2017Annual Report.pdf

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AI{I{UAL REPORT
OF
HAPPY VALLEY WATER SYSTEM INC
NAME
PO Box 2306
Hayden Lake, lD 83835
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMlSSION
FOR THE
YEAR ENDED 2017
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ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2017
1 Give full name of utility
2 Date 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 Organization (proprietor, partnership, corp,)
10 Towns, Counties served
COMPANY INFORMATION
Happy Valley Water System lnc
6t1t2001
ldaho
24461 Old Highway 95 N, Athol, ID 83801 (Not mailing address)
PO Box 2306
Hayden
Idaho
Phone No.
Ken Rickel 208-683-8105
Ken Rickel 208-683-8105
Rickel 208-683-810s
Ken Rickel 05
Ricke!208-683-81 05
lnland Northwest Consultants 208-773-8370
Ken Rickel 208-683-8105
Susan Jacobson 303-9414005
Corporation
Kootenai Gounty
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
83835
President (Owner)
Vice President
Secretary
General Manager
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 24/161 Old Hishway 95 N
City Athol
State ldaho
83801
No
zip
Page 1
Rev 3/02
NAME: Happy Valley Water System lnc
COMPANY INFORMATION (Cont.)
For the Year Ended 2017
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?
No
'17 ls water purchased for resale through the system?No
18 lf yes: Name of Organization
Name of owner or oPerator
Mailing Address
City
State
zip
Gallons/CCF $Amount
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 Dale customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701?
Attach a copy of the Summary
24 Did significant additions or retirements from the
Plant Accounts occur during the year?
lf yes, attach full explanation
and an updated system map
$
No
No
0
0
0
0
July-2017 (All new customers receive
a copy in their packet)
No
Rev 3/02
Page2
I
NAME: Happy Valley Water System lnc
REVENUE & EXPENSE DETAIL
For the Year Ended 2017
1 460
2 461.1
3 461.2
4 462
5 464
6 465
7 466
8 400
ACCT #
Unmetered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, lndustrial
Fire Protection Revenue
Other Water Sales Revenue
lrrigation Sales Revenue
Sales for Resale
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 Collected
40{ OPERATING EXPENSES
601.1-6 Labor - Operation & Maintenance
601.7 Labor - Customer Accounts
601.8 Labor - Administrative & General
603 Salaries, Officers & Directors
604 Employee Pensions & Benefits
610 Purchased Water
615-16 Purchased Power & Fuel for Power
618 Chemicals
620.1-6 Materials & Supplies - Operation & Maint.
620.7-8 Materials & Supplies - Administrative & General
631-34 Contract Services - Professional
635 Contract Services - Water Testing
636 Contract Services - Other
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
$ 10,680
$ 34,935
$585
$ 5,031
$ 4,103
$ 2,222
$220
645
9
10
11
$ 10,680
Booked to Acct #
Booked to Acct #_ 460
Booked toAcct# 460
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
$ 1,450
$300
$210
$141
$s00
$
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2) $ 50,392
Rev 3/02
Page 3
DESCRIPTION
Name: Happy Valley Water System Inc
INCOME STATEMENT
ForYear Ended 2017
ACCT #DESCRIPTION
,|
2
3
4
5
6
7
8
9A 408.13
9B
9C
9D
10 409.10
403
406
407
408.10
408.11
408.12
409.11
410.10
410.11
411
412
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) DEQ Fees
$ 50,392
$50
$78
$125
$ 10,680
$ so,ses
2$
1',!
