2016AnnualReport.pdf

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A|Y|YUAL RETPORT
OF
Kootenai Heights Water
clo: Bob Hansen
67 Wild Horse Trail
Sandpoint, lD 83864
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TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2016
ANNUAL REPORT FORWATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDTNG 2 0 lf
COMPANY INFORilIATION
1 Give full name of utility
Telephone Area Code QeE)
E-mailaddress
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 Zp Code
9 Organization (proprietor, partnership, corp.)
10 Torns, Counties eerved
2ooG
833iy
11 Are there any afiiliated companies?Alo
lf yes, attach a llet with n.mee, addrceeec & deecripttone. Explaln any eervicec
provided to the utility.
12 Contact lnformation
President (Orner)
Mce President
Secretary
GeneralManager
Complaints or Billing
Engineering
Emergency Service
Accounting
13 Were anywater systems acquired during the
to the service area during the year?
lf yes, attach a li$t .vrrith names, addressss & descriptions. Explain any servicee
provided to tho utllity.
14 Where are the Company's
StreetAddress
City
State
Ap
books and records kept?
No.
year or any made
l,tO
Rev 3/02 Page 1
}.IAME:
COMPANY INFORilAilON (GonL)
FortheYearEnded 2 0 lf
15 ls the system operated or maintained under a
service contract?
16 lf yes: Wth whom is the contract?
WhEn does the contract expire?
What services and rates are included?
17 le water purchased for resale through the system?
18 lf yer: Name of Organization
Name of oirner or operator
Mailing Address
CitY
StatE
Ap
Water Purchaeed
19 Has any system(s) been disapproved by the
ldaho Division of Environmental Quality?
lf yes, atteoh full erplenatlon
20 Has the ldaho Division of Environmental Quality
recommended any imProvements?
lf yer, attach full explanation
21 Number of Complaints received during year conceming:
Quality of Seryice
High Bills
Disconnecffon
22 Number of Customers involuntarily disconnected
23 Date cuetcmers last received a copy of the Summary
of Rubs required by IDAPA 31.21.01.701?
Attach a copy of the Summary
24 Old signifiqn! additions or retirements from the
Plant Accountrs occur during the year?'
lf yec, atach full explanation'
and an updated syttem maP
Gallons/COF $Amount
No
il0
EZ
*z
1007
No
Rev 3/02 Page2
NAME:
ACCT #
REVENUE & EXPENSE DETAIL
Forthe Year Ended )0 lA
DESCRIPTION
1
2
3
4
5
6
7
8
4OO REVENUES
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 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 Collected
_r 6qq,g
Itg
^3o
I
10
11
Booked to Acct #
Booked to Acct #
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Booked to Acct #
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-O Materials & Supplies - Operation & Maint.
62A.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
3, GSs
l8f
Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
Rev 3/02 Page 3
tt, ttal
Name
ACCT #DESCRIPTION
INCOME STATEMENT
ForYearEnded )-016
1
2
3
4
5
6
7
8
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
\ f/'1
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
14 4',11
15 412
16
17 413
18 414
19
20 41s
416
419
420
421
426
408.20
409-20
30 427.3
31 427.5
32
Federal lncome Taxes
State lncome Taxes
Provision for Defened lncome Tax - Federal
Provision for Defened lncome Tax - State
Provision for Defened Utility lncome Tax Credits
lnvestment Tax Credits - Utility
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 & 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)
1,009
21
22
23
24
25
26
27
28
29
t*6 f r)
L 6?(
Rev 3/02 Page 4
l, b90
Name:
SUB
ACCT #ON
301 Organization
302 Franchises and Consents
303 Land & Land Rights
304 Structures and lmprovements
305 Collecting & lmpounding Reservoirs
306 Lake, River & Other lntakes
307 Wells
308 lnfiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
3't 1 Power Pumping Equipment
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter lnstallations
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Fumiture and Equipment
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTAL PLANT IN SERVICE
(Add lines 1 -28)
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 201 6
Balance
Beginning
of Year
Added
During
Year
nnrng end
Removed
During
Year
year totals on Pg 7, Line
Balance
