2015Annual Report.pdf

Hv\,il-v
A]Y]YUAL REPORT
OF
HAPPY VALLEY WATER SYSTEM INC
NAME
PO BOX 2306
HAYDEN LAKE, ID 83835
ADDRESS
TO THE
IDAHO PUBLIG
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2015
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ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2015
1 Give full name of utility
2 Dale of Organization
3 Organized under the laws of the state of
4 Address of Principal Office (number & street)
5 P.O. Box (if applicable)
6 City
7 State
8 Zip Code
9 Organ ization (proprietor, partnersh ip, corp. )
10 Towns, Counties served
COMPANY INFORMATION
Happy Valley Water System lnc
6t1t200'l
ldaho
24461 Old Highway 95 N, Athol, lD 83801 (Not mailing address)
PO Box 2306
Hayden
83835
Name Phone No.
No
Corporation
KootenaiCounty
11 Are there any affiliated companies?
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation
President (Owner)
Vice President
Secretary
GeneralManager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year?
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
14 Where are the Company's books and records kept?
Street Address
City
State
zip
24/;61 Oad Hiqhwav 95 N
ldaho
83801
05
05
05
05
Rev 3/02
Page 1
NAME: Happy Valley Water System lnc
For the Year Ended
15 ls the system operated or maintained under a
service contract?
16 lf yes: With whom is the contract?
When does the contract expire?
What services and rates are included?
COMPANY INFORMATION (Cont.)
2015
No
17 ls water purchased for resale through the system?
18 !f yes: Name of Organization
Name of owner or operator
Mailing Address
City
State
zip
Water Purchased
19 Has any system(s) been disapproved by the
ldaho Department of Environmental Quality?
lf yes, attach full explanation
20 Has the ldaho Department of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
21 Number of Complaints received during year concerning:
Quality of Service
High Bills
Disconnection
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701?
Attach a copy of the Summary
24 Oid significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach full explanation
and an updated system map
Gallons/CCF $Amount
I' l$
No
No
July-2015 (All new customerc receive
a copy in thelr packet)
No
No
Rev 3/02
Page2
NAME: Happy Valley Water System lnc
REVENUE & EXPENSE DETAIL
Forthe Year Ended 2015
ACCT # DESCRIPTION
4OO REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales - Residential
3 461.2 Metered Sales - Commercial, lndustrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
6 465 lrrigation Sales Revenue
7 466 Sales for Resale
I 400 Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
401 OPERATING EXPENSES
12 601.16 Labor - Operation & Maintenance
13 601.7 Labor - Customer Accounts
14 601.8 Labor - Administrative & General
15 603 Salaries, Officers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power
19 618 Chemicals
20 620.1€ Materials & Supplies - Operation & Maint.
22 631-34 Contract Services - Professional
23 635 Contract Services - Water Testing
24 636 Contract Services - Other
25 64142 Rentals - Property & Equipment
26 650 Transportation Expense
27 656-59 lnsurance
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous
$57
21 620.7-8 Materials & Supplies - Administrative & General $ 284
$ 11,621
$ 35,355
$ 5,031
$ 3.146
$ 1,450
$ 200
$ 128
$73
$ 11,621
Booked to Acct #
Booked to Acct # 460
Booked to Acct # 460
$ 1,22+
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2) $ 46,949
Rev 3i02
Page 3
Name: llappy Valley Water System lnc
INCOME STATEMENT
ForYear Ended 2015
ACCT #DESCRIPTION
1
2
3
4
5
6
7
I
9A
9B
9C
9D
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
Revenue (From Page 3, line 8)
Operating Expenses (From Page 3, line 33)
Depreciation Expense
Amortization, Utility Plant Aquisition Adj.
