Cherish Yesterday, Dream Tomorrow - Lincoln,...

J u l y 1 , 2 0 1 3 – J u n e 3 0 , 2 0 1 4

Annual Report

Town of Lincoln, MaineAnnual Report FY2014

Cherish Yesterday, Dream Tomorrow

Live Today…

Town of Lincoln ~ Annual Report Fiscal Year 2014

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TABLE OF CONTENTS

Town Departments Hours of Operation ..................................................................................... 2

Employees ...................................................................................................................................... 3

Boards & Committees................................................................................................................... 6

Town Manager’s Introduction..................................................................................................... 9

Council Chair’s Report .............................................................................................................. 10

Town Clerk / Office Manager / Registrar of Voters / Fund Reports ..................................... 10

Cemetery Trust Fund ................................................................................................................. 14

2014 Real Estate Taxes Receivable ............................................................................................ 22

Finance Department ................................................................................................................... 29

Assessing/Code Enforcement, Events and Passport Department........................................... 29

Police Department ....................................................................................................................... 34

Fire Department .......................................................................................................................... 36

Transfer Station .......................................................................................................................... 39

Cemetery, Parks and Recreation ............................................................................................... 41

Lincoln Memorial Library ......................................................................................................... 43

Town of Lincoln Financial Statement………………………………………….......Appendix A

Lincoln’s Share of RSU No. 67 School Unit Tax……………………………..........Appendix B

Lincoln Sanitary District Financial Statement…………………………………….Appendix C

Lincoln Water District Financial Statement……………………………………….Appendix D

Legislative Letters / Contact Info…………………………………………………...Appendix E

Individual reports authored as designated.

Old Photos/Postcards provided by Lincoln Historical Society and Ronald McComb.

Archival work and 2014 Town Report compiled by Town Clerk, Shelly Crosby


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Town Departments Hours of Operation

Public Safety – Police / Fire / EMS Non-Emergency 207-794-8455

Emergency 911

Lincoln Memorial Library 207-794-2765

Open 24 Hours

Monday - Friday

10:00 AM - 6:00 PM

Closed Saturday, Sunday and Holidays

Cemetery, Parks & Rec. Department 207-794-6548

Beach and Parks

Monday - Friday

8:00 AM - 5:00 PM

Daily ~ 5:30 AM - 9:00 PM


Public Works Department 207-794-6658

Transfer Station 207-794-2621

May - October: Monday - Thursday

6:30 AM - 5:00 PM

November - April: Monday - Friday

6:30 AM - 3:00 PM

Closed Weekends and Holidays

Daily except Thursday and Holidays

9:00 AM - 4:00 PM

Town Office 207-794-3372

Assessing / Code / Events Office 207-794-3372

Monday - Friday

8:00 AM to 5:00 PM

Monday - Friday

8:00 AM to 5:00 PM



Passports available by appointment only.

Building a stronger community through partnerships!


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EMPLOYEES The Town employed the following individuals during fiscal year 2014. The asterisk (*) beside

an individual’s name indicates that the person no longer worked for the Town as of 7/1/2014.

Town Office Administration Public Works Department Ronald Weatherbee, Interim Town Manager David Lloyd, Director

Shelly Crosby, Town Clerk/ Office Manager/ Registrar Timothy Hardy, Foreman

Ruth E. Birtz, Assessing/Code/E Dev. Supervisor Reginald Ogden, Operator

Amanda Woodard, Code /Events / Passport Agent *Glenn Thurlow, Operator

Melissa Quintela, Treasurer/GA Administrator Jayson Corson, Operator

Diana Hill, Deputy Town Clerk/Counter Clerk *Michael Downs, Operator

Tracie York, Tax Collector/Counter Clerk Peter Bates, Operator

Ann Morrison, Deputy Treasurer/PT Counter Clerk Joey Stanley, Operator

*June Grey, PT Counter Clerk

Wanda McLaughlin, Dep. Registrar of Voters Police Department Joni Smith, Dep. Registrar of Voters C. Glenn Graef, Interim Chief/Sergeant

Stephanie Stanley, Dep. Registrar of Voters Beth Jabs, Administrative Asst.

Karen Lane, Dep. Registrar of Voters Mark Fucile, Officer / Detective

Katie Clay, Vitals Sub-Registrar John Walsh, Officer

Hervey Clay, Vitals Sub-Registrar Brandi Alton, Officer

Stephen Clay, Vitals Sub-Registrar Tony Redman. Officer

Teddy Martin, Custodian Nicole Murchison, Animal Control

*William Lawrence, Town Manager

Library

Linda Morrill, Director On Call Reserve Officers Mary Jo Hammond, Asst. Librarian Richard York, Jr.

Darlene Mulari, PT Library Clerk Burton Weed II

*Shandi Daigle, PT Library Clerk Cory Stratton

Dulcey Regoli, PT Library Clerk Gary Lakeman

*Judy Michaud, PT Library Clerk Joseph Hallett

Teddy Martin, Custodian Larry Estes

Andrew Scelso

Transfer Station James Slauenwhite

Peter Stitham, Coordinator Verne McMoarn

Roger Genest, Attendant Jeff Rice

Eugene Boober, Attendant David Cram

Jerry Jipson, PT Driver Justin Carter

Joshua McKechnie

Denise Jones, Crossing Guard

Jody Olsen, Crossing Guard


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Fire / EMS Department Hervey Clay, Deputy Fire Chief

Hans Miller, Engineer Donald A. Olson

David Slomienski, Engineer Josh Shaw

Cory Stratton, Engineer Gabe Bean – Explorer Program

Jon Spearin, Engineer Trevor Sutherland – Explorer Program

Kenneth Goslin, Engineer Joshua Gagain – Explorer Program

Robert Hendrich, Engineer

*Thomas Vachon, Engineer Cemetery, Parks & Rec. Department Ronald Weatherbee, Director

Lincoln Call Fire Company Teddy Martin, Cemetery / Custodian

Gordon Burnham, Assistant Fire Chief Melanie Rhodes, Rec / PW Secretary

Frank Hammond, Jr., Lieutenant Jeremy Weatherbee, Cemt / Park/ Rec

Roger MacKay, Lieutenant Bonita Vance, Recreation Asst / Parks

Andrew Edwards, Lieutenant Sue Theriault, Waterfront Director

Shaughn Millett, Lieutenant Reggie Ogden, Cemetery Director

Robert Bean, Captain Abigail Quintela, Recreation Asst.

Royce Smith, Captain Suzanne Smith, Rec Program Leader

Christopher Weed, Captain Bernice Stockley, Rec Program Leader

Frank Hammond Sr., Safety Officer Ernie Gerrish Jr., Rec Program Leader

Jacob Hammond, Firefighter Nancy Jean Guiod, Tourney Leader

Jason Jipson, Firefighter Ann Forsing, Recreation Asst / Parks

Guy Johnson Jr, Firefighter Merissa Jordan, Waterfront Staff

Shannon Clifford, Firefighter Elise Lichtenberg, Waterfront Staff

Damien Parent, Firefighter Ian Lichtenberg, Waterfront Staff

Blake Miller, Firefighter Mandy Ferguson, Waterfront Staff

Donald W. Olsen, Firefighter Alyssa Thurlow, Waterfront Staff

*Ronald McComb, Support Danielle Macalino, Waterfront Staff

Ralph Tapley, Support Kendra Thurlow, Waterfront Staff

Burt Weed, Support Holden Kimball, Waterfront Staff

David Dumont MD, Medical Staff Stephanie Dubay, Rec Asst.

Susan Head RN, Medical Staff Brandon Davis, Cemetery / Parks

Patricia Burnham RN, Medical Staff James Buskirk, Cemetery / Parks

William Head PA, Medical Staff Jacob Nadeau, Cemetery / Parks

Jeff Page, EMT, Medical Staff Haley Hall, Rec Asst.

*Richard Holcomb, Medical Staff Timothy Worster Jr., Rec Asst.

Justin Page Carley McDonald, Rec Asst.

Tony Redmond Raymond Tilton, Cemetery / Parks

Andrew Rideout Matt Brown, Cemetery / Parks

Terry Upcott Aaron Goodine, Waterfront

Todd Dill Gavin Higgins, Cemetery / Parks

Beth Jabs Gabrielle Kyes, Rec Asst.

Melissa Quintela Regan McPheters, Cemetery / Parks


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Cemetery, Parks & Recreation Cont.

Rebecca Murray, Waterfront

Taylor Wotton, Rec Asst.

Emily Robinson, Rec Asst.

Leela Stockley, Rec Asst.

Andrew Tash, Cemetery / Parks

Mercedes Tash, Cemetery / Parks

The past is behind learn from it…

The future lies ahead, prepare for it…

The present is here, Embrace and Live!


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BOARDS AND COMMITTEES Elected Town Council

Stephen Clay, Chair

Curt Ring, V. Chair

Christopher Stevens

Dede Trask

Marscella Ireland

David Whalen

Samuel Clay

*Shaun Drinkwater

*Michael Ireland

Elected Lincoln Sanitary District

Diana Johnston, Chair

Mark Babin

Roberta Dickinson

Darrell Dill Sr.

Darlene Mulari

Russell Stanley

Elected Regional School Unit No. 67

David Edwards

*James Sutherland

*David Shannon

Debra Tardy

*John Trask

Katie Clay

Dolly Phillips

Richard Broderick, Jr.

FY2013/2014 Budget Committee

Ralph Lichtenberg, Chair

Patrick Ferris, Secretary

Robert Coons

*Mark Hatt

Danny Ireland

Byron Sanderson

Thomas Vicaire

Frank Nicastro

Robert Baker

Matthew Berry

Lincoln Water District

Lynn Sanderson

Burt Weed

Lee Haskell

Appeals Board

Diana Johnston

Edmund (Tate) Aylward

Frederick Leisentritt

Edith Tupas

Airport Advisory Committee

Brad Libby

Stephen Libby II

Keith Strange

William Thornton

Planning Board

B. Michael Ireland, Chair

Robert Coons

Michael Cole

Glen Porter

Richard Wyman – Alt.

*Peter Phinney, Chair


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Appeals/Voter Reg/Unenrolled

Amanda Woodard, Chair

Virginia House, Democrat

Nancy Shannon, Alt. Democrat

Ruth Birtz, Republican

Paul Nantkes, Alt. Republican

Danielle Jenkins, Unenrolled

Betsy Vanadestine, Unenrolled

Sutton Crosby, Unenrolled

Cemetery Committee

Hervey Clay

Stephen Clay

Raymond Tilton

Elizabeth Steeves

*Mary Mahoney

Democrat Election Clerks

Jesse Barker

Sarah Crockett

Diana Johnston

Karen Lane

Ronald McComb

Shirley Pagel

*Nancy Shannon

Sylvia Weatherbee

Amanda Woodard

Diana Hill

Margaret Gary

Marie Foss

Republican Election Clerks

Carol Andrews

Jean Binette

Ruth Birtz

Robert Coons

Linda Gerry

Paul D Nantkes

Barbara Russell

Melissa Quintela

Joni Smith

Ann Morrison

Gilberte Mayo

Gloria Edwards

Jeffrey Schick

Library Advisory Committee

Jean Binette

Patricia Nobel

Rosemary Olsen

Terrence Binet

*Rae Robertson

Recreation Committee

Linda Brown

*Hallie Gardner

Amanda Gerrish

*Nancy Jean Guiod - Alt

Elizabeth Steeves

*Beth Weatherbee

Rec Center Build/Fundraising Committee

Ashley Brochu

Samuel Clay

Thomas Gardner

Thora House

Sarah Irving

Andrea Kneeland

Paul Lebrecque

Calvin Nason

Kelly Nason

Byron Sanderson

Paul Smith

Thomas Vicaire


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Solid Waste/Recycle Committee

Danny Ireland

*Curt Ring

Byron Sanderson

Sharlene Black

Faye Broderick

Dorance Clay

Ada Brown

The purpose of life is

to be useful,

to be compassionate,

It is above all,

to matter, to count,

to stand for

something,

and to have made a

difference.


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Town Manager’s Introduction By Ron Weatherbee, Interim Town Manager

As the Interim Town Manager, I would like to comment on Fiscal Year 2014. There

have been many highlights over the past year that show the great job being done by all of the

Town employees and citizens as we continue to grow. Our town continues to shine even in less

than stellar times, with issues like the boiler explosion at the mill. One of the major reasons, in

my eyes, is the number of volunteers that do a variety of tasks to benefit the Town of Lincoln.

The hours that they contribute are countless and they can’t be praised enough for their work.

One perfect example of our superior volunteer work has been with the walking trails that were

developed on land owned by the Town and RSU67. Another example is the job done by the

Gardening Club with the new design on the monuments and the start of the Community Gardens.

Even though our Municipal Revenue Sharing continues to decrease, we have had some

positive things happen this year. We had a number of new business permits issued, Bangor Gas

started construction, work started on a center turning lane on West Broadway and the ambulance

service brought in over $75,000. We also hosted two fly-ins at the airport that brought numerous

visitors to the area.

Other highlights of the past 12 months include our law enforcement investigations and

arrests, the large number of people involved in our summer reading programs and the 300 new

patrons at the library, the hiring of Melissa Quintela as Treasurer, the numerous snow/rain storms

that the Public Works Department had to deal with and our first Town-wide Safety Training Day.


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Council Chair’s Report By Stephen Clay, Chairman

This past year has been a

challenging one filled with many

special meetings, public hearings

and regular business. There were

many hurdles which could have

slowed progress, but

didn’t. After a lot of hard work

by former Town Manager

William “Bill” Lawrence and the

management team, we ended

FY2014 with a West Broadway

Widening Project, Natural Gas

Pipeline Construction and the

possibility of a new Town Office

building. The Town of Lincoln is fortunate to have hard working and caring employees /

volunteers. Without their hard work and the time they give to the Town and it’s residents, steady

progress would not be evident.

Following the upheaval at Lincoln Paper & Tissue during the boiler explosion and mill

layoffs last fall, the appointed FY2015 Budget Committee worked diligently with the

management team to deliver a proposed budget which saw at least $600,000 in reductions. The

Council supported those recommendations thus reducing the cost of operations. These plans

resulted in the Town losing three town employees through lay-offs from the department budgets

of Public Safety, Library and Clerk’s Office. The Council also instituted a yearly $20 trash pass

which brought in revenue to offset the expense of the second largest department budget.

Also during this fiscal year, the Council lost Town Manager William “Bill” Lawrence

who accepted another job and relocated to the State of Florida. Bill led the town through some

tough moments and offered a steady, progressive leadership style. His hard work did not go

unnoticed and his door was always open to anyone. When he left us, the Council asked

Cemetery, Parks & Recreation Director Ronald Weatherbee to take the helm, in a limited interim

capacity while the Council searched for a replacement. Advertisements were placed around New

England during the summer months of 2014.

As state subsidy continues to decline, there has been a lot of rumor about things we want

to do. You may even hear that the Council is changing this or that. If services are going to

change, you will hear official word of public hearings and they will be advertised. Should a

story be told to you, which seems hard to believe; please visit the Town Office, check our

website at www.lincolnmaine.org or contact a Councilor to hear the true details. Once again, it

has been an honor to serve on the council this year.

http://www.lincolnmaine.org/


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Town Clerk / Office Manager / Registrar of Voters / Fund Reports By Shelly J. Crosby, Clerk/Office Manager/Registrar/Deputy GA Administrator/FOA Officer

Since being appointed to this position on September 20, 2010, it has been my pleasure to

serve the community as your Town Clerk. In order to accomplish this, I have four dedicated

employees that assist me in the administrative and clerical tasks for the municipality. Our front

office staff included: Deputy Town Clerk Diana Hill, Tax Collector Tracie York, Deputy

Treasurer Ann Morrison and Part-Time Assistant Clerk, June Grey. One of our many goals is to

provide service that is helpful, timely and friendly. This year alone, our staff has handled 23,994

paid customer transactions; this doesn’t include the many phone calls and questions!

There have been several changes that have kept our office in a constant state of change

during this past fiscal year. The digital LCD screen and computer that was generously donated

by Motorbrain Consulting and Wal-Mart still continues to be a daily topic of conversation

among our residents as new pictures are added.. Lastly, the office went live with the state

Electronic Birth/Death Notification System which processes birth and death certificates; and we

received two new voting machines.

Town Council Highlights… While providing clerical support to the

Town Council, the Town Clerk is responsible for

preparing the agenda and then recording the actions

taken by the Town Council into the Town record.

During the past year, the Town Council held 12

regular meetings and 14 special meetings.

Following the November 2013 Election, Stephen

Clay was nominated to serve as the Chair with Curt

Ring as the Vice Chair. Here are some of the

year’s highlights:

Amended the Schedule of Fees, adding a $20 trash pass fee, and the Job

Descriptions adding a Public Safety Director to combine the Police and Fire

Departments. Also added the language of six laying hens (no roosters) to the

Municipal Code Definitions, Section 1313.16B and use of credit/debit cards.

Amended General Assistance, Section 2000.9, Appendices B-F. Established a

General Assistance/Social Services Reserve account.

Entered into a Tax Increment Financing District with Bangor Gas to allow for a

pipeline to connect to Lincoln Paper & Tissue. Increased the Municipal Property

Tax Levy Limit to $2,762,856.

Authorized the Town Office RFP and sent out the request to area contractors, and

shut down tenant use of Ballard Hill Community Center due to safety concerns.

Adopted the Work Safety, Fallen Soldiers and Domestic Abuse Proclamations.

Accepted seasonal maintenance of Millett Mallett road and reduced hours of

operation at the Lincoln Memorial Library.

Added the following 911 streets: Camrynn’s Cove Road and Flyaway Drive, and

purchased land from the Lincoln Snohounds Club for $11,000 for an ITS trail.


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Finalized the draft FY2015 budget process with approved departments and capital

budget on June 16th

totaling $3,688,146.

The Town Council appointed William Lawrence as the Town Manager who

stayed until the first of July. Then, Ronald Weatherbee was appointed Interim.

Elections / Town Meeting Straw Polls… This office is responsible for registering voters, maintaining the online Central Voting

Registration System (CVR), conducting absentee balloting and running the polls on Election

Day. As of June 30, 2014, Lincoln maintained 3210 registered voters as follows: Democrats 867,

Green Independent 100, Republican 1119 and Unenrolled 1124. Several Citizens’ Initiative Petitions

from around the state were certified this past fiscal year as well as statewide redistricting.

Lincoln stayed as one voting district but did change senate seats. On the local level, residents

were asked to choose candidates for federal, state and local races as well as vote for the school

budget. There was also a recount held in November which was the second ever in Lincoln’s

history. This process was open to the public and had fourteen new counters who participated.

In the State and Municipal Election held in November the following residents were

elected to serve their community by their neighbors;

Town Council: Curt Ring, Christopher Stevens and Deirdra Trask

RSU No. 67 Board: Richard Broderick, Dianne Buck, Ralph Lichtenberg, Paul D, Nantkes

Sanitary District: Donald G. Barker, Jr. and Darrell F. Dill, Sr.

I have observed in a short time that the Election workers who work behind the scenes are

an essential part of conducting a thorough Election compliant with the Federal and Maine

Statutes. It has been a pleasure working with them and I appreciate their dedication to running a

solid Election which allows Lincoln residents to exercise their right to vote.

Dog Licenses - According to state law a dog or kennel cannot be kept without being licensed

with the clerk’s office of residency annually before December 31st. Annual dog licensing begins

in mid-October and our office hosts two Rabies Clinics with the Chester Animal Clinic to help

residents be compliant.

Election Type Election Date # of Voters

casting

Ballots

General State and Municipal Election November 5, 2013 777

Recount between Trask / Drinkwater November 14, 2013 777

State Primary / RSU No. 67 Budget June 12, 2014 507

Dog Licensing FY08 FY09 FY10 FY11 FY12 FY13 FY14 Able to produce young 242 243 230 241 274 261 232

Neutered/Spayed 600 647 668 732 716 709 743

Kennel License including dogs 13 6 4 2 5 5 42

Replacements 5 4 5 5 3 0 0

Transfers from another Town. 0 2 0 0 3 1 0

Guide/ Police/ Service Animal 0 0 0 1 4 6 4

Total 860 902 907 974 1005 982 1021


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Vital Records - The Clerk’s office is responsible for recording vital records for the State of

Maine and is also the keeper of records dating back to the 1800’s. Customers are able to request

any record on file that they have a valid interest or relationship to the record as set by the law.

This office also registered the following

births and deaths during the fiscal year as

depicted to the right. Below is the

summary of births and deaths for Lincoln

Residents:

General Licensing and Paid Transactions… Did you know?

A variety of licenses, registrations and permits are available at the Clerk’s office

including hunting and fishing licenses, business licenses, dog licenses, recreational vehicles,

snowmobiles, boats, and vehicle registrations. Demolition permits and trash passes are also

processed along with other administrative services and fee processing for all town departments.

Document Types

requested by Customers

FY11 FY12 FY13 FY14

Certified Birth 687 773 707 624

Certified Marriage 81 92 91 70

Certified Death 342 415 260 262

Burial Transit Permits 156 199 197 175

Marriage Intentions 32 38 31 32

BIRTHS

(49)

Born in

Lincoln

Born In Other

Towns

DEATHS

(72)

Died in

Lincoln

Died In Other

Towns

Total 23 26 Total 53 19

Licenses / Permits / Transactions FY08 FY09 FY10 FY11 FY12 FY13 FY14

Bottle Club Registration Approvals 1 1 1 1 1 1 1

BYOB Application for Facility Rental n/a n/a n/a 8 12 17 9

Civic Organization Approvals n/a n/a n/a 1 3 1 0

Off Premise Catering n/a n/a n/a 7 3 1 0

Liquor Licenses 6 7 6 8 7 9 8

Games of Chance Licenses 2 2 2 2 3 3 3

Junkyard / Recycle Permits 2 2 0 1 1 0 0

Pawnbroker Licenses n/a n/a 1 1 1 1 1

Special Amusement Permits 2 6 6 4 4 4 3

Vendor Licenses 26 31 19 15 12 5 11

Victualer Licenses 33 35 35 36 30 31 33

Video/Pinball/Billiards Licenses 1 2 1 1 1 1 1

*Trash Passes – Transfer Station 2914 2735 2854 2680 3027 2479 2702

Demo/Shingle Permits n/a n/a n/a 221 723 328 188

Fridge Disposal n/a n/a n/a n/a n/a 45 44

Cemetery Lot Sales n/a n/a n/a n/a 15 23 5

Grave Openings n/a n/a n/a n/a 51 47 35

Tire Disposal n/a n/a n/a n/a n/a 22 17

Notary/Dedimus/Copy/Fax n/a n/a n/a n/a 466 388 433

Police Fines & Concealed Weapons n/a n/a n/a n/a n/a 52 121

PAID TRANSACTIONS 23,270 25,016 22,354 22,537 25,375 23,639 23,994


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Taxes - Tax Collector, Tracie York, reports that for FY14 a total of 8332 property tax receipts

were processed. The totals collected in each category are reflected below.

