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The 127th A
nnual Town R
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Maine
The 127th A
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Communications�
The127th Annual Report TOWN OF BOOTHBAY HARBORMAINE
Year Ending June 30, 2015
The 127th A
nnual Town R
eport ·B
OO
THB
AY H
AR
BO
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Maine
Table of Contents
Ambulance Service Report ........................... 15
Assessor’s Report ......................................... 68
Audit Statements ..................................... 24-63
Board of Selectmen’s Report .......................... 3
Cemetery District .......................................... 21
Chamber of Commerce ................................. 13
Code Enforcement Report ............................ 10
Directory of Meetings
& Emergency Numbers ....................... 7
Emergency Management Agency ................. 23
Fire Department Report ................................ 20
Harbor Master Report ................................... 22
Historical Society Report .............................. 11
Memorial Library ......................................... 12
Officers, Boards & Committees ..................... 6
Police Department Report ............................ 18
Public Works Report .................................... 17
Refuse District Report .................................. 14
Sewer District Report ................................... 16
Tax Collectors Report ............................. 64-67
Taxpayers List ...................................... 69-144
Town Clerk’s Report .................................. 8-9
Town Manager’s Report ................................. 4
Town Meeting 2015 Minutes ............. 145-149
Town Meeting (Special) Minutes ............... 150
Town Officials ................................................ 5
Town Warrant ..................................... 151-154
Water District ............................................... 19
We Honor ....................................................... 2
Boothbay Harbor Fire Department 1936(inside front cover)
Boothbay Harbor’s Police Department first cruiser 1948 (inside back cover)
�
THE 127TH ANNUAL REPORT OF
THE TOWN OFFICERS
Russell Hoffman
Denise Griffin Chairman William Hamblen Vice Chairman Wendy Wolf
BOARD OF SELECTMEN 2015
Tricia Warren
�
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
�
2015 ANNUAL REPORT
Board of Selectmen
5
Last May the town elected first time official Trish Warren. The Board is thrilled to have a member bring a new perspective to the table. The Board continues to have a policy of strong fiscal responsibility. The town’s finances are in excellent shape and we thank the town manager, budget committee, department heads and all town employees who continue to help control the budget. We continue to have strong financial performance and a positive, annual audit report. Not many towns can make such a positive statement.
This past year we continued to collaborate with many people. First, we worked closely with the Boothbay Region Ambulance Service to optimize the taxpayers’ return on investment to this critical, local service. Second, we performed some important repairs on the Fish Pier infrastructure to maintain this important resource for our local fisherman and current tenants. Third, based on citizen input, we developed a plan to revitalize the former tennis courts into a welcoming park including basketball and pickle ball courts. Fourth, we updated our human resource manual and job descriptions for all town employees.
Last, and most significantly, we led the effort to enhance economic development in the region by entering into an agreement with the selectmen from the Town of Boothbay. A committee of volunteers, selectmen, town managers and Chamber of Commerce director have been meeting regularly to create a plan to strengthen the economic vitality of both communities.
Finally, the Board granted Palmer Payne with the Spirit of America Award for his lifelong dedication to volunteerism in the town. With his booming radio voice, Palmer continues to work tirelessly for our town’s Budget Committee, Port Committee, and the Boothbay Region Refuse District. Previously he served as selectman and on various other committees. We hope that other residents will continue his calling by offering to volunteer for one of the many Town of Boothbay Harbor Committees.
It is our privilege to serve the Town this past year.
Respectfully submitted,
Boothbay Harbor Selectmen
�
TOWN OF BOOTHBAY HARBOR
Town Manager
I’m pleased to report on some of the positive progress and accomplishments of the past year.
The Town received another sound audit again confirming that we are in a good financial position.
The Town Office now has free Wi-Fi.
The Comprehensive Plan was adopted at the 2015 Town Meeting. Decisions have been made regarding beautifying the town owned site that formerly contained public tennis courts. Construction is planned for 2016.
Footbridge enhancement has taken place on the West side of the footbridge. Materials have been purchased for enhancing the East side. Hopefully, all of the property abutters will buy in to the concept so that the project can be finished.
Wayfinding signs are in the design process and the goal is to install them spring 2016.
Boothbay Harbor and Boothbay continue to work well together and have formed a Joint Economic Development Committee to suggest economic development strategies to the respective Boards of Selectmen to consider.
Boothbay Harbor resumed investing funds in a manner that provides safety of principal, obtain a reasonable rate of return and meetthe daily cash flow demands of the Town.
The Town accepted a very generous gift of a new Harbor Master boat. The boat was donated by Henry and Nancy Woods. A HUGE thank you goes out to you for your generosity!
Summer tourism was the busiest it has been in years.
Piling replacement work was done at the town owned Fish Pier property.
Scott Campbell has returned as Regional EMA Director. Welcome back Scott!
Job descriptions and the personnel manual were updated.
There are other ideas and plans in the works. Stay tuned!
Lastly, I thank the town employees, boards and committees for all their hard work every day for all they do to contribute and operate this town. Thank you to the citizens of our community for your suggestions, input and your support. I look forward to continuing to serve the people of Boothbay Harbor.
Respectfully submitted,
Thomas Woodin Town Manager
6
Thomas Woodin Town Manager
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
�
2015 ANNUAL REPORT
2015-2016 Town Officials
Town Manager, Tax Collector, Treasurer, Road Commissioner
Thomas Woodin
Finance Officer, Dep. Tax Collector, Dep. Treasurer Julia E. Latter
Assistant Tax Collectors/Assistant Treasurers
Michelle Farnham Patricia Fallon
Laurence G. Omland
Town Clerk Michelle Farnham
Deputy Town ClerkPatricia Fallon
Registrar of VotersMichelle Farnham
Agent for Overseers Of the Poor
Thomas Woodin
Chief of Police, ConstableRobert Hasch
Police Sergeant, ConstablePatrick Higgins
Police OfficersScott Mercier
Lawrence Brown Thomas Chryplewicz
Devin Polizzotti
Reserve Police OfficersJared Mitkus
Nicholas Upham
Police MatronMaureen Smith
Michelle Farnham
Harbor MasterNicholas Upham
Deputy Harbor MasterJoshua C. Zipperer
Assistant Harbor Master Fred Farnham
Fire Chief, Fire Warden, Fire Inspector
Nicholas Upham
First Assistant Fire Chief, Deputy Fire Warden
Glenn Tilton
Second Assistant Fire Chief, Deputy Fire Warden
Vacant
Fire Engineer/Deputy Fire Warden
Matthew Sledge
Code Enforcement Officer, Building Inspector, Health
Officer, Plumbing InspectorGeoff Smith
Deputy Health OfficerVacant
Alternate Plumbing InspectorMarian Anderson
Animal Control OfficerMary E. Pratt (Betsy)
Deputy Animal Control Officer David Pratt
Regional Director of Emergency Management Agency
Clarence Campbell
Assistant Regional Director of Emergency Management
AgencyLaurence G. Omland
Shellfish Conservation Warden
Nicholas Upham
Town office staff back row: Larry Omland, Geoff Smith and Thomas Woodin; front row: Michelle Farnham, Julia Latter and Trish Fallon.
7
2015 ANNUAL REPORT
Board of Selectmen
5
Last May the town elected first time official Trish Warren. The Board is thrilled to have a member bring a new perspective to the table. The Board continues to have a policy of strong fiscal responsibility. The town’s finances are in excellent shape and we thank the town manager, budget committee, department heads and all town employees who continue to help control the budget. We continue to have strong financial performance and a positive, annual audit report. Not many towns can make such a positive statement.
This past year we continued to collaborate with many people. First, we worked closely with the Boothbay Region Ambulance Service to optimize the taxpayers’ return on investment to this critical, local service. Second, we performed some important repairs on the Fish Pier infrastructure to maintain this important resource for our local fisherman and current tenants. Third, based on citizen input, we developed a plan to revitalize the former tennis courts into a welcoming park including basketball and pickle ball courts. Fourth, we updated our human resource manual and job descriptions for all town employees.
Last, and most significantly, we led the effort to enhance economic development in the region by entering into an agreement with the selectmen from the Town of Boothbay. A committee of volunteers, selectmen, town managers and Chamber of Commerce director have been meeting regularly to create a plan to strengthen the economic vitality of both communities.
Finally, the Board granted Palmer Payne with the Spirit of America Award for his lifelong dedication to volunteerism in the town. With his booming radio voice, Palmer continues to work tirelessly for our town’s Budget Committee, Port Committee, and the Boothbay Region Refuse District. Previously he served as selectman and on various other committees. We hope that other residents will continue his calling by offering to volunteer for one of the many Town of Boothbay Harbor Committees.
It is our privilege to serve the Town this past year.
Respectfully submitted,
Boothbay Harbor Selectmen
�
TOWN OF BOOTHBAY HARBOR
Town Officers, Boards, Committees
SELECTMEN ANDOVERSEERS OF THE POOR
William Hamblen, Chair 2016 Denise Griffin 2017 Russell Hoffman 2016 Tricia Warren 2017 Wendy Wolf 2018
ASSESSOR
Robert J. Duplisea, Jr. 2016
COMMITTEE MEMBERS OF THEBOOTHBAY-BOOTHBAY HARBOR
CSD
Larry Colcord 2017 Stephanie Hawke 2018 Sandra Paxson 2016
TRUSTEES OF THE BOOTHBAY-BOOTHBAY HARBOR
CSD
Cameron Mitchell 2016 Richard Hallinan 2017 Steve Lorrain 2018
TRUSTEES OF THE BOOTHBAY-BOOTHBAY HARBORCEMETERY DISTRICT
John Arsenault 2018 Merlin Gray 2016 Ralph M. Welch 2017
BOOTHBAY HARBOR SEWERDISTRICT
Deryl Kipp 2016 James Stormont 2018 Henry A. Tedeschi Jr. 2017
TRUSTEES OF THE MEMORIALLIBRARY
Pauline Dion 2016 Sharon Pulkkinen 2016 Duane Dunbar, Treas. 2017 Chuck House 2017 Bill Hamblen 2017 Jo Haney, Sec. 2017 Laura Perkins 2017 Barb House 2018 Elena Smith 2018 Nicole Poulton, Pres. 2018 Joe Gelarden 2018 Meridith Watts 2018 Eve Conlin 2018 Student Trustees Gretchen Elder 2016 Lisa Pawlowski 2016
PLANNING BOARD
Thomas Churchill 2018 John Hochstein 2016 Andrew Shepard 2016 Chris Swanson 2016 Michael Tomko 2017 Margaret Perritt- Alt. 1 2016 Annette Stormont - Alt. 2 2017
BUDGET COMMITTEE
Palmer Payne, Chair 2018 Charles Herman 2017 Mohamad Osman 2016 Elise Roberts 2016 Margaret Splaine 2017
JOINT ECONOMIC DEVELOPMENTCOMMITTEE
Frank Fassett 2016 Jaimie Logan 2016 Ken Rayle 2016 Michael Tomko 2016 Wendy Wolf 2016 Thomas Woodin 2016
BOARD OF APPEALS
Jon Dunsford 2017 Howard Hennigar 2018 Robert Hilscher 2018 Palmer Payne 2018 Scott See 2016 Ken Fitch - Alt. 1 2017 Vacant - Alt. 2 2018
PORT COMMITTEE
Clive Farrin, Chair 2016 Frederick Farnham 2017 Andrew Marvin 2016 Palmer Payne 2016 James Powers 2018 Vacant - Alt. 1 & 2 2017
BOOTHBAY REGION REFUSEDISPOSAL DISTRICT
Gary Farnham 2018 Palmer Payne 2016
SHELLFISH CONSERVATIONCOMMITTEE
Sean Gray 2016 Russell Main 2016 Douglas Perkins 2016
BOOTHBAY REGIONWATER DISTRICT
Kenneth Marston, At Large 2018 Harry Pinkham, Chair 2016 Walter S. Reed III 2017
8
�
2015 ANNUAL REPORT
9
Directory of Meetings & Emergency Numbers
Town Meetings
Selectmen’s Meetings Second and fourth Monday of the month at 7:00 pm at the Boothbay Harbor Municipal Building
Port Committee Meetings First Tuesday of the month at 7:00 pm at the Boothbay Harbor Municipal Building
Firemen’s Meetings First Wednesday of the month at 6:00 pm at the Boothbay Harbor Municipal Building
Planning Board Meetings Second Wednesday of the month at 6:00 pm at the Boothbay Harbor Municipal Building
Emergency NumbersFire, Ambulance and Police calls: 911 Poison Control Center 1-800-442-6305
Non-Emergency NumbersPolice 633-2451 Ambulance 633-7711 Fire Chief 207-380-5635 Town Clerk’s Office 633-7714 Water District Office 633-4723 Sewer District Office 633-4663 Water Treatment Plant 633-6634 Public Works Department 633-2316 EMA Regional Director 207-350-6337 Boothbay Region Refuse District 633-5006 Town Office Main Number 633-3671; Fax 633-7712
Visit the Town’s website at www.boothbayharbor.org to register boats and vehicles online or to access assessing, real estate, tax maps, tax bills and ordinance information.
�
TOWN OF BOOTHBAY HARBOR
Town Clerk
Birth records are on file with the town clerk in the Maine town or city in which the birth took place as well as in the town or city where mother resided. Marriage records are on file with the town clerk in the Maine city or town in which the marriage license was issued. Death records are on file with the town clerk in the Maine city or town in which the event occurred as well as in the Maine city or town of residence.
Births 15 9 Females 6 Males
Marriages 53 Oldest 68 and Youngest 22
Deaths 63 Oldest 107 Youngest 25
VITAL RECORDS
NAME AGE DODJeanette Reed Giles 75 1/4 June Anne Phillips 76 1/5 Mary Marion Patrick 69 1/7 Jordan Edward Dickinson 36 1/12 Sandra Jean Sprague 64 1/19 Alan C. Tindal 93 2/11 Eftemia K. Wallace 88 2/13 Vernon D. Stapleford 98 2/15 Richard T. Orne 68 2/16 Barry Walter Smith 65 2/17 John J. Kazalski 68 3/6 Kenneth E. Bradley 55 3/13 John W. Hurst Jr. 88 3/19 Henry Robert Dunsmore 72 3/22 Lester W. Hodgdon Jr. 89 3/25 Maud W. Page 89 4/3 Dorothy M. Doucette 92 4/6 Evelyn Hartung Keene 107 4/11 Kenneth Alan Honey 83 4/15 Claire Johnson 94 4/26 Alta B. Greenleaf 94 5/5 Joyce Lynn Manson 64 5/7 Jane Winters Meister 94 5/10 John Clifford Laird 79 5/24 Joanne McBride 69 5/29 John Frank Wagstaff 73 6/8 Donald Bradley Watson 82 6/10 Arthur W. Campbell 86 6/12 Gary Alan Tilton 50 6/29 Mariette Helen Fehlau 97 7/2 Fred Freeman Murray 81 7/2 Carol A. Jorgensen 75 7/4
NAME AGE DODEric Ralph Jorgensen 40 7/4 Svend Lars Jorgensen 71 7/4 Wesley A. Coates 77 7/9 Carl Edward Dennis 82 7/9 Dominic Garvey 79 7/10 Katherine Nancy Fish 55 7/21 Elvin L. Anderson 94 7/27 Jane Stevenson Blakemore 78 8/12 Josephine M. Field 91 8/17 John C. Vanorsdell 81 8/18 Florence E. Barter 92 8/21 Dana F. Davis 86 8/31 Elizabeth H. McDougall 93 8/31 Clyde W. Nightingale 80 9/1 Edyth Mae Wilkie 77 9/6 Claire Drury Killian 78 9/16 Georgia Faith Emerson 83 9/20 Don L. Johnson 25 10/3 Linna Grace Lermond 92 10/4 Bertie Charles Keller 74 10/11 Fiona Munro Stockwell 88 10/15 Richard Waldo Conant 88 11/22 Paul Francis Pearce 87 10/25 Lila Faye Achor 88 10/29 Matthew B. Wilder 69 11/1 Edward Robert Zimmerli 90 11/5 Margaret Hilda MacDonald 92 11/14 Beverly Loomis Galvin 86 11/17 Dwight Nickerson Eames 86 12/19 Kathleen Bean 92 12/24 Susan M. Tukey 70 12/30
12 residents died in other Maine cities or towns, 19 deaths were for residents of other Maine cities or towns and one of the recorded deaths was for a resident of another state.
10
�
2015 ANNUAL REPORT
11
Town Clerk (continued)
Hunting and Fishing Licenses 173
ATV Registrations 15
Snowmobile Registrations 19
Boat Registrations 575
Duplicate Boat Registrations 10
Dog Licenses 147
LICENSES ISSUED (7/1/14-6/30/15)
Duplicate Hunting and Fishing 2
SHELLFISH LICENSES Issued 6/1/14-5/31/15
Resident Non Resident Senior
Recreational 7 9 7
Commercial 4 1 1
BUSINESS LICENSES
Special Amusement 19
Victualers 77
MEETINGS & ELECTIONS
Rocky Channels School System Budget February 25th
Annual Town Meeting
Boothbay-Boothbay Harbor Community School District Budget June 10th
Special Town Meeting June 18th
Referendum Election November 3rd
May 1st-2nd
Respectfully submitted,
Michelle Farnham Town Clerk
Michelle Farnham, Town Clerk
2015 ANNUAL REPORT
Board of Selectmen
5
Last May the town elected first time official Trish Warren. The Board is thrilled to have a member bring a new perspective to the table. The Board continues to have a policy of strong fiscal responsibility. The town’s finances are in excellent shape and we thank the town manager, budget committee, department heads and all town employees who continue to help control the budget. We continue to have strong financial performance and a positive, annual audit report. Not many towns can make such a positive statement.
This past year we continued to collaborate with many people. First, we worked closely with the Boothbay Region Ambulance Service to optimize the taxpayers’ return on investment to this critical, local service. Second, we performed some important repairs on the Fish Pier infrastructure to maintain this important resource for our local fisherman and current tenants. Third, based on citizen input, we developed a plan to revitalize the former tennis courts into a welcoming park including basketball and pickle ball courts. Fourth, we updated our human resource manual and job descriptions for all town employees.
Last, and most significantly, we led the effort to enhance economic development in the region by entering into an agreement with the selectmen from the Town of Boothbay. A committee of volunteers, selectmen, town managers and Chamber of Commerce director have been meeting regularly to create a plan to strengthen the economic vitality of both communities.
Finally, the Board granted Palmer Payne with the Spirit of America Award for his lifelong dedication to volunteerism in the town. With his booming radio voice, Palmer continues to work tirelessly for our town’s Budget Committee, Port Committee, and the Boothbay Region Refuse District. Previously he served as selectman and on various other committees. We hope that other residents will continue his calling by offering to volunteer for one of the many Town of Boothbay Harbor Committees.
It is our privilege to serve the Town this past year.
Respectfully submitted,
Boothbay Harbor Selectmen
�0
TOWN OF BOOTHBAY HARBOR
Code Enforcement Officer
Geoff Smith, Code Enforcement Officer
Respectfully submitted,
Geoff Smith Code Enforcement Officer
12
2015 has been a productive year for this office and the community. With the adoption of the newest floodplain management maps, the town maintained its eligibility for flood insurance on those properties which need it. The Downtown Business District saw the reconstruction of 8 Wharf Street completed, and there continue to be plans developed to rejuvenate and invigorate the commercial areas of Boothbay Harbor.
In 2016 the town will be asked to adopt the most recently revised Shoreland Zoning regulations, drafted by the State. While this office has made an effort to contact those of you with Shoreland property to discuss potential changes, I encourage anyone with unanswered questions to make an appointment so that those questions can be resolved.
The changes have the greatest effect on those structures which are currently non-conforming to the Land Use Code, and are located closer to water bodies than the new construction allows. Under the current regulations, non-conforming structures are allowed some expansion in area and volume; the new regulations eliminate volume, and focus on foot-print. This is generally seen as beneficial to property owners who previously had restricted growth based on volume caps, although there are properties, particularly those very close to the water that will now have additional considerations when planning their expansion.
Again, I encourage anyone who might want their property’s particular circumstances to be explained to contact this office.
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
��
2015 ANNUAL REPORT
Boothbay Region Historical Society
13
During 2015, our 48th year, we enjoyed the support of both Boothbay and Boothbay Harbor voters. The funds voted by townspeople helped us to fulfill our purpose of preserving and increasing knowledge about our region's past.
We held regular year-round hours at the museum in Boothbay Harbor on Thursdays through Saturdays, 10 a.m. to 2 p.m. Over 1,050 people came to the museum, about two-thirds of them to buy books and photos or in search of specific information about families, houses, businesses, vessels, and other historical matters. They also browsed through the six rooms of local artifacts. We sent out two newsletters, had five speakers, two bake sales, a yard sale, and a print/book raffle.
We provided news items and articles on local history to the townspeople and others through the Boothbay Register. Over 800 letters and 1,500 emails were sent pertaining to museum business and research. We help the town offices with research when asked.
