2018Annual Report.pdf

Hvw-N
AI{NUAL REPORT
OF
HAPPY VALLEY WATER SYSTEM INC
NAME
PO Box 2306
Hayden Lake, lD 83835
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES GOMMISSION
FOR THE
:E
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=gE nfilarm0;:; r crc)l: @ rnoij ==Er hAb to cf,
(n
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1-
YEAR ENDED 2018
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 2018
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
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 Organization (proprietor, partnership, corp.)
10 Towns, Counties served
Happy Valley Waler 9ystem lnc
6t1t2001
ldaho
24/;61 Old Highway 95 N, Athol, !D 83801 (Not mailing address)
PO Box 2306
Hayden
ldaho
Phone No.
Ken Rickel 208-683-8105
Ken Rickel 208-683-8105
Rickel 208-683-8105
Ken Rickel 208-683-8105
Ricket 208-683-8105
lnland Northwest Consultants 208-773-8370
Ken Rickel 208-683-8105
Susan Jacobson 303-941.4005
ldaho
83801
83835
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 2461Old Highway 95 N
Athol
No
City
State
Rev 3/02
Zip
Page 1
COMPANY INFORMATION
NAME: Happy Valley Water System lnc
COMPANY INFORMATION (Cont.)
Forthe Year Ended 2018
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 Department of Environmental Quali$?
lf yes, attach full explanation
20 Has the ldaho Department of Environmental Quality
recommended any improvements?
lf yes, aftach 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 Did 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
$
No
No
0
0
February-2018 (All new customens receive
a copy in their packet)
No
No
No
0
0
Rev 3/02
Page 2
NAME: Happy Valley Water System lnc
ACCT #
REVENUE & EXPENSE DETAIL
Forthe Year Ended 2018
DESCRIPTION
1
2
3
4
5
6
7
8
4oo IREVENUES
460 Unmetered Water Revenue
461.1 Metered Sales - Residential
461.2 Metered Sales - Commercial, lndustrial
462 Fire Protection Revenue
464 Other Water Sales Revenue
465 lrrigation 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 Collected
401 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
$11,120
$123
$510
$ 5,192
$166
$
$s00
5501
$283
$ 11,120
Booked to Acct #
Booked to Acct #
Booked to Acct #
I
10
11
460
460
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
$ 1,220
$843
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2) $ 10,385
Rev 3/02
Page 3
Name: Happy Valley Water System lnc
INCOME STATEMENT
ForYear Ended 2018
ACCT #DESCRIPTION
1 Revenue (From Page 3, line 8)
2 Operating Expenses (From Page 3, line 33)
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)
7 408.11 Property Taxes
8 408.12 PayrollTaxes
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal lncome Taxes
11 409.11 State lncome Taxes
12 410.10 Provision for Deferred lncome Tax - Federal
13 410.11 Provision for Deferred lncome Tax - State
14 411 Provision for Deferred Utility lncome Tax Credits
15 412 lnvestment Tax Credits - Utility
$ 10,386
$50
$71
$125
$ 1l,120
$ 10,652
2
16
17 413
18 414
19
20 415
21 416
22 419
23 420
24 421
25 426
26 408.20
27 409-20
28
29
30 427.3
31 427.5
32
$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 &18 less 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)
$
$468
$2
$470
Rev 3/02
Page 4
$470
Name: Happy Valley Water System lnc
ACCOUNT 101 PLANT IN SERVICE DETAIL
ForYear Ended 2018
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
Removed
During
Year
Balance
End of
Year
1
7
2
$
$
$
$
1
2
3
4
5
6
7
8
I
10
11
12
13
't4
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
7
2 674
$
$
$t
070
7$
$1
yeat on
$$
Rev 3/02
Page 5
Name: Happy Valley Water System lnc
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
ForYear Ended 2018
SUB
ACCT #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)
Balance
Beginning
of Year
0.00o/o
nter ng year
Depreciation
Rate
o/o
Balance
End of
Year
lncrease
or
1 304
2 305
3 306
4 307
5 308
6 309
7 310
8 311
I 320
10 330
11 331
12 333
13 334
14 335
15 336
16 339
17 340
18 341
19 342
20 343
21 344
22 345
23 346
24 347
25 348
26
$
$
$
s
$
0
0
$
on
$ 1 1.565 $ 11.565
$ 1 1,565 $ 11,565
Rev 3/02
Page 6
Name: l.|gppy Valley Water Syglgrn !!!g
BALANCE SHEET
ForYear Ended 2018
AS9Erq
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)
lnvestment in Subsidiaries
Other lnvestments
Tota! lnvestments (Add lines 14 & 15)
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 lines 17 -24 less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & lnvestigation Charges
Deferred Rate Case Expenses
Other Deferred 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
I 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 't42
21 145
22 151
23 162
24 173
25 143
26
27 181
28 183
29 184
30 186
31
$1 634
14,634
11 565
205
$
$
0
$
$
$2
$
$
$
$
1
173
517
$ 8,468
$ 8,468
401
68
$
$ 14,634
$ 14,634
$ 11,565
205$
$ 2,864
$0
6,575$
(154)$
$
$ 6,420
$ 6,42{
Rev 3/02
Page 7
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYear Ended 2018
LIABILITIES & CAP!TAL
ACCT #DESCRIPTION
1 201-3 Common Stock
2 204-O Preferred Stock
3 207-13 MiscellaneousCapitalAccounts
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings
6 216 Reacquired CapitalStock
7 218 Proprietary Capital
I Total Equity Capital (Add Lines 1-5+7 less line 6)
I 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long -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
'17 236.12 Accrued lncome Taxes Payable
18 236.2 Accrued Taxes - Non-Utility
19 23740 Accrued Debt, lnterest & Dividends Payable
20 241 Misc. Current & Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.'l Accumulated lnvestment Tax Credits - Utility
25 255.2 Accum. lnvestment Tax Credits - Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const. **
29 281-3 Accumulated Deferred lncome Taxes
30 Total Liabilities (Add lines 9 - 29
31 TOTAL LIAB & CAPITAL ( Add lines I & 30)
'* Only if Commission APProved
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
470
$
$470
$
$
$
51
$
$
$
$
$
725$
$
$ 10,000 $ 10,000
$500 $500
$ (205.757)$ (205.287)
$ (195,257)$ (194,787)