Cemetery Trust Fund

The following individuals have paid into the Cemetery Trust Fund for perpetual care

of their cemetery lots. The dollar amount beside the name represents what was receipted.

Conveyances have been mailed from the Clerk’s Office

Abbott, R. D. $100.00

Achorn, George S. & Bessie $100.00

Adams, Edwin $100.00

Adams, James & Asa Straw $100.00

Adams, Kay $450.00

Adams, Norman $300.00

Adams, Norman $500.00

Aiken, Phyllis $300.00

Albert, George $150.00

Albert, Richard 7 Mary L. $100.00

Aldworth, Joe $75.00

Allen, Benjamin $200.00

Allen, Charles Clayton $200.00

Ames, Lowell F. $100.00

Annis, Frank H. $100.00

Archer, Frank P. $100.00

Archer, J. $100.00

Armstrong, Anna $50.00

Arnold, Christine $75.00

Aubut, Barbara $75.00

Averill, David $200.00

Averill, George G. $2,000.00

Ayer, Nash $100.00

Babineau, Vetel $100.00

Bailey, Bertrand L. $100.00

Bailey, Elmer H. $100.00

Bailey, Hirman R. $100.00

Ball, Dr. Henry W. $100.00

Ballantyne, Daniel $100.00

Ballantyne, Kingsley $100.00

Ballard, Jeff $75.00

Banfield, Leonard D. $100.00

Banfield, Theophilus $100.00

Bard, Wilfred $300.00

Barker, Henry $75.00

Barkowsky, Elizabeth $75.00

Barkowsky, Jacob $100.00

Barkowsky, Stanley J. $100.00

Registrations Processed FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14

Motor Vehicle 6446 5830 6625 6513 6341 5801 6446 6512 6383

Resident Boats 722 712 577 743 498 700 790 706 644

Snowmobiles 468 342 660 757 616 560 480 528 472

ATV’s 670 629 463 672 672 642 438 543 590

Non-Res. Milfoil 25 25 16 17 29 25 22 20 24

Hunt/ Fish Licenses 1398 1252 1267 1106 1092 920 1025 867 822

Excise Tax FY11 FY12 FY13 FY14

Vehicle Excise $ 727,955.52 $751,531.75 $782,235.23 $826,280.82

Boat Excise $ 9,382.00 $11,621.10 $9,570.00 $9,794.58

Aircraft Excise $ 1,554.40 $2,277.08 $1,500.66 $1,001.84

Property Tax $ 6,502,722.39 $7,283947.37 $7,647,202.45 $8,561,506.02

Totals $ 7,241,698.91 $8,049,540.40 $8,440,508.20 $9,398,583.26


15

Batchelder, Charles $100.00

Batchelder, Mandrel $100.00

Batchelder, Nancy $150.00

Beach, John $100.00

Beal, Walter $100.00

Beaney, Emma L. $100.00

Bearce, Clayton $75.00

Bearce, Margaret $75.00

Beathem, Charles J. $100.00

Beathem, Leo L. & Daisy L. $100.00

Beaulieu, Reo & Anne $100.00

Berry, Harley J. Jr. $100.00

Berry, Ralph $150.00

Black, Emily J. $50.00

Blood, George & Phyllis $75.00

Bonney, Harden $100.00

Boober, Edward P. $100.00

Boone, Donna & Chris $150.00

Boone, Ronald & Lillian $100.00

Booth, Dolores $50.00

Boss, Doris $450.00

Bowers, Freemand L. $100.00

Bowers, Leroy $100.00

Bowker, Arthur L. $100.00

Boyce, Milladge & Etta $200.00

Boyington, Donna $225.00

Boyington, Jean $75.00

Boyko, Tichon $200.00

Bradstreet, Taylor $200.00

Bridges, Richard $75.00

Briola, Peter & Helen M. $250.00

Broderick, Fay $525.00

Bruce, Evan E. $100.00

Bruce, Homer & Daisy $200.00

Bryant, Leonard B. $100.00

Buck, L.A. $200.00

Burke, John William $100.00

Burland, J. $200.00

Burridge, Robert $75.00

Burrill, Barbara $450.00

Burrill, Dale $282.60

Burrill, Oliver D. $200.00

Burrill, Stephen & Family $282.60

Burton, Isaac S. $200.00

Buswell, Leonard L. $100.00

Butterfield, Albert $100.00

Butterfield, David $75.00

Butterfield, Rodney H. & Shirley $375.00

Butters, Robert & Dorothea $100.00

Buzzell, Fred V. $100.00

Buzzell, Stanley L. & Edna R. $100.00

Campbell, Ronald E. $200.00

Carll, Lowell & Ruth $300.00

Carlow, Clifton $150.00

Carlow, Elaine $150.00

Carlow, Roger $300.00

Carney, Doris $375.00

Carney, Peter H. Jr. $100.00

Carr, Royal and Dora $150.00

Carpenter, Carl $100.00

Carter, Loreta $100.00

Casey, Charles $300.00

Chamberlain, Dolores $150.00

Chandler, Brenda $225.00

Chesley, Melvin & Joyce $100.00

Chesley, Oliver H. $100.00

Chessie, Fearman $100.00

Chubbuck, Fred & Adelaide $100.00

Cimpher, Charles $100.00

Clapp, William L. $100.00

Clark, Richard B. & Carolyn $200.00

Clark,, William C. & Eliza $200.00

Clay, Alfred A. $100.00

Clay, Asa G. $100.00

Clay, Asa G. Jr. $150.00

Clay, Charles W. & Adella D. $200.00

Clay, Daniel P. $100.00

Clay, Dorance $75.00

Clay, Elmer A. $100.00

Clay, Luther $100.00

Clay, Madeline $150.00

Clay, Reginald & Madeline $100.00

Clay, Richard $150.00

Clay, Samuel H. $100.00

Clay, Virgil A. $100.00

Clayton, Walter $100.00

Cliff, Lot $200.00

Clifford, Diane $150.00

Clifford, J. E. & Armand $100.00

Clifford, Melvin L. $100.00

Clukey, Hetty E. $100.00

Cobb, L. & McCafferty, D. $75.00

Cobb, Oliver & Dorothy $100.00

Coburn, Walter & Mae $100.00

Coffin, Cyrus $100.00

Coffin, Fred & Addie $100.00

Coffin, Leon M. $100.00

Coffin, Norman & Doris $100.00

Cole, Edwin R. $100.00

Cole, Harlan $150.00

Cole, Paula $75.00

Cole, Robert $150.00

Cole, Roger $225.00

Collier, Lawrence $100.00


16

Collier, Ora L. $100.00

Colwell, Harvard E. & Hazel $100.00

Cooper, Margaret $75.00

Corro, Augustus $100.00

Corro, George A. $100.00

Corro, Henry M. $100.00

Corro, Joseph D. $100.00

Corro, Marlene $225.00

Corro, Paul $100.00

Corro, Thomas & Eli $50.00

Cota, George E. $100.00

Coyle, Robert $300.00

Craft, Mark A. $100.00

Craft, Ralph $100.00

Cressey, Margaret $150.00

Crocker, Alfred & Shirley $75.00

Crockett, C.A. $100.00

Cummings, David $75.00

Cummings, Marlin & Leona $100.00

Currier, Lawrence & Doris $100.00

Currier, Louise $100.00

Curry, George $250.00

Curtis, Calvin C. $100.00

Curtis, George R. $100.00

Curtis, Harvey $100.00

Curtis, Newton $150.00

Curtis, Richard $75.00

Currier, Sheldon $75.00

Cutler, Charles E. $100.00

Cutler, James R. $100.00

Cutler, Moody D. $100.00

Daigle, Ivan $100.00

Daigle, Rene $100.00

Darr, Thomas $300.00

Daszkiewicz, Jennifer $150.00

Daub, Elisabeth $75.00

Dauphinee, Robert B. $100.00

Davis, Betty $100.00

Davis, Daniel F. $200.00

Davis, Judy $100.00

Day, Harold & Sheila $200.00

DeBeck, Mary $75.00

Delano, Eli $200.00

Delano, George S. $100.00

Delano, Randolph $150.00

DeWitt, Charles E. $100.00

DeWitt, Edgar $100.00

Dicker, Donald

Dicker, Waneta

$150.00

$300.00

Dill, Delores $225.00

Dill, Donald $300.00

Dionne, Donald $100.00

Dolley, harvey $100.00

Dooks, Seth $100.00

Dow, Ellery F. & Catherine L. $200.00

Downard, Cecil $150.00

Downs, Elwood $300.00

Downs, Priscilla $150.00

Downs, Vinal $100.00

Drake, Diane $150.00

Drake, George Ann $50.00

Drake, Paul $50.00

Drew, Henry $100.00

Drinkwater, Arnold $150.00

Drinkwater, Reginald $150.00

Drinkwater, Roxanne $75.00

Dube, Richard $150.00

Dudley, Lloyd $100.00

Dyer, Mott $100.00

Eager, Kelly $75.00

Eddy, Ruby $75.00

Eddy, Sonyo $75.00

Edgecomb, Jane $150.00

Edgecomb, Orin Perley $100.00

Edwards, Ard $100.00

Edwards, Ariel & M. Joyce $200.00

Edwards, Frederick A. $100.00

Edwards, George $200.00

Edwards, George L. $100.00

Edwards, Henry R. $100.00

Ellis, Carrie $100.00

Emerson, Charles $100.00

Emerson, Elvie $100.00

Emery, Llewellyn $100.00

Fall, Fred L. $200.00

Fall, Parker W. $100.00

Faloon, Claude & Bessie Dow $200.00

Faloon/Dow/Haynes $50.00

Farrington, Albert & June $100.00

Farrington, Annie O. $100.00

Farrington, David A. $100.00

Farrington, Sheldon & Helen $100.00

Ferris, Patrick $150.00

Fickett, Carl & Dorothy $100.00

Fisher, Ernest J. $100.00

Fiske & Flanders $300.00

Fitzgerald, Henry & Sadie $100.00

Fitzhugh, Brenda $100.00

Fitzhugh, Stanley & hazel $100.00

Flanders, Ardie A. $100.00

Flanders, Darrell $300.00

Flanders, Earl D, & Isabelle $200.00

Flanders, Harry E. $100.00

Flanders, Lawrence H. $100.00

Flanders, Roy J. $100.00

Fleming, Abbie $100.00


17

Fleming, James Allen $100.00

Fleming, ora $100.00

Fleming, Paul L. & Ruth F. $100.00

Fleming, Theodore $100.00

Flower, Pearl J. $100.00

Fogg, Madeline G. $450.00

Fowler, Elsie $150.00

Fox, Jacqueline $150.00

French, Clyde & Ellen $100.00

Furrough, William & Cora $100.00

Furrow, S. Andrew & Lena R. $100.00

Furrow, Sandra $150.00

Furrow, Silas $100.00

Gaddis, Florence $200.00

Gagnon, Esther $100.00

Gagnon, Richard $375.00

Gagnon, Richard $75.00

Ganner, Frederick & Katherine $100.00

Gardner, William $600.00

Gemme, Barbara $75.00

Gemme, Joseph II $75.00

Gemme, Paul & Mary Agnes $100.00

Gero, Robert & Mary $150.00

Gerrish, Christine $200.00

Gerry, Clayton $75.00

Gerry, Floyd & Melba $100.00

Gerry, Phyllis $75.00

Gillis, Fred $100.00

Gilpatrick, Dorothea $100.00

Gipson, Ralph E. $100.00

Glidden, Vaughn & Rena $150.00

Godbyr, Charlotte $300.00

Goding, Charles & Jeanette $100.00

Goding, George $150.00

Goodwin Family $100.00

Goodwin, Brenda $300.00

Goodwin, Clyde Jr. $150.00

Goodwin, Glenna $100.00

Goodwin, Harry & Clara E. $100.00

Goodwin, John $100.00

Goodwin, Lisa $600.00

Gordon, Duane $100.00

Gordon, Joan & lester $75.00

Grattan, Wilfred A. $100.00

Gray, Ronald $150.00

Grey, Prescott Family of $100.00

Griffin, Lorita $150.00

Grindell, John E. $100.00

Grindell, Nellie $100.00

Gunning, William $50.00

Haggas, John $100.00

Hall, Frank R. $100.00

Hall, Jess D. $100.00

Hamilton, Hattie $100.00

Hamilton, Leslie H. $100.00

Hamilton, Willis $100.00

Hamlin, Hugh & Althea $200.00

Hamm, Frederick & Nellie $100.00

Hamm, Lyman M. $100.00

Hammond, Frank & Dorothy $150.00

Hanscom, Ira $100.00

Hanscom, Ivan A. $100.00

Hanscom, Lewis & Glenace $100.00

Harding, C. Harold $200.00

Harding, Clyde A. $100.00

Harn-Scott $200.00

Harriman, Claudette $75.00

Harvey, James E. & Mertie A. $200.00

Haskell, Joey $300.00

Hawkins, Deborah $150.00

Hawkins, Viola $100.00

Hawlins, Eunie E. $100.00

Haynes, A. G. $100.00

Haynes, George Henry $100.00

Haynes, Jane $150.00

Haynes, Penny $75.00

Heath, James $50.00

Helsor, Janice $150.00

Hersey, Benjamin $100.00

Hersey, Moses $50.00

Hesseltine, Maurice $225.00

Hobbs, Roland E. $100.00

Holmes, Harvard $100.00

Holmes, Walter W. $100.00

Hook, Delia $100.00

Hooke, Janet $25.00

House, Elmore C. $100.00

Howe, Leon S. & Genevieve $100.00

Hurd, Douglas & Diana $75.00

Hubbell, Patricia $75.00

Huntington, Ivan $150.00

Hurd, Clyde $225.00

Hurd, Darrell & Pearl $100.00

Hurd, Lorenzo $100.00

Ireland, Amos $100.00

Ireland, Arthur C. $100.00

Ireland, Chandler $150.00

Ireland, David $150.00

Ireland, Earl $225.00

Ireland, Edwin $100.00

Ireland, Howard $100.00

Ireland, Joel $75.00

Ireland, Marscella & Michael $150.00

Ireland, Obed W. $100.00


18

Ireland, Wilbur O. $100.00

Inzevma, Toby $150.00

James, Milton $200.00

James, Thomas William $100.00

Jameson, James Martin $100.00

Jewell, Milton $200.00

Jipson, Earl J. Sr. $100.00

Jipson, Wallace $100.00

Johnson, George $50.00

Johnson, Herman $100.00

Johnson, Robert S. Jr. $100.00

Jones, Barbara $150.00

Jones, Billy & Ann $200.00

Jordan, Lisa $225.00

Jordan, Frank L. $100.00

Jordan, Norma $150.00

Keith, Oziel $50.00

Kelley, Fred J. $300.00

Kelley, Robert F. $100.00

Kelley, W. A. $100.00

Kelly, Geraldine $75.00

Kempton, Mae $200.00

Kenney, Frank & Edith $100.00

Kilbride, Kenneth J. $100.00

Kimball, Charles E. $100.00

Kimball, Charles W. $100.00

King, Clayton $100.00

King, Dale $1275.00

King, Dale R. $300.00

King, Darrell $100.00

King, Eugene T. $100.00

King, Jeanette $150.00

King, Joseph $100.00

King, Rex E. $100.00

Kirk, Mildred W. $100.00

Kneeland, Jerome & Addie $100.00

Knights, Clarence D. $200.00

Knights, Lewis & Irma $250.00

Knights, Millie $100.00

Knowx, Everett & Doris $150.00

Lancaster, Alma $100.00

Lancaster, Everard $100.00

Lancaster, Linwood $100.00

Lancaster, Linwood $50.00

Lancaster, Pitt $100.00

Lancaster, Shirley $150.00

Lancaster, Vernon $100.00

Landry, Ted $300.00

Lane, Elihu & Gladys Tobin $100.00

Lane, Jonathan L. $100.00

Lane, Ralph & Beatrice $100.00

Langley, Lorraine $100.00

Langley, Shawn $150.00

Larlee, Leon $50.00

Leavitt, Janet $150.00

Leavitt, Richard & Roberta $150.00

Leen, Andrew P. $100.00

Leighton, George & Louise $150.00

Leland, Carold $100.00

Lemieux, Doris & Richard $100.00

Lewis, Herbert L. $100.00

Libby, Alvah & Josephine $200.00

Libby, Earl S. $100.00

Libby, Frank $100.00

Libby, Frank Rhoden $100.00

Libby, Jessie $100.00

Libby, Leroy $100.00

Libby, Lore C. $100.00

Libby, Scott $75.00

Libby, Steven II $150.00

Lindquist, Ellen $200.00

Lindsay, Angie M. $100.00

Lindsay, Henry $100.00

Linton, Frank R. $100.00

Linton, Leona Bell $100.00

Lloyd, William A. $100.00

Lombard, Glen B. $100.00

Loomis, George E. $100.00

Lovejoy, Stephen B. $100.00

Lovett, Paul & Sheila $150.00

Lovett, William H. $100.00

Lowe, Alonza $50.00

Lowe, Everett $100.00

Lowe, Francis $50.00

Lowe, Karen $100.00

Ludden, William $100.00

Lynch, Owen $100.00

Lyons, Ansel $100.00

Lyons, Family of Irving $200.00

Lyons, H. Herbert $75.00

Lyons, Peter $75.00

Lyons, Verna $100.00

MacEachern, Daniel $75.00

MacLaughlin, David & Sally $75.00

MacNevin, Charles $100.00

Mahar, Jamie $75.00

Martin, Geraldine $100.00

Martin, Joseph $300.00

Martin, Teddy $75.00

Mathewson, Ronald $150.00

Maynard, Harry & Jolene $375.00

McCafferty, Mark $100.00

McCarthy, Paul & Louise $100.00

McComb, Ronald $250.00

McComb, Ronald $150.00

McCormick, Clifton & Kathleen $150.00


19

McCormick, Lester & Pearl $150.00

McCormick, Lois $150.00

McCracken, Samuel A. $150.00

McEwen, Scott $150.00

McEwen, Scott $150.00

McGaw, Bonnie $75.00

McGaw, Craig $75.00

McGaw, Robert $50.00

McGaw, Robert $75.00

McGill, Francis $300.00

McGraw, Hugh A. $100.00

McIntyre, Joanne $225.00

McIntyre, John & Mary E. $100.00

McIntyre, Mark $225.00

McKay, Phillip & Mary $150.00

McKeene,I.S. $100.00

McKeever, Edward $100.00

McLaughlin, Clifford $150.00

McLaughlin, Fred F. $100.00

McLaughlin, James & Ruth $150.00

McLaughlin, Talbot & Annie $100.00

McMullen, Cedric $200.00

McNamara, Dr. & Mrs. W. C. $300.00

Merrifield, Parker W. $100.00

Merritt, William & Carolyn $100.00

Merritt, William $100.00

Miller, A. S. $100.00

Miller-Plummer $100.00

Milliard, Carmel $75.00

Mills, George $50.00

Mills, R. H. $100.00

Milner, Shelda $225.00

Mitton, Charles W. $100.00

Monroe, Bernice $300.00

Monroe, Kenneth $225.00

Monument Fund $100.00

Moody, Ardine D. $100.00

Moody, Rosella & Preston $150.00

Moore, Atwood & Alice $100.00

Moore, Imogene $300.00

Moores, Lawrence W. & Angie $100.00

Morin & Stanwood Lot $100.00

Murchison, Byron $75.00

Murchison, David A. & Lottie E. $100.00

Murchison, Reginald $450.00

Murphy, Marilyn $225.00

Mushero, Beatrice $400.00

Myrick, Tessie $75.00

Nash, Allen $75.00

Nash, Beverly $75.00

Nash, Cherry $100.00

Neal, Kenneth & Florence $75.00

Neal, Linwood & Carrie $100.00

Neal, Robert M. $100.00

Nelson, Anna M. $200.00

Nelson, Chester $100.00

Nelson, Jeremy $100.00

Nelson, Richard $300.00

Nichols, Alex B. & Gertrude d. $100.00

Nichols, Hartley A. $100.00

Nicholson-Page $100.00

Noel, Daniel $100.00

Numrych, George $100.00

Nute, Cloren $200.00

Nute, F. E. $200.00

Nute, Paul & Geraldine $300.00

Oakes, Samuel $100.00

Ocana, Emilio $150.00

Ocana, Heidi $150.00

Oliver, Norman H. & Margaret $150.00

Olsen, Donald & Pauline $100.00

Osborn, Clark & Beverly $150.00

Osborne, Charles $50.00

Page, Helen $100.00

Page, Irene Louise $100.00

Paradis, Albert $75.00

Paradis, Joseph $50.00

Parson, Carey $100.00

Pedley, Richard $150.00

Pedley, Richard Y. & Marjorie $260.00

Pelkey, Brenda $75.00



Pelkey, Milford $600.00

Pelkey, Peter $100.00

Pelkey, Teddy $75.00

Perkins, Fred H. & Joan $50.00

Perkins, Ralph $50.00

Perry, George & Maria $100.00

Perry, Harley $450.00

Perry-Jones $100.00

Pete, David $250.00

Pete, Fred $200.00

Pete, Lloyd $150.00

Pete, Merton $150.00

Peterson, Clifford & Mattie $100.00

Philbrook, Rhonda $30.00

Philbrook, Robert $200.00

Philips, James Milton $100.00

Phillips, Dolores $150.00

Phillips, Durwood $75.00

Phinney, Albert D. $100.00

Phinney, Hartwell A. $100.00

Phinney, Merle $50.00


20

Phinney, William $100.00

Pickering, Charles L. $300.00

Pickering, James F. $100.00

Pinkham, Edith M. $100.00

Pinkham, Elia H. $100.00

Pinkham, H. F. $100.00

Pinkham, H. L. $100.00

Pinkham, Henry S. & Bertha $100.00

Pinkham, Meader $100.00

Pinkham, Susan $350.00

Pinkham, W. E. $100.00

Pinkham, Winborn $50.00

Plourde Sandra $225.00

Plourde, Henry $150.00

Plumly, Charles F. $75.00

Plumly, D.S. $75.00

Pomeroy, Henry $300.00

Pond, Dale & Elizabeth $100.00

Pond, John $100.00

Porter, Percy G. $100.00

Porter, Wendell L. $275.00

Potter, Daniel S. $100.00

Power, Leonard J. $100.00

Powers, Elizabeth $75.00

Powers, Eugene 75.00

Pratt, Charles $100.00

Pratt, Gordon $150.00

Praught, Kelley $400.00

Praught-Burr $300.00

Preston, Venus F. $100.00

Ramsdell, Samuel C. $100.00

Rancourt, Bertand $150.00

Ranney, Jeannette $150.00

Ranny, George S. $100.00

Reed, Benjamin F. $100.00

Reed, George $100.00

Reed, Harry S. $100.00

Reed, John H. $100.00

Reed, Joseph $100.00

Reed, Samuel $100.00

Reed-Adams $100.00

Rich, Debbie $150.00

Richard, Basil R. $100.00

Richard, Laurence E. & Mildred C. $100.00

Richards, Peter $150.00

Richardson, Asa F. $100.00

Richardson, Ralph N. $100.00

Robbins, Bertram G. $100.00

Roberts, Albert $100.00

Roberts, Ellen F. $100.00

Roberts, Frank W. & Grace E. $100.00

Roberts, Grace $200.00

Roberts, Hattie $100.00

Robinson, Gertrude $200.00

Rockawitz, Steve $100.00

Roderick, Robert $75.00

Rooks, J.A. $100.00

Rummery, Sanford $100.00

Runnels, Jason $100.00

Russell, Cedric $100.00

Russell, Cedric $100.00

Ryder, Barbara $150.00

Ryder, Ephraim $100.00

Ryder, Joshua & Nettie Ann $75.00

Saar, Albert $50.00

Sanborn, Charles H. $100.00

Savage, Asa $100.00

Savage, Kenneth $100.00

Savage, Linwood E. Sr. $100.00

Sawyer, Herbert $100.00

Scott, Flora $50.00

Segee, Frank $100.00

Severance, Phyllis $150.00

Sewell, Burnham E. & Willa $100.00

Sibley, Eunice $225.00

Sibley, Zina & Maude $150.00

Sleeper, Joe & Gail $75.00

Smart, David $225.00

Smart, Lawrence III $100.00

Smart, Lawrence Jr. $100.00

Smith $200.00

Smith, Anne $150.00

Smith, George & Jose H. $250.00

Smith, George & Juanita $75.00

Smith, Harold E. $100.00

Smith, Harold Jr. $75.00

Smith, Ivan & Katherine Sr. $150.00

Smith, Martin $150.00

Snow, Benjamin $100.00

Snowman, Arnold $75.00

Soucy, Irene $75.00

Soucy, Theresa $150.00

Special $55.00

Spencer, Jonathan R. $100.00

Spencer, William H. $100.00

Springer, Roxanne $75.00

Sproul, Dana C. $100.00

Stanley, Darlene $150.00

Steeves, George $100.00

Stepinksi, Charles $100.00