We have many active volunteers who donated more than 2,000 hours of work this year. Some projects done by volunteers were: organizing public events, checking the order of photos and documents, helping with office tasks, manning the building, helping with buildings and grounds, helping with mailings, and organizing and listing new document collections and artifacts.
The sources of our income this year were: donations by individuals and the towns, bequests and one small grant; membership dues, raffle tickets, bake sale and sales of books, maps, and photographs. We are an active research facility, assisting people locally in their search for information on family, houses, vessels, and places. We also carry on correspondence with people all over the country who have an interest in Boothbay region history.
Our holdings of artifacts, collections, and documents increased by one linear foot of documents, 13 books, approximately 100 photographs or images, and more than 80 artifacts. They ranged from 1950s - 1960s Campfire Girls scrapbook from Bob Goodspeed and Chris Hoffman's master thesis on baseball and identity in Boothbay Harbor to a Hotel Fullerton key tag from Loraine Nickerson all of great local interest. Funds were spent to care for these items appropriately.
We thank the townspeople for their willingness to contribute to the preservation of local history.
Respectfully submitted,
Marnie Mitchell Administrator
Board of Trustees: Jim Botti, Judy Eastwood, Sarah Giles, Lorraine Hodgdon, Susan Leach, Susan Lloyd, Leigh Reinecke, Jan Reit, Carolyn Shubert, Kathy Tibbetts, Kay Wilder and Barbara Wilson.
��
TOWN OF BOOTHBAY HARBOR
Boothbay Harbor Memorial Library
14
Respectfully submitted,
Tim McFadden, Library Executive Director Boothbay Harbor Memorial Library
The Boothbay Harbor Memorial Library continues to grow and develop as we work to respond to the various information needs of the community. To this end, we have reconfigured our staff organization and as a result welcomed Joanna Breen onto the team as our new Assistant Director. Joanna is a professional librarian from Cambridge, Massachusetts who brings a new level of expertise and enthusiasm to the staff.
We are a 501(c)3 non-profit and not a department of the town of Boothbay Harbor. However in 2015, we received tax funds to the extent of 30% of our annual budget from Boothbay Harbor, Boothbay, and to a lesser extent, Edgecomb. Therefore, it is important to us that we prove our worth to the taxpayers who help fund our services. We collect a lot of data to help us to do just that.
And so what is some of that data? We circulated 32,000 items to our users, and shipped 3,300 items to other libraries via interlibrary loan; visitors logged 4137 hours of use on our public computers; and we provided 77 adult and 92 children’s programs, with a total of over 3,000 thousand people attending. We use a tool from the Maine State Library called the Library Use Value Calculator (which can be found at http://tinyurl.com/bhmlvalue) to determine the monetary value of all our services, such as those mentioned above, and other data like museum passes borrowed, meeting room use, reference questions answered, etc.
So, adding all these terms the community return on investment is as follows: $881,216 value of all services/ $94,000 town support = $9.37 ROI for every dollar invested by our towns. Each tax dollar in support given to the Library creates $9.37 in value to our communities; not a bad figure to show, but it is one we are continually working to improve.
In our current fiscal year (2016) the Board of Trustees is tasked with raising $107,000 to meet our financial needs, the largest amount in the Library’s history. With improved services come increased costs and as we do our part to raise the needed funds, we reach out to our supporters and ask for your continued generosity and say thank you for your past support. It is what keeps us going in financial terms, but in human terms as well.
The Library has made great strides in the past few years. We hope you agree! If you haven’t yet seen the renovated Library we invite you to drop in, say hello, and take home something good to read.
Watercolor by James Taliana
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
��
2015 ANNUAL REPORT
Boothbay Harbor Region Chamber of Commerce
15
The Boothbay Harbor Region Chamber of Commerce was established in 1962 to promote the economic, civic and social welfare of the people of the Boothbay Harbor Region. Its mission is to promote a positive business climate by focusing on advocacy, access and leadership.
The BBHRCC is currently served by the Board of Directors: Lorna Weber, President; Dorothy E. Freeman, Vice President, Alan Baldwin, Secretary and Sue Wood, Treasurer; Chris Austin, Russell Brackett, Michael Maxim, Win Mitchell, Sarah Morley, Ben Teel, Jessica Tindal and Peter Robison. In December of 2015 the Board of Directors hired Rick Prose as the Executive Director. Brooke Hubner serves as Administrative Coordinator and Michelle Davis serves as Visitor & Member Relationship Coordinator.
The BBHRCC continues to be the leading organization in promoting tourism and providing visitor services for the region and the Town of Boothbay. The Chamber distributed 100,000 Region Guides and 45,250 Downtown & Region Walking Maps to over 11 AAA offices (CT, KY, ME, MA, NH, NJ, NY, OH, PA, RI and VT); the AAA Boston Travel Show; Chambers statewide; local Chamber members, the Maine Tourism Association, Maine Turnpike, visitor centers; train stations; airports and several other public locations statewide and beyond. The Chamber also organized a co-op display at the Portland International Jetport and print ads in Yankee, DownEast, and Maine Magazine. The Boothbay Harbor Region had one of the largest co-op sections in the official state travel planner “Maine Invites You”. The Chamber maintains an active competitive website and stays current with social media trends to ensure the Chamber is promoting and representing Boothbay Harbor in a comprehensive and competitive manner.
There are 340 businesses, organizations and individuals that currently make up the membership of the Chamber. A majority of the membership is related to the tourism industry; however the Chamber works hard to provide value and benefits for all industries. A new weekly email called “Chamber Connections” keeps members informed of news and information about the Chamber, our community, and business and industry. The Chamber continues to organize Business After Hours, the Harbor Lights Festival, and the Claw Down which brings people from all over the country to the Boothbay Harbor region. The Chamber is active in local and state government creating awareness of important issues and acting as a voice of the business community when needed.
The Chamber operates a year round welcome center and administrative office at 192 Townsend Ave and a seasonal information office on Commercial Street. The Chamber strives to provide outstanding customer and visitor service to all that use the Chamber as a resource.
Thank you to all the businesses, organizations, individuals, and town officials who support the Boothbay Harbor Region Commerce of Commerce.
Respectfully submitted,
Lorna Weber Rick Prose President, Board of Directors Executive Director
��
TOWN OF BOOTHBAY HARBOR
16
Boothbay Region Refuse Disposal District
Board of Directors: BRRDD Staff: Rob Hopkins, Treasurer, Southport Steve Lewis, Manager Kurt Crosby, Clerk, Edgecomb William Johnson, Foreman Kirk Brewer, Chairman, Boothbay Rena Smith, Assistant Foreman Charles Cunningham, Personnel, Boothbay Tyler Balsdon, Driver Gary Farnham, V. Chairman, Boothbay Harbor Jake Hodgdon, Attendant Palmer Payne, A. Treasurer, Boothbay Harbor Paul Noah, Attendant Steven Lewis, Attendant David Manson, Attendant Rob Latter, Driver David Brewer, Driver Anastasia Giles, Bookkeeper
Front row left to right: Steven Lewis, Jake Hodgdon, Anna Giles, Steve Lewis, Rena Smith. Back row: David Brewer, Tyler Balsdon, Paul Noah, William Johnson, David Manson. Missing from photo: Rob Latter
This year we have seen a huge change in the recycling market. Prices for recycling items have dropped dramatically. Metal was once $250/ton, now it’s $60/ton. We plan for the changes when we do our budget, but you just cannot rely on steady pricing. In a sign of the times, we are recycling one third of the newspaper that we had done 15 years ago, welcome to the digital era!
As some of you have probably seen on the news, there are big changes coming for where we take our trash. The current facility that we use now will have a huge price increase in 2018 when their contract runs out with Emera Maine. We are a member of the MRC (Municipal Review Committee), and they are proposing a new facility with cutting edge technology. The board of directors of the Refuse District will be making a decision in the coming months which place to support. For more information on the new technology you can go to www.mrcmaine.org.
As always, thank you for your continued support and feel free to stop by the office anytime with any questions.
Winter Hours: Monday through Saturday 8:00 AM to 4:00PM (Columbus day –Memorial day) Summer Hours: Monday through Saturday 8:00AM to 5:00PM (Memorial day –Columbus day)
Respectfully submitted,
Steven Lewis Operations Supervisor
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
��
2015 ANNUAL REPORT
17
Boothbay Region Ambulance Service
It is with pleasure I submit this report of activities of the Boothbay Region Ambulance Service for 2015. This year we increased the size of our board of directors and changed the bylaws to reflect a majority of board members who are community members at large. Our service-elected board was reduced to four members. We are continuing our bylaw revisions with the aid of Peggy Pinkham in 2016.
Our Community Paramedicine program continues to be a success in our region. We made 168 visits last year and expanded our capability, with special State approval, to include home anti-coagulation level monitoring. Patients on medications such as Coumadin require frequent blood samples for dosage changes. We acquired the equipment to check these levels with a finger stick and meter. This expanded offering alleviated the problem of those unable to travel easily to the lab for blood work.
We implemented two major grant projects this year. The Max and Evelyn Schacknow Foundation supplied the Boothbay Region with fifteen automated defibrillators (AED’s). These were placed in public areas around the region for 24/7 access to anyone who is aware of a cardiac arrest emergency. These AED's are also registered in a mobile phone app called "Pulse Point" which will direct you to the closest AED. With the addition of this new equipment our three towns were designated as a HEARTSafe Community. This designation shows the partnership B.R.A.S. and the community has to provide the maximum emergency network possible to respond to sudden cardiac events.
The second project with funding from the Doree Taylor Foundation has enabled us to replace our radio communication network with state-of-the-art, higher signal strength equipment. This improved radio system will provide us with better communication as we transport patients off the peninsula. It will also provide secure communication to better coordinate responses.
2015 Emergency Response Statistics: Boothbay: 350, Boothbay Harbor: 520, Southport: 72 Total call volume (all types of calls): 1,434
Respectfully submitted,
Robert J. Ham Chairman
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TOWN OF BOOTHBAY HARBOR
18
Sewer District
From left: Chris Higgins, Julie Hoskeer, Richard Gaeth, David Pratt and Gary Farnham.
As another year comes to a close for the District, I am pleased to report the Boothbay Harbor Sewer District remains financially sound, continues to protect and provide a healthy harbor, and continues to strive to improve services to our customers.
This year saw James “Jim” Stormont get re-elected to the Board of Trustees for a three-year term. Jim now serves as the District Clerk. Julie Hoskeer joined the District ranks as the Office Manager. Sharon Grant retired after 26 years of service. We thank Sharon for her dedicated years of service and wish Sharon well in her retirement. Next time you stop in, please take a moment and say hello to Julie. We are sure you will find her knowledgeable and most helpful.
The District continues to pursue improvements in your sewerage system and protect our region. The next several years will be busy. Modest rate increases will be necessary in order to upgrade and maintain the system and continue to meet regulatory compliance. These upgrades include continuation of pipe re-lining, inflow and infiltration reduction, manhole rehabilitation, treatment plant systems upgrades, and pump station upgrades. This year’s major improvements to your system included the following:
Replacement of the aeration equipment in SBR #2 Replacement of pumps at Pump Station 8 Upgrades of the plant PLC’s and grit system Replacement of the heating plants for the office and treatment building Upgrading of the accounting software and implement online bill paying
The District has also begun developing plans for upgrade of the Union Street Pump Station and force main. This will be a major undertaking as this station serves the entire east side of Boothbay Harbor. If approved at the 2016 town meeting, the Project should begin in the fall of 2016 and be completed early spring of 2017. Funding for this Project will come from USDA/Rural Development in the form of a low interest loan and grant package.
The District Trustees continue to lead the District through their work ethic, strong leadership style, and “do more with less” philosophy. Because of this leadership, the financial position of the District is strong. Credit is given to the careful management of spending along with consistent and fair implementation of the District's bill collection procedures. I am proud to lead a strong team of employees that take pride in their work. Without this dedicated team, the District cannot be a successful public wastewater system, community resource, and environmental steward. I am grateful to be able to be working with them.
I would like to thank the ratepayers for their continued support of the District. I often have people commenting on the District as a well-run organization and community resource. I pledge to continue to work on the behalf of all the District customers and I welcome your constructive criticism in order to improve the efficiency of District operations, keep our environment healthy, and enjoy and maintain our quality of life here in the Boothbay Region.
Respectfully submitted,
Chris Higgins Superintendent
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
TOWN OF BOOTHBAY HARBOR
18
Sewer District
From left: Chris Higgins, Julie Hoskeer, Richard Gaeth, David Pratt and Gary Farnham.
As another year comes to a close for the District, I am pleased to report the Boothbay Harbor Sewer District remains financially sound, continues to protect and provide a healthy harbor, and continues to strive to improve services to our customers.
This year saw James “Jim” Stormont get re-elected to the Board of Trustees for a three-year term. Jim now serves as the District Clerk. Julie Hoskeer joined the District ranks as the Office Manager. Sharon Grant retired after 26 years of service. We thank Sharon for her dedicated years of service and wish Sharon well in her retirement. Next time you stop in, please take a moment and say hello to Julie. We are sure you will find her knowledgeable and most helpful.
The District continues to pursue improvements in your sewerage system and protect our region. The next several years will be busy. Modest rate increases will be necessary in order to upgrade and maintain the system and continue to meet regulatory compliance. These upgrades include continuation of pipe re-lining, inflow and infiltration reduction, manhole rehabilitation, treatment plant systems upgrades, and pump station upgrades. This year’s major improvements to your system included the following:
Replacement of the aeration equipment in SBR #2 Replacement of pumps at Pump Station 8 Upgrades of the plant PLC’s and grit system Replacement of the heating plants for the office and treatment building Upgrading of the accounting software and implement online bill paying
The District has also begun developing plans for upgrade of the Union Street Pump Station and force main. This will be a major undertaking as this station serves the entire east side of Boothbay Harbor. If approved at the 2016 town meeting, the Project should begin in the fall of 2016 and be completed early spring of 2017. Funding for this Project will come from USDA/Rural Development in the form of a low interest loan and grant package.
The District Trustees continue to lead the District through their work ethic, strong leadership style, and “do more with less” philosophy. Because of this leadership, the financial position of the District is strong. Credit is given to the careful management of spending along with consistent and fair implementation of the District's bill collection procedures. I am proud to lead a strong team of employees that take pride in their work. Without this dedicated team, the District cannot be a successful public wastewater system, community resource, and environmental steward. I am grateful to be able to be working with them.
I would like to thank the ratepayers for their continued support of the District. I often have people commenting on the District as a well-run organization and community resource. I pledge to continue to work on the behalf of all the District customers and I welcome your constructive criticism in order to improve the efficiency of District operations, keep our environment healthy, and enjoy and maintain our quality of life here in the Boothbay Region.
Respectfully submitted,
Chris Higgins Superintendent
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2015 ANNUAL REPORT
19
Public Works
Public works crew from left: Clyde Burnham,, Bruce Fabiano (part time), Aaron Durgan, Christopher Leeman, and Nicholas Livingston.
The past year was another productive year for the Public Works department. With all the nice weather last summer it made for a lot of tourist activity, which kept us busy making sure the town looked its best at all times.
In the spring we cleaned up all the winter sand after a long winter, and addressed any plow damage as was necessary. Cleanup of the Whale Park and Barrett’s Park commenced in preparation of summer traffic. The old split-rail fence was removed at Barrett’s Park and replaced with a new fence.
Several ditching and culvert replacements were completed. All new catch basins and under drains were installed and Campbell Street was paved in a timely fashion, with the help of Reny Construction and Harry Crooker. In the fall, we worked diligently to clean up all the fallen leaves in town and also cleaned all the catch basins. We worked with the school district and Northern Lights Electric to put in new lighted crosswalk signs from the school to the Y.M.C.A. on Route 27.
The Footbridge Enhancement project scheduled for last fall is back on track for this spring. The paving we had planned for town roads as well as the municipal lot on Howard Street for last fall will be done this spring to coincide with Department of Transportation paving of Route 27. This will bring a finished, fresh look to the heart of the town.
I wish to thank the Town Manager for his help and input into our projects. I would also like to thank the Board of Selectmen as well as the citizens of Boothbay Harbor for their continued support of our department. A big thank you to my great crew for all the hard work they put in to keep the town running. They take pride in keeping our town a great place for us all.
Respectfully submitted,
Chris Leeman Director
2015 ANNUAL REPORT
Board of Selectmen
5
Last May the town elected first time official Trish Warren. The Board is thrilled to have a member bring a new perspective to the table. The Board continues to have a policy of strong fiscal responsibility. The town’s finances are in excellent shape and we thank the town manager, budget committee, department heads and all town employees who continue to help control the budget. We continue to have strong financial performance and a positive, annual audit report. Not many towns can make such a positive statement.
This past year we continued to collaborate with many people. First, we worked closely with the Boothbay Region Ambulance Service to optimize the taxpayers’ return on investment to this critical, local service. Second, we performed some important repairs on the Fish Pier infrastructure to maintain this important resource for our local fisherman and current tenants. Third, based on citizen input, we developed a plan to revitalize the former tennis courts into a welcoming park including basketball and pickle ball courts. Fourth, we updated our human resource manual and job descriptions for all town employees.
Last, and most significantly, we led the effort to enhance economic development in the region by entering into an agreement with the selectmen from the Town of Boothbay. A committee of volunteers, selectmen, town managers and Chamber of Commerce director have been meeting regularly to create a plan to strengthen the economic vitality of both communities.
Finally, the Board granted Palmer Payne with the Spirit of America Award for his lifelong dedication to volunteerism in the town. With his booming radio voice, Palmer continues to work tirelessly for our town’s Budget Committee, Port Committee, and the Boothbay Region Refuse District. Previously he served as selectman and on various other committees. We hope that other residents will continue his calling by offering to volunteer for one of the many Town of Boothbay Harbor Committees.
It is our privilege to serve the Town this past year.
Respectfully submitted,
Boothbay Harbor Selectmen
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TOWN OF BOOTHBAY HARBOR
Police Department
20
Robert Hasch Police Chief
Officer Fred Hutchings retired in June of 2015 after 25 years of distinguished service to Boothbay Harbor. He was a second generation police officer, who knew and loved Boothbay Harbor. Those of us who served alongside him for many years will truly miss his dedication to duty, his knowledge of the town, his police work, and his presence.
A tragedy was discovered July 4th when officers found three members of a well-known local family deceased. Subsequent investigation by the State Police determined that Svend Jorgensen had taken the life of his wife and an adult son, then took his own life. Our close-knit community was rocked by this incident. In the worst of times we often see the best in people. The outpouring of community support for the surviving family members and local first responders was very heartwarming.
Officers continue to deal with people and situations involving mental illness, depression, or suicidal thoughts. We transported 20 people to the hospital due to these problems. Sadly, this past year we also investigated three cases where individuals took their own lives.
A concerning trend observed the last few years involves people falling in the ocean, often after consuming alcohol. In 2015 Officers walking on foot retrieved two subjects from the water late at night after hearing cries for help. On a third occasion a young adult was located deceased in the tidal area.
Officers made 21 arrests for Operating Under the Influence (significantly lower than the prior years).
In the field of substance abuse, we began a new program that involves reaching out to those with addiction issues, particularly opiates. As we have documented in many of our previous reports, opiate abuse has reached epidemic proportions throughout Maine and the nation. It is tragically cutting short much of the promise, hope, and lives of our younger generation.
Our outreach involves people who are in trouble with the law, however we also contact those who have not yet been “in trouble” when we hear they are struggling with addiction. We provide a path and treatment options so they are aware of what is available. This has proven to be a successful, as the number of individuals and family members reaching out to us for help and advice has increased.
A big thanks to our local healthcare entities, Lincoln County Health and Lincoln County Dental for providing programs for those who do not have insurance. These programs have allowed us to give information to those in need of assistance, including people with addiction issues.
On the grant front - we obtained a new “Thermal Scope” thanks to a generous grant of $10,000 from the Schacknow Foundation at the beginning of 2015.
In closing I’m very proud to work with this group of officers. I feel lucky to work in an environment with people who care about this town, and take pride in their work. My thanks to the Town Manager, Select Board, citizens, and visitors to Boothbay Harbor for their support throughout the year.
Respectfully submitted,
Robert Hasch
Maureen Smith Administrative Assistant
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
��
2015 ANNUAL REPORT
21
Boothbay Region Water District
Front row left to right: Shawn Simmons, Clarence Campbell, Jon Ziegra, Ruth Watts, John Orne. Back left to right: Dale Harmon, Trevor Morin, Mike Hills, Weston Alley, Taylor Timberlake.
2015 was another successful year for the Boothbay Region Water District with the cornerstone being the completion of the $3.4M Southport Interconnection and Tank Replacement Project, of which the district received $1.2M in grant funding. The completion of this project vastly improved fire protection capabilities in Boothbay Harbor and a large section of Boothbay and Southport with the new Thompson Standpipe constructed in Southport. Additionally the district completed:
Campbell Street Water Main Looping Project in Boothbay Harbor; High Street Water Main Looping Project in Boothbay Harbor; Sawyers Pond Road/Cross Road Interconnection Project in Southport; Upgraded over 500 water meters in the system; Completed the GIS system; and Installed 3,000 feet of new seasonal water main, adding over 40 new customers.
