2020Annual Report.pdf.pdf

ttvtrt-t^,
A]YIY(IAL REPORT
OF
HAPPY VALLEY WATER SYSTEM INC
PO Box 2306
Hayden Lake, lD 83835
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED: DEGEMBER 31,2020
ANNUAL REPORT FORWATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FORTHEYEARENDING 2O2O
Hayden
ldaho
83835
Corporatlon
Kootenai Gounty
11 Are there any affiliated companies?No
!f yes, attach a list wlth names, addresses & descrlptions. Explain any services
provided to the utility.
12 Contact lnformation Name
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
I Zip Code
9 Organization (proprietor, partnership, corp.)
10 Towns, Counties served
COMPANY INFORMATION
HappyValley Water System lnc
61112001
ldaho
24461 Old Highway 95 N, Athol,lD 83801 (Not mailinq address)
PO Box 2306
Phone No
Ken Rlckel 05
Ken Rickel 05
Rickel 05
Ken Rickel 05
Rickel 208683{105
lnland Northwest Consultants
Ken RIckel
Susan Jacobson 303€4{-1005
President (Owner)
Vice President
Secretary
GeneralManager
Complaints or Billing
Engineering
Emergency Service
Accounting
05
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 seruices
provlded to the utllity.
'14 Where are the Compan/s books and records kept?
Street Address 24461 Old Highway 95 N
City Athol
State ldaho
83801
No
Rev 3/02
zip
Page 1
NAME: Happy Valley Water Syetem lnc
COiIPAITIY INFORMATION (Gont.)
FortheYearEnded 2020
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 Quality?
lf yes, attach full explanatlon
20 Has the ldaho Department of Environmental Quality
recommended any improvements?
lf yes, attach full explanation
21 Number of Complaints received during year conceming:
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 st/stem map
Gallons/CCF $Amount
lo
No
No
0
February-202O (All new customers receive
a copy in their packet)
Yes Assets sold to
GEM State Water, LLG
No
No
0
0
0
Rev 3/02
Page2
NAME: Happy Valley Water System lnc
ACCT #
REVENUE & EXPENSE DETAIL
FortheYearEnded 2020
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 lnigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
I ' DEQ Fees Billed separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
'101 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 Power & Fuel for Power
19 618 Chemicals
20 620.1-6 Materials & Supplies - Operation & Maint.
21 620.7-8 Materials & Supplies - Administrative & General
22 631-34 Contract Services - Professional
23 635 Contract Services - Water Testing
24 636 Contract Services - Other
25 il142 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
$2,562
$ 2,562
Booked to Acct #
Booked to Acct *
Booked to Acct f
460
460
$70
$504
$18
$256
$2,085
$
33 Total Operatlng Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
Rev 3/02
Page 3
38r
$ 3,344
Name: Happy Valley Water System lnc
INCOME STATEMENT
ForYearEnded 2020
ACCT #DESCRIPTION
1
2
3
4
5
o
7
8
403
406
407
408.10
408.11
408.12
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
s 3,344
50
Federal lncome Taxes
State lncome Taxes
Provision for Deferred lncome Tax - Federal
Provision for Deferred lncome Tax - State
Provision for Defened Utility lncome Tax Credits
lnvestment Tax Credits - Utility
$20
Total Expenses from operations before interest (add lines 2-15)
lncome From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating lncome (Add lines '1,17 &18less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
lnterest & Dividend lncome
Allowance for Funds used During Construction
Miscellaneous Non-Utility I ncome
Miscellaneous Non-Utili$ Expense
Other Taxes, Non-Utility Operations
lncome Taxes, Non-Utility Operations
Net Non-Utility lncome (Add lines 20,22,23 & 24 less \ines21,25,26, &27)
Gross Inoome (add lines 19 & 28)
lnterest Exp. on Long-Term Debt
Other lnterest Charges
NET INCOME (Line 29 less lines 30 & 3'l) (Also Enter on Pg 9, Line 2)
$
$ 2,562
$ 3,414
$1,708
$0
$669
$856
$ (66e)
$187
9A 408.13
9B
9C
9D
10 409.10
11 409.11
12 410.10
13 410.1',|
14 41'.|.
