the 129th annual report of the town officers of boothbay
TRANSCRIPT
The University of MaineDigitalCommons@UMaine
Maine Town Documents Maine Government Documents
2017
The 129th Annual Report of the Town Officers ofBoothbay HarborBoothbay Harbor, Me.
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2017 ANNUAL REPORT
THE 129TH ANNUAL REPORT OF
THE TOWN OFFICERS
BOARD OF SELECTMEN 2017
Board of Selectmen left to right: Russell Hoffman, Denise Griffin—Vice Chair, Wendy Wolf—Chair, Tricia Warren, Michael Tomko.
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TOWN OF BOOTHBAY HARBOR
Board of Selectmen
The Select Board is honored to serve as your elected representatives during this year of many accomplishments.
As stewards of the town’s tax revenues and other resources, the Board has a deep commitment to strong and prudent fiscal management. Once again, thanks to our town manager, budget committee, department heads and town employees, Boothbay Harbor finances are in excellent shape with another clean audit. Our investment of the town’s reserve account has been growing in a well-managed conservative growth fund.
Our merchants, community groups, local volunteers, town officials and members of the Joint Economic Development Committee all contributed to a highly successful year 2 Boothbay Festival of Lights event. This year, Boothbay Harbor and Boothbay supported a spectacular, new winter firework show. The town fire station provided a warm Gardens Aglow shuttle bus waiting area where volunteers from local nonprofits shared tips about shopping, dining and lodging in the area.
Plans for promoting economic development, particularly on the harbor’s east side, prompted broad community interest in reviewing and updating zoning and ordinances that will preserve our working waterfront but provide flexibility to renovate and develop businesses along the harbor. The Select Board welcomes public participation in these important discussions so the recommended changes can be fully vetted and shaped by community input. The Planning Board will be recommending new zoning ordinances for the east side later this year.
In response to the new state law that legalized recreational marijuana, the Select Board felt it was important to have voters decide which, if any, commercial uses of recreational marijuana should be permitted in the town. The Select Board arranged three community educations sessions on commercial marijuana, and on November 7, residents voted to prohibit all five commercial uses of marijuana in Boothbay Harbor.
The town made significant progress on several major projects. Working with the Lincoln County Planning Commission and experts from Malone and MacBroom, the town completed a shore land flood zone study that assessed the vulnerability of businesses and other structures in the harbor to flooding from sea level rise and storm surge. Businesses that participated in the study received specific mitigation recommendations so they can prospectively plan for storm surge and sea level rise. The results of the study prompted the town manager and Selectmen to seek design options for raising the historic footbridge that would mitigate flooding and storm surge. Barney Baker Engineering is currently developing a comprehensive plan to renovate and raise the historic footbridge. Several exciting design options were presented to local residents for community feedback. The town has submitted a pending grant request to the State to assist with funding for the eventual footbridge renovation.
Over the last year we were pleased to welcome greater public participation on town committees. Currently, the majority of committees have full membership, but there are other opportunities to contribute to the future development and management of our town. We welcome your participation.
Respectfully submitted,
Board of Selectmen
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2017 ANNUAL REPORT
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 and the tax rate remained stable again.
The iconic bowling alley building was torn down and the application for the new building was approved by the planning board.
The basketball and pickleball courts were approved by the planning board and construction is slated to take place beginning in the spring of 2018.
Three union contracts were negotiated and signed.
Most of Middle Road was repaved in the fall of 2017. The remaining section will be completed in the spring of 2018.
New commercial marijuana ordinances were adopted by the town.
It was another very busy and very successful tourist season, which extended into the winter season. The Festival of Lights coordinated and marketed by Green Tree Events was a success again. The Coastal Maine Botanical Gardens drew 78,000 visitors this holiday season to their Gardens Aglow event. Local merchants, homeowners and the towns of Boothbay and Boothbay Harbor worked very hard to light up the community with Christmas lights. This year the addition of a December fireworks show in the inner harbor was a huge success. Thank you to Public Works and the Fire Department for your extraordinary efforts to decorate the town and your assistance to community members whenever possible. You all did a great job. The town looked amazing!