Amortization Exp. - Other
Regulatory Fees (PUC)
Property Taxes
PayrollTaxes
Other Taxes (list)
46,949
$ 11,621
47,423
403
406
407
408.10
408.11
408.12
408.13
50
75
DEQ Fees 125
409.10 Federal lncome Taxes
409.11 State lncome Taxes
410.10 Provision for Deferred lncome Tax - Federal
410.11 Provision for Deferred lncome Tax - State
411 Provision for Deferred Utility lncome Tax Credits
412 lnvestment Tax Credits - Utility
413
414
415
416
419
420
421
426
408.20
409-20
427.3
427.5
20
Total Expenses from operations before interest (add lines 2-15)
lncome From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating lncome (Add lines 1,17 &18less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
lnterest & Dividend lncome
Allowance for Funds used During Construction
Miscellaneous Non-Utility I ncome
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
lncome Taxes, Non-Utility Operations
Net Non-Utility lncome (Add lines 20,22,23 & 24 less lines 21 ,25,26, &27)
Gross lncome (add lines 19 & 28)
lnterest Exp, on Long-Term Debt
Other lnterest Charges
NET INCOME (Line 29 less lines 30 & 3't) (Also Enter on Pg 9, Line 2)
$ (35,803)
$ (35,801)
Rev 3/02
Page 4
Name: Happy Valley Water System lnc
ACCOUNT IO1 PLANT IN SERVICE DETAIL
ForYear Ended 2015
SUB
ACCT #
301
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
Balance
Beginning
of Year
Added
During
Year
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTAL PLANT IN SERVICE
(Add lines 1-28)
7,447
14,634
Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02
Page 5
Name: Happy Valley Water System Inc
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
ForYear Ended 2015
1
2
3
4
5
b
7
8
9
10
11
12
13
14
15
16
17
18
't9
20
21
22
23
24
25
26
SUB
ACCT #
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
DESCRIPTION
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTALS (Add Lines 1 -25)
Depreciation
Rate
o/o
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02
Page 6
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYear Ended 2015
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
't7
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT #
ASSETS
DESCRIPTION
101 Utility Plant in Service (From Pg 5, Line 29)
102 Utility Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress
'114 Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
108.1 Accumulated Depreciation (From Pg 6, Line 26)
108.2 Accum. Depr. - Utility Plant Lease to Others
108.3 Accum. Depr. - Propefi Held for Future Use
'110.1 Accum. Amort. - Utility Plant in Service
110.2 Accum. Amort. - Utility Plant Lease to Others
115 Accumulated Amortization - Aquisition Adj.
Net Utitity Plant (Line 6 less lines 7 - 12)
'123 lnvestment in Subsidiaries
125 Other lnvestments
Total lnvestments (Add lines 14 & 15)
131 Cash
135 Short Term lnvestments
141 Accts/Notes Receivable - Customers
142 Other Receivables
145 Receivables from Associated Companies
151 Materials & Supplies lnventory
162 Prepaid Expenses
173 Unbilled (Accrued) Utility Revenue
143 Provision for Uncollectable Accounts
Total Current (Add lines 17 -24less line 25)
181 Unamortized Debt Discount & Expense
183 Preliminary Survey & lnvestigation Charges
184 Deferred Rate Case Expenses
186 Other Deferred Charges
TotalAssets (Add lines 13, 16 & 26 - 30)
Balance
Beginning
of Year
't4,634
1,800
7,513
Balance
End of
Year
lncrease
or
205
125
450
4,178
Rev 3/02
Page 7
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYear Ended 2015
1
2
3
4
5
6
7
I
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT #
LIABILITIES & CAPITAL
DESCRIPTION
201-3 Common Stock
204-6 Preferred Stock
207 -13 Miscellaneous Capital Accounts
214 AppropriatedRetainedEarnings
215 UnappropriatedRetainedEarnings
216 ReacquiredCapitalStock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
221-2 Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable
232 Notes Payable
233 Accounts Payable - Associated Companies
235 CustomerDeposits(Refundable)
236.11 Accrued Other Taxes Payable
236.12 Accrued lncome Taxes Payable
236.2 Accrued Taxes - Non-Utility
23740 Accrued Debt, lnterest & Dividends Payable
241 Misc. Current & Accrued Liabilities
25'l Unamortized Debt Premium
252 Advances for Construction
253 Other Deferred Liabilities
255.1 Accumulated lnvestment Tax Credits - Utility
255.2 Accum. lnvestment Tax Credits - Non-Utility
261-5 Operating Reserves
271 Contributions in Aid of Construction
272 Accum. Amort. of Contrib. in Aid of Const. **
281-3 Accumulated Deferred lncome Taxes
Total Liabilities (Add lines 9 - 29
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
** Only if Commission Approved
Rev 3/02
Page 8
Name: Happy Valley Water System lnc
1
2
3
4
5
6
Retained Earnings Balance @ Beginning of Year
Amount Added from Current Year lncome (From Pg 4, Line 32)
Other Credits to Account
Dividends Paid or Appropriated
Other Distributions of Retained Earnings
Retained Earnings Balance @ End of Year
CAPITAL STOCK DETAIL
7 Descriotion (Class. Par Value etc.)
Common. no oar value
DETAIL OF LONG.TERM DEBT
STATEMENT OF RETAINED EARNINGS
ForYear Ended 2015
No. Shares
$ (86,916)
$ (35,801)
$-
$ 1122,7171
No. Shares Dividends
Rev 3/02
Page 9
1
2
Name: Happy Valley Water System lnc
SYSTEM ENGINEERING DATA
For Year Ended 2015
Provide an updated system map if significant changes have been made to the system during the year.