In June the board of trustees re-named the Mt. Pisgah Standpipe located in Boothbay Harbor to the Harry L. Pinkham Standpipe in honor of long-tenured trustee Harry Pinkham, who in 2015 entered his fifty-third year of service to the Boothbay Region Water District and was serving as the Chairman of the Board during 2015. In March, the voters of Boothbay, Boothbay Harbor and Southport re-elected Ken Marston as Trustee At-Large and in May Ken began his fourth term. As of the first meeting of the 2015/2016 board Trustee Pinkham (Boothbay Harbor) was elected Chairman, Trustee Gamage (Southport) was elected to serve as Vice-Chairman, Jon Lewis (Boothbay) was named Treasurer and Trustee Walter “Wally” Reed III accepted the position of Clerk. Joining the officers on the board were Trustee Ken Marston (At-Large), Smith Climo and Chris Higgins.
Looking ahead to 2016, district objectives include:
Complete the Plummer Road to Nickerson Road Water Main Looping Project (Southport); Pursue a 75% funded System Consolidation Grant from the Maine Center for Disease Control to extend water service to the Southport School; Assist the town of Boothbay to access grant funding to support infrastructure upgrades to support the Coastal Maine Botanical Gardens; Initiate Phase II of the year-round water meter replacement project; and aContinued emphasis on leak detection, equipment maintenance and unequaled performance (i.e. value to rate-payers).
The Boothbay Region Water District, Board of Trustees meet the 2nd & 4th Tuesday of every month at 6:00 p.m. during daylight savings time and 7:00 p.m. during standard time at the district administrative office located at 184 Adams Pond Road, Boothbay Maine. The trustees value the publics’ opinion and encourage the public to attend. For further information concerning projects, minutes and other pertinent information concerning the operation of the district, the public is invited to access the district’s web page at www.bbrwd.org.
Respectfully submitted,
Jonathan E. Ziegra, Manager
2015 ANNUAL REPORT
Board of Selectmen
5
Last May the town elected first time official Trish Warren. The Board is thrilled to have a member bring a new perspective to the table. The Board continues to have a policy of strong fiscal responsibility. The town’s finances are in excellent shape and we thank the town manager, budget committee, department heads and all town employees who continue to help control the budget. We continue to have strong financial performance and a positive, annual audit report. Not many towns can make such a positive statement.
This past year we continued to collaborate with many people. First, we worked closely with the Boothbay Region Ambulance Service to optimize the taxpayers’ return on investment to this critical, local service. Second, we performed some important repairs on the Fish Pier infrastructure to maintain this important resource for our local fisherman and current tenants. Third, based on citizen input, we developed a plan to revitalize the former tennis courts into a welcoming park including basketball and pickle ball courts. Fourth, we updated our human resource manual and job descriptions for all town employees.
Last, and most significantly, we led the effort to enhance economic development in the region by entering into an agreement with the selectmen from the Town of Boothbay. A committee of volunteers, selectmen, town managers and Chamber of Commerce director have been meeting regularly to create a plan to strengthen the economic vitality of both communities.
Finally, the Board granted Palmer Payne with the Spirit of America Award for his lifelong dedication to volunteerism in the town. With his booming radio voice, Palmer continues to work tirelessly for our town’s Budget Committee, Port Committee, and the Boothbay Region Refuse District. Previously he served as selectman and on various other committees. We hope that other residents will continue his calling by offering to volunteer for one of the many Town of Boothbay Harbor Committees.
It is our privilege to serve the Town this past year.
Respectfully submitted,
Boothbay Harbor Selectmen
�0
TOWN OF BOOTHBAY HARBOR
22
Boothbay Harbor Fire Department
Front Row left to right: Matthew Sledge, Arthur Richardson, Nick Livingston, Aaron Durgan, Peter Sullivan, Dan Gagnon. Back Row left to right: Chief Nick Upham, Glenn Tilton, Jim Powers, Tom Caron.Missing from photo: Tom Brown and Jesse Peters.
This year began with great difficulty with the loss of one of our firefighters, Gary Tilton. Gary became a member of the Boothbay Harbor Fire Department in 2002. He brought with him a wealth of knowledge and experience which moved him up in the ranks of the department to Captain. Gary took his job as a firefighter very seriously and did his best to pass on his knowledge to the other members of the department. His dedication and love for the department will be missed.
There were two major fire incidents in Boothbay Harbor beginning with a structure fire on Middle Road. The fire was discovered in the early morning hours and when fire crews arrived the structure was fully involved. Members of the Boothbay Fire Department and Southport Fire Department assisted with the defensive attack on the building. Unfortunately the building was a total loss. It is still under investigation by the fire marshal’s office and is listed as suspicious.
The second call came in during one of the late summer nor’easter storms at the Rocktide Inn. The report came in as a fire between the Rocktide and Boothbay Harbor Inns. Upon arrival it was discovered that the fire had grown quite large and had consumed the fence and trees between the two businesses. Several five gallon jugs of grease had been stored out back for disposal and had ignited fueling the fire. Crews were able to extinguish the fire quickly limiting damage to melted siding on the building.
The Boothbay Harbor Fire Department is always looking for members to volunteer in protecting the community. Becoming a member is a good way to give back to the community and has been a long time tradition of the Town. The members of the Boothbay Harbor Fire Department thank you for all your support and look forward to serving the residents of Boothbay Harbor.
Respectfully submitted,
Nicholas Upham Fire Chief
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
��
2015 ANNUAL REPORT
23
Boothbay-Boothbay Harbor Cemetery District
January 1, 2015—Cash on Hand $6,208.62 Received: Interest & Dividends $ 6,235.94
Sale of Lots $ 4,200.00
Town of Boothbay Harbor Appropriation $14,000.00
Town of Boothbay Appropriation $15,000.00
E.S. Dunton Trust $ 6,077.12
Misc. Interest $ 176.98
Gift—Alfred Lewis Estate $ 2,000.00
Sale—4 cemetery lots Oak Lawn $ 1,000.00
Transfer from Lot Sales $10,000.00
Transfer from Dunton Reserve $ 5,000.00
Total Received $63,690.04
Paid:
Contracted Services $25,200.00
Maintenance $ 7,711.75
Supplies $ 203.46
Insurance $ 818.00
Purchase 4 cemetery lots Oak Lawn $ 1,000.00
Maintenance Oak Lawn Cemetery $ 2,022.00
Advertising $ 80.00
Donation –Am. Legion Vets. Flags $ 150.00
Plaque and Award—S. Lewis $ 581.20
Paving Evergreen Cemetery $20,000.00
Total Expenses $57,766.41
To Reserve Accounts:
Sale of Lots $ 4,200.00
E.S. Dunton Reserve $ 6,077.12
Misc. Interest $ 176.98
$10,454.10
Cash on Hand December 31, 2015
Checking Account $1,678.15
$69,898.66
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TOWN OF BOOTHBAY HARBOR
24
Harbor Master
Nicholas Upham Harbor Master
I would like to start out thanking our Assistant Harbor Master, Cage Zipperer, for a great job learning and performing his duties on the water for the Town of Boothbay Harbor during the 2015 summer season. Due to other circumstances he will not be returning for the 2016 season. I wish him the best of luck on his next chapter.
I would also like to give a big thank you to Mr. and Mrs. Henry Woods of East Boothbay. Mr. Woods and his wife contacted me in the early days of spring asking if the town would be interested in an upgraded patrol boat to replace the ageing boat the town was currently using. Mr. Woods brought forward a donation of a 2002 twenty-five foot Sea Ark patrol boat, which he had manufactured for his personal recreational use. The town graciously accepted the donation and put the new boat into service in the early fall months. The new patrol boat gives the harbor a better safety platform to work from and will allow us to respond to most emergencies in many types of weather and sea conditions.
As many know, the Westward had been a rusting fixture in Boothbay Harbor for several years. After breaking free from its mooring for the second time last winter, Fuller Marine was able to work with the federal government in seizing the vessel and later taking ownership of her. All hazardous materials were extracted from the ship in preparation for the ship to be scuttled in early 2016. This was a huge task for Fuller Marine to take on and many thanks go out to them.
The town purchased four new speed buoys and had solar LED lights added to them. The lights were added to allow vessels entering and exiting the harbor during low light conditions the ability to see them and avoid hitting them, damaging them as well as boats. They also give a distinctive line to the entrance to Boothbay harbor.
Remember to keep an eye out for hazards while traveling on the water and report them to the Harbor Masters office so they can be dealt with accordingly. I am looking forward to seeing everyone on the water for the 2016 season.
Respectfully submitted,
Nicholas Upham Harbor Master
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
��
2015 ANNUAL REPORT
25
Emergency Management Agency
Clarence Campbell EMA Regional Director
Mission: To protect the lives and property of the citizens and visitors of The Boothbay Region ensuring mitigation of, preparation for, response to, and recovery from, the effects of natural and man-made disasters, consistent with the resources provided.
After a short hiatus, I have returned as the EMA Director for the region and I welcome Larry Omland as the Assistant Director. With Larry’s knowledge of the Emergency services, NIMS, and the region it will certainly be a great help to me as well as the citizens and many visitors to the region.
This winter has been a blessing after last year with the warmer temperatures and lower heating oil prices, but please remember there are people (your neighbors) who live alone or struggle every day. Pop in and check on them, even if it’s just to say hello and see how they are doing.
Always remember if you need help and are not sure where to get it you can dial 211 and they will advise you who you can call and provide the number to you.
As always, Larry and I will be continuing our training throughout the year to keep up with the latest technology and information in case we have to open the EOC (emergency operations center).
Take care and be safe.
Respectfully submitted,
Clarence Campbell Boothbay Region EMA Director
Larry Omland EMA Assistant Regional Director
2015 ANNUAL REPORT
Board of Selectmen
5
Last May the town elected first time official Trish Warren. The Board is thrilled to have a member bring a new perspective to the table. The Board continues to have a policy of strong fiscal responsibility. The town’s finances are in excellent shape and we thank the town manager, budget committee, department heads and all town employees who continue to help control the budget. We continue to have strong financial performance and a positive, annual audit report. Not many towns can make such a positive statement.
This past year we continued to collaborate with many people. First, we worked closely with the Boothbay Region Ambulance Service to optimize the taxpayers’ return on investment to this critical, local service. Second, we performed some important repairs on the Fish Pier infrastructure to maintain this important resource for our local fisherman and current tenants. Third, based on citizen input, we developed a plan to revitalize the former tennis courts into a welcoming park including basketball and pickle ball courts. Fourth, we updated our human resource manual and job descriptions for all town employees.
Last, and most significantly, we led the effort to enhance economic development in the region by entering into an agreement with the selectmen from the Town of Boothbay. A committee of volunteers, selectmen, town managers and Chamber of Commerce director have been meeting regularly to create a plan to strengthen the economic vitality of both communities.
Finally, the Board granted Palmer Payne with the Spirit of America Award for his lifelong dedication to volunteerism in the town. With his booming radio voice, Palmer continues to work tirelessly for our town’s Budget Committee, Port Committee, and the Boothbay Region Refuse District. Previously he served as selectman and on various other committees. We hope that other residents will continue his calling by offering to volunteer for one of the many Town of Boothbay Harbor Committees.
It is our privilege to serve the Town this past year.
Respectfully submitted,
Boothbay Harbor Selectmen
��
TOWN OF BOOTHBAY HARBOR
26
WILLIAM H. BREWERCertified Public Accountant
858 Washington StreetP.O. Box 306
Bath, Maine 04530(207) 443-9759(207) 563-5495
INDEPENDENT AUDITORS’ REPORT
USE IMAGE
FROM THUMB
DRIVE
WILLIAM H. BREWERCertified Public Accountant
858 Washington StreetP.O. Box 306
Bath, Maine 04530------------
(207) 443-9759(207) 563-5495
INDEPENDENT AUDITORS’ REPORT
Board of SelectmenTown of Boothbay Harbor11 Howard StreetBoothbay Harbor, Maine 04538
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Town of Boothbay Harbor, as of and for the years ended June 30, 2015 and 2014, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the Table of Contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
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2015 ANNUAL REPORT
William H. Brewer
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Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, business-type activities, each major fund, and the aggregate remaining fund information of the Town of Boothbay Harbor as of June 30, 2015 and 2014,and the respective changes in financial position, and where applicable, cash flows thereof for the years then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information 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.
October 23, 2015
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TOWN OF BOOTHBAY HARBOR, MAINEManagement's Discussion and Analysis
June 30, 2015
The following is a discussion and analysis of the Town of Boothbay Harbor’s financial activities and performance for the fiscal year ending June 30, 2015.
FINANCIAL AND DISCUSSION HIGHLIGHTS
The Town's net position decreased by $21,013.54 (Exhibit B). General fund actual expenditures exceeded revenues by $191,524.88 (Exhibit F). In business-type activities, (i.e. Fish Pier Enterprise Fund) revenues increased by 16.8% from the previous
year from $38,578.63 to $45,094.32. Operating expenses, which includes depreciation, increased by $1,128.07 resulting in an operational gain of $971.21 for the Fish Pier Enterprise Fund.
Governmental revenues decreased by $52,426.28 from the previous year due to a decrease in general government collections.
Mil rate of 10.9 per thousand is a 0.05 per thousand decrease from last year. Assessed value of $598,543,320.00 was listed as of April 1, 2014.
THIS REPORT
There are two basic financial statements: government-wide financial statements and fund financial statements.Government-wide statements present an overview of the overall government, measuring and reporting all of its assets, liabilities, expenses, and net gains and losses. It excludes fiduciary (or trust) fund types, and focuses on governmental and business-type activities. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when they are earned and expenses are recorded when a liability is incurred. Property taxes are recognized as revenues and posted in the year in whichthey are levied. Grants are recognized as revenue as soon as the eligibility requirements have been met. Capital assets and long-term debt are recognized as assets and liabilities in the entity-wide financial statements.
Exhibits A and B (i.e., Statement of Net Position and Statement of Activities) are examples of government-wide financial statements. They report information on the change in net position of non-fiduciary activities of the Town asa whole, and demonstrate the degree to which expenses are offset by program revenues. Program revenues are derived directly from the program itself - they are charges to customers for services, and include any specific operating grant and contribution to the Town. The equity section of Exhibit A shows the amounts net invested in capital assets, as well as assigned, unassigned and committed for capital projects. Assigned net position is restricted by creditors or imposed by law, whereas, unassigned net position is the residual amounts leftover.
Governmental fund financial statements are reported using the current financial resources measurement focus as well as the modified accrual basis of accounting. The fund financial statements start with Exhibit E. Revenues are recognized as soon as they become available and measurable. Revenues susceptible to accrual are property taxes, interest, and charges for service. They show greater financial detail than the government-wide statements, and tell us how the Town’s governmental activities and services were financed during the year as well as what remains for future spending. Capital assets and long-term debt are not reported in the fund financial statements and fund balances are reported as either reserved or unreserved. The remaining statements (i.e., Exhibit G and H) provide financial information about the Town’s business-type activities. The Fish Pier account is the Town’s only proprietary fund.
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2015 ANNUAL REPORT
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TOWN OF BOOTHBAY HARBOR, MAINEManagement's Discussion and Analysis, Continued
THE TOWN AS A WHOLE
Analysis of the Statement of Net Position and Statement of Activities
Our analysis of the Town as a whole begins with Exhibits A and B - the Statement of Net Position and Statement of Activities. Think of the Town as being divided into two kinds of activities: governmental activities and business-type activities. Governmental activities, which include basic services such as police, fire, public works, and general administration, are funded by taxes, intergovernmental funds, and miscellaneous revenues, while business-type activities are supported largely by user charges and fees to help cover the cost of repairs and maintenances and expansion. The Town’s only business-type activity is the Fish Pier.
The Town's total net position (or difference between total assets and liabilities of all governmental and business-type activities) for the period ending June 30, 2015 was $4,785,734.87. In contrast, the total net position for the prior period was $4,807,719.62. The difference between the two periods is $21,984.75. Similarly, the Town’s Fish Pier net position for the same period ending June 30, 2015 was $808,505.18, while the beginning assets for the same period were $807,533.97 an increase of $971.21. In both cases, the Town’s equity position (or net worth) has changed moderately from the previous year. Management will monitor for any variance in accounting to ensure continued compliance and stewardship responsibility.
The Town’s total position, which includes anything that the Town owns of value, is $5,920,153.05 compared to$5,970,690.59 in 2014. This includes all cash, taxes receivable and liens, internal balances, and net capital assets for both governmental and business-type activities. Internal balances represent the balances owed between the governmental and business-type activities. The Town’s total liabilities, which include all accounts payable, accrued expenses and interest, and long-term liabilities, are $934,971.06 of which $239,506.41 of the long-term liabilities is due within one year (Exhibits A and B).
THE TOWN’S MOST SIGNIFICANT FUND: THE GENERAL FUND
Analysis of Fund Financial Statements
Our analysis of the Town’s major funds begins with Exhibit F (or the Statement of Revenues, Expenditures, and Changes in Fund Balances). The fund financial statements provide detailed information on the flow and use of financial resources: they are the Town’s most significant funds, with the general fund being the most important fund. It accounts for all resources not otherwise devoted to specific activities, and it finances most of our basic local government functions, such as general administration and police. The Town uses two kinds of funds - governmental and proprietary - with different accounting approaches.
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TOWN OF BOOTHBAY HARBOR, MAINEManagement's Discussion and Analysis, Continued
Governmental funds: The general fund is the general operating fund of the Town. All general tax revenues and other receipts that are not allocated by law are accounted for in this fund. Governmental funds use the modified accrual accounting method, and are reported separately from business-type activities, which rely on fees and charges for support. Revenues are recognized when they become available and measurable. Exhibit F provides a detailed short-term view of the Town's general government operations and the basic services it provides.
The relationship (or differences) between governmental activities and how that information is reported in the Statement of Net Position and the Statement of Activities is discussed in Exhibits A & B.
Proprietary funds: Proprietary fund financial statements include a statement of net assets (or a balance sheet), astatement of revenues, expenses, and changes in net position (or fund equity) and a statement of cash flow. The balance sheet presents investments in net assets and unrestricted net position. The Fish Pier operation is reported as anenterprise fund, because it is supported largely by user fees and charges to help it cover the cost of repairs and maintenance. It runs on a fully self-supporting, independent basis, utilizing private-sector standards of accounting and financial reporting. Reporting for proprietary funds requires a cash flow statement (Exhibit H), which displaysreceipts and disbursements of cash. Recognition of all expenses is required for proprietary funds (Exhibit G)accounting for capital assets and their depreciation.
For the year ending 2015, governmental revenues decreased by $52,426.28 from the previous year. Governmental expenditures increased $345,035.31 for the same period. Expenditures exceeded revenues by $191,524.88. The fund balance of the governmental funds is $2,111,607.86, ($1,728,360.53 for general fund, $379,315.28 for capital projects, and $3,932.05 for the shellfish account). The undesignated fund balance of the general fund of $1,728,360.53 is above the fund balance requirement established in May of 2004, which requires that the fund balance levels not be less than 8% of the general fund expenditures of that fiscal year.
The cost of all general fund expenditures for 2015 was $7,572,238.28 compared to $7,247,939.71 last year. The total amount that our taxpayers financed for these activities through property taxes was $6,524,122.19 in comparison to $6,506,976.84 in 2014. The tax collection rate of 97.74% was a decrease over last year’s rate of 98.11%. The amount of uncollected taxes for the year ending 2015 was $187,448.87 compared to the previous year of $165,314.18. The Town established the dates and installments that taxes were due and payable. The rate of interest was set at 7% the same as last year’s rate.
Business-Type Activities
The Fish Pier revenues for the year ending 2015 were $45,094.32 (Exhibit G), with operating expenses and depreciation of $44,123.11 for an operational gain of $971.21. In contrast, revenues for the previous year were $38,578.63 with operating expenses and depreciation of $42,995.04 for an operational loss of $4,416.41. Net Positionat the beginning of the year was $807,533.97. Net position at the end of the year was $808,505.18.
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2015 ANNUAL REPORT
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TOWN OF BOOTHBAY HARBOR, MAINEManagement's Discussion and Analysis, Continued
GENERAL FUND BUDGETARY DISCUSSION
A budget is adopted for the General Fund only and not the Fish Pier, which is the Town’s business-type activity. The budget is adopted on a basis consistent with accounting principles generally accepted in the United States of America (GAAP). Once adopted by the legislative body (or the Town Meeting), the level of control begins with the Town Meeting Warrant, in which expenditures may not exceed appropriations. The Town authorized the municipal officers to carry forward any unexpended account balance, provided that the account carried forward is used for the same purpose and to fund any expenditure exceeding budget from undesignated fund balance. If the undesignated fund balance of the general fund exceeds 8% for that fiscal year, the municipal officials may use the excess over 8% to reduce the tax commitment for the ensuing year. The municipal officials may also make emergency expenditures from the undesignated fund balance to meet an essential need to protect the public health, safety, or welfare. The expenditure for that essential need must be described in an agenda item that includes a precise statement of need and amount of funds required. Excluding normal professional services, contracts for purchases, supplies and capital improvements that are estimated to exceed $5,000 in any fiscal year requires a formal written sealed bid process. The bid awards must be approved by municipal officers, who shall award to the lowest bidder, unless an award to another bidder is deemed by the municipal officers to be in the best interest of the Town.
