2016Annual Report.pdf

Ilvut,,t/
AIY]YUAL REPORT
OF
HAPPY VALLEY WATER SYSTEM INC
PO Box 2306
Hayden Lake, lD 83835
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
i3
LO
YEAR ENDED: DEGEMBER 31,2016
ANI{UAL REPORT FORWATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COTTISSION
FOR THE YEAR ENDING 2016
1 Give full name of utility
2 Date of Organization
3 Organized under the larrs of the state of
4 Address of Principal Ofiice (number & streeQ
5 P.O. Box(if applicable)
6 City
7 State
I Zip Code
9 Organization (proprietor, partnership, corp.)
10 Towns, Counties served
COTPANY INFORTATION
Happy Valley Water System lnc
6t1t2001
ldaho
2#1Old Hishway 95 N. Athol. lD 83801 (Not mailing addrees)
PO Box 2306
Hayden
Idaho
83835
Phone No.
Ken Ricke!
Ken Rickel
Ricke!
Ken Rickel
Ricke!
lnland Northwet Consultants
Ken Ricke!
Susan Jacoboon 4(n5
Corporation
Kootenai CountY
11 Are there any affiliated companies?No
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation Name
President (otrner)
Mce 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? No
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 24161Old Highway 95 N
City Athol
State ldaho
8:!80r
o5
05
05
05
05
05
Rev 3/02
zip
Page 1
NAME: Happy Valley Water Syetem lnc
COTPANY INFORilATION (Cont)
FortheYearEnded 2016
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?
17 ls water purchased for resale through the system?
18 lf 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 Departnent 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
Disconneclion
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.O1.701?
Attach a copy of the Summary
24 Oid significant additions or retirements frorn the
Plant Accounts occur during the year?
lf yes, attach full explanation
and an updated system map
No
Ito
Gallons/CcF $Amount
It
No
No
0
0
0
0
July-2015 (All new customerc receive
a copy in their packet)
No
Rev 3/02
Page2
NAME: Happy Valley Water System lnc
ACCT#
REVENUE & EXPENSE DETAIL
FortheYear Ended 2016
DESCRIPTION
1
2
3
4
5
6
7
8
4(X) REVENUES
460 Unmetered Water Revenue
461.1 Metered Sales - Residential
461.2 Metered Sales - Commercial, lndustrial
462 Fire Protection Revenue
4U Other Water Sales Revenue
465 lnigation Sales Revenue
466 Sales for Resale
400 Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
" DEQ Fees Billed separately to customers* Hookup or Connection Fees Collected
*Commission Approved Surcharges Collecled
$ 10,013
s 35,490
$150
$ 5,031
$ 4,904
$914
$
$
$930
308
I 700
493
785
$ 10,013
Booked to Acct #
Booked to Acct #
Booked to Acct #
I
10
11
460
460
4{l1 OPERATING EXPENSES
12 601.1€ Labor - Operation & Maintenance
13 601.7 Labor - Customer Accounts
14 601.8 Labor - Administrative & General
15 603 Salaries, fficers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Porer& Fuel for Power
618 Chemicals
620.1€ Materials & Supplies - Operation & Maint.
620.7{ Materials & Supplies - Administnative & General
631-34 Contract Services - Professional
635 Contract Seruices - Water Testing
636 Contract Services - CIher
64142 Rentals - Property & Equipment
650 Transportation Expense
656-59 lnsurance
660 Advertising
666 Rate Case Expense (Amortization)
667 Regulatory Comm. Exp. (Other except taxes)
670 Bad Debt Expense
675 Miscellaneous
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
$2,016
$
$
Total Operating Expensea (Add lines 12 - 32, also enter on Pg 4, line 2) $ 52,720
Rev 3/02
Page 3
Name: Happy Valley Water System lnc
INCOTE STATETENT
ForYear Ended 2016
ACCT #DESCRIPTION
1
2
3
4
5
6
7
I
403
406
407
408.10
408.11
408.12
9A 408.13
9B
9C
9D
10 409.10
11 409.11
12 410.10
13 410.11
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)
Propefi Taxes
PayrollTaxes
Other Taxes (list) DEQ Fees
$ 52,720
3 8t
t 50
$74
$125
$ 10,013
$ 53,072
2
$
$
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
411
412
Federal lncome Taxes
State lncome Taxes
Provision for Deferred lncome Tax - Federal
Provision for Defened lncome Tax - State
Prcvision for Defened Utility lncome Tax Credits
lnvestment Tax Credits - Utility
$20
Total Expenses from opera$ons 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 lncome
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
lncome Taxes, Non-Utility Operations
Net Non-Utility lncome (Add lines 20,22,23 & 24less 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 & 31) (Also Enter on Pg 9, Line 2)
413
414
415
416
419
420
421
426
408.20
409-20
$ (t8,058)
2
$ (/8,057)
427.3
427.5
Rev 3/02
Page 4
$ (43,057)
Name: Happy Valley Water System lnc
ACCOUNT
'OI
PLANT IN SERVICE DETAIL
ForYearEnded 2016
#ACCT
SUB
301
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
u1
v2
343w
345
346
u7
348
DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and lmprovements
Collecting & lmpounding Resenroirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Tnans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devbes
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Pourer Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTAL PLANT IN SERVICE
(Add lines 1-28)beginning end year
Balance
Beginning
of Year
7 7
Added
During
Year
Removed
During
Year
Balance
End of
Year
1
2
$
$
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
'19
20
z',|.