Water Supply:
or location
10025 N Haoov Trail
3 System Storage:
or Location
Total
Capacity
000's
Gal.
(Duplicate form and aftach if necessary. Asterisk facilities added this year.)
Type of WaterTreatment: Supply
(None, Chlorine Annual SourceFluoride Production (Well, Spring,
Surface Wtr
Type of
Reservoir Construction
(Elevated,Pres- (Wood, Steel
Rated
Capacity
Usable
Capacity
000's
Gal.
Rev 3/02
Page 10
Name: Happv Vallev Water System lnc
SYSTEM ENGINEERING DATA
(continued)
ForYear Ended 2015
4 Pump information for ALL system pumps, including wells and boosters.
RatedHorse Capacity
April, May, June, July,
added this year.
Energy
Used
This Year
31.348 KW
9,474,786
2,063,000
N/A
1,945,690
No
Discharge
Pressure
6
7
Designation or Location
& Type of PumD**Power
Well-Submersible
pump curuea unless
Attach additionalsheets if inadequate space is available on this page.
lf Wells are metered:
What was the total amount pumped this year?
What was the totalamount pumped during peak month?
What was the total amount pumped on the peak day?
lf customers are metered, what was the total amount sold in peak month?
Was your system designed to supply fire flows?
lf Yes: What is current system rating?
How many times were meters read this year?
During which months?
NO10
August, September, October
How many additional customers could be served with no system improvements
except a service line and meter?
How many of those potential additions are vacant lots?
Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of projects and anticipated costsl
ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
0
'11
Rev 3/02
Page 11
Unknown
Name: Happy Valley Water System lnc
1 Pipe
Size
SYSTEM ENGINEERING DATA
(continued)
ForYear Ended 2015
FEET OF MAINS
ln Use
Beginning
OfYear
Abandoned
During
Year
Thousands of Gallons Sold
lnstalled
During
Year
ln Use
End of
Year
2 Metered:
2A Residential
28 Commercial
2C lndustrial
3 Flat Rate:
3A Residential
38 Commercial
3C lndustrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 OtherWater Utilities
CUSTOMER STATISTICS
Number of Customers
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
CERTIFICATE
State of ldaho
countyot(sN\SLl "
WE, the undersigned, Kenneth W. Rickel and Catherine L. Rickel, of the Happy Valley Water System lnc,
utili$, on our oath do severally say that the foregoing report has been prepared under our direction,
from the original books, papers and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business and affairs of said utility for the period
covered by the report in respect to each and every matter and thing therin set forth, to the best of our
knowledge, information and belief.
Subscribed and Sworn to Before Me
=_--_#tf:-k='i -'- ! =Z i- Qrnrrg ., St'Sx,r'"N
My commission Expires \6-U{-2 r-
gd UexceUjnelsorvanulrpts/wtrannualrpt
(Chief Officer)
Rev 3/02
Page 13
HAPPY VALLEY WATER SYSTEM INC
PO BOX 2306
I{AYDEN LAKET ID 83835 Ken Rickel, General Manager
Telephone: [phone] or 208-660-2560
Fax: [phone]
To Our Customers:
This is a summary of the rules for termination of service for all Happy Valley Water System Inc customers as
determined by the Idaho Public Utilities Commission (IPUC). These rules cover the rights and responsibilities of
the Customer and the Utility. An explanation of our rate schedule has also been included.
If you have any questions concerning this information, please contact:
Happy Valley Water System Inc
PO Box 2306
Hayden Lake, ID 83835
208-683-8 I 0 5 or 208-660-2560
208-683-4315 (fax)
OR IPUC
PO Box 83720
Boise,ID 83720-0074
208-334-0300
800-432-0369
TERMINATION WITH PRIOR NOTICE
With proper customer notice Happy Valley Water System Inc may deny or terminate water service for one of the
following reasons:
I . Nonpayment of a past due bill or payment of a past due billing with a NSF check.
