Town of Lincoln Annual Report

Town of Lincoln

Annual Report

Come for the lakes, stay for the lifestyle.

July 1, 2019 to June 30, 2020

Town Departments Hours of Operation

Beach and Parks Lincoln Memorial Library

207-794-2765

Daily ~ 5:30 am – 9:00 pm Monday – Friday 10:00 am to 5:00 pm

Second and Fourth Saturday

9:00 am to 12 Noon

Closed Sunday and Holidays

Cemetery, Parks & Recreation Public Safety Building

207-794-6548 Non-Emergency 207-794-8455

Monday - Friday Emergency 911

8:00 am – 5:00 pm Open 24 Hours

Closed Saturday, Sunday and Holidays

Public Works Department Transfer Station

207-794-6658 207-794-2621

May – October: Monday – Thursday Friday – Tuesday 9:00 am – 4:00 pm

6:30 am – 5:00 pm

November – April: Monday – Friday Closed Wednesday, Thursday and Holidays

6:30 am – 3:00 pm


Town Office

207-794-3372

Monday – Friday

8:00 am – 5:00 pm


Maine State Legislature and State Party Contacts

Maine State Legislature House of Representatives-District 142 Senate-District 8

State Representative: Sheldon M. Hanington State Senator: Kimberley Rosen Home Address: 475 Enfield Road, Lincoln ME Home Address: PO Box 877, Bucksport ME Phone (cell): 207-403-3579 Phone (home): 207-469-3779 Email: [email protected] Email: [email protected] Capitol Address: House of Representatives Capitol Address: State Senate 2 State House Station 3 State House Station Augusta, ME 04333-0002 Augusta, ME 04333-0002(home): 04333-0003 Capitol Phone: 207-287-1400 (Voice) State House Office Phone- TTY: Please use Maine Relay 711 Senate Republican Office: 207-287-1505 State House Message Phone: 800-423-2900

2020 State Party Information Democratic Party Republican Party

Lisa Roberts, Exec. Dir. Jason Savage, Exec. Dir. Kathleen Marra-Party Chair Demi Kouzounas-Party Chair Maine Democratic Party Republican Headquarters PO Box 5258 9 Higgins Street Augusta, ME 04330 Augusta, ME 04330 Phone: 207-622-6233 Phone: 207-622-6247

Green Independent Party Green Independent Party c/o Linnea Maravell 10 School St Saco, ME 04072 Phone: 207-604-0335

Table of Contents Town Employees 1

Boards and Committees 4

Town Manager’s Introduction 7

Town Council Chair’s Report 11

Town of the Year 12

Economic Development 14

Town Clerk/Office Manager 18

Cemetery Trust Fund Report 22

Taxes Receivable Report for Real Estate 33

Taxes Receivable Report for Personal Property 40

Finance Department/General Assistance 41

Assessing Department/Events and Passports Department 43

Code Enforcement 46

Safety, Health & Environmental Compliance 48

Events 51

Public Safety Department 53

Public Works Department 62

Transfer Station Department 65

Cemetery, Parks and Recreation Department 68

Community Walking Trail Map 73

Lincoln Memorial Library 74

Town of Lincoln Financial Statement Appendix A

Lincoln Sanitary District Financial Statement Appendix B

Lincoln Water District Financial Statement Appendix C

Legislative Letters Appendix D

Town of Lincoln ~ Annual Report Fiscal Year 2020

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Employees

The Town employed the following individuals during the fiscal year 2020. The asterisk (*) beside an individual’s name indicates that the person no longer works for the Town. Administration Richard Bronson, Town Manager Ruth E. Birtz, Assessor Ann Morrison, Town Clerk *Bruce Arnold, Code Enforcement Bruce Arnold, Compliance Officer Melissa Quintela, Treasurer Cynthia Denniston, Deputy Treasurer Diana Hill, Deputy Town Clerk Tracie York, Tax Collector *Kandi Robinson, Asst Clerk/Events Assistant Amanda Woodard, Code Enforcement Officer Becky Ingalls, Deputy Clerk Trainee Kelly Ryder, Events Coordinator Jay Hardy, Economic Development Director *Elizabeth Colannino, Economic Dev. Summer Intern Teddy Martin, Custodian Harold Lee Lamson, Jr., Sub-Registrar Vitals Library Linda Morrill, Director Sandy Michaud, Children's Clerk Dorothy Murchison, Teen Library Clerk Darlene Mulari, Adult & Children's Clerk Lisa Noyes, Library Assistant Sara Spiess, Adult & Children's Clerk

Transfer Station Dennis Bullen, Director Basil Suitter, Foreman Derek Beach, Attendant Ivan Cox, Attendant John Moore, Attendant

Public Works Dennis Bullen, Director Charles Briggs, Foreman Andrew Thompson, Operator Colin Jipson, Mechanic Timothy Savage, Operator George Briggs, Operator Scott Porter, Operator *Aaron Conroy, Operator *Brody Brown *Devin Ireland, Operator *Michael Pike, Operator

Police Dan Summers, Public Safety Director Beth Dubay, Administrative Assistant Mark Fucile, Detective C. Glenn Graef, Officer David Millett, Corporal Arron Rideout, Officer John Walsh, Sergeant Linwood Severance, Officer John Kenniston, Officer Mary Curtis, Animal Control Officer Reserve Officers Brandi Alton *Michael Boyer *Seth Burnes Larry Estes Stewart Jacobs Verne McMoarn Chad Perkins

Town of Lincoln ~ Annual Report Fiscal year 2020

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Andrew Scelso Burton Weed II *David Wilson Jody Olsen, Crossing Guard

Fire/EMS Frank Hammond, Jr., Deputy Fire Chief/EMT Robert Hendrick, Engineer/EMT Hans Miller, Engineer Kenneth Goslin, Captain/EMT Donald W. Olsen, Engineer/EMT Jon Spearin, Captain/EMT Cory Stratton, Captain/Paramedic

Lincoln Call Firefighters Gordon Burnham, Assistant Fire Chief Christopher Weed, Captain *Jennifer Doyal, Firefighter/EMT-Paramedic *Kevin Dubay, Firefighter *Andrew Edwards, Firefighter Jacob Hammond, Firefighter Damien Parent, Captain Gabriel Bean, Firefighter Phillip Farley, Firefighter *Beth Jabs, Safety Officer Corey McReavey, Firefighter Blake Miller, Captain Nick Miller, Firefighter Matthew Peterson, Firefighter Donald A. Olsen, Support Andrew Rideout, Firefighter/EMT Burton Weed, Support Adam York, Firefighter Mark York, Fire Chaplain/EMT William Head PA, Medical Staff/Safety Officer Paul Turnquist MD, Medical Staff Ivan Cox, Firefighter Nathan Chandler, Firefighter Michael McCall, Firefighter Cameron Murphy, Firefighter

Seth Millett, Firefighter Nicholas Matt, Firefighter

Fire Department Explorer Program *Zach Leet, Explorer *Cameron Murphy, Explorer Garrett O'Connor, Explorer Aderyn Stratton, Explorer

Fire Auxiliary *Dottie Hammond Dawn Olsen Norma Priest Wanda Smith Joanne Weed Amanda York Lori Crawford

Cemetery, Parks & Recreation Jeremy Weatherbee, Recreation Director Lisa Noyes, Recreation Secretary Teddy Martin, Cemetery/Custodian *Darci Sutherland, Program Leader Frank Welch, Program Leader Ann Forsing, Parks/Recreation Assistant Bonita Vance, Parks/Recreation Asst. Mark Hakala, Cemetery Director/Seasonal Director *Brandon Davis, Cemetery *Scott Dorn, Cemetery David Emery, Cemetery Kristofer Milner, Cemetery Lindsay Perkins, Cemetery Xander Shepherd, Recreation Asst. Sue Theriault, Waterfront Director Alex Brown, Waterfront Staff Griffin Coburn, Cemetery *Adria McLaughlin, Waterfront Staff Alexis Shaw, Waterfront Staff *Amelia Slocum, Waterfront Staff Esther Susen, Waterfront Staff Kourtney Thurlow, Waterfront Staff


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*Kelsey Kneeland, Recreation Assistant *Natalie McCarthy, Recreation Assistant *Candace Rhoda, Recreation Assistant Xander Shepherd, Recreation Assistant *Natalie Tilton, Recreation Assistant Jason Worster, Recreation Assistant *Josh Worster, Recreation Assistant Caitlyn Beyenberg, Waterfront Staff

Maddy Noble, Waterfront Staff Lance Wilcox, Waterfront Staff Eve Leighton, Waterfront Staff Rebecca Peters, Recreation Asst. Melanie Oliver, Recreation Asst. Jackson Weatherbee, Recreation Asst. Kali Serverance, Recreation Asst. Brandon Oliver, Cemetery/Rec Asst.


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Boards & Committees

The asterisk (*) beside an individual’s name indicates that the person is no longer a board or committee member.

Elected Officials

Town Council George Edwards, Chairman Stephen Clay Jeffery Gifford Sheldon Hanington Marscella Ireland Sharon Sibley-Vice Chair John Trask

Regional School Unit No. 67 Mary Plourde Dianne Buck, Vice Chair Linda Brown William Chubbuck William Davis, Board Chair *Arika Millett Jeremy Weatherbee Brian Sweep Patricia Nobel

Lincoln Sanitary District Darrell Dill, Sr., Chairman Donald Barker, Jr. Samuel Clay-Vice Chair Roberta Dickinson Peter Graham Melissa Quintela Darlene Mulari-Treasurer

Appointed Officials

FY2020 Budget Committee *Gilberte Mayo, Chair Cathy Moison, Chair *Richard Dill *Joshua Gray *Thora House *Michael Ireland *Brian Lindsay Mark Muello *Sophia (Lynn) Robinson Roger Ryder *Whitney Souers Deirdra Trask *Stacey Williams Katelyn Trask Curt Ring Michael Ireland

Airport Advisory Committee Brad Libby Carlos Lopez Keith Strange William Thornton Roger Ryder Stephen Libby

Cemetery Committee Hervey Clay Stephen Clay Elizabeth Steeves Raymond Tilton Sharlene Black Howard Black


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Lincoln Water District Frank Nicastro *Deirdra Trask Burton Weed Andrew Stevens

Library Advisory Committee Howard Black *Sharlene Black Bonnie Gray Ashley Mitchell Linda Muello Patricia Nobel *Mary Scott

Appeals Board Edmund Alyward Jerry Davis Fred Leisentritt Peter Phinney

Planning Board Cathy Moison, Chair Mary Lomonaco, Vice Chair *Mark Blomsma, Vice Chair *Samuel Clay *Cheryl Krawietz, Secretary Denise Kusnierz- Secretary Carlos Lopez Glen Porter Jamie Graham Roger Ryder Sharlene Black, Alternate Mike Ireland, Alternate Amanda Woodard, Ex-Officio *Bruce Arnold, Ex-Officio

Recreation Committee Linda Brown Traci Bubar David Hainer Shannon Jordan Cheryl Krawietz B.J. Savage Monica Vanadestine

TIF Committee Ruth Birtz *William LaBrie Roger Ryder Cathy Moison David Moison Melissa Quintela Sharon Sibley Keith Strange

Events & Tourism Committee Kelly Arthurs *Mary Bies Ruth Birtz Bryan Coons *Cheryl Krawietz *Terry Leman Brittany Libbey Ashley Mitchell Lisa Noyes *Karen Richards Kelly Ryder Sharon Sibley *Patti Theriault *Leah Toby *Julie Zagorianakos Terry Archer Allan Archer Deb Argast


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ATV Ordinance Committee Stephen Clay Henry Carey Nancy Souza Daniel Summers Voter Registration Appeals Board Melissa Quintela, Board Chair Ruth Birtz, Alternate Karen Lane, Democrat Ronald McComb, Alternate

Democrat Election Clerks Julie Albert Mary Bies Fay Broderick Marie Foss Diana Hill Ronald McComb Samuel Theobald Jacqueline Thurlow Mary Turner Amanda Woodard Linda Balthazor Lee Betz Bonnie Gray Gail King Samuel Swan Pamela Theobald Jo-Ann Weed Cindy Denniston Kelly Ryder

Jeremy Weatherbee

Republican Election Clerks Carole Andrews Emily Barker Pat Burnham Gloria Coons Robert Coons *William (Bill) C. Davis Gloria Edwards Amanda Gerrish Linda Gerry *Barbara Goodman *Jean Hanington *Ruth Hatch Jennifer Jordan Ann Morrison Mark Muello Melissa Quintela Cathy Tallman *Joyce Tozier Deirdra Trask *Barbara Worster Ritchie Hafford Tammy Kimball

Unenrolled Election Clerks *Howard Black Sharlene Black Gina Krawietz *Pamela Theobald Betsy Vanadestine Rebecca Ingalls


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Town Manager’s Report By Rick Bronson

To the Citizens, Taxpayers and Town Council of Lincoln

Not all years are created equal. As I expect you all know this past fiscal year has had some complications; some of the changes or complications have not ended yet. Among those complications have been:

We are finding it quite difficult to hire and retain police officers. Because of all the issues that have recently descended onto law enforcement agencies nationwide it seems that fewer people want to accept jobs in law enforcement. That has created a bidding battle among the various law agencies to recruit and then retain good personnel. We gave a nice wage increase to our sworn police personnel a year ago in an attempt to fill our ranks. For a brief time that seemed to help greatly. However other agencies around us have done the same type of thing and so we do not now appear as generous as we did a year ago. This is not simply a money issue. The controversy over actions of some police officers in a number of cities has caused what could be good officers to shy away from the law enforcement field. Also, we in Maine and many other places have suffered with things being said over social media that have caused some good potential police officers to look for other types of work. To make this all the more difficult the Maine Criminal Justice Academy which future officers must attend is closed due to the COVID pandemic, thus no new officers are being produced. As of this report we continue, a bit against the tide, working at recruiting more good personnel to the Police Department.

Other changes at the Public Safety building include a rather total change in the way Lincoln’s Emergency Medical Services will be provided. Our joint EMS service provided by East Millinocket in partnership with Lincoln over recent years has come to a close. I do not find this change a total surprise but until late winter in 2020 we had no actual idea when such a change might happen. Then East Millinocket asked us to provide a cash subsidy to them. After much research into how things could work if Lincoln set up and operated a stand-alone EMS system, the Town Council decided in June to do just that within the town budget that was to begin on July 1, 2020. As soon as the Council voted to set up and operate our own EMS service, the town staff began making arrangements to make that happen. We now have a group of smaller towns around Lincoln who will be using our EMS service, helping to bring in money to support that service.

In recent years we have thought that the town should take control and responsibility for the various dams that impound water which creates most of the lakes and ponds in Lincoln. Just as we were really beginning to work on this issue one dam on the former Haskell Lumber property had a failure. Actually, the dam itself did not fail but the berm at one end of the dam did fail.


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Over a period of hours, the pond behind that dam drained. During the draining a number of things came close to being overtaken by the flowing water but all ended about as well as it could.

That incident caused us to look more carefully at all the dams and to try to move more quickly to taking control of the dams. Among the things we have immediately done are legally take ownership of some of the dams, send engineers to assess the condition of all the dams and undertake immediate repairs to the dam at the outlet of Upper Pond.

Early in the fiscal year which began on July 1, 2020 the Town Council has put in place a Lincoln Lakes Water Levels and Minimum Flows Ordinance. This ordinance is simply enabling legislation, approved by the Maine Department of Environment Protection. Later the ordinance will let the town set target water levels in the various ponds and lakes. As that water level setting effort happens, the public will be invited to public hearings regarding the best target water levels for each lake system. We may delay doing that for a while until we can hold better public hearings.

We are currently having difficulties with holding public hearings, or even open Town Council meetings. The obvious problem is the COVID 19 pandemic. Since we cannot hold open meeting as we once did, we have streamed the Council meetings over various media, including the town’s web site. We have developed an email site for citizens to send comments or questions to the Council before a Council meeting, so that we can print those questions or comments and distribute them to the Councilors. We have used the media Zoom so that Councilors or departments heads can meet without all being in the Council Chambers together at one time. For those public hearings that we have not been able to postpone, we have invited citizens to either come into the Council Chambers one at a time after awaiting their turn to speak, or to connect in advance of the hearing with Kelly Ryder our Events and Communications Director, to be included in the hearing via Zoom. While none of that is perfect it has largely worked.

Other adjustments we have been forced to make due to COVID include closing the town office to the public. Initially we did that with the town office staff working in a two-platoon system, to create physical spacing between the employees, so that we got phones answered and helped citizens through a drop box, email and regular mail. During normal business hours a number of staff members who were not in the office worked from home via the internet still doing most of their normal functions. However, after a few weeks of that effort we almost fully reopened the office in early June with glass partitions between the public and the staff and a limit as to how many people could join us in the office at one time. While with some extra effort we find we can perform most of the functions that the public needs, we were still kept from completing some things because many State and federal offices that we must interact with stayed closed. We all look forward to when the pandemic will be fully over.


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The pandemic has also created difficulties for the Town Clerk, Ann Morrison, regarding elections. She has had to initiate multiple changes to the normal set up, processing, and even timelines to meet the state’s requirements during the pandemic. This has been a difficult process, and if the pandemic continues it could make it even more difficult for the clerk’s office to keep pace with state election regulations.

Other victims of the pandemic have been some recreation programs and many of the town events. The biggest loss of an event was the total cancellation of the very popular annual Loon Festival. Due to the rules from Maine’s Governor we were limited to events of 50 or fewer people at any normal type of event. So unfortunately, the Loon Festival was totally dropped.

In its place Kelly Ryder and the Events Committee created the “Drive-in Concert” site off West Broadway. In total, beginning in June, they conducted 7 concerts at the site where the audience was asked to stay in their cars to maintain social distancing. This is just another example of adjustments that have been made. While these concerts all took place very early in the fiscal year that began on July 1, the planning and making of arrangements was done late in the fiscal year that ended on June 30, 2020.

Yet another effort that we were heavily involved in well prior to June 30, was our effort to complete the two outstanding audits for the years ending June 30, 2018 and June 30, 2019. Part way through this past year we came to understand that the town’s previous auditor felt she had resigned our account in the middle of 2019. While I cannot find any such notice from that auditor, this only put us further behind on being timely with the audits of the town’s finances. At that point, I was required to get Town Council approval to hire a new auditor. We put out requests for proposals to a number of auditing firms and eventually, after interviews and reference checks we hired James Wadman Company of Ellsworth. They will be carrying out full audits of the town’s finances for the years ending on June 30, 2018, June 30, 2019 and June 30, 2020.

Melissa Quintela, Lincoln Treasurer, and I began work with Wadman and Company in April to conduct these audits. Shortly into the process Wadman told us that some elements of Lincoln’s financial reporting were not being carried out in what they see as normal methods. We learned that we will need to change some of the town’s accounting systems which had developed over much time.

Melissa and Cindy Denniston, Lincoln’s Deputy Treasurer, provided much information and documentation to Wadman, and then members of their staff were sent to Lincoln to look at records. Although Wadman might have liked to have more of their staff live and in person in our town office, that was restricted due to the pandemic occupancy limits in place. However, this effort has produced completed audits for the years ending June 30 of 2018 and 2019. Now


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our audits are and will be much more valuable, realistic and timely. Copies of these audits will be available to all interested persons on the town web site.

Also, in the past year, we negotiated and ratified three fresh union contracts; one each with Police & Fire, Public Works, and Transfer Station. All three contracts, each in place for three years, have proven to be more useful to the town than the contracts that preceded them.

In the case of the Fire Department contract, we have added a number of features by which we are attempting to modernize the department. That fact combined with the change to the EMS system creates substantial modernization of the department.

After the Buildings Committee met multiple times over a year ago, the Council authorized seeking a consultant to advise the town on how to move forward with all the various buildings the town uses. The question before the consultant is which buildings are worth keeping, even if some money must be put into better maintenance and which buildings would it be more effective to replace. We should get the report from James Sewall Company, the selected consultant, a bit into next year.