For the year ending 2015, expenditures exceeded revenues by $212,340.56 (Schedule A-1) and fell short from budgeted revenues by $22,000.72. The accounts exceeding their budgets are listed in Note G.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets
The Finance Officer maintains a schedule of assets for GASB Statement No. 34. New property, buildings, or improvements other than furniture and equipment are maintained on this capital asset report. The Town uses the depreciation schedule as defined by GASB Statement No. 34 for its reporting.
Capital assets are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. As of June 30, 2015 the Town had $6,756,639.98 in governmental capital assets.
Debt
The Town’s long-term liability for the year ended June 30, 2015 was $574,147.34 in governmental activities and $121,317.31 in business-type activities. Long-term debt in governmental activities included notes on the Fire Truck, and a Refinance Note (Note H). The total notes payable for both governmental and business-type activities were $765,376.63 of which $69,911.98 was due within one year.
The State limits the amount of general obligation debt that towns can issue to 3% of the assessed value of all taxable property. The Town’s outstanding general obligation debt is significantly below this $17.96 million state imposed limit.
Other obligations include $40,415.14 of accrued compensated absences (i.e. unused vacation pay and sick leave) reported on Exhibit A.
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TOWN OF BOOTHBAY HARBOR, MAINEManagement's Discussion and Analysis, Continued
CONCLUSION TO MD&A REPORT
This year was a challenging one. The State continues to try and cut municipal revenues while pushing services down to the local level. Those things make keeping a budget and local tax rates stable very difficult. Regardless of those things, the Town of Boothbay Harbor finances remain sound and our tax rate is lower than it was in 2008. The Public Works cold storage building was replaced and it came in under budget. It now contains climate controlled rooms for storage of municipal records. The comprehensive plan was completed and adopted at town meeting. On the economic front, Boothbay Harbor hosted a two day Bike Maine event that brought in over $50,000.00 an estimated revenue to the community as well as valuable exposure. Job descriptions and the personnel manual continue to be updated. A town investment policy was adopted by the Board of Selectmen. The former tennis court area at the High School parking lot continues to be discussed as to how to proceed with sports improvements and beautification. A couple line items in the budget uncharacteristically went over last year, one of which was snow removal. We all remember last winter and understand why it went over. Otherwise, capital improvements continue, maintenance of municipal infrastructure continues and the municipality is in good shape. Thank you to the Budget Committee and Board of Selectmen for their continuing efforts in reviewing and presenting a well thought out and practical budget at our town meeting again this year.
CONTACTING THE TOWN’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, taxpayers, customers, and creditors with a general overview of the Town’s finances and to show the Town’s accountability for the money it receives. If you have questions about this report or need additional financial information, contact Julia Latter, Finance Officer, at The Town of Boothbay Harbor, 11 Howard Street, Boothbay Harbor, Maine 04538.
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2015 ANNUAL REPORT
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TOWN OF BOOTHBAY HARBORSTATEMENTS OF NET POSITION
JUNE 30, 2015 AND 2014
Exhibit A
GOVERNMENTAL BUSINESS-TYPE 2015 2014ACTIVITIES ACTIVITIES TOTALS TOTALS
CURRENT ASSETS: Cash (Note B) 2,140,726.77$ -$ 2,140,726.77$ 2,330,682.16$ Accounts Receivable 11,150.00 11,150.00 7,730.24 Taxes Receivable (Schedule A-8) 124,860.10 124,860.10 9,084.11 Tax Liens (Schedule A-9) 62,588.77 62,588.77 156,230.07 Due From Other Funds 3,932.05 106,359.04 110,291.09 86,035.67 Prepaid Expenses 23,175.40 23,175.40 46,636.92 Total Current Assets 2,366,433.09$ 106,359.04$ 2,472,792.13$ 2,636,399.17$
PROPERTY, PLANT, AND EQUIPMENT (NOTE F): Land 1,526,401.00$ 249,832.00$ 1,776,233.00$ 1,914,131.00$ Buildings 2,129,983.00 360,653.00 2,490,636.00 2,317,113.00 Improvements 862,143.03 559,576.00 1,421,719.03 1,421,719.03 Vehicles 1,458,257.95 1,458,257.95 1,463,467.95 Equipment 779,855.00 779,855.00 617,855.00
Total Property, Plant, and Equipment 6,756,639.98$ 1,170,061.00$ 7,926,700.98$ 7,734,285.98$ Less: Accumulated Depreciation 3,207,578.00 336,791.00 3,544,369.00 3,386,823.00 Net Property, Plant, and Equipment 3,549,061.98$ 833,270.00$ 4,382,331.98$ 4,347,462.98$
DEFERRED OUTFLOWS OF RESOURCES: Related to Pension 54,314.00$ 54,314.00$ 35,140.00$
Total Assets and Deferred Outflows 5,969,809.07$ 939,629.04$ 6,909,438.11$ 7,019,002.15$
CURRENT LIABILITIES: Leases Payable (Note I) -$ -$ -$ 11,031.49$ Notes Payable (Note H) 61,643.67 8,268.31 69,911.98 70,660.54 Accounts Payable - Trade 1,124.95 1,124.95 19,322.17 Accrued Wages (Note J) 40,415.14 40,415.14 46,768.64 Deferred Tax Revenue (Note O) 8,744.77 8,744.77 6,381.04 Accrued Interest 7,480.24 1,538.24 9,018.48 11,258.93 Due To Other Funds 110,291.09 110,291.09 86,035.67 Total Current Liabilities 229,699.86$ 9,806.55$ 239,506.41$ 251,458.48$
LONG-TERM LIABILITIES: Pension Liability 155,983.00$ -$ 155,983.00$ 390,577.00$ Notes Payable - Net of Current Portion (Note H) 574,147.34 121,317.31 695,464.65 761,713.08 Total Long-Term Liabilities 730,130.34$ 121,317.31$ 851,447.65$ 1,152,290.08$ Total Liabilities 959,830.20$ 131,123.86$ 1,090,954.06$ 1,403,748.56$
DEFERRED INFLOWS OF RESOURCES: Related to Pension 224,244.00$ -$ 224,244.00$ -$
NET POSITION: Net Invested in Capital Assets 2,913,270.97$ 703,684.38$ 3,616,955.35$ 3,504,057.87$ Restricted for: Capital Projects 379,315.28 379,315.28 332,391.57 Other Purposes 272,275.55 Unrestricted 1,493,148.62 104,820.80 1,597,969.42 1,506,528.60 Total Net Position 4,785,734.87$ 808,505.18$ 5,594,240.05$ 5,615,253.59$
Total Liabilities, Deferred Inflows, and Net Position 5,969,809.07$ 939,629.04$ 6,909,438.11$ 7,019,002.15$
The accompanying notes are an integral part of the financial statements Page 9
ASSETS AND DEFERRED OUTFLOWS
LIABILITIES, DEFERRED INFLOWS, AND NET POSITION
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TOWN OF BOOTHBAY HARBOR
34
USE IMAGE FROM
THUMB DRIVE FOR
THIS PAGE EXHIBIT B
Exh
ibit
B
OPE
RA
TIN
GC
HA
RG
ESG
RA
NTS
AN
DG
OV
ERN
MEN
TAL
BU
SIN
ESS-
TYPE
FUN
CTI
ON
S/PR
OG
RA
MS
EXPE
NSE
SFO
R S
ERV
ICES
CO
NTR
IBU
TIO
NS
AC
TIV
ITIE
SA
CTI
VIT
IES
2015
2014
Prim
ary
Gov
ernm
ent:
Gov
ernm
enta
l Act
iviti
es:
Gen
eral
Gov
ernm
ent
773,
378.
90$
15
0,54
8.73
$
2,95
2.00
$
(6
19,8
78.1
7)$
-$
(6
19,8
78.1
7)$
(468
,731
.70)
$
H
ealth
, Wel
fare
, and
Rec
reat
ion
699,
395.
9561
,202
.72
(638
,193
.23)
(638
,193
.23)
(598
,233
.45)
Pub
lic W
orks
767,
764.
2826
,658
.00
3,75
0.00
(737
,356
.28)
(737
,356
.28)
(717
,850
.22)
Com
mun
ity S
choo
l Dis
trict
2,54
7,48
9.00
(2,5
47,4
89.0
0)(2
,547
,489
.00)
(2,4
86,7
42.0
0)
S
peci
al A
sses
smen
ts1,
044,
542.
482,
640.
00(1
,041
,902
.48)
(1,0
41,9
02.4
8)(1
,001
,545
.03)
Pub
lic S
afet
y1,
382,
679.
8311
8,83
2.60
22,8
22.0
0(1
,241
,025
.23)
(1,2
41,0
25.2
3)(1
,467
,880
.70)
Int
eres
t Exp
ense
32,6
99.6
1(3
2,69
9.61
)(3
2,69
9.61
)(3
5,03
5.51
)
C
apita
l Bud
get
69,9
59.2
0(6
9,95
9.20
)(6
9,95
9.20
)(1
5,54
3.18
)
Tot
al G
over
nmen
tal A
ctiv
ities
7,31
7,90
9.25
$
35
9,88
2.05
$
29,5
24.0
0$
(6
,928
,503
.20)
$
-$
(6
,928
,503
.20)
$
(6,7
91,5
61.7
9)$
B
usin
ess-
Type
Act
iviti
es:
Fis
h Pi
er44
,123
.11
45,0
94.3
297
1.21
971.
212,
651.
59To
tal P
rimar
y G
over
nmen
t7,
362,
032.
36$
404,
976.
37$
29
,524
.00
$
(6,9
28,5
03.2
0)$
97
1.21
$
(6,9
27,5
31.9
9)$
(6
,788
,910
.20)
$
Gen
eral
Rev
enue
s:
Taxe
s:
P
rope
rty T
axes
6,51
7,59
2.60
$
-
$
6,51
7,59
2.60
$
6,
509,
186.
11$
Hom
este
ad a
nd B
ETE
Rei
mbu
rsem
ent
19,4
74.7
619
,474
.76
19,5
88.2
4
E
xcise
Tax
es40
5,04
4.69
405,
044.
6938
9,85
7.28
In
terg
over
nmen
tal
42,2
11.6
542
,211
.65
46,7
92.3
5
Cab
le F
ranc
hise
Fee
s29
,012
.33
29,0
12.3
329
,360
.92
Lo
ss o
n Sa
le o
f Ass
ets
(137
,898
.00)
(137
,898
.00)
(46,
850.
00)
In
tere
st a
nd In
vest
men
t Ear
ning
s31
,080
.42
31,0
80.4
239
,823
.49
Tota
l Gen
eral
Rev
enue
s6,
906,
518.
45$
-$
6,
906,
518.
45$
6,98
7,75
8.39
$
Cha
nges
in N
et P
ositi
on(2
1,98
4.75
)$
97
1.21
$
(21,
013.
54)
$
198,
848.
19$
N
et P
ositi
on, J
uly
14,
807,
719.
6280
7,53
3.97
5,61
5,25
3.59
5,41
6,40
5.40
Net
Pos
ition
, Jun
e 30
4,78
5,73
4.87
$
80
8,50
5.18
$
5,59
4,24
0.05
$
5,
615,
253.
59$
The
acco
mpa
nyin
g no
tes a
re a
n in
tegr
al p
art o
f the
fina
ncia
l sta
tem
ents
Page
10
TOW
N O
F B
OO
THB
AY
HA
RB
OR
PRO
GR
AM
REV
ENU
ES
TOTA
LS
NET
(EX
PEN
SE) R
EVEN
UE
AN
D
CH
AN
GE
IN N
ET P
OSI
TIO
N
FOR
TH
E Y
EAR
S EN
DED
JUN
E 30
, 201
5 A
ND
201
4ST
ATE
MEN
TS O
F A
CTI
VIT
IES
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2015 ANNUAL REPORT
35
USE IMAGE FROM
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TOWN OF BOOTHBAY HARBORRECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES
TO NET POSITION OF GOVERNMENTAL ACTIVITIESFOR THE YEARS ENDED JUNE 30, 2015 AND 2014
Exhibit C
2015 2014GOVERNMENTAL FUND BALANCES: Restricted for: Capital Projects 379,315.28$ 332,391.57$ Other Purposes (Schedule A-4) 272,275.55 Unrestricted (Schedule A-3) 1,728,360.53 1,697,673.57 Special Revenue 3,932.05 792.05
Total Governmental Fund Balances 2,111,607.86$ 2,303,132.74$
Amounts reported for governmental activities in the Statements of Net Position are different because:
Capital assets used in governmental activities are not financial resources and therefore are not reported in the funds. 3,549,061.98 3,486,773.98
Deferred outflows are deferred as expense in the fund financial statements and in the government-wide financial statements as expense in the year following the year paid. 54,314.00 35,140.00
Notes and leases payable are not due and payable in the current period and therefore are not reported in the funds. (635,791.01) (706,108.52)
Compensated absences are accrued when earned, not when paid and are reported in the funds. (40,415.14) (46,768.64)
Accrued interest expense for notes payable are not reported in the funds. (7,480.24) (9,364.82)
Pension liability is not due and payable in the current period and therefore is not reported in the funds. (155,983.00) (390,577.00)
Property taxes not collected within 60 days after year end are deferred as revenue in the fund financial statements. In the government-wide financial statements the revenue is income in the year assessed. 134,664.42 135,491.88
Deferred inflows are deferred revenues related to pension expenses that are amortized in the government-wide financial statements. (224,244.00)
Net Position of Governmental Activities (Exhibit A) 4,785,734.87$ 4,807,719.62$
The accompanying notes are an integral part of the financial statements Page 11
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Exhibit D
2015 2014
Net Changes in Fund Balances - Total Governmental Funds (Exhibit F) (191,524.88)$ 205,936.71$
Amounts reported for governmental activities in the Statements of Activities are different because:
Governmental Funds report capital outlays as expenditures. However, in the Statements of Activities, the cost of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlays exceeds depreciation (depreciation exceeds capital outlays). 200,186.00 (12,479.00)
Repayment of loan and lease principal is an expenditure in the governmental funds, but the repayment reduces liabilities in the Statements of Net Position. 70,317.50 68,112.19
The sale of assets is recorded as revenue in the governmental funds, but in the Statements of Activities it is reduced by the net book value of the assets sold. (137,898.00) (39,782.00)
The change in accrual for compensated absences is not recorded in the governmental fund statements. 6,353.51 (4,363.62)
The change in accrual for interest is not recorded in the governmental fund statements. 1,884.58 2,035.83
Pension expense is adjusted for changes in earnings contributions and contribution subsequent to the measurement date. 29,524.00
Property taxes are deferred in the fund financial statements, but in the government-wide financial statements they are recorded as income the year they are assessed. (827.46) (16,195.51)
Changes in Net Position of Governmental Activities (21,984.75)$ 203,264.60$
The accompanying notes are an integral part of the financial statements Page 12
TOWN OF BOOTHBAY HARBORRECONCILIATION OF THE STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENTS OF ACTIVITIESFOR THE YEARS ENDED JUNE 30, 2015 AND 2014
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TOWN OF BOOTHBAY HARBORBALANCE SHEETS - GOVERNMENTAL FUNDS
JUNE 30, 2015 AND 2014
Exhibit E
SPECIALCAPITAL REVENUE - 2015 2014
GENERAL PROJECTS SHELLFISH TOTALS TOTALSASSETS: Cash (Note B) 1,761,410.99$ 379,315.78$ -$ 2,140,726.77$ 2,330,682.16$ Taxes Receivable (Schedule A-8) 124,860.10 124,860.10 9,084.11 Tax Liens (Schedule A-9) 62,588.77 62,588.77 156,230.07 Accounts Receivable 11,150.00 11,150.00 7,730.24 Due From Other Funds 3,932.05 3,932.05 766,846.08 Prepaid Expenses 23,175.40 23,175.40 46,636.92
Total Assets 1,983,185.26$ 379,315.78$ 3,932.05$ 2,366,433.09$ 3,317,209.58$
LIABILITIES, RESERVES, AND FUND BALANCE: Liabilities: Accounts Payable 1,124.95$ -$ -$ 1,124.95$ 19,322.17$ Due To Other Funds 110,290.59 0.50 110,291.09 852,881.75
Total Liabilities 111,415.54$ 0.50$ -$ 111,416.04$ 872,203.92$
Reserves: Deferred Tax Revenue (Note D) 143,409.19$ -$ -$ 143,409.19$ 141,872.92$
Fund Equity: Committed for Capital Projects -$ 379,315.28$ -$ 379,315.28$ 332,391.57$ Assigned for Other Purposes 272,275.55 Unassigned 1,728,360.53 3,932.05 1,732,292.58 1,698,465.62
Total Fund Balance 1,728,360.53$ 379,315.28$ 3,932.05$ 2,111,607.86$ 2,303,132.74$
Total Liabilities, Reserves, and Fund Balance 1,983,185.26$ 379,315.78$ 3,932.05$ 2,366,433.09$ 3,317,209.58$
The accompanying notes are an integral part of the financial statements Page 13
GOVERNMENTAL FUND TYPES
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TOWN OF BOOTHBAY HARBORSTATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN FUND
BALANCES - GOVERNMENTAL FUNDSFOR THE YEARS ENDED JUNE 30, 2015 AND 2014
Exhibit F
CAPITAL REVENUE - 2015 2014GENERAL PROJECTS SHELLFISH TOTALS TOTALS
REVENUES: State Revenue Sharing 42,211.65$ -$ -$ 42,211.65$ 46,792.35$ Homestead Reimbursement 18,857.76 18,857.76 19,588.24 BETE Reimbursement 617.00 617.00 1,827.00 Property Taxes 6,518,420.06 6,518,420.06 6,525,381.62 Excise Tax (Auto and Boat) 405,044.69 405,044.69 389,857.28 General Government 321,118.54 17,370.00 338,488.54 388,300.99 Health, Welfare, and Recreation 8,743.96 19,131.66 8,185.00 36,060.62 40,536.75 Interest and Debt Service 30,538.84 541.58 31,080.42 39,823.49 Special Assessments 2,640.00 2,640.00 2,640.00 Public Safety 11,705.22 11,705.22 2,804.52Total Revenues 7,359,897.72$ 37,043.24$ 8,185.00$ 7,405,125.96$ 7,457,552.24$
EXPENDITURES: Education 2,547,489.00$ -$ -$ 2,547,489.00$ 2,486,742.00$ General Government 734,077.41 734,077.41 657,258.22 Public Works 798,328.00 798,328.00 751,352.76 Public Safety 1,445,758.74 1,445,758.74 1,418,722.11 Health, Welfare, and Recreation 655,314.95 19,000.00 5,045.00 679,359.95 639,344.20 Bayville/Isle of Springs Assessments 85,588.95 85,588.95 89,289.31 Special Assessments - County Tax 908,837.61 908,837.61 867,276.72 Special Assessments - Other 50,115.92 50,115.92 47,619.00 Debt Service 91,985.63 91,985.63 92,681.60 Capital Budget 254,742.07 367.56 255,109.63 201,329.61Total Expenditures 7,572,238.28$ 19,367.56$ 5,045.00$ 7,596,650.84$ 7,251,615.53$ Excess of Revenues Over (Under) Expenditures (212,340.56)$ 17,675.68$ 3,140.00$ (191,524.88)$ 205,936.71$
OTHER FINANCING SOURCES (USES): Operating Transfers - In 35,751.97$ 65,000.00$ -$ 100,751.97$ 156,600.73$ Operating Transfers - Out (65,000.00) (35,751.97) (100,751.97) (156,600.73)Total Other Financing Sources (Uses) (29,248.03)$ 29,248.03$ -$ -$ -$ Excess of Revenues and Other Sources Over (Under) Expenditures and Other Uses (241,588.59)$ 46,923.71$ 3,140.00$ (191,524.88)$ 205,936.71$ Fund Balance, July 1 1,969,949.12 332,391.57 792.05 2,303,132.74 2,097,196.03Fund Balance, June 30 1,728,360.53$ 379,315.28$ 3,932.05$ 2,111,607.86$ 2,303,132.74$
The accompanying notes are an integral part of the financial statements Page 14
SPECIAL GOVERNMENTAL FUNDS
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Exhibit G
2015 2014REVENUES: Rental Income 45,094.32$ 38,578.63$
EXPENDITURES: Interest Expense 6,722.25$ 7,072.80$ Depreciation Expense 27,419.00 19,888.00 Licenses and Service Agreements 1,993.74 1,800.74 Repairs and Maintenance 4,030.55 1,189.91 Miscellaneous 3,957.57 5,975.59 Loss on Disposal of Assets 7,068.00
Total Expenditures 44,123.11$ 42,995.04$ Excess of Revenues Over (Under) Expenditures 971.21$ (4,416.41)$ Net Position, July 1 807,533.97 811,950.38Net Position, June 30 808,505.18$ 807,533.97$
Exhibit H
2015 2014CASH FLOWS FROM OPERATING ACTIVITIES: Receipts from Customers and Users 45,094.32$ 38,578.63$ Payments to Suppliers (9,981.86) (42,743.24)
Cash Flows Provided by (Used in) Operating Activities 35,112.46$ (4,164.61)$
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Interest Payments on Long-Term Debt (7,078.12)$ (7,465.80)$ Principal Payments on Long-Term Debt (7,710.97) (7,323.29) Funds Held in General Fund (20,323.37) 304,865.70 Capital Improvements (285,912.00)
Cash Flows Provided by (Used in) Capital and Related Financing Activities (35,112.46)$ 4,164.61$
Change in Cash -$ -$ Cash Balance, July 1 Cash Balance, June 30 -$ -$
The accompanying notes are an integral part of the financial statements Page 15
FOR THE YEARS ENDED JUNE 30, 2015 AND 2014
TOWN OF BOOTHBAY HARBORSTATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
PROPRIETARY FUND - FISH PIERFOR THE YEARS ENDED JUNE 30, 2015 AND 2014
STATEMENTS OF CASH FLOWSPROPRIETARY FUND - FISH PIER
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JUNE 30, 2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
The accounting policies of the Town of Boothbay Harbor conform to generally accepted accounting principles as applicable to governmental units.