15 412
16
17 413
18 414
19
20
z',|
22
23
24
25
26
27
28
29
30
31
32
415
416
419
420
421
426
408.20
409-20
427.3
427.5
Rev 3/02
Page 4
$187
Name: Happy Valley Water System lnc
ACCOUNT lOI PLANT IN SERVICE DETAIL
ForYear Ended 2020
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
u7
348
Balance
Beginning
of Year
Added
During
Year
Removed
During
Year
Balance
End of
Year
$
$
$
$
$
1
$
1
2
3
4
5
6
7
I
I
10
1'l
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 Fumiture 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 'l - 281
7 7
674
1 $
Enter beginning & end year totals on 7, Line 1
3,070$
1.444$
7.M7$
$ 2.674
$$ 14,634
Rev 3/02
Page 5
Name: Happy Valley Water System lnc
ACCUMULATED DEPRECIATION ACCOUNT 1 08.1 DETAIL
ForYearEnded 2O2O
SUB
ACCT #
Depreciation
Rate
Yo
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
1 304
2 305
3 306
4 307
5 308
6 309
7 310
8 311
I 320
10 330
11 331
12 333
13 334
14 335
DESCRIPTION
Structures and lmprovements
Collecting & lmpounding Reservoirs
Lake, River & Other lntakes
Wells
lnfiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Syatems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter lnstallations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Fumiture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTALS (Add Lines 1 -251
0
$
$
$
1
15
16
17
18
19
20
21
22
23
24
25
26
336
339
340
341
342
343
344
345
346
347
348
$
$
Enter beginning & end of year totals on Pg 7, Line 7
11,565$$
11,565$$
Rev 3/02
Page 6
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYearEnded 2020
ASSET9
DESCRIPTION
Utility Plant in Service (From Pg 5, Line 29)
Utility Plant Leased to Others
Plant Held for Future Use
Construction Wo* in Progress
Utility Plant Aquisition Adjustment
Subtotal (Add Lines 1 - 5)
Accumulated Depreciation (From Pg 6, Line 26)
Accum. Depr. - Utility Plant Lease to Others
Accum. Depr. - Property Held for Future Use
Accum. Amort. - Utility Plant in Service
Accum. Amort. - Utility Plant Lease to Others
Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
lnvestment in Subsidiaries
Other lnvestments
Total lnvestments (Add lines t4 & 15)
Cash
Short Term lnvestments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Assoclated Companies
Materials & Supplies lnventory
Prepaid Expenses
Unbilled (Accrued) Utility Revenue
Provision for Uncollectable Accounts
Total Current (Add lines 17 -24less llne 25)
Unamortized Debt Discount & Expense
Preliminary Survey & lnvestigation Charges
Defened Rate Case Expenses
Other Defened Charges
Total Assets (Add lines 13, 16 & 26 - 30)
Balance
Beginning
of Year
Balance
End of
Year
lncrease
11
or
ACCT #
1 101
2 ',102
3 103
4 105
5 114
6
7 108.1
I 108.2
I 108.3
10 110.1
11 110.2
12 115
13
14 ',123
15 125
16
17 131
18 135
19 ',141
20 142
21 145
22 151
23 162
24 173
25 143
26
27 181
28 183
29 184
30 186
31
$$
1
I
11
205
$1$
3
$
188
79$
$$
$
$
$
$
$
$
3.391$
$
$ 22.292
$ 25,683
$ 25,683
Rev 3/02
Page 7
Name: Happy Valley Water System lnc
BALANCE SHEET
ForYearEnded 2020
LIABILITIES & CAPITAL
D
Common Stock
Prefened Stock
Miscellaneous Capital Accounts
Appropriated Retrained Eamings
Unappropriated Retained Eamings
Reacquired Capital Stock
Proprietary Capital
Total Equity Capital (Add Lines 1-5+7less line 6)
Bonds
Advances ftom Associated Companies
Other Long - Term Debt
Accounts Payable
Notes Payable
Accounts Payable - Associated Companies
Customer Deposits (Refu ndable)
Accrued O,ther Taxes Payable
Accrued lncome Taxes Payable
Accrued Taxes - Non-Utility
Accrued Debt, lnterest & Dividends Payable
Misc. Cunent & Accrued Liabilities
Unamortized Debt Premium
Advances for Construction
Other Defened Liabilities