Some people think that the town will need to adjust our budget due to the pandemic; maybe we will need to do that to some degree. And if that is needed, we will do it. However, thus far, collections of taxes, fees and monies from other levels of government are very near exactly as we had budgeted. The extraordinary costs we are suffering from the pandemic are largely being replaced by State and federal government programs. We have already received some of that money.

It is clear that in the current time of uncertainly many people, many in Lincoln, are on edge. However, as of now, the final upshot of all these changes and adjustments is that Lincoln is in quite a good position to move forward when things clear and we can. Then we should be ready to move more quickly forward.


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Town Council Chair’s Report By George Edwards, Chairman Fiscal year 2020 is officially in the books. It has been quite a year. Overall, it has been another good year for the town. However, this year we were hit with a global pandemic that has wreaked havoc on the overall economy.

This means delays in the new CLT (cross-laminated timber) plant from opening. The council has continued to work hard to budget accordingly and make sure the towns investments help secure our financial future. The council has done a great job at keeping the mil-rate for property taxes as even as possible.

However, the upcoming years are going to be where the true tests come in to play. On the horizon, we have a 2.5 million bond to go to the voters to get our road maintenance caught up to where it should be. This will also include repairs/replacements of most sidewalks as well.

Another upcoming item will be the state of our buildings. The council is currently working with Sewall company to get a plan in place for how we get the buildings the town currently owns fixed, or if we need to look at building new/combining buildings. This may likely include finally building and completing the Rec Center. So please keep an eye out for the meetings when this comes around.

I would like to thank the rest of the town council, Town Manager Rick Bronson and Economic Director Jay Hardy for all the work you put in for the betterment of Lincoln.

I would also like to thank all of the town employees as well. Your hard work and dedication is greatly appreciated.

I would also like to give a special thank you to our events coordinator Kelly Ryder and our Events Committee. Given the situation with the pandemic, Kelly has been able put on some great events, and we have many upcoming for this next fiscal year. Kelly also spearheaded the campaign to have Lincoln become Town of the Year, which we won.


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92.9 FM The Ticket’s “The Drive Show Maine” holds a Town of the Year contest annually. They start with 68 towns from all over their listening area. The contest runs for nine weeks. 2020 proved to be Lincoln’s year. We got the most votes of any town, and soon proved to be unstoppable in this competition, ultimately winning the whole contest.

Lincoln defeated Van Buren in the first round with a little help from Kelly “the General” Ryder who became a frequent guest on the show promoting Lincoln. After beating Van Buren, we defeated Ft. Kent, and then Mars Hill to become the Northern Region Champions.

Then Lincoln made it to the “Elite 8” where we faced Dover-Foxcroft. For that round the Drive Show Maine came to Lincoln and broadcasted live from the gazebo. Guests included Kelly Ryder, Jeremy Weatherbee, Ruth Birtz, Melissa Quintela, and the always entertaining NFL player Matt Mulligan. We defeated Dover-Foxcroft in that round and then faced off against Pittsfield for the Final 4. We beat Pittsfield too, thanks to a little help from Tracie Murchison on the radio.

After defeating Pittsfield, Lincoln made it to the finals where we went up against the very strong Jonesport squad. Author Steph Mulligan was a guest on the show to help promote Lincoln as well as Kelly Ryder. Jonesport proved to be a worthy opponent, for a town of just 1300 people, they received over 23,000 votes through their 6 matchups. They put up a great fight, but in the end, they were no match for the Lincoln network of voters. Overall in the tournament Lincoln received 40,000 votes. In the final round over 27,000 votes were cast and Lincoln received 54% of the votes, making Lincoln the 2020 Town of the Year.


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The Drive Show Maine came to Lincoln once again on July 22nd for a live broadcast to celebrate Lincoln winning Town of the Year. The Events and Tourism Committee put on a community BBQ and a mini Redneck Regatta where the Drive Show’s Mark Paulette easily defeated Lincoln’s Kelly Ryder in our famous ducttape and cardboard boat race. We had some special guests on the live radio show broadcast from Prince Thomas Park, including Kelly Ryder, Ruth Birtz, Rick Bronson, Gloria Edwards, Jeremy Weatherbee, Mandy Fullerton, and Sarah Sutherland. The Ticket generously donated $250 to the Lincoln Regional Food Cupboard and $250 to the Penobscot Valley Humane Society. They also presented the Town with a nice framed Town of the Year poster. 92.9 The Ticket also gave away over $900 in prizes to folks at the celebration. The Town served Hot Dogs, Burgers, chips and drinks to the folks who came to the BBQ. Thanks to everyone who voted for Lincoln. We are already looking forward to next year and hope to be the first town to win Town of the Year back to back.


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Economic Development By Jay Hardy, Economic Development Director Introduction This fiscal year marks the second full year of the expanded economic development effort in Lincoln that was launched in May 2018. The first full year of this Lincoln development initiative was outlined in last year’s annual report, but focused primarily on building capacity, developing approaches, establishing relationships / network, and securing additional resources. This is a summary of those key activities:

• Organizational / Leadership Development / Networking • Lincoln Paper and Tissue (LP&T) Site Assessment and Remediation • LP&T Site Redevelopment • Strengthening Financial Platforms • Expanding Infrastructure to Support Business • Creating a Diverse Affordable Energy Platform • Building a Workforce / Human Capital Platform • Branding, Marketing, Outreach and Business Recruitment • Business Retention and Expansion • Visitor and Tourism Initiatives

Major Accomplishments This year, Lincoln’s economic development initiatives have built on that foundation to energize growth in the community and especially at the former LP&T site. In September, Lincoln hosted the announcement of the first business to locate in the Maine Forest Products Innovation Park — the reimagined former mill site. That company, LignaTerra, will be the first cross laminated timber (CLT) manufacturing facility located in the northeastern United States. The company plans to invest $30 million in the manufacturing facility that will initially employ 100 workers, with plans to expand as product demand builds. The company plans to locate on a portion of the 80 acre “carve out parcel” located on Park Avenue. This land is an undeveloped part of the LP&T site that was acquired by the Town as a part of the bankruptcy process. While this announcement was the culmination of a strong team effort, it marks the beginning of a long process that will include completing the site planning and preparation, environmental and site permitting, completing the financing package, and developing the infrastructure to support the facility and its future growth. With the proposed CLT facility as the anchor tenant for the Maine Forest Products Innovation Park, other new development is being planned that will complement and support this major manufacturing facility. Lincoln Lakes Innovation Corporation has entered into a joint


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development agreement with hep energy USA to build a renewable, affordable energy platform for businesses in the Park – and beyond. In addition to the energy component, forest products companies need front-end services – wood handling / sorting; a sawmill; kiln drying, and; other related processes. Ideally, these will be shared services provided to multiple forest products manufacturers. Discussions and negotiations are ongoing with a number of domestic and international companies interested in investing in Lincoln, including some whose core business will complement and utilize the CLT manufacturing process. The development process is one designed to build momentum and create connections among businesses – the reason for creating the Maine Forest Products Innovation Park in the first instance. Securing Resources In order to support these development initiatives, Lincoln has been identifying and securing resources, including the $650,000 that was awarded at the end of the last fiscal year. Lincoln has secured an additional $35,000 in Community Revitalization funding from EPA; an invitation to submit a grant for $1 million to the Northern Border Regional Commission (NBRC) to assist in funding the Innovation Center / Workforce Development facility, and; $185,000 from the Maine Development Foundation on behalf of FOR/Maine to provide resources for technical assessments. The Lincoln Lakes Innovation Corporation entered into a Memorandum of Understanding (MOU) with the Town to create a $1 million line of credit that can be used as match for various state and federal grants along with other expenses incurred by the development program. This line of credit will be repaid from revenues generated by new business development in Lincoln. By the end of the first quarter of the next fiscal year, Lincoln will submit a grant request to the Economic Development Administration (EDA) for up to $7 million for public works and infrastructure upgrades that will support the Maine Forest Products Innovation Park. The final shape of that package will be determined by a series of technical assessments that have been undertaken or are about to commence, funded in large part by the resources granted from the Maine Development Foundation. Those elements are outlined in greater detail below. Environmental Assessments and Technical Evaluations Lincoln’s people, our abundant natural resources, our existing strategic position in the forest products supply chain and our quality of life will drive our successful redevelopment. That redevelopment will also depend upon accurate information about the environmental condition of our available resources, particularly the LP&T mill site which has been classified as a Brownfield. This year we began deploying the $650,000 of EPA funds awarded to us in June of 2019. We have hired two environmental consulting firms that are undertaking a rigorous assessment of environmental issues and possible remedial approaches to make the LP&T site and other commercial areas suitable for redevelopment investment.


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Investments will also be driven by our infrastructure and assets. As noted above, we have received a grant to undertake the evaluation of existing assets and identification of infrastructure gaps. Those necessary for our development program include: upgrades to the impoundment system (dams) that provides process water to the mill site; creation of an access road from the mill site to River Road, paralleling the Penobscot River; upgrades to the wastewater plant on the mill site; repurposing the # 8 tissue building together with the #6 & #7 building; converting the existing turbine and generation facility to a combined heat and power (CHP) plant to provide affordable energy to commercial consumers in the Innovation Park, and; upgrading broadband access.


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The Road Ahead Lincoln is off to a strong start based on a clear vision and consistent community support. Recent events – the global pandemic; world-wide economic realignment; social upheavals – have all threatened community and economic progress in our town and every other place on the planet. Business investment decisions are driven by predictability – and these are unpredictable times. Our path forward will be to provide as much stability as possible to encourage investment. Having a well-defined strategy and maintaining flexibility is the starting point. Pivoting attention to infrastructure investments – especially in areas that reduce operational costs such as energy and transportation; as well as focusing on workforce recruitment and development will provide a bridge to investments as the economy recovers. Lincoln’s development program continues to move forward and will be poised for even greater success as the local, regional, national and global economies rebound.


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Town Clerk – Office Manager By Ann Morrison-Clerk It’s hard to believe that we have been in our new Town Office for over a year now! We absolutely love our new space and continue to make it a home by adding decorations and organizational office supplies. The teller set-up from Machias Savings Bank has made our counter stations comfortable and professional. The already existing vault made a very easy transition for our vital records. The addition of LED lighting has been fantastic. We do not experience shadows in our work areas and can see everything in the vault without needing a flashlight. We continually receive positive feedback from residents and non-residents who visit us on the way to their final destination. Everyone loves the ease of parking, handicap accessibility, cleanliness and how professional the office feels. This year the front office staff included Town Clerk Ann Morrison, Deputy Town Clerk Diana Hill, Tax Collector Tracie York, Deputy Treasurer Cindy Denniston, Kandi Robinson, and Becky Ingalls. During the course of the year many positive changes began to take place due to the economic development projects at the former Lincoln Paper and Tissue Mill site. More and more projects were thrown Cindy’s way including applying for and managing grants and helping Jay with some of the Lincoln Lakes Innovation Corporation’s paperwork/projects. With this additional work, her time at the front counter became very limited. Kandi was hired on part-time 20 hours a week at the counter and 5 hours helping with events paperwork. Kandi parted ways with us and went to the Chamber of Commerce (we wished her well in bringing the Chamber back up to speed) and Becky was hired to fill her position, without the events piece, as a Deputy Clerk Trainee to learn Diana’s role before she retires sometime in the future; there is a lot to learn! Eventually, Rick made the decision to move Cindy full-time to the Finance Department and Becky was hired full-time with 8 hours a week helping Dennis at Public Works with payroll and other needs. Having Becky here solely as a front office employee for those allotted hours has boosted morale and made getting projects completed a reality. She has been a wonderful asset to our team! One of the biggest challenges of fiscal year 2020 was the COVID-19 virus that hit the United States at the beginning of 2020. By February it was hitting hard, many States with hospitals at capacity in the ICU. Governor Mills ordered a State of Emergency (which has been extended many times) and Stay-at-home orders. Schools closed early for the year making an emergency jump to teaching on-line. The Town Office closed for approximately three months to the public. Our staff worked in shifts to limit the number of employees in the building at one time. We did our transactions for customers through the mail or by using a drop box outside our front door. We were all in hopes that by doing these things the virus would move on quickly and things would go back to normal. This was not the case. At of the end of this fiscal year, we are still in a State of Emergency, schools did not go back to in-person learning, social-distancing became a thing (staying at least 6’ from one another), no gatherings of over 50 people and social-distancing required and face coverings were highly encouraged and in some places required.


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Vital Records- The Clerk’s office is responsible for recording and maintaining 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 in or relationship to, as set by law. There continue to be changes made on how we issue vital records. The State is actively putting more and more of the older records on-line in the DAVE system. This keeps us on our toes, but also provides for the most up to date record available; and continues to help with freeing up limited storage space. We are actively restoring old records each year one or two books at a time as the budget allows. This is a very important undertaking so these records are available for future generations to research and archive our rich history. This office also processed the following vital records during the fiscal year:

FY2020 Vital Records Issued Birth Certificates 381

Marriage Intentions/Licenses 39

Marriage Certificates 101

Death Certificates 418 During this fiscal year the following events took place in Lincoln: Births: Of 43 births that occurred this year to mothers that were Lincoln residents, one baby was born in Lincoln and the remaining 42 children were born in Bangor. Until Penobscot Valley Hospital offers child birth services again in Lincoln, the only births we will see will be those in the case of an emergency situation. Deaths: There were 111 deaths in Lincoln this year. Eighty-seven of them were Lincoln residents. Marriages: Of the thirty-seven marriage licenses we issued twenty marriages took place within the town of Lincoln. General Transactions- 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 (ATV’s), snowmobiles, boats, and vehicle registrations. Farmers Market applications and payments are processed by the front office staff as well as issuing trash passes and accepting payment for tickets to events that the Town is hosting, along with other administrative services (processing of tax payments and notary services) and fee processing for all Town departments.


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Dog Licenses- According to State law, a dog or kennel cannot be kept without being licensed with the Clerk’s office annually before December 31st. By State law a $25 per dog late fee is applied on February 1st for every unlicensed dog. Annual dog licensing begins in mid-October so there is plenty of time to avoid that late fee. Each year we end up with a long list of unlicensed dogs and it becomes the task of the Animal Control Officer to visit each location to bring them into compliance. It is a challenge to keep the list under control and we are always working toward better ways to manage dog licensing. This fiscal year we processed 907 dog registrations. It is certainly a challenge for our sole Animal Control Officer to contact approximately 300 unlicensed dog owners that we continue to have at the end of each year. Mary has done a great job with this and narrowed our list to under 100 unlicensed dogs this year. This was a joint effort made possible by more advertising, reminder phone calls, and an informational insert included with the tax bills. For approximately $200 we reached over 4,000 accounts including dog owners and landlords that could pass the information on to multiple residents. When COVID-19 hit, Mary had to stop visiting residents due to the many restrictions the virus brought, including the Town Office closing to the public. The Town does not get State notification of a dogs’ passing or if a dog gets a new owner, so please, if you are a dog owner, call us to let us know you no longer have a particular dog or the animal has moved to another town. This simple act of calling us to make that notification can make our list much shorter. Your help would be greatly appreciated! Taxes- Taxes – Our tax year runs July 1st to June 30th, and our two installment due dates are November 15th and May 15th. The Town of Lincoln also offers tax payers the option to participate in the Tax Club, a monthly payment option for the yearly tax bill. The yearly tax bill amount is broken up into twelve payments, due on the 10th of each month. Open enrollment in the Tax Club is during May and June, once the tax account(s) is paid in full. For more information about the program and how to sign up, email the tax collector at [email protected], or call the Town Office at 207-794-3372.

Collections this year were comparable to last year’s figures, and by the end of June the 2020 tax year was less than one half of one percent behind last year’s rate. For the months of March, April, and May, our excise tax figures were substantially lower due to our Town Office being closed to the public. Property tax payments were still being processed at normal levels, however, by mail and through the drop box. Once we re-opened in May, our excise tax figures rebounded considerably, and we ended the fiscal year on target for excise collection.

Tax Collector, Tracie York, has provided the following chart, depicting the types and amounts of taxes collected by our office during this fiscal year. It also shows the number of receipts processed for taxes and motor vehicles, as well as how many Inland Fisheries & Wildlife registrations and licenses were purchased through the Town Office. New this year was the option for Rapid Renewals for boats online, and just over 16% of our total boats registered in FY 2020 were done using the online option. Our Motor Vehicle Rapid Renewals were 5.68% of the overall motor vehicle transactions, compared with 2.43% participation last year.

mailto:[email protected]


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FY 2020 Taxes Collected

Property Taxes $ 7,137,395.39 Motor Vehicle Excise $ 971,127.87 Boat Excise $ 10,221.19 Aircraft Excise $ 37.35

Receipts & Registrations Tax Receipts 8,382 Motor Vehicle Receipts 5,593 MV Rapid Renewals online 337 ATV's 634 Boats 525 Boats Rapid Renewals online* 105 Non Res Milfoil 11 Snowmobiles 447 Hunting/Fishing Licenses 497 *April through June

Elections- The November 5, 2019 was a rather quiet election. We had many local board seats up for grabs, but only two State Referendum questions on the ballot. One of the three RSU67 Board of Directors seats did not have anyone running for it and was won by write-in votes. The winner of the seat, Jackson Weatherbee, an 18-year-old senior at Mattanawcook Academy eventually declined the seat under the reasoning that he wouldn’t be available to attend meetings once he went away to college in the fall. Both the Transportation bond and Constitutional Amendment question passed with the voters in the State. The Constitutional Amendment question would allow for amending the Maine State Constitution to allow persons with disabilities to sign petitions in an alternative manner as authorized by legislature. For the first time in many years, the State went to a Primary election in place of caucuses. This Presidential Primary and State Referendum was held on March 3, 2020 with 862 ballots being cast. There was a State Primary and RSU67 Budget Referendum election scheduled for June 9, 2020 but due to the State of Emergency, Stay-at-Home orders, etc. it was rescheduled to July 14, 2020.


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Cemetery Trust Fund Report

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 paid.