Lastly, I thank all the town employees, boards and committee members for all their hard work every day and 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 WoodinTown Manager
Thomas Woodin Town Manager
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TOWN OF BOOTHBAY HARBOR
2017-2018 Town Officials
Town Manager, Tax Collector, Treasurer, Road Commissioner
Thomas Woodin
Finance Officer, Dep. Tax Collector, Dep. Treasurer
Julia Latter
Assistant Tax Collectors/Assistant Treasurers
Michelle FarnhamPatricia Fallon
Laurence Omland
Town ClerkMichelle Farnham
Deputy Town ClerkPatricia Fallon
Assistant Town ClerkLaurence Omland
Registrar of VotersMichelle Farnham
Agent for Overseers Of the Poor
Thomas Woodin
Chief of Police, ConstableRobert Hasch
Police Sergeant, ConstablePatrick Higgins
Police OfficersScott MercierJohn Braley
Lawrence BrownTom ChryplewiczDevin PolizzottiDouglas Snyder
Reserve Police OfficersJared Mitkus
Nicholas Upham
Police MatronMaureen Smith
Michelle Farnham
Harbor MasterNicholas Upham
Deputy Harbor MasterDerek Cola
Assistant Harbor MasterFred 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 OfficerDavid Pratt
Deputy Animal Control OfficerVacant
Regional Director of Emergency Management Agency
Clarence Campbell
Assistant Regional Director of Emergency Management
AgencyLaurence Omland
Shellfish Conservation Warden
Nicholas Upham
Town Office personnel left to right: Trish Fallon, Thomas Woodin, Michelle Farnham, Geoff Smith and Julia Latter.
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2017 ANNUAL REPORT
Town Officers, Boards, Committees
SELECTMEN ANDOVERSEERS OF THE POOR
Denise Griffin, Vice Chair 2020Russell Hoffman 2019Michael Tomko 2019Tricia Warren 2020Wendy Wolf, Chair 2018
ASSESSOR
Robert J. Duplisea, Jr. 2018
Committee Members of the Boothbay-Boothbay Harbor
CSDLarry Colcord 2020Stephanie Hawke 2018Margaret Lembo-Splaine 2019
Trustee of the Boothbay-Boothbay Harbor CSD
Ronnie Campbell 2019Richard Hallinan 2020Steve Lorrain 2018
TRUSTEES OF THE BOOTHBAY-BOOTHBAY HARBOR CEMETERY
DISTRICT
John Arsenault 2018Merlin Gray 2019Ralph M. Welch 2020
BOOTHBAY HARBOR SEWERDISTRICT
Deryl Kipp 2019James Stormont 2018Henry A. Tedeschi Jr. 2020
TRUSTEES OF THE MEMORIALLIBRARY
Pauline Dion, Pres. El. 2019Joe Gelardin 2018Jo Haney, Sec. 2020Barb House 2018Chuck House 2019John O’Connell, Treas 2021Leanne Pander 2020Nicole Poulton, Pres. 2018Sharon Pulkkinen 2019Barbara Scorcia 2020Joe Scorcia 2020Elena Smith 2018Timothy Utley 2019
PLANNING BOARD
Thomas Churchill 2018William Hamblen 2020John Hochstein 2019Margaret Perritt 2019Chris Swanson 2019Jon Dunsford- Alt.1 2019Lee Corbin - Alt.2 2020
BUDGET COMMITTEE
William Coll 2019David Galvis 2020William Hamblen 2019John O’Connell 2020Palmer Payne, Chair 2018David Profit 2020Margaret Splaine 2020
ECONOMIC COMMITTEE
Jon Dunsford 2018Ken Rayle 2018Michael Tomko 2018Wendy Wolf 2018Thomas Woodin 2018
BOARD OF APPEALS
Merritt Blakeslee 2020Howard Hennigar 2018Robert Hilscher 2018Palmer Payne 2018Scott See 2019Ken Fitch Alt.1 2020Lawrence Rebel Alt. 2 2018
PORT COMMITTEE