Stetson, J.B. $75.00

Stevens, E. W. $100.00

Stevens, Harland & Grace $150.00

Stevens, Harry A. $100.00

Stewart, Carl $200.00

Stover, Susan $400.00


21

Stratton, Mavin Irene $100.00

Sturgeon, Edison & Una $100.00

Sturgeon, Irene $100.00

Sturgeon, Joan K. & Lawrence D. $350.00

Sturgeon, Lawrence R. $100.00

Sturgeon, Thodore M. & Vernice $200.00

Sutherland, Annabelle $300.00

Sutherland, Ray & Marilyn $200.00

Swasey, Benjamin $100.00

Swasey, Herbert $100.00

Sweet, Reginald $300.00

Swett-Falcon $100.00

Tardy, Carmeleine S. $225.00

Taylor, Dr. E. S. $75.00

Taylor, Vernon $75.00

Taylor, Zenophon $100.00

Tenney, James J. $100.00

Thibodeau, Emery W. & Sevilla $300.00

Thibodeau, paul F. & Gloria M. $100.00

Thomas, Helena $100.00

Thomas, Oscar $100.00

Thomas, Prince H. $100.00

Thompson, Alex $100.00

Thompson, Catherine $100.00

Thompson, Fern $100.00

Thompson, Frank H. $100.00

Thompson, Galen $75.00

Thompson, George B. $100.00

Thompson, Vernon & Claire $100.00

Thornton, Benjamin H/Ethel $100.00

Thornton, John & Barbara $150.00

Thornton, Sylvia $200.00

Thurlow, Ruby $150.00

Thurlow, Vinton $100.00

Tibbetts, Cecil $300.00

Tibbetts, Christine $100.00

Tibbetts, Patty $75.00

Tierney, Mary R. $100.00

Tilton, Leroy & Kyma $100.00

Tolman, Blance $100.00

Tolman, Richard E. JR. $75.00

Trafton, Barbara $150.00

Treadwell, Fern $100.00

Tripp, Colleen $100.00

Tripp-Richards $100.00

Trott, Roger $75.00

Trott, Ronald $75.00

Tuffley, Gail $150.00

Turner, Ray & Doris $75.00

Umbro, Rita $150.00

VanAlstyne, Amanda

Vandehei, Autumn

$75.00

$150.00

Veltman, Samuel H. $100.00

Veysey, Glen N. $75.00

Voisine, Julie $75.00

Vose, Alfred E. & Marilyn E. $150.00

Vose, James $150.00

Vose, Robert $75.00

Warren, Irving F. & Elizabeth $100.00

Washburn, Jeraldine $100.00

Way, George F. $100.00

Weatherbee, Edward A. $100.00

Weatherbee, Francis E. $100.00

Weatherbee, Horace W. $100.00

Weatherbee, James B. $100.00

Weatherbee, John $375.00

Webster, Florence H. $100.00

Webster, Kenneth & Florence $150.00

Welch, Jack $100.00

Wellington, Raymond C. $100.00

Weymouth, Theresa $100.00

Whalen, Daniel M. $100.00

Wheaton, Freese $100.00

Wheaton, Thomas D. $100.00

White, Artemus $100.00

White, Cecil $50.00

White, Claude $100.00

Whiting, Fred $100.00

Whitney, Daniel $150.00

Whitney, Edward J. $100.00

Whitney, Henry $100.00

Whitney, Van B. $200.00

Whitten, Albert I. & Helen $200.00

Whittier, Lewis $150.00

Wilson, Ella R. $100.00

Wilson, Hiram $100.00

Wilson, Rose & Carr, Clifford $75.00

Wilson, Woodrow & Marion $100.00

Windsor, Walter B. & Ruth A. $100.00

Wing, Earl $150.00

Woodward, Mildred B. $100.00

Worster, Myron $75.00

Wotton, Diane $300.00

Wotton, Diane $150.00

Wyman, Harold T. $100.00

Wyman, Lewis & Ruth $100.00

Yelland, Francis $100.00

Yelland, Francis & Edwin $100.00

York, Donald $100.00

Young, Leon $100.00

Total Paid to Date $104,460.00


22

2014 Real Estate Taxes

8 Katahdin Avenue Realty 1,108.97

Acorn Apartment Buildings Inc 1,722.13

Adams, Randy L 2,036.55

Ajor-Akol, Naomie 858.70

Albert, Lyman & Shari 1,598.02

Albert, Lyman E Jr & Shari L 1,694.45

Alyea, Gene H & Cheryl Kay 7.64

Andrews, Scott 103.32

Archer, Clifton C Jr & Cheryl 587.78

Arris, Robert E & Vines, Bruce 328.72

Arthurs, Larry G 1,694.45

Arthurs, Troy & Lynn 704.87

Arthurs, Troy L & Lynn 670.43

Avery, Roger A & Shirley 4,220.05

Ayer, Herbert 557.93

B & W Rentals LLC 993.02

Balvin, Kevin M Sr & Sarah E 413.28

Balvin, Kevin M Sr & Sarah E 2,413.10

Barker, Jonathan 782.85

Barkowsky, Elizabeth Ann 649.77

Barstow, Charles Sr & Eleanor 9.61

Bassett, Charles L Jr 337.51

Belenger, Bruce A. 43.62

Bird, J Steven 1,212.29

Bird, Lorin G 737.02

Birtz, Ruth E & Scott D 815.08

Birtz, Ruth E & Scott D 697.98

Birtz, Scott 727.83

Birtz, Scott 388.02

Birtz, Scott D & Ruth E 355.88

Birtz, Scott D & Ruth E 275.52

Birtz, Scott D & Ruth E 2,798.82

Bourgoin, Michael & Mary Jo 1,117.00

Boyington, Donna M 1,671.49

Boyington, Donna M 2,258.58

Boyington, Kirk J 1,600.31

Boyington, Kirk J 172.20

Boyington, Mark T & Verna 645.18

Boyington, Mark T 225.01

Boyington, Mark T 2,424.58

Bragdon, Cecil A 1,738.07

Bragdon, Donna 2,128.06

Braley, Kayla 2,080.18

Brasslett, Warren 121.69

Brasslett, Warren 2,651.88

Brasslette, Warren 68.88

Brown, Allen K & Pamela J 771.45

Brown, Bruce & Linda 1,967.67

Brown, Calvin L & Karla M 170.34

Bullen, Dennis Sr 948.25

Campbell, Douglas Jr 3,556.50

Capone ,Joseph E 385.73

Capone, Joseph 739.31

Carl's Auto Parts Inc 2,149.06

Carr, Claude & Debra 725.54

Carver David L & 493.60

Cen, Jian W 1,761.03

Champney, Thomas & Patricia 379.18

Chandler, Roland III 894.35

Chase, Stephen W 925.42

Chessie, Fearman & Karen 1,963.08

Chubbuck, Chad 630.60

Clendenning, Colby E & Donna 1,441.89

Clifford, Janice M 2,755.20

Clifford, Kenyon 525.78

Clifford, Kenyon 326.03

Clifford, Kenyon R 463.79

Cloukey, Justin J 702.48

Coffin, Donna M 406.46

Cole ,Michael 259.45

Cole Properties LLC 3,297.06

Cole Properties LLC 268.63



Cole, Michael 266.34

Cole, Michael 1,735.78

Cole, Micheal 1,136.52

Coons, Michael T 163.10

Cormier, Douglas L 1,852.87

Coulombe, Daniel 62.35

Cousins, Margaret E 505.69

Crocker, Bertran 590.07

Crocker, Gerald G 11.48

Crocker, Gerald G 1,276.58

Crocker, Gerald G & Marc A 177.01

Crocker, William G 1,604.90

Davis, Jennifer 270.93

Dawson, Allan 1,515.36

Delano, Freda 968.91

Delay, Derek J 3.91


23

Demarey, Jeffrey S 1,057.96

Dicker, Robert 611.88

Dicker, Robert & Rachel 324.88

Dill, Dale G Jr 225.01

Dill, Delmont 1,152.59

Dill, Duane E 1,857.46

Dill, Michael 739.31

Dimarco, Joan 1,128.36

Dineen, Gloria V 955.14

Dodge, Lydia L 957.43

Dorr, Danny R 1,969.97

Doucette, Kimberly S 307.66

Doughty, Chris 51.66

Downs, David A 867.89

Downs, Shirley G 392.62

Drake, Bernice C 401.80

Drinkwater ,Roland K 1,609.50

Drinkwater, Reginald C 625.66

Ducharme, Samuel 677.32

Duhaime, Richard 975.80

Dures, Kenneth 397.21

Dutton, Nancy 904.62

Eager, Kelly J 1,820.74

Edgecomb, Victor A 941.36

Edwards, George E 315.70

Elkins, Douglass W 1,168.66

Emery, David N 2,440.65

Emery, Stacy 71.86

England Dawna R 574.00

England, Zane 484.46

Epp, Harry C 2,465.90

Epp, Harry C 2,938.50

Epp, Harry C 218.12

Evans, Cory 55.10

Eyles, Beth Ann 1,394.82

Federal Home Loan Mortgage 128.58

Federal Home Loan Mortgage 1,136.52

Federal National Mortgage 1,991.90

Fish, Alison R 243.38

Fish, John A 252.56

Fiske, Zenda 1,398.26

Flower, Annie A Estate Of 2,371.77

Fm 611 Ltd 906.92

Folster, Joseph L 475.62

Forbey, Hope J 102.17

Fortin, John 332.92

Fournier, Brent 3.81

Foxworthy, Christopher D 2,033.11

French, Carla J 250.11

French, Susan Y 1,258.21

Furrow Sandra 95.53

Furrow, Addison 436.24

Furrow, Addison H Jr 52.81

Furrow, Addison Jr 2,804.79

Furrow, Addison Jr 254.86

Furrow, Addison Jr & Lane, Karen 229.60

Furrow, Christopher 164.30

Gagain, Linda 278.29

Gardner ,William T 63.14

Gardner, William T 16.07






Gardner, William T 1,766.77








Gary, Margaret 343.84

Gates, Alan B & Joan E 1,630.16

Gelfuso, Lee Ann & John N 2,582.92

Genest, Roger 1,492.40

Gerrish, Ernest 1,013.68

Gifford, Randy L 183.68

Gillmor, Charles 5.19

Gold Star Cleaners Inc 21.07

Golder, Lewis L Sr Trustee 82.65

Goodwin, Betty L 1,646.23

Goodwin, Edwin 472.98

Goodwin, Edwin C 870.18

Goodwin, Frederick S 296.18

Goodwin, Frederick S 1,067.64

Goodwin, Ruth G 115.49

Gordon, Michael J 299.55

Graham, Peter 278.09

Graham, Peter 195.16

Graham, Peter & Jennifer 1,655.42

Grant, Alan 299.55

Grant, Alan D 2,205.13

Greenfield, Matthew & Kristina 14.42

Griffin Enterprises 163.02


24



Grubb, Mark E 2.60

Gulesian, Charles 192.86

Gulesian, Charles A 720.94

Guthrie, David A Sr 900.03

Hafford, Leslie C 782.94

Hager, John L & Joan E 149.24

Haining, Patrick C 799.01

Hale Street Apartments LLC 5,952.39

Hale, Bina 4.59

Haley, Ronald S 688.80

Hall, Michael S 247.97

Hamilton, Robert & Marie 1,575.06

Hamm, Marie 668.14

Hamm, Marie 1,604.90

Hamm, Marie 1,598.02

Hammond, Wayne 252.56

Hanegan ,Sylvester 669.28

Harriman, Eric 782.94

Hartford, Cory 2,727.65

Hartford, Timothy W 188.89

Hartwell, Robert 385.73

Harville, Thomas 339.81

Harville, Thomas 195.16

Haskell Lumber Co Inc 373.63

Haskell Lumber Company 2,661.06

Haskell Lumber Company 1,685.26

Haskell Lumber Inc 6,679.06




Haskell, Joey B & Kellie 1,728.89

Haskell, Robert M 331.43

Hatt, Donald 344.40

Herrick, Dean F 1,589.98

Hill, Wade & Kathleen R 287.00

Hockett, Laura L & Batchelder,

Nancy

581.45

Hockridge, Mark R 2,235.37

Hohenstein, William J 247.97

Holmes, Dorothy 1,111.26

Holmes, Dorothy S 316.85

Horan, Richard Ii 892.95

House, Aaron And Jessica 311.11

House, Matthew A Jr 966.62

Howe, Gary 1,340.86

Howe, Loretta M 493.64

Hoxie, Bethe 780.17

Hurd, Gary 1,086.01

Hurd, Stewart W Estate Of 1,542.91

Hussey, Hugh A 2,112.32

Ireland, Barbara F 348.99

Ireland, David B 1,416.63

Ireland, Ernest O Jr & Gwendolyn 555.63

Ireland, Hermon H 828.86

Ireland, Ralph R 785.23

Ireland, Shawn O 2,139.87

Irish, Dennis E & Susan D 1,008.52

Irish, Patrick 488.95

Isenberg, Lori A 2,273.04

Jandreau, Annette 2,461.31

Jipson, Douglas W 161.87

Jipson, Helen M Estate Of 1,053.40

Jipson, Joannie M. 448.87

Johnson, Guy R & Debra A 134.31

Johnson, Jonathan M 399.50

Johnson, Robert S Jr 1,334.68

Johnson, Wade M 1,439.59

Johnston, Blaine H 2,298.30

Jones, Irene 1,173.26

Jones, Robert 505.86

Jordan, Norma 987.28

Jordan, Pauline G 888.55

Jordan, Pauline G Estate Of 245.67

Jordan, Trevor J 1,579.65

Jordan, Wade 860.08

Kanai, Virian 714.71

Kenny, Frank & Myrna 447.57

Kettle, William 63.14

King, Cyrus W & Elvera 637.14

King, Cyrus W & Elvera 121.69

Knight, Christopher J 2,351.10

Knight, Christopher J 289.30

Knight, Christopher J 1,563.58

Knights, Michael 464.94

Knights, Stacy C 242.64

Krapf, Suzanne H 789.82

Krusas, Keith A & Shannon E 188.27

Lagasse, Denise 952.84

Lake Mall Inc 436.24

Lakeville Shores 270.37

Lane, Karen 785.23

Langley, Gregory E & Sandra J 1,866.65

Langley, Jonathon 553.34

Larkin, Richard & Nancy 939.83

Laub, James M 546.13

Laursen, Steven Jon 964.32


25

Lavoie, Albert E 316.85

Law Offices Of Edwards &

Johnson PA

799.01

Lawhorne, Eileen 1,170.93

Leavitt, Martin G 183.68

Leavitt, Martin G 94.14

Leighton, David I 399.37

Leland ,Kevin S 720.94

Leland, Kevin S 1,010.24

Leonard Gerald V Jr 1.82

Leture, Richard 2,192.68

Libby, Brian K 1,069.94

Libby, Errol E & Jacqueline L 369.82

Libby, Jason A 2,640.40

Libby, Jason A 245.67

Libby, Patrick 843.55

Libby, Stephen E & Nancy D 928.73




Libby, Terrance & Jacqueline 1,960.78

Littlefield, Cedric 250.26

Littlefield, Mark A 1,269.69

Littlefield, Tiffany 291.07

Lmj Enterprises LLC 3,202.92

Long, Ronald 271.09

Loranger, Donald & H Julia 70.61

Loranger, Roger 218.02

Lowe, Everett G Jr 720.94

Lujan, Arthur 399.50

Macdonald, Cory J 51.43

Macdonald, Cory J 534.97

Macdonald, Dean 1,157.02

Macdonald, Richard 8,329.89

Maceachern, Daniel 1,885.02

Maceachern, Daniel 1,974.56

Maceachern, Daniel G 107.91

Macleod,Alicia 79.59

Magos, Steven 282.18

Maine Land Inc 357.03

Maine State Housing Authority 1,090.60

Mansur, Joseph P 1,223.77

Markie, Chad M 87.50

Martin, Anthony 450.02

Martin, Beth 451.16

Mayo, Vicki E 3.76

Mccafferty, Ryan & Shari 849.52

Mccarthy, Joyce 1,123.30

Mcewen, Terry 410.81

Mcfalls, Mary Lou 136.61

Mcfalls, Michael 606.14



Mcfalls, Michael W 1,556.69

Mcfalls, Michael W 1,733.48

Mcintyre, Robert C 856.41

Mcintyre, Robert C & Dawn 893.14

Mcintyre, Steven J & Susan 679.62

Mckeown, John P 14.62

Mclaughlin, Hattie B 459.97

Mclaughlin, Seth 105.35

Mcleod ,Albert & Sherry E 991.87

Mcmanus, Kim Marie 639.71

Mcpheters, Norman 183.68

Mcreavey, Edwin 477.57

Meeker, Andrea J 695.69

Michaud, Louis R 1,081.42

Michaud, Stephen 927.27

Millett, Cynthia 526.93

Millett, Shaughn I 707.17

Mize, Michael 362.77

Mondor, Beth Ann 684.21

Mondor, Beth-Ann 1,074.53

Moorefield, Chad & Tori 1,071.08

Moors, Jerry P 3.36

Morang, Deborah 226.15

Moreau, James W 881.66

Morgan, Maurice 840.34

Mullen, Richard W 600.40

Murchison, April 1.45

Mushero Jr., Thomas 383.43

Mushero, Thomas 509.71

Mushero, Thomas Jr 121.69

Needham, Jessica M 259.45

Nelson, Richard I 1,232.95

Neumayer, Peter J 136.61

Nichols, Frank 45.92

Nickerson, Janet L 771.45

Niles, Jeffrey F 3,416.17

Niles, Tammy M 636.72

Nolette, Roland 1.82

Nolette, Roland 2.89

Nolette, Roland R 3.02

O' Malley, Michael J 143.97

Ocana, Theodore 362.77



26


Olsen, Melvin W & Terry L 328.33

Osnoe, Barbara D 635.99

Ouellette, Leon 891.99

Ouellette, Stephen A & Diana 27.99

Page, Owen L & Veda M 904.35

Parlin, Daniel & Linda 376.54

Pelkey, Gavin 900.03

Pelkey, Philip D & Kathy J 1,850.58

Pelkey, Yancy 149.24

Pete, David P 35.24

Pete, Lloyd R & Josephine L 408.69

Peterson, Edwin Augustus Jr 157.46

Phillips, Durward A & Dolores 1,568.17

Picard, Marius 171.05

Pitrone, Angela 140.81

Pitrone, Angela M 1,756.44

Pomeroy, Ronald Personal Rep 645.18

Pond, Stuart A 838.04

Porter, Glen 190.57

Porter, Glen 266.34

Porter, Glen 275.52

Porter, Glen A 1,878.13

Porter, Glen A 268.63

Porter, Ronald W & Glennes 1,333.97

Powers, Eugene A & Elizabeth 454.61

Powers, Mary; Roderick 301.36

Reeves, Carl 323.74

Reilly, Timothy A 402.57

Ribeiro, Barbara Estate Of 789.82

Rice, James 378.84

Rich, Deborah M 919.49

Rich, Jr Kevin Lee 521.19

Rider, James M & Christine R 998.10

Riggott, Timothy S (Estate Of) 394.91

Rivard, Ashley S 363.91

Robinson, Doug & Elizabeth L 975.80

Robinson, Rebecca 1,689.86

Robinson, Stephen 486.75


Russell, Gifford R 514.30

Russell, Mark 516.60

Ryder, Ephraim III Trustee 505.12

Ryder, Ephraim III Trustee 2,808.01

Ryscot Properties Llc 1,453.37

Ryscott Properties 1,019.42

Sandbox Materials Inc 1,634.75

Savage, Ginny 2,256.97

Savage, William J 185.97

Schick, Jeffrey E 1,692.15

Schick, Jeffrey E 939.75

Schmidt, Douglas 1,446.48

Scott, Mary H 1,818.43

Severance, Phyllis O 360.47

Shappy, Wayne & Patti 342.91

Shappy, Wayne A 1,840.24

Sibley, Jerimiah 110.21

Sibley, Robert A 4,350.92

Sibley, Robert A 642.88





Sico, Albert & Burpee, Janice 168.75

Sico, Albert A Jr 280.11

Slowikowski, Francine 2,830.62

Smart, Gary R 3,014.65

Smart, Quentin Ii 1,898.79

Smith, Charles A & Judy M 617.62

Smith, Crystal 348.99

Smith, Crystal A 265.52

Smith, Ellsworth Estate Of 114.80

Smith, Galen L 114.80

Smith, Owen E 12.23

Smith, Rene 176.79

Smith, Royce A & Cindy D 137.70

Smith, Russell 99.75

Solomon, Gilbert 787.53

Solomon, Juanita R 631.40

Soucy, Daniel James Sr 114.80

Soucy, Kenneth Eugene 413.26

South Shore Enterprise Inc 702.58

Stanhope, Sharon E 298.48

Steele, Virginia 139.59

Stevens, Glen M & Jason 246.24

Stevens, Heather 57.40

Stewart, Bradley 2,380.95

Stewart, Carl W 793.41

Stinson, Milton 61.99

Stoddard, Judith Ann 581.53

Susen, Joshua B 902.80

Susen, Sarah J 2,087.06

Sutherland, James 1,033.20

Sutherland, John M & Loralei 1,373.01

Sutherland, Scott & Annmarie 231.90

Synakowski, Ellen W 1.58

Szegedy, Stephen R 397.21


27

Tait, Catherine 165.29

Theriault, Gary & Patricia 1,960.50

Theriault, Travis 142.00

Thibodeau, Melissa 2,336.95

Thibodeau, Richard P, Heirs Of 183.68

Thomas, Donald E Living Trust 1,231.80

Tripp, Lillian E 1,841.39

Trott, Dalton E 675.03

Trott, John A 61.99

Troulis, William 194.14

Troxell, Timothy 541.85

Turner ,Patrice 90.69

Turner, Elgin H 150.39

Turner, Elgin H & Patrice P 158.42

Turner, Elgin H & Patrice P 890.85

Turner, Patrice 95.28

Turner, Patrice P 125.13

Twenty-Five Main Inc 3,636.86

Vachon, Jonathan & Aaron 237.42

Vaillancourt, Randolph 3,095.01

Vanalstyne, John E Jr. 381.13

Vercoe, Jonathan 1,751.85

Vose ,Heidi L 1,040.09

Waitt, Robert 1,118.15

Walcott, Thomas D 397.21

Walker, David A 80.36

Walker, David A 1,451.07

Walker, David A & Marjorie A 397.21

Walker, David A & Marjorie A 447.72

Walker, David A & Marjorie A 1,712.82

Wallace, Bruce L 407.54

Wardwell, Donna L 726.93

Ware, Leigh 219.27

Ware, Leigh R & Peggy E 204.34

Ware, Leigh R & Peggy E 646.32

Washburn, Renee 218.12

Welden, Luther B & Kimberly 20.79

Welden, Luther B & Kimberly 74.69

Wescott, Jeffrey A 229.50

Weston, Brian 1,671.49

Whalen, Roberta S 2,139.87

White, Roger 142.35

White, Roger 773.75

White, Roseann J 786.38

Whitney, Darren A 548.74

Whitney, Steven 1,570.46

Whitney, Tanya 914.95

Whitney, Tom F & Jan M 2,082.47

Williams, Steven B 874.78

Williams, Vincent F 952.84

Wilson, Bobby G & Kathleen 332.92

Wilson, Leo & Verna 658.95

Wilson, Morgan 280.11

Wood, Holly M 1,850.58

Woodbury, Kevin E Jr 114.21

Worster, Linda J 966.62

Wotton, Lawrence E 1,891.90

Wotton, Lawrence E 2,261.56

Wotton, Robert W 881.66

Yost, Douglas C & Julie 129.72

Young Steven J 404.10

Young Wayne K & Ruth J 353.58

Zagorianakos, Julie Et Al 9.43



Zagorianakos, Steven & Julie 220.55

Zani, John 111.82

Total $472,919.40

The most important motive for work

in school and in life is finding pleasure

in work, satisfaction in its result

and the knowledge of the value

of the result to the greater community.


28

Taxes Receivable Personal Property FY14

Birtz, Scott 11.48

Clifford, Janice 697.98

Creative Blooms and More 11.48

Davis, Troy 11.48

Edwards, John S Esq 140.05

Globe Printing Inc 59.70

GE Goding & Son Inc 2,741.42

Gold Star Cleaners 8.44

Gulesian, Charles 34.44

Jandreau, Annette 199.75

Kay Chemical Company 64.29

Littlefield, Mark 57.40

Penobscot Concrete Products 160.72


Ruhl, Steve 55.10

Sochulak, Richard 30.99

Statewide Mobile Homes 16.07

Worster, Linda 43.62

Total 4,459.21


29

Finance Department By Melissa D. Quintela, Treasurer/General Assistance Administrator

At their August 2013 meeting the Town Council confirmed my appointment as Treasurer.

The next day I began the process to hire a Deputy Treasurer. Ruth Birtz and I conducted

interviews and the decision was made to hire Ann Morrison. Ann has learned quickly and is

always willing to tackle new tasks. She processes payroll and warrants on a weekly basis as well

as handling customer transactions at the counter.

The office began accepting debit/credit cards on November 1st. In the month of

November we had 30 transactions totaling $5,025.22. The customer using the card pays the

convenience fee of $1.00 or 2.5% of the transaction, whichever is higher. Some larger