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 Arthurs, Phillis Ann $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 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 Black, Sharlene $75.00 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 Briggs, Almon $150.00 Briola, Peter & Helen M. $250.00 Broderick, Fay $525.00 Bruce, Evan E. $100.00


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Bruce, Homer & Daisy $200.00 Bryant, Leonard B. $100.00 Buck, L.A. $200.00 Burke, John William $100.00 Burke, Robert $150.00 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 Carpenter, Carl $100.00 Carr, Royal and Dora $150.00 Carter, Loreta $100.00 Casey, Charles $300.00 Chamberlain, Dolores $150.00 Chandler, Brenda $225.00 Chesley, Arthur & Sally $600.00 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 Funeral Home $75.00 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 Cole, Roger E. $50.00 Collier, Lawrence $100.00 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


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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 Currier, Sheldon $75.00 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 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 $150.00 Dicker, Waneta $300.00

Dill, Delores $225.00 Dill, Donald $300.00 Dill, Sr, Darrell $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 Dutton, Nancy $225.00 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


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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 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, Lisa $75.00 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, Hazel & Alton $300.00 Hamm, Lyman M. $100.00 Hammond, Frank & Dorothy $150.00 Hanscom, Ira $100.00 Hanscom, Ivan A. $100.00 Hanscom, Lewis & Glenace $100.00


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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, Jessica & Martin Smith $150.00 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 Hubbell, Patricia $75.00 Huntington, Ivan $150.00 Hurd, Clyde $225.00 Hurd, Darrell & Pearl $100.00 Hurd, Douglas & Diana $75.00 Hurd, Lorenzo $100.00 Inzevma, Toby $150.00 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 Ireland, Wilbur O. $100.00 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, Frank L. $100.00 Jordan, Lisa $225.00 Jordan, Norma $150.00 Joslyn, Neil & Virginia $75.00 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 $1,275.00 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 Laliberte, Adrian $150.00


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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 Magnant, Terri $75.00 Mahar, Jamie $75.00 Mahar, Jamie & David Chessie $75.00 Mailman, Charlotte $75.00 Marin, Janet & Donald $300.00 Martin, Geraldine $100.00 Martin, Joseph $300.00 Martin, Teddy $75.00 Martin, Tonya $75.00 Mathewson, Ronald $150.00 Maynard, Harry & Jolene $375.00 McCafferty, Holly $75.00 McCafferty, Mark $100.00 McCarthy, Paul & Louise $100.00 McComb, Ronald $250.00 McComb, Ronald $150.00 McCormick, Clifton & Kathleen $150.00 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


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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 $100.00 Merritt, William & Carolyn $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 Jr., Raymond $150.00 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 SR, Thomas $150.00 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, Beth $75.00 Pelkey, Brenda $75.00 Pelkey, Brenda $100.00 Pelkey, Brenda $75.00 Pelkey, Milford $750.00 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


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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 $150.00 Phinney, Albert D. $100.00 Phinney, Hartwell A. $100.00 Phinney, Merle $50.00 Phinney, William $100.00 Picard, Marius $225.00 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


30

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 Shorey, Roxanne $600.00 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, Margaret $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 St. Pierre, Fernand & Therese $75.00 Stanley, Angela & Russell $150.00 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 Stevens, Heidi $150.00

Stewart, Carl $200.00 Stewart, Muriel $1,500.00 Stover, Susan $400.00 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 $225.00 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 & Sharon $150.00 Thompson, George B. $100.00 Thompson, Nicole $75.00 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


31

Tilton, Leroy & Kyma $100.00 Tolman, Blance $100.00 Tolman, Richard E. JR. $75.00 Trafton, Barbara $150.00 Trask, James & Deidra $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 $75.00 Vandehei, Autumn $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 Wood, Victor $500.00 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 Zagoriankos, Nicholas & Connie $150.00

$112,285.20


32


33

Taxes Receivable for Real Estate *Indicates Paid by 8/31/2020

460 Main Street Realty Trust 686.21 *Abbott, Donald W & Kaye E 556.77 Abramo, Michelle et al 978.07 Albert, John S 2,202.69 Albert, Sherryl 2,483.10 Albert, Sherryl 1,312.67 Albert, Sherryl 564.9 Albert, Sherryl 1,068.83 Alyea, Gene H & Cheryl Kay 353.57

*Ames, Rickie L & Alisha M, Trustees Of 2,607.06

Andrews, Scott 117.86 *Antolin, Tracie 843.29 Araujo, Robert G 451.1 B & W Rentals LLC 1,467.10 B&W Rentals LLC 463.3 *B.I.R.M. Mobile Home Park LLC 2,639.57 *B.I.R.M. Mobile Home Park LLC 211.33 *B.I.R.M. Mobile Home Park LLC 270.26 *B.I.R.M. Mobile Home Park LLC 211.33 *B.I.R.M. Mobile Home Park LLC 211.33 *B.I.R.M. Mobile Home Park LLC 211.33 *B.I.R.M. Mobile Home Park LLC 211.33 *B.I.R.M. Mobile Home Park LLC 211.33 *B.I.R.M. Mobile Home Park LLC 99.57 Bailey Park Apartments/Lincoln ME 25,456.90 *Bank of America, NA 1,741.42 Barbeito, Hector 1,081.02 *Barnes, Frank B 633.62 *Barrette, Allen 115.83 *Bartell, Suzanne J 25.52 Bednarz, Thomas 1,283.76 Bednarz, Thomas 1,406.14 Beers, Tony W 1,005.84 *Bennett, Stephen T & Marsha C 1,103.37 *Berry, Bryan 170.69 Bickford, Ashleigh J 1,485.39 Bickford, Michael 684.78 *Bird, J Steven 1,221.23

Bird, Lorin G 847.34 *Blanchard, Janet L 1,165.35 Bolstridge, Paul 95.5 Bourgoin, Michael & Mary Jo 1,148.08 *Boyd, Thomas R 320.15 Boyington, Donna M 1,668.27 *Boyington, Joel R 528.32 Boyington, Mark T 4.73 *Boynton, Ralph D 891.03 *Boynton,Ralph 121.92 BPK Real Estate Holdings LLC 609.6 Braley, Kayla 1,310.64 Brandmayr, Stephanie L 1,247.65 Britton, Sherry L & John M 318.01 Brown, Allen K & Pamela J 1,310.64 Brown, Bruce & Linda 1,660.14 *Brown, Joseph 1,993.70 *Brown, Joseph L 505.99 *Brown, Joseph L 510.3 *Brown, Joseph L 680.39 *Brown, Joseph L 772.97 Burdick, Dale 731.52 *Burleigh, Brent A & Kim M 859.54 *Burt, Michael R 592.29 Cady, Steve & Karen 280.42 *Cahill, Dawn 416.56 *Cameron, John H & Jean W 175.77 Capone, Joseph 941.32 Carver David L & 1,174.50 *Cassidy, Murray 140.21 Cen, Jian W 1,290.32 *Chan, Michael & Xiao Chuan 474.47 *Chandler, Roland III 1,820.67 Chase, David A 483.44 *Chase, Stephen W 824.99 Chessie, Karen 359.08 Clay, Samuel 1,595.12 *Clay, Stevens & Clay Inc 1,089.15 *Clay, Stevens & Clay Inc 1,438.66


34

*Clay, Stevens And Clay Inc 229.62 *Clay, Stevens Clay Inc 6,156.96 Clifford, Kenyon 548.64 Clifford, Kenyon 343.41 Clifford, Kenyon R 534.42 Clifford, Kenyon R & Alicia M 953.01 Clifford, Kenyon R Trust 597.41 Clifford, Kenyon R Trust 737.62 Clifford, Thomas 32.51 *Cole Properties LLC 100.64 Connors, Monica 743.71 Corriveau, Barry 231.65 *Cote, Melissa M 882.9 *Cousins, William R 353.57 *Crocker, Mark & Wendy 813.81 *Currie, Stanley G 1,251.71 *Cyr, Nathan L 3.73 *Czuczor, Atilla 306.83 Danforth, Dennis C Jr 1,300.48

*Davis, Andrew E & Davis, Michael W 481.58

*Davis, Jennifer 74.17 Decristofaro, Michael 1,863.34 Dehayes, Teresa J 1,507.74 Delano, Freda 1,332.99 Delay, Derek J 199.14 *Desantis, Paul 192.8 *Deschaine, Paul J 1,862.96 *Dicenso, Josephine A 1,504.69 *Dicenso, Josephine A 118.87 *Dicenso, Josephine A 598.42 *Dicker, Robert 555.02 *Dicker, Robert 138.08 *Dickinson, Robert A 2,115.31 *Dill, Jeremy 687.83 *Dill, Jeremy 536.45 *Dill, Michael 1,263.90 *Dolley ,Rustie J 1,194.82 *Dorr, Danny R 2,246.52 *Doucette, Kimberly S 351.54 Downard, Eleanor A Estate of 1,270.00

Downs, David A 1,351.28 Drinkwater, Roland K 1,381.76 Drinkwater, Kimberly 69.09 *Drouin, Jeffrey D Sr 140.03 *Dubois, Kevin 1,205.99 Duhaime, Richard 587.25 Duke, Bethany 362.71 Dures, Kenneth 442.08 *Dutton, Nancy 522.22 Dyer, Deborah A 1,032.50 Eastman, Jeb 748.92 *Edgecomb, Victor A 1,083.06 Edwards, Timothy 150.37 *Edwards, Timothy 748.79 Eodice, James & Theresa 729.49 Ewing , Leanna E 243.84 Ewing, Leanna E 274.32 Farrington, Elwood H Sr Estate of 465.33 Farrington, Elwood Sr Estate of 1,318.77 *Farrington, Stephen 1,581.82 *Fasano, Holly J Lynn 66.04 *Fish, Alison R 280.42 *Fish, John A 290.58 Fiske, Zenda 1,773.94 Flannery, Barry P 85.34 Flannery, Kimberly A 457.56 Flannery, Richard A 1,755.65 *Forsten, Craig 30.48 *Fortier, Jon P & Rachel E 895.09 *French, Carla J 87.38 French, Susan Y 980.6 *Garland, Gloria J 378.85 *Garnett, Victoria Elaine 221.6 Gates, Alan B & Joan E 1,490.80 Gauthier, Traci 987.55 Gelfuso, Lee Ann & John N 2,086.86 *Gerrish, Christine 402.34 *Gerrish, Christine 715.26 Gilbert, Robert 325.12 *Gillott, Michael A & Barbara 87.49 *Gleason, Sean P 2,070.61 Glidden, Ashley 1,521.97


35

*Global Premier Asset Management NJ LLC 288.54

Gobeille, April 591.31 Gobeille, April N 973.12 *Gold Star Cleaners Inc 1,902.11 Goodwin, Edwin 491.74 Goodwin, Edwin 442.98 *Goodwin, Edwin C 1,469.14 Goodwin, Edwin C 916.43 *Goodwin, Erland 65.02 *Goodwin, Frederick S 611.63 Goodwin, Frederick S 1,637.79 Graham, Peter & Jennifer 1,627.63 *Grass, Earl 410.46 Gray Patricia L 672.59 *Grehoski, Steven 934.39 Griffin Enterprises 150.37 Griffin Enterprises 227.58 Griffin Enterprises 225.55 *Griffin, Joan B Trustee of 4,866.64 *Gulesian, Charles 1,245.62 *Gulesian, Charles 316.99 Guthrie, David 1,903.98 Hafford, Leslie C 900.18 *Hallett, Anthony Wayne 277.37 Hallstrom, Joseph 3.56 Hamilton, Kristy 1,318.77 Hammond, Sarah L 264.16 *Hammond, Wayne 290.58 Hanscom, Amy 188.98 *Hansson, Lisa 1,007.87 Harding, Dorothy Ann 3.13 Harriman, Eric 802.64 *Hartford, Chad A & Diane M 155.9 *Hartford, Curt 12.19 Haskell Lumber Inc 8.13 Haskell Lumber Inc 6.1 *Haskell, Joey B & Kellie 1,489.46 *Haskell, Kellie R 447.04 Haskell, Lee 2,170.18 Haskell, Shandra 1,737.36

Haskell, Shandra 24.38 Haskell, Shandra 150.37 *Hesseltine, Maurice B 877.82 *Hildreth, Angela D & Scott G 2,625.34 *Hill, Wade & Kathleen R 329.18 *Hill, Wade C & Kathleen R 1,582.93 Hockett, Laura L & Batchelder, Nancy R 948.94 *Holmes, Dorothy 292.37 *Holmes, Dorothy S 187.95 *Holmes, Myron Trustee 194.63 *Howe, Gary 1,380.74 Hoxie, Bethe 1,406.14 *Humphrey, Glenn 532.38 Hunt, Matthew 331.22 *Ireland, Ronald G 766.06 *Ireland, Shawn O 2,000.41 Irish, Patrick 491.74 Isenberg, Lori A 1,999.49 *J & J Cold Stream Realty Trust 1,226.61 Jackson, Daniel Mark 674.62 Jacobs, Lori 1,765.81 Jacobs, Lori 1,253.74 Jacques, Michael 1,034.29 *Jandreau, Annette 1,530.98 Jasper, William J 211.33 *Jipson, Kevin C 706.24 *Jipson, Logan Russell 350.52 *Johnson, Jonathan 192.81 *Johnson, Jonathan M 205.11 *Johnson, Nancy L 926.59 Johnson, Wade M 1,219.20 *Johnston, Blaine H 1,178.56 *Johnstone, Suzanne M & Jason R 272.05 *Jordan, Betty J 53.06 Jordan, Norma 1,030.22 *Jordan, Trevor J 470.2 Jordan, Wade 1,314.70 *Jordan, Wade A 1,834.49 *Keller, John 759.97 Kimball, Elizabeth D 2,052.32 *King, Michael W 243.84


36

Kingsbury, John R 957.07 *Kneeland, Mark 1,452.60 *Kneeland, Mark 1,706.50 Knight, Christopher J 2,428.24 Knight, Christopher J 1,649.98 Knight, Christopher J 134.11 Labelle, Jeffrey 638.05 Lachance, Pamela A 306.83 Lagasse, Denise 721.36 Lajoie, Stacy 361.7 Laliberte, Lorraine M 2,021.84 Larlee, Michelle 487.57 Larrivee, Edwin J 729.49 *Lawhorne, Ryan C 1,572.77 *Leather, Mari F 254.62 Leavitt, Martin G 46.74 *Leblanc, Gary J 441.96 *Leclair Sr, Andrew J 1,060.70 *Leighton, Daniel 532.38 *Leighton, Gary G 474.47 *Leighton, Robert 2,127.50 Leland, Mathew S & Cathryn D 2,698.50 Leland, Susan 75.18 Leonard, Dennis Sr Estate of 2,040.13 *Leonard, Joseph 592.26 Levesque, Ryan J 117.54 *Libby, Brian K 847.34 *Libby, Errol E Jr 804.06 *Lindsay, Brian 118.13 *Lint, Paul C 1,464.05 Littlefield, Cedric 288.54 *Lloyd, Randolph 754.89 *Loupin, Josephine 241.81 *Lowe, Dennis R 12.19 Lowe, Everett G Jr 428.75 Lujan, Arthur 787.4 Lujan, Arthur 229.61 Macdonald, Dean 1,294.38 *Mackechnie, Donald C Jr 350.52 *Magoon, Harry O 191.72 *Mahar, Jamie L 997.54 *Mancini, Randy 1,170.43

Mansur, Joseph P 779.1 *Markie, Chad 80.03 Marston, Sarah 297.69 Martin, Anthony 167.64 *Martin, Yolande P 1,367.54 Martinez Marina 174.75 McAlpine, Nikalis B 692.91 *McCarthy Jared 981.12 *McEwen, Terry 338.33 *McEwen, Terry W 445.01 McFalls, Michael 8,566.91 McFalls, Michael 138.18 McFalls, Michael 696.98 McFalls, Michael 404.37 McFalls, Michael 205.23 McFalls, Michael W 1,389.89 McFalls, Michael W 1,530.10 *McIntyre, Robert C 1,026.16 McKay, Daniel O 1,048.51 McLaughlin, Ellen J 3,742.94 McLaughlin, Jay 223.52 McLaughlin, Jay R 757.94 McLeod, Marianne 61.97 McPhail, Philip E Ii & Carmen 211.63 *McReavey, Edwin 341.38 Michaud, Louis R 916.43 *Millett, Shaughn I 267.21 *Milner, Kendall 418.59 Mize, Michael 416.56 *Mohler, David W 703.07 *Mondor, Beth Ann 668.53 *Mondor, Beth-Ann 1,013.97 *Montgomery, Mark A 1,095.25 *Morgan, Roger & Patricia A 11.22 *Morin, Jonathan 1,421.93 *Munson, Mitchell M Jr 957.07 Murchison, April 3,045.97 *Murchison, Dorothy R 161.66 *Murchison, Michael R 1,377.70 *Neal, Steven 1,097.04 *Nelson, Deborah 211.33 *Newlands, Wendy A 280.42


37

*Niles, Jeffrey F 3,226.82 *Niles, Jerome I 1,355.34 *Niles, Jerome I 1,966.98

*Northern Wireless Communications LLC 775.21

*O' Malley, Michael J 136.91 *Odermann, Charles Jr 757.93 *Oldenburgh, Hope Estate of 530.49 Oliver, Kyle 375.71 Oliver, Kyle 881.31 *Olsen, Donald A & Anna M 1,160.27 Olsen, Melvin W & Terry L 201.17 Ouellette, Leon 1,282.19 Page, Owen L & Veda M 1,389.89 Parkinson, Richard C 316.99 *Parlin, Daniel & Linda 145.75 *Pater, Joseph G 243.4 *Peach, Don A 512.16 Pelkey, Gavin 660.4 *Pelkey, Gerald R 208.5 Pelkey, M David 1,016.00 Pelkey, Philip D & Kathy J 1,599.18 *Pender, Thomas M 4.78 Pepin, Tori 1,257.81 *Perry, Alex J 879.86 *Perry, Gary Jr 242.82 Peterson, Rebekah 1,178.56 *Phillips, Dolores K 23.57 *Pinkham, Jeffrey L 167.64 *Pinkham, Jeffrey L 483.61 *Pitrone, Angela 103.64 *Pitrone, Angela M 1,648.05 *Place, Cory 736.6 *Place, Cory 594.36 Plourde, Mary A 1,270.00 *Pond, Michael 635.97 Porter, Dale R & Joan E 3,251.20 Porter, Joseph 890.02 *Porter, Ronald 178.81 *Porter, Ronald 337.31 *Porter, Ronald 171.7

*Porter, Ronald 524.25 *Porter, Ronald 409.45 *Porter, Ronald 238.76 *Porter, Ronald W 228.6 *Porter, Ronald W 215.39 *Porter, Ronald W & Glennes M 356.61 *Porter, Ronald W & Glennes M 261.11 Powers, Elizabeth S 445.01 *Powers, Mary Ellen; Roderick, Michael 235.38 Proctor, Mark Sr 70.01 *Reed, Robert F Jr 174.75 Reeves, Carl 185.91 Rice, James 420.62 *Rideout, Carroll L Jr & Wanda B 525.27 *Rider, Christine R 973.33 *Rivard, Ashley S 772.16 Riverbanks LLC 396.24 Riverbanks LLC 823.97 Robinson, Stephen 524.26 Robinson, Stephen 751.84 *Ruhl, Mary J 706.12 *Ruhl, Mary J 1,235.45 Ryscott Properties 1,034.29 Ryscott Properties LLC 1,391.92 Sanchez, Lawrence 355.91 Sandbox Materials Inc 1,601.22 Savage, Brian 617.73 Savage, Charles D Sr 845.31 Savage, Ginny 2,366.78 Savage, Mildred 366.89 Savage, Susan 717.19 *Savage, William J 233.68 Schick, Jeffrey E 1,734.59 Schick, Jeffrey E 759.97 Schmidt, Douglas 923.5 Sellars, Shelly 20.49 Shartzer, Douglas 229.62 Shorette, Michael C 439.48 Shorey, Ashley 341.38 *Sico, Albert & Burpee, Janice 297.46 *Sico, Albert A Jr 537.62


38

Slocum, Jeffrey S & Deborah S 14.72 Slowikowski, Francine 2,519.68 Smart, Gary R 3,035.81 Smart, Randolph R 1,471.17 Smith, Bruce 1,694.34 Smith, Bruce 3,141.22 Smith, Bruce 3,217.83 *Smith, Charles A & Judy M 299.79 Smith, Crystal A 1,987.30 Smith, Galen L 168.66 Smith, J Herschel 382.02 Smith, J Herschel 2.76 Smith, J Herschel 1,881.23 Smith, J Herschel 211.33 Smith, J Herschel 211.33 Smith, J Herschel 40.64 Smith, J Herschel 40.64 Smith, J Herschel 40.64 Smith, J Herschel 40.64 Smith, J Herschel 40.64 Smith, J Herschel 40.64 Smith, J Herschel 40.64 Smith, J Herschel 40.64 Smith, J Herschel 65.02 Smith, J Herschel 65.02 Smith, J Herschel 65.02 *Smith, Jonathan 1,560.57 *Smith, Leon A 16.16 Smith, Owen E 1,906.02 *Smith, Rene 72.47 *Soucy, Deidra 48.77 *Soucy, Peter G 1,455.93 St. Hilaire, Jacob 739.65 *Stanley, Rachel L and Melissa M 322.52 Stanton, Renee 2,174.24 Steele, Virginia 481.58 Steele, Virginia 459.23 *Stevens, Eric 1,434.59 *Stoddard, Judith Ann 136.13 *Stoneton, James C R 1,172.82 Stowe, Burton Sr 1,180.59 Susen, Sarah J 97.54

Susen, Sarah J 1,924.30 Sutherland, John M & Loralei D 351.53 *Sutherland, Scott & Annmarie 41.65 Swett, Errol J 299.63 *T F Forestry Products Inc 337.25 Targon, Patti 2,702.56 *Taylor, Pauline 5.18 The Mill Stream Company LLC 4,500.88 *Thibodeau, Joseph H 371.38 *Thibodeau, Richard P Heirs of 26.42 *Thomas, Timothy D 40.11 *Tibbetts Benjamin Inc 2,565.40 Tibbetts, Benjamin III 178.82 Tibbetts, Benjamin III 564.9 Tim Hortons USA Inc 5,183.63 *Tolman, Jill B 1,183.64 *Torres, Kendra 10.7 *Torres-Hall, Rosemary 1.86 *Tozier, Jeffrey C 69.09 Treadwell, Anne Marie 973.33 *Treible, Ronald 323.09 *Trott, Steven 1,202.94 *Trott, Steven 255.01 *Trott, Steven A & Gail 1,168.40 *Tucci, John S 81.28 *Twenty-Five Main Inc 3,473.70 Twombly, Lilia M 453.55 Ulm, David W 1,011.04 Us Bank Nation Association 2,119.38 *Vargas, Karen J 140.21 Varney, Frederick L. 1,129.79 *Victoria, Paula J 288.54 *Visio Financial Services, Inc 415.77 *Walker, David A 93.47 *Walker, David A 1,245.62 *Walker, David A & Marjorie A 1,859.28 Wardwell, Donna L 1,444.75 *Washburn, Adam C 242.82 Washburn, Adam C 261.11 Welden, Luther B & Kimberly 335.28 Welden, Luther B & Kimberly 402.34 *White, Roseann J 674.62


39

*Whitney, Diane C 128.01 *Whitney, Jon 66.04 Wild Wood Enterprises LLC 1,863.34 Willette, Sandra M et al 1,087.12 *Wilson, Bobby G & Kathleen 329.18 *Wilson's Rental & Landscape Supply LLC 2,076.70

Wood, Holly M 1,400.05 *Wood, Jeffrey J 950.98

*Wood, Mark 636.76 *Wotton, Lawrence E 459.13 *Wotton, Lawrence E 619.55 *Wotton, Robert W 572.71 Wubbe, Michael P 776.09 *Young Steven J 418.59 Young, Karen L 723.39 Zortman, Anita L 802.64

Total 447,899.04

The Town of Lincoln offers a Tax Club program. This gives

people the opportunity to make smaller payments each

month of the year, rather than two larger installments. To find out how to sign up,

or for more information, please call the Lincoln Town

Office at 207-794-3372.