Clive Farrin, Chair 2019Frederick Farnham 2020Andrew Marvin 2019Palmer Payne 2019James Powers 2018Michael McBride Alt.1 2019Vacant Alt.2 2020
BOOTHBAY REGION REFUSEDISPOSAL DISTRICT
Gary Farnham 2018Palmer Payne 2019
SHELLFISH CONSERVATIONCOMMITTEE
Sean Gray 2018Douglas Perkins 2018Vacant 2018
BOOTHBAY REGIONWATER DISTRICT
Kenneth Marston, At Large 2018Harry Pinkham, Chair 2019David Tibbetts 2020
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TOWN OF BOOTHBAY HARBOR
Directory of Meetings & Phone Numbers
Municipal Meetings
Selectmen’s MeetingsSecond and fourth Monday of the month at 7:00 pm at the Boothbay Harbor Municipal Building
Port Committee MeetingsFirst Tuesday of the month at 7:00 pm at the Boothbay Harbor Municipal Building
Firemen’s MeetingsFirst Wednesday of the month at 6:00 pm at the Boothbay Harbor Municipal Building
Planning Board MeetingsSecond Wednesday of the month at 6:00 pm at the Boothbay Harbor Municipal Building
Emergency NumbersFire, Ambulance and Police calls: 911Poison Control Center 1-800-442-6305
Non-Emergency NumbersPolice 633-2451Ambulance 633-7711Fire Chief 207-380-5635Water District Office 633-4723Sewer District Office 633-4663Water Treatment Plant 633-6634Public Works Department 633-2316EMA Regional Director 207-350-6337Boothbay Region Refuse District 633-5006Town 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.
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2017 ANNUAL REPORT
Town Clerk
Birth records are on file with the town clerk in the Maine city or town in which the birth occurred as well as in the town or city of residence of the mother. 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.
VITAL RECORDS
Births 9 2 Females 7 Males
Marriages 53 Oldest 78 and Youngest 18
Deaths 45 Oldest 102 Youngest 62
NAME AGE DOD
Terry Owen Arney 79 7/11Sharon Lee Begin 73 6/20James Paul Beliasov 78 3/23Willard Bennett 78 5/23Thomas Walker Block 66 6/23Phyllis Joan Derigon 92 7/20Florence C. Dinnar 93 1/31Margaret L. Drucker 92 2/5Elaine Joan Fairweather 62 3/12John David Farnham 75 1/4Edgar T. Gibson 102 7/16Eleanor Faye Gray 79 3/15Paula Jane Hallett 83 3/19James O. Hanna 89 5/21Nancy Trapnell Holmes 83 3/18Joseph E. Hoskeer 88 7/13Harold Franklin Hutchinson Jr. 82 3/14Meredith Knowlton 82 6/24Helena Mary Lachapelle 84 5/14Betty N. LaPointe 90 4/8Louisa Malizia 84 3/19Peggy L. Miner 76 1/1Robert L. Perkins 88 3/30
NAME AGE DOD
Shirley Mae Petra 91 3/11Barbara Marion Ruhl 96 4/18Ronald E. Spofford 87 5/4Ernest E. Thibault 87 2/3Jerry Anton Topinka Jr. 72 6/30John Davenport Walton 95 3/5Barbara H. Belanger 93 11/22Avis I. Bowers 92 9/8Charlon C. Clark 84 8/31Elizabeth Graham Conant 70 12/26David Warren Doherty 80 8/27Emily W. Johnson 93 10/8Robert A. Lewis 85 10/12Dean Stewart Ness 91 9/2Joana H. Oest 73 9/8Leo V. Osterman 85 8/16Cecelia R. Phillips 92 9/4Lois Winchester Pye 91 11/18Robert A. Shepard 93 7/26Charles E. Sprague 75 10/10Raymond S. Wilkins 92 8/22Richard E. Williams 81 8/12
8 of our residents died in other Maine cities or towns; 17 of the recorded deaths were for residents of other Maine cities or towns and 1 of the recorded deaths was for a resident of another state.