End of
Year
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
Rev 3/02 Page 5
Name:
SUB
ACCT #
I 5
ACGUMULATED DEPREGIATION ACCOUNT 108.1 DETAIL
For Year Ended
Depreciation
Rate
o/o
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
9 320
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
DESCRI
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. & Dishib. 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)
Enter beginning & end of year totals on Pg 7, Line 7
\
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N.\\
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I
Rev 3/02 Page 6
Name:
ACCT #
BALANCE SHEET
For Year Ended
ASSETS
IPTION
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
Total 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
Defened Rate Case Expenses
Other Deferred Charges
Total Assets (Add lines 13, 16 & 26 - 30)
Balance
Beginning
of Year
Balance
End of
lncrease
or
1 101
2 102
3 103
4 105
5 114
6
7 108.1
I 108.2
9 108.3
10 110.1
11 110.2
12 115
13
14 123
15 '.t25
16
17 131
18 135
19 141
20 142
2'.1 145
22 151
23 162
24 173
25 143
26
27 181
28 183
29 184
30 186
31
&4 q?3-
\ra0
A LTf I
0n 174 I
Rev 3/02 PageT
(
Name:
BALANCE SHEET
ForYear Ended AO l6
LIABILITIES & CAPITAL
ACCT #DESCRIPTION
1 201-3 Common Stock
2 204$ Prefened Stock
3 207-13 MiscellaneousCapitalAccounts
4 214 Appropriated Retained Eamings
5 215 Unappropriated Retained Earnings
6 216 Reacquired CapitalStock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7less 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. Cunent & Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Defened Liabilities
24 255.1 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. *t
29 281-3 Accumulated Defened lncome Taxes
30 Total Liabilities (Add lines 9 - 29
31 TOTAL LIAB & CAPITAL ( Add lines 8 & 30)
* Only if Gommission Approved
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
Decrease
t0ot,
3L 't'
IU a, roG
q0 774
Rev 3/02 Page 8
Name:
STATEMENT OF RETAINED EARNINGS
ForYearEnded 1 0 ll,
1 Retained Earnings Balance @ Beginning of Year
2 Amount Added from Cunent 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
CAPITAL STOCK DETAIL
7
Lt?, )16
lr'a I t
4 q .186---
8
Description (Class, Par Value etc.)
Conmon 5 nnck
DETAIL OF LONG.TERM DEBT
lnterest
Rate
Year-end
No. Shares
Authorized
No. Shares
lnterest
Pa
Dividends
Paid
lnterest
foo a
X
\I
Rev 3/02 Page 9
Name:
SYSTEM ENGINEERING DATA
ForYearEnded 2O l6
1 Provide an updated system map if significant changes have been made to the system during the year
2 Water Supply:
Gal.etc.FiPuor location
Rated
Capacity
Total
Capacity
000's
Gal.
Type of
Treatment:
(None, Chlorine
Fluoride
Usable
Capacity
000's
Annual
Production
Type of
Reservoir
(Elevated,Pres-
Water
Supply
Source
(Well, Spring,
Surface
Construction
(Wood, Steel
3 System Storage N/A
or Location
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
I 8r N/A I tq7 h/oltI
Rev 3/02 Page 10
Name:
SYSTEM ENGINEERING DATA
(continued)
ForYearEnded 20 l6
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Power
Rated
Capacity
** Submit pump curves provided or unavailable. Asterisk
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?
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?
Discharge
Pressure
Energy
Used
This Year
yeaf.
I lttT ooo
'1?1', orr
lh known
o
7 tto
8
I
,L
?,r, "
NO
(r RT 6?
Rev 3/02 Page 11
N/A
Pipe1
Name:
Size
Residential
CornmErclal
Industrial
Flat Rate:
Residential
Commercial
lndusfuial
SYSTET ENGINEERING DATA
(continued)
For Year Ended
FEET OF MAINS
ln Use
Beginning
OfYear
lnstalled
During
Year
Last
Year
Abandoned
During
Year
ln Use
End of
Year
Last
YEar
3
3A
3B
3C
Meteled:2
2A
28
2C
7
8
4 Private Fire Protection
5 Public Firc Protection
6 Street Sprinkling
Municipal, Other
Other WatEr Utilitles
CUSTOITIER STATISTIGS
tnls
Year
.u -rr
This
Year
lt I?Gfl
J
Rev U02
TOTALS (Add lines 2 through 8)
Page12
GERTIFICATE
State of ldaho
Countv of RnttxtE?
WE, the undersigned
)
)
)
ss
/
of 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.
,rln
(Chief Officer)
(Officer in Charge of Accounts)
Subscribed and Sworn to Before Me rlll,1.4
tnis-2/ oay X\17of
PUBLIC
My Commission Expires
o
14:96t0
,llil
PUBLIC
OTAR
Rev 3/02 Page 13
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