40

Taxes Receivable for Personal Property

*Indicates Paid by 8/31/20

Albert John E $89.41 Arnold Jamie and Linda $900.18 Benjamin Tibbetts Inc $25.40 Brown Nathaniel $46.74 Clay Stevens & Clay Inc $841.25 Clifford Janice $617.73 Everbank Commercial Finance $52.83 *Gold Star Cleaners $584.45 Littlefield Mark $101.60 Penobscot Concrete Products $142.24 Robinson Stephen $101.60 Stanford Management $170.69 *Thibodeau H Joseph DMD $203.41 Waterfront Special Events Center $46.73

Wotton Denise $32.51 Total $3,956.77


41

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

This report highlights the responsibilities of the finance department, such as general assistance and other fund management projects.

The chart to the right shows how every tax dollar paid in FY2020 is spent. Sixty-three cents (.62) is paid to RSU #67; Thirty cents (.32) stays with the Town for services; and seven cents (.06) is paid to the County government for the jails, sheriff department, and other services. This chart is different than is past years as we have always used the Town’s Gross budget. This chart includes our Net Budget. This number comes from our Gross Budget figure of $14,059,275 minus our “Anticipated Revenues” of $7,322,816. When the Assessor provides the Tax Rate for the year, she uses both of these figures in the calculation.

We have been accepting credit cards for payment for the past seven years. We tend to

see an upward trend for the summer months, as seasonal residents and tourists stop in to register their ATV’s and boats. This service proved invaluable during Covid-19 when we had to close the office doors and do transactions over the phone and vis email. We could process the credit card and email a receipt to the customer to sign.

Two years ago, we started Rapid Renewal for Motor Vehicles. The State has processed 337 transactions for the Town this Fiscal Year which is 6% of our overall total for motor vehicle transactions. This is an increase of 3.57% over FY2019. This service allows a resident to do a simple renewal with no changes online and the State processes the transaction. We receive a report that the Tax Collector downloads to our database and a report for the financial side that the Treasurer must reconcile. We do not receive any agent fees from these transactions as the State is the agent. This increase is due in part to our partial shutdown due to Covid-19 and the State of Maine opening up Rapid Renewal statewide during the pandemic.

Cindy Denniston has been with the Town just over a year. She has learned a lot over the past year. The end of the Fiscal year brought a change in Cindy’s job focus and she has been almost 100% in the finance department instead of splitting her time 50/50 with the counter work. This change was necessary due the need to have her focus on the grant writing and administration. With the Mill Site Redevelopment and unexpected Covid-19 grants her focus needed to change.

Town32%

County6%

RSU62%


42

General Assistance/Heating Assistance:

This office processed 19 applications for Heating Assistance and approved 16 of those applicants, totaling 45 people. We have provided each of these households with 50 gallons of heating fuel this season. Thankfully the cost of fuel was down again this year and we did not run out of funds.

Cindy Denniston has been trained to be my backup for General Assistance. She has conducted interviews with clients and followed through with the determination of eligibility. She will be able to provide coverage if I am out of the office for any length of time.


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Assessing Department/Events and Passports By Ruth E. Birtz Assessing and passports remain my responsibility for the Town. Events were passed onto Kelly Ryder who was hired as Events Coordinator in August. I maintained Chairperson of the Events/Tourism Committee in support of Kelly. Assessing:

• Commitment was completed October 1, 2019 with a mil rate of $20.32. Although the mil rate appears to be less than last year, it is not. When you increase valuation the mil rate goes down but you have the same tax bill. Taxes this year were kept at a level rate.

• New this year was the State Reimbursement for all qualifying individuals who received the Homestead exemption. This may not sound like a difficult thing to do, but there was no program to simply print out the information the State wanted. The State required an excel spread sheet in a specific format of all 1400 plus homesteads in Lincoln. Luckily there was a process if I omitted anyone due to a clerical error to insure property owners received their check for $104.

• Exemptions and special tax relief programs I administer are Homestead with an exemption of $25,000 with an annual savings of $508.00. Veterans with an exemption of $6,000 in valuation with an annual tax savings of $121.92.

• This year we have begun the process of updating the online tax maps. This has not been done for several years due to the increased workload I was carrying with other job duties.

• An inhouse revaluation was conducted this year with all properties increased by 30%. Next year will again bring another adjustment of 10%. These adjustments are necessary to maintain our 100% ratio for assessments and to keep up with the Real Estate selling prices.

• Assessors are required to complete 16 hours of continuing credits annually to maintain their Assessing certification. Unlike other departments, Revenue Services did not delay these requirements due to COVID-19. The credit hours will have to be done through zoom courses and online training offerings. I was fortunate to have completed my 16 credit hours at Sebasco in September 2019, before COVID-19.

Community Events The Loon Festival theme this year was Wicked Mainer. The annual River Drivers supper went off without a hitch, the bands in the square on Thursday night were well received. It became clear heat was going to be an issue all weekend.


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The trains and bands on Friday were enjoyed. The cruise in at Dysart’s and the Errol Libby Band at Tim Hortons brought the festival to West Broadway. Sizzle was very popular last year with no incidents; however, we have heard some complaints about the appropriateness of the band at Cobb Field on Friday night. They will not be asked back. The festival was very well attended in spite of the grueling heat. As with any event the heat caused multiple issues. We had many walking units and many antique car entrants that canceled due to the heat. Attendance was down for the parade due to the heat. The remainder of the day’s activities went off well. Ending with the bands and fireworks down at Cobb Field. We have heard nothing but positive comments from these events. Everyone was very pleased with the Jacob Smalley band’s decision to play through the fireworks. Sunday was quite a different story. It started out really well with almost 100 people showing up for the Color Run to benefit the paper crane project. It became very clear as thunder started rolling in, we were going to have issues with weather. Staff ushered runners/walkers off the track before the storm landed. It was my call to cancel the Wrestling event after consultation with Public Safety. It turned out to be the right decision. This event is huge! There are many people who work very hard to make this event come off without any issues. I would like to give a special thanks to Amanda Woodard, night and weekend manager, Bruce Arnold, Jeremy Weatherbee and his recreation staff, Public Safety, Public Works, the Library and yes, the Transfer Station. The Transfer Station allows the Recreation Staff access the transfer station after hours so trash does not become a problem at the event. I would also like to thank all of the business who donated to the Loon Festival and the volunteers who work endless hours to make this event happen.

In August I turned over Events to the newly hired Events coordinator Kelly Ryder. I

stayed on as Events Tourism Chair. Look to Kelly’s report for a recap of Events for the remainder of the fiscal year. I enjoyed my experience being the lead in Events. I am very glad to be back to my duties as Assessor. I would like to say it has been both a privilege and a pleasure to work with the Events Tourism Committee. This group of volunteers works with tireless energy, creativity, and enthusiasm. They have very nearly reached their goal of an event a month.

Passporting

• This is our eighth-year issuing passports. A total of 178 passports were issued this year, with revenues at $6,230. Passport processing was down this year. In March we received notification passport services would cease due to COVID -19. We are still waiting on word from the US Department of State when we can resume services.

• Annual recertification was completed in January.


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• Current Passport Agents are myself and Melissa Quintela We have encountered many unique challenges this year with the event of COVID-19.

We have had to think outside the box so to speak to meet the needs of our residents. I think we met that challenge and were successful. Looking forward to a new year when we can say this is all behind us.

Did You Know?

The Town Office has a couple of passport agents that can process your application

for a passport or passport card. They process applications by appointment only. Please call 207-794-3372 to get

your questions answered and schedule your appointment.


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Code Enforcement By Amanda R. Woodard, Code Enforcement Officer It has been another year of change; Bruce Arnold ran the department until October 1 until I came on board. The transition between the two of us has been fairly smooth as he is still in the office and code back-up. This year, for each of the Town of Lincoln departments, has presented its own set of challenges due to Covid-19, many meetings, public hearing and how we run our day to day has been altered. This office maintained forward progress, we continued to review and issue permits and perform site visits just at safe distances. Some of these same obstacles may present themselves in FY 2021 but the goal is to maintain the same level of service and welcome new projects. Activities

• Permits issued for fiscal year 2020 totaled 195, total revenues were $17,240.00.

Every estimated revenue line item from permits was met or exceeded. The totals were up slightly from last year.

• The Planning Board had a total of 7 meetings during FY 2020. During these meetings 8 land use application were reviewed and approved: Nicastro’s Bistro & Pub, Tomorrow Real Estate, Beaver Creek Storage, Anderson Auto Sales, Turning Point Mental Health Professionals(relocation), Unleashed Nutrition, After Hours Auto Sales II and Select Designs & Embroidery (relocation), The board also approved one Subdivisions Alpine View off the Transalpine. Two workshops were conducted, Tiny Homes and the number of hens allowed as pets, both workshop items resulted in no change to the current Municipal Code.

• Bangor Natural Gas had an obstacle with pan-am and locating under the crossing near Region III this has now been resolved and connections have been on a steady increase.

• Hannaford Brothers has undergone a backroom, electrical, lighting and emergency service upgrade. This project will continue into FY 2021. I have been onsite with numerous State Inspectors and contractors to aid in the completion of this project.

• Pelletier Ford remodel project. • Inspections have always been a major part of the Code Department and this year

has been no different. I have had to adjust how they are preformed due to social distancing requirements but feel that has not slowed the office down.

• Code Enforcement recertification was something I was able to work on during the time the office was closed. I was able to finish all testing and waiting for the State Office to reopen for a completion certificate.


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Goals for FY 2021

• Update Shoreland Zoning Ordinance to comply with State Chapter 1000. • Reline our Medical Marijuana Ordinance and move forward with opt in / opt out

recreational use. • Continue work on the Property Maintenance and Junkyards. • Code data input to TRIO software program. • Plan/possible Ordinance on abandon properties. • Continued Education and Trainings.


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Safety, Health & Environmental Compliance By Bruce J. Arnold, Compliance Officer

My FY2020 Report encompasses two job descriptions. The first being Code Enforcement Officer (July 2019 – September 2019); and the second being Compliance Officer (October 2019 – June 2020). I joined the Town of Lincoln in the capacity of Code Enforcement Officer in May 2015. I served in this position through September 2019, before transitioning to Compliance, when Amanda Woodard joined the town as CEO.

Code Enforcement The Planning Board did not meet in July or August 2019 since there were no Site Plan Reviews or Workshop Items on the agenda. The Planning Board did meet on September 17, 2019 for the purpose of conducting two Site Plan Reviews: 1) Nicastro’s Bistro & Pub at 79 West Broadway; 2) Tomorrow Real Estate at 154 West Broadway. Both proposals were approved unanimously. The Town Council appointed Sharlene Black and Mary LoMonaco to the Planning Board at the July 8th regular Town Council meeting. These appointments filled two vacancies on the Planning Board; membership is currently full with seven regular and two associate members.

Compliance (Safety & Health) Annual Department of Labor safety training was held at the Public Works garage 09/12/2019. All municipal offices were closed that day to facilitate mandatory safety compliance training for town employees. Cayla Harvey-RN, from Health Access Network, kicked-off the training with a discussion on cold weather wellness. A Wellness Grant, fostered by Ann Morrison, provided funding for healthy snacks, noon lunch, and two Wellness raffles. Mandatory compliance training sessions were instructed by: Dan Summers (Emergency Action Plan), Melissa Quintela (Sexual Harassment), Cory Stratton (Bloodborne Pathogens), Donnie Olsen (Fire Extinguishers), and Bruce Arnold (HazCom & GHS). Sgt. John Walsh provided Active Shooter Training, based on a town-wide assessment completed by officer Glen Graef. Department specific safety training took place after lunch. Anne Charles, Health Promotion Manager for Maine Municipal, met with me in January to review features offered in our Employee Health Trust Program. Lincoln has Wellness Grant funds available for calendar year 2020; these funds can be used for education programs, exercise classes, special events, and incentive/recognition awards. A portion of the Wellness Grant funds will be used to cover miscellaneous costs associated with mandatory annual safety training.


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A first quarter 2020 Wellness Incentive Grant from the Maine Municipal Employees Health Trust covered the cost of CPR/AED/First Aid training for seven town employees. The training was held at Northern Penobscot Tech – Region III on February 19th & 26th. Town Council voted to accept the Maine Municipal Association grant award from the Ed MacDonald Safety Incentive Program. Equipment requested under this grant was two 60-gallon Flammable Liquid Safety Cabinets and twelve associated storage cans. These items will provide safe, secure storage for Class I, II, & III liquids at the Public Works Department. By controlling vapors, the risk of fire that could harm employees and damage Municipal property is minimized. The Town of Lincoln’s 2020 Property & Casualty Pool Renewal Application was submitted to Maine Municipal Association’s Risk Management Group. All building and personal property schedules were updated. As part of the Keep Maine Healthy initiative, a list of items required for controlling exposure to COVID-19 was submitted to the Maine CDC. Approved costs associated with public health education and prevention activities will be reimbursed to the town. Recently, Maine Municipal Association announced their new Workers Compensation Safety Incentive Program (“WCSIP”). The Program rewards members with the opportunity to earn financial incentives by improving workplace safety. Because of Lincoln’s safety efforts, we may qualify for one or more tier levels in the WCSIP. Currently, Lincoln is enrolled in MMA’s LEADER Program. As of 01/01/2021, the LEADER Program will expire. Lincoln’s intent to participate in the new WCSIP was declared before the April 01, 2020 deadline. A resolve from Lincoln’s Town Council, electing to participate in the MMA WCSIP, must be executed on or before September 01, 2020. Inspection of town-owned buildings, by our Maine Municipal Association Loss Control Specialist, was placed on hold once COVID-19 was declared a pandemic. Currently, in-house inspections are being performed by myself and the corresponding department manager. Loss control guidelines developed by MMA are utilized during these inspections. Public Safety is the next department scheduled for an MMA loss control inspection. Maine Municipal Association inspections will be especially useful as we pursue the Maine Department of Labor’s Safety and Health Award for Public Employers (“SHAPE”). The SHAPE program recognizes public sector employers who maintain an exemplary safety and health management program. Acceptance into SHAPE by the Maine Department of Labor, Bureau of Labor Standards exempts the Town of Lincoln from programmed inspections during the period that the certification is valid.


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Compliance (Environmental) Environmental monitoring of the Lincoln Paper & Tissue mill site has been ongoing since May 2019. Site inspections, sampling, and reporting occurs weekly; inspections are more frequent during rain events. The weekly data that I collect is sent to CES, Inc. for inclusion in monthly Discharge Monitoring Reports to the Maine Department of Environmental Protection. October 23, 2019 marked the first outfall sample from the secondary clarifier. This milestone event satisfied a condition of the site’s Wastewater Discharge License. Samples were delivered to Alpha Analytical Laboratory and were analyzed for metals and 5-day Biological Oxygen Demand. I attended a two-day training class that was sponsored by the Maine Joint Environmental Training Coordinating Committee (“JETCC”) on November 5th & 6th. The JETCC class was held at CES, Incorporated in Brewer, ME and provided attendees with valuable information/insight into various biological wastewater processes. More importantly, it provided me with background information related to obtaining my Biological Wastewater Treatment Operator Grade 3 license. Currently, I am studying for a Biological Wastewater Treatment Operator Grade 3 license. Once I receive a Grade 3 license, my scope of responsibilities at the former mill site can be expanded.


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FY2020 Events Annual Report By Kelly Ryder, Events Coordinator Loon Festival “Wicked Mainer” Loon Festival 2020 was hot like always. The Riverdrivers Supper was well attended. The Cruise in at Dysarts was a great success too. We had a lot of fun at the Redneck Regatta and 3 on 3 tournament. We also held the first ever Family Fun Color Run and had over 100 people who attended. The bands were great, and everyone really enjoyed the Jacob Smalley Band especially when they played during the fireworks! The vendors were great. On Sunday it was thundershowers, so we had to cancel the Limitless Wrestling show we had scheduled. The parade was really great, the Grand Marshall was local author and photographer, Roger Stevens Jr, who took the Eagle and Squirrel photo seen around the world. We also honored MA Track Star and Olympic hopeful Cayden-Spencer Thompson with the Athlete of the Year. Penobscot Pirate Paddle- We have yet to have a sunny PPP, but despite the gloomy weather several pirate families showed up. We had so many donations from local businesses this year! The pirates all paddled away with lots of coupons and gift certificates and merchandise from our generous local businesses. The food we had lined up couldn’t make it because of the weather, so Town Councilor Sharon Sibley saved the day with hot cocoa and donuts. We had a great crowd and love to see the costumes and decorations for this event. The Harvest Moon Festival was another rainy event, but Friday night we had a great performance by the Frogtown Puppeteers of “The Legend of Sleepy Hollow” at the MA Café. Families really enjoyed the show. Our vendors on Saturday had a rainy and disappointing day, but we did have some great music by Seventwofour and Solid Rock. That evening we had a great dinner and sold out. We had Geaghan Brothers Brewing there and a performance by Jacob Smalley. The food was cooked by Angie Belk and staff and we are grateful to Jordan Farms and Maple Lane Farms for their wonderful food. Also, thanks to Post DD-214 MRE in Lee for smoking the pork for the dinner. The Haunted Lake and Trunk or Treat also fell victim to a horrible rain storm, but luckily Mr. Cowing and the MJHS staff let us use their gym. We had so many trunk or treaters, and a line down the street all night. We are grateful to Melissa, Brittany and Jill Hartford for all of their efforts with the Trunk or Treat. We set up Selfie Stations and had music and lights, it actually turned out better than what we had originally planned on, everyone had a great time and we got a lot of positive feedback. Breakfast with Santa sold out in October. We had a really great time this year, we set it up a little differently to make more room, and everyone seemed pleased with the new arrangement. We put face painting with Deb Argast out in the lobby, Santa in the lobby, arts and crafts in the lobby which left more room for the dining tables. We also arranged chairs up front for the performances. We had a singalong with Jacob Augustine and great performances by the Flippin


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Fun Dancers. This year we also had selfie backdrops and some fun photo booth accessories. We are looking forward to next year. Festival of Lights Parade and Tree lighting Ceremony- The Parade’s theme was WhoVille, and everyone ran with the theme. The winning float was GLCA but there were so many good ones. The tree was extra special this year, we really decked it out. Also, we had wooden cutouts of the Grinch characters around the tree. The cutouts were made by the Region 3 carpentry students, and they were painted by Kelly and Damien Arthurs of DNA tattoo and the Quest Club. We had a performance by the MJHS chorus and it was very well attended, many said it was the biggest crowd we have ever had. The window decorating contest was won by Marden’s, but there were so many amazing displays, we were so excited about all of the participation. Cabin Fever Reliever- Our first ever Cabin Fever Reliever was awesome. We had a fishing derby to benefit the Brady Nickerson Foundation and they had a ton of participants. We had some great sponsors and prizes for the derby. We also had the ice-skating rink lit up with the lights from the Christmas trees. We built a big snow bar out front of the Waterfront Event Center featuring Geaghan Brothers Brewing, and we had a big chili cookoff inside, along with musical performances by seventwofour and J.M. Thomas. There was also a big bonfire. This event was very well attended and we got a lot of positive feedback. We are looking forward to doing it again this year. Fire and Ice- Cancelled because the ice wasn’t safe. Lincoln Comedy Festival- Unfortunately due to COVID-19 we had to cancel the second annual Lincoln Comedy Festival. Spring Cleanup Day- Unfortunately due to COVID-19 we had to cancel our Spring Cleanup Day. Bike Rodeo- Unfortunately due to COVID-19 we had to cancel the Bike Rodeo. MSG Gary Gordon Day/ Town Wide Yard Sale- Unfortunately due to COVID-19 we had to cancel the MSG Gary Gordon Day and Town Wide Yard Sale.