communities put money in their budgets to cover this fee, but the Town of Lincoln does not. It is

up to the person using the card to pay this processing fee which the town does not keep. The

ladies at the front counter have reported that this service has been well received. Some

customers have chosen not to use this service due to the fee but like the idea that they have this

as an option.

Municipal Revenue Sharing is the third largest revenue

source for the Town of Lincoln. We have seen a decrease in these

funds in recent years. The chart to the right reflects the history of

what the Town has received. The amount anticipated for Fiscal

Year 2015 is $301,706

We received our annual renewal for our Workers

Compensation Fund. For 2014 the mod rate for the Town of

Lincoln is set at .78. Based on claims made under the workers

compensation insurance, an average experience modification rate is

set at 1.00. This year the Town’s experience mod is continuing to

stay below average! That means the Town’s claims continue to drop

lower than the average. We should continue to see a savings on our premiums

The Heating Assistance Donation Fund has assisted 193 people or 73 families,

spending a total of $20,896.40 this heating season. On average we have had 3 appointments per

day for the months of January and February. We had close to 100 calls about applying for

heating assistance this year. We did not start taking applications for this program until October

15th

, which marks the beginning of the winter heating season. This fund was established in 2006

and helps Lincoln Families that do not qualify for any other program. These families are making

just over the General Assistance guidelines but not enough to keep oil in their tanks. Families

are required to make an appointment with Penquis Cap for heating assistance since they can only

have help from our office once per heating season. With the layoffs at the Mill we expected to

see a greater need for these funds. As you can see from the chart on the next page, we had our

most demanding year yet. The town started with $12,566 in our Heating assistance account and

collected another $9,522 this year. Thank you to all who donated and the Lincoln News and

Bangor Daily News for the articles that they published.

Fiscal Year Amount

Received

FY 2007 $695,127.25

FY 2008 $824,957.42

FY 2009 $713,863.90

FY 2010 $548.608.53

FY 2011 $500,520.53

FY 2012 $567,491.77

FY 2013 $469,660.99

FY 2014 $330,906.40


30

Time is precious, Waste it wisely!

Heating Fuel Assistance Donation Fund

FISCAL

YEAR

FAMILIES

ASSISTED AMOUNT SPENT

2006 2 150.00

2007 2 176.03

2008 23 6,728.00

2009 31 7,740.77

2010 36 5,967.61

2011 31 6,163.60

2012 14 4,907.80

2013 25 7,216.60

2014 73 20,896.40


31

Assessing/Code Enforcement, Events and Passport Department By Ruth E. Birtz, Assessor / Department Supervisor

This completes the first year with one less person in the office. I am pleased to say that

Code Enforcement Officer/Events Coordinator Amanda Woodard, and I have managed to

complete all the responsibilities charged to us. It has been difficult at times and I am sure we

have made some errors and missed a few things, but we have done our best to keep the services

the residents expect in place. I would like to thank the residents who have called in with

concerns and questions about activities they have seen; you help us do a better job. Amanda and

I would like to thank the residents for the opportunity to be of service to them, and look forward

to another productive year with the Town of Lincoln. Below are some highlights of activities

throughout the year.

Assessing:

Taxes were committed on September 30, 2013 with a $22.96 mil rate. This

represented a 15.5% increase over last year. Reason for the increase was a

decrease in revenues and an increase in costs.

Taxpayer complaints increased with the substantial increase in the mil rate. This

kept the Assessing office busier than usual.

Lincoln Paper and Tissue requested an adjustment on their valuation due to the

explosion of the recovery boiler. They have requested a zero valuation. Per State

Law I am working with William Van Tuinen to come up with the new valuation

of the mill. This process is anticipated to take several months due to the

availability of Mr. Van Tuinen.

All treegrowth accounts have been entered into a data base to comply with new

notifications requirements under this program.

Lincoln received an additional $48,360.60 for a reimbursement on the Business

Equipment Tax Exemption program. Upon reviewing Lincoln’s total exemptions

with total valuation and total taxable equipment, the Department reversed their

previous statement of not allowing exempt property as part of the formula to

determine reimbursement. This reversal netted the town these additional

revenues. The Council voted to use them to offset FY2015 budget.

Department of revenue conducted an audit of the Business Equipment Tax

Exemption applications. Some recommendations were made to improve these

records, but overall the office was found in compliance.

I was appointed Vice President of the Maine Association of Assessing Officers in

January. As Vice President, I am responsible for printing our quarterly

newsletter.

Tax maps were sent to JW Sewall for updating.

Code Enforcement:

Permits issued for calendar year 2013 was 283, and as of June 2014 115 permits

have been issued. This is up slightly from the year before.

This year is the year of Chickens and Goats. The Planning Board amended the

definition to allow 6 hens, no roosters.


32

Work is being completed with Maine Municipal Association Risk Management to

help lower our insurance rates and eliminate potential Department of Labor fines

and penalties.

Code Enforcement training for shoreland zoning and building codes was

sponsored at Region III vocational school in April.

New this year was a safety training day to make sure all Town Employees receive

the required annual training.

Anticipated revenues from permitting were met in November of 2013.

At the recommendation of the Budget Committee, permit fees were reviewed and

increased in June.

Tenant complaints were up this winter. I believe they were due to the excessively

long winter and the lack of funds available for fuel assistance.

I am still working toward resolving two health complaints and two junkyard

complaints.

New business permits issued this year are Nicatou Stove Shop, Pammy’s Attic,

Crazy Dog, Heat Pumps Unlimited, Crockett Customs; Auction Blocks; Dunkin

Donuts, SW Collins, Children’s Boutique, and Packrats

New Commercial constructions this year McDonalds rebuild; Dunkin Donuts and

SW Collins.

Community Events

Homecoming went smoothly. We had no electrical issues due to the

plumbing/electrical upgrade at the square. It was nice not to have to keep resetting

the circuit breakers for the vendors. Many past police and firemen were honored

during the parade along with the Grand Marshall being the well respected former

police officer Harold Woodard. It was the Third year the Sean Chambers band

performed. As per usual the Fireworks show was splendid.

Haunted Hill was canceled due to the closing of Ballard Hill Community Center

due to health concerns. An outside Haunted trail at the Airport was considered,

but will have to wait until public access is constructed to the Airport. Amanda

assisted with the Halloween Party at the Library. This was so well received that

this activity will be expanded on for next year.

The Chamber held their parade of lights in conjunction with the Christmas Tree

lighting this year.

Breakfast with Santa continues to grow bigger every year. A total in donations

and ticket sales of $1,843.00 was collected with over 450 parents and children

attending.

More involvement with the Chamber of Commerce, Amanda is now on the Board

and attends all meetings. This has increased participation and volunteerism for

community events.

Economic Development Activities

The Town has hired an engineer to complete the permitting to construct a road for

public access to the Airport.


33

As directed by the Town Council I worked with David Ham, Facilities Manager

for RSU 67 to come up with a Request for Proposal for a Town Office. All prior

proposals renovating Ballard Hill Community Center and the Masonic Building

were to be included as possible options for a Town Office. The proposals were

sent out in September due in December. One proposal with two options was

received from the Masons. A second request was sent out in December due in

June. A second proposal was received on this due date. The Council has directed

proposals go out a third time for municipal offices only.

The monuments lilies were dug up and replaced with sod and shrubs. Sue Goding

and the Garden Club volunteered the design and work to accomplish this.

The LMJ Business assistance grant was closed and renovation completed. They

have received their air emissions license with the Department of Environmental

Protection.

The Housing Rehabilitation Grant was closed. In total over 30 families were

assisted with renovations that improved the overall cost and ability to heat their

homes.

Bangor Gas TIF was approved and construction of the gas line to Lincoln Paper

and Tissue is underway.

The Grant Committee is up and running again. The first order of business was

how to save the $22,000 grant for a generator at Ballard Hill. The grant was

amended for a generator at the Public Works Garage for a temporary emergency

shelter. This was approved by Homeland Security in June.

Work began on a center turning lane for West Broadway. Working with

consultant David Cole, the Department of Transportation has agreed to a cost

sharing of the project. This will go to referendum in November of 2014. Total

cost of the project is 1.8 million with DOT contributing $600,000, engineering

and construction of the project.

Due to the unusual amount of snow and rain this year. The Children’s Fishing

Pond needed some modification. This was completed and hopefully will be a

permanent fix.

Due to the excessive rain and snow emergency repair had to be completed on a

private dam on Big Narrows this spring. Several agencies are working together to

see what can be done to repair the dam and preserve this recreational area. If the

dam breaches it threatens not only the Big and Little Narrows, but Cold Stream

Pond as well.

I formulated the TIF budgets for Lincoln Paper and Tissue, Rollins Wind,

Lakeview Senior Housing, and the Waterfront development TIF for review by the

Council and Budget Committee.

Passporting

This is our second year issuing passports. A total of 253 passports were issued

this year, which is up over last year’s amount of 218.

Melissa Quintela has become certified as a passport agent to fill in when Amanda

and I are unable to complete an application.

A total of $6,325 in revenues was generated from offering this service.


34

Public Safety Report (Police/Fire) Dan Summers, Public Safety Director

First, I want to thank the Citizens of Lincoln, members

of the management team, and the professional men and women

of Lincoln Public Safety for welcoming my wife, Sandy, and

meto the Town of Lincoln. As I write this report, it has been

one year since I became your Public Safety Director. It has

been challenging as it has been rewarding. This would be the

first year the fire and police department would experience the

transition of going from respective chiefs to a public safety

director. Through the transition period the men and women of

these departments remained professional and performed their

jobs admirably. Lincoln Public Safety consists of police and

fire departments as well as an ambulance service. The

ambulance service has generated a little over $75,000 in

revenue since it began servicing the citizens of Lincoln and

surrounding towns. This was made possible by the partnership

formed between East Millinocket and Lincoln in 2013. The

graph to the right depicts calls for service for each month and the revenue brought in for

fiscal year 2014.

On the Police Department side of things, during the first few months of the fiscal

year, officers were busy with the investigations of numerous business burglaries that had

plagued the area. The officers along with local businesses, State and County law

enforcement officers, and citizens began an important partnership in developing an action

plan to work together. As a result, arrests were made of key players involved in the

crime spree. These defendants are serving time in prison, thanks to the dedication of all

four groups. Another program brought to the citizens of Lincoln was the development of

TipSoft through Partnership for a Healthy Northern Penobscot. This program allows

citizens to keep involved with their public safety departments by texting in crimes in

progress or other helpful pieces of information and still remain anonymous. Detective

Mark Fucile facilitated Lincoln’s 4th

annual bike rodeo for kids as well as developed

annual robbery response training for Lincoln’s area financial institutions. The police

department expanded the Reserve Police Officer Roster with the additions of Officers

Justin Carter and Josh McKechnie. Lincoln Public Safety in partnership with Spruce Run

hosted the O.D.A.R.A. (Ontario Domestic Assault Risk Assessment) mandatory training

for Maine Police Officers at Health Access Network earlier in the year. This training was

well attended by several agencies across the state.

Officer Brandi Alton and Detective Mark Fucile participated in the Torch Run for the

Special Olympics on June 6, 2014. This is a statewide event with the ceremony ending in

Bangor. The Torch Run has taken place for the past several years and involves

participants from many State, Local, and County law enforcement agencies.

Police Dept. Summary

Month # of Calls

FY2013 FY2014

Jul 453 365

Aug 405 418

Sept 374 334

Oct 368 453

Nov 313 334

Dec 326 292

Jan 367 265

Feb 329 278

Mar 315 385

Apr 376 355

May 422 374

Jun 300 400

Total 4,348 4,253


35

The new 2014 Ford Interceptor was officially on the road and put into full service

back in November. The cruiser and equipment were both designed for high visibility.

The cruiser came just in time for winter. This cruiser has proven to be better than the

sedans when responding to calls on the back roads or camp roads. On the Fire

Department side of things, firefighters have taken on additional duties during the fiscal

2014 year. As part of the agreement with the Town of East Millinocket and the Town of

Lincoln; the ambulance service is operated out of the Lincoln Public Safety Building.

Upon a call for service for the ambulance, a full-time Lincoln engineer operates the

primary rig. Anytime the rig responds, the Town of Lincoln receives seventy-five ($75)

in revenue. There is no cost to the Lincoln taxpayer for this service. As stated earlier the

Town of Lincoln received a little over $75,000 in revenue for FY 2014.

Earlier, during the fiscal year, the men and women of the Lincoln Fire

Department and Call Company as well as mutual aid partners demonstrated their

commitment and professionalism to the field in responding to the boiler explosion at the

Lincoln Pulp and Tissue Mill. The response was rapid and efficient. Firefighters in

partnership with mill personnel took control of the crisis and luckily, no one was hurt.

Engineer Cory Stratton is the Lincoln Fire Department’s Confined Space Coordinator

with Lincoln Paper and Tissue. Prior to the explosion, Engineer Stratton has coordinated

several confined space trainings and details at the mill. The partnership with the mill

continues on to this day. During the year Lincoln fire fighters developed curriculum for a

Citizen’s Fire Academy. The Auburn Fire Department was the first fire department to

implement this program in the State of Maine.

To my knowledge, Lincoln is only the second community to develop and host an

academy of this nature. The program was developed to assist the public in learning some

of what the fire fighters do and to strengthen the relationship between public service

workers and the citizenry we work for. The academy was a 10 week program, one day a

week for two (2) hours. The academy boasted seventeen (17) citizens who originally

signed up for the course in April and graduated fifteen (15) on June 12, 2014. The other

two (2) had other commitments come up and could not finish the course. The instructors

were top notch and some came from other agencies. Most of the instructors were our

very own.


36

The curriculum included the 911

System, Fire Service History, Fire Behavior,

Personnal Protective Equipment, Ladders,

Apparatus/Ambulance Orientation, Self-

Contained Breathing Apparatus, Search and

Rescue, Cardio Pulmonary

Resuscitation/First Aid/AED Certification,

Vehicle Extrication, Hazardous Materials

Responses, and Hose Evolutions. I want to

extend a huge thank you to all the

instructors that participated in the program;

They are Firefighters Tom Vachon

(Facilitator, Instructor), Kenny Goslin, Bob

Bean, Frank Hammond Jr., Dave

Slomienski, Donald Olsen, Rusty Burnham,

Chris Weed, Cory Stratton, Rick Smart,

Teana Smart, Rob Hendrick, Jake

Hammond, Royce Smith, and Penobscot

Regional Dispatch Supervisor Betty Stone.

These instructors are a credit to their chosen profession.

In May, Lincoln Public Safety, Lincoln Paper and Tissue Mill in partnership with

the medical team from the Penobscot Valley Hospital hosted a Mock Disaster Drill that

included Pan Am Railway personnel, Penobscot Emergency Management Agency, Maine

Emergency Management Agency, Orono HazMat Response Team and other mutual aid

departments. The mock disaster would take place at the end of Depot Street at the

entrance to the Lincoln Pulp and Tissue Mill. On the Public Safety side of the drill, there

were 72 people involved in the training provided by Pan Am personnel at the public

safety building in the morning. I have to say that with this many people involved in the

drill, to include the members of Penobscot Valley Hospital, the communication and

attitude of everyone was outstanding. The event was enjoyable and seemed to go by very

quick. I counted it a success.