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TOWN OF BOOTHBAY HARBOR
Town Clerk (continued)
Respectfully submitted,
Michelle FarnhamTown Clerk
Michelle Farnham, Town Clerk
LICENSES ISSUED (7/1/16-6/30/17)
Hunting and Fishing Licenses 135
Duplicate Hunting and Fishing 3
ATV Registrations 22
Snowmobile Registrations 26
Boat Registrations 562
Duplicate Boat Registrations 10
Dog Licenses 221
SHELLFISH LICENSESIssued 7/1/16-6/30/17
Resident Non Resident Senior
Recreational 6 10 3
BUSINESS LICENSES
Special Amusement 22
Victualers 75
MEETINGS & ELECTIONS
Rocky Channels School System Budget January 4th
Annual Town Meeting May 5th - 6th
Boothbay-Boothbay Harbor Community School District Budget May 10th
Special Referendum Election June 13th
State Referendum Election & Special Town Meeting November 7th
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2017 ANNUAL REPORT
Code Enforcement Officer
Geoff Smith, Code Enforcement Officer
Respectfully submitted,
Geoff SmithCode Enforcement Officer
As local contractors will tell you, Boothbay Harbor continues to have strong construction activity throughout. Evident by the new buildings and businesses under construction downtown, numerous new homes, and significant remodeling of both residential and commercial structures, Boothbay Harbor is a place where people want to live and work.
The Boothbay Harbor Planning Board has been hard at work reviewing the Land Use Code with input from property and business owners, and discussing possible amendments that can encourage and promote both social and economic growth. Beginning with a review of the east side of the Harbor, the Board plans to continue its review of the other districts in town and work toward making any revisions and updates that might be necessary or overdue.
I encourage everyone to attend and participate in our municipal meetings, such as the Planning Board, Board of Selectmen, and the Planning Board Advisory Group. Input from these meetings is invaluable in determining what the town sees in its future, and how to plan accordingly. While the municipal process may not be familiar to everyone, I am happy to meet with anyone interested and explain how ideas are introduced to boards, formulated into potential ordinance amendments, and then brought before the town to be voted on at our annual Town Meetings.
Please contact me to schedule an appointment to review your thoughts, concerns, or ideas.
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TOWN OF BOOTHBAY HARBOR
Boothbay Region Historical Society
During 2017, our 50th 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 thank the townspeople for their willingness to contribute to the preservation of local history.
We held regular year-round hours at the museum in Boothbay Harbor on Thursdays through Saturdays, 10 a.m. to 2 p.m. We had over 1,000 visitors; about two-thirds to buy books and photos or search for specific information about families, houses, businesses, vessels, and other historical matters. The balance browsed through the six rooms of local artifacts. We sent out two newsletters and two e-updates. We had three speakers and five open house events. We had a bake sale and a yard sale in addition to our fall sweet treats and cheese sale held at the Boothbay Railway Village. In June, we opened our Focus on 50 exhibit highlighting 50 items from our collection to celebrate our 50th anniversary. It will stay up for many more months.
We provided news items and articles on local history through the Boothbay Register. As an active research facility we assist people locally in their search for information on family, houses, vessels, and places. We also correspond with people all over the country and abroad who have an interest in Boothbay region history, and when asked we help the town offices with research.
We have many active volunteers who donated more than 2,000 hours of work this year, completed projects include: preparing exhibits, organizing public events, computer data entry, checking the order of photos and documents, manning the building, making repairs, helping with property clean up, helping with mailings, and documenting new collections and artifacts.
The sources of our income this year were: donations by individuals and the towns; one grant; membership dues; and sales of books, maps, papers, and photographs. We acquired a second shed for storage and we are doing some interior painting thanks to Mildred H. McEvoy Foundation grants.
Our holdings of artifacts, collections, and documents increased by four linear foot of documents, 10 books, 60 photographs or images, 56+ artifacts. Donations included local pharmacy bottles found in yards by David Tibbetts and Richard MacFarland. They were Moody, Harris, and Harris McClearn bottles. Also Allan and John McCobb completed their 25-year project of writing a book on every findable McCobb who has ever lived. It, of course, includes the Boothbay McCobbs from 1730 to the 20th century.
