2015Annual Report.pdf

RE CEIVED
2016 O"T -3 AH 9: ~2 ANNUAL REPORT ,·-·-;'r:dM~s10 1
OF
Bob Hansen
K-ootenai Height Water
67 Wild :Horse Trail
Sandp·oint, ID 83864
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2015
ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING -~J.~0-+J_,r _____ _
1 Give full name of utility
Telephone Area Code ( 2 O fl)
E-mail address
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
11 Are there any affiliated companies?
COMPANY INFORMATION
NIA
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact Information
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billing
Engineering
Emergency Service
Accounting
Name
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year?
If 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?
No
Street Address /n7 w,'fr} HotJt [ta,)
City __. ...... 5_a'"-'n .... ~F-'2 .... PL ..... h .... t'-----------
State ---~ ..... c/"'"4c,,a..a.h~b----------~
Zip ~fl~,1~~ ...... ~~"'~~~~~~~~~
Rev 3/02 Page 1
Phone No.
COMPANY INFORMATION (Cont.)
For the Year Ended J. 0) J./
17 Is water purchased for resale through the system?
18 If yes: Name of Organization
v, NO
Name of owner or operator
Mailing Address
City
State
Zip
Water Purchased
19 Has any system(s) been disapproved by the
Idaho Division of Environmental Quality?
If yes, attach full explanation
20 Has the Idaho Division of Environmental Quality
recommended any improvements?
If 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 Did significant additions or retirements from the
Plant Accounts occur during the year?
If yes, attach full explanation
and an updated system map
Rev 3/02 Page 2
Gallons/CCF
No
NO
No
$Amount
NAME: koofu1ai Ht,.<lzi W1ih --~. -"-"<-...l<-..l<....l......:..1&-L__.--L.-=-..:.../.:,....:..&...L......__--'&. ....... '-'-'-"-'----------
REVENUE & EXPENSE DETAIL
For the Year Ended
ACCT# DESCRIPTION
400 REVENUES
460 Unmetered Water Revenue
2 461.1 Metered Sales -Residential
3 461.2 Metered Sales -Commercial, Industrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 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 .1-6 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
20 620.1-6 Materials & Supplies -Operation & Maint.
-2QL.r
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
25 641-42 Rentals -Property & Equipment
26 650 Transportation Expense
27 656-59 Insurance
28 660 Advertising.
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
l:f, 'i. 8. 6.
$
-Er
p
..e-
ff
./Y
u-
.fr
-tr'
32 675 Miscellaneous J.f:
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, line 2)
Rev 3/02 Page 3
~J 1t6G
Booked to Acct #
Booked to Acct #
Booked to Acct # -
Name:
ACCT#
INCOME STATEMENT
ForYearEnded~~,,,2,~0~/~.f'~~~~~~~
DESCRIPTION
1
2
3 403
4 406
Revenue (From Page 3, line 8)
Operating Expenses (From Page 3, line 33)
Depreciation Expense
Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees (PUC)
7 408.11 Property Taxes
8 408.12 Payroll Taxes
9A 408.13 OtherTaxes(list)
9B
DEQ Fees
9C
90
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax -Federal
13 410.11 Provision for Deferred Income Tax -State
14 411
15 412
16
17 413
18 414
19
20 415
21 416
22 419
23 420
24 421
Provision for Deferred Utility Income Tax Credits
Investment Tax Credits -Utility
Total Expenses from operations before interest (add lines 2-15)
Income From Utility Plant Leased to Others
Gains (Losses) From Disposition of Utility Plant
Net Operating Income (Add lines 1, 17 &18 less line 16)
Revenues, Merchandizing Jobbing and Contract Work
Expenses, Merchandizing, Jobbing & Contracts
Interest & Dividend Income
Allowance for Funds used During Construction
Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 & 24 less lines 21,25,26, & 27)
29 Gross Income (add lines 19 & 28)
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
Rev 3/02 Page 4
2..017 ,
,21037
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
Name:
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
Rev 3/02
ACCOUNT 101 PLANT IN SERVICE DETAIL
ForYearEnded~----"t.:1,loLE-.._0 ...... /JC..J-"~~~~~~
DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and Improvements
Collecting & Impounding Reservoirs
Lake, River & Other Intakes
Wells
Infiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter Installations
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
Balance
Beginning
of Year
J.; fl /)/] ()
'
lJ'f 99., .