You will notice that the number of calls for the fire department have decreased in

FY2014 compared to FY2013. The partnership with the ambulance service is the number

one reason for this as the engineers assist in the operation of the ambulance. Anytime the

primary ambulance rig receives a call to respond to an emergency, a full-time engineer is

charged with the responsibility to drive. As you can see by the EMS Chart above, the

engineer’s duties have expanded, which limits other activities, such as building

inspections, stove and chimney inspections, etc.

The Town of Lincoln can be proud of the men and women who are your public

safety team. We welcome the public to come visit us. If you need a question answered

or need to make a complaint feel free to pop on in.

Fire Department Summary

Types of Calls 2013 2014

Structure Fire 8 20

Fuel Leak 6 6

Vehicle Fire 7 3

Wild Land Fire 5 3

Carbon Monoxide 5 5

Chimney Fire 6 3

Wire down/Electrical 30 9

Motor Vehicle Accident 27 27

Ambulance Assist 48 34

Fire Alarm 38 24

Aid other Agency 38 13

Other 67 22

Service Calls 170 84

435 253


37

Public Works/Airport Departments

By David Lloyd, Director

This marks my 22nd

year of service to the Town of Lincoln Public Works

Department. I have served as Director of the public works since August 15, 2001. It is

with great pride that I submit to you the FY2014 public works annual report. The Lincoln

Public Works Department consists of seven dedicated, full time employees and one

Director. This Department is responsible for maintaining 69.75 miles of roadway in the

wintertime as well as seven municipal parking areas, five miles of sidewalk and four

miles of storm drain throughout the Town of Lincoln. Although it would be impossible to

report on every job that we completed as we receive over one hundred work request each

year from residents, I thought I would share some of our more notable projects.

Each year this department receives over one hundred calls for work request from

residents that are not scheduled into our annual work plan. Although some of these work

requests may only require a few hours to address, others’ request might require days of

work that was not scheduled.

This past winter consisted of about 25 snow/rain storms that this department

needed to manage. This past winter we had several events that the national

weather service classified as blizzards or severe winter storms each having

sustained winds and heavy snowfall which required additional overtime to

maintain a safe road system. This past winter required the PWD apply almost

6000 yards of salt/sand mix and over 1100 tons salt to keep the roads

passable. Many man hours were spent keeping the roads safe and passable

during this extremely long winter.

Worked to gravel ¾ of a mile of the Half-Township road. This section of road

was from the intersection of Curtis Farm to the access road to the wind

turbines. We were concerned if we didn’t place any gravel on this section last

year this section of road would be impassable next spring.

This year the Town of Lincoln hosted 2 fly-ins at the Lincoln Regional

Airport which brought pilots from as far away as Texas. Each event was for

aircraft pilots only as we are trying to showcase what the airport and the

Town of Lincoln has to offer.

This year the Town of Lincoln and the Maine Recreational Aviation

Foundation and the Cessna 185 club hosted two fly-ins at the airport which

brought pilots from as far away as Texas. We are currently trying to

showcase what this area has to offer as a pilot destination.

Our FY14 paving projects consisted of paving Penobscot Valley Ave (section

1) Edwards Street, Workman Terrace, Tibbett’s Drive, Depot Street,

Mountain View Drive (binder only) and Buckley Ave (binder only). These

paving projects totaled over $257,607.85.


38

This past year we have been entering our road inventory into the RSMS

program. This is software that was developed by the Maine Local Roads to

assist municipalities in budgeting for road repairs.

Rerouted the storm drain on Clark Street to allow the resident to build a

garage where the pipe used to be.

Truck# 4, the 2010 International, had to be taken to Bangor for cracked EGR

valve which was allowing engine coolant to leak into the exhaust system

which was causing the engine to go into de-rate mode reducing power.

The PWD crew assisted the Community Events Coordinator by cutting and

transporting the annual Christmas tree to the Veterans Memorial Square.

They also assisted in decorating the small trees and shrubs around the

monument. A total of about 20 man hours are logged each year in preparing

for the holiday season.

This past year we replaced 20 driveway culverts and seven cross culverts.

Purchased and installed the GARD system to monitor all radio traffic at the

Lincoln Regional Airport.

The crew at the PWD consists of the following employees, Tim Hardy, Jason

Corson, *Mike Downs, Reginald Ogden, *Glenn Thurlow, Peter Bates Paul

Fiske, Charles Briggs and Joey Stanley. These individuals are the ones

responsible for the great service that we provide to the residents of Lincoln. This past winter these guys spent many days, nights, weekends and holidays

providing winter snow removal and I am very pleased to be able to stand

beside these individuals and call them my coworkers. Good job guys.

With each year of

experience, we develop or

improve our management

systems for accountability and

efficiencies for better service

to the community. The key to

a good system is that it’s

documented and it’s simple. I

am very pleased with the

efforts and ideas that my

employees have shown in

every job that they have

performed this past year.

NOTE: * Indicates employees

no longer employed by this

department.


39

Transfer Station By Thomas Vachon, Transfer Station

Director

Our Purpose is to protect the

health, safety and general well-being of

the citizens of Lincoln, enhance and

maintain the quality of the environment,

conserve natural resources and to

prevent water and air pollution by

providing for a comprehensive, rational

and effective means of regulating the

disposal of solid waste in the Town of

Lincoln.

This past August Peter Stitham resigned as the Transfer Station Director and the

town appointed me to replace him. I am very pleased to be working for The Town of

Lincoln and serving its citizens. I am committed to doing the absolute best job that I can

managing the various responsibilities that come with my position. Preparing this report

has given me a chance to review the previous years’ worth of achievements and also

generated a need within myself to find ways to improve operations. With that being said,

please feel free to offer constructive criticism as to ways I can better organize the

information I deliver to you and any thoughts on ways we can help the community with

their solid waste and recycling program.

Revenue Report FY2013 FY2014 Trash Passes $792.00 $1,180.90

Tire Fees $2,641.00 $2,60100

Demo Permits $14,066.00 $9,220.00

Recycling Materials $23,127.69 $34,957.82

PERC Reimbursement $115,999.87 $81,964.68

The following is a list of items brought to

the facility to be recycled.

Item Amount Item Amount

Newspaper 61.63 Tons Cardboard 92.92 Tons

Mixed Paper 16.56 Tons Plastic 2.51 Tons

TVs & monitors 27,355 Lbs Computers 3189 Lbs

Vehicle Batteries 2.25 Tons Mercury Lamps 1752 Feet

Light Iron 169.78 Tons Oil 975 Gallons

Shingles 129.65 tons Sheetrock 59.63 Tons


40

FY2014 Trash disposal costs

Don’t forget to get your 2015 Trash Pass in December!

Month

Tons Fee

Per Ton

Cost

July 13 308.38 $ 74.75 $ 23,051.40

August 13 304.73 $ 74.75 $ 22,778.56

September 13 304.20 $ 74.75 $ 22,738.95

October 13 291.98 $ 74.75 $ 21,825.50

November 13 270.66 $ 74.75 $ 20,231.83

December 13 275.03 $ 74.75 $ 20,558.49

January 14 217.77 $ 76.00 $ 16,550.52

February 14 223.81 $ 76.00 $ 17,009.56

March 14 221.71 $ 76.00 $ 16,849.96

April 14 308.24 $ 77.00 $ 23,734.48

May 14 306.53 $ 77.00 $ 23,602.81

June 14 320.03 $ 77.00 $ 24,642.31

Totals 3,353.07 N/A $ 253,574.37


41

Cemetery, Parks and Recreation By Ronald Weatherbee, Director

Another fiscal year has come and gone in the Parks, Recreation, and Cemeteries World.

FY14 saw some exciting changes along with success from the long-standing programs offered by

the Recreation Department. One major change that occurred during FY14 was Ballard Hill

closing its doors to the public due to safety concerns and code violations. Longtime employee

Teddy Martin and Secretary, Melanie Rhodes assisted me again this year. Thank you!

ACTIVITIES: The summer of FY 2014 was a very busy one for the recreation programs and staff. Over

the course of the summer there were 387 people that participated in the various activities offered

by the Recreation Department. The most popular of these programs were Swimming Lessons,

USA Track and Field, T-Ball, and Farm League. During Homecoming Week 40 young men

came from all over Penobscot County to compete in the Annual 3-on-3 Tournament at the Prince

Thomas Park Basketball Court, and over 150 children participated in the always popular Beach

Day. Beach Day includes a balloon toss contest, sand castle making contest, and our famous

Messy Obstacle Course. Kayaking was a new program introduced this summer and was made

possible with a generous grant from the Herb and Ellie Bailey Trust Fund. This program was met

with success and many positive comments from participants of all ages.

The Fall Season piggy-backed off a successful Summer Season and saw a high number of

participants in each of the programs. 201 children and adults participated in K-4 Soccer, 5-6

Soccer, K-2 Flag Football, 2-4 Football, 5-6 Football, Boot Camp, and a new adult exercise

class. All of the K-2 soccer participants received shirts that were donated by Tim Horton’s. The

Gardening Club met during the fall to discuss flower gardens and to plan a Community Garden

for the upcoming spring that will be located at the site of the Future Recreation Center.

Forty boys and girls in grades 4-8 had an opportunity to participate in the Eastern Maine

Basketball League during the winter. They traveled to several different area towns to play, and

also hosted teams from several other towns. The program continues to receive positive comments

from parents, players, coaches, and officials. Programs offered this winter were wrestling,

cheerleading, Eastern Maine Basketball League, 5/6 Basketball, 3/4 Basketball, K-2 Basketball,

Precision Dribbling, and Bootcamp Round 2. In all, 278 people took part in these activities.

The 12th

Annual Lincoln Basketball Tournament went off without a hitch and was again

the major fundraiser for the future Recreation Center. In one weekend during early March, the

tournament drew many people from 10 towns to area businesses and raised over $2600! This

would not be possible without the help of countless volunteers.

Chris Caldwell, administrator of the Eastern Maine Basketball League in which we

participate, spearheaded an effort to garner donations from other towns that participated in the

EMBBL to help workers involved in the LP&T layoffs. Their donations were greatly appreciated

by those affected by the layoffs. Their donations totaled approximately $1000!

This spring Steph Dubay and Val Locke volunteered to begin a new program of

instruction of basketball and indoor soccer for youngsters in grades K-4. It was a huge hit with


42

well over 50 boys and girls kicking soccer balls and shooting hoops. A 30 minute walking lunch

was introduced with 15 people walking during their lunch breaks 3 days per week, including

walks at Slike’s nature trails. Many community members and businesses took part in Reach the

Beach, an awareness campaign spearheaded by students at Mattanawcook Junior High. The goal

of this campaign was to make Prince Thomas Park completely smoke free and utilized by people

of all ages. The Walking School Bus program took place on Wednesdays in May. One

Wednesday saw 70 children and their parents walking to school together! The Community

Garden has also been well received and every lot in the garden is being utilized.

CEMETERIES & PARKS: Planning began for a walking trail that will connect the Recreation Center Lot,

Mattanawcook Academy, and Ella P. Burr. Planning for the walking trail during the summer

months turned into grant writing and grant applications in the fall months. The grant applications

were a success; the walking trail project received a $17,100 grant from the Herb & Ellie Bailey

Trust along with a federal grant for $34,995. The work on the trail will begin in June with hopes

of the trail being complete in October. This project has been a joint effort with the Recreation

Department, the Active Community Environment Team, SPRINT for Life, and RSU 67. A

walking/nature trail accessed on Mackenzie Avenue or White Point Estate Road was also

generously opened to the public by Dick and Katie Slike. The trail offers about 5 miles of

beautiful walking, jogging, running, cross-country skiing and snowshoeing.

The cemeteries in Lincoln saw some marked improvements during FY2014. New siding

and shingles were put on the tomb and Stevens’ Cemetery Restoration set, cleaned, repaired, and

straightened all of the stones in the Phinney Farm Road Cemetery and the Half-Township

Cemetery.

The monuments on Main Street received a facelift through the many volunteer hours of

hard work and diligence of Sue Goding, Dottie Osgood, Mary Keegan, Glenn Bettencourt,

Brenda Goodwin, and Cullen Stuart. King Brothers, Inc. donated the loam and stone that was

used for this project.


43

Lincoln Memorial Library By Linda Morrill, Director

The Lincoln Memorial Library was built in 1924,

ninety years ago. We continue to provide services to the

community in keeping with the strong history the library has

had in the community over the years. Our library provides

services for everyone in the community. Our community has

access to thousands of books including magazines, books on

CD, DVD’s, reference material and so much more. We

provide assistance with basic computer skills, resumes, cover letters, job searching online and

books to help anyone with their job search. Our six public access computers provide all with

access to the internet and information. All of our programs are planned to promote literacy in a

creative, fun environment. Newcomers to Lincoln often seek out assistance at the library to

better understand what their new community has to offer. We reach out to everyone in the

community. We continue to reach out to our families-they find a comforting welcoming space

and a wealth of resources to help them learn, grow, and play together. Studies show that a strong

library can help with economic development and the library staff and I continue to improve our

services to the community each year, adapting to the ever changing needs a community faces.

Our circulation numbers showcase that Lincoln is truly a community of readers. For several

years the reports have been that e-books will cause the demise of libraries is simply not true in

our community, our patrons embrace both the hard copy and the downloadable copy. People like

the physical book as well as the convenience of e-readers. Our Interlibrary loan service

continues to grow as we are able to borrow books from Bangor Public Library, libraries in Maine

and throughout the United States. We are able to have two days of delivery service free thanks

to grants received by the Bangor Public Library and the Maine State Library.

Years ago one of my professors in Library Science stated that a library is like a garden,

that one must tend to their garden to ensure the plants can grow without being choked by weeds

and a good librarian must tend to the public library making sure the collections are kept up to

date, in good condition and offer what the community needs. As your town librarian, I want

everyone to know that we do offer a wide range of titles in our fiction and nonfiction collections,

with new books arriving the first and third week of the month. Our adult collection consists of

Fiction, Non-Fiction, Westerns, Romance, Mystery, Fantasy, Science Fiction, Large Print,

Special Law, Maine fiction and non-fiction and our Christian Fiction section. Our children’s

area has the latest picture books, easy reader books, youth fiction and non-fiction as well as a

growing teen area with the most popular titles. Please accept my personal invitation to discover

what your library can do for you.

During FY 2014 we provided the following services to better serve the community:

Downloadable E-Books (paid for by the Friends of the Lincoln Memorial Library)

Expanded databases courtesy of the Maine State library including Marvel the Maine State

Library’s Virtual Library

Interlibrary van delivery service increased (at no charge to us) from one day to two days

Fiscal Year Items Circulated

2013/2014 93,727

2012/2013 90,138

2011/2012 69,232

2010/2011 68,568

2009/2010 55,828

2008/2009 43,701

2007/2008 39,654


44

Access to free Wi-Fi for our community and visitors

Promoted our Interlibrary loan service to encourage patron use

Accepted over 400 DVD donations for adults, teens and children

Accepted over 415 donated book titles for our collection and stored over 700 books in the

book shed for the annual Homecoming book sale in July

Purchased 1,564 titles for our collection for adults, teens and children

John Ford and Mark Nickerson, Maine authors, presented a book talk in May

Scott Cram, Bob Cram, Bob Cram, Jr. and Jeff Cram shared their family’s writing

journey and introduced the attendees to their written works in May.

Offer over sixty eight magazine titles for our community (Three are paid for by the

library’s budget the remaining sixty five are through patron donation.)

Our writer’s group Pen & Paper continues to meet at the library once a month, hosting an

annual literary event held in September.

Book discussion groups were held once a month throughout the year

Summer reading programs for adults, teens and children

Partnered with Silent Sidekicks providing reading with Morgan (a very special service

dog) and Danielle Ireland for children in our community. Silent Sidekicks expanded the

program to include a teen program “Paws and Effects”.

Fiscal Year 2013/14 Program Statistics

Adult Programs # Program Information

Computer Training 85 Using a computer/device

Fireside Chat Book Group 34 Book group

Pen and Paper Writers Group 119 Group of individuals working together on the writing process

Summer Reading Program 244 July & August 2013 and June 2014

John Ford and Mark Nickerson Book talk

23 Maine authors discussing and telling their stories

Scott, Bob, Bob Jr. and Jeff Cram Book Talk

19 Discussion about their books and the writing process

Children’s Programs # Program Information

Baby Tales & Hopping with Katie

22 Literacy program for babies up to 18 months

2013 Summer Reading Program for toddlers, children and teens

182 July to August 2013

2014 Summer Reading Program for toddlers, children and teens

63 June 2014

2014 Kickoff Party 150-200 children

Summer Reading Program start


45

Recycle Club 10 New program about recycling

Afterschool Library Fun 170 School age stories and crafts

Lego Club 264 Popular Afterschool Wednesday program

Silent Sidekicks 67 Reading with Morgan

Toddler Tales 350 Thursday morning story time

Homeschool Friday’s 338 Program for homeschool families

Movie Friday’s 194 Family Friendly Movie Day

Paws and Effects Teen Program

33 Teen program introducing teen’s to service dog training

Halloween Party for town 200+ Town Halloween party

Polar Express Holiday Program

56 Special reading of Polar Express and a visit from Santa

Chinese New Year 50 Local Chinese restaurants provided food, chopsticks for this annual celebration

Get a Clue Science Trunk 24 Special trunk program for children

Book Blitz one month reading program

1014 books

read by children

Reading contest

Happy Birthday Dr. Seuss 25 Birthday celebration

Bedtime Math 15 Program all about math fun

Bugs and Butterflies Science trunk

22 Fun science learning about bugs and butterflies

Tote Bag Visits 10 visits Books and programs to local day care centers and nursery schools

Other library statistics FY 2014

Category 2013/14

Interlibrary Loans Borrowed 1642

Interlibrary Loans Sent 75

New Patrons Residents 252

New Patrons Non-Resident 77

Fees Collected $2,352.30

Donations Received $843.14

Memorial Gifts Received $550.00


46

APPENDIX A

TOWN OF LINCOLN

FINANCIAL STATEMENT

TOWN OF LINCOLN, MAINE

INDEPENDENT AUDITORS’ REPORT AND

FINANCIAL STATEMENTS

JUNE 30, 2014

TABLE OF CONTENTS

Statement Page

Independent Auditors’ Report

3-4

Management’s Discussion and Analysis

5-7

Basic Financial Statements

Government-wide Financial Statements:

Statement of Net Position 1 8

Statement of Activities

2

9

Fund Financial Statements:

Balance Sheet – Governmental Funds

3

10

Statement of Revenues, Expenditures and Changes in

Fund Balance – Governmental Funds

4

11-12

Notes to Financial Statements

13-22

Required Supplemental Information

Schedule

Budgetary Comparison Schedule – General Fund

A

23

Other Supplemental Information

Combining Balance Sheet – All Other Non-Major Funds

B

24

Combining Statement of Revenues, Expenditures and

Changes in Fund Balance – All Other Non-Major Funds

C

25


Fund Balance – Capital Projects Fund

D

26-27


Fund Balance – Permanent Funds

E

28

Schedule of Property Valuation, Assessments and

Appropriations – General Fund

F

29

Schedule of Taxes Receivable

G

30

Maine Maine Maine Maine Municipal Audit Services, PAMunicipal Audit Services, PAMunicipal Audit Services, PAMunicipal Audit Services, PA

Mindy J. Cyr, CPA

233 South Levant Road, Levant, Maine 04456 Phone: (207) 884-6408 Email: [email protected]

Independent Auditors’ Report

To the Town Council

Town of Lincoln

Lincoln, Maine

We have audited the accompanying financial statements of the governmental activities and the aggregate

remaining fund information of Town of Lincoln, Maine, as of and for the year ended June 30, 2014, and the related

notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the

table of contents.

MANAGEMENT’S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS

Management is responsible for the preparation and fair presentation of these financial statements in accordance

with accounting principles generally accepted in the United States of America; this includes the design,

implementation and maintenance of internal control relevant to preparation and fair presentation of financial

statements that are free from material misstatement, whether due to fraud or error.

AUDITOR’S RESPONSIBILITY

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit

in accordance with auditing standards generally accepted in the United States of America. Those standards require

that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are

free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the

financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the

risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk

assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the

financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the

purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no

such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the

reasonableness of significant accounting estimates made by management, as well as evaluating the overall

presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit

opinions.

OPINIONS

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective

financial position of the governmental activities and the aggregate remaining fund information of the Town of

Lincoln, Maine, as of June 30, 2014, and the respective changes in financial position in accordance with accounting

principles generally accepted in the United States of America.

3

OTHER MATTERS

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s

discussion and analysis on pages 5-7 be presented to supplement the basic financial statements. Such information,

although not a part of the basic financial statements, is required by the Governmental Accounting Standards

Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an

appropriate operational, economic, or historical context. We have applied certain limited procedures to the

required supplementary information in accordance with auditing standards generally accepted in the United States

of America, which consisted of inquiries of management about the methods of preparing the information and

comparing the information for consistency with management’s responses to our inquiries, the basic financial

statements, and other knowledge we obtained during our audit of the basic financial statements. We do not

express an opinion or provide any assurance on the information because the limited procedures do not provide us

with sufficient evidence to express an opinion or provide any assurance.

The budgetary comparison information on page 23 is required by accounting principles generally accepted in the

United States of America. This information, although not a part of the basic financial statements, is required by the

Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for

placing the basic financial statements in an appropriate operational, economic, or historical context. The budgetary

comparison schedule has been subjected to the auditing procedures applied in the audit of the basic financial

statements.

Other Information

The other supplemental information section is the responsibility of management and the schedules were derived

from and relate directly to the underlying accounting and other records used to prepare the basic financial

statements. Such information has been subjected to the auditing procedures applied in the audit to the basic

financial statements. In our opinion, the other supplemental information is fairly stated, in all material respects, in

relation to the basic financial statements as a whole.