Respectfully submitted,
Jane E. JohnstonOffice Manager
Board of Trustees: Jan Reit, David Benner, Lorraine Hodgdon, Kay Evans, Judy Eastwood, Sally Barter, Sarah Giles, Bill Hammond, Susan Leach, Ann Sutter, Susan Lloyd, Kay Wilder, Jim Botti, Kathy Tibbetts.
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2017 ANNUAL REPORT
Boothbay Harbor Memorial LibraryIn 2017 the Library went through a metamorphosis (not the Kafka kind). In January, the part-time Program Director, Caroline Roberts, left BHML for new ventures. In February, the Executive Director announced his upcoming retirement. In March we hired Meg Donaldson for a revised part-time position as Circulation Coordinator. Tim McFadden retired as Executive Director at the end of April. In May, Joanna Breen was hired as the Executive Director (from Assistant Director). In July, Desiree Scoria (Youth Services Librarian) was promoted to fill a revised role of Assistant Director focused on Non Profit & Community Engagement. Finally, in December, Harolyn Hylton came on board to fill a revised opening for a Public Services/Children’s Librarian. By the end of 2017, Boothbay Harbor Memorial Library was staffed with entirely new faces in reconstructed positions.
During all of this organizational change we still managed to have a great time throughout the year at many community events. In April we hosted our first Earth Day Fest, which, thanks to the generosity of the Boothbay Harbor Fire Department, was not rained out! We set up camp in the fire house and enjoyed chalk drawing, crafts, and hands-onlearning hosted by Boothbay Sea and Science Center, the Railway Village, Boothbay Region Land Trust, the Botanical Gardens, Chewonki, and then concluded the day with a rededication of the Rachel Carson monument by the Boothbay Region Garden Club. Through the year we offered 223 public programs (including author talks, story times, Minecraft club, movies on the lawn) that were attended by over 3,000 people, and that number doesn’t include all of the folks we saw at Windjammers, Books in Boothbay, Fall Foliage Fest, Ghost Train, the Halloween Parade, and Santa’s visit (add a couple thousand!).
In the circulation department, we lent out 37,617 items, 3,390 digital items,154 discount museum passes, and the Orion Star Blast telescope was checked out 11 times. Volunteers coordinated and delivered 707 books and 50 DVDs to our homebound patrons; this a service that folks homebound due to illness or ability may sign up for. In March, the State of Maine switched over the state’s communal eBook contract to Cloud Library (from Overdrive) and we assisted many patrons with switching over to the new platform.
Finally, we replaced and painted the clapboard siding on the original portion of the library; a much needed update from the flaking paint. We also found ourselves needing to have the granite portico steps reset, as they had begun pushing away from the building. After these improvements the landmark building is looking quite refreshed and we look forward to another season of movies on the lawn!
Respectfully Submitted,
Joanna M. BreenExecutive DirectorBoothbay Harbor Memorial Library
From left: Harolyn Hylton, Desiree Scorcia, Meg Donaldson, Joanna Breen, Ex. Director.
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TOWN OF BOOTHBAY HARBOR
Boothbay Harbor Region Chamber of Commerce
The mission of the Boothbay Harbor Region Chamber of Commerce is to promote a positive business climate by focusing on advocacy, access and leadership.
The BHRCC is currently served by the Board of Directors: Michael Maxim, President; Benjamin Teel, Vice President; Elaine Jones, Secretary; Neal Jones, Treasurer. Kris Folsom, Sarah Foulger, Douglas Goldhirsch, Sarah Morley, Benjamin Rankin, Ken Rayle, Sarah Morley and Nicholas Ullo. Patricia Royall is the Chamber's Executive Director. Kathrine Norcott serves as the Member/Visitor Relations & Events Coordinator and Sara Moore serves as Administrative Coordinator.