22
23
24
25
26
27
28
29
$1 $
$
070
7$z
on
$$
Rev 3/02
Page 5
Name: HappyValleyWaterSystem lnc
ACCUTUI.ATED DEPRECIATION ACCOUNT IO8.{ DETAIL
ForYearEnded 2016
$
$
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
SUB
ACCT#
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
u1
v2
343w
345
346
u7
348
DESCRIPTION
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Poner Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meterc and Meter lnstallations
Hydnants
Backflor Prevention Devices
Other Plant & Misc. Equipment
Ofiice Fumiture 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
%
Balance
Beginning
of Year
Balance
End of
Year
year on
lncrease
or
$
0
0
$ 11.565 $ 11.565
$ 11.565 $ 11.565
Rev 3/02
Page 6
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYear Ended 2016
ASSETS
DESCRIPTION
Utility Plant in Service (From Pg 5, Line 29)
Utility Plant Leased to Others
Plant Held for Future Use
Construction Work in Progress
Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
Accumulated Depreciation (From Pg 6, Line 26)
Accum. Depr. - Utili$ Plant Lease to Others
Accum. Depr. - Property Held for Future Use
Accum. Amort. - Utility Plant in Service
Accum. Amort. - Utility Plant Lease to Others
Accumulated Amortization - Aquisition Adj.
Net Utilaty Plant (Line 6 lees lines 7 - l2)
lnvestment in Subsidiaries
Other lnvestments
Total lnveetments (Add lines 14 & t5)
Cash
Short Term lnvestments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies lnventory
Prepaid Expenses
Unbilled (Accrued) Utility Revenue
Provision for Uncollectable Accounts
Total Current (Add linee 17 -24less line 25)
Unamortized Debt Discount & Elpense
Preliminary Survey & lnvestigation Charges
Defened Rate Case Expenses
Other Defened Charges
Total Assets (Add lines 13, 16 & 26 - 30)
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
ACCT#
1 101
2 102
3 103
4 105
5 114
6
7 108.1
8 108.2
I 108.3
10 110.1
11 110.2
12 115
13
14 123
15 125
16
17 131
'18 135
19 141
20 142
21 145
22 ls1
23 162
24 173
25 143
26
27 181
28 183
29 1U
30 186
3't
1
$1
$
$
$
11
2
205
0
81
267
$$
7U
8l
718
t11
$ 11,485
356
$250
$
$
1
$r
$ 11
205
0$
$6 132
7
$ 8,440
Rev 3/02
Page 7
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYear Ended 2016
LI,ABILITIES & CAPITAL
ACCT#DESCRIPTION
1 201-3 Common Stock
2 204,$ Preferred Stock
3 207-13 MiscellaneousCapitalAccounts
4 214 Appropriated Retained Eamings
5 215 Unappropriated Retrained Eamings
6 216 Reacquired CapitalStock
7 218 Proprietary Capital
I Total Equity Capital(Add Lines 1-5+7less line 6)
I 221-2 Bonds
10 223 Advances from Associated Companies
11 224 OtherLong -Term Debt
12 231 Accounts Payable
13 232 Notes Payable
14 233 Accounts Payable - Associated Companies
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 2fi.12 Accrued lncome Taxes Payable
18 2%.2 Accrued Taxes - Non-Utility
19 23740 Accrued Debt, lnterest & Dividends Payable
20 241 Misc. Cunent &Accrued Liabilities
21 251 Unamortized Elebt Premium
22 252 Advances for Construction
23 253 Other Defened Liabilities
24 255.1 Accumulated lnvestment Tax Credits - Utility
25 255.2 Accum. lnvestnent Tax Credits - Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construclion
28 272 Accum. Amort. of Contrib. in Aid of Const. *
29 281-3 Accumulated Defened lncome Taxes
30 Total Liabilities (Add lines 9 - 29
31 TOTAL LIAB & CAPITAL ( Add linea I & 30)
" Only if Commission Approved
$
Balance
Beginning
of Year
t 702
t1
Balance
End of
lncrease
or
$
40 12
$ 40,012
$ 10.000 $ 10.000
$500 s 500
$ n22.717)$ (165.774)
s $12,2171 $ ({55,274)