1. Financial Reporting Entity
The Town of Boothbay Harbor was incorporated in 1764. The Town operates under a townmeeting form of government. Major services provided by the Town are public safety, publicworks, administrative services, and code enforcement.
In evaluating the Town of Boothbay Harbor as a reporting entity, management has addressedall potential component units. The primary criteria for including a component reportingentity are the exercise of financial accountability by the Town of Boothbay Harbor’s municipalofficials.
The Town’s financial statements are prepared in accordance with accounting principlesgenerally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is responsible for establishing Generally Accepted Accounting Principles (GAAP)for state and local governments through its pronouncements (Statements and Interpretations).Governments are also required to follow the pronouncements of the Financial AccountingStandards Board (FASB) issued through November 30, 1989 (when applicable) that do not conflict with or contradict GASB pronouncements. The more significant accounting policies established in GAAP are used by the Town as discussed below.
In June 1999, the Governmental Accounting Standards Board (GASB) unanimously approved Statement No. 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments. Certain significant changes in the Statement include the following:
1. Financial statements now include:
A Management’s Discussion and Analysis (MD&A) section providing an analysis of the Town’s overall financial position and results of operations.
Financial statements prepared using full accrual accounting for all of the Town’s activities, including infrastructure (roads, bridges, etc.).
2. A change in the fund financial statements to focus on the major funds.
These and other changes are reflected in the accompanying financial statements (including notes to financial statements).
2. Basic Financial Statements - Government-Wide Statements
The Town’s basic financial statements include both government-wide (reporting the Town as a whole) and fund financial statements (reporting the Town’s major funds). Both the government-wide and fund financial statements categorize primary activities as governmental. The Town’s public safety, recreation, public works, and general administrative services are classified as governmental activities.
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NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D):
2. Basic Financial Statements - Government-Wide Statements (Cont’d)
In the government-wide Statements of Net Position, the governmental column is presented on a consolidated basis by column, and is reported on a full accrual, economic resource basis, which recognizes all long-term assets and receivables as well as long-term debt and obligations. The Town’s net position is reported in three parts - net-invested in capital assets: restricted; and unrestricted. The Town first utilizes restricted resources to finance qualifying activities.
The government-wide Statements of Activities reports both the gross and net cost of each of the Town’s functions and business-type activities (public safety, public works, administrative, etc.). The functions are also supported by general government revenues (property, certain intergovernmental revenues, fines, permits, and charges, etc.). The Statements of Activities reduces gross expenses (including depreciation) by related program revenues, and operating and capital grants. Program revenues must be directly associated with the function (public safety, public works, etc.). Operating grants include operating-specific and discretionary (either operating or capital) grants while the capital grants column reflects capital-specific grants.
The net costs (by function or business-type activity) are normally covered by general revenue (property, intergovernmental revenues, interest income, etc.).
This government-wide focus is more on the sustainability of the Town as an entity and the change in the Town’s net position resulting from the current year’s activities.
3. Basic Financial Statements - Fund Financial Statements
The financial transactions of the Town are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets, liabilities, reserves, fund equity, revenues, and expenditures/expenses. The various funds are reported by generic classification within the financial statements.
The following fund types are used by the Town:
a. Governmental Funds:
The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the Town:
1. General Fund:
General Fund is the general operating fund of the Town. It is used to account for all financial resources except those required to be accounted for in another fund.
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NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D):
3. Basic Financial Statements - Fund Financial Statements (Cont’d)
a. Governmental Funds (cont’d):
2. Capital Projects Funds:
Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities and equipment.
3. Proprietary Funds:
The Proprietary Fund is the fund used to account for all financial resources relating to the Fish Pier. The generally accepted accounting principles applicable are those similar to business in the private sector.
4. Basis of Accounting
Basis of accounting refers to the point at which revenues or expenditures/expenses are recognized in the accounts and reported in the financial statements. It relates to the timing of the measurements made regardless of the measurement focus applied:
a. Accrual:
Governmental activities in the government-wide financial statements and fiduciary fund financial statements are presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred.
b. Modified Accrual:
The governmental funds financial statements are presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual; i.e. both measurable and available. “Available” means collectible within the current period or within 60 days after year end. Expenditures are generally recognized under the modified accrual basis of accounting when the related liability is incurred. The exception to this general rule is that principal and interest on general obligation long-term debt, if any, is recognized when due.
5. Financial Statement Amounts
a. Cash and Cash Equivalents:
The Town has defined cash and cash equivalents to include cash on hand, demand deposits, and cash with fiscal agent. Statutes authorize the Treasurer of the Town, as directed by the municipal officers, to invest all municipal funds, including reserve and trust funds, to the extent that the terms of the instrument, order, or article creating the fund do not prohibit the investment in financial institutions as described in Section 5706 MRSA and securities as described in Sections 5711 through 5717 MRSA.
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JUNE 30, 2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D):
5. Financial Statement Amounts (Cont’d)
b. Capital Assets:
Capital assets purchased or acquired with an original cost of $5,000.00 or more are reported at historical cost or estimated historical cost. Contributed assets are reported at fair market value as of the date received. Additions, improvements, and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. Depreciation on all assets is provided on the straight-line basis over the following estimated useful lives:
Buildings 40 YearsEquipment 5-10 YearsImprovements 20 YearsVehicles 5-15 Years
c. Revenues:
Substantially, all governmental fund revenues are accrued. Property taxes are billed and collected within the same period in which the taxes are levied. In applying GASB No. 33 to grant revenues, the provider recognizes liabilities and expenses and the recipient recognizes receivables and revenue when the applicable eligibility requirements, including time requirements, are met. Resources transmitted before the eligibility requirements are met are reported as advances by the provider and deferred revenue by the recipient.
d. Expenditures:
Expenditures are recognized when the related fund liability is incurred. Inventory costs are reported in the period when inventory items are used, rather than in the period purchased.
e. Compensated Absences:
The Town accrues accumulated unpaid vacation and sick leave and associated employee-related costs when earned (or estimated to be earned) by the employee. The non-current portion (the amount estimated to be used in subsequent fiscal years) for governmental funds is maintained separately and represents a reconciling item between the fund and government-wide presentations.
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JUNE 30, 2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D):
5. Financial Statement Amounts (Cont’d)
f. Deferred Inflows and Outflows of Resources:
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense) until that time. The deferred outflows relate to the net pension liability, which include the Town’s contributions subsequent to the measurement date, which is recognized as a reduction of the net pension liability in the subsequent year. They also include changes in assumptions, differences between expected and actual experience, and changes in proportion and differences between Town contributions and proportionate share of contributions, which are deferred and amortized over the average expected remaining service lives of active and inactive members in the plan.
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The deferred inflows relate to the net pension liability, which include the differences between expected and actual experience and changes in proportion and differences between Town contributions and proportionate share of contributions, which is deferred and amortized over the average expected remaining service lives of active and inactive members in the plan. They also include the net difference between projected and actual earnings on pension plan investments, which is deferred and amortized over a five-year period.
g. 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 Maine Public Employees Retirement System Consolidated Plan for Participating Local Districts (PLD Plan) additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the Plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
h. Use of Estimates:
The presentation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities 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.
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JUNE 30, 2015
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D):
5. Financial Statement Amounts (Cont’d)
i. Fund Balance:
In accordance with GASB Statement No. 54, the Town employed new terminology and classifications for fund balance items during the fiscal year ending June 30, 2011.
Committed fund balances are amounts that can be used only for specific purposes because of a formal action taken by town government. The fund balances in the Capital Projects Fund are in this category.
Assigned fund balances are amounts that the Town intends to use for specific purposes. The Board of Selectmen approved carryovers are included in assigned fund balances.
Unassigned fund balances are all amounts in the General Fund that are not assigned to another category. Only the General Fund can have an unassigned fund balance.
NOTE B - CASH AND CASH EQUIVALENTS:
At year-end the carrying amount of the Town’s deposits (checking, certificates of deposit, and savings accounts) was $2,140,726.77 and the bank balance was $2,246,298.98. Of the bank balance, $250,000.00 was covered by federal depository insurance, and $1,996,298.98 was collateralized. There were no uninsured bank balances.
NOTE C - GENERAL FUND BUDGET:
The Town operates on a net budget as compared with a gross budget. All revenues are not estimated, but are credited to the particular operating account. Certain revenues are dedicated for particular purposes by vote of the townspeople at the annual town meeting or at special town meetings.
At the annual town meeting, held in May, the townspeople vote on various articles, on which amounts for appropriations have been recommended by the Board of Selectmen, Town Manager, or Budget Committee.
NOTE D - REVENUE RECOGNITION - PROPERTY TAXES:
The Town’s property tax for the current year was levied August 17, 2014 on the assessed value listed as of April 1, 2014 for all real and personal property located in the Town. One half of the total tax was due September 12, 2014 with the balance due March 13, 2015. Interest of 7.0% was charged on delinquent taxes on the unpaid portion of one-half of the tax bill not paid on or before September 13, 2014, and on the entire portion not paid on or before March 14, 2015.
The National Council on Governmental Accounting (N.C.G.A.) Interpretation No. 3 requires that property tax revenue be recognized only to the extent it will be collected within 60 days following the year end. The deferred tax revenue shown on the balance sheet represents property taxes not expected to be collected within sixty days after the year end.
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NOTE D - REVENUE RECOGNITION - PROPERTY TAXES (CONT’D):
Property taxes are recognized when they become available. Available includes those taxes expected to be collected within sixty days after the year end as stated above. Delinquent taxes are considered fully collectible and therefore no allowance for uncollectible taxes is provided.
NOTE E - PENSION PLAN - DEFINED BENEFITS:
The Town of Boothbay Harbor offers its employees a deferred compensation plan created in accordance with Internal Revenue Code Section 457. The Plan, available to all Town employees, permits them to defer a portion of their salary until future years. The deferred compensation is not available to employees until their termination, retirement, death, or unforeseeable emergency.
NOTE F - PROPERTY, PLANT, AND EQUIPMENT:
The following is a summary of changes in fixed assets at June 30, 2015:
BALANCE BALANCEJULY 1, 2014 ADDITIONS DISPOSALS JUNE 30, 2015
General Government:Land $ 1,664,299.00 $ $ (137,898.00) $ 1,526,401.00Buildings 1,956,460.00 173,523.00 2,129,983.00Improvements 862,143.03 862,143.03Vehicles 1,463,467.95 64,133.00 (69,343.00) 1,458,257.95Equipment 617,855.00 162,000.00 779,855.00
Total Property, Plant, andEquipment $ 6,564,224.98 $ 399,656.00 $ (207,241.00) $ 6,756,639.98
Accumulated Depreciation (3,077,451.00) (199,470.00) 69,343.00 (3,207,578.00)Net Property, Plant, and
Equipment $ 3,486,773.98 $ 200,186.00 $ (137,898.00) $ 3,549,061.98
BALANCE BALANCEJULY 1, 2014 ADDITIONS DISPOSALS JUNE 30, 2015
Business-Type Activities:Land $ 249,832.00 $ $ $ 249,832.00Buildings 360,653.00 360,653.00Improvements 559,576.00 559,576.00
Total Property, Plant, andEquipment $ 1,170,061.00 $ $ $ 1,170,061.00
Accumulated Depreciation (309,372.00) (27,419.00) (336,791.00)Net Property, Plant, and
Equipment $ 860,689.00 $ (27,419.00) $ $ 833,270.00
Depreciation expense for the period totaled $226,889.00. Of that amount, $38,330.00 was administration, $87,559.00 was public works, $53,545.00 was public safety, $20,036.00 was health, welfare, and recreation, and $27,419.00 was for the fish pier.
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JUNE 30, 2015
NOTE G - EXPENDITURES AND REVENUES IN EXCESS OF APPROPRIATIONS:
During the year expenditures and revenues exceeded total appropriations in the following general fund categories:
APPROPRIATION EXPENDITURESFUNCTION AND REVENUE AND REVENUES VARIANCE
Expenditures:Administration $ 135,310.00 $ 136,993.13 $ (1,683.13)Contracted Services $ 55,000.00 $ 115,846.67 $ (60,846.67)Employee Benefits $ 2,200.00 $ 2,650.00 $ (450.00)Selectmen $ 22,173.00 $ 24,851.48 $ (2,678.48)Pump Out Boats $ $ 6,150.00 $ (6,150.00)Winter Operations $ 106,665.00 $ 140,455.32 $ (33,790.32)Support Organizations $ 33,784.00 $ 35,115.92 $ (1,331.92)Parking Facilities $ 35,512.00 $ 36,428.96 $ (916.96)Street Light $ 45,000.00 $ 50,516.51 $ (5,516.51)Equipment $ 10,100.00 $ 69,591.74 $ (59,491.74)
Revenues:State Revenue Sharing $ 65,000.00 $ 42,211.65 $ (22,788.35)Code Enforcement $ 31,000.00 $ 30,420.98 $ (579.02)Interest $ 31,200.00 $ 30,538.84 $ (661.16)Public Safety $ 1,700.00 $ 647.00 $ (1,053.00)Parking Fines $ 10,000.00 $ 7,356.00 $ (2,644.00)Public Works $ 36,032.00 $ 26,658.00 $ (9,374.00)Parks and Recreation $ 900.00 $ 650.00 $ (250.00)Homestead and BETE Reimbursement $ 19,474.81 $ 19,474.76 $ (0.05)
The overdrafts are the result of expenditures exceeding budgeted amounts and revenues not meeting budgeted figures.
NOTE H - NOTE AND LOANS PAYABLE:
The following is a summary of debt transactions for the year:
BALANCE BALANCEJULY 1, 2014 ADDITIONS REDUCTIONS JUNE 30, 2015
The First:Fire Truck Loan $ 106,706.63 $ $ 26,667.67 $ 80,038.96Refinance Loan 725,666.99 40,329.32 685,337.67
$ 832,373.62 $ $ 66,996.99 $ 765,376.63
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NOTE H - NOTE AND LOANS PAYABLE (CONT’D):
Fire Truck Loan:This loan is an installment note with principal and interest payments due annually. Interest is fixed at2.56% with annual principal payments of $26,666.67 for a term of fifteen years.
Refinance Loan:This loan is an installment note with forty semi-annual principal and interest payments of $38,674.40.Interest is fixed at 5.13% for the life of the loan. The proceeds from this loan refinanced existing debtfor the Parking Facility, The Fish Pier, and the Public Works Garage.
The annual requirements to amortize the note and loans are as follows:
FISCAL YEAR PRINCIPAL INTEREST TOTAL
2016 $ 69,911.98 $ 36,177.70 $ 106,089.682017 72,158.87 31,971.46 104,130.332018 74,558.44 29,551.03 104,109.472019 50,341.26 27,007.54 77,348.802020 52,956.89 24,391.91 77,348.80
2021-2025 309,030.42 77,713.58 386,744.002026-2030 136,418.77 7,438.87 143,857.64
$ 765,376.63 $ 234,252.09 $ 999,628.72
NOTE I - LEASES:
The following is a summary of leasing transactions for the year:
BALANCE BALANCEJULY 1, 2014 ADDITIONS REDUCTIONS JUNE 30, 2015
Gorham Savings:Hitachi Excavator and Trailer $ 11,031.49 $ $ 11,031.49 $
NOTE J - COMPENSATED ABSENCES:
As of June 30, 2015, the accrued salaries due for hours worked in the 2015 fiscal year was $24,043.68.The accrued sick time was $40,415.14. The amount expected to be paid from current resources is not significant.
NOTE K - RISK MANAGEMENT:
The Town is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. All significant losses are covered by commercial insurance. There has been no significant reduction in insurance coverage. Settlement amounts have not exceeded insurance coverage for the current year or the three prior years.
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TOWN OF BOOTHBAY HARBORNOTES TO FINANCIAL STATEMENTS
JUNE 30, 2015
NOTE L - OVERLAPPING DEBT:
The Town of Boothbay Harbor is situated in Lincoln County and is therefore subject to annual assessment of its proportional share of county expenses. Long-term debt outstanding in Lincoln County for which the Town of Boothbay Harbor would be proportionally responsible in the event the County defaulted amounted to $6,790,000.00 at December 31, 2014. The Town of Boothbay Harbor’s share would be approximately 10.44%of the debt, or approximately $708,876.00.
The Town of Boothbay Harbor participates in the Boothbay-Boothbay Harbor CSD and is therefore subject to annual assessment of its proportional share of school expenses. Long-term debt outstanding in Boothbay-Boothbay Harbor CSD for which the Town of Boothbay Harbor would be proportionally responsible in the event the school defaulted amounted to $857,010.00 at June 30, 2015. The Town of Boothbay Harbor’s share would be 32.29% of the debt, or approximately $276,729.00.
NOTE M - INTEREST COSTS INCURRED:
During the current year the Town incurred interest costs totaling $40,373.67, which was charged as an expense to public safety for $2,758.25, public works for $30,537.30 and fish pier for $7,078.12.
NOTE N - MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM:
General Information about the Pension Plan
Plan description – Employees of the Town are provided with pensions through the Maine Public Employees Retirement System Consolidated Plan for Local Participating Districts (PLD Plan), a cost-sharing multiple-employer defined benefit pension plan, administered by the Maine Public Employers Retirement System (MPERS). Benefit terms are established in Maine statute. MPERS issues a publicly available financial report that can be obtained at www.mainepers.org
Benefits provided - The PLD Plan provides 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. In some cases, vesting occurs on the earning of one year of service credit immediately preceding retirement at or after normal retirement age. For PLD members, normal retirement age is 60 (65 for new members to the PLD Plan on or after July 1, 2014). The normal retirement age is determined by whether a member had met certain creditable service requirements on specific dates, as established by statute. 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. MPERS also provides disability and death benefits, which are established by contract under applicable statutory provisions (PLD Plan).
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TOWN OF BOOTHBAY HARBORNOTES TO FINANCIAL STATEMENTS
JUNE 30, 2015
NOTE N - MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM (CONT’D):
General Information about the Pension Plan (Cont’d)
Contributions - Employee contribution rates are defined by law or Board rule and depend on the terms of the plan under which an employee is covered. Employer contributions are determined by actuarial valuations. The contractually required contribution rates are actuarially determined as an amount that, when combined with employee contributions, is expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability.
PLD Plan - Employees are required to contribute 7.0% to 8.5% of their annual pay. The Town’s contractually required contribution rate for the year ended June 30, 2015, was 7.8% of annual payroll for the regular plan and 13.4% of annual payroll for the special plan. Contributions to the pension plan from the Town were $34,727.00 for the year ended June 30, 2015.
Pension Liabilities, Pension Expense, and Deferred Outflows and Deferred Inflows of Resources Related to Pensions
The net pension liabilities were measured as of June 30, 2014, and the total pension liabilities used to calculate the net pension liabilities were determined by actuarial valuations as of that date. The Town’s proportion of the net pension liabilities were based on projections of the Town’s long-term share of contributions to the pension plans relative to the projected contributions of all participating local districts (PLD Plan), actuarially determined.
PLD Plan - At June 30, 2015, the Town reported a liability of $155,983.00 for its proportionate share of the net pension liability. At June 30, 2014, the Town’s proportion of the PLD Plan was 0.1014%.