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Public Safety By Daniel Summers, Public Safety Director I want to thank the Citizens of Lincoln, members of the management team, and the professional men and women of Lincoln Public Safety for displaying their dedication and utmost professionalism throughout the year. Lincoln Public Safety consists of police and fire departments as well as an ambulance service. The ambulance service has generated a little over $71,000 in revenue for FY 2020 servicing the citizens of Lincoln and surrounding towns. The graph to the lower right on page (2) depicts calls for service for each month and the revenue brought in for fiscal year 2020. The Police Department remained busy throughout the year handling 3,261 calls for service. The call volume decreased by 76 compared to FY 2019. The charts below depict the number of calls throughout the months during FY 2020. The Maine Department of Public Safety released the Uniform Crime Reporting clearance rate for Lincoln PD for 2019. The crime clearance rate for Lincoln Police Department was 39.47%. The crime clearance rate increased by3.47% compared to last year. Uniform Crime Reporting clearance rates for 2020 will not be ready until next year.

The total calls for the fire department for FY 2020 was 317. The Fire Department personnel responded with the ambulance on 989 calls for service. Total calls for service was 1,306. The calls increased by 91 compared to last year. Not only do the engineers respond to these fire calls but also respond as a driver of the primary ambulance when it is dispatched for a medical call. EMS revenues for the Lincoln Fire Department, as depicted in the right lower chart, come from the ambulance service.


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Type of Calls # Fire Calls Police Dept. Summary Fire Alarm 26 Month # of Calls Lift Assist FY2019 FY2020 Vehicle Fire 6 Jul 330 333 Utility Problem 59 Aug 337 314 Ill. Burn/Perm. B 2 Sept 297 270 Elevator Rescue Oct 285 242 M/V Crash 22 Nov 233 279 Agency Assist Dec 277 273 Fire Service 49 Jan 249 303 Public Education Feb 214 248 Smoke Invest. 7 Mar 263 203 Mutual Aid 26 Apr 291 197 Building Fires 8 May 286 270 EMS Assist 75 Jun 275 329 Hazmat 1 Total 3337 3261 Gas Leak Road Hazard Good Intent EMS/Ambulance Calls

Boat Accident Month FY 2020 Revenue

CO Alarm 2 July 77B/90T $6,160 Inspections August 80B/90T $6,400 Wild/Grass Fire 5 September 67B/73T $5,360 Tree Down October 70B/76T $5,600 Electrical fire 6 November 64B/71T $5,120 CarbonMonox. 3 December 81B/86T $6,560 Traffic Control January 91B/98T $7,280 Chimney Fire 2 February 65B/68T $5,200 Ice/Water Resc. March 68B/75T $5,440 Fuel Spill 2 April 72B/81T $5,760 False Call 3 May 83B/95T $6,640 Odor Invest. 12 June 72B/86T $5,760 Stove Fires 1 Total 890B/989T $71,280 Fire Invest.

Snow sled crash Parade Detail Test Iar Bomb Threat Explosion Lost Person Propane Fire Lock Out Total 317


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HIGHLIGHTS OF ACTIVITY THROUGHOUT FY 2020: On July 11th, Todd Nadeau was sworn in as a Lincoln Reserve Officer. Todd has over 25 years of experience in the field and brings a wealth of knowledge to the Lincoln area. We welcome Todd as he begins his FTO training. On July 15th, I received Officer Arron Rideout’s acceptance letter to the 37th BLETP. He will begin his 18-week Academy training on July 29th. He is not slated to graduate until the end of November. We wish him well while he is away. On July 18th, the very first day of the Loon Festival, citizens may have seen the Maine State Police Major Crimes Unit in the Lincoln area. There was no cause for alarm as police officers originally responded to a medical call on Mackenzie Avenue. Per Attorney General’s Death protocol and due to other circumstances related to this call, police are obligated to make a report to the proper investigative authority. Any further questions citizens may have regarding this will have to be directed to the Maine State Police. I count this year’s Loon Festival a success. It was all hands-on deck for four days and no major problems. I want to thank members of public safety for their hard work and dedication to making everyone feel secure and safe. August has been busy with the training of police officers as Linwood Severance completed Phase 2 of the MCJA Reserve Officer certification process on August 30th. Linwood will now finish his Phase 3 with the Lincoln Police Department. This is an additional two weeks of on the job training to satisfy the 80 hours the Academy requires for the last phase of the Reserve Officer Certification process. Linwood will remain in the FTO Program until his scheduled full-time academy starts in December. Arron Rideout completed his 5th week at the Academy. Only 13 weeks to go. Todd Nadeau completed his FTO program and is now working as a Reserve Officer with other full-time staff. He has picked up a number of shifts that has helped the police department tremendously. On September 4th, Officer Linwood Severance was sworn in as a full-time police officer. Officer Severance completed Phase 3 of the Law Enforcement Pre-service training completing an additional 80 hours needed to obtain his certification. Officer Severance is slated to attend the Maine Criminal Justice Academy’s Basic Law Enforcement Training Program in December of this year. Officer Arron Rideout is currently in his 10th week of the Academy and is slated to graduate during the week of Thanksgiving. Chief’s Day at the Academy for the cadets is October 23rd. Police Chiefs from around the state will gather at the Academy and have a chance to talk with their officers and be part of the inspection process. This is customary for every 18-week program.


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The police department has finally completed the hiring process for the last full-time police officer position. Four oral boards were scheduled for the months of August and September. Officer John Keniston was selected out of 13 candidates to fill the position. He brings with him four years of full-time experience from the Penobscot Nation Police Department. Officer Keniston is what we call a “Blue-Pin” as he has a full-time certification from the Maine Criminal Justice Academy. This is good for Lincoln as his hire will expedite the process of placing a School Resource Officer in the schools by early Spring of 2020. I want to thank Sergeant John Walsh and Public Works and Transfer Station Director Dennis Bullen for staying the course and working diligently with me through this oral board process and assisting me with the selection process. Officer Keniston’s first day on the job will be October 7th. On September 25th, Seth Burnes resigned from the police department as a Reserve Officer. He currently works full-time with the East Millinocket Police Department. By rule, full-time officers with other police departments do not work patrol shifts in Lincoln. Seth stayed on with our department as a consultant after resigning from his full-time position with us in March of this year. I will be looking to fill his slot with another candidate in the future. On September 27th, Richard Stanton, 33 years of age, of Hope, Maine was arrested on multiple felony warrants by Sergeant John Walsh and Officer Chad Perkins after a brief foot pursuit. During the apprehension of Mr. Stanton, Officer Chad Perkins sustained a right knee injury requiring him to be transported to the Emergency Room of the Penobscot Valley Hospital for treatment. Officer Perkins will be out of commission for a while as he recuperates from his injury. Mr. Stanton remains in custody at the Penobscot County Jail. October 12th, the Fire Department hosted its Annual Open House. This event was open for the public to come in and have a conversation with your local firefighters and Emergency Medical Technicians. There were items for the children to receive as well as a tour of the fire station. It was a good time had by all. On October 15th, the fire department and EMS staff participated in French Fries with Firefighters hosted at the local McDonald’s Restaurant. This is an annual event and is always a big hit for the children. This event was well attended. A big “Thank you” goes out to Captains Chris Weed and Cory Stratton for organizing this event with McDonald’s. On October 24th, Lincoln Public Safety participated the 9th annual Walk to End Domestic Violence. Public Safety participates in the program every year providing traffic control and support for the walkers of this event. The event starts at the gazebo. Walkers then travelled North on Main Street to Adams Street and then onto Fleming Street and back to the gazebo. This event is always well attended in Lincoln. The Proclamation was read by Town Councilor Sharon Sibley. On October 25th, Sergeant John Walsh, Officer John Keniston and I participated in an emergency response plan drill at the junior high school. The students and faculty members did


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an absolute fantastic job during the drill. Faculty members as well as police department personnel have a scheduled meeting to go over some updated information to add to the plan for next year. This meeting is scheduled for November 12th. On November 7th, GE Renewable Energy hosted a meeting at their facility on the Lee Road. The meeting was attended by members of the fire department and the ambulance service. We were introduced to the wind power maintenance team. We went over response information. We also discussed future response drills and the possibility of getting the Penobscot County Emergency Management Agency involved. On November 9th, the fire department held a food drive for the Lincoln Regional Food Cupboard. They received a thank you card for their effort and the food they were able to donate. Good job to all who participated. On December 7, fire department and EMS staff assisted the Marine Corp League with the Toys for Tots event that was held at Wal-Mart. This is an annual event. On December 10th, myself along with Sgt. Walsh and Officer Graef held a meeting with RSU #67 Superintendent Jean Skorapa and discussed the two entities teaming together to put forth training programs for 2020. Among the topics discussed were the ALERT training program for police officers responding to an active shooter or threat at the schools, School Resource Officer program, Emergency Response Planning, and the Junior Counselor program. On December 16th, David Wilson submitted his letter of resignation as a reserve police officer. David was initially hired a couple of years ago as a certified DRE (Drug Recognition Expert). Sgt. John Walsh is now a certified DRE. David is also the Town Manager for the Town of Guilford in Piscataquis County. His service was much appreciated. On December 18th, Officer David T. Millett was promoted to the rank of Corporal. Corporal Millett is well qualified for this position as he retired as a Sergeant with the Maine State Police a couple of years ago. Corporal Millett’s expertise in the field is much to the Town’s benefit. On January 18th, Corporal Millett provided Traffic Incident Management training to members of the fire department, EMS and mutual aid partners. This was a four-hour block of training that took place here at the public safety building. There were 13 first responders in the class who will be receiving their certificates. The National Traffic Incident Management (TIM) Responder Training was created by responders for responders. This course provides first responders a shared understanding of the requirements for safe, quick clearance of traffic incident scenes; prompt, reliable and open communication; and motorist and responder safeguards. First responders learn how to operate more efficiently and collectively. This training covers many TIM recommended procedures and techniques, including:


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• TIM Fundamentals and Terminology • Notification and Scene Size-Up • Safe Vehicle Positioning • Scene Safety • Command Responsibilities • Traffic Management • Special Circumstances • Clearance and Termination • Telecommunicators On January 14th, the fire department hosted training on cold weather emergency operations. They were able to familiarize themselves with the rescue snowmobile and sled. On February 3rd, Firefighters assisted the Events Coordinator with ice rink preparations. Once the area for the ice rink was cleared of snow, water from the lake was pumped over the surface to smooth out rough areas. This type of activity has been an ongoing detail and will last until the skating season is over. On February 12th, officers of the Lincoln Police Department executed a drug search warrant at 722 Mohawk Road in Lincoln. The investigation was led by Officer Glenn Graef who received information of illegal drug activity taking place at the residence. As a result of the investigation, which is still ongoing, Michael Drake Sr. was arrested for a violation of probation. Items of evidence related to illegal drug trafficking and possible federal gun crimes were seized. ATF is now involved in the investigation. The Lincoln Police Department was assisted by the Maine State Police and the Maine Warden Service. On February 18th, the fire department hosted training on IAR, which is short for I Am Responding. This is an emergency response application notification tool for first responders when a call comes in for service. Training also entailed familiarization and the use of the thermal imaging cameras, gas meters, and new hand tools familiarization, use, and location on the apparatus. On February 19th, 20th, and 21st, Sergeant John Walsh received his OUI/SFST Instructor Certification from the Maine Criminal Justice Academy. This will enable us to host training on ARIDE at the Penobscot Valley Hospital on March 4th and 5th. Sergeant Walsh will be one of the instructors for the class. Seven Maine police departments have officers committed to the class. ARIDE is Advanced Roadside Impaired Driving Enforcement. This will give the officers the tools to be able to recognize additional signs of impairment beyond alcohol use, such as the use of marijuana or other drugs. During the month of March, officers have been busy investigating complaints of illegal drug activity. March 3rd, Officer Keniston received a complaint of several people doing drugs in a vehicle as it left a certain location here in town and ended up in the parking lot of Wal-Mart.


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Officer Keniston located the suspect vehicle with the people inside and upon further investigating arrested four of the occupants, charging them with a host of drug related crimes. Two of the subjects were bailed from the police department and the other two were transported to the Penobscot County Jail. On March 19th, Officers received a call regarding illegal drug activity taking place in a car in the parking lot of Hannaford’s. Sergeant John Walsh responded and discovered through his investigation that two male subjects were doing illegal drugs in the car. Unbeknownst to the suspects, they had parked right beside an off-duty police officer and began doing drugs in the car. During the investigation, Sergeant Walsh discovered that the registration plates to the vehicle were illegally attached. Sergeant Walsh arrested the two males and seized illegal drugs as well four loaded firearms in close proximity to the occupants. The subjects did bail from the police department. On March 20, 2020 The fire department responded to a structure fire located at 397 West Broadway. During the operation a firefighter experienced breathing issues and was later treated at the Penobscot Valley Hospital. The firefighter has been given a clean bill of health and has returned to duty. On March 24th, the fire department responded to the Town of Chester on a report of a wood harvester engulfed in flames. The cause of the fire appears to be mechanical at this point. The fire was suppressed and crews returned to the station without incident. On March 26th, Corporal David Millett arrested Jasmine Rosenbaum, age 22, from the Newport area on charges of Eluding an Officer, Driving to Endanger, and Exceeding the posted speed limit by 30 mph or more. Corporal Millett observed the defendant operating a motor vehicle erratically in town. When he attempted to make a vehicle stop, the defendant refused and accelerated her speed which resulted in a high-speed chase. Other agencies were called to assist in the defendant’s apprehension. The defendant did eventually stop her car and submit to arrest. She was later transported to the Penobscot County Jail. On March 4th and 5th ARIDE training took place at the Penobscot Valley Hospital. Seven Maine police departments had officers attend the class as well as a couple of our officers. There were 13 officers trained. ARIDE is Advanced Roadside Impaired Driving Enforcement. This will give the officers the tools to be able to recognize additional signs of impairment beyond alcohol use, such as the use of marijuana or other drugs. Sergeant John Walsh was the lead instructor for the two-day class. It has been interesting times with the state of emergency and the Governor’s social distancing guidelines in effect. This is the first time, for many of us, that have had to change the way we do business. There are things we are doing now we never had to think about, such as, prohibiting the public and off-duty personnel and their families from entering the public safety building. Ensuring, that first responders, have adequate personal protective equipment, mainly


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face masks and shields. I have never experienced living through a pandemic and, hopefully, never will again. During the beginning of the month a firefighter and EMS employee had to deal with the possibility of being exposed to the Corona Virus. They were quarantined at their homes until tests results had come in. Fortunately, the tests were negative and they returned to work. The Public Safety Department initiated a daily temperature check policy for all public safety employees. All full-time personnel have been issued P-100 and N-95 masks. We have had donations of facial masks that have come from the citizens. The citizens have taken good care of us. This period of time has caused Bruce Arnold and I to go over the Town’s Emergency Preparedness Guide as well as the Town’s Emergency Operations Plan, in case we needed to activate the Emergency Operations Center. So far, we have not needed to do that. On April 22nd, Poland Springs donated a pallet of bottled water to the Fire Department replenishing the inventory. We certainly appreciate it. The apparatus is stocked with bottled water for the firefighters for hydration purposes when battling structure and wildland fires. The fire department has been relatively busy battling wildland fires as of late. This is the prime season for it. The mini-pumper has worked out well. It is fully equipped with wildland fire tools. This piece of apparatus has been used quite frequently responding to various reports of tree limbs down on wires to illegal burning of debris. Crews are finding it to be more maneuverable on these types of calls than the bigger fire trucks. It is fulfilling its mission. The month of May experienced some of the same restrictions that were instituted during the month April due to the Corona Virus and social distancing guidelines. The local businesses and citizens have once again shown their generosity by feeding members of public safety almost on a daily basis. I want to express to local businesses and the citizens my great appreciation for this act. I can say that everyone here at the public safety building is thankful for the acts of kindness displayed during these challenging times. On May 6th, the fire department responded to 19 Pea Ridge Road in the Town of Chester on a report of a fully involved structure fire. The Maine State Fire Marshall’s Office was called to the scene to conduct an investigation as to the cause of the fire. Our mutual aid partners were also called to the scene to assist with fire suppression. On June 8th the fire department was awarded $10,000 from the Stephen & Tabitha King Foundation to help fund the installation of the washer extractor as well as a dryer system for turnout gear. The recreation department as well as our mutual aid partners will be able to use the system as it will thoroughly clean uniforms and clothing that may have been compromised with bloodborne pathogens. The total cost of the project is estimated to be around $14,000. Depending on fund availability, I am hoping to use the funds from the EMS account. This will also aid in the laundry of EMS uniforms and bedding for the ambulances.


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Now that the budget has passed, Lincoln Public Safety will be busy establishing EMS within the fire department. Firefighter Paramedic positions have been posted. September 17th, seems to be the magic date where the Town will start operating the service on its own. During the licensing process with Maine EMS there will be thirties (30) days that the public will have a chance to comment. This is a requirement to let citizens know that the service we now have will be Lincoln operated. Lincoln Public Safety is grateful for the community’s support throughout FY2020. We look forward to serving you well into the future.


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Public Works By Dennis Bullen, Public Works Director

The town of Lincoln public works department has a multi-faceted mission. Summer and winter road maintenance along with various seasonal projects, tasks and duties keep the crews busy during all seasons. The crew is dedicated and committed to keeping our town roadways and infrastructure in the best possible condition at all times. The just completed fiscal year was an eventful and demanding one for the public works department. The public works crews worked hard through the season and as a result, a wide variety of seasonal jobs and projects were completed. Listed below are some of the highlights from fy2020.

• The public works excavation crews performed culvert replacements at 11 locations this year. This entails excavating and removing the failed existing culvert and replacing it with a new one. At 4 additional locations, the crew was able to excavate and re-use the original culvert, placing it at the correct level in the ditch. This brought the total to 15 culvert jobs done thru the year. At the end of the summer season, any needed asphalt patching is then done, returning to original condition the excavated areas.

• A public works crew demolished the dilapidated building that stood behind and to the east of the garage. This area was then graded back to level, a drainage swale excavated and material bins installed. These bins were made using jersey barriers salvaged from the LP & T site. The bins are now used to stock the gradients that are needed to maintain our unimproved roads.