$ 2.270 $2.270
1.400$1.400$
$ 120.033 $ 160.044
$ 163,714
$8.440
Rev 3/02
Page 8
Name: Hapoy Valley Water Syetem lnc
STATETEI{T OF RETAINED EARNINGS
ForYear Ended 2016
1 Retained Eamings Balance @ Beginning of Year
2 Amount Added from Cunent Year lncome (From Pg 4, Line 32)
3 Other Credits to Account
4 Dividends Paid orAppropdated
5 Other Distributions of Retained Eamings
6 Retained Eamings Balance @ End of Year
CAPITAL STOCK DETAIL
7 Descdption (Class. ParValue etc.)
Common, no parvalue
DETAIL OF LONG.TERII DEBT
No. Shares
Authorized
10
Yearcnd
Balance
$ (122,717)
$(43,057)
$
$ (165,774)
No. Shares
lnterest
Paid
Dividends
Paid
lnterest
Accrued8
lnterest
Rate
10.000
Rev 3/02
Page 9
Name: Happy Valley Water Sygtem lnc
SYSTET ENGINEERING DATA
ForYearEnded 2016
1 Provide an updated system map if significant changes have been made to the system during the year
2 Water Supply:
or Filter
10025 N Trail
3 System Storage:
or
10025 N Trail
(Duplicate form and attach if neceesary. Asterisk facilitiee added this year.)
Rated
Capacity
Totral
Capacity
000's
Gal.
Type of
Treatment:
(None, Chlorine
Fluoride
Usable
Capacity
000's
Gal.
Annual
Production
Gal.
Type of
Reservoir
(Elevated,Pres-
Water
Supply
Source
(Well, Spring,
Well
Construction
(Wood, Steel
100 None 9.475
Rev 3/02
Page 10
Name: Happy Valley Water System lnc
SYSTET ENGINEERTNG DATA
(continued)
ForYear Ended 2016
4 Pump information for ALL system pumps, inctuding wells and boosters.
Designation or Location
Rated
Capacity
&of
1 Well-Submercible
* Submit pump cun €G unlees previously prcvided or unavailable.
Attach additional she€ts if inadequate spaco ls available on this page.
5 lf Wells are metered:
Whatwas the totalamount pumped this year?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
6 lf customers are metered, what was the total amount sold in peak month?
7 Was your system designed to supply fire flows?
lf Yee: What is current system rating?
8 How many times were meters read this year?
During which months?
August, September, October
9 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?
10 Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of proiects and anticipated coetsl
11 ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
Horse
Power
Aoril. Mav. June. Julv.
Discharge
Pressure
Energy
Used
This Year
31 3481(A/
year.
6,591,203
1,726,000
N/A
1,504,330
No
6
0
NO
20 100 20
Rev 3/02
Page 1 1
Unknown
Name: Happy Valley Water System lnc
1
SYSTET ENGINEERING DATA
(contlnued)
ForYear Ended 2016
FEET OF MAINS
ln Use
Beginning
OfYear
Pipe
Size
4
Residential
Commercial
lndustrial
Residential
Commercial
lndustrial
4 Private Fire Protection
Public Fire Protection
Street Sprinkling
Municipal, Other
OtherWater Utilities
lnstalled
During
Year
Last
Year
Abandoned
During
Year
ln Use
End of
Year
Last
Year
500
12"
Metered:
Rate:Flat
2
2A
28
2C
3
3A
3B
3C
CUSTOtrER STATISTICS
This
Year
27
5
6
7
8
0 0
0 0
This
Year
27 6.267
27 6,267
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
CERTIFICATE
State of ldaho
County Of [o']arr-
WE, the undesigned, Kenneth W. Rickel and Catherine L. Rickel, of the Happy Valley Water System lnc,
utility, on our oath do severally say that the foregoing report has been prepared under our dircction,
from the original books, papers and tecods of said utility; that we have carcfully examined same, and
declare the same to be a conect statement of the business and afiairs 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
knodedge, information and belief.