For the year ended June 30, 2015, the Town recognized pension gain of $29,524.00 for the PLD Plan. At June 30, 2015, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflowsof Resources of Resources
Differences between expected and actual experience $ 19,587.00 $
Net difference between projected and actualearnings on pension plan investments 165,664.00
Changes in proportion and differences between Town contributions andproportionate share of contributions 58,500.00
Town contributions subsequent to themeasurement date 34,727.00
Total $ 54,314.00 $ 224,164.00
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TOWN OF BOOTHBAY HARBORNOTES TO FINANCIAL STATEMENTS
JUNE 30, 2015
NOTE N - MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM (CONT’D):
Pension Liabilities, Pension Expense, and Deferred Outflows and Deferred Inflows of Resources Related to Pensions (Cont’d)
$34,727.00 is reported as deferred outflows of resources related to pensions resulting from Town contributions subsequent to the measurement date will be recognized as a reduction of the net pension liabilities in the year ended June 30, 2016. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Year ended June 30:
2016 $ (54,414.00)2017 (54,414.00)2018 (54,413.00)2019 (41,416.00)
Actuarial assumptions - The total pension liability in the June 30, 2014 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:
PLD PlanInflation 3.5%Salary Increases, per year 3.5% to 10.5%Investment return, per annum, compounded annually 7.25%Cost of living benefit increases, per annum 3.12%
Mortality rates were based on the RP2000 Combined Mortality Table projected forward to 2015 using Scale AA.
The actuarial assumptions used in the June 30, 2014 valuation were based on the results of an actuarial experience study for the period July 1, 2005 to June 30, 2010.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighing the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan’s target asset allocation as of June 30, 2014 are summarized in the following table:
Long-Term ExpectedAsset Class Target Allocation Real Rate of Return
US equities 20% 2.5%Non-US equities 20% 5.5%Private equity 10% 7.6%Real estate 10% 3.7%Infrastructure 10% 4.0%Hard assets 5% 4.8%Fixed income 25% 0.0%Total 100%
Page 27
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TOWN OF BOOTHBAY HARBORNOTES TO FINANCIAL STATEMENTS
JUNE 30, 2015
NOTE N - MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM (CONT’D):
Pension Liabilities, Pension Expense, and Deferred Outflows and Deferred Inflows of Resources Related to Pensions (Cont’d)
Discount rate - The discount rate used to measure the total pension liability was 7.25% for the PLD Plan. The projection of cash flows used to determine the discount rates assumed that employee contributions will be made at the current contribution rate and that contributions from participating local districts will be made at contractually required rates, actuarially determined. Based on these assumptions, the pension plans’ fiduciary netposition was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liabilities.
Sensitivity of the Town of Boothbay Harbor’s proportionate share of the net pension liabilities to changes in the discount rate - The following presents the Town of Boothbay Harbor’s proportionate share of the net pension liability calculated using the discount rate of 7.25% for the PLD Plan as well as what the Town of Boothbay Harbor’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.25% for PLD Plan) or 1 percentage-point higher (8.25% for PLD Plan) than the current rate:
PLD Plan 1% Current 1%Decrease Discount Rate Increase(6.25%) (7.25%) (8.25%)
Town’s proportionate share of the net pension liability $486,622.00 $155,983.00 ($120,389.00)
Pension plan fiduciary net position - Detailed information about the pension plan’s fiduciary net position is available in the separately issued MPERS financial report.
Payables to the pension plan - None as of June 30, 2015.
NOTE O - DEFERRED REVENUE:
Deferred Revenue at June 30, 2015 consists of the following:
Prepaid 2015 Taxes $8,744.77
NOTE P - NEW PRONOUNCEMENTS AND RESTATEMENT OF NET POSITION:
For the fiscal year ended June 30, 2015, the Town has elected to implement Statement No. 68 of the Governmental Accounting Standards Board – Accounting and Financial Reporting for Pensions, an amendment of GASB Statement No. 27. As a result of implementing GASB Statement No. 68, the Town has restated beginning net position in the government-wide statement of net position to account for the addition of the Town’s proportionate share of the net pension liability of $390,577.00 and deferred outflows for the Town’s contributions subsequent to the measurement date of $35,140.00, which effectively decreased the Town’s net position as of July 1, 2014 by $355,437.00.
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TOWN OF BOOTHBAY HARBORNOTES TO FINANCIAL STATEMENTS
JUNE 30, 2015
NOTE Q - SUBSEQUENT EVENTS:
As of October 23, 2015, management has reviewed events after June 30, 2015 and there were no material subsequent events requiring disclosure.
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TOWN OF BOOTHBAY HARBORBUDGETARY COMPARISON SCHEDULE - GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2015
Schedule A-1
ORIGINALAND FINAL
BUDGET ACTUALREVENUES: State Revenue Sharing 65,000.00$ 42,211.65$ Homestead Reimbursement 18,857.87 18,857.76 BETE Reimbursement 616.94 617.00 Property Taxes 6,524,122.19 6,518,420.06 Excise Tax 336,745.00 405,044.69 General Government 327,096.00 321,118.54 Health, Welfare, and Recreation 28,900.00 8,743.96 Interest 31,200.00 30,538.84 Special Assessments 2,640.00 2,640.00 Public Safety 2,719.00 11,705.22
Total Revenues 7,337,897.00$ 7,359,897.72$
EXPENDITURES: General Government 699,932.00$ 734,077.41$ Health, Welfare, and Recreation 647,025.00 655,314.95 Public Works 885,142.00 798,328.00 Bayville/Isle of Springs 90,000.00 85,588.95 Community School District 2,547,489.50 2,547,489.00 Special Assessments - County Tax 908,838.00 908,837.61 Special Assessments - Miscellaneous 48,784.00 50,115.92 Public Safety 1,542,670.00 1,445,758.74 Debt Service 108,300.00 91,985.63 Capital Budget 32,000.00 254,742.07
Total Expenditures 7,510,180.50$ 7,572,238.28$Excess of Expenditures Over Revenues (172,283.50)$ (212,340.56)$
OTHER FINANCING SOURCES (USES): Operating Transfers - In -$ 35,751.97$ Operating Transfers - Out (65,000.00) (65,000.00)Total Other Financing Sources (Uses) (65,000.00)$ (29,248.03)$ Excess of Expenditures and Other Uses Over Revenues and Other Sources (237,283.50)$ (241,588.59)$ Fund Balance, July 1, 2014 1,969,949.12 1,969,949.12Fund Balance, June 30, 2015 1,732,665.62$ 1,728,360.53$
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TOWN OF BOOTHBAY HARBORSTATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
FOR THE YEAR ENDED JUNE 30, 2015
Schedule A-2
Cash Balance, July 1, 2014 1,996,310.59$
ADD: CASH RECEIPTS: Tax Collections: Current Year 6,395,709.99$ Prior Year 96,354.70
6,492,064.69$ Departmental (Schedule A-4) 777,720.25 Prepaid Taxes 8,744.77 Revenue Sharing 42,211.65 Homestead Reimbursement 9,794.00 BETE Reimbursement 617.00 Fish Pier Revenue 45,094.32 Shellfish Revenue 8,185.00 Accounts Receivable - Prior Year 7,715.00 Capital Reserves Receipts 37,731.97 Due From Capital Reserve 0.50
Total Cash Receipts 7,429,879.15Total Cash Available 9,426,189.74$
LESS: CASH DISBURSEMENTS: Departmental (Schedule A-4) 7,527,490.18$ Accounts Payable - Prior Year 19,322.17 Prepaid Expenses 18,757.00 Transfer to Capital Reserves 65,000.00 Fish Pier Expenses 9,981.86 Fish Pier Accounts Payable 14,789.09 Shellfish Expenses 9,438.45
Total Cash Disbursements 7,664,778.75Cash Balance, June 30, 2015 (Schedule A-6) 1,761,410.99$
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TOWN OF BOOTHBAY HARBORSTATEMENT OF CHANGES IN UNAPPROPRIATED SURPLUS
FOR THE YEAR ENDED JUNE 30, 2015
Schedule A-3
Unappropriated Surplus, July 1, 2014 1,697,673.57$
INCREASE: Operating Account Balances Lapsed (Schedule A-4) 279,859.50$ Decrease in Deferred Tax Revenue 827.46
280,686.96DECREASE: Appropriated at Town Meeting 250,000.00
Unappropriated Surplus, June 30, 2015 1,728,360.53$
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2015 ANNUAL REPORT
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FOR THIS PAGE
Sche
dule
A-4
BA
LAN
CE
BA
LAN
CE
FOR
WA
RD
CA
SHO
THER
C
ASH
OTH
ERU
NEX
PEN
DED
FOR
WA
RD
7/1/
14A
PPR
OPR
IATI
ON
SR
ECEI
PTS
CR
EDIT
STO
TAL
DIS
BU
RSE
DC
HA
RG
ESTO
TAL
(OV
ERD
RA
FT)
6/30
/15
GEN
ERA
L G
OV
ERN
MEN
T:
A
dmin
istra
tion
-$
135,
310.
00$
-$
-$
135,
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136,
266.
13$
727.
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13$
(1,6
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-$
Ass
esso
rs49
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.00
49,0
65.0
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,367
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35,3
67.7
313
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.27
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tract
ed S
ervi
ces
55,0
00.0
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846.
6711
5,84
6.67
(60,
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67)
Sup
plem
enta
l Mem
bers
hip/
Flex
Acc
ount
2,20
0.00
2,20
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2,65
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.00)
Fin
ance
96,8
66.0
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67
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sura
nce
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41
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unic
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n C
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)
M
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able
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bor L
ight
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oria
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500.
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rary
45,0
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ump
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01$
-$
Page
33
TOW
N O
F B
OO
THB
AY
HA
RB
OR
STA
TEM
ENT
OF
DEP
AR
TMEN
TAL
OPE
RA
TIO
NS
FOR
TH
E Y
EAR
EN
DED
JUN
E 30
, 201
5
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TOWN OF BOOTHBAY HARBOR
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Sche
dule
A-4
(Con
t'd)
BA
LAN
CE
BA
LAN
CE
FOR
WA
RD
CA
SHO
THER
C
ASH
OTH
ERU
NEX
PEN
DED
FOR
WA
RD
7/1/
14A
PPR
OPR
IATI
ON
SR
ECEI
PTS
CR
EDIT
STO
TAL
DIS
BU
RSE
DC
HA
RG
ESTO
TAL
(OV
ERD
RA
FT)
6/30
/15
PUB
LIC
WO
RK
S:
P
avin
g an
d C
onst
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ion
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183,
251.
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lic W
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ratio
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3,79
0.32
)-
$88
5,14
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$-
$16
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1,38
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798,
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24$
-$
SPEC
IAL
ASS
ESSM
ENTS
AN
D
OR
GA
NIZ
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ON
S:
C
omm
unity
Sch
ool D
istri
ct-
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-$
-$
2,54
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$2,
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489.
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-$
2,54
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$0.
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-$
Cou
nty
Tax
Ass
essm
ent
908,
838.
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8,83
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908,
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6190
8,83
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0.39
Ove
rlay,
Aba
tem
ents
, and
Sup
plem
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12,7
16.5
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522.
8816
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2,98
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7,06
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ayvi
lle/Is
le o
f Spr
ings
90,0
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640.
0092
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85,5
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Page
34
TOW
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E 30
, 201
5
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TOWN OF BOOTHBAY HARBORVALUATION, ASSESSMENT, AND COLLECTIONS
FOR THE YEAR ENDED JUNE 30, 2015
Schedule A-5
VALUATION: Real Estate 597,782,170.00$ Personal Property 761,150.00
Total 598,543,320.00$
ASSESSMENT: Valuation x Rate ($598,543,320.00 x .0109) 6,524,122.19$ Supplemental Taxes 3,522.88
6,527,645.07$
COLLECTIONS AND CREDITS: Cash Collections (98.02% of Assessment) 6,395,709.99$ Abatements 5,344.26 Prepaid Taxes 6,381.04
Total Collections and Credits 6,407,435.292014-15 Taxes Receivable, June 30, 2015 120,209.78$
COMPUTATION OF ASSESSMENT
Tax Commitment 6,524,122.19$ Excise Tax 367,945.00State Revenue Sharing 65,000.00Miscellaneous Revenue 34,154.00Code Enforcement 31,000.00Interest 23,700.00Cable TV 28,029.00Bayville Trash 2,640.00Parking Fees 90,800.00Parking Fines 10,000.00DOT Urban/Rural PGM 29,532.00BETE Reimbursement 616.94Harbor Management 47,150.00Licenses and Permits 21,300.00Parks and Recreation 900.00Homestead Reimbursement 18,857.87Fuel Reimbursement 2,900.00Municipal/Agent Fees 9,000.00General Assistance 22,750.00Liens and Notices 7,500.00Surplus/Undesignated Fund Balance 250,000.00
7,587,897.00$ REQUIREMENTS: Appropriations 6,666,342.50$ County Tax 908,838.00
7,575,180.50OVERLAY 12,716.50$
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Schedule A-6
Cash on Hand 620.00$
GENERAL FUND CHECKING ACCOUNT: The First Balance Per Bank Statement 1,866,983.20$ Deduct: Outstanding Checks 106,192.21
1,760,790.99Cash Balance, June 30, 2015 1,761,410.99$
Schedule A-7
STATEMENT OF TAXES RECEIVABLE
2014-2015 120,209.78$ 2013-2014 1,894.362012-2013 1,058.402011-2012 892.532010-2011 240.812009-2010 158.122008-2009 195.202007-2008 210.90
124,860.10$
Page 36
FOR THE YEAR ENDED JUNE 30, 2015
TOWN OF BOOTHBAY HARBORRECONCILIATION OF TREASURER'S CASH BALANCE
FOR THE YEAR ENDED JUNE 30, 2015
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TOWN OF BOOTHBAY HARBORTAXES RECEIVABLE
JUNE 30, 2015
Schedule A-8
Real Estate2014-2015120 Commercial Street Realty LLC 1,764.71$ Alexander Development LLC 263.78Alexander Development LLC 263.78Alexander Development LLC 263.78Alexander Development LLC 263.78Alexander Development LLC 265.96Alexander Development LLC 263.78Alexander Development LLC 261.60Bouffard, Ronald P. 93.07Brewer, Marc & Tracy 692.15Brewer, Marc A. 1,529.27Brewer, Michael M. & Martha J. Clayter 1,184.83Carter, Arthur A. 1,230.08Colette & Michael LLC 2,158.20Colette & Michael LLC 664.90Crocker, Allan R. 2,364.21Curtis, Osborn Marcus, IV 2,304.26Domenech-Cifuentes, Cindy E., Trustee 1,730.92Doray, Nicole L. 1,096.89Durfee, Joyce 1,418.74Engert, Bruce C. & Mary-Ellen 3,934.90Farrin, Clive D., Life Tenant 965.74Friant, Mary Evelyn, Trustee 8,521.62Garrett, Susan M. & Andrew R. Maxfield, Trust 1,451.88Garvey, Dominic, Life Tenant 616.94Gleason, Martha W. & Dennis J. 6,486.59Grindall, Harry S., III 888.28Harbour Towne Inn Inc. 5,767.19James F. Burns, III, as Trustee of the 2,781.68James F. Burns, III, as Trustee of the 1,632.82Jones, Suzanne J. 159.26Kane, Mary-Lynn 1,144.50Kelley, Andrew J. 833.85Kent, Bailey, Maine Trust 89.38Lewis, Gary E. & Donna L. 1,463.79Manson, Elizabeth J. 741.20Markee, Kenneth A. & Julie P. 182.03Markham, Janice M. 270.86Marsh, Robert S.,Trustee 8,661.14McDonough, Walter I., Jr. & Janet E. 11,721.42McGillivray, Stuart F. & Susan H. 1,838.89McLellan, Stacy A. 355.34Minde, Eugena Ann 1,386.48Murray Hill Properties Limited 7,288.83O'Brien, Gerard P. & Heather M. 1,744.00Page, Neal D. 143.94Paquette, Susan M. 1,241.40Perry, Richard 2,275.92Russell, Kim & Joni 1,680.78
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TOWN OF BOOTHBAY HARBORTAXES RECEIVABLE
JUNE 30, 2015
Schedule A-8 (Cont'd)
Real Estate (Cont'd)2014-2015 (Cont'd)Russell, Kim & Joni 382.59$ Shepherd, James Brian & Irene C. 1,188.10Smigielski, John B. & Terese A. 1,899.86Smigielski, John B. & Terese A. 2.18Timberlake, Travis & Leah 1,771.25Townsend, Teresa 313.98Tupper, Claire 1,861.72Vosburgh, Sandra Lee Temple 1,397.33Welch, Emmalin C. 9,428.06Wilcox, Paula B. 239.60Williams, Charles T., Heirs 1,667.33
116,501.34$ Personal Property2014-2015Arsenault, Anya 41.42$ Battistini, Sharon 10.90Bistro LLC 296.48Boothbay Harbor Marine Services 42.51Boothbay Harbor Shipyard LLC 930.86Boothbay Lobster Wharf Inc. 190.75Bosio, Richard A. & Laura A. 408.75Christmas Magic of Maine Inc. 23.43Coast & Cottage Inc. 6.54Curtis, Pamela 38.64Dugay, Thomas 34.88Gleason Fine Art Inc. 31.90Greenleaf Lodging Corporation 91.01Harbor Optical LLC 130.80Harbour Towne Inn Inc. 151.51Heads of the Harbor Inc. 81.75McLellan, Stacy 88.29Nadeau, Thomas P. OD 234.93O'Hara Corporation 19.62Pizer, Richard C. 264.87Timberlake, Leah 137.34Village Market & Deli Inc. 451.26
3,708.442013-2014Battistini, Sharon 10.95$ Boothbay Harbor Marine Services 45.99Boothbay Harbor Shipyard LLC 481.80Bosio, Richard A. & Laura A. 416.10Friant, Mary Evelyn 281.41Hagerthy, Cama 14.24Harbour Towne Inn Inc. 153.30Heads of the Harbor Inc. 89.79Pizer, Richard C. 261.71Timberlake, Leah 139.07
1,894.36
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63
TOWN OF BOOTHBAY HARBORTAXES RECEIVABLE
JUNE 30, 2015
Schedule A-8 (Cont'd)
Personal Property (Cont'd)2012-2013Battistini, Sharon 10.50$ Bosio, Richard A. & Laura A. 392.70Hagerthy, Cama 13.65Harbour Towne Inn Inc. 145.95Heads of the Harbor Inc. 94.50Knowlton, Laurie 10.50Pizer, Richard C. 250.95Rubel, Patricia 7.35Timberlake, Leah 132.30