P,1/_ 91/~
Added
During
Year
-
-
Removed
During
Year
-
-
Balance
End of
Year
J.l.fJ 0/JIJ ,
iJ.lJ f/9r ,
8JJ. '? 95
(Add lines 1 -28) ' Enter beginning & end of year totals on Pg 7, Line 1
Page 5
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Name:
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
Rev 3/02
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended d,. OJ~---~'""',,_..__ ______ _
DESCRIPTION
Structures and Improvements
Collecting & Impounding Reservoirs
Lake, River & Other Intakes
Wells
Infiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter Installations
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
%
\
Balance
Beginning
of Year
\
\
~ \
\ I"-. \
\ ... "\-
~
'
\"
I
J
Balance
End of
Year
\
V
L \._
Increase
or
(Decrease)
Enter beginning & end of year totals on Pg 7, Line 7
Page 6
1
2
3
4
5
6
7
8
9
10
11
.12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Name:
ACCT#
101
102
103
105
114
108.1
108.2
108.3
110.1
110.2
115
123
125
131
135
141
142
145
151
162
173
143
181
183
184
186
Rev 3/02
BALANCE SHEET
10L'-For Year Ended A<-7 _ __......._.L+-..._ ______ _
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. Amert. -Utility Plant in Service
Accum. Amert. -Utility Plant Lease to Others
Accumulated Amortization -Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 -12)
Investment in Subsidiaries
Other Investments
Total Investments (Add lines 14 & 15)
Cash
Short Term Investments
Accts/Notes Receivable -Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies Inventory
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 & Investigation Charges
Deferred Rate Case Expenses
Other Deferred Charges
Total Assets (Add lines 13, 16 & 26 -30)
Page 7
Balance
Beginning
of Year
8>! 9f'J
1 S-Oil
I
I 882
C/0 377
I
Balance
End of
Year
A If 99t;-
I
J .roo -
1 9 J 9
I
9fl,J-J I 'I
Increase
or
(Decrease)
ff
$
~ 1117 ,
,l 0.17
Name:
BALANCE SHEET
ForYearEnded~_,r,t. .... ·...,,{) ..... /L..· ~'---~~~~~~~
LIABILITIES & CAPITAL
ACCT# DESCRIPTION
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207 -13 Miscellaneous Capital Accounts
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6)
9 221-2 Bonds
10 223
11 224
12 231
13 232
14 233
15 235
Advances from Associated Companies
Other Long -Term Debt
Accounts Payable
Notes Payable
Accounts Payable -Associated Companies
Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes -Non-Utility
19 237-40 Accrued Debt, Interest & Dividends Payable
20 241 Misc. Current & Accrued Liabilities
21 251 Unamortized Debt Premium
22 252
23 253
24 255.1
25 255.2
26 261-5
27 271
28 272
29 281 -3
Advances for Construction
Other Deferred Liabilities
Accumulated Investment Tax Credits -Utility
Accum. Investment Tax Credits -Non-Utility
Operating Reserves
Contributions in Aid of Construction
Accum. Amert. of Contrib. in Aid of Const. **
Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9 -29
31 TOT AL LIAB & CAPITAL ( Add lines 8 & 30)
*'* Only if Commission Approved
Rev 3/02 Page 8
Balance Balance
End of
Increase
Name:
STATEMENT OF RETAINED EARNINGS
For Year Ended ,2.QJJ-'
1 Retained Earnings Balance@ Beginning of Year
2 Amount Added from Current Year Income (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
CAPITAL STOCK DETAIL
7 Description i,Class, Par Value etc.)
8 D . t" escnp 10n
:'\.
' A " ' I
\ "-' j .
Rev 3/02
No. Shares
Authorized
(/(/
DETAIL OF LONG-TERM DEBT
Interest
R t ae
Page 9
Year-end
Bl aance
Jf6Jof
No. Shares
Interest
p "d a1
Dividends
Interest
A ccrue d
Name:
SYSTEM ENGINEERING DATA
For Year Ended~--~~()_/~~~~~~~~~
1 Provide an updated system map if significant changes have been made to the system during the year.
2 Water Supply:
Pump Designation or location
Woll L,f rn'7 J.:/uwi),,~j ,
3 System Storage: /v /)}
Storage Designation or Location
Rated
Capacity
(qom)
fl<
Total
Capacity
OOO's
Gal.
Type of
Treatment:
(None, Chlorine Annual
Water
Supply
Source
Fluoride Production (Well, Spring,
Filter etc.)
NIA
I
Usable
Capacity
OOO's
Gal.
(OOO's Gal.) Surface Wtr)
l Jti8 iA/p//
Type of
Reservoir Construction
(Elevated.Pres-(Wood, Steel
urized, Boosted) Concrete)
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
Rev 3/02 Page 10
Name:
SYSTEM ENGINEERING DATA
(continued)
For Year Ended t2,.{)/ C
4 Pump information for ALL system pumps, including wells and boosters.
Horse
Power
Rated
Capacity
Discharge
Pressure
Energy
Used
** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year.
Attach additional sheets if inadequate space is available on this page.
5 If 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 If customers are metered, what was the total amount sold in peak month?
7 Was your system designed to supply fire flows?
If Yes: What is current system rating?
8 How many times were meters read this year?
During which months?
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?
If Yes, attach an explanation of projects and anticipated costs!
11 In what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
Rev 3/02 Page 11
/J J{,~ 000
,28,f ouu /
lh,knowh
NI.A I
}JO
NIA I
NO
/JJ_}A
I
2
2A
28
2C
3
3A
38
3C
Name:
Pipe
Size
J./. It
Metered:
Residential
Commercial
Industrial
Flat Rate:
Residential
Commercial
Industrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilities
SYSTEM ENGINEERING DATA
(continued)
For Year Ended ; 0/j
FEET OF MAINS
In Use
Beginning
Of Year
/Jf/{) I
Installed
During
Year
~
CUSTOMER STATISTICS
Abandoned
During
Year
-tr'
In Use
End of
Year
Rfl!J'
Number of Customers Thousands of Gallons Sold
This Last This Last
Year Year Year Year
I
TOTALS (Add lines 2 through 8) I
Rev 3/02 Page 12
State of Idaho
County of J):)() n QJ
ss
CERTIFICATE
WE, the undersigned _ __../t'---"-_.o ... J'--'e. ... 'J'.--'l_....,.fi__._ .... ·llL<H .......... J._.e......,h.__ _____________ _
and ------------------------------------
0 f the _________________________________ _
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)
(Officer in Charge of Accounts)
Subscribed and Sworn to Before Me
this 23:+b day of Se,f>±fm~
~,J,, Jl , NOTARv PUBLIC
gdk/excel/jnelson/anulrpts/wtrannualrpt
Rev 3/02 Page 13