• A severe rain and wind storm swept thru the area in mid-July, causing several large trees

to fall into various town roadways. Phinney Farm Road experienced the worst of this storm and the P.W. crew worked nearly all night clearing the fallen debris. Much of the following day was spent hauling the wreckage to the transfer station.

• The yearly ditching efforts performed by the department this year included work done

on most of our unimproved roadways. Half-township Road, Frost Street, Stanhope Mill Road, Phinney Farm Road, Winter Street, Lane Hill and Town Farm Road all received improvements in the form of re-establishing existing or excavating new drainage ditches along the roads.

• During ditching efforts on the Half-township Road, a 200-foot section of ledge rock was

removed. This removal allowed the crew to install proper ditching, alleviating a long-standing existing drainage problem. The ledge rock was situated in a position hindering the flow of storm water, causing a large washout in the road, at times nearly an entire lane. This had been repaired many times over the years. The removal of the rock required the assistance of an outside contractor and E.H. Downs responded to the call,


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deploying an excavator with jack hammer attachment to remove the offending ledge. Since the completion of this project, the water has flowed correctly and no repairs have been needed.

• The yearly paving project was a success this year as well. Haynes Street, Albert Drive,

Whalen Street, Katahdin Avenue, Charles Street and Adams Street all received new paving. We again employed an asphalt consultant in Roger Picard and were quite pleased with the finished product.

• The winter season was mild in comparison to some of the previous years. Above

average temperatures contributed to at times very messy and dangerous road conditions. A total of 99 inches of snow fell in the Lincoln area this year, however, we experienced no large storms, the heaviest snowfall being a ten-inch accumulation in late November and another ten inches in very early December. The remainder of the snow events were of a much lesser nature, mostly in the 3 to 5-inch range. Still, the snow removal crew was deployed 34 times. Some of these deployments were of a sanding nature, due to the 9 rain or freezing rain events that were mixed in with the various snow falls. The area also experienced 2 very late snows, may 3 and 9. As a result of the wet winter weather experienced this year, our salt and sand usage was slightly above normal. 800 tons of salt were used this year. Some of this material is dispersed directly onto the roads while a portion is mixed in with the sand and spread as a sand/salt mixture. Plow trucks spread a total of 4,250 cubic yards of the sand/salt mixture on our roadways. A large part of the snow plowing efforts includes the removal of snow accumulation on Main Street. This task is done at night, usually the night following the initial snowfall. Often the crews work thru the night to accomplish this. This winter, public works removed in excess of 11,000 cubic yards of snow from main street, depositing the snow behind the town garage.

• In mid-April, the Lincoln area was the victim of a torrential rain event. 5 inches of rain fell in a matter of hours causing massive flooding in many places. Extremely hard hit was the Half-township Road. The roadway suffered 5 complete washouts and drainage failures. Some of the defects were 30 feet wide and 6 feet deep. The road was closed to vehicular and pedestrian traffic Monday night by 9 pm. On Tuesday morning the damages were assessed and an agenda was created. It took a day to get the required materials on site. This included 24- and 36-inch culverts, a hard find on short notice. After a frantic search and an abundance of phone calls, the necessary materials were located. Over 600 cubic yards of road gravel were trucked in, requiring several trucks to constantly make the circuit from the gravel pit in Chester to the job. Fortunately, we were able to acquire the necessary materials and by mid-morning on Friday, the public works crew had repaired the road to a passable condition. An outside contractor was involved in restoring one of the washouts simply due to the fact that the public works


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equipment was deployed in other areas. E.H. downs provided an excavator and trucking to assist in making the required repairs.

• The department was able to add 2 new pieces of equipment to the fleet this year. The first was a 2018 western star tandem axle dump truck. This truck was assigned #7 and now is referred to as “old number seven”, a pun on the fact that it is the newest dump truck in the fleet. Additionally, we replaced the 2011 dodge ¾ ton pick-up with a 2020 Ford 1-ton model. Thus far, both have lived up to expectations.

• Our in-house mechanic has kept all the P.W. equipment in excellent shape. No longer are mechanical deficiencies delayed in getting repaired. As policy, malfunctions and failures are addressed immediately, lessening the possibility of increased damages to our equipment. The mechanic has also done substantial work to vehicles and equipment of other departments, making him even more of an asset to the town.

A Hindrance or Two.

• Truck #4 blew an engine this year. This happened in January during a particularly bad snow and ice event. Compounding the breakdown was the fact that it happened at 3:45 in the morning. We shipped the truck to Daigle & Houghton in Bangor for them to install a replacement. Fortunately, we had funds to cover the costs, but had to operate for a month with the impediment of being one truck down. Luckily, we did not experience any major snow events during that time.

• The department suffered a larger than I expected employee turnover rate. 3 employees resigned their position to take employment elsewhere. Replacements are in place however and the P.W. department will go into the winter season with a full, seasoned staff.


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Transfer Station By Dennis Bullen, Director The mission of the Transfer Station is to provide a safe and efficient manner in which to dispose of SMW (solid municipal waste) generated in the town of Lincoln and to offer a variety of voluntary recycling programs that can and often do have multiple benefits for the citizens of the town. The transfer station staff is continuously exploring new and better methods of collecting and processing various recyclable materials that generate revenue for the town. These revenues help offset the operating costs of the facility. The slogan “recycling makes cents” is an appropriate one. For every ton of waste that we recycle, we save money spent on disposal fees while getting paid for the sale of these recycled materials. Over the last three years, our various recycling programs has shown moderate increase in participation. We thank the citizens who take part and encourage everyone to do the same.

YEAR IN REVIEW

A summary of the highlights experienced in FY 2020:

• An increase in cardboard collection and processing. This year, we went from 227 bales collected processed in FY 19 to 294 bales this year (FY 2020). That is a significant increase. There are likely many factor contributing to this. More people are doing their shopping online. This practice utilizes more cardboard containers used for shipping items, correlating in more cardboard being recycled. More citizens are beginning to understand the benefits of recycling. The per capita ratio of citizens participating in recycling programs is increasing. These are all positives in this industry.

• An increase in newspaper collection and processing. Again, showing a significant increase, the collection totals rose from 38 bales in FY 2019 to 67 bales in FY 2020. This is nearly an 80% growth.

• An increase in shredded paper collection and processing. This year 29 bales of shredded paper were collected and processed at the facility. This is very near double last year’s total of 14 bales.

• Our SMW tonnages decreased slightly from the FY 2019 total of 3316.95 tons being delivered to perc (Penobscot energy recovery company) to this year’s total of 3252.93 tons taken to perc. This is an indicator of increased participation in the recycling programs.

• Brush deposits continue at a constant pace. Last year, we utilized the services of an outside vendor to render the brush into usable chips and take possession of those chips as payment. This arrangement successfully continued this year. The yearly total was 13 box trailers of rendered chips being trucked off site. This service comes at no cost to the town. A summary of lowlights experienced in FY 2020:

• The prices received for recycled commodities continues to disappoint. For the year, the commodities revenues maintained a slow downward spiral. Occasionally, the prices would climb upward, but for the most part, remained quite low. The last shipment of cardboard brought a paltry $59.00 per ton, the most recent mixed metal a mere $40.00 per ton. These all are at or near 20-year lows. Our volumes went up, but our revenues went down.


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• The tipping fee at perc rose marginally this year. This was not unexpected as our agreement with perc states that a yearly increase of up to 1.5% is allowable. The fees escalated at a slightly lower rate than that, from $75.00 per ton in July of 2019 to $77.88 in June of 2020.

• Mixed metal collection totals were down by 20%. This was a disappointment as metal recycling at one time was one of the steady revenue producers. Mixed metal prices have been slowly dropping, compounding the negative effect.

Fiscal Year 2020

Month Tons Tipping Cost July 338.91 $76.13 $25,801.22

August 333.60 $76.13 $25,396.97 September 310.83 $76.13 $23,663.49

October 290.58 $76.13 $22,121.86 November 266.62 $76.13 $20,297.78 December 313.12 $76.13 $23,837.83

January 231.40 $76.13 $17,616.48 February 230.25 $76.13 $17,528.93

March 277.17 $76.13 $21,100.95 April 284.82 $77.88 $22,181.78 May 329.59 $77.88 $25,668.47 June 323.99 $77.88 $25,232.35 Total 3,530.88 $76.13 $270,448.10

Included in the tonnage total is the disposal of 177.95 tons of asphalt shingles, 18 tons of tires and 82 tons of drywall, treated lumber and other construction debris, adjusting the yearly SMW total to 3252.93 tons.

The transfer station offers a variety of recycling programs designed to reduce the amount of waste sent to perc. These programs are what is known in the industry as “user sort” meaning recyclables are placed into collection vessels designated for that sort of item. Our stations are labeled and located in a fashion that makes the deposits convenient for the user. When full, these collection vessels are then processed by the transfer station staff. Cardboard, newspaper, shredded paper and plastics are all processed thru a compactor or baler. When baled, the materials are stored and shipped out at intervals thru the year. Other items, such as mixed metal is placed in a collection area and shipped out in bulk.


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Materials Shipped

Materials FYTD Comments Cardboard* 294 Bales 1000lbs. per bale Newsprint* 67 Bales 1700lbs. per bale Plastic #2* 14 Bales 700lbs. per bale

SOW* 29 Bales 780lbs. per bale Light Iron & Tin* 16 Loads Tons vary per load

Ash** 11 Loads 12-15 tons per load Shingles** 177.95 Tons 20 tons per load Waste Oil 1,350 Gal Gallons Shipped E-Waste 26,946 LBS #of items shipped

Freon Removal** 124 Units #of units Fluorescent Bulbs Mixed 218 Units # Veolia for recycling

4ft Bulbs 1,643 Units # Veolia for recycling 8ft Bulbs 147 Units # Veolia for recycling

Listed above is a summary of the collective recycling efforts made at the transfer station during the past fiscal year.

*these items bring revenues to the town.

** these items incur costs to the town for disposal, necessitating the implementation in April 2020 of a new schedule of fees. This was done not as a profit maker, but simply to offset operating costs.

Through various recycling programs that we participate in, unmarked items are disposed of at no cost to the town.


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Cemetery, Parks & Recreation By Jeremy Weatherbee, Director My fifth year as the Cemetery, Parks and Recreation Director saw our biggest challenge to date: the COVID-19 pandemic. Despite the pandemic, the department was still able to offer enriching programs and opportunities to the citizens of our community. Thank you to the community, the Town Council, the Town Manager, and the department’s dedicated employees; without their support and hard work these offerings would not have been possible. ACTIVITIES:

A busy FY 2020 summer for the Cemetery, Parks and Recreation Department was epitomized by the large crowds at our public beaches, parks and boat landings. At any given time, you’ll see swimmers, kayakers, children on the playgrounds, boaters, fishermen, basketball players, volleyball players, family picnics, and ping pong players all utilizing the facilities. The hot, humid weather had people flocking to the water by any means possible. The summer of FY 2020 also had some very successful programs and saw myriad participants. The varied programs that were offered were well attended. Over the course of the summer there were 470 participants, an increase over last summer of 35%! The newly introduced Hiking Club provided much of that boost, while a great deal of the success can be attributed to a tremendous staff. Sue Theriault just finished her 20th year as our Waterfront Director. Her experience and organization help to keep Prince Thomas Park running smoothly and efficiently. We hope to keep her coming back for another 20 summers. Frank Welch brings many years of experience working with the youth of our community, and Kelsey Kneeland was wonderful in her first year of running our track and field program.

The Homecoming Loon Festival was a success from the Cemetery, Parks & Recreation point of view. Beach Day had over 300 participants, the 3 on 3 tournament had 12 teams and raised over $250 for our Sponsor a Child program, and Cemetery, Parks & Recreation employees worked tirelessly throughout the weekend to ensure the Festival’s success.

Soccer, football, and cheering for grades PK-6 were in full swing in the Fall of FY 2020. There were 189 children participating in our fall programs. The cheerleaders cheer at the football teams’ home games. Flag football was well attended every Saturday, and soccer had a large bump in participation on Sunday afternoons. There were 24 players on the 4-6 grade soccer travel team, the most we have ever had! Soccer popularity is trending upward in the Town of Lincoln!

The Recreation Department’s winter programs helped 194 youth are stay active over the FY 2020 winter months with the help of our basketball, cheering, and precision dribbling programs. Accommodating such a large number of participants with no facility of our own is


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always a challenge, but RSU #67 was great to work with this year in sharing its facilities. As helpful as RSU #67 has been, having no facility of our own very much prohibits any additional indoor programming over the winter months. Our community volunteers for our winter programs have been a tremendous asset this year. They are vital to the success of these programs. Thank you to all of our volunteers!

Ice skates and snowshoes were hot commodities this winter. We have about 25 pairs of snowshoes and 25 pairs of ice skates that we lend out to the community at no cost. The ice rink located at Prince Thomas Park has been a huge success. The success was a collaboration of Hesseltine Family Contracting who plowed the rink to get us started, the Lincoln Fire Department, Community Events, community members who donated skates, and the Recreation Department. Ice skating and snowshoeing are tremendous family-friendly activity for the winter months; make sure this coming winter to Come on in, borrow some skates, and give it a try!

Football helmet technology has come leaps and bounds over the past five years in regard to head injuries. With this in mind, Jared McCarthy, the 5th and 6th grade recreation football coach, began organizing some fundraising with the goal of purchasing 60 new helmets for our program. Generous donations from Nathan and Mallory Leighton, Hazen and Robin Jipson, Ramsay Welding and Machine, Ryan Jipson, Julie Fleming, Amanda and Jared Willette, Jeff and Cindy Fogg, Bernie and Tracy Botting, AJ MacEachern, Dan and Kris MacEachern, Dan and Tammy MacEachern, Matt Brown, Bruce and Ellen Stevens, Kim Jipson, and a bottle drive netted $4169 towards these helmets, which will be purchased in time for our fall football program. This was a great community effort!

The 16th Annual 5th and 6th Grade Lincoln Basketball Tournament, sponsored by Motorbrain Consulting, Inc. and Carlos Lopez and Associates was held March 6-8 at Mattanawcook Junior High and Mattanawcook Academy. Ellsworth was the Champion of the girl’s division defeating Bangor in the finals. The boy’s division was won by DEFY for the second year in a row in a matchup with Presque Isle. The Oakfield girls and Lincoln-Maroon boys were the winners of the Lincoln Maine Federal Credit Union Sportsmanship Award. The tournament featured 20 teams from all over Eastern, Central, and Northern Maine. 200 families were in town for the weekend patronizing our local businesses. The tournament raised approximately $5000 to be deposited in the Lincoln Recreation Center Trust Fund and Sponsor a Child Fund. Carlos Lopez and Associates and Motorbrain Consulting, Inc. are the tournament sponsors, while Machias Savings Bank, Bangor Savings Bank, Lincoln Maine Federal Credit Union, Select Designs and Embroidery, Graywolf Enterprises, Dead River Company and F.A. Peabody are all Bronze level sponsors. Thank you to the community for all of the support. This tournament takes numerous volunteers to be successful. Check out https://www.facebook.com/www.LincolnInvitationalTourney/ for video of this fun-filled event.

https://www.facebook.com/www.LincolnInvitationalTourney/


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The COVID-19 pandemic put a damper on the 2020 Lincoln Little League program. As the spring went on, we collaborated with Little League to offer a Little League baseball and softball program through the Recreation Department since Little League International has suspended their season for 2020. This left a large hole in programming for the youth of our community, so the Recreation Department picked up the ball and filled the gap. The season wound up having 80 kids aged 9-12 participating in recreation baseball and softball, a program that was new to the recreation department. Children and parents alike were excited to have social and physical activities to safely participate in.

The month of June ended Fiscal Year 2020. It was uncharted territory due to COVID-19, but the department and the community made the best of it. All of our parks, fields, trails, boat landings and basketball courts were open to the public. The community has been great adhering to social distancing suggestions. Some adjustments have been made to the way the Prince Thomas Park waterfront area does business. The Waterfront Director, Sue Theriault, and I worked together to come up with policies and procedures that allow for the safe use of the park. One extra lifeguard is on duty to monitor dock use, and one of the shift duties includes someone to do extra cleaning and sanitization of frequently touched surfaces. The float is not being utilized this season because of its size not being able to accommodate safe distancing practices and proper lifeguard coverage. Instead, the float has been added to the end of the dock system to allow for people to jump off the end of the dock and into the water. So far, this has been a transition that has gone smoothly for both the lifeguards and the community.

There were fewer summer programming options this year due to limited facility options, but the participation in the programs we offered was tremendous. The swimming lessons program is at maximum capacity for the first time in several years, with a waiting list of another 10-12 children. Eight kayaks have been moved to Prince Thomas Park for community members to sign out and take on the lake. This has been hugely popular as people are more comfortable taking them out on the lake than the river as they have in the past. Tennis, t-ball, and farm league(minors) are all near capacity. The department developed a safe return to play document, available for review at the Town Office, and worked with the school district to safely utilize outside facilities for these programs.

CEMETERIES & PARKS:

Maine Gravesite Maintenance was again in Lincoln during FY 2020. We expend the interest from our perpetual care account to repair and clean as many stones as possible. Sue and Stu, the owners/operators of the company, do tremendous work and a very passionate about doing it the right way. They employ a “do no harm” method of stone repair and cleaning that is the best overall treatment for the long-term duration of our gravesites.


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FY 2020 was the first year the department utilized push lawnmowers around the stones in the cemeteries. This strategy, in an effort to eliminate damage to stones caused by the zero-turn mowers, has made it so that the zero-turn mowers no longer need to try to get close to the stone, as the push mowers mow everything within 24 inches of the stone. The routine for mowing the cemeteries is to send out the three push mowers ahead of the zero-turn mowers. The zero-turn mowers are then followed by the trimmers, who trim what the zero-turn mowers and push mowers could not get. Finally, the person with blower comes around to blow grass and debris off from the stones. The new process has been effective, but has also added about 40 man-hours to complete the mowing of the cemeteries.

The Stump Pond Boat Launch received a much-needed upgrade this year. Over the past several years, there has been significant erosion of the boat launch and parking area due to the path that the rain water runs off from frost street. This caused rocks to be exposed along the shoreline that prevented boats from entering and exiting Stump Pond. The long-term plan is to acquire some additional land at the boat launch to expand parking. Currently, backing a boat trailer into the parking lot is dangerous because of its location on a sharp curve on Frost Street. David Hoffer owns the land adjacent to the boat launch and has offered to donate up to one acre to the Town of Lincoln.

With the future of the former Ballard Hill School uncertain, the Recreation Committee has taken an interest in helping to develop a vision for the property. The Recreation Committee is an advisory committee. During our September meeting the consensus was unanimous that the property would be more valuable to the community without the building. Their vison of the property is to add additional greenspace, expand the playground (which is heavily utilized), and add a splash pad.

Boy Scout Braeden McFalls volunteered to construct a shade pavilion at Prince Thomas Park that will house a couple of picnic tables as his Eagle Scout project. He did all of the planning, met with the code enforcement officer to ensure proper distance from the high -water line, had all the materials donated, and completed the project from beginning to end. This was a perfect addition to the park as a couple of the shade trees needed to be removed because of disease. Thank you, Braeden!

A project that the Recreation Committee continues to bring to my attention is to update/upgrade/replace the bathhouse at Prince Thomas Park. Prince Thomas Park is patronized by thousands of residents and visitors every summer. It is time that we upgrade this facility to provide adequate bathroom and changing facilities, along with a place for our lifeguards to get out of the sun. We will have a design and proposal to present for the FY ’22 budget cycle. As we move forward with the idea of a skating rink just off the beach at Prince Thomas Park, the park will become more of a year-round facility. I will be working with Jay


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Hardy, Economic Development Director, to explore grant opportunities for this project over the winter.


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Lincoln Community Walking and Fitness Trail

Trailhead: From I-95 either northbound or southbound, take the Lincoln Exit 227 and drive east toward Lincoln. Drive 6 miles to the stoplight at US-2 and turn left. Drive 1.5 miles north onto US-2 (also named West Broadway) to the light at the intersection of W. Broadway and Main Street. Turn left and continue to 0.25 miles on Main Street and take a right on ME-6 heading east. Drive 0.25 miles to 160 Lee Road on the left. Parking is available.