1,058.40$ 2011-2012Battistini, Sharon 9.45$ Boothbay Harbor Laundry LLC 299.42Bosio, Richard A. & Laura A. 40.08Emerson, Rob & Dee Anne 164.85Hagerthy, Cama 13.65Harbour Towne Inn Inc. 71.08Heads of the Harbor Inc. 100.80Hutchens, Molly 23.10Knowlton, Laurie 11.55Knowlton, Laurie 26.25Rubel, Patricia 8.40Timberlake, Leah 123.90
892.532010-2011Battistini, Sharon 10.26$ Coombs, William 11.40Gilbert, Dawn 39.90Hagerthy, Cama 13.68Hutchens, Molly 23.94Rubel, Patricia 1.41Timberlake, Leah 140.22
240.812009-2010Timberlake, Leah 158.12
2008-2009Timberlake, Leah 195.20
2007-2008Timberlake, Leah 210.90
124,860.10$
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64
Schedule A-9
2013Brewer, Marc & Tracy 695.33$ Brewer, Marc A. 1,536.29Brewer, Michael M. & Martha J. Clayter 1,190.26Burns, Joan McQuade 2,794.44Burns, Joan McQuade 1,640.31Coletee & Michael LLC 2,168.10Coletee & Michael LLC 667.95Crocker, Allan R. 2,375.05Curtis, Osborn Marcus, IV 2,000.00Friant, Mary Evelyn, Trustee 5,117.52Garrett, Susan M. & Andrew R. Maxfield, Trust 286.69Garvey, Dominic, Life Tenant 619.77Gleason, Martha W. & Dennis J. 6,516.35Harbour Towne Inn Inc. 5,793.65Marsh, Robert S., Trustee 8,700.87Minde, Eugena Ann 1,392.84Murray Hill Properties Limited 4,326.65O'Brian, Gerard P. & Heather M. 1,761.86Perry, Richard 760.05Russell, Kim & Joni 886.89Timberlake, Travis & Leah 145.54Welch, Emmalin C. 1,741.05
9,471.3162,588.77$
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TOWN OF BOOTHBAY HARBORTAX LIENS
JUNE 30, 2015
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65
TOWN OF BOOTHBAY HARBORCAPITAL PROJECTS
JUNE 30, 2015
Schedule A-10
REVALUATION: Balance, July 1, 2014 121,341.03$ Add: Interest 182.15 Balance, June 30, 2015 121,523.18$
COMPREHENSIVE PLAN: Balance, July 1, 2014 4,316.99$
Add: Interest 6.47 Deduct: Withdrawal 3,394.96 Balance, June 30, 2015 928.50
MATCHING FUNDS FOR FUTURE GRANTS: Balance, July 1, 2014 329.94$ Add: Interest 0.50 Balance, June 30, 2015 330.44
CAPITAL RESERVE: Balance, July 1, 2014 176,537.15$ Add: Interest 322.03 Transfer - In 65,000.00 Deduct: Withdrawal 32,357.01 Balance, June 30, 2015 209,502.17
ESCROW RESERVE: Balance, July 1, 2014 116.68$ Add: Interest 0.17 Balance, June 30, 2015 116.85
FOOTBRIDGE ENHANCEMENT: Balance, July 1, 2014 11,029.04$ Add: Interest 19.39 Contributions 3,675.00 Deduct: Withdrawal 367.56 Balance, June 30, 2015 14,355.87
FULLER ESCROW RESERVE: Balance, July 1, 2014 3,005.98$ Add: Interest 4.45 Balance, June 30, 2015 3,010.43
COMMUNITY FIREWORKS FUND: Balance, July 1, 2014 15,714.76$ Add: Contributions 19,131.66 Deduct: Withdrawals 19,000.00 Balance, June 30, 2015 15,846.42
8 WHARF STREET ESCROW: Balance, July 1, 2014 -$ Add: Interest 6.42 Contributions 13,695.00 Balance, June 30, 2015 13,701.42
Balance, June 30, 2015 379,315.28$
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Tax Collector’s Report
Outstanding as of April 1, 2016 120 COMMERCIAL STREET REALTY LLC 13,481.51 120 COMMERCIAL STREET REALTY LLC 1,853.80 29 MCKOWN STREET LLC 729.24 29 MCKOWN STREET LLC 679.72 29 MCKOWN STREET LLC 580.69 ABBOTT DONALD B 305.54 ANDERSON WILL C & JULIANA C 35.45 ANDREWS JOHN F JR 1,672.86 ANDREWS JOHN F JR & LISA T 1,193.45 APOLLONIO TAYLOR 925.62 BARKER GARY T 4,167.88 BARTER MARY 659.54 BARTON ROBERT BRADFORD 2,669.94 BEANE JUNE L 1,354.57 BIGOS KELLIE 606.01 BLAKE GERALDINE A LIFE ESTATE 647.65 BLUEWATER INC 601.14 BOUFFARD RONALD P 1,102.21 BREWER DOROTHY 1,036.47 BREWER MARC & TRACY 727.09 BREWER MARC A 1,604.18 BREWER MICHAEL & MARTHA CLAYTER 1,039.49 BROWN CYNTHIA & JUDITH WILLIAMS 680.29 BROWN LOUISE & CATHY MCDANIEL 422.88 BURNHAM LISA A 897.48 BURNHAM LISA A 1,663.30 CAMPBELL THOMAS & BELINDA 2,709.45 CAPOZZI FAMILY LTD PARTNERSHIP 11.22 CAROUSEL REALTY LLC 8.94 CARVER ERNEST & VICKIE 1,327.08 CASEY JEREMIAH M 836.71 CIRULLO WILLIAM D & SUSAN E 1,255.75 CLARK ANDREW D & KATRINA C 539.05 CLARK ANDREW D & KATRINA C 184.00 COHEN LAWRENCE B., TRUSTEE 4,418.64 COLCORD DONALD W 1,048.84 COLETTE & MICHAEL LLC 2,267.15 COLETTE & MICHAEL LLC 698.47 CORREA JILL M 771.44 CORREA JILL M & ROBERT S JR 1,433.72 COZY CONDO INC 442.83 CROCKER ALLAN R 2,483.55 CURTIS OSBORN MARCUS IV 2,418.29 DANA CONRAD; GWEN ZINCK TRUSTEES 6,163.66 DECOSTA MARY C 377.13 DILTS FRANCES 1,071.35 DOMENECH-CIFUENTES CINDY 1,818.29 DURFEE, JOYCE 1,486.63
EGG PROPERTIES LLC 7,882.34 EGG PROPERTIES LLC 3,006.83 EGG PROPERTIES LLC 4,149.57 ENGERT BRUCE C & MARY-ELLEN 4,131.25 FARRIN CLIVE D LIFE TENANT 995.34 FELDMANN MICHAEL & SUSAN HODDER 4,738.37 FULLER LEONARD 167.68 FULLER LEONARD H & CYNTHIA 235.20 FULLER LEONARD H & CYNTHIA 567.19 FURBUSH MARGARET 3,040.75 GAGNE DAVID A & CHRISTINE 292.27 GALVIN BEVERLY E 253.05 GALVIN BEVERLY E 203.82 GARRETT SUSAN & ANDREW MAXFIELD 1,525.18 GLASS FRANCOISE 1,257.32 GLASS FRANCOISE 89.31 GLEASON MARTHA W & DENNIS 6,814.04 GOWEN CHARLOTTE HEATON 613.89 GRAVES DEBORAH L & DAREN L 1,376.09 GREENLEAF ALBERT L & CLEO R 1,900.74 GRIFFIN JENNIFER Z 1,449.60 GRIFFIN MARGUERITE J 4,832.00 GUDROE SARAH K 183.20 GUZZO DAWN K & GARY 2,001.50 HAGGETT CHARLES E III & MARTHA A 1,005.18 HAGGETT MARTHA A 584.63 HAHNEL JUDITH M 209.88 HAMM CAROLE & DAVID HOPLA 238.02 HAMM CAROLE & DAVID HOPLA 3,866.77 HARBOUR TOWNE INN INC 6,058.32 HARRINGTON JEANNINE 715.64 HARRINGTON JEANNINE W. 40.31 HAWKE ASSOCIATES LLC 3,421.22 HINDS TIMOTHY 630.77 HODGDON DANA 56.27 HUNT FRANCIS STUART 1,205.27 JAMES F. BURNS III TRUSTEE 2,922.10 JAMES F. BURNS III TRUSTEE 1,715.24 JOBES, THEODORE H. 986.95 JOHNSON HILDA 1,365.33 JONES ALLAN R 6,361.15 JONES SUZANNE J 827.42 KANE MARY-LYNN 1,202.28 KUMLER KATHERINE C 1,019.59 LABONTE JENNIFER M 159.80 LAIRD JOHN C 849.65 LAMBROS DIANE 1,248.04 LAMBROS DIANE. T TRUSTEE 1,103.99 LEHMAN RANDALL D & MARIA T 492.35
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2015 ANNUAL REPORT
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LEHMAN RANDALL D & MARIA T 84.40 LEWIS KOREY A 714.90 LILAND DAVID L 2,568.29 LILAND DAVID L 296.57 LOGAN WILLIAM W 1,361.70 MARKEE KENNETH A & JULIE P 191.22 MARKHAM JANICE M 569.07 MARR BARBARA JEAN 1,139.04 MARSH ROBERT S TRUSTEE 4,471.09 MARTIN ANNE K 1,169.26 MCCUSKER MARY T 1,380.90 MCDONOUGH WALTER I JR & JANET 12,309.22 MEADOW LAND COMPANY 11,431.51 MINDE EUGENA ANN 1,456.47 MORAN MICHAEL T & BARBARA 1,505.18 MUCCI NANCY BRIGGS 3,287.21 MURDY JEFFREY A 573.28 MURRAY HILL PROPERTIES INC 7,656.77 NEWELL STEWART & SUSAN MORRIS 2,129.74 NORRED MICHAEL L 319.46 NORTH CHARLES E III & ANNE 835.72 O'BRIEN GERARD P & HEATHER 1,832.04 O'NEILL HENRY M 1,742.36 PACKARD THEODORE & DELORES BLASCO 1,826.68 PAGE, NEAL D 847.00 PAQUETTE SUSAN M 1,340.82 PETERS SARAH J 568.31 PINKHAM LYNN A 834.46 PINKHAM, LYNN A. 24.20 PITCHER STEPHEN L & MARTHA 364.06 PITCHER STEPHEN L & MARTHA 1,471.85 PLUMMER KEITH 1,056.86 RED HAWK REACH ASSOCIATION 44.45 RICE CHERYL 592.99 RICHARDSON KATHERINE A 651.52 RICHARDSON LORETTA & RONALD 2,976.60 RIZZO PAUL F 720.97 ROBERTS DOUGLAS S & ELISE C 3,042.36 ROBINSON HAROLD 20.26 ROSS JENNIFER DAVIS & 17.05 RUSSELL KIM & JONI 1,765.63 RUSSELL KIM & JONI 401.90 SCHICCHI LUDMILA LOUISE 2,586.61 SHARON FELDMAN REVOCABLE TRUST 716.78 SHEPHERD JAMES BRIAN & IRENE 1,248.08 SHIELDS SUZANNE L 908.17 SINGLETON SUSAN N 526.67 SINNICKSON ANDREW H. 5,459.17 SMIGIELSKI JOHN B & TERESE 1,994.58 SMITH NORMAN 1,804.53 SMITH ZACHARY SCOTT 5,884.28 SMITHWICK WALTER III 5,927.89
SNOW JAMES K 819.83 SPRAGUE MERTON & ALICE 697.32 SPRUCE POINT CAPITAL LLC 2,061.68 SPRUCE POINT CAPITAL LLC 37,308.26 SPRUCE POINT CAPITAL LLC 828.83 SPRUCE POINT CAPITAL LLC 248.14 SPRUCE POINT CAPITAL LLC 349.43 SPRUCE POINT CAPITAL, LLC 256.58 STONE JOHN F JR & PATRICIA 351.68 STUART LITTLE COTTAGE LLC 1,634.04 THOMPSON JOHN E 647.83 THOMPSON THOMAS & PATRICIA 16.35 TIMBERLAKE TRAVIS & LEAH 1,860.66 TOWNSEND TERESA 357.80 TROTTIER MARIE A 3,493.47 TUPPER CLAIRE 1,955.70 UPHAM KIM REED 4,248.83 VANACORE, JOHN HENRY 1,012.83 VINCENT VALERIE A SNOW;ANNE DURAND 3,604.56 WALTERS RAYMOND & ESTHER LIFE EST 1,358.88 WATTS ROBERT & MONONA 1,622.49 WELCH EMMALIN C 9,900.34 WILCOX PAULA B 166.86 WILGREN MARK & PAM MORRIS-WILGREN 76.81 WILLIAMS CHARLES T HEIRS 1,937.38 WILLIAMS CHARLES T HEIRS 120.23 YENTSCH COLIN C & CARLTON 19.13
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68
Tax Liens 2014 BREWER MARC & TRACY 787.48 BREWER MARC A 1,658.51 COLETTE & MICHAEL LLC 2,312.94 COLETTE & MICHAEL LLC 759.12 CROCKER ALLAN R 2,467.00 CURTIS OSBORN MARCUS IV 2,464.92 GARRETT S. & A. MAXFIELD TRUST 1,189.36 GLEASON MARTHA W & DENNIS J 6,816.73 HARBOUR TOWNE INN INC 6,068.18 JAMES F. BURNS III TRUSTEE 2,961.68 JAMES F. BURNS III TRUSTEE 1,766.27 KANE MARY-LYNN 1,258.15 MINDE EUGENA ANN 140.02 MURRAY HILL PROPERTIES LIMITED 7,651.48 O'BRIEN GERARD P & HEATHER M 1,881.95 PAQUETTE SUSAN M 1,348.54 RUSSELL KIM & JONI 1,816.17 RUSSELL KIM & JONI 465.38 SHEPHERD JAMES BRIAN & IRENE C 1,303.52 TIMBERLAKE TRAVIS & LEAH 1,910.30 WELCH EMMALIN C 9,877.40 WILLIAMS CHARLES T HEIRS 686.90
Tax Acquired Property (2013) O'BRIEN GERARD P & HEATHER M 2170.80
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2015 ANNUAL REPORT
69
2009 Unpaid Personal Property Taxes TIMBERLAKE LEAH 218.34
2008 Unpaid Personal Property Taxes TIMBERLAKE LEAH 351.18
2007 Unpaid Personal Property Taxes TIMBERLAKE LEAH 115.02
2012 Unpaid Personal Property Taxes BATTISTINI SHARON 12.93 BOSIO RICHARD A & LAURA A 483.68 HAGERTHY CAMA 16.81 HARBOUR TOWNE INN INC 179.76 HEADS OF THE HARBOR INC 116.39 KNOWLTON LAURIE 12.93 PIZER RICHARD C 309.09 RUBEL PATRICIA 9.06 TIMBERLAKE LEAH 162.95
2011 Unpaid Personal Property Taxes BATTISTINI SHARON 12.30 BOOTHBAY HARBOR LAUNDRY LLC 384.56 BOSIO RICHARD A & LAURA A 47.37 EMERSON ROB & DEE ANNE 214.55 HAGERTHY CAMA 17.77 HARBOUR TOWNE INN INC 91.28 HEADS OF THE HARBOR INC 131.19 HUTCHENS MOLLY 30.06 KNOWLTON LAURIE 15.03 KNOWLTON LAURIE 34.17 RUBEL PATRICIA 10.93 TIMBERLAKE LEAH 161.26
2010 Unpaid Personal Property Taxes BATTISTINI SHARON 14.10 COOMBS WILLIAM 15.67 GILBERT DAWN 54.84 HAGERTHY CAMA 18.80 HUTCHENS MOLLY 32.90 TIMBERLAKE LEAH 192.73
2013 Unpaid Personal Property Taxes BATTISTINI SHARON 12.72 BOOTHBAY HBR MARINE SVCS 53.43 BOOTHBAY HBR SHIPYARD LLC 551.38 BOSIO RICHARD A & LAURA A 483.45 HAGERTHY CAMA 16.55 HARBOUR TOWNE INN INC 178.11 HEADS OF THE HARBOR INC 104.32 PIZER RICHARD C 304.08 TIMBERLAKE LEAH 161.58
2014 Unpaid Personal Property Taxes BATTISTINI SHARON 11.91 BOOTHBAY HBR MARINE SVCS 46.43 BOOTHBAY HBR SHIPYARD LLC 1016.55 BOSIO RICHARD A & LAURA A 446.38 DUGAY THOMAS 38.09 HARBOR OPTICAL LLC 140.56 HARBOUR TOWNE INN INC 165.46 HEADS OF THE HARBOR INC 89.28 PIZER RICHARD C 289.25 TIMBERLAKE LEAH 149.98 VILLAGE MARKET & DELI INC 492.80
Outstanding Personal Property Taxes as of April 1, 2016 ADAMS, GABRIEL 85.88 ANDREWS HEATHER LMT 19.13 ANDREWS JOHN F JR DMD 283.03 ARSENAULT ANYA 44.65 AT&T MOBILITY LLC 324.04 BOOTHBAY HARBOR MARINE SVCS 43.51 BOOTHBAY HARBOR SHIPYARD LLC 987.01 BOSIO RICHARD A & LAURA A 444.27 BOURNAKEL CHRISTINA E 30.91 BPUMO ENTERPRISES LTD 127.50 CALYPSO INC 26.33 EVENTIDE EPICUREAN SPECIALTIES 374.42 FIELD JENNIFER 35.49 FLAGSHIP MOTOR INN LLC 50.64 GIMBEL MARK 30.20 GIMBELS OF MAINE INC 25.64 GIMBELS OF MAINE INC 9.69 GIMBELS OF MAINE INC 22.22 GIMBELS OF MAINE INC 2.28 GLEASON FINE ART INC 33.64 GUDROE SARAH 152.29 HARBOR OPTICAL LLC 269.08 HARBOUR TOWNE INN INC 182.06 HARTLEY MARINE SERVICES INC 9.16 HEADS OF THE HARBOR INC 80.15 HODGDON SARAH 13.74 JUNITORA PEPITO H 233.59 LINEKIN BAY RESORT 285.28 LITTLE BO PETE'S INC 42.20 MAGUIRE ADAM 6.19 MAINELY SCOOTERS LLC 5.72 McLELLAN STACY 93.89 MEADOW LAND COMPANY 616.70 MR CATERER INC 101.91 PIZER RICHARD C 287.40 TIMBERLAKE LEAH 144.27
��
TOWN OF BOOTHBAY HARBOR
70
Rob Duplisea, Assessor
Assessor’s Report
VALUATION Real Estate Land $355,387,100.00 Buildings 237,302,320.00
$592,689,420.00 Personal Property 7,514,300.00
$600,203,720.00
Homestead Exemption Value 3,542,240.00
TOTAL VALUE $602,110,690.00 ASSESSMENT
Valuation X Rate : $602,110,690.00 X .01120 = 6,743,633.72 Homestead Exemption Reimbursement : $1,771,120.00 X .01120 = $19,836.54 ( $3,542,240.00 ÷ 2 = 1,771,120.00 )
Town Appropriation $4,114,487.00 County Tax 935,938.00 C.S.D. 2,583,672.00 Overlay 37,298.73
$7,671,395.73 LESS: Revenues $880,964.00
Revenue Sharing 46,792.00 Homestead Exemption 19,836.54
BETE Reimbursement 1521.52 949,114.06
2015 TAX COMMITENT $6,722,281.67
COMPUTATION OF COMMITMENT
TOWN OF BOOTHBAY HARBOR
We Honor
4
There are really no words that can express our sincere gratitude and admiration for the countless hours that
our community’s agencies and their volunteers or employees tirelessly give of themselves. They ensure
our safety and selflessly protect our homes, our families and our town. All of the emergency personnel, both past and present, have dedicated themselves day after day and we are thankful for their hard work and
commitment to helping others. We honor all of the public safety personnel in our town and in our region.
We thank you.
INSERT
PICTURE OF FIRE DEPARTMENT BOAT
(OLD—SEPIA TINT)
FROM THUMB DRIVE
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2015 ANNUAL REPORT
75
Ow
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Se
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Loca
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2015 ANNUAL REPORT
79
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��
2015 ANNUAL REPORT
81
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2015 ANNUAL REPORT
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2015 ANNUAL REPORT
85
Ow
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2015 ANNUAL REPORT
93
Ow
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Se
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2015 ANNUAL REPORT
115
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2015 ANNUAL REPORT
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2015 ANNUAL REPORT
123
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con
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047
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004
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146
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TOWN OF BOOTHBAY HARBOR
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017-
001
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112
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2015 ANNUAL REPORT
125
Ow
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Se
con
d O
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Loca
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M
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PEN
NIM
AN J
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2015 ANNUAL REPORT
143
Ow
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2015 ANNUAL REPORT
147
Annual Town Meeting Minutes May 1 & 2, 2015
Meeting was called to order by Michelle Farnham, Town Clerk, at 8:00 a.m. on May 1st and the following action was taken:
Article 1 Nicholas Upham was elected moderator by written ballots and sworn into office by the Town Clerk, Michelle Farnham.
Article 2 The following were elected by secret ballot for a two-year term: * Selectman and Overseer of the Poor Christopher M. Haskell 50 E. Palmer Payne 54 Frank L. Sample III 75 Tricia L. Warren 121*
Article 3 The following were elected by secret ballot for a three-year term: * Selectman and Overseer of the Poor Rendle B. Jones 73 Wendy J. Wolf 222*
School Committee Member of the Boothbay-Boothbay Harbor CSD Stephanie Hawke 269*
Trustee of the Boothbay-Boothbay Harbor CSD Steven Lorrain 267* Trustee of the Boothbay Harbor Sewer District James Stormont 256* Trustee of the Boothbay Region Water District, at large Kenneth Marston 268* Trustee of the Boothbay-Boothbay Harbor Cemetery District John Arsenault 276*
Article 4 Voted by secret ballot to authorize the town to “adopt, ratify and confirm” the agreement legally mandated by legislation that was entered into October 25th, 2013 between the Town of Boothbay Harbor and Bayville Village Corporation, that defines and clarifies the physical boundaries of Bayville Village.
YES 247 NO 16
Polls were closed at 6:00 p.m. by Moderator, Nicholas Upham
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Moderator Nicholas Upham swore Deputy Moderator, Ervin Snyder in to run the Annual Town Meeting at 8:45 a.m. The May 2nd section of the Town Meeting was opened at 9:00 a.m. by Deputy Moderator, Ervin Snyder. The Pastor Amy Sawtelle gave the Invocation.
Article 5 Voted to accept the alewife fishing rights pursuant to DMR rules on West Harbor Pond for the year 2016 and that said pond shall remain closed for conservation.
Article 6 Voted to authorize the tax collector or treasurer to accept prepayments of taxes not yet committed pursuant to 36 M.R.S.A. Section 506.
Article 7 Voted to approve this article to establish a date when taxes are due and payable, (upon receipt of tax bills) and to fix a rate of interest on delinquent taxes of seven percent (7 %) per year to start on September 10, 2015 for the first installment and March 11, 2016 for the second installment.
Article 8 Voted to set the interest rate at seven percent (7%) to be paid by the Town on abated taxes pursuant to 36 M.R.S.A. Section 505(4-A).
Article 9 Voted to appropriate the overlay to pay tax abatements and applicable interest granted during the fiscal year.
Article 10 Voted to authorize the municipal officers, on behalf of the town, to sell and convey any real estate acquired by the town for non-payment of taxes, under such terms and conditions as they
deem advisable, and to execute a quitclaim deed for such property.
Article 11 Voted to authorize the municipal officers to make final determinations regarding the closing or opening of roads to winter maintenance pursuant to 23 M.R.S.A. Section 2953.
Article 12 Voted to authorize the municipal officers to dispose of any town owned personal property under such terms and conditions they deem advisable.
Article 13 Voted to authorize the municipal officers to carry forward any unexpended account balance they deem advisable, provided that the account carried forward is used for the same purpose, and to fund any expenditure exceeding budget from the undesignated fund balance.