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
413
414
Federal lncome Taxes
State lncome Taxes
Provision for Deferred lncome Tax - Federal
Provision for Deferred lncome Tax - State
Provision for Deferred Utility lncome Tax Credits
lnvestment Tax Credits - Utility
$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 lncome
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 & 31) (Also Enter on Pg 9, Line 2)
Page 4
415
416
419
420
421
426
408.20
409-20
$ (39,98s)
$2
$ (39,983)
$ (39,983)
427.3
427.5
Rev 3/02
Name: Happy Valley Water System lnc
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 2017
SUB
ACCT #
301
302
303
304
305
306
307
308
309
3't0
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
Removed
During
Year
Balance
End of
Year
070
$
$
7
$674
$
$ 14,634
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)
$
$
070
1 444
7 447
674
1
7
14,634
Enter beginning & end of year totals on Pg 7, Line 1
$$
Rev 3/02
Page 5
Name: Happy Valley Water System lnc
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 2017
SUB
ACCT #
304
305
306
307
308
309
3'10
3'11
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
Depreciation
Rate
o/o
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
$
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
DESCRIPTION
Structures and I mprovements
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)
$
$
0.00%
$
Enter beginning & end of year totals on Pg 7, Line 7
0
0
$ 11,56s $ 11,565
$ 1 1,565 $ 1 1,565
Rev 3/02
Page 6
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYear Ended 2017
ACCT #
1 10',1
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 1',15
13
't4 123
1s 125
16
17 131
18 135
19 141
20 142
21 145
22 1s1
23 162
24 173
25 ',143
26
27 181
28 183
29 184
30 186
31
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. - Utility 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 Utility Plant (Line 6 less lines 7 - 12)
I nvestment in Subsidiaries
Other lnvestments
Total lnvestments (Add lines 14 & 15)
Cash
Short Term lnvestments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies !nventory
Prepaid Expenses
Unbilled (Accrued) Utility Revenue
Provision for Uncollectable Accounts
Total Current (Add lines 17 -24less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & lnvestigation Charges
Deferred Rate Case Expenses
Other Deferred Charges
TotalAssets (Add lines 13, 16 & 26 - 30)
1
$t
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
$
0
$
42
4
$
$28
28
634
2
1$
11 565
205
132
517
$
$
$
$8
$ 14.634
$ 14,634
$ 11,s65
$205
2,864$
$0
$ 6,174
Q23\$
2,517$
$8,468
$8,468
Rev 3/02
Page 7
Name: Happy Valley Water Syelgrn !!g
BALANCE SHEET
ForYear Ended 2017
1 201-3
2 204-6
3 207-13
4 214
5 215
6 216
7 218
8
I 221-2
10 223
11 224
12 231
13 232
14 233
15 235
16 236.11
17 236.12
18 236.2
19 23740
20 241
21 251
22 252
23 253
24 255.1
25 2ss.2
26 261-5
27 271
28 272
29 281-3
30
31 TOTAL
ACCT #
LlAB!LITIES & CAPITAL
DESCRIPTION
Common Stock
Preferred Stock
Miscellaneous Capital Accounts
Appropriated Retained Earnings
Unappropriated Retained Earnings
Reacquired Capital Stock
Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)
Bonds
Advances from Associated Companies
Other Long - Term Debt
Accounts Payable
Notes Payable
Accounts Payable - Associated Companies
Customer Deposits (Refundable)
Accrued Other Taxes Payable
Accrued lncome Taxes Payable
Accrued Taxes - Non-Utility
Accrued Debt, lnterest & Dividends Payable
Misc. Current & Accrued Liabilities
Unamortized Debt Premium
Advances for Construction
Other Deferred Liabilities
Accumulated lnvestment Tax Credits - Utility
Accum. lnvestment Tax Credits - Non-Utility
Operating Reserves
Contributions in Aid of Construction
Accum. Amort. of Contrib. in Aid of Const. **
Accumulated Deferred lncome Taxes
Total Liabilities (Add lines 9 - 29
LIAB & CAPITAL ( Add lines 8 & 30)
'* Only if Commission Approved
Balance
Beginning
of Year
1 714
Balance
End of
Year
lncrease
or
011
$ 40,011
28
983$
$
$
$
$
$
$
$ 10,000 $ 10.000
$500 $500
$ (16s,774)$ (205,757)
$ (155,274)$ (19s,2s7)
$ 2,270 2,270$
1,400$1,400$
$ 160.044 $ 200,0s5
$ 203,725
$8,468
Rev 3/02
Page 8
Name: Happy Valley Water System lnc
STATEMENT OF RETAINED EARNINGS
For Year Ended 2017
1 Retained Earnings Balance @ Beginning of Year
2 Amount Added from Current Year lncome (From Pg 4, Line 32)
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Earnings Balance @ End of Year
$ (165,774)
$ (39,983)
$
$ (205,757)
CAPITAL STOCK DETAIL
No. Shares
Authorized
No. Shares Dividends
Paid7 Description (Class, Par Value etc.)Outstandi
Common, no par value 1 000 0
DETAIL OF LONG.TERM DEBT
8
lnterest
Rate
Year-end
Balance
lnterest
Paid
lnterest
Accrued
10,000
Rev 3/02
Page 9
Name: Happy Valley Water System lnc
SYSTEM ENGINEERING DATA
For Year Ended 2017
1 Provide an updated system map if significant changes have been made to the system during the year,
2 Water Supply:Type of
Treatment:
(None, Chlorine
Water
Supply
Source
(Well, Spring,
Rated
Capacity Fluoride
Filter etc.