2,270$2,270$
1,400$1,400$
$ 200,055 $ 197,539
$ 201,208
$ 6,421
Rev 3/02
Page 8
Name: Happy Valley Water System lnc
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
7 Description (Class.Par Value etc.)
STATEMENT OF RETAINED EARNINGS
ForYear Ended 2018
CAPITAL STOCK DETAIL
No. Shares
Authorized
DETAIL OF LONG.TERM DEBT
$7s7)
$470
$
$ (205,287)
No. Shares Dividends
Outstand
Common, no par value 01
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
ForYear Ended 2018
1 Provide an updated system map if significant changes have been made to the system during the year.
2 Water Supply:
Pu
10025 N
3 System Storage:
or location
Trail
Rated
Capacity
Total
Capacity
000's
Gal.
Type of
Treatment:
(None, Chlorine
Fluoride
Filter etc.
Usable
Capacity
000's
Gal.
Annual
Production
Type of
Reservoir
(Elevated,Pres-
Water
Supply
Source
(Well, Spring,
Construction
(Wood, Steel
Gal Surface
Well
or Location
10025 N Trail
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
100 None 8,31'r
Rev 3/02
Page 10
Name: Happy Valley Water System lnc
SYSTEM ENGINEERING OATA
(continued)
For Year Ended 2018
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location
&of Pu
Horse
Power
April, May, June, July,
ble. Asterisk facil es
Rated
Capacity
Energy
Used
This Year
61 KW
year
1 Well-Submersible
pump curyes u ess previously provided or u
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?
6 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?
9,681 ,000
8,693,090
N/A
2,218,000
7 No
I How many times were meters read this year?
During which months?
o
I
August, September
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?
0
NO
20 100 20
Rev 3/02
Page 1'1
Unknown
Discharge
Pressure
Name: Happy Valley Water System lnc
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 2018
FEET OF MAINS
Pipe
Size
4"
2"
6
10
lnstalled
During
Year
Last
Year
Abandoned
During
Year
ln Use
End of
Year
Last
Year
1
2
2A
28
2C
3
3A
3B
3C
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
CUSTOMER STATISTICS
This
Year
27
Metered:
Residential
Commercial
lndustrial
Flat Rate:
Residential
Commercial
lndustrial
7 706
0 0
0 0
This
Year
27 8,693
27 8,693
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
27 7 706
ln Use
Beginning
Of Year
1
CERTIFICATE
State of ldaho
County of Kootevra,
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.
)
)
)
SS
L*4b/
(Chief Officer)
in rge nts)
Subscribed and Sworn to Before Me
this-L day 'Lo\'-t
bv
NOTARY PUBLIC
My Commission Expires 01 /,a I Zozo
gdUexcel/jnelson/anulrpls^,vtrannualrpl
NUMBER 261121
PUBUC9ta ot tdaho
07t1E2(,to
Rev 3/02
Page 13
'-]
'1
1 -.r
HAPPY VALLEY WATER SYSTEM INC
PO BOX 2306
HAYDEN LAKE,ID 83835 Ken Rickel, General Manager
Telephone: [phone] or 208-660-2560
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 conceming 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
208-683431s (fax)
IPUC
PO Box 83720
Boise,lD 83720-0074
208-334-0300
800432-0369
OR
RULES FOR TERMnyATTON O,F SERVTCE
TERLINIATION WITH PRrOR 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-offvalve.
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:
1. 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 notify 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.
February 2018
(continued on next page)
Page I of3
Hanny Vallev Water System Inc
Customer Rules
NOIIFIqATION AND BILLJNG
l. Meters will be read between the first and 5th of each month (weather permitting). Invoices will be sent
out by the 10ft of the month following with payment due by the25h 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 lo/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 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 arrangement or the payment
is not honored by the bank.
PAYIT{,ENT ARRANGEMENTS AI\[P SPECIAL CIRCUMSTAIYCES
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.
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 certifying 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 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.
RESTRTqTTON OF TERMINATION OF SERVICE
Service cannot be disconnected on Friday, Saturday, Sunday or legal holidays recogrrized by the State ofldaho 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 identifr him/herself to
you and state the purpose of the visit. This person is authorized to accept payment in full.
February 2018
(continued on next page)
Page 2 of3
Happv Vallev Water System 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.
HOOKUP CHARGES AND 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 seryice 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 25ft of the
month and is considered delinquent 25 days afterthe invoice date. A l% (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 SHALL TAMPER WITH,INTERFERE WITH, MAKE REPAIRS,
CONNECTECTIONS OR REPLACEMENTS OF OR TO ANY OF T}IE COMPANY'S
PROPERTY, EXCEPT IN TTIE CASE OF
EXTREME EMERGENCY
February 2018 Page 3 of3