Article 14 Voted to authorize the municipal officers to accept any state funds received by the Town and to appropriate any funds received for a particular purpose to that purpose. Funds received but not dedicated to a particular purpose are appropriated for such uses, terms and conditions as the municipal officers deem advisable.
Article 15 Voted to authorize the municipal officers to apply for, accept and administer any state, federal, or private grant they deem advisable.
Article 16 Voted to authorize the municipal officers, on behalf of the Town, to accept gifts and donations, and to appropriate those gifts and donations to the purposes for which they were received, under such terms and conditions they deem advisable.
Article 17 Voted to adopt the 2014-2015 Comprehensive Plan? (A locally adopted comprehensive plan that is consistent with state guidelines is legally required to substantiate the zoning ordinance and qualify the community for preference for various state grant programs. A copy of the proposed plan is on file with the Town Clerk and posted on the town website.)
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Article 18 Voted to authorize the municipal officers to carryover previously approved funding into the next budget cycle (if necessary) and put in a reserve account to facilitate the town’s commitment to the Route 27 Sidewalk Project? (The amount previously approved and raised is $25,065.)
Article 19 Voted to authorize the municipal officers to carryover previously approved funding into the next budget cycle (if necessary) and put in a reserve account to complete the renovation of town owned property adjacent to the Boothbay Region High School parking lot. (The amount previously approved and raised is $15,000.)
Article 19 Voted to use and appropriate ESTIMATED REVENUES of $947,156 to reduce the property tax commitment.
Article 20 Voted to raise and appropriate $2,776,013 for the Town of Boothbay Harbor Municipal Budget.
$97,240 for the CAPITAL account $108,300 for the DEBT SERVICE account $132,868 for the ADMINISTRATION account $48,965 for the ASSESSING account $66,579 for the CONTRACT SERVICES account $2,800 for the SUPPLEMENTAL account $98,707 for the FINANCE account $88,500 for the INSURANCE account $12,875 for the MEETINGS & ELECTIONS account $74,387 for the MUNICIPAL BUILDINGS & VEHICLES account $38,712 for the SELECTMEN account $71,646 for the TOWN CLERK account $95,474 for the TOWN MANAGER account $200,000 for the PAVING & CONSTRUCTION account
$449,461 for the PUBLIC WORKS account $24,146 for the PUBLIC RESTROOMS account $109,360 for the WINTER OPERATIONS account $7,323 for the ANIMAL CONTROL account $3,918 for the EMERGENCY MANAGEMENT account $77,676 for the CODE ENFORCEMENT account $85,626 for the FIRE DEPARTMENT account $33,265 for the HARBOR MANAGEMENT account $7,583 for the PUMP OUT account $763,130 for the POLICE account $36,472 for the PARKING account $41,000 for the WELFARE account
Article 21 Voted to raise and appropriate $1,006,742 for STREET LIGHTS, HYDRANTS, BOOTHBAY REGION REFUSE DISPOSAL DISTRICT and BAYVILLE/ISLE OF SPRINGS accounts.
$45,000 for the STREET LIGHT account $471,612 for the HYDRANT account $400,130 for the BOOTHBAY REGION REFUSE DISPOSAL DISTRICT account $90,000 for the BAYVILLE/ISLE OF SPRINGS account
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Article 22 Voted to amend and remodify this article to raise and appropriate $124,089 for the SUPPORT ORGANIZATIONS accounts.
$14,000 for the BB/BBH CEMETERY DISTRICT account $28,029 for the COMMUNITY CABLE CHANNEL account $4,800 for the FIREWORKS account $2,500 for the HARBOR LIGHTS FESTIVAL account $2,000 for the HISTORICAL SOCIETY account $500 for the MEMORIAL DAY/AMERICAN LEGION account $45,000 for the MEMORIAL LIBRARY account $1,155 for the NEW HOPE FOR WOMEN account $1,000 for the SENIOR CITIZENS account $1,000 for the SUMMER BAND CONCERTS account $23,905 for the DISTRICT NURSE account $200 for the SPECTRUM GENERATIONS account
Article 23 Voted to raise and appropriate the Selectmen recommendation of $184,801 for the AMBULANCE SERVICE accounts.
Article 24 Voted by written ballot to exceed the property tax levy limit established for the Town of Boothbay Harbor by State law in the event that the municipal budget approved in the proceeding articles will result in a tax commitment that is greater than that property tax levy limit.
Yes 34 No 8
Article 25 Voted to amend the current Administration of Government ordinance, Chapter 2, Town Officials 2.6 A by amending the following sentence “Except as provided below, the Town Manager shall be responsible for the hiring and firing of all municipal personnel, subject to the Board’s approval” with the following, “Except as provided below and in paragraph B, the Town Manager shall be responsible for the hiring and firing of all municipal employees. Department heads shall be appointed by the Town Manager, subject to approval and confirmation by the Board of Selectmen. The Town Manager has the authority to recommend to the Board the removal of any Department Head for cause, after notice and hearing.” (This distinguishes between Town Manager appointments and BOS appointments and that Department Head removals are recommended by the Town Manager to the BOS for cause, after notice and a hearing.)
Article 26 Voted to amend the current Administration of Government ordinance, Chapter 2, Town Officials 2.6 B by amending the following sentence, “The Board of Selectmen shall appoint for one-year terms all municipal officials required by general law, including Deputy Tax Collector, Deputy Treasurer, Assessor, Town Clerk, Deputy Town Clerk, Registrar of Voters, Chief of Police, Police Officers, Harbor Master, Deputy Harbor Master, Fire Chief, Code Enforcement Officer, Building Inspector, Health Officer, Plumbing Inspector, Animal Control Officer, Director of Emergency Management, Deputy Director of Emergency Management and Shellfish Conservation Warden” with the following, “The Board of Selectmen shall appoint for one-year terms all municipal officials required by general law, including, Finance Officer, Town Clerk, Registrar of Voters, Public Works Director, Chief of Police, Harbor Master, Fire Chief, Code Enforcement Officer and Director of Emergency Management.” (This identifies Board of Selectmen appointments. All others are town manager municipal appointments.)
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Article 27 Voted to repeal the existing Floodplain Management Ordinance Chapter 170, Article VII and enact an updated 2015 Floodplain Management Ordinance, as drafted by the State of Maine, in accordance with MRSA Title 30-A, 4352. (The adoption of this model ordinance adopts the Flood Insurance Rate Maps by reference, and allows the continued participation of the town in the National Flood Insurance Program. Failure to adopt could mean suspension from the NFIP, preventing flood insurance policies from being issued.)
Article 28 Voted to amend Chapter 170, Article XI, Parking Area, by inserting the words “is considered an accessory use or structure,” and “be associated with,” and eliminating the word “have.” (This will classify parking areas as accessory uses to principal structures, and require a principal structure for all parking areas.)
Article 29 Voted to amend Chapter 170, Article XI, Accessory Use or Structure, by inserting the words “customarily” and “and located on the same lot.” (This will require that the accessory use be on the same property as the principal use, and shall be commonly thought of as incidental or subordinate to the principal use.)
Article 30 Voted NOT to amend Chapter 170, Article XI, Principal Structure, by inserting the words, “is conducted or which is intended to be conducted as the main or primary use of the lot on which it is located, and identified as an allowed use under the Land Use Table,” and “A garage, or a storage building such as a shed or barn, may not be considered a principle structure for the purposes of establishing a parking area or parking lot,” and eliminating the words “the primary use of the lot is conducted.” (This will define the principal structure as one being related to a principal use that is established in the Land Use Table, and will also prohibit a shed or garage from being a principal structure for the purposes of creating a parking area or parking lot.)
Article 31 Voted to amend Chapter 170, Article XI, Principal Use, by inserting the words, “The primary use to which the premises, i.e., the land, buildings, and other structures on a single lot of land, are devoted and the main purpose for which the premises exist and which is identified as an allowed use under the Land Use Table,” and eliminating the words, “A use other than one which is wholly incidental or accessory to another use on the same premises; the use of a structure or lot using the larger area of the structure or lot.” (This will define a principal use as one which is an identified and allowed use in the Land Use Table.)
Article 32 Voted NOT to amend Chapter 170, Article XI, Definitions, by adding the following definition of Parking lot; “Parking Lot. As used in Chapter 170, the term “parking lot” shall include parking area or parking facility.” (This is a definition clarification.)
Article 33 Voted NOT to amend Chapter 170, Article XI, Definitions, by adding the following definition of Garage; “Garage. A structure to which there is legal vehicular access from a public or private right of way, designed for the storage of motor vehicles, boats or other personal property of the property owners.” (This is a definition clarification.)
Article 34 Voted to amend Chapter 170, Article V, Site §170-69, Site Plan Review Standard. (C), by inserting the words, “Shall comply with,” and “and the applicable performance standards of Article IV,” and by eliminating the word “See.” (This will ensure that the applicable performance standards related to parking, as well as the parking standards found in §170-50, are reviewed during site plan review.)
The meeting was adjourned at 11:26 a.m.
A True Copy Attest: ______________________________ Michelle Farnham/Town Clerk
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TOWN OF BOOTHBAY HARBOR
Meeting was called to order by Michelle Farnham, Town Clerk, at 6:00 p.m. on June 8th and the following action was taken:
Article 1 Nicholas Upham was elected moderator by written ballots and sworn into office by the Town Clerk, Michelle Farnham.
Article 2 Voted to raise and appropriate $22,842 for the BOOTHBAY REGION AMBULANCE SERVICE account. (This is for a 2013 BRAS Capital equipment Reserve fund that was not invoiced to Boothbay Harbor in the correct fiscal year)
Article 3 Voted to authorize the municipal officers to reallocate the existing Harbor Master Boat reserve fund account after July 1, 2015 under such terms and conditions they deem advisable. (Due to a recent gift to the town of a new Harbor Master boat, this existing reserve account is no longer necessary)
The meeting was adjourned at 6:06 p.m.
A True Copy Attest: _________________________ Michelle Farnham/Town Clerk
Special Town Meeting Minutes June 8, 2015
152
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2015 ANNUAL REPORT
To Robert Hasch, Constable of the Town of Boothbay Harbor, in the County of Lincoln, State of Maine,
GREETINGS:
In the name of the State of Maine, you are hereby required to notify and warn the Inhabitants of the Town of Boothbay Harbor in said county and state, qualified by law to vote in town affairs, to meet at the Boothbay Harbor Municipal Fire Station in said Town on Friday, the 6th day of May, 2016, then and there to act upon Articles 1 through 2. The polls for voting on Articles 1 through 2 shall open at 8:00 AM and will close at 6:00 PM. The remaining business to be transacted under the TOWN WARRANT will be taken up on Saturday, the 7th day of May, 2016, at 9:00 AM in the Boothbay Region Elementary School Gymnasium.
Article 1 To choose a moderator to preside at said meeting.
Article 2 To choose by secret ballot, the following public officials for a three-year term:
- 2 Selectmen and Overseers of the Poor - 1 School Committee Member of the Boothbay-Boothbay Harbor CSD - 1 Trustee of the Boothbay-Boothbay Harbor CSD - 1 Trustee of the Boothbay Harbor Sewer District - 1 Trustee of the Boothbay Region Water District, at large - 1 Trustee of the Boothbay-Boothbay Harbor Cemetery District
Article 3 To see if the town shall accept the alewife fishing rights pursuant to DMR rules on West Harbor Pond for the year 2017 and that said pond shall remain closed for conservation.
Article 4 To see if the town will vote to authorize the tax collector or treasurer to accept prepayments of taxes not yet committed pursuant to 36 M.R.S.A. Section 506.
Article 5 To see if the town will vote to establish a date when taxes are due and payable, and to fix a rate of interest on delinquent taxes.
Selectmen’s Recommendation: Taxes are due upon receipt of tax bills, with an interest rate of seven percent (7 %) per year to start on September 8, 2016 for the first installment and March 9, 2017 for the second installment.
Article 6 To see if the town will vote to set the interest rate to be paid by the Town on abated taxes pursuant to 36 M.R.S.A. Section 505(4-A).
Selectmen’s Recommendation: 7 %
Article 7 To see if the town will vote to appropriate the overlay to pay tax abatements and applicable interest granted during the fiscal year.
Article 8 To see if the town will vote to authorize the municipal officers, on behalf of the town, to sell and convey any real estate acquired by the town for non-payment of taxes, under such terms and conditions as they deem advisable, and to execute a quitclaim deed for such property.
Boothbay Harbor 2016 Town Warrant
153
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154
Article 9 To see if the town will vote to authorize the municipal officers to make final determinations regarding the closing or opening of roads to winter maintenance pursuant to 23 M.R.S.A. Section 2953.
Article 10 To see if the town will vote to authorize the municipal officers to dispose of any town owned personal property under such terms and conditions they deem advisable.
Article 11 To see if the town will vote to authorize the municipal officers to carry forward any unexpended account balance they deem advisable, provided that the account carried forward is used for the same purpose, and to fund any expenditure exceeding budget from the undesignated fund balance.
Article 12 To see if the town will vote to authorize the municipal officers to accept any state funds received by the Town and to appropriate any funds received for a particular purpose to that purpose. Funds received but not dedicated to a particular purpose are appropriated for such uses, terms and conditions as the municipal officers deem advisable.
Article 13 To see if the town will vote to authorize the municipal officers to apply for, accept and administer any state, federal, or private grant they deem advisable.
Article 14 To see if the town will vote to authorize the municipal officers, on behalf of the Town, to accept gifts and donations, and to appropriate those gifts and donations to the purposes for which they were received, under such terms and conditions they deem advisable.
Article 15 To see if the town will vote to authorize the municipal officers to carryover previously approved funding into the next budget cycle and put in a reserve account to facilitate the town’s commitment to economic development? (The amount previously approved and raised was $25,000.)
(Selectmen recommend passage of this article.)
Article 16 To see if the town will vote to use and appropriate ESTIMATED REVENUES to reduce the property tax commitment.
Selectmen and Budget Committee recommend $943,148
Article 17 To see if the town will vote to raise and appropriate $2,783,081 for the Town of Boothbay Harbor Municipal Budget.
Selectmen and Budget Committee recommend $2,783,081
$123,600 for the CAPITAL account $106,000 for the DEBT SERVICE account $135,682 for the ADMINISTRATION account $43,915 for the ASSESSING account $66,672 for the CONTRACT SERVICES account $2,800 for the SUPPLEMENTAL account $100,786 for the FINANCE account $94,000 for the INSURANCE account $12,248 for the MEETINGS & ELECTIONS account $81,837 for the MUNICIPAL BUILDINGS & VEHICLES account $38,812 for the SELECTMEN account $73,186 for the TOWN CLERK account $106,094 for the TOWN MANAGER account $200,000 for the PAVING & CONSTRUCTION account $444,374 for the PUBLIC WORKS account $24,235 for the PUBLIC RESTROOMS account $105,100 for the WINTER OPERATIONS account
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2015 ANNUAL REPORT
155
$7,013 for the ANIMAL CONTROL account $7,821 for the EMERGENCY MANAGEMENT account $81,362 for the CODE ENFORCEMENT account $79,429 for the FIRE DEPARTMENT account $29,171 for the HARBOR MANAGEMENT account $7,534 for the PUMP OUT account $754,967 for the POLICE account $36,443 for the PARKING account $20,000 for the WELFARE account Article 18 To see if the town will vote to raise and appropriate $993,917 for STREET LIGHTS, HYDRANTS, BOOTHBAY REGION REFUSE DISPOSAL DISTRICT and BAYVILLE/ISLE OF SPRINGS accounts.
Selectmen and Budget Committee recommend $993,917
$54,000 for the STREET LIGHT account $437,640 for the HYDRANT account $412,277 for the BOOTHBAY REGION REFUSE DISPOSAL DISTRICT account $90,000 for the BAYVILLE/ISLE OF SPRINGS account
Article 19 To see if the town will vote to raise and appropriate $323,740 for the SUPPORT ORGANIZATIONS accounts.
Selectmen and Budget Committee recommend $323,740
$14,000 for the BB/BBH CEMETERY DISTRICT account $1,750 for the BOOTHBAY REGION HEALTH & WELLNESS FOUNDATION $29,361 for the COMMUNITY CABLE CHANNEL account $5,000 for the FIREWORKS account $2,500 for the HARBOR LIGHTS FESTIVAL account $2,000 for the HISTORICAL SOCIETY account $500 for the MEMORIAL DAY/AMERICAN LEGION account $50,000 for the MEMORIAL LIBRARY account $1,155 for the NEW HOPE FOR WOMEN account $800 for the SENIOR CITIZENS account $1,000 for the SUMMER BAND CONCERTS account $23,120 for the DISTRICT NURSE account $1,000 for the SHELLFISH COMMITTEE account $191,554 for the AMBULANCE SERVICE account
Article 20 To see if the town will vote to raise and appropriate for the BOOTHBAY REGION COMMUNITY RESOURCE COUNCIL account.
Budget Committee recommendation $0 Board of Selectmen recommendation $1,750
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2016 Code Changes
Article 21 To see if the voters of Boothbay Harbor vote to amend the current Shellfish Conservation Ordinance, Chapter 144, proposed at a joint public hearing for Boothbay Harbor, Boothbay, Southport and Edge-comb held Thursday January 28th, 2016 at 7:00 PM at the Boothbay Fire Station.
(The intent is to update the Ordinance followed by the four towns to make sure they are identical and current with state statutes. No substantive changes were made.)
A person who is not registered as a voter may not vote in any election. You are directed to serve this publication and to post it at the Boothbay Harbor Post Office, West Boothbay Harbor Post Office, and the Town Office at least seven (7) days before the time of said meeting.
Hereof, fail not and have this Warrant with your doings, thereon at the time and place stated. Given under our hands this 28th day of March 2016.
_______________________ _________________________ Denise Griffin, Chairman Wendy Wolf
________________________ _________________________ William Hamblen, Vice Chairman Russell Hoffman
_________________________ Tricia Warren
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2016 Code Changes
Article 21 To see if the voters of Boothbay Harbor vote to amend the current Shellfish Conservation Ordinance, Chapter 144, proposed at a joint public hearing for Boothbay Harbor, Boothbay, Southport and Edge-comb held Thursday January 28th, 2016 at 7:00 PM at the Boothbay Fire Station.
(The intent is to update the Ordinance followed by the four towns to make sure they are identical and current with state statutes. No substantive changes were made.)
A person who is not registered as a voter may not vote in any election. You are directed to serve this publication and to post it at the Boothbay Harbor Post Office, West Boothbay Harbor Post Office, and the Town Office at least seven (7) days before the time of said meeting.
Hereof, fail not and have this Warrant with your doings, thereon at the time and place stated. Given under our hands this 28th day of March 2016.
_______________________ _________________________ Denise Griffin, Chairman Wendy Wolf
________________________ _________________________ William Hamblen, Vice Chairman Russell Hoffman
_________________________ Tricia Warren
~ Notes ~
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TOWN OF BOOTHBAY HARBOR
156
2016 Code Changes
Article 21 To see if the voters of Boothbay Harbor vote to amend the current Shellfish Conservation Ordinance, Chapter 144, proposed at a joint public hearing for Boothbay Harbor, Boothbay, Southport and Edge-comb held Thursday January 28th, 2016 at 7:00 PM at the Boothbay Fire Station.
(The intent is to update the Ordinance followed by the four towns to make sure they are identical and current with state statutes. No substantive changes were made.)
A person who is not registered as a voter may not vote in any election. You are directed to serve this publication and to post it at the Boothbay Harbor Post Office, West Boothbay Harbor Post Office, and the Town Office at least seven (7) days before the time of said meeting.
Hereof, fail not and have this Warrant with your doings, thereon at the time and place stated. Given under our hands this 28th day of March 2016.
_______________________ _________________________ Denise Griffin, Chairman Wendy Wolf
________________________ _________________________ William Hamblen, Vice Chairman Russell Hoffman
_________________________ Tricia Warren
~ Notes ~
Table of Contents
Ambulance Service Report ........................... 15
Assessor’s Report ......................................... 68
Audit Statements ..................................... 24-63
Board of Selectmen’s Report .......................... 3
Cemetery District .......................................... 21
Chamber of Commerce ................................. 13
Code Enforcement Report ............................ 10
Directory of Meetings
& Emergency Numbers ....................... 7
Emergency Management Agency ................. 23
Fire Department Report ................................ 20
Harbor Master Report ................................... 22
Historical Society Report .............................. 11
Memorial Library ......................................... 12
Officers, Boards & Committees ..................... 6
Police Department Report ............................ 18
Public Works Report .................................... 17
Refuse District Report .................................. 14
Sewer District Report ................................... 16
Tax Collectors Report ............................. 64-67
Taxpayers List ...................................... 69-144
Town Clerk’s Report .................................. 8-9
Town Manager’s Report ................................. 4
Town Meeting 2015 Minutes ............. 145-149
Town Meeting (Special) Minutes ............... 150
Town Officials ................................................ 5
Town Warrant ..................................... 151-154
Water District ............................................... 19
We Honor ....................................................... 2
Boothbay Harbor Fire Department 1936(inside front cover)
Boothbay Harbor’s Police Department first cruiser 1948 (inside back cover)
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