Levant, Maine

September 29, 2014

4

Town of L incoln Management’s Discussion and Analysis

Fiscal Year ending June 30, 2014 www.lincolnmaine.org

Management of the Town of Lincoln offers this management’s discussion and analysis report which will provide information that should be used in conjunction with the outside audit report for fiscal year ending June 30, 2014.

OVERVIEW OF THE TOWN OF LINCOLN, MAINE

The Town of Lincoln is a community located in Penobscot County in the State of Maine with a year round population of 5,085 and total area covering 76 square miles (or 2.1 townships). The Town of Lincoln has over 64 miles of road, 67 miles of shoreline, 19 miles of river frontage with 4,377 acres of water and over 22,000 acres of woodland. The Town of Lincoln is also the service area hub for a number of smaller communities that in total have a population influx of 25,000 (including Lincoln’s population). The area communities that use Lincoln as a service hub include the following towns and townships: Winn, Mattawamkeag, Enfield, Springfield, Lee, Chester, Burlington, Webster Plantation, Lowell, Sebois Plantation, Prentiss Plantation, Mattamiscontis Plantation, Lakeville Plantation, Maxfield, Kingman, Grand Falls, Wytopitlock, Carroll Plantation, Woodville, Drew Plantation, Edinburg, Howland, Saponac & Medway The Town of Lincoln is home to Penobscot Valley Hospital (http://www.pvhme.org/), a critical access hospital that services the same area as noted above. The school district is Regional School District #67 (http://www.rsu67.org) which includes the Towns of Lincoln, Chester and Mattawamkeag. Lincoln has two quasi-municipal organizations that service the water and sewer districts - Lincoln Water District (http://www.lincolnwaterdistrict.org) and Lincoln Sanitary District (http://www.katahdingateway.com/lincoln/). The Town of Lincoln is governed by a seven member Town Council with a Town Council/Town Manager form of government. The Town Charter and Municipal Code govern the town along with applicable State law. The Town of Lincoln was organized in 1829. The Town of Lincoln’s primary purpose is to serve the Lincoln residents as defined by State law. The Town’s mission statement is: “To create a sense of value for our citizens in the services they receive.” Please visit our website to see some of our most recent projects and programs http://www.lincolnmaine.org. Financial Highlights:

• Net assets exceed liabilities by over $11.9 million. Of the total net assets that equal over $13.1 million, over $4.9 million is attributable to capital assets.

• The liability for compensated employee benefit accruals decreased over last year. The total amount of the liability is $91,599.76.



Overview of the Financial Statements: The discussion and analysis report is intended to serve as an introduction to the full audit report. The audit report consists of three components: government-wide financial statements; fund financial statements, and the notes to the financial statements. This report is intended to explain some of these financial statements in a concise and non-financial terminology. Government-wide Financial Statements: The government-wide financial statements present the Town’s financial position as of a certain date using some common financial reporting tools and using the modified accrual basis of accounting. The governmental activities that are reported include: general government, public safety, utilities, public works, health, welfare and leisure services, and cemetery, parks and recreation activities. Fund Financial Statements: A fund is a group of related accounts that have been grouped together to maintain control over activities that are segregated for specific purposes and objectives. These funds include: reserve accounts, capital project accounts, and trust fund accounts. Reserve Accounts include funds set aside for specific projects or fundraising activities that have a greater duration than one fiscal year. Examples of these funds include: police, fire, and public works equipment reserve accounts. Capital Project Accounts include funds set aside for specific capital project accounts that have a greater duration than one fiscal year. Examples of these funds include: municipal building, public safety building, and public works garage. Trust Fund Accounts include funds set aside by a specific trust fund document or by state law. Examples of these funds include: cemetery perpetual care, Lincoln Recreational Center Trust Fund, Cobb Trust and MacGregor Funds. Notes to the Financial Statements: The notes provide the reader with additional information about the Town that will help the reader understand the financial data provided by our outside audit firm and our financial statements. Government Wide Financial Analysis: Assets: By far the largest portion of the Town’s assets is the long term fixed assets that include all our capital assets, including land, buildings, vehicles, and machinery and equipment.



For fiscal year ending June 30, 2014, the Town added the following items to our long term capital fixed asset list:

• 2014 Ford Explorer Police Cruiser,

The Town-wide Fixed Asset Inventory list is used for our own inventory control, insurance premiums, and GASB 34 compliance. Liabilities: There were two changes during the fiscal year ending June 30, 2014 in our long term debt:

• Retired debt on 2011 Wheel Loader • Retired debt on 2007 Allianz Street Sweeper

Cash Flow: The Town sends out tax bills twice per year and the majority of taxpayers pay on or near the penalty dates of November 15 and May 15 each fiscal year. There are 85 taxpayers paying on 110 tax accounts in the tax club. The tax club allows for a better cash flow for the town because those payments are spread out over the full 12 months of the fiscal year. The tax club is also a benefit to the taxpayers because the payments are smaller and can be paid monthly rather than twice per year. We currently have 5 employees who have weekly payroll deductions for their tax accounts that are not part of the tax club.

The audit report indicates that the Town has an increase to our unassigned fund balance this year to a current balance of $2,335,031.41. This unassigned balance does not include the assigned reserves for the three TIF (tax increment financing) districts for a total of $884,418.07.

Economic Factors and Next Year ’s Budget and Tax Rate Projections: Management requested that all departments cut their FY15 budgets down 15% below that of FY14. Town management is looking at cut backs at the state level for revenue sharing and an increase in the cost of fuel, heating oil and utilities. The town’s portion of the budget will show a cut of 13.55% in an effort to keep the mil rate as low as possible.

Statement 1

ASSETS:

Current assets:

Cash and cash equivalents 3,305,963.80$

Investments 4,225,745.46

Due from other governments 57,770.04

Accounts receivable 1,850.00

Taxes receivable 482,361.38

Tax liens receivable 122,071.81

Total current assets 8,195,762.49$

Non-current assets:

Capital assets, net of accumulated depreciation 2,859,149.47

Non-depreciable capital assets 2,128,313.14

Total non-current assets 4,987,462.61

TOTAL ASSETS 13,183,225.10$

LIABILITIES:

Current liabilities:

Accounts payable 91,884.85$

Due to other governments 32,856.70

Current portion of long-term debt 121,428.17

Total current liabilities 246,169.72$

Non-current liabilities:

Non-current portion of long-term debt:

Bonds payable 848,712.68

Accrued compensated absences 91,599.76

Total non-current liabilities 940,312.44

TOTAL LIABILITIES 1,186,482.16

DEFERRED INFLOWS OF RESOURCES:

Prepaid property taxes 13,106.65

TOTAL DEFERRED INFLOWS OF RESOURCES 13,106.65

NET POSITION:

Invested in capital assets, net of related debt 4,017,321.76

Restricted 4,395,262.98

Unrestricted 3,571,051.55

TOTAL NET POSITION 11,983,636.29

TOTAL LIABILITIES AND NET POSITION 13,183,225.10$

The accompanying notes are an integral part of this statement.

8

Total

Governmental

Activities

Town of Lincoln, Maine

Statement of Net Position

June 30, 2014

Statement 2

Operating

Charges for Grants and Governmental

Expenses Services Contributions Activities Total

Governmental activities:

Clerk 132,675.20$ 35,999.73$ -$ (96,675.47)$ (96,675.47)$

Town manager 59,703.87 - - (59,703.87) (59,703.87)

Finance 194,065.82 - - (194,065.82) (194,065.82)

Assessing 2,170.83 - - (2,170.83) (2,170.83)

Code enforcement 25,994.97 - - (25,994.97) (25,994.97)

TIF financing plan 1,768,521.68 - - (1,768,521.68) (1,768,521.68)

Police department 318,554.84 8,976.30 - (309,578.54) (309,578.54)

Fire department 358,686.38 85,847.90 - (272,838.48) (272,838.48)

Public safety building 3,927.76 - - (3,927.76) (3,927.76)

Utilities municipal services 342,203.22 - - (342,203.22) (342,203.22)

Public works 627,127.06 - 72,820.00 (554,307.06) (554,307.06)

General assistance 20,004.86 - - (20,004.86) (20,004.86)

Transfer station 424,103.39 - - (424,103.39) (424,103.39)

Landfill 942.50 - - (942.50) (942.50)

County tax 396,382.35 - - (396,382.35) (396,382.35)

Education 3,736,329.00 - - (3,736,329.00) (3,736,329.00)

Interest expense 21,029.84 - - (21,029.84) (21,029.84)

Cemetery, parks and recreation 198,027.23 - 983.07 (197,044.16) (197,044.16)

Library 126,988.21 - - (126,988.21) (126,988.21)

Personnel 588,476.41 - - (588,476.41) (588,476.41)

Airport 2,516.08 - - (2,516.08) (2,516.08)

Other expenses 388,871.35 - 28,009.50 (360,861.85) (360,861.85)

Depreciation 328,644.75 - - (328,644.75) (328,644.75)

Total governmental activities 10,065,947.60 130,823.93 101,812.57 (9,833,311.10) (9,833,311.10)

Total primary government 10,065,947.60 130,823.93 101,812.57 (9,833,311.10) (9,833,311.10)

General revenues:

Property taxes, levied for general purposes 8,665,315.04

Excise taxes 837,023.87

Interest and lien fees 40,700.71

Transfer station revenues 120,704.40

Grants and contributions not restricted to specific programs:

State revenue sharing 330,906.40

Tree growth 73,445.38

Homestead exemption 204,132.00

BETE reimbursement 195,573.00

Other 5,837.00

Unrestricted investment earnings 79,730.78

Administrative revenues 46,886.01

Gain (loss) on investments 368,466.74

Miscellaneous revenues 597,176.12

Total general revenues and transfers 11,565,897.45

CHANGE IN NET POSITION 1,732,586.35

NET POSITION - BEGINNING 10,251,049.94

NET POSITION - ENDING 11,983,636.29$

The accompanying notes are an integral part of this statement. 9

Primary Government

Program Revenues

Net (Expense) Revenue and Changes

in Net Position


Statement of Activities

For the Year Ended June 30, 2014

Statement 3

Other Total

General Governmental Governmental

Fund Funds Funds

ASSETS:

Cash and cash equivalents 3,100,747.23$ 205,216.57$ 3,305,963.80$

Investments - 4,225,745.46 4,225,745.46

Due from other governments 56,605.65 1,164.39 57,770.04

Accounts receivable 1,850.00 - 1,850.00

Interfund receivables 1,164.39 28,027.70 29,192.09

Taxes receivable 482,361.38 - 482,361.38

Tax liens receivable 122,071.81 - 122,071.81

TOTAL ASSETS 3,764,800.46$ 4,460,154.12$ 8,224,954.58$

LIABILITIES AND FUND BALANCES:

Liabilities:

Prepaid property taxes 13,106.65$ -$ 13,106.65$

Due to other governments 32,856.70 - 32,856.70

Accounts payable 91,884.85 - 91,884.85

Interfund payables 28,027.70 1,164.39 29,192.09

Deferred property taxes 379,245.60 - 379,245.60

Total liabilities 545,121.50 1,164.39 546,285.89

Fund balances:

Restricted 884,682.89 3,510,580.09 4,395,262.98

Assigned - 948,374.30 948,374.30

Unassigned 2,334,996.07 35.34 2,335,031.41

Total fund balances 3,219,678.96 4,458,989.73 7,678,668.69

TOTAL LIABILITIES AND FUND BALANCES 3,764,800.46$ 4,460,154.12$

Amounts reported for governmental activities in the Statement of Net Position (Stmt. 1) are different because:

Depreciable and non-depreciable capital assets as reported in Statement 1 4,987,462.61

Long-term liabilities as reported on Statement 1 (1,061,740.61)

Deferred property taxes not reported on Statement 1 379,245.60

NET POSITION OF GOVERNMENTAL ACTIVITIES 11,983,636.29$


10


Balance Sheet

Governmental Funds

June 30, 2014

Statement 4

Other Total

General Governmental Governmental

Fund Funds Funds

REVENUES:

Property taxes 8,408,648.93$ -$ 8,408,648.93$

Excise taxes 837,023.87 - 837,023.87

Intergovernmental revenue 911,706.35 - 911,706.35

Charges for services 130,823.93 - 130,823.93

Administrative revenues 46,886.01 - 46,886.01

Investment income 7,982.97 71,747.81 79,730.78

Interest and lien fees 40,700.71 - 40,700.71

Transfer station 120,704.40 - 120,704.40

Other revenue 80,150.39 517,025.73 597,176.12

Total revenues 10,584,627.56 588,773.54 11,173,401.10

EXPENDITURES:

Clerk 132,675.20 - 132,675.20

Town manager 59,703.87 - 59,703.87

Finance 194,332.85 - 194,332.85

Assessing 2,170.83 - 2,170.83

Code enforcement 25,994.97 - 25,994.97

TIF financing plan 1,768,521.68 - 1,768,521.68

Police department 346,114.84 - 346,114.84

Fire department 358,686.38 - 358,686.38

Public safety building 3,927.76 - 3,927.76

Utilities municipal services 342,203.22 - 342,203.22

Public works 878,196.06 - 878,196.06

General assistance 20,004.86 - 20,004.86

Transfer station 424,103.39 - 424,103.39

Landfill 942.50 - 942.50

County tax 396,382.35 - 396,382.35

Education 3,736,329.00 - 3,736,329.00

Debt service 178,472.53 - 178,472.53

Cemetery, parks and recreation 198,027.23 - 198,027.23

Library 126,988.21 - 126,988.21

Personnel 588,476.41 - 588,476.41

Airport 2,516.08 - 2,516.08

Special projects & bank fees - 388,871.35 388,871.35

Total expenditures 9,784,770.22 388,871.35 10,173,641.57

Excess (deficiency) of revenues over expenditures 799,857.34 199,902.19 999,759.53

OTHER FINANCING SOURCES (USES)

Gain (loss) on investments - 368,466.74 368,466.74

Transfers in - 215,854.50 215,854.50

Transfers out (215,854.50) - (215,854.50)

Total other financing sources (uses) (215,854.50) 584,321.24 368,466.74

Net change in fund balances 584,002.84 784,223.43 1,368,226.27

FUND BALANCES - BEGINNING 2,635,676.12 3,674,766.30 6,310,442.42

FUND BALANCES - ENDING 3,219,678.96$ 4,458,989.73$ 7,678,668.69$


(Continued)

11


Statement of Revenues, Expenditures, and Changes in Fund Balance

All Governmental Funds


Statement 4

(Continued)

Net change in fund balances - total governmental funds (Statement 4) 1,368,226.27$

Amounts reported for governmental activities in the Statement of Activities (Stmt. 2) are

different due to the following items:

Depreciation expense recorded on Statement of Activities, yet not

required to be recorded as expenditures on Governmental Funds Report (328,644.75)

Capital outlays expensed on the Governmental Funds Report (Stmt. 4), yet not considered an

expense for the purposes of Statement of Activities (Stmt. 2) 278,629.00

Revenues in the Statement of Activities (Stmt 2) that do not provide current financial resources

are not reported as revenues in the funds. More specifically, this amount represents the change

in deferred property taxes and other deferred revenue. 256,666.11

Repayment of bond principal is an expenditure in the governmental funds, but the repayment

reduces long-term liabilities in the Statement of Net Position. More specifically, this represents

the net amount of principal reduction in debt service made during the fiscal year. 157,442.69

Change in long-term accrued compensated absences as reported on the Statement of Net Position 267.03

Changes in net position of governmental activities (see Stmt. 2) 1,732,586.35$


12


Reconciliation of the Statement of Revenues, Expenditures,

and Changes in Fund Balances of Governmental Funds

to the Statement of Activities



NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED JUNE 30, 2014

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Reporting Entity

The Town of Lincoln, Maine (the Town) was incorporated in 1829. The Town operates under

a town council – town manager form of government and is incorporated under the laws of

the State of Maine.

The accounting policies of the Town of Lincoln, Maine conform to U.S. generally accepted

accounting principles (GAAP) as applicable to government units. The Governmental

Accounting Standards Board (GASB) is the accepted standard-setting body for establishing

governmental accounting and financial reporting principles.

GASB Statement No. 34, Basic Financial Statements – and Management’s Discussion and

Analysis – For State and Local Governments, and its amendments, established new financial

reporting requirements for governments and caused the Town to restructure much of the

information presented in the past. The more significant of the government’s accounting

policies are described below.

In evaluating how to define the Town for financial purposes, management has considered all

potential component units. The decision to include a potential component unit in the

reporting entity is made by applying the criteria set forth in GASB Statement No. 14 The

Financial Reporting Entity as amended by GASB Statement No. 39. The basic, but not the

only, criterion for including a potential component unit within the reporting entity is the

governing body’s ability to exercise oversight responsibility. Based on the criteria, it was

determined that no other entities should be included in the Town’s financial statements.

B. Basis of Presentation

The Town’s basic financial statements include both government-wide (reporting the Town as

a whole) and fund financial statements (reporting the Town’s major funds). Both the

government-wide and fund financial statements categorize primary activities as either

governmental or business-type.

Government-Wide Financial Statements

The Government-wide financial statements consist of a Statement of Net Position and a

Statement of Activities and reports information on all of the non-fiduciary activities of the

Town as a whole.

The Statement of Net Position reports all financial and capital resources of the Town and

reports the difference between assets and liabilities, as “net position” not fund balance or

equity. The Statement of Activities shows the degree to which the direct expenses of a given

function or segment are offset by program revenue and reflects the “net (expense) revenue”

of the Town’s individual functions before applying general revenues. The Town has elected

not to allocate indirect costs among programs. Program revenues include 1) charges to

customers for services and 2) grants and contributions that are restricted to meeting

operational or capital requirements of a particular function. Taxes and other items not

properly included among program revenues are reported as general revenues.

13




1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Fund Financial Statements

Separate financial statements are provided for governmental funds, proprietary funds, and

fiduciary funds, even though the latter are excluded from the Government-wide financial

statements. The focus of governmental and proprietary fund financial statements is on

major funds. Major individual governmental funds and major individual proprietary funds

are reported as separate columns in the fund financial statements, with non-major funds

being aggregated and displayed in a single column. The General Fund is always a major fund.

Because of the basis of accounting and reporting differences, summary reconciliations to the

Government-wide financial statements are presented at the end of each applicable fund

financial statement.

C. Measurement Focus and Basis of Accounting

Governmental Fund Types

General Fund – The general fund is the general operating fund of the Town. It is used to

account for all financial resources except those required to be accounted for in another

fund.

Capital projects fund – This fund is used to account for financial resources to be used for the

acquisition or construction of major capital facilities. Capital outlays financed from the

issuance of debt are accounted for in the capital projects fund.

Permanent Fund – This fund is used to account for financial resources that are legally

restricted to the extent that only earnings, not principal, may be used for purposes that

support the governmental programs. A permanent fund would be used, for example, to

account for the perpetual care endowment of a municipal cemetery.

Basis of accounting refers to when revenues and expenditures are recognized in the

accounts and reported in the financial statements. Basis of accounting is a conceptual

description of the timing of the accounting measurements made.

The Government-wide financial statements use the economic resources measurement focus

and the modified accrual basis of accounting in accordance with GASB #34. Revenues are

recorded when earned, and expenses are recorded when a liability is incurred, regardless of

the timing of related cash flows. Property taxes are recognized as revenues in the year which

they are levied. Grants and similar items are recognized as revenue as soon as all eligibility

requirements imposed by the grantor have been met.

As a general rule, the effect of interfund activity has been eliminated from the Government-

wide financial statements.

14





Governmental Fund financial statements are reported using the current financial resources

measurement focus and the modified accrual basis of accounting. Under the modified

accrual basis concept, revenues are recognized when they become measurable (estimable as

to the net amount to be collected) and available as current assets. Revenues are considered

to be available when they are collected within the current period or soon enough thereafter

to pay liabilities of the current period. Expenditures generally are recorded when a liability is

incurred, as under accrual accounting.

When both restricted and unrestricted resources are available, it is the government’s policy

to use restricted resources first, and then unrestricted resources as they are needed.

D. Budgets and Budgetary Accounting

Formal budgetary accounting is employed as a management control for the general fund

only. Annual operating budgets are adopted each fiscal year by the registered voters of the

Town at their annual Town meeting. Budgets are established in accordance with generally

accepted accounting principles. Budgetary control is exercised at the department level. All

unencumbered budget appropriations lapse at the end of the year unless specifically

required by law.

E. Assets, Liabilities, Fund Equity, Revenue, Expenditures and Expenses

Cash and Cash Equivalents

Cash and cash equivalents include currency on hand, demand deposits with financial

institutions, and other accounts with an original maturity of three months or less when

purchased. Investments are recorded at fair value.

Interfund Receivables and Payables

Short-term advances between funds are accounted for in the appropriate interfund

receivable and payable accounts.

Capital Assets and Depreciation

Capital assets, which include property, plant, equipment and infrastructure assets (roads,

bridges, sidewalks and similar items), are reported in the applicable governmental or

business-type activities columns in the government-wide financial statements. The Town

defines capital assets as assets with an initial, individual cost of more than $1,000 and an

estimated useful life in excess of one year. Such assets are recorded at historical costs or

estimated historical costs if purchased or constructed. Donated capital assets are recorded

at estimated fair market value at the date of donation. The costs of normal maintenance

and repairs that do not add to the value of the asset or materially extend asset lives are not

capitalized.

15





Major outlays for capital assets and improvements are capitalized as projects are

constructed. Property, plant, and equipment are depreciated using the straight-line method

over the following estimated useful lives:

Assets Years

Buildings and Improvements 30

Infrastructure 15

Vehicles, Machinery and Equipment 5-100

Net Position and Fund Balances

In the Government-wide financial statements, the difference between the Town’s total

assets and total liabilities represents net position. Net position displays three components –

invested in capital assets, net of related debt; restricted (distinguished between major

categories of restrictions); and unrestricted. Unrestricted net position represents the net

assets available for future operations.

In the Fund financial statements, governmental funds report reservations of fund balances

for amounts that are not available for appropriation or are legally restricted by outside

parties for use for a specific purpose. These designations are categorized as follows:

Restricted – Funds that are restricted for use by an external party, constitutional

provision, or enabling legislation.

Assigned – Funds intended to be used for specific purposes set by the Town Council.