Directions to alternate entrances to trail: Continue north on US-2, arriving at Ella P. Burr Elementary School, 23 Ella P. Burr Street on the right, or Mattanawcook Academy, 33 Reed Drive on the right. Parking is available at both schools.

Description: Great local walk/hike through wooded and open areas. The trail is handicap accessible, with no steep inclines. Enjoy the picnic area near a beautiful rock wall. Wildlife includes deer, rabbits, squirrels, turkeys, and other birds. There are eight fitness stations located throughout the trail including: pull-up station, sit-up station, push-up station, balance beam and monkey bars.


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Lincoln Memorial Library By Linda Morrill, Library Director Your Lincoln Memorial Library is a place for the community to come together. The library staff and I assess monthly what we can provide for our community and quickly adapt to changes in the needs of our community. Our goal is to assist and provide for our community needs. We provide service to area communities that do not have a library for a fee. Our outreach extends beyond the library walls. Access to our public access computers and our free Wi-Fi has provided fast internet access to anyone who needs to access it. Our staff works with everyone needing computer/device assistance as well as providing assistance accessing online forms for job searches, social security, and other benefit programs needed to help them succeed. Providing our customers, no matter what their age, with the best fiction and non-fiction for all ages. Over the last year we have continued updating our collections to make them relevant to today’s world and updating call numbers to make the browsing experience better. Our new signage and clearly defined areas make it easier for all ages to access our collections. Your library requires daily care to maintain the collections and the building. We have engaged with our community by working with our schools, homeschool families, Penquis, and several other agencies located throughout the state. We celebrated the 96th year of the library on March 11, 2020 with the 100th birthday to be celebrated in 2024. The Friends of the Lincoln Memorial Library provided entertainment and food for this event. The Friends of the Lincoln Memorial Library purchased new furniture for the children’s room providing a desk for the staff downstairs, new tables and chairs for children’s use daily, three moveable shelving towers that feature our board books, easy reader titles, and youth new fiction! Two additional display shelves were purchased to feature our new Picture Books and Juvenile Non-fiction titles. Another display cart has been added to feature books for children of all ages. This year starting on March 18, 2020 we were closed due to the COVID 19 virus until June 1st. In addition to new signage, updated library polices, a new “Welcome to the Lincoln Memorial Library” brochure and updating our patron files and lots of catalog work we are in great shape for moving forward. When we reopened, we offered Curbside Pickup and made sure to get books and other items into our patron’s hands. On June 8th we reopened while continuing Curbside Pick-up and allowing up to five customers in at one time, providing disposable gloves to all and asking visitors to wear a face mask or covering. We met the State of Maine and the Maine State Library standards to ensure the safety and health of our customers during the COVID 19 shutdown and reopening.


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Library Staff

Linda Morrill, Library Director

Lisa Noyes, Assistant Librarian (Part-Time)

Darlene Mulari, Circulation Clerk (Part-Time)

Dorothy Murchison, Clerk (Part-Time)

Sandra Michaud, Children’s Clerk (Part-Time)

Sara Spiess, Circulation Clerk (Part Time)

Services We Provide Year Round

• Six public access computers for adults and two public access computers for children • Fax Machine • Access to free Wi-Fi (password is required) • Printing on our Wireless Printer (Provided by the Friends of the Lincoln Memorial

Library.) • Access to Ancestry.com and other data bases available through the Maine State Library • A large DVD collection with a large Blu-Ray collection (these are acquired through

donations from our community) • Books on CD (acquired through donations from our community) • We offer over 40 magazine titles for our community through donations from the

community. • We offer the paper edition of the Bangor Daily News and the Lincoln News. • We are open Monday to Friday 10 a.m. to 5 p.m. and the 2nd and 4th Saturday from 8

a.m. to 12 noon. • We offer a large Maine collection featuring both Maine titles in fiction and nonfiction.

This includes Maine authors and titles for children in the children’s area. • We offer a large Special Law Book collection featuring famous trials donated by a local

lawyer. • We offer new book releases monthly for all ages. • We have an online catalog that can be searched from the comfort of your home (visit

the Town of Lincoln’s webpage to access this under “Department-Library” select online services.


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• We have a Lincoln Memorial Library Facebook page and a Friends of the Lincoln Memorial Library Facebook page.

• Started hosting a weekly Pokémon Club for school ages children in January 2020. • Our 1st Saturday of the month book sale is held in the children’s room with no less than

10 tables of books for sale each month, except for July and January from 8 a.m. to 12 noon. This ended in February but we hope to start them up again in September 2020.

• Interlibrary Loan: This is a free service provided through our ARRC Bangor Public Library. Patrons can request titles at our library and we request the title(s) through the Bangor Public Library. We receive two free deliveries each week (annual cost is $1,560 which is covered through the Bangor Public Library ARRC) from the Bangor Public Library, the Maine State Library and/or libraries throughout Maine. If the books cannot be found in the state of Maine the Bangor Public Library searches throughout the United States and requests the titles as needed.

• Friends of the Lincoln Memorial Library continue to support the library throughout the year. The renovated teen room (King Foundation Multi-Purpose) room has been well received and is used daily during open hours. We used this room to house both the teen and special collections and this year added a new Civil War collection to this area. This is our community room for meetings, programs and other activities. Bruce Coffin, a Maine author, from Portland gave a talk about his latest book last July. New members are always invited to join this vital organization!

• Library Advisory Members Patricia Nobel Bonnie Gray Linda Muello Howard Black Ashley Mitchell William Davis

• Library Building Our Lincoln Memorial Garden is located on the side of the building by the front

parking lot. Memorial Rocks are added monthly to this garden area. This spring was beautiful with the Girl Scout’s Daffodil Garden and the existing tulips garden planted by the Friends of the Lincoln Memorial Library. This is our very special remembrance garden for anyone at our “Memorial Garden”. The plants originally planted are flourishing and we maintain this memorial garden in memory of library patrons and community members who have passed. The garden is filled with rhododendrons, perennials and annuals. We keep adding memorial rocks to the garden monthly weather permitting. A bench was donated to the garden so people would have a nice place to sit while visiting the garden. This memorial area is free for anyone to place a memorial rock in memory of a loved one. More bulbs will be added each year.


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Our Rock Garden is located at the front of the library building. Patrons add painted rocks to this area year-round.

• Programs for all ages: In addition to our regular weekly programs for children we

continue to work with other agencies/groups to provide a variety of programs for all ages at the library. Due to COVID 19 our programs for the months of March to June were not held.

• We celebrate National Library Card month each September to encourage readers of all ages to sign up for a library card.

• Love Your Library Month happens every February! We have lots of activities for all ages throughout the month and have people fill valentine hearts with what they love about the library.

• We celebrate the library’s birthday every year on March 11. This year marked the 96th birthday of the library.

• Howard Black offers family history/genealogy assistance to anyone who wants to start their own family tree/history, find lost relatives and especially will help you find information about soldiers, burial sites and so much more. So many people have benefited from his knowledge and ability to track one’s family history. He is at the library every Wednesday from 1 p.m. to 3 p.m. in the teen room. If you need to see him at another day or time let us know so we can schedule an appointment with him. This is a free program.

• Every Halloween we turn the library into a Haunted Library. The library staff all participate and do a hauntingly good job. This event brings all members of the community to the library. This year we had a total of over 350 children and adults attend.

• Each year we celebrate the Christmas holidays with creative holiday windows, a celebration of community, and a special holiday event featuring both Santa and Mrs. Claus, cookie decorating, face painting, creating ornaments, telling holiday stories and creating a holiday winter wonderland. Friends of the Lincoln Memorial Library provided cookies and more. Over 186 children and parents attended our “Magic of Christmas” program this year.

• Our Artist of the Month program is now in its 6th year. This program was started to provide a community center where local artisans could display their work. This has been well received by the artisans and the public. It gives people an opportunity to showcase their work locally by providing a place to celebrate the artists in our area.


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• We offer programs daily for children of all ages including babies, toddlers and those from 5 to 12.

• This year I have had five students participate in my Library Intern Program. Each of them has helped with a variety of library tasks including shelving, preparing new books for the new book shelves, preparing books for book sales, sorting books for book sales and so much more. This gives them a first look at how a library runs behind the scenes. In addition to the above these students also help with events, day to day operations and bring a sense of volunteering for their community as a way to give back.

• Adult programs are provided year-round including author visits, reading groups and creative writing classes.

• We offer summer reading programs for adults, teens and children from June to August Our circulation for FY2020

Fiscal Year Items Circulated * Closed 3/18/20 limited opening June 8,

2020 2019/2020 61727 2018/2019 80582 2017/2018 99847 2016/2017 101,061 2015/2016 100,314 2014/2015 95,043 2013/2014 93,727 2012/2013 90,138 2011/2012 69,232 2010/2011 68,568 2009/2010 55,828 2007/2008 39,654


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Additional library statistics FY 2020

Category 2019/20 Interlibrary Loans Borrowed 1910 Interlibrary Loans Sent 199 New Patron Resident/Non-Resident Library Cards

618

Fees Collected Donations Received $655.57 1ST Saturday of Month Book Sale $732.66 Fax Fees $141.75 Memorial Donations $595.00

Adult program attendance FY 201/209 1883 Children Program attendance FY 2019/20 58760

I invite all members of our community to stop by and discover what your library can do for you! There is something for everyone at your Lincoln Memorial Library.

Lincoln Sanitary District

ANNUAL FINANCIAL STATEMENTS(with required and other supplementary information)

For the Years Ended December 31, 2019 and 2018

CONTENTS

Statement Page

Independent Auditor’s Report 3-4

Required Supplementary Information

Management’s discussion and analysis 5-9

Basic Financial Statements

Statements of net position 1 10

Statements of revenues, expenses and changes in net position 2 11

Statements of cash flows 3 12-13

Notes to basic financial statements 14-23

Exhibit


Schedule of the District’s proportionate share of net pension liability – Participating Local Districts Plan 1 24

Schedule of District pension contributions – Participating Local Districts Plan 2 25

Schedule

Other Supplementary Information

Schedule of operating expenses – budget to actual 1 26-27

Other Report

Independent Auditor’s report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards 28-29

Board of Trustees Page 2

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Other Matters


Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and pension information on pages 5 through 9 and 24 through 25 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.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Lincoln Sanitary District’s basic financial statements. The schedule of operating expenses – budget and actual is presented for purposes of additional analysis and is not a required part of the basic financial statements.

The schedule of operating expenses – budget and actual is the responsibility of management and was derived from and relates 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 of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of operating expenses –budget and actual is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated September 15, 2020, on our consideration of the Lincoln Sanitary District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Lincoln Sanitary District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Lincoln Sanitary District’s internal control over financial reporting and compliance

September 15, 2020

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Lincoln Sanitary DistrictManagement’s Discussion and Analysis (Unaudited)

December 31, 2019

INTRODUCTION

The Lincoln Sanitary District is pleased to present the District’s financial statements for the years ended December 31, 2019 and 2018. This report is an effort to provide information to our customers regarding financial standing and a general analysis of sanitary district planning, operations and progress. The appointed Trustees and the Superintendent are solely responsible for the content of this report.

CURRENT AND FUTURE PLANS

Plans for sanitary sewer collection system evaluation have been delayed until 2019.

OVERVIEW OF THE FINANCIAL STATEMENTS

The Lincoln Sanitary District is a quasi-municipal organization. The District uses one proprietary fund that is operated and financed in a manner similar to a private business.

The Management and Discussion analysis (MD&A) serves as an introduction to the financial statements of the District. The MD&A for 2019 is comparative with 2018 as required by GASB 34.

The District’s basic financial statements are as follows:

Statement of net position

Statement of revenues, expenses and changes in net position.

Statement of cash flows

Notes to the financial statements

FINANCIAL HIGHLIGHTS

Net position decreased by $289,291. This change is the result of $1,010,221 in revenuesand gains offset by $1,299,512 in expenses.

Capital assets decreased by $645,961. This represents a $1,315 increase in utility plant property and $1,600 in construction in progress, less a $648,876 net increase in accumulated depreciation.

Long term debt decreased by $250,654.

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Depreciation expense increased from $633,719 to $648,876.

Non-depreciation operating expenses in all categories, collection systems, wastewater pumping, wastewater treatment and administrative and general expenses increased by $110,126.

CONDENSED STATEMENT OF NET POSITION

A condensed statement of net position for December 31, 2019 and 2018 is as follows:

2019 2018

Current assets $ 961,642 $ 869,833Capital assets 6,108,112 6,754,073

Total assets 7,069,754 7,623,906

Deferred outflows of resources 40,865 37,663

Current liabilities 106,488 273,774Long term liabilities 1,112,370 1,193,663

Total liabilities 1,218,858 1,467,437

Deferred inflows of resources 43,225 56,305

Net investment in capital assets 5,071,464 5,466,771Restricted for capital projects 150,329 101,644Unrestricted 626,743 569,412

Total net position $ 5,848,536 $ 6,137,827

CURRENT ASSETS

Current assets increased by $91,809. This is due to an increase in cash and cash equivalents of $76,948, an increase in various accounts receivable accounts of $35,261, and a decrease in grants receivable of $20,400.

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CAPITAL ASSETS

Capital assets decreased by $645,961 in 2019. The decrease consists of the following:

Utility property $ 1,315Construction in progress 1,600Allowance for depreciation (648,876)Total $ (645,961)

CURRENT LIABILITIES

Accrued interest decreased by $649, accounts payable decreased by $20,400, and current maturities of long-term debt decreased by $146,237.

LONG-TERM LIABILITIES

Long term debt decreased by $104,417, compensated absences increased by $10,137, andnet pension liability increased by $12,987.

CONDENSED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

2019 2018

User fees revenue $ 999,093 $ 932,086Other revenue and Non- operating revenue 11,128 512,171 Total revenues 1,010,221 1,444,257

Depreciation expense 648,876 633,719Operating expense 635,944 525,818Non-operating expense 14,692 17,109 Total expenses 1,299,512 1,176,646

Change in net position (289,291) 267,611

Beginning net position 6,137,827 5,870,216

Ending net position $ 5,848,536 $ 6,137,827

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OPERATING REVENUE

$999,093 of the 2019 operating revenue is from user fees, while $3,889 is from special projects and miscellaneous revenues.

The District’s user fees are billed quarterly based on water consumption provided by the Lincoln Water District. Lincoln Sanitary District rates are set by the board of trustees. During 2019, the user fees increased 7.19% due to the increase in rates and usage.

OPERATING EXPENSES

Operating expenses for the years ended 2019 and 2018 are as follows:

2019 2018Collection system $ 7,686 $ 7,308 Wastewater pumping 29,146 31,021Wastewater treatment 276,674 219,214Administrative and general 322,438 268,275

Total operating expenses $ 635,944 $ 525,818

NON-OPERATING REVENUE (EXPENSES)

Non-operating revenues (expenses) consist of the following: 2019 2018

Gain on insurance claim $ - $ 452,906 Grant revenue 1,600 49,573Interest income 5,639 3,173 Interest expense (14,692) (17,109)

Total non-operating Revenue and expenses $ (7,453) $ 488,543

FINANCING AND COMMUNICATIONS

The Trustees examine income and expenses on a monthly basis. They also, as required, employ the services of a Certified Public Accountant to perform an annual audit of all financial aspects of the District. The results of the annual audit are available each year at the District office.

Public input pertaining to any issue is welcome and encouraged at any regular Trustee meeting. Meetings are generally held on the second Thursday of each month at the District office and begin at 6:30 PM.

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Contact information

If you have questions about this report or need any additional information, contact the Lincoln Sanitary District, at P.O. Box 56, Lincoln, ME. 04457 or call (207) 794-8244.

This information is provided by the Board of Trustees:

Darrell Dill, ChairSamuel Clay, Vice ChairDarlene Mulari, TreasurerRoberta Dickinson, ClerkDonald BarkerPeter GrahamMelissa QuintelaScott Hesseltine, Superintendent

Statement 1

2019 2018

ASSETSCurrent assets Cash and cash equivalents 769,823$ 692,875$

Accounts receivable, net of allowance for doubtful accounts of $41,938 for 2019 and $35,587 for 2018 191,819 156,558 Grant receivable - Rural Development - 20,400

Total current assets 961,642 869,833

Non-current assetsCapital assets Land 50,340 50,340 Construction in progress 40,000 38,400

Operating property 17,554,290 17,552,975 Less accumulated depreciation (11,536,518) (10,887,642)

Total non-current assets 6,108,112 6,754,073

Total assets 7,069,754 7,623,906

DEFERRED OUTFLOWS OF RESOURCES Deferred outflows related to pensions 40,865 37,663

LIABILITIESCurrent liabilities

Accounts payable - 20,400 Accrued interest payable 2,071 2,720 Current maturity of long term debt 104,417 250,654

Total current liabilities 106,488 273,774

Non-current liabilitiesLong term debt, net of current maturities 932,231 1,036,648 Compensated absences liability 31,211 21,074 Net pension liability 148,928 135,941

Total non-current liabilities 1,112,370 1,193,663

Total liabilities 1,218,858 1,467,437

DEFERRED INFLOWS OF RESOURCES Deferred inflows related to pensions 43,225 56,305

NET POSITIONNet investment in capital assets 5,071,464 5,466,771 Restricted for capital projects 150,329 101,644 Unrestricted 626,743 569,412

Total net position 5,848,536$ 6,137,827$

December 31,

Lincoln Sanitary DistrictStatements of Net Position

See accompanying notes to basic financial statements. 10

Statement 2

2019 2018

OPERATING REVENUES User fees 999,093$ 932,086$ Other income 3,889 6,519

Total operating revenues 1,002,982 938,605

OPERATING EXPENSES Collection systems 7,686 7,308 Wastewater pumping 29,146 31,021 Wastewater treatment 276,674 219,214 Administrative and general 322,438 268,275 Depreciation expense 648,876 633,719

Total operating expenses 1,284,820 1,159,537

Operating loss (281,838) (220,932)

NON-OPERATING REVENUES (EXPENSES) Gain on insurance claims for replacement of capital assets - 452,906 Grant revenue 1,600 49,573 Interest and investment revenue 5,639 3,173 Interest expense (14,692) (17,109)

Total non-operating revenues (expenses) (7,453) 488,543

Change in net position (289,291) 267,611

NET POSITION - BEGINNING OF YEAR 6,137,827 5,870,216

NET POSITION - END OF YEAR 5,848,536$ 6,137,827$

Year Ended December 31,

Lincoln Sanitary DistrictStatements of Revenues, Expenses and Changes in Net Position


Statement 3

2019 2018

CASH FLOWS FROM OPERATING ACTIVITIES Received from user charges 963,832$ 915,365$ Received from other income 3,889 6,519 Payments for administrative and employee services (315,596) (352,741)

Payments to suppliers for goods and services (313,506) (257,543)

Net cash provided by operating activities 338,619 311,600

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchases of capital assets (2,915) (626,218) Grant revenue 1,600 49,573 Gain on insurance claims - 452,906 Interest paid on debt (15,341) (18,118)

Repayment of bonds and capital leases (250,654) (246,673)

Net cash used by capital and financing activities (267,310) (388,530)

CASH FLOWS FROM INVESTING ACTIVITIES

Interest on cash and investments 5,639 3,173

NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS 76,948 (73,757)

CASH AND CASH EQUIVALENTS, BEGINNING 692,875 766,632

CASH AND CASH EQUIVALENTS, ENDING 769,823$ 692,875$

Supplemental information

Interest paid during the fiscal year 15,341$ 18,118$


Lincoln Sanitary DistrictStatements of Cash Flows


Statement 3Page 2

2019 2018Reconciliation of operating loss to net cash provided by operating activities

Operating loss (281,838)$ (220,932)$

Depreciation and amortization 648,876 633,719

Changes in assets and liabilities Decrease (increase) in accounts receivable (35,261) (16,721) Increase (decrease) in accrued paid time off 10,137 1,695 Increase (decrease) in net pension liability

and related deferred inflows and outflows (3,295) (86,161)

Net cash provided by operating activities 338,619$ 311,600$


Lincoln Sanitary DistrictStatements of Cash Flows


Lincoln Sanitary DistrictNotes to Basic Financial Statements

December 31, 2019 and 2018

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NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Lincoln Sanitary District is a quasi-municipal corporation located in Lincoln, Maine which operates a sewage treatment plant.

