2017Annual Report.pdf

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AI{IYUAL REPORT
OF
Kootenai Heights Water
clo: Bob Hansen
67 Wild Horse Trail
Sandpoint, ID 83864
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2017
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ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILIT]ES COMMISSION
FoR rHE YEAR ENDTNG 'Z o /7
1 Give full name of utility
Telephone Area Code (lO8l
E-mailaddress
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
COMPANY INFORMATION
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11 Are there any affiliated companies?
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
12 Contact lnformation Name
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? N 0
lf yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
14 Where are the Company's
Street Address
City
State
Zip
books and records kept?
8J8 6
Phone No.
0
Rev 3/02 Page 1
NAME:
COMPANY INFORMATION (Cont.)
For the Year Ended A0 )7
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?
yEs
17 ls water purchased for resale through the system?At
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 Division of Environmental Quality?
If yes, attach full explanation
20 Has the ldaho Division 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 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 system map
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Rev 3/02 Page 2
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NAME:
REVENUE & EXPENSE DETAIL
Forthe Year Ended lAl?
ACCT #DESCRIPTION
1
2
3
4
5
o
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 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
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9
10
11
Booked to Acct #
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
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-B Materials & Supplies - Administrative & General
631-34 Contract Services - Professional
635 Contract Services - Water Testing
636 Contract Services - Other
641-42 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
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Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)
Rev 3/02 Page 3
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Name
ACCT #DESCRIPTION
INCOME STATEMENT
For Year Ended A0 t')
;( rl1
2
3
4
5
6
7
8
403
406
407
408.1 0
408.11
408.12
9A 408.13
9B
9C
9D
'10 409.10
11 409.11
12 410.10
13 410.11
14 411
15 412
16
17 413
18 414
19
20 415
2',1 416
22 419
23 420
24 421
25 426
26 408.20
27 409-20
28
29
30 427.3
31 427.5
32
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
teo
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
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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)
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Rev 3/02 Page 4
od
a
g
1
2
3
4
5
o
7
I
I
10
11
12
'13
14
15
'16
17
18
19
20
21
22
23
24
25
26
27
28
29
Name:
SUB
ACCT #DESCRIPTION
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
311 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 Furniture 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
(AddlinesI-28)
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended lA l7
Balance
Beginning
of Year
Added
During
Year
Removed
During
Year
Balance
End of
Year
ad
BB
Enter beginn end year totals on Pg 7, Line 1
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Rev 3/02 Page 5
Name:
SUB
ACCT #
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended l0l7
Depreciation
Rate
Yo
Enter
Balance
Beginning
of Y,
Balance
End of
Year
end year totals on Pg 7,e
lncrease
or
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
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
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)I
Rev 3/02 Page 6
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Name:
ACCT #
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)
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
Deferred Rate Case Expenses
Other Deferred Charges
Total Assets (Add Iines 13, 16 & 26 - 30)
BALANCE SHEET
For Year Ended lU lV
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
2',!
22
23
24
25
26
27
28
29
30
31
1 08.1
108.2
108.3
1 10.1
110.2
115
123
125
101
102
103
105
114
181
183
184
186
131
135
141
142
145
151
162
173
143
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Rev 3/02 Page 7
.1
Name:
ACCT #
BALANCE SHEET
For Year Ended
LIABILITIES & 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+7less 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. t*
Accumulated Deferred lncome Taxes
Total Liabilities (Add lines g - 29
LIAB & CAPITAL (Add lines 8 & 30)
** Only if Gommission Approved
Balance
Beginning
of Year
Balance
End of
Year
lncrease
or
1 201-3
2 204-6
3 207-13
4 214
5 215
6 216
7 218
I
I 221-2
10 223
11 224
12 231
13 232
14 233
15 235
16 236.11
17 236.12
18 236.2
19 237-40
20 24',1
21 251
22 252
23 253
24 255.1
25 255.2
26 261-5
27 271
28 272
29 281-3
30
31 TOTAL
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Rev 3/02 Page 8
Name:*
STATEMENT OF RETAINED EARNINGS
For Year Ended 2(1 lT
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
GAPITAL STOCK DETAIL
7
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Description (Class, Par Value etc.),/ <t/?t* c-
No. Shares
Authorized
Year-end
Balance
No. Shares
Outstandi
lnterest
Paid
Dividends
Paid
lnterest
Accrued
DETAIL OF LONG.TERM DEBT
8 Descri
L/o
lnterest
Rate
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Rev 3/02 Page 9
Name:
SYSTEM ENGINEERTNG DATA
ForYearEnded lUlT
1 Provide an updated system map if significant changes have been made to the system during the year
2 Water Supply:
e
Pu
3 System Storage
nation or location
Rated
Capacity
Total
Capacity
000's
Gal.
Type of
Treatment:
(None, Chlorine
Fluoride
Filter
Usable
Capacity
000's
Gal.
Annual
Production
Type of
Reservoir
(Elevated,Pres-
Water
Supply
Source
(Well, Spring,
Construction
(Wood, Steel
000's Gal.Surface
N/h
ation or Location
(Duplicate form and attach if necessary. Asterisk facilities added this year.)
u Boosted Concrete
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Rev 3/02 Page 10
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Name
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 20 l7
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Power
Rated
Capacity
Discharge
Pressure
Energy
Used
This Year&of Pu
000 laYr11
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?
6
7
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?
8 How many times were meters read this year?
During which months?
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I 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
NO
11 ln what year do you anticipate that the system capacity (supply, storage or distribution)
will have to be expanded?
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Rev 3/02 Page 11
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Name:
SYSTEM ENGINEERING DATA
(continued)
For Year Ended &0lY
FEET OF MAINS
Pipe
ln Use
Beginning
lnstalled
During
Year
Abandoned
During
Year
ln Use
End of
YearSizeYear
tl
GUSTOMER STATISTICS
This
Year
Last
Year
Last
Year
2
2A
28
2C
Metered:
Residential
Commercial
lndustrial v
3
3A
3B
3C
Flat Rate:
Residential
Commercial
lndustrial
4
5
6
7
8
Private Fire Protection
Public Fire Protection
Street Spdnkling
Municipal, Other
Other Water Utilities
I
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This
Year
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Rev 3/02
TOTALS (Add lines 2 through 8)
Page 12
1
CERTIFICATE
State of ldaho
County of
WE, the undersig r/{h
an
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.
(Chief Officer)
in of Accounts)
Subscribed and Sworn to Before Me rll,
L.e^tkthis J0 day * MA ,2r,t (
My Commission Expires
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PUBL!C
AR
Rev 3/02 Page 13
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