Unassigned – Funds available for any purpose.

Deferred Revenue

Deferred revenue arises when potential revenue does not meet both the “measurable” and

“available” criteria for recognition in the current period. Deferred revenue arises when

resources are received by the Town before it has legal claim to them. In subsequent periods,

when both revenue recognition criteria are met, or when the Town has a legal claim to the

resources, the liability for deferred revenue is removed from the balance sheet and revenue

is recognized.

16





Property Taxes

Property taxes for the current year were committed on September 30, 2013, on the

assessed value listed as of April 1, 2013, for all real and personal property located in the

Town. Payment of taxes was due November 16, 2013 and May 16, 2014, with interest at 7%

on all tax bills unpaid as of the due date.

The Town is permitted by the laws of the State of Maine to levy taxes up to 105% of its net

budgeted expenditures for the related fiscal period. The amount raised in excess of 100% is

referred to as overlay and amounted to $117,278.66 for the year ended June 30, 2014.

Tax liens are placed on real property within twelve months following the tax commitment

date if taxes are delinquent. The Town has the authority to foreclose on property eighteen

months after the filing of the lien if tax liens and associated costs remain unpaid.

Compensated Absences

Vacation, sick, and comp pay benefits are awarded to full-time permanent employees of the

Town. Benefits can be carried forward if not used by the end of the year. The amount of

accrued compensated absences for the year ended June 30, 2014 was $91,599.76.

Risk Management

The Town pays insurance premiums to certain agencies to cover risks that may occur in

normal operations. The Town purchases employee fidelity bond coverage. There have been

no significant reductions in insurance coverage from the prior year. No settlements of claims

have exceeded insurance coverage in the current year.

The Town is a member of the Maine Municipal Association – Worker Compensation Trust

Fund (“Fund”). The Fund was created to formulate, develop and administer a program of

modified self-funding for the Fund’s membership, obtain lower costs for worker

compensation coverage and develop a comprehensive loss control program. The Town pays

an annual premium to the Fund for its workers compensation coverage. The Town’s

agreement with the Fund provides that the Fund will be self-sustaining through member

premiums and will provide, through commercial companies reinsurance contracts, individual

stop loss coverage for member Towns’ claims in excess of $400,000, with an excess limit of

$2,000,000.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting

principles requires management to make estimate and assumptions that affect the amounts

reported in the financial statements and accompanying notes. Estimates are used to

determine deferred property taxes. Actual results could differ from those estimates.

17




2. DEPOSITS AND INVESTMENTS

Deposits

Custodial credit risk for deposits is the risk that, in the event of a bank failure, the Town’s

deposits may not be returned or the Town will not be able to recover collateral securities in

the possession of a third party. At June 30, 2014, the carrying amount of the Town’s cash

deposits with financial institutions was $3,305,963.80. The Town’s deposits are covered up

to $250,000 by Federal Deposit Insurance Corporation (FDIC) insurance per bank, with

additional insurance for funds at Machias Savings Bank up to $2,000,000.00. Accordingly,

the Town was not exposed to custodial credit risk at June 30, 2014.

Investments

The Town’s investment policies, which follow state statues, authorize the Town to invest in

obligations of the U.S. Treasury, agencies and instrumentalities of other states and Canada,

provided such securities are rated within the three highest grades by an approved rating

service of the State of Maine, corporate stocks and bonds within statutory limits, financial

institutions, mutual funds, and repurchase agreements. These investment policies apply to

all Town funds. At June 30, 2014, the Town had the following investments:

Market Value

Capital project fund

Bangor Savings Bank Trust & Investment Services $ 920,346.60

$ 920,346.60

Trust Funds

Bangor Savings Bank Trust & Investment Services $ 625,539.35

Cash & money balances –UBS 172,114.97

Equities – UBS 1,820,619.15

Fixed income – UBS 865,065.36

$ 3,483,338.83

The investments with Bangor Savings Bank are covered by FDIC insurance up to $250,000

each, the remainder would be considered at risk for possible loss of principal invested. The

investments with UBS are United States Treasury Money Market funds, United States

Agency Bonds, and common stock shares and are not covered by FDIC insurance. These

non-deposit investments are subject to investment risk including the possible loss of

principal invested.

18



FOR THE YEAR ENDED JUNE 30, 2014 3. CAPITAL ASSETS

Governmental activities: Balance

7/1/13

Additions

Deletions

Balance

6/30/14

Capital assets not being depreciated:

Land & improvements $ 2,128,313.14 $ - $ - $ 2,128,313.14

Capital assets being depreciated:

Buildings & improvements 1,369,996.23 - - 1,369,996.23

Equipment 1,751,495.53 - - 1,751,495.53

Vehicles 1,931,756.57 27,560.00 - 1,959,316.57

Infrastructure 1,804,862.12 251,069.00 - 2,055,931.12

Total capital assets

8,986,423.59

278,629.00

-

9,265,052.59

Less accumulated depreciation

Buildings & improvements (362,065.90) (41,336.33) - (403,402.23)

Equipment (1,025,065.18) (101,718.95) - (1,126,784.13)

Vehicles (1,220,250.52) (104,215.31) - (1,324,465.84)

Infrastructure (1,341,563.63) (81,374.15) - (1,422,937.78)

Total accumulated depreciation

(3,948,945.23)

(328,644.74)

-

(4,277,589.98)

Governmental activities capital assets,

net

$ 5,037,478.36

$ (50,015.74)

$ -

$ 4,987,462.61

Depreciation expense can be allocated to departments as follows:

Administration $ 16,244.77

Fire department 34,313.91

Police department 12,850.58

Transfer station 23,862.26

Recreation 7,460.90

Public works 233,912.33

$ 328,644.74

4. DEFINED BENEFIT PENSION PLAN

Plan Description

The Town has contributed to the Maine Public Employees Retirement System (Maine PERS).

The Town’s payroll for the year ended June 30, 2014, for employees covered by this plan

was $ 484,084.41

Full-time Town employees are eligible to participate in the MainePERS. Benefits vest after

five years of service. Town employees who retire at or after age 60 with 1 year of credited

service are entitled to an annual retirement benefit, payable monthly for life, in an amount

equal to 2% of the average of their highest three-year earnings.

19




4. DEFINED BENEFIT PENSION PLAN (Continued)

Funding Status and Progress

Information concerning the pension benefit obligation for employees is available from the

Maine State Public Employees Retirement System.

Trend Information

Trend information gives an indication of the progress made in accumulating sufficient assets

to pay benefits when due. Trend information is not currently available from the Maine State

Public Employees Retirement System.

Contribution Requirements

Participating Town employees are required to contribute 6.5% of their annual salary to the

Plan and public safety employees are required to contribute 8% of their annual salary to the

plan. The Town has paid the required contributions, which represent a percentage of the

covered payroll as determined by the Plan’s actuaries on an annual basis. The following

summarizes the required contributions and percentages for the current year and the prior

year.

Year ended

6/30/14 6/30/13

Employer

Amount $ - $ -

Percentage 0.0% 0.0%

Employee

Amount $ 35,924.77 $ 33,983.79

5. DEFERRED COMPENSATION PLAN

The Town offers full-time employees a deferred compensation plan created in accordance

with Internal Revenue Code Section 457. The plan permits salary deferral to future years.

The deferred compensation is not available until termination, retirement, death or an

unforeseeable emergency.

The Town has amended its plan in accordance with Internal Revenue Section 457(g);

therefore, the Town no longer owns the deferred amounts and they have been removed

from the Town’s financial statements.

20




6. LONG-TERM DEBT

A summary of general long-term debt is as follows:

Description Balance

07/01/2013

Issued (Retired) Balance

06/30/2014

Long term leases:

Gorham Savings Bank, 5%

due 2014 Xerox copier

$ 11,683.65

$ -

$ (613.16)

$ 11,070.49

Gorham Savings Bank, 4.149%

due 2014 PWD dozer

25,528.31

-

(12,504.72)

13,023.59

Gorham Savings Bank, 4.6%

due 2018 Fire truck

101,917.30

-

(18,592.45)

83,324.85

TD Finance due 1/2016, 2.91% 71,068.58 - (23,013.34) 48,055.24

Promissory notes

Machias Savings Bank, 1.39%,

dated 4/12/12, due 4/12/15

18,770.36

-

(18,770.36)

-

Savings Bank of ME, 1/21/11, due

1/21/14 1.5%

21,282.00

-

(21,282.00)

-

Maine Muni Bond Bank, 15 yr

date due 1/1 & 5/1, 3.52%

877,333.34

-

(62,666.66)

814,666.68

Total

$1,127,583.54

$ -

$ (175,226.99)

$ 970,140.85

The annual future principal payment requirement for all debt outstanding as of June 30,

2014, is as follows:

General

Year ending Long-term

June 30 Debt

2015 $ 121,428.17

2016 110,092.64

2017 86,764.64

2018 87,855.36

2019 62,666.66

2020-2024 313,333.30

2025-2027 188,000.08

Total $ 970,140.85

21




7. INTERFUND BALANCES

Individual inter-fund receivable and payable balances at June 30, 2014, were as follows:

Inter-fund Inter-fund

Receivable Payable

General fund $ 1,164.39 $ 28,027.70

Capital projects fund 28,027.70 -

Special revenues fund - 1,164.39

Total $ 29,192.09 $ 29,192.09

8. ECONOMIC DEPENDENCY

For the year ended June 30, 2014, approximately 12.70% of the Town of Lincoln’s tax

commitment was assessed to Lincoln Paper and Tissue.

9. CONTINGENCIES

The Town participates in various intergovernmental grant programs, which may be subject

to future compliance audits by the grantors or their representatives. Accordingly, the

Town’s compliance with applicable grant requirements may be established at some future

date. The amount if any, of any liabilities arising from the disallowance of expenditures or

ineligibility of grant revenues cannot be determined at this time.

10. PERC JOINT VENTURE

The Town owns a minority interest in a joint venture managed by the Municipal Review

Committee, Inc. (MRC). The assets of the joint venture include cash and future interests

relating to the PERC plant in Orrington, Maine. The value of the Town’s interest in the joint

venture as of June 30, 2014, cannot be determined.

11. PENDING LITIGATION

According to Town management, there are no matters that would result in adverse losses,

claims, or assessments against the Town through the date of the audit report.

12. SUBSEQUENT EVENTS

Management has made an evaluation of subsequent events to and including the audit

report date, which was the date the financial statements were available to be issued, and

determined that any subsequent events that would require recognition or disclosure have

been considered in the preparation of the financial statements.

22

Schedule A

Variance with

Final Budget-

Original Final Actual Amounts Positive (negative)

REVENUES:

Property taxes 8,684,244.56$ 8,684,244.56$ 8,408,648.93$ (275,595.63)$

Excise taxes 596,600.00 596,600.00 837,023.87 240,423.87

Intergovernmental revenue 851,737.06 851,737.06 911,706.35 59,969.29

Charges for services 124,490.00 124,490.00 130,823.93 6,333.93

Administrative revenues 30,250.00 30,250.00 46,886.01 16,636.01

Investment income 8,000.00 8,000.00 7,982.97 (17.03)

Interest and lien fees 22,000.00 22,000.00 40,700.71 18,700.71

Transfer station 114,200.00 114,200.00 120,704.40 6,504.40

Other revenues 60,205.00 60,205.00 80,150.39 19,945.39

Total revenues 10,491,726.62 10,491,726.62 10,584,627.56 92,900.94

EXPENDITURES:

Clerk 133,215.00 133,215.00 132,675.20 539.80

Town manager 64,625.00 64,625.00 59,703.87 4,921.13

Finance 211,583.00 211,583.00 194,332.85 17,250.15

Assessing 2,684.00 2,684.00 2,170.83 513.17

Code enforcement 43,101.00 43,101.00 25,994.97 17,106.03

TIF financing plan 2,083,471.58 2,083,471.58 1,768,521.68 314,949.90

Police department 412,711.00 412,711.00 346,114.84 66,596.16

Fire department 365,434.00 365,434.00 358,686.38 6,747.62

Public safety building 7,145.00 7,145.00 3,927.76 3,217.24

Utilities municipal services 324,209.00 342,209.00 342,203.22 5.78

Public works 879,601.00 910,912.00 878,196.06 32,715.94

General assistance 20,255.00 20,255.00 20,004.86 250.14

Transfer station 503,381.00 503,381.00 424,103.39 79,277.61

Landfill 2,500.00 2,500.00 942.50 1,557.50

County tax 396,382.35 396,382.35 396,382.35 -

Education 3,736,329.03 3,736,329.03 3,736,329.00 0.03

Debt service 190,213.00 190,213.00 178,472.53 11,740.47

Cemetery, parks and recreation 208,327.00 208,327.00 198,027.23 10,299.77

Library 142,013.00 142,013.00 126,988.21 15,024.79

Personnel 646,873.00 646,873.00 588,476.41 58,396.59

Airport 7,056.00 7,056.00 2,516.08 4,539.92

Total expenditures 10,381,108.96 10,430,419.96 9,784,770.22 645,649.74

Excess (deficiency) of revenues over (under) expenditures 110,617.66 61,306.66 799,857.34 (552,748.80)

OTHER FINANCING SOURCES (USES)

Transfers in 108,000.00 108,000.00 - 108,000.00

Transfers (out) (101,340.00) (101,340.00) (215,854.50) 114,514.50

Total other financing sources 6,660.00 6,660.00 (215,854.50) 222,514.50

Net changes in fund balances 117,277.66 67,966.66 584,002.84 (330,234.30)

FUND BALANCES - BEGINNING 2,635,676.12

FUND BALANCES - ENDING 3,219,678.96$

23


General Fund

Budgetary Comparison Schedule


Budgeted Amounts

Schedule B

Total Non-Major

Capital Project Special Revenue Permanent Governmental

Funds Funds Funds Funds

ASSETS:

Cash and cash equivalents 35.34$ 27,241.26$ 177,939.97$ 205,216.57$

Investments 920,346.60 - 3,305,398.86 4,225,745.46

Interfund receivable 28,027.70 - - 28,027.70

Due from other governments - 1,164.39 - 1,164.39

TOTAL ASSETS 948,409.64$ 28,405.65$ 3,483,338.83$ 4,460,154.12$

LIABILITIES AND FUND BALANCE:

Liabilities:

Interfund payables -$ 1,164.39$ -$ 1,164.39$

Total liabilities - 1,164.39 - 1,164.39

Fund Balance:

Restricted - 27,241.26 3,483,338.83 3,510,580.09

Assigned 948,374.30 - - 948,374.30

Unassigned 35.34 - - 35.34

Total fund balance 948,409.64 27,241.26 3,483,338.83 4,458,989.73

TOTAL LIABILITIES AND FUND BALANCES 948,409.64$ 28,405.65$ 3,483,338.83$ 4,460,154.12$

24

June 30, 2014


Combining Balance Sheet - All Other Non-Major Governmental Funds

Schedule C

Total Non-Major

Capital Projects Special Revenue Permanent Governmental

Fund Fund Funds Funds

REVENUES:

Interest income 15,011.48$ 45.56$ 56,690.77$ 71,747.81$

Other income 192,696.42 322,242.74 2,086.57 517,025.73

Unrealized gain (loss) on investments 933.84 - 367,532.90 368,466.74

Total revenues 208,641.74 322,288.30 426,310.24 957,240.28

EXPENDITURES:

Special projects 59,174.34 322,242.74 954.82 382,371.90

Bank fees 3,344.00 - 3,155.45 6,499.45

Total expenditures 62,518.34 322,242.74 4,110.27 388,871.35

EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 146,123.40 45.56 422,199.97 568,368.93

OTHER FINANCING SOURCES (USES) OF FUNDS:

Transfers in 215,854.50 - - 215,854.50

Transfers (out) - - - -

Total other financing sources (uses) 215,854.50 - - 215,854.50

EXCESS (DEFICIENCY) OF REVENUES AND OTHER

FINANCING SOURCES OVER (UNDER)

EXPENDITURES AND OTHER FINANCING USES 361,977.90 45.56 422,199.97 784,223.43

FUND BALANCE - BEGINNING OF YEAR 586,431.74 27,195.70 3,061,138.86 3,674,766.30

FUND BALANCE - END OF YEAR 948,409.64$ 27,241.26$ 3,483,338.83$ 4,458,989.73$

25


Combining Statement of Revenues, Expenditures, and Changes in Fund Balance

All Other Non-Major Governmental Funds


Schedule D

Excess of

Other Excess of revenues and other

Income revenues Total other sources over (under)

Investment and Total Management Other Total over (under) Operating Operating Capital financing expenditures and Interfund

Income Donations Revenues Fees Expenses Expenditures expenditures transfers in transfers (out) Gain (Loss) sources (uses) other uses Transfers Beginning Ending

RESERVES

#1102 State drug forfeiture 1.07$ 255.00$ 256.07$ 0.21$ -$ 0.21$ 255.86$ -$ -$ 0.31$ 0.31$ 256.17$ -$ (88.66)$ 167.51$

#1104 MCJA training 88.92 - 88.92 19.77 - 19.77 69.15 19,194.00 - 5.38 19,199.38 19,268.53 - 3,874.44 23,142.97

#1105 Police drug forfeiture 424.58 - 424.58 94.49 3,579.36 3,673.85 (3,249.27) - - 23.19 23.19 (3,226.08) - 20,161.18 16,935.10

#1106 Emergency management equipment 10.33 - 10.33 2.30 - 2.30 8.03 - - 0.56 0.56 8.59 - 450.08 458.67

#1107 Police equipment fund 419.00 1,021.54 1,440.54 92.88 - 92.88 1,347.66 14,000.00 - 27.79 14,027.79 15,375.45 - 18,092.87 33,468.32

#1108 Fire equipment fund 1,608.15 - 1,608.15 357.36 1,680.00 2,037.36 (429.21) 20,000.00 - 104.55 20,104.55 19,675.34 - 70,562.77 90,238.11

#1109 Public works fund 2,416.97 2,751.00 5,167.97 537.58 - 537.58 4,630.39 - - 154.39 154.39 4,784.78 - 102,610.37 107,395.15

#1110 Cemetery equipment 289.60 4,900.00 5,189.60 64.96 527.90 592.86 4,596.74 11,000.00 - 17.65 11,017.65 15,614.39 - 8,102.93 23,717.32

#1111 Road construction 983.86 15,237.00 16,220.86 220.64 - 220.64 16,000.22 50,992.00 - 57.09 51,049.09 67,049.31 - 28,020.07 95,069.38

#1113 Town clerk equipment 292.21 1,600.00 1,892.21 66.32 - 66.32 1,825.89 651.00 - 23.03 674.03 2,499.92 - 11,399.43 13,899.35

#1115 Assessing GIS maps 150.14 - 150.14 33.36 - 33.36 116.78 - - 9.43 9.43 126.21 - 6,539.91 6,666.12

#1119 Economic development - - - - - - - - - (0.10) (0.10) (0.10) - 0.10 (0.00)

#1120 Administration equipment 612.01 100.00 712.01 136.03 - 136.03 575.98 - - 40.05 40.05 616.03 - 26,660.85 27,276.88

#1125 Street light maintenance 20.54 - 20.54 4.57 - 4.57 15.97 - - 1.07 1.07 17.04 - 894.83 911.87

#1126 Library inventory/books 128.00 1,208.89 1,336.89 28.43 3,679.90 3,708.33 (2,371.44) 4,893.00 - 8.76 4,901.76 2,530.32 - 5,104.05 7,634.37

#1136 Homecoming 217.74 - 217.74 48.40 - 48.40 169.34 - - 7.31 7.31 176.65 - 9,485.19 9,661.84

#1140 M. Flanders - development 120.02 - 120.02 26.69 - 26.69 93.33 - - 7.07 7.07 100.40 - 5,228.63 5,329.03

#1141 M. Flanders recreation/Ballard Hill 427.08 - 427.08 94.79 1,548.85 1,643.64 (1,216.56) - - 24.75 24.75 (1,191.81) - 19,364.96 18,173.15

#1142 C. Robb - library books 49.79 - 49.79 11.07 - 11.07 38.72 - - 3.12 3.12 41.84 - 2,168.29 2,210.13

#1155 Winn Fire Service 15.23 - 15.23 3.38 - 3.38 11.85 - - 0.77 0.77 12.62 - 663.86 676.48

#1157 Lowell Fire Service 63.79 - 63.79 14.18 - 14.18 49.61 - - 3.87 3.87 53.48 - 2,778.55 2,832.03

#1158 Library Equipment 38.70 - 38.70 8.59 - 8.59 30.11 1,000.00 - 2.42 1,002.42 1,032.53 - 1,686.14 2,718.67

#1161 Rec/ Sponsor a Child 5.41 339.00 344.41 1.20 215.00 216.20 128.21 - - 0.15 0.15 128.36 - 266.18 394.54

#1162 Taxes/Fuel Donations 319.43 8,647.82 8,967.25 67.45 19,683.71 19,751.16 (10,783.91) - - 26.34 26.34 (10,757.57) - 12,566.33 1,808.76

#1164 Macgregor/Corro Property 0.02 1.00 1.02 - - - 1.02 - - - - 1.02 - 0.00 1.02

#1165 Library Media Fund 33.53 - 33.53 7.46 - 7.46 26.07 - - 2.05 2.05 28.12 - 1,461.37 1,489.49

#1168 PWD Storm Drain Project - - - - - - - 12,189.00 - - 12,189.00 12,189.00 - 0.00 12,189.00

#1169 Fire Co. equipment fund 9.42 - 9.42 2.09 - 2.09 7.33 - - 0.58 0.58 7.91 - 409.92 417.83

#1173 Skate park donations 4.43 - 4.43 0.98 - 0.98 3.45 - - 0.28 0.28 3.73 - 192.82 196.55

#1175 Haunted Hill 94.52 - 94.52 21.01 - 21.01 73.51 - - 6.20 6.20 79.71 - 4,117.70 4,197.41

#1176 Police bike rodeo 10.17 125.00 135.17 2.26 142.64 144.90 (9.73) - - 0.70 0.70 (9.03) - 443.15 434.12