The District’s financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more significant accounting policies established in GAAP and used by the District are discussed below.

The operations of the District are accounted for as an enterprise type proprietary fund which is similar to a business enterprise.

A. FINANCIAL REPORTING ENTITY

In evaluating the District as a reporting entity, management has addressed all potential component districts for which the District may be financially accountable and, as such, should be included within the District’s financial statements. In accordance with GASB’s Codification of Governmental Accounting and Financial Reporting Standards, the District is financially accountable if it appoints a voting majority of the organization’s governing board and (1) it is able to impose its will on the organization or (2) there is a potential for the organization to provide specific financial benefits or to impose specific financial burdens on the District. Additionally, the District is required to consider other organizations for which the nature and significance of their relationship with the District are such that exclusion would cause the reporting entity’s financial statements to be misleading. Based on the application of these criteria, there are no entities that should be included as part of these financial statements.

Based on the aforementioned criteria, the District has no component units.

B. BASIC FINANCIAL STATEMENTS – FUND FINANCIAL STATMENTS

1. Proprietary Fund

Enterprise Fund

The enterprise fund is used to account for the operations of the sanitary district. Activities of the fund include administration, operations and maintenance of the waste water system and billing and collection activities. The fund also accounts for the accumulation of resources for, and the payment of long-term debt for the waste water fund. All costs are financed through charges to utility customers with rates reviewed regularly and adjusted if necessary to ensure integrity of the fund.

Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services in connection with a proprietary fund’sprincipal ongoing operations. Operating expenses for the proprietary funds include the cost of personnel, contractual services, supplies, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.



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NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

C. MEASUREMENT FOCUS/BASIS OF ACCOUNTING

Measurement focus refers to what is being measured; basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurement made, regardless of the measurement focus applied.

The fund financial statements for proprietary funds are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means all assets and liabilities, whether current or non-current, are included on the statement of net position and the operating statements present increases, revenues, and decreases, expenses, in net position. Under the accrual basis of accounting, revenues are recognized when earned, including unbilled water services which are accrued. Expenses are recognized at the time the liability is incurred.

D. FINANCIAL STATEMENT AMOUNTS

1. Cash and Cash Equivalents

For purposes of the statement of cash flows, all highly liquid investments with a maturity of threemonths or less and certificates of deposit at banks with a longer maturity are considered to be cash equivalents. Additional information is presented in Note 2.

2. Allowance for Doubtful Accounts and User Fees

The District maintained an allowance for doubtful accounts of $41,938 at December 31, 2019 and $35,587 at December 31, 2018. The related user fees revenues were $999,093 and $932,086, net of allowance for doubtful accounts of $0 for the year ended December 31, 2019 and $0 for 2018.

3. Capital Assets

Capital assets, which include property, plant, equipment and infrastructure assets, are reported in the proprietary fund statements. All capital assets are valued at historical cost or estimated historical cost if actual historical is not available. Donated assets are valued at their fair market value on the date donated. Repairs and maintenance are recorded as expenses. Renewals and betterments are capitalized.

All assets that are purchased using the District’s reserve account and other assets that have an original cost of $3,000 or more and over one year of useful life are capitalized. Depreciation has been calculated on each class of depreciable property using the straight-line method. Estimated useful lives are as follows:

Buildings 20-50 yearsInfrastructure 50-100 yearsEquipment and furniture 3-20 years



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D. FINANCIAL STATEMENT AMOUNTS (CONTINUED)

4. Long-term Liabilities

All long-term liabilities to be repaid from business-type resources are reported as liabilities in proprietary fund statements. The long-term liabilities consist of bonds payable, compensated absences liability, and net pension liability.

Vacation benefits are based on years of service. These benefits are substantially non-vesting and are not material, therefore they are not reported.

Under terms of personnel policies, employees can accrue up to 120 days of sick time. After 15 or more years of service employees will be paid 33.33% of sick time upon termination or retirement. Upon separation from at least 15 years of service, the District will buy back 50% of the employee’s accumulated sick time, provided employee was not dismissed for just cause.

5. Pensions

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Participating Local Districts (PLD) Plan and additions to/deductions from the PLD Plan’s fiduciary net position have been determined on the same basis as they are reported by the PLD Plan. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms.

6. Use of Estimates

Preparation of the District’s financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent items at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

7. Net Position

Net position represents the difference between assets and liabilities. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for those assets, and adding back unspent proceeds.

Net position is reported as restricted when there are limitations imposed on their use either through the enabling legislations adopted by the Lincoln Sanitary District or through external restrictions imposed by creditors, grantors or laws or regulations of other governments. The remaining net position isreported as unrestricted. For expenditures that qualify for either classification, amounts will be first spent from restricted net position then from unrestricted net position.



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D. FINANCIAL STATEMENT AMOUNTS (CONTINUED)

8. New Governmental Accounting Standards

During the year ended December 31, 2019, the District implemented GASB Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements. This statement improves financial reporting by improving the consistency of the information that is disclosed in notes to government financial statements related to debt, including direct borrowings and direct placements.

It also clarifies which liabilities governments should include when disclosing information related to debt.

NOTE 2. CASH AND CASH EQUIVALENTS

Custodial Credit Risk: Custodial credit risk is the risk that in the event of a bank failure, the District’s deposits may not be returned to it. The District has a deposit policy for custodial credit risk. As of December 31, 2019, and 2018, the District reported deposits of $769,823 and $692,875 with bank balances of $773,318 and $711,625, respectively. Of the District’s total bank balance of $773,318 at December 31, 2019, $0 was exposed to custodial risk. The entire exposed amount was collateralized by underlying securities held by the bank’s trust department, not in the District’s name.

NOTE 3. CAPITAL ASSETS

Capital asset activity for the year ended December 31, 2019 was as follows:

Balance Additions/ Retire- Balance12/31/18 Completions ments 12/31/19

Capital assets not being depreciated Land and improvements $ 50,340 $ - $ - $ 50,340 Construction in progress 38,400 1,600 - 40,000 Total capital assets not being depreciated

88,740 1,600

- 90,340

Capital assets being depreciated Plant 3,969,923 1,315 - 3,971,238 Plant upgrade 8,995,242 - - 8,995,242 Sewer mains and systems 2,811,185 - - 2,811,185 Trucks and equipment 815,856 - - 815,856 Other 960,769 - - 960,769 Total capital assets being depreciated 17,552,975

1,315

- 17,554,290

Less accumulated depreciation (10,887,642) (648,876) - (11,536,518) Total capital assets, being depreciated, net 6,665,333 (647,561) - 6,017,772 Capital assets, net $ 6,754,073 $ (645,961) $ - $ 6,108,112



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NOTE 4. LONG-TERM LIABILITIES

The following is a summary of long-term liabilities for the year ended December 31, 2019:

Balance12/31/18 Increases Decreases

Balance12/31/19

Due withinOne Year

General obligation bondsMaine Municipal Bond Bank 2.40% construction bond dated October 1, 1999 due 2019 $ 146,784 $ - $ (146,784) $ - $ - 1% construction bond dated March 3, 2009 due 2026 380,705 - (45,947) 334,758 46,407 0.15% wastewater bond dated May 21, 2015 due 2031 759,813 - (57,923) 701,890 58,010

Total general obligation bonds 1,287,302 - (250,654) 1,036,648 104,417

Compensated absences 21,074 10,137 - 31,211 -

Net pension liability 135,941

1 12,987 - 148,928 N/A

Total long-term liabilities $1,444,317 $ 23,124 $ (250,654) $1,216,787 $ 104,417

General obligation bonds payable

Future maturities of bonds payable are as follows:

TotalYear Ended Payment

December 31 Principal Interest Requirements

2020 $ 104,417 $ 7,308 $ 111,7252021 104,967 6,757 111,7242022 105,524 6,201 111,7252023 106,085 5,640 111,7252024 106,649 5,074 111,7232025-2029 391,146 18,212 409,3582030-2031 117,860 6,079 123,939

$ 1,036,648 $ 55,271 $ 1,091,919



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NOTE 5. NET INVESTMENT IN CAPITAL ASSETS

Net position represents the difference between assets and liabilities. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of bonds payable adding back any unspent proceeds. The District’s net investment in capital assets was calculated as follows at December 31, 2019 and 2018:

2019 2018Capital assets $ 17,644,630 $ 17,641,715Accumulated depreciation (11,536,518) (10,887,642)Related bonds payable (1,036,648) (1,287,302) Total balance $ 5,071,464 $ 5,466,771

NOTE 6. NET POSITION – RESTRICTED FOR CAPITAL PROJECTS

The District’s restricted for capital projects was comprised as follows at December 31, 2019 and 2018:

2019 2018 Frontal assessment $ 10,121 $ 10,121 Equipment 140,208 91,523

Total $ 150,329 $ 101,644

NOTE 7. DEFINED BENEFIT PENSION PLAN

Maine Public Employees Retirement System

Eligible employees participate in the Maine Public Employees Retirement System’s Participating Local District (PLD) Plan. The PLD plan is a multiple-employer cost sharing defined benefit plan. Eligible employers (districts) are defined in Maine statute.

Eligible employees participate in the Maine Public Employees Retirement System’s Participating Local District (PLD) Plan. The PLD plan is a multiple-employer cost sharing defined benefit plan. Eligible employers (districts) are defined in Maine statute.



20

NOTE 7. DEFINED BENEFIT PENSION PLAN (CONTINUED)

Pension Benefits

Benefit terms are established in Maine statute; in the case of the PLD Consolidated Plan, an advisory group, also established by statute, reviews the terms of the plan and periodically makes recommendations to the Legislature to amend them. The System’s retirement programs provide defined retirement benefits based on members’ average final compensation and service credit earned as of retirement. Vesting (i.e., eligibility for benefits upon reaching qualification) occurs upon the earning of five years of service credit (effective October 1, 1999, the prior ten-year requirement was reduced by legislative action to five years for State employees and teachers; separate legislation enacted the same reduced requirement for judges, legislators, and employees of PLDs). In some cases, vesting occurs on the earning of one year of service credit immediately preceding retirement at or after normal retirement age. The normal retirement age is determined by whether a member had met certain creditable service requirements on specific dates, as established by statute. For PLD members, normal retirement age is 60 or 65. The monthly benefit of members who retire before normal retirement age by virtue of having at least 25 years of service credit is reduced by a statutorily prescribed factor for each year of age that a member is below her/his normal retirement age at retirement. The System also provides disability and death benefits which are established by statute for State employee and teacher members and by contract with other participating employers under applicable statutory provisions.

Upon termination of membership, members’ accumulated employee contributions are refundable with interest, credited in accordance with statute. Withdrawal of accumulated contributions results in forfeiture of all benefits and membership rights. The annual rate of interest credited to members’ accounts is set by the System’s Board of Trustees and is currently 2.4%.

Contributions

Member and employer contribution rates are each a percentage of applicable member compensation. Member contribution rates are defined by law or by the System’s Board of Trustees and depend on the terms of the plan under which a member is covered. Employer contribution rates are determined through actuarial valuations.

Contributions - PLD Plan

PLD plan members are required to contribute 8.00% of their annual salary to the plan. The District is required to pay 10.0% of members’ compensation. The District had covered payroll of $299,535 for the year ended December 31, 2019. District contributions were as follows:

Year ended 12/31/19 Year ended 12/31/18 Year ended 12/31/17Amount Percentage Amount Percentage Amount Percentage

Employer $29,953 10.00% $29,662 9.81% $27,026 9.55%Employee 24,121 8.00% 24,200 8.00% 22,641 8.00%



21


Net Pension Liability

The collective net pension liability measured as of June 30, 2019 was as follows:

PLD Plan

Plan collective total pension liability $ 3,258,819,605Less plan net position (2,953,156,096)

Plan collective net pension liability $ 305,663,509

At December 31, 2019, the District reported a liability for its proportionate share of the net pension liability. The amount recognized by the District as its proportionate share of the net pension liability was $148,928.

The net pension liability for the District was measured as of June 30, 2019, and the total collective pension liability used to calculate the net pension liability was determined by actuarial valuations as of that date. The District’s proportionate share percentage of the collective net pension liability for the PLD Plan was 0.048724%, allocated based on adjusted contributions to the plan for the year ended June 30, 2019. This percentage was 0.049672% at the prior measurement date of June 30, 2018.

Pension Expense and Revenue

For the year ended December 31, 2019, the District recognized pension expense of ($26,659) relatedto the PLD Plan, made up of the District’s proportionate share of plan pension expense $45,709pension expense related to specific liabilities of individual employers ($154), and net amortization of deferred amounts from changes in proportion and differences between employer contributions and proportionate share of contributions ($18,896).



22


Deferred Outflows and Inflows of Resources

For the year ended December 31, 2019, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

PLD PlanDeferred Outflows

DeferredInflows

Differences between expected and actual experience $ 17,633 $ -Changes of assumptions 7,543 -Net difference between projected and actual investment earnings on pension plan investments - 37,303Changes in proportion and differences between employer contributions and proportionate share of contributions - 5,922Employer’s contributions to plan subsequent to measurement date of collective net pension liability 15,689 -

Total $ 40,865 $ 43,225

$15,689 reported as deferred outflows related to pensions resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2020. Other amounts reported as deferred inflows and outflows will be recognized as pension expense as follows:

Year ended PLD PlanDecember 31, Amount

2020 $ 2,0452021 (16,826)2022 (3,244)2023 (24)

$ (18,049)

Actuarial Assumptions, Discount Rate, and Pension Plan Fiduciary Net Position

Information on the pension plan’s fiduciary net position, as well as the actuarial assumptions and discount rate used by the Maine Public Employees Retirement System in calculating the net pension liability and related amounts are disclosed in the Notes to the Audited Schedules of Employer Allocations and Pension Amounts by Employer. Those schedules, as well as the actuarial valuation reports for each of the System’s plans may be obtained by calling 1-800-451-9800, and are available on the System’s website at www.mainepers.org/Publications/Publications.htm#Annual Reports.



23

NOTE 8. INSURANCES AND PARTICIPATION IN PUBLIC ENTITY RISK POOL

The District is exposed to various risks of losses related to torts, theft, damage, and destruction of assets, injuries to employees, and natural disasters. The District maintains various commercial insurance policies to mitigate these risks to an acceptable level and to limit the District’s exposure to losses.

The District 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’s compensation coverage and develop a comprehensive loss control program. The Town pays an annual premium to the fund for its worker’s compensation coverage. The District’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 District’s for claims in excess of $400,000 with an excess limit of $2,000,000.

NOTE 9. DEFERRED COMPENSATION PLAN

The District also provides a 457 Deferred Compensation Plan. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. The Department’s payroll for employees covered by this plan was $299,535 for the year ended December 31, 2019 and $302,501 for the year ended December 31, 2018.

The District contributes 10% of the Superintendent’s compensation and 5% of all other participating employees’ compensation. The District contributed $20,234 and employees elected to defer $3,790 for a contribution total of $24,024 for the year ended December 31, 2019. The District contributed $18,365and employees elected to defer $3,946 for a contribution total of $22,311 for the year ended December 31, 2018.

NOTE 10. SUBSEQUENT EVENTS

Management has evaluated subsequent events through September 15, 2020, the date on which the financial statements were available to be issued.

In early 2020, the District was directly impacted by the coronavirus outbreak (COVID-19). On January 31, 2020, U.S. Health and Human Services Secretary declared a public emergency for the United States. In March 2020, the Governor of the State of Maine mandated that all non-essential businesses and operations in Maine close their physical locations that are public facing.

In response to the Governor’s order related to the coronavirus (COVID-19), the District was required to suspend some public operations. The District does not know what the overall effect on its operations is from partially closing its business.

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Schedule 1Page 1

VarianceFavorable

Budget Actual (Unfavorable)

COLLECTION SYSTEMS Maintenance of equipment 1,435$ 1,830$ (395)$ Maintenance of sewers 4,180 975 3,205 Maintenance of manholes 4,740 4,459 281 Supplies and expense 625 422 203

Total collection systems 10,980$ 7,686$ 3,294$

WASTEWATER PUMPING Fuel 700$ 202$ 498$ Power 27,532 26,025 1,507 Water 720 587 133 Maintenance of equipment 3,000 2,275 725 Maintenance of building and grounds 250 57 193 Supplies 50 - 50

Total wastewater pumping 32,252$ 29,146$ 3,106$

WASTEWATER TREATMENT Heat 20,125$ 13,430$ 6,695$ Power 49,000 42,262 6,738 Maintenance of buildings and grounds 1,400 1,474 (74) Water 1,900 1,505 395 Maintenance of equipment 7,000 9,834 (2,834) Service contracts 4,700 3,171 1,529 Laboratory expense 12,756 12,656 100 Chemicals 10,150 11,016 (866) Truck expense 9,000 6,977 2,023 Supplies and expense 4,061 3,665 396 Crew expense 1,950 1,539 411 Labor expense 168,372 169,145 (773)

Total wastewater treatment 290,414$ 276,674$ 13,740$

Lincoln Sanitary DistrictSchedule of Operating Expenses - Budget to Actual

Year Ended December 31, 2019

26

Schedule 1Page 2

VarianceFavorable

Budget Actual (Unfavorable)

ADMINISTRATION AND GENERAL Trustee compensation 3,220$ 2,881$ 339$ Salaries - general office 126,561 132,651 (6,090) Employee insurance 96,816 87,915 8,901 Employee retirement 51,139 45,153 5,986 Insurance 26,000 18,416 7,584 Office equipment maintenance 2,170 1,335 835 Postage 7,370 5,562 1,808 Telephone 3,000 2,903 97 Supplies and expense 2,410 2,565 (155) Legal services 8,350 6,090 2,260 Audit 5,200 4,900 300 Publications and dues 850 720 130 Water meter reading expense 8,000 9,780 (1,780) Technical training 2,000 1,567 433 Travel expense 200 - 200

Total administrative and general 343,286$ 322,438$ 20,848$

DEPRECIATION* - 648,876 (648,876)

Totals 676,932$ 1,284,820$ (607,888)$

*The District does not budget for depreciation expense.

Lincoln Sanitary DistrictSchedule of Operating Expenses - Budget to Actual (Continued)

Year Ended December 31, 2019

27

Board of TrusteesPage 2

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Lincoln Sanitary District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

September 15, 2020

29

Frequently Requested Numbers

Cemetery, Parks and Recreation 794-6548

Community Health and Counseling 794-3554

Ella P. Burr Elementary School 794-3014

Enfield DOT Garage 732-3304

Health Access Network 794-6700

Lincoln Court House 794-8512

Lincoln Lakes Region Chamber of Commerce 794-8065

Lincoln Memorial Library 794-2765

Lincoln Post Office 794-6609

Lincoln Public Works Garage 794-6658

Lincoln Regional Food Cupboard 794-3784

Lincoln Sanitary District 794-8244

Lincoln Town Office 794-3372

Lincoln Town Office Fax # 794-2606

Lincoln Water District 794-2921

Master Sergeant Gary Gordon Veteran's Center 794-3852

Mattanawcook Academy 794-6711

Mattanawcook Junior High School 794-3309

Northern Penobscot Tech Region III 794-8596

Partners for Peace- Domestic Violence 945-5102 24 Hour Hotline 1-800-863-9909

Penobscot Valley Hospital 794-3321

Penobscot Valley Humane Society 794-3457

Penquis CAP (Community Action Program)-Lincoln 794-3093

Public Safety Building-Business Office 794-8455

Regional School Unit 67 Superintendent’s Office 794-6500

Regional School Unit 67 Bus Garage 794-8578

Transfer Station 794-2621

VA Clinic- Lincoln 403-2000

Town of Lincoln Annual Report

Documents

Transcript of Town of Lincoln Annual Report