Accumulated lnvestment Tax Credits - Utility
Accum. lnvestment Tax Credits - Non-Utility
Operating Reserves
Contributions in Aid of Construction
Accum. Amort. of Contrib. in Aid of Const. *'
Accumulated Defened lncome Taxes
Total Liabilities (Add lines 9 - 29
LIAB & CAPITAL ( Add lines 8 & 30)
s Only if Commission Approved
Balance
Beginning
of Year
Balance
End of
Year
lncrease
22
$ zz,ltg
79
or
1 201-3
2 204-6
3 207-13
4 214
5 215
6 216
7 218
8
I 221-2
10 223
11 224
12 231
13 232
14 233
15 235
16 236.11
17 236.12
'18 236.2
19 23740
20 241
21 251
22 252
23 253
24 255.1
25 255.2
26 26',1-5
27 27',1
28 272
29 281-3
30
31 TOTAL
ACCT #
$
$ tgz $
$$
s 10.00010,000$
$500 $500
$ (204.834)$ (182.355)
$ (194,334)$ (171,855)
$$
$$
$
$ 197.539 $ 197.539
$ 197,539
$ 2s.683
Rev 3/02
Page 8
Name: Happy Valley Water System lnc
STATEMENT OF RETAINED EARNINGS
ForYearEnded 2020
1 Retained Eamings 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 Eamings
6 Retained Eamings Balance @ End of Year
CAPITAL STOCK DETAIL
7 Description (Class, Par Value etc.)
Common. no par value
DETAIL OF LONG.TERM DEBT
lnterest Year-end
8
No. Shares
Authorized
10
$ (204.834)
$187
$ 22,292
$
$ (182,355)
No. Shares
lnterest
Paid
Dividends
Paid
0
lnterest
10.000
Rev 3/02
Page 9
Name: Happy Valley Water System Inc
SYSTEii ENGINEERING DATA
ForYearEnded 2020
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
or location
Rated
Capacity
Total
Capacity
000's
Gal.
Fluoride
Filter etc.
Usable
Capacity
000's
Gal.
Annual
Production
Type of
Reservoir
(Elevated,Pres-
Water
Supply
Source
(Well, Spring,
Well
Construction
(Wood, Steel
Concrete
10025 N
3 System Storage:
10025 N Trail
(Duplicate form and attach lf necessary. Asterisk faclllties added thls year.)
uuilt tul
100 None 496
Rev 3/02
Page 10
Name: Happy Valley Water System lnc
SYSTE]UI ENGINEERING DATA
(contlnued)
ForYearEnded 2O2O
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Rated
Capacity
Discharge
Pressure
Energy
Used
This Year
795 KW
495,729
165,243
N/A
165,243
No
&of
1 Well-Submersi
* Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets If inadequate space is available on this page.
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?
5
7 Was your system designed to supply fire flows?
lf Yes: What is cunent system rating?
8 How many times were meters read this year?
During which months?April
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 costst
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 11
Unknown
Name: Happv Vallev Water Sustem lnc
Pipe
Size
1
4
2"
SYSTEM ENGINEERING DATA
(continued)
ForYearEnded 2020
FEET OF MANS
ln Use
Beginning
Of Year
Abandoned
During
Year
Thousands of Gallons Sold
This
Year
lnstalled
During
Year
Last
Year
ln Use
End of
Year
,l 1
500
000
Residential
Commercial
lndustrial
Residential
Commercial
lndustrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
CUSTOIIIER STATISTICS
This
Year
Last
Year
8
Metered:
Rate:Flat
2
2A
28
2C
3
3A
3B
3C
0 0
0 0
27 496
27 496
Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
27
CERTIFICATE
State of ldaho
County ot k ao*r.*;
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 utilitf that we have carefully examined same, and
declare the same to be a conect statement of the business and affairc of said utility for the period
covered by the report in respect to each and every mafter and thing therin set forth, to the best of our
knowledge, information and belief.
a
(Chief Officer)
(fficer in of
Subscribed and Swom to Before Me
F
)
)
)
ss
n, J&thisj:<(a.day
-)o.o^ /" i*^Z^
of To/^e)el
noTARr \
Nornnf puelrc {/ 0
My Commission Expires
gdU6xc€14 n€lson/enulrpts^irtrannualrpt
Rev 3/02
Page 13
Happy Valley Water System lnc.