#1177 Airport hangers 9.96 500.00 509.96 2.26 - 2.26 507.70 - - 0.78 0.78 508.48 - - 508.48

#1178 Emergency generator 491.83 22,000.00 22,491.83 112.14 - 112.14 22,379.69 - - 27.04 27.04 22,406.73 - - 22,406.73

#1179 Public works equipment 10.56 472.00 482.56 2.40 - 2.40 480.16 - - 0.58 0.58 480.74 - - 480.74

#1180 General assistance 135.99 8,129.88 8,265.87 31.05 3,097.35 3,128.40 5,137.47 250.00 - 6.87 256.87 5,394.34 - - 5,394.34

#1181 BETE reimbursement FY13 - 48,361.00 48,361.00 - - - 48,361.00 - - - - 48,361.00 - - 48,361.00

#1182 Clerk publications - - - - - - - 1,524.00 - - 1,524.00 1,524.00 - - 1,524.00

#1183 Finance computer software - - - - - - - 1,650.00 - - 1,650.00 1,650.00 - - 1,650.00

#1184 FY13 RSU appropriations - - - - - - - 47,729.00 - - 47,729.00 47,729.00 - - 47,729.00

#1185 Insurance deductible - - - - - - - 1,000.00 - - 1,000.00 1,000.00 - - 1,000.00

#1186 Laboratory testing - - - - - - - 1,250.00 - - 1,250.00 1,250.00 - - 1,250.00

#1187 Library building and grounds - - - - - - - 523.00 - - 523.00 523.00 - - 523.00

#1188 Transfer station revenue FY14 - 34,896.00 34,896.00 - - - 34,896.00 - - - - 34,896.00 - - 34,896.00

Total reserves 9,503.00$ 150,545.13$ 160,048.13$ 2,116.30$ 34,154.71$ 36,271.01$ 123,777.12$ 187,845.00$ -$ 594.03$ 188,439.03$ 312,216.15$ -$ 363,218.31$ 675,434.46$

26


Statement of Revenues, Expenditures and Changes

In Fund Balances - All Capital Project Funds


ExpendituresRevenues Other Financing Sources (Uses) Fund Balance

Schedule D

Continued

Excess of

Other Excess of revenues and other

Income revenues Total other sources over (under)

Investment and Total Management Other Total over (under) Operating Operating Capital financing expenditures and Interfund

CAPITAL PROJECTS Income Donations Revenues Fees Expenses Expenditures expenditures transfers in transfers (out) Gain (Loss) sources (uses) other uses Transfers Beginning Ending

#2111 Municipal building fund 282.37$ -$ 282.37$ 62.76$ -$ 62.76$ 219.61$ -$ -$ 16.29$ 16.29$ 235.90$ -$ 12,300.40$ 12,536.30$

#2112 Public safety building 37.09 - 37.09 8.24 - 8.24 28.85 - - 1.75 1.75 30.60 - 1,615.63 1,646.23

#2113 Public works garage 1,615.73 - 1,615.73 359.13 - 359.13 1,256.60 - - 105.43 105.43 1,362.03 - 70,385.34 71,747.37

#2116 Airport safety fund 53.56 - 53.56 11.91 - 11.91 41.65 - - 3.42 3.42 45.07 - 2,333.63 2,378.70

#2117 Airport runway repairs 303.54 - 303.54 67.46 - 67.46 236.08 - - 19.64 19.64 255.72 - 13,222.57 13,478.29

#2118 Airport master plan 3,143.19 42,126.29 45,269.48 701.98 25,019.63 25,721.61 19,547.87 194.62 - 189.05 383.67 19,931.54 - 120,165.96 140,097.50

#2119 Airport development - - - - - - - 27,814.88 - - 27,814.88 27,814.88 - - 27,814.88

#2120 Landfill - transfer station 73.00 - 73.00 16.22 - 16.22 56.78 - - 4.23 4.23 61.01 - 3,179.56 3,240.57

Total capital projects 5,508.48 42,126.29 47,634.77 1,227.70 25,019.63 26,247.33 21,387.44 28,009.50 - 339.81 28,349.31 49,736.75 - 223,203.09 272,939.84

RESERVE CHECKING ACCOUNT

Checking account - 25.00 25.00 - - - 25.00 - - - - 25.00 - 10.34 35.34

TOTAL RESERVES AND CAPITAL PROJECTS 15,011.48$ 192,696.42$ 207,707.90$ 3,344.00$ 59,174.34$ 62,518.34$ 145,189.56$ 215,854.50$ -$ 933.84$ 216,788.34$ 361,977.90$ -$ 586,431.74$ 948,409.64$

27


ExpendituresRevenues Other Financing Sources (Uses) Fund Balance

Statement of Revenues, Expenditures and Changes

In Fund Balances - All Capital Project Funds


Schedule E

Macgregor Memorial Public House Haskell Foster Mattanawcook Ministerial Community Community

Cobb Trust Library Library Library Scholarship Scholarship Scholarship Academy School Cemetery Community Rec. Center Rec. Center

Fund Trust Fund Fund Fund Fund Fund Fund Fund Fund Fund Rec. Center Fundraising Grindel Totals

RESTRICTED FUND BALANCE:

Revenues

Principal additions -$ -$ 480.00$ -$ -$ -$ -$ -$ -$ 2,025.00$ -$ (418.43)$ -$ 2,086.57$

Gain (loss) on investment-realized - - 19.03 - - - - - - (0.60) 72.77 71.54 593.74 756.48

Total revenue - - 499.03 - - - - - - 2,024.40 72.77 (346.89) 593.74 2,249.31

RESTRICTED FUND BALANCE - BEGINNING 5,292,428.73 - 11,806.79 1,200.00 2,000.00 4,335.00 525.13$ 2,200.00 3,400.00 102,960.20 46,685.89 40,316.39 289,202.97 5,797,061.10

RESTRICTED FUND BALANCE - ENDING 5,292,428.73$ -$ 12,305.82$ 1,200.00$ 2,000.00$ 4,335.00$ 525.13$ 2,200.00$ 3,400.00$ 104,984.60$ 46,758.66$ 39,969.50$ 289,796.71$ 5,799,904.15$

ASSIGNED FUND BALANCE:

Revenues

Other income -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

Gain (loss) on investment-realized 356,956.07 9,305.64 347.45 1.68 2.80 6.06 0.72 3.07 5.56 147.37 - - - 366,776.42

Interest/dividends 42,155.36 1,743.92 - 42.19 98.72 38.32 66.50 492.56 396.28 2,532.00 1,176.45 1,073.25 6,875.22 56,690.77

Total revenue 399,111.43 11,049.56 347.45 43.87 101.52 44.38 67.22 495.63 401.84 2,679.37 1,176.45 1,073.25 6,875.22 423,467.19

Expenditures

Management fees - - 77.22 9.34 21.87 8.36 14.76 109.41 88.15 559.39 261.48 238.26 1,767.21 3,155.45

Other expenses - - 404.82 - 500.00 - 25.00 - - - 25.00 - - 954.82

Total expenditures - - 482.04 9.34 521.87 8.36 39.76 109.41 88.15 559.39 286.48 238.26 1,767.21 4,110.27

Excess of revenue over (under) expenditures 399,111.43 11,049.56 (134.59) 34.53 (420.35) 36.02 27.46 386.22 313.69 2,119.98 889.97 834.99 5,108.01 419,356.92

Other sources (uses)

Operating transfers (out) - - - - - - - - - - - - - -

Total revenues and other sources over

(under) expenditures and other uses 399,111.43 11,049.56 (134.59) 34.53 (420.35) 36.02 27.46 386.22 313.69 2,119.98 889.97 834.99 5,108.01 419,356.92

ASSIGNED FUND BALANCE, BEGINNING (2,932,128.73) 87,338.49 3,122.07 630.73 2,286.11 (2,694.92) 2,367.35 19,239.32 13,873.55 5,476.73 4,574.63 6,603.77 53,388.66 (2,735,922.24)

ASSIGNED FUND BALANCE, ENDING (2,533,017.30)$ 98,388.05$ 2,987.48$ 665.26$ 1,865.76$ (2,658.90)$ 2,394.81$ 19,625.54$ 14,187.24$ 7,596.71$ 5,464.60$ 7,438.76$ 58,496.67$ (2,316,565.32)$

TOTAL RESTRICTED AND ASSIGNED

FUND BALANCE - PERMANENT FUND - ENDING 3,483,338.83$

28

Town of Lincoln

Statement of Revenues, Expenditures, and Changes in Fund Equity

All Permanent Funds


Schedule F

Assessed Valuation:

Real estate valuation 297,514,018.00$

Personal property valuation 80,719,630.00

Total valuation 378,233,648.00

Tax Commitment:

Tax assessment at $22.96 per thousand 8,684,244.56

Reconciliation of Commitment with Appropriation:

Current year tax commitment, as above 8,684,244.56

Budgeted transfers in (out) 6,660.00

Estimated revenues 1,807,482.06

Appropriations per original budget 10,498,386.62

Overlay (117,277.66)

TOTAL APPROPRIATIONS 10,381,108.96$

29


Schedule of Property Valuation, Assessments, and Appropriations


Schedule G

Taxes receivable:

Real estate 474,106.72$

Personal property 8,254.66

482,361.38$

Tax liens receivable:

2013 100,501.52

2012 12,707.14

2011 2,260.98

2008-2010 6,602.17

122,071.81

TOTAL TAXES AND TAX LIENS RECEIVABLE 604,433.19$

30


Schedule of Taxes Receivable

June 30, 2014


47

APPENDIX B

LINCOLN’S SHARE OF

REGIONAL SCHOOL UNIT 67 UNIT TAX


48

APPENDIX C

LINCOLN SANITARY DISTRICT

FINANCIAL STATEMENT


49

APPENDIX D

LINCOLN WATER DISTRICT

FINANCIAL STATEMENT


50

APPENDIX E

LEGISLATIVE LETTERS

January 2014 Dear Friends: Last year saw some of the most bitterly partisan political fighting in Washington in recent memory. However, the gridlock in Washington has not slowed my efforts to fight for Maine’s businesses and industries on the national and international level. I will continue to visit and speak with Maine’s small businesses and manufacturers to hear firsthand about their successes and challenges. This is an important part of my ongoing “Make it in Maine” agenda which consists of initiatives to boost domestic manufacturing and support job growth in our state. In 2014, it will be my great honor to continue serving our nation’s veterans as the Ranking Member of the House Veterans’ Affairs Committee. Over the course of the last year, I worked with Representative Jeff Miller (R-Florida), the committee’s chairman, to pass a number of bills important to veterans. Some that we passed would reduce the VA’s disability claims backlog, help get veterans their compensation faster, and improve training and educational opportunities. One critical measure we advanced through the committee would ensure that all VA programs receive funding a year in advance so no veterans will have to worry about services being disrupted. While I am proud of these accomplishments, I know there is still so much to do. I will continue to fight for new advances in areas such as veteran employment, veterans’ health care, and the ongoing concerns with the VA claims backlog. I believe Washington is at a crossroads. There are many members of Congress on both sides of the aisle that truly want to get things done for the people they represent. Congress needs to work together to get things done and make Washington work again. I continue to be committed to making that happen, and continue to regularly meet with Democrats, Republicans, and Independents to forge a way forward. As we move forward into a new year, my highest priority remains ensuring that Mainers receive timely and quality constituent services. Whether you have a specific concern with a federal agency or need help connecting to resources, please don’t hesitate to reach out to me at any of my offices. I also encourage you to visit my website (www.house.gov/michaud), where you can email me as well as connect with me on Facebook and Twitter. Thank you again for the opportunity to represent you in Congress.

With warmest regards,

m Michael H. Michaud Member of Congress

126th Legislature

Senate of Maine

Senate District 30

Senator Emily Ann Cain

3 State House Station

Augusta, ME 04333-0003

(207) 287-1515

Fax: (207) 287-1585 * TTY (207) 287-1583 * Message Service 1-800-423-6900 * Web Site: legislature.maine.gov/senate

To my neighbors in Lincoln,

I am honored to serve as your State Senator in the 126th Legislature. Now serving my tenth year in the

Maine Legislature, I am pleased to report that we did good work this session for the people of Maine.

The final chapter of the 126th

Legislature has come to a close and a number of bills have been passed

that will benefit our state and our district. This session lawmakers on both sides of the aisle collaborated

on two bipartisan budgets that pay our bills and fund our priorities for Maine’s future. As part of our

commitment to investing in our economy and boosting job growth, the Legislature also approved $50

million in bonds to support our small businesses and invest in medical research and our marine

industries.

We also kept the state’s promise to fund Maine’s towns and cities by protecting municipal revenue

sharing funds that were at risk. Because of our work this session low and middle income families will

qualify for more property tax relief, our school districts will receive more funding for early education

initiatives, cancer patients who need oral chemotherapy will not be penalized by insurance companies,

and victims of domestic violence will have increased protections from harassment.

Although there is always more work to be done, I am proud of all that the Legislature accomplished this

year. Key to our success was the ability to work across the aisle so that we could move our state

forward.

As your voice in the Legislature, I will continue to advocate for government that serves Maine people

well and meets the needs of our district. I send out electronic newsletters and also have a weekly column

in the Lincoln News. You can sign up for the newsletter at any time by filling out a request at

http://mainesenate.org/contact-us/contact-senator-cain/.

I am here to listen to your needs and concerns, as well as act as a liaison between you and the state

government. My number in Augusta is 287-1515, or you can reach me at home in Orono at 866-3753.

You can also e-mail me at [email protected].

I look forward to maintaining open lines of communication with you. Please do not hesitate to contact

me.

Sincerely,

Senator Emily Cain – District 30

http://mainesenate.org/contact-us/contact-senator-cain/

Dear Friends:

It is a privilege to represent Maine in the U.S. Senate, and I welcome this opportunity to share some of my work from the

past year.

Encouraging the creation of more jobs remains my top priority. I have developed a Seven Point Plan for Jobs in Maine,

which includes proposals to spur small business investment, ensure robust workforce education and training, reduce

regulatory red tape that stifles job creation, support Maine agriculture and manufacturing, and invest in the infrastructure

needed to expand our economy. Traditional industries and small businesses remain the backbone of Maine’s economy,

and innovation will be important for future jobs as well. I have supported Maine’s effort to lead the world in deepwater

wind technology and was proud when the University of Maine and its private sector partners launched the first prototype

this year. This emerging industry has the potential to create thousands of good jobs here in Maine.

BIW remains a major Maine employer and is critical to our national security. I have worked hard to support the Navy’s

request for a 10th DDG-51 and to continue construction on the DDG-1000s at the shipyard. This year’s annual defense

policy bill also contains more than 30 provisions to eliminate sexual assault from our military, including several

provisions that I authored.

Partisan divisiveness in Washington continues to prevent us from addressing some of our nation’s most serious

challenges. Gridlock reached a peak in October with the federal government shutdown that pushed our country to the

brink of defaulting on its financial obligations and damaged our economy. As the shutdown continued with no end in

sight, I presented a proposal I believed both sides could support. Within days, I was leading a bipartisan coalition of 14

Senators that worked night and day to craft a plan to reopen government, avert default, and restart negotiations on a long-

term plan to deal with our nation’s unsustainable debt of more than $17 trillion. Known as the “Common Sense Caucus,”

we will continue to work to develop solutions and bridge the partisan divide.

Earlier this year, across-the-board federal spending cuts known as “sequestration” took effect. These indiscriminate cuts

jeopardized priorities from national security to medical research and stand in stark contrast to the thoughtful and

thoroughly debated spending priorities set at town meetings throughout Maine. To bring some Maine common sense to

this process, I authored bipartisan legislation to allow federal agencies to set priorities in administering the required cuts

and wrote a new law to ensure that sequestration would not disrupt air travel, which plays such an important role in

fueling Maine’s tourism economy.

I have also enjoyed my work as the ranking member of the Senate Special Committee on Aging where, with Senator Bill

Nelson of Florida, we work on issues of critical importance to Maine seniors. The committee has created a toll free

hotline (1-855-303-9470) to make it easier for senior citizens to report fraud and scams and to receive assistance. I also

serve as the Senate Co-Chair of the task force on Alzheimer’s, a devastating disease that takes a tremendous personal and

economic toll on more than five million Americans. Better treatment for Alzheimer’s and ultimately finding a cure should

be an urgent national priority.

Finally, I am proud to reflect our famous Maine work ethic by completing another year of service without missing a single

roll call vote. I have not missed a vote since I was elected – a streak that stands at more than 5,300 in a row.

May 2014 be a good year for you, your community, and our great State of Maine.

Sincerely,

Susan M. Collins

United States Senator


51

Community Recreational Center Concept

aybe not tomorrow, next year, or the year after, but someday the Town of Lincoln will have a new recreational facility for the entire community. Why are we so sure? Because the Lincoln Town Council has established a legal trust fund to

start raising money for this very purpose; it's called, The Lincoln Community Recreational Center Trust Fund.

es, we recognize the importance of having a community facility that meets the needs of our youth, adults, and seniors. We believe it’s important to involve our children in something productive. So while they're playing basketball, football, or whatever, they're

also learning essential social development skills necessary to succeed later in life. We also believe recreational programs should provide an outlet for adult physical fitness and leisure. And it shouldn’t stop there. For our senior citizens we believe our recreational programs will enhance one’s quality of life by giving much needed social support that all too often goes unmet. We believe that we can make a difference in the lives of our current and future citizens, but we need help.

he Lincoln Town Council is taking the initiative to funnel resources together so that we may someday build what we consider an awesome facility. Although we don't know exactly when or where this facility will be, the Town Council has planted the proverbial

seed to ensure that in years to come, our community's recreational needs are met. Our timeline is directly related to the level of donations we receive from people like yourself; whether it's through a tax exempt donation or bequeathals. To start the fund, the Council

donated $10,000. Today, we have purchased land for the future recreational center and the Trust currently has a balance of slightly more than $427,000!

his project is not just ours-it will be yours too. We invite you to get involved by calling Recreation Director, Ronald Weatherbee today at 794-6548 for more

information.

How To Make A Donation "The Lincoln Community Recreational Center Trust Fund"

63 Main Street Lincoln, Maine 04457

M

Y

T

T


Lincoln Community Recreational Center Trust Fund Donors

Aho, Glenn $ 488.00 Alan & Joan Gates $ 20.00 Albert, Bruce $ 415.56 Andy & Betsy Vandestine $ 25.00 Anonymous $ 2.00 Applebee, Vinal & Marilyn $ 20.00 Avery, Shirley $ 57.00 Back Cove Midwives $ 50.00 Bates, Chuck & Sally $ 25.00 Bornstein, Joe (Attorney) $ 100.00 Caporizzo, Philip $ 15.00 Chesley Farms $ 100.00 Clifford, Sr. & Margo Herrick $ 25.00 Concession from Teen Dance $ 440.95 Cross, Sheila $ 200.00 Daigle, Gene $ 25.00 Dion, John & Karen $ 500.00 Edes, Diane $ 15.00 Epp, Harry $ 75.00 Etta & Fred Snell $ 25.00 Frank, Taylor $ 12.00 Frasca, Ralph $ 13.00 Furrow, Addison & Sandra $ 20,000.00 George & Eleanor Worcester $ 10.00 Gian, John (Coach) $ 20.00 Gilpatrick, Jon & Joanne $ 50.00 Gordon, Suzanne (Book Group) $ 50.00 Grindell, Mary (Estate of) $ 72,944.10 Grindell, Mary (Estate of) $ 285,211.33 Grover, Murial $ 10.00 Hatch, Charles & Sandra $ 100.00 Herb & Ellie Bailey Trust $ 40,000.00 Hurd, Douglas & Diana $ 50.00 Ireland, Michael $ 10.00 Ivalod Rebehah Lodge $ 100.00 Keller, Rachael $ 25.00 Kelly, Robert & Suzanne $ 25.00 Kites, Lisa & Bradford $ 25.00 Libby, Durwin $ 50.00 Lincoln Fire Company $ 50.00 Lincoln Fire Dept - Engineer's Acct. $ 50.00 Lincoln Paper & Tissue $ 25.00 Lincoln Savings Bank $ 250.00 Lincoln Walmart $ 500.00 Ludden, Douglas $ 20.00 Ludwick, Ralph Jr. & Hope $ 100.00 Ludwick, William $ 100.00 Lynne Churchill $ 50.00 MacEachern, Daniel & Kris $ 25.00 Madden, Jeffrey $ 1.00 Margaret H. McDonald $ 10.00

Mark McCafferty/Jason Clay $ 250.00 McCarthy, Bernard Jr $ 70.00 McGaw, Robert & Eva $ 50.00 McGillvray, Carl $ 100.00 McLaughlin, Betty $ 20.00 McLaughlin, Tanya & Michael $ 500.00 McLeod, Connie $ 20.00 Michael & Bonnie Pickering $ 40.00 Monrose, Nina Grioux $ 5.00 Moody, Stu & Hillie $ 50.00 Moors, Daniel & Patricia $ 15.00 MSAD #67 Music Boosters $ 200.00 Nadeau, Jay $ 150.00 Parent, James Sr. & Linda $ 25.00 Pelkey, Laura $ 15.00 Pilgrim Daughters $ 10.00 Porter, James & Rozanne $ 25.00 Raymond & Jean Jordan $ 15.00 North Country Auto $ 500.00 Ruhl Photography $ 450.00 Ruhl, Steve $ 210.00 Sam's Club Foundation $ 100.00 Schneider, Kathleen $ 20.00 Smart, Russell $ 15.00 Smith, Scott $ 105.00 Steeves, Elizabeth $ 75.00 Stevens, Heidi & Kevin $ 250.00 Thomas, Lois $ 75.00 Tomilson, Robert $ 138.43 Trask, Deirdra & James T. $ 50.00 Wal-Mart $ 1,000.00 Weatherbee, Beth $ 198.00 Weatherbee, John $ 200.00 Welch, Donna & Bill $ 20.00 Wilson - James, Vose & Kathryn $ 20.00 Wilson, Verna $ 20.00 Winder, Dawn $ 200.00 Wings for Children & Families Inc. $ 50.00

$ 427,766.37

Thank you for investing in our future….

together anything is possible!

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