In November, the Board of Directors voted to create an Advisory Board for BHRCC. The Advisory Board will help enlarge the community presence of the Chamber and tap into individual expertise not currently on the Board. Advisory Board members include: Bob Drury, St. Andrews Village; Art LeMothe, Attorney; William Royall, Artist; David Boogs, Consultant Digital Tourism Marketing; Cathy Barter, VP Key Bank; Kris Ward, Volunteer; Wayne Moore, Cabbage Island Clambakes; Dorothy Ferrell, retired lobbyist; Scott Larsen, LBR; Audrey Miller, Cottage Connections.
The BHRCC continues to be the leading organization in promoting tourism and providing visitor services for the region. The Chamber distributes 85,000 Region Guides and Maps to all the AAA offices throughout New England, as well as Chambers statewide, the Maine Tourism Association, Maine Turnpike Visitor Centers, the Portland Jetport and The Portland Visitors Center. In addition, the BHRCC provides reduced cooperative advertising opportunities in YANKEE, DownEast and Maine Invites You magazines. The BHRCC website continues to be an extremely active resource of information on our Region with over 500,000 views annually. Our weekly newsletter, "Chamber Connections" continues to be a method of sharing information within our membership; we also have a monthly newsletter which goes out to over 9,000 visitors who have signed up over the past years to receive information on the Region. The Chamber has developed digital media advertising on its website and through Constant Contact.
There are 284 businesses, organizations and individuals that currently make up our membership. The Chamber continues to cultivate new members in the service industries of the Region through our "Chamber Chat" programs and workshops. In 2017 the Chamber hosted events such as our Business After Hours, The Claw Down, Harbor Lights and Boothbay Festival of Lights. The Chamber provided 300 hours of staff time to help with the 2017 Festival of Lights and Kathrine Norcott, Member/Visitor Coordinator spearheaded the Shuttle Station. We look forward to continuing to promote this wonderful event.
This year the Chamber spearheaded the creation of a regional education and workforce opportunities committee. The committee addresses education and workforce skills training issues we have here in our region. The collaboration consists of BRCRC, The Recovery Program, Lincoln Health, Boothbay Harbor Country Club, Lincoln County Planning Commission, Congregational Church, Maine State Economic Development Office, CMMC, and private individuals who want to help with this endeavor. In December the Chamber hosted an Education and Workforce Training breakfast workshop and conducted a local workforce needs assessment survey to gather information.
In collaboration with the Boothbay Railway Village, the Chamber initiated the first annual Boothbay Harbor Region Sculpture Trail to bring public art to the region and support artists through the sales of the juried pieces.
We would like to thank all the businesses, organizations, individuals and Town officials whose continued support of the Boothbay Harbor Region Chamber of Commerce help make this region strong.
Respectfully submitted,
Patricia Inness Royall Michael MaximExecutive Director President, Board of Directors
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2017 ANNUAL REPORT
Boothbay Region Refuse Disposal District
Board of Directors: BRRDD Staff:Rob Hopkins, Treasurer, Southport Steve Lewis, ManagerKurt Crosby, Clerk, Edgecomb William Johnson, ForemanKirk Brewer, Personnel, Boothbay Rena Smith, Assistant ForemanCharles Cunningham, V. Chairman, Boothbay Tyler Balsdon, DriverGary Farnham, Chairman, Boothbay Harbor Jake Hodgdon, AttendantPalmer Payne, A. Treasurer, Boothbay Harbor Paul Noah, Attendant
Steven Lewis, AttendantDavid Manson, AttendantRob Latter, DriverDavid Brewer, DriverAnastasia Giles, Bookkeeper
Left to right: Jake Hodgdon, William Johnson, Rena Smith, Anna Giles, Tyler Balsdon, Steven Lewis, David Manson, Steve Lewis, Rob Latter and Paul Noah.
Now that 2017 has come to an end we look to 2018 and the many changes ahead. Soon, beginning in May 2018 we will no longer take our trash to PERC. The new Fiberight facility should be ready. We look forward to this new chapter as we say goodbye to the partnership we had with PERC lasting 30 years.
With this years’ budget there is a considerable increase due to disposal cost for our trash. We knew this time was coming but it doesn’t make it any easier to raise taxes.
As always, thank you for your continued support and feel free to stop by the office anytime