Annual
Production
Pum or location Gal.Surface
10025 N H Trail Well
3 System Storage:
Total
Capacity
000's
Usable
Capacity
000's
Gal.
Type of
Reseruoir
(Elevated,Pres-
Construction
(Wood, Steel
Location urized
10025 N Ha Trail
(Duplicate form and aftach if necessary. Asterisk facilities added this year.)
100 None 8,311
Rev 3/02
Page 10
SYSTEM ENGINEERING DATA
(continued)
ForYear Ended 2017
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location
&of Pu
Horse
Power
April. Mav. June, Julv.
Rated
Capacity
Discharge
Pressure
Energy
Used
This Year
4 7221<\ t
8,311,449
1 Well-Submersible
*' Submit pump curyes unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
5 lf Wells are metered:
What was the total amount pumped this year?
What was the total amount 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?
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?
10 Are backbone plant additions anticipated during the coming year?
lf Yes, attach an explanation of projects and anticipated costsl
11 ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
1,986,00Q
N/A
6
7
2,009,730
No
68
0
I
NO
20 100 2A
Rev 3/02
Page 11
Unknown
Name: Haonv Vallev Water Svstem lnc
Name: Happy Valley Water System lnc
1
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2017
FEET OF MAINS
ln Use
Beginning
Of Year
Pipe
Size
4"
2
2 Metered:
2A Residential
28 Commercial
2C lndustrial
Residential
Commercial
lndustrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
lnstalled
During
Year
Last
Year
Abandoned
During
Year
ln Use
End of
Year
s00
000
CUSTOMER STATISTICS
This
Year
27
1
Last
Year
500
I 000
6
Rate:3 Flat
3A
3B
3C
0 0
0 0
This
Year
27 7,706
27 7,706
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
27 267
CERTIFIGATE
WE, the undersigned, 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 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.
(Chief
(Officer in Charge of Accounts)
Subscribed and Sworn to Before Me
SS
et(
o)
YAR
110 TA F r
PU
My Commission Expires lh- 0)--"beo
Fug utG
OF
Rev 3/02
Page 13
State of ldaho . )
county" 610* l
t
HAPPY VALLEY WATER SYSTEM INC
PO BOX 2306
HAYDEN LAKE,ID 83835 Ken Rickel, General Manager
Telephone: [phone] or 20&660-2560
Fax: 20&683-4315
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:
Huppy Valley Water System Inc
PO Box 2306
Hayden Lake, ID 83835
208-683-8 I 05 or 208-660-2560
208-683-4315 (fax)
IPUC
PO Box 83720
Boise,lD 83720-0074
208-334-0300
800-432-0369
OR
RULES FOR TERMINATION OF SERVICE
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:
L 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
Huppy Valley Water System Inc may deny or terminate water service without notice for one of the following
reasons:
1. A situation exists that is immediately dangerous to life, physical safety or property.
2. To prevent a violation offederal, 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 notifu 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 2017
(continued on next page)
Page I of3
Hanpv Vallev Water Svstem Inc
Customer Rules
NOTIFICATION AND BILLING
1. Meters will be read between the first and 5th of each month (weather permitting). Invoices will be sent
out by the 1Oth of the month following with payment due by the 25th 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%olate 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.
4. 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.
5. Only a (24) twenty-four hour notice is required if you do not keep a payment arangement or the payment
is not honored by the bank.
PAYMENT ARRANGEMENTS AND SPECIAL CIRCUMSTANCES
If you cannot pay your bill in full or you receive a notice of termination, please call our office.
Pavment arransements can be made to avoid termination of service.
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 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 certifuing 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 Huppy 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 Idaho 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 identifu him4rerself to
you and state the purpose of the visit. This person is authorized to accept payment in full.
(continued on next page)
Jnly 2017 Page 2 of3
Hapnv Vallev Water Svstem Inc
Customer Rules
HOOKUP
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.
HOOKI]P CHARGES AND FEES
A one-time hookup charge of $500.00 willbe 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 lo/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.
RECONNECTION FEE
If 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 STIALL TAMPER WITH, INTERFERE WITH, MAKE REPAIRS,
CONNECTECTIONS OR REPLACEMENTS OF OR TO ANY OF THE COMPANY'S
PROPERTY, EXCEPT IN THE CASE OF
EXTREME ENCY
July 2017 Page 3 of3