(Chief Officer)
(Officer in of
Subscribed and $rcm to Before Me
^J 9ot1
PUBLIC
NATHAN WILLIAMS
NOTARY PUBUC
STATE OF IDAHO
My Commission Expires /q
$lk/.rc.lrhetson rrrili,*artuafpf
)
)
)
ss
((
l--
Rev 3/02
Page 13
HAPPY VALLEY WATER SYSTEM INC
PO BOX 2306
EAYDEN LI\KE,ID 83835 Ken Rickel, Generel Manager
Telephone: 208{&}-8105 or 20&660-2560
Fax: 20&6&,-4315
To Our Customers:
This is a sunmary of the rules fortermination 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 Systern Inc
PO Box 2306
HaydenLake,ID 83835
208-683-8 I 05 or 208-660-2560
208-68343t5 (fax)
IPUC
PO Box 83720
Boise, D 83720-0074
208-334-0300
800432-0369
OR
RULES FOR TERMINATION OF SERVICE
TERMINATION WTIH PRIOR NOTICE
With proper customer notice Happy Valley Water System Inc may deny or terminate water service for one of the
following reasons:
1 . Nonpayment of a past due bill or payment of a past due billing with a NSF check.
2. Failure to honorthe terms of a payment arrangement.
3. Obtaining service by false identity.
4. Refusing to allow aocess to the water meter shut-offvalve.
5. Willfully wasting service through improper equipment or otherwise.
6. Failure to apply for service.
TERMINATION WTTEOUT 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 properly.
2. To prevent a violation of federal, state or local safety or health codes.
3. Service is obtaine4 diverted or used without the authorization of Happy Valley Water System Inc.
4. Happy Valley Water System Inc has diligently attempted to notrfi you of termination and has been unable
to contact you.
5. If ordered by any cou[ The Commission, or any other duly authorized public authority.
June 2015
(continued on next pag€)
Page I of3
Henpv Vdlev Water Svstem Inc
Customer Rules
NOTIT'ICATION AND BILLING
l. Meters will be read between the first and 5th of each month (weather permitting). Invoices will be sent
out by the 106 of the month following with payment due by the 256 of each month. 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 l%o 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 terrnination
date.
4. At least (2a) twenty-four hours before the service is terminated, a notice will be left at the properly
advising you ofthe steps needed to have services restored.
5. Only a (24) twenty-four hour notice is requircd if you do not keep a payment arrangement or the payment
is not honored by the bank.
PAYMENT ARRANGEMENTS AI\[D SPECIAL CIRCTIMSTAI\CES
If you cannot pay your bill in full or you receive a notice oftermination, please call our office.
Pavment arrenqements can be mede to avoid termination of seryice.
lf you cannot pay your bill and a member of your household is seriously ill or there is a medical emergency,
Happy Valley Water System lnc will postpone termination of service for (30) days. A written certification from a
licensed physician or public health ofiicial stating the name of the person who is ill and their relationship to the
customer and the name, title and signature of the person certifring the serious illness or medical emergency.
COMPLAINT PROCEDT'RES
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 lnc 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 SERYICE
Service cannot be disconnected on FridaS Saturday, Sunday or legal holidays recognized by the State of Idatro or
2:00 p.m. on any day immediately before any legal holiday. Service may only be terminated between the hous of
8:00 a.m. and 4:00 p.m. The employee sent to the premises to terrninate the services will identifr him/herself to
you and state the purpose of the visit. This person is authorized to accept payment in full.
June 2016
(continued on next page)
Page 2 of3
Hrpov Vallev Water Svstem Inc
CustomerRules
HOOKIIP
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.
HOOKT]P CEARGES AND FEES
A one-time hookup charge of $500.00 will be paid in advance for any new service hookup. The exha 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 tlappy 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 256 of the
month and is considered delinquent 25 days after the invoice date. A 1% (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.
RECOI\NECTION FEE
If water service has been terminated, any balance due plus a reconnection fee of ($20.00) twenty dollan is due.
NO ONE EXCEPT AN ALruHORIZED AGENT OF THE RICKEL WATER
COMPANY SHALL TAMPER WITH, INTERFERE WITH, MAKE REPAIRS,
CONNECTECTIONS OR REPLACEMENTS OF OR TO ANY OF TI{E COMPANY'S
PROPERry, EXCEPT IN THE CASE OF
EXTREME EMERGENCY
June 2016 Page 3 of3