PO Box 2306
Hayden Lake, lD 83835
Phone: [phone] or [phone]
SUMMARY OF RULES AND REGUIATTONS OF THE IDAHO PUBLTC UTIUT|ES COMMTSSTON (rpUC] GOVERNTNG CUSTOMER
RETATIONS OF NATURAT GAS, ELECTRIC AND WATER PUBIIC UTITITIES
These rules cover the righs and responsibilities of the customer and the utlllty.
A utility may terminate seruace to a customer without his/her permission after adequate notice for the following reasons:1. Failure to pay an undisputed past due bill, or when payment is made with a dishonored check or electronic payment.
2. Failure to make security deposit where it is required.3. Failure to abide by terms of a payment arrangement.4. Customer or applicant misrepresented their identity for the purpose of obtaining utility service.5. Customer or applicant denied or prevented the utility's access to the meter.6. Willful waste of service through improper equipment or othenvise.7. Customer or applicant is a minor not competent to contract as defined by ldaho Code.8. Customer or applicant owes money on an existing account or from a previous account for service provided within the
past four years.
A utllity may deny or terminate service without prior notlce to the customer or applicant and without hls/her permission
for one or more of the following reasons:
1. A situation exists that is immediately dangerous to life, physical safety, or property.
2. The utility is ordered to terminate service by any court, the Commission or other duly authorized public authority.
3. The service is obtained, diverted, or used without the authorization or knowledge of the utility.
4. The utility has made a diligent attempt to notify the customer of termination, but has been unable to make contact.
NOTIFICATION
1. A billing may be considered past due twenty (25) days after the billing date. A written notice of termination
must be mailed at least seven (7) days before the proposed termination date. (lnitial Notice)
2. At least twenty-four (24) hours before the service is terminated, another attempt shall be made to contact the customer
in person or by telephone. (Final Notice)
3. lf service is not terminated within twenty-one (21) calendar days after the proposed termination date, another initial and
final notice are required.
4. No additional notice is required if, upon receipt of a termination notice, the customer makes a payment arrangement
and fails to keep it, or when payment is made with a dishonored check or electronic payment.
WHEN TERMINATION IS NOTATLOWED
1. The unpaid bill totals less than fifty dollars (S50) or two (2) months servicq whichever is less.
2. The unpaid bill is for service to another customer.
3. The unpaid bill results from the purchase of non-utility goods or services.
4. Terminations are not allowed on Friday, Saturday, Sunday, legal holidays recognized by the State of ldaho, the day
preceding legal holidays, or at any time when the company is not open for business.
MEDICAL EMERGENCY
lf the customer or a member of the customer's family is seriously ill or has a medical emergency, the utility will postpone
termination of service for thirty (30) days if a written certificate signed by a licensed physician or public health official is
received.
Page 1 February 2020
!
Happy Valley Water System lnc.
suMMARy OF RULES A]{D REGUTATTONS OF THE TDAHO PUBLTC UTTLtflES COMMTSSTON (!PUC} GOVERNTNG CUSTOMER
REIATIONS OF NATURAT GAS, ELECTRIC AND WATER PUBTIC UTITITIES
(Continued)
PAYMENTARRANGEMENTS
The Company may assist you by making payment arrangements not requiring immediate payment in full. Please contact
us prior to the Final Date to arrange such a payment plan.
DEPOSIT
The IPUC rules allow utilities to ask for deposits or payment guarantees under specific conditions. At this time, the
Company does not require deposits or payment guarantees.
COMPLAINT PROCEDURE
An informal or formal complaint concerning the termination of service, policies and practices, or any other matter may be
filed directly with the utility. lf the customer is dissatisfied with the proposed resolution of the complaint, they may
contact the Consumer Assistance staff at:
ldaho Publlc Utilities Commission
PO Box 83720
Boise,lD 81720fi74
800432-0369 (toll f reel or 20&334-0369 http://www.puc.id a ho.gov
Termination of service is prohibited while a complaint is pending with the Commission or with a court in the
State of ldaho.
The Commission's Utility Customer Relation Rules are available on the IPUCs website.
Page 2 February 2020