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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
TOW
N O
F LINC
OLN
- AN
NU
AL REPO
RT FY 2014
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
TOW
N O
F LINC
OLN
- AN
NU
AL REPO
RT FY 2014
Town of Lincoln ~ Annual Report Fiscal Year 2014
1
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
2
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
Closed Saturday, Sunday and Holidays
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
Closed Saturday, Sunday and Holidays
Closed Saturday, Sunday and Holidays
Passports available by appointment only.
Building a stronger community through partnerships!
Town of Lincoln ~ Annual Report Fiscal Year 2014
3
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
4
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
5
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!
Town of Lincoln ~ Annual Report Fiscal Year 2014
6
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
7
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
8
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.
Town of Lincoln ~ Annual Report Fiscal Year 2014
9
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.
Town of Lincoln ~ Annual Report Fiscal Year 2014
10
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.
Town of Lincoln ~ Annual Report Fiscal Year 2014
11
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.
Town of Lincoln ~ Annual Report Fiscal Year 2014
12
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
13
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
14
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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, Brenda $100.00
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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 Properties LLC 447.72
Cole Properties LLC 858.70
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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 447.72
Gardner, William T 497.08
Gardner, William T 478.71
Gardner, William T 701.43
Gardner, William T 187.12
Gardner, William T 1,766.77
Gardner, William T 129.72
Gardner, William T 931.03
Gardner, William T 195.16
Gardner, William T 2,357.99
Gardner, William T 1,381.04
Gardner, William T 229.60
Gardner, William T 291.59
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
24
Griffin Enterprises 247.97
Griffin Enterprises 245.67
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 Lumber Inc 1,384.03
Haskell Lumber Inc 1,418.93
Haskell Lumber Inc 2,359.93
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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, Stephen E & Nancy D 88.39
Libby, Stephen E & Nancy D 308.24
Libby, Stephen E & Nancy D 439.68
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 351.29
Mcfalls, Michael 179.09
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
Ocana, Theodore 622.22
Town of Lincoln ~ Annual Report Fiscal Year 2014
26
Ocana, Theodore 622.22
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
Robinson, Stephen 776.05
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
Sibley, Robert A 3,708.04
Sibley, Robert A 776.05
Sibley, Robert A 3,012.35
Sibley, Robert A 10.16
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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, Julie Et Al 16.79
Zagorianakos, Julie Et Al 356.42
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.
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Robinson, Stephen 114.80
Ruhl, Steve 55.10
Sochulak, Richard 30.99
Statewide Mobile Homes 16.07
Worster, Linda 43.62
Total 4,459.21
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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.
Town of Lincoln ~ Annual Report Fiscal Year 2014
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.
Town of Lincoln ~ Annual Report Fiscal Year 2014
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.
Town of Lincoln ~ Annual Report Fiscal Year 2013
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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.
Town of Lincoln ~ Annual Report Fiscal Year 2013
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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.
Town of Lincoln ~ Annual Report Fiscal Year 2013
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.
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2013
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2013
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.
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2013
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2013
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
Statement of Revenues, Expenditures and Changes in
Fund Balance – Capital Projects Fund
D
26-27
Statement of Revenues, Expenditures and Changes in
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: maineaudits@gmail.com
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.
Town of L incoln Management’s Discussion and Analysis
Fiscal Year ending June 30, 2014 www.lincolnmaine.org
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.
Town of L incoln Management’s Discussion and Analysis
Fiscal Year ending June 30, 2014 www.lincolnmaine.org
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
Town of Lincoln, Maine
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$
The accompanying notes are an integral part of this statement.
10
Town of Lincoln, Maine
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$
The accompanying notes are an integral part of this statement.
(Continued)
11
Town of Lincoln, Maine
Statement of Revenues, Expenditures, and Changes in Fund Balance
All Governmental Funds
For the Year Ended June 30, 2014
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$
The accompanying notes are an integral part of this statement.
12
Town of Lincoln, Maine
Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Funds
to the Statement of Activities
For the Year Ended June 30, 2014
TOWN OF LINCOLN, MAINE
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
TOWN OF LINCOLN, MAINE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2014
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
TOWN OF LINCOLN, MAINE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2014
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
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
TOWN OF LINCOLN, MAINE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2014
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
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
TOWN OF LINCOLN, MAINE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2014
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
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
TOWN OF LINCOLN, MAINE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2014
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
TOWN OF LINCOLN, MAINE
NOTES TO THE FINANCIAL STATEMENTS
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
TOWN OF LINCOLN, MAINE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2014
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
TOWN OF LINCOLN, MAINE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2014
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
TOWN OF LINCOLN, MAINE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2014
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
Town of Lincoln, Maine
General Fund
Budgetary Comparison Schedule
For the Year Ended June 30, 2014
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
Town of Lincoln, Maine
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
Town of Lincoln, Maine
Combining Statement of Revenues, Expenditures, and Changes in Fund Balance
All Other Non-Major Governmental Funds
For the Year Ended June 30, 2014
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
Town of Lincoln, Maine
Statement of Revenues, Expenditures and Changes
In Fund Balances - All Capital Project Funds
For the Year Ended June 30, 2014
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
Town of Lincoln, Maine
ExpendituresRevenues Other Financing Sources (Uses) Fund Balance
Statement of Revenues, Expenditures and Changes
In Fund Balances - All Capital Project Funds
For the Year Ended June 30, 2014
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
For the Year Ended June 30, 2014
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
Town of Lincoln, Maine
Schedule of Property Valuation, Assessments, and Appropriations
For the Year Ended June 30, 2014
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
Town of Lincoln, Maine
Schedule of Taxes Receivable
June 30, 2014
Town of Lincoln ~ Annual Report Fiscal Year 2014
47
APPENDIX B
LINCOLN’S SHARE OF
REGIONAL SCHOOL UNIT 67 UNIT TAX
Town of Lincoln ~ Annual Report Fiscal Year 2013
48
APPENDIX C
LINCOLN SANITARY DISTRICT
FINANCIAL STATEMENT
Town of Lincoln ~ Annual Report Fiscal Year 2014
49
APPENDIX D
LINCOLN WATER DISTRICT
FINANCIAL STATEMENT
Town of Lincoln ~ Annual Report Fiscal Year 2013
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 emily.cain@gmail.com.
I look forward to maintaining open lines of communication with you. Please do not hesitate to contact
me.
Sincerely,
Senator Emily Cain – District 30
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
Town of Lincoln ~ Annual Report Fiscal Year 2014
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
Town of Lincoln ~ Annual Report Fiscal Year 2013
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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