Service Current Rate Proposed Rate % Change
Budgeted
Expenditures
Moly Meter Charge $3,585.82 $4,178.11 16.5% Expenditures FY 2026-27 Per CCF Charge $3.14 $4.07 29.6% All expenses $ 27,276,028 Transfer $ 1,184,340
@ 409547 CCF Meter ChargeCommodity Charge Total Cost
Current Annual Cost $43,029.84 $1,285,977.58 $1,329,007.42 Proposed Annual Cost $50,137.34 $1,666,931.72 $1,717,069.05 Change in Annual Cost $7,107.50 $380,954.14 $388,061.63 Interest Expense - COP/New LTD (a) $ 1,241,313
Principal - COP/New LTD (a) 1,855,000
Franchise Fee (2% of Retail Sales) 573,321
Fixed 40.0% $ 15,482,922 Subtotal – Expenditures $ 32,130,001 Variable 60.0% $ 23,224,383 Capital Projects (b) $ 8,000,000 Net Revenue Requirement 100.0% $ 38,707,304 Non-Rate Revenue Fees Revenue (c)
Other Revenue (1,322,696)
Interest Income (d)nterest income transferred to th (100,000) Meter Size Potable Meters
(a)
Capacity Factor
(b)
Total Capacity
Units Subtotal Non-Rate Revenue $ (1,422,696)
[a] [b] [c]=[a]*[b] Net Revenue Requirement (e) $ 38,707,304 5/8" 1 1.00 1
3/4" 18,669 1.00 18,669 (a)Based on Debt Service Schedules. 1" 3,158 1.67 5,274 (b) Cash funded Capital Improvement Projects to maintain system. 1 1/2" 300 3.33 999 (c)Miscellaneous revenues that offset retail rates. 2" 1045 5.33 5,570 (d) Interest income typically transferred to the General Fund. 3" 172 10.67 1,835 (e)Amount to recover from retail rates. 4" 179 16.67 2,984
6" 186 33.33 6,199
8" 130 53.33 6,933
10" 41 140.00 5,740 IBY, ccf (a) 409,547
12" 2 176.67 353 Total Sales, ccf (b) 5,705,978
Total 23,883 -- 54,558 IBY Share of Commodity Charge: 7.18% IBY % of Fixed Charges (=177.67/54,558) 0.3238%
Consumption in CCFs
FY 2026-27 Projected Sales & Usage
(a) Source of Data: Azusa Light & Water billing system. (a) Projected IBY sales based on actual FY 2025-26 usage through June 2026, per ALW billing system. (b) Hydraulic factors which are multiplied by number of meters to calculate capacity. (b) Projected total sales based on actual FY 2025-26 usage through June 2026, per ALW billing system and service study.
PROPOSED RATE CHANGE FOR IBY PROPETY OWNER LLC Financial Information EFFECTIVE AUGUST 1, 2026 Water Enterprise Fund- Draft Financials Fixed and Variable Costs
Total Meters and Capacity of Azusa Water System