2. Failure to honor the terms of a payment arrangement.
3. Obtaining service by false identity.
4. Refusing to allow access to the water meter shut-off valve.
5. Willfully wasting service through improper equipment or otherwise.
6. Failure to apply for service.
TERMINATION WITHOUT PRIOR NOTICE
Happy Valley Water System Inc may deny or terminate water service without notice for one of the following
reasons:l. A situation exists that is immediately dangerous to life, physical safety or property.
2. To prevent a violation of federal, state or local safety or health codes.
3. Service is obtained, diverted or used without the authorization of Happy Valley Water System Inc.
4. Happy Valley Water System Inc has diligently attempted to notift you of termination and has been unable
to contact you.
5. If ordered by any court, The Commission, or any other duly authorized public authority.
July 2015
(continued on next page)
Page I of3
Hannv Vallev Water Svstem Inc
Customer Rules
NOTIFICATION AND BILLING
l. Meters will be read between the first and 5th of each month (weather permitting). Invoices will be sent
out by the lOn of the month following with payment due by the 25m oieach mo-nth. The basic monthly
fee is $27.00 per month at this time.
2. A billing is considered past due (25) twenty-five days after the invoice date. A lYo late fee may be
applied to past due accounts.
3. A written notice of termination must be mailed at least (7) seven days before the proposed termination
date.
At least (24) twenty-four hours before the service is terminated, a notice will be left at the property
advising you ofthe steps needed to have services restored.
Only a (24) twenty-four hour notice is required if you do not keep a payment arrangement or the payment
is not honored by the bank.
PAYMENT ARRANGEMENTS AI\D SPECIAL CIRCUMSTANCES
If you cannot pay your bill in full or you receive a notice of termination, please call our office.
Pavment arrangements can be made to avoid termination of service.
If you cannot pay your bill and a member of your household is seriously ill or there is a medical emergency,
Happy Valley Water System Inc will postpone termination of service for (30) days. A written certification from a
licensed physician or public health official stating the name of the person who is ill and their relationship to the
customer and the name, title and signature of the person certiffing the serious illness or medical emergency.
COMPLAINT PROCEDURES
If, at any time, you have a complaint concerning the termination of service, policies and practices or any other
matter regarding our service please contact Happy Valley Water System Inc in person, by telephone or in writing.
Your complaint will be investigated promptly and thoroughly. You will be notified orally or in writing. Your
service will not be disconnected while the complaint is being investigated by the utility or the IPUC.
RESTRICTION OF TERMINATION OF SERVICE
Service cannot be disconnected on Friday, Saturday, Sunday or legal holidays recognized by the State of ldaho or
2:00 p.m. on any day immediately before any legal holiday. Service may only be terminated between the hours of
8:00 a.m. and 4:00 p.m. The employee sent to the premises to terminate the services will identiff him/herself to
you and state the purpose of the visit. This person is authorized to accept payment in full.
4.
5.
July 2015
(continued on next page)
Page2 of3
Hannv ValleY Water Svstem Inc
Customer Rules
HOOKT]P
The Happy Valley Water System Inc reserves the right to deny hookups during the winter months due to adverse
weather conditions. New hookups will be scheduled as soon as weather conditions permit.
HOOKTIP CHARGES AI\[D FEES
A one-time hookup charge of $500.00 will be paid in advance for any new service hookup. The extra costs of an
out of the ordinary circumstances requiring additional equipment or special construction techniques involved in
the installation of a new service connection will be agree to in advance and put into writing by the customer and
the Happy Valley Water System Inc. One residence per hookup is allowed.
The monthly rate is $27.00 per month, which includes 20,000 gallons. There is a commodity charge of
$0.70/1,000 gallons for all consumption in excess of 20,000 gallons. Payment is due in full by the 25h of the
month and is considered delinquent 25 days after the invoice date. A l%o (one percent) per month service charge
may be added to all past due amounts. Arrangements can be made to pay in advance monthly, quarterly, semi-
annually or annually.
RECOITNECTION FEE
lf water service has been terminated, any balance due plus a reconnection fee of ($20.00) twenty dollars is due.
NO ONE EXCEPT AN AUTHORIZED AGENT OF THE RICKEL WATER
COMPANY SHALL TAMPER WITH, INTEPJERE WITH, MAKE REPAIRS,
CONNECTECTIONS OR REPLACEMENTS OF OR TO ANY OF THE COMPANY'S
PROPERTY, EXCEPT IN THE CASE OF
EXTREME EMERGENCY
July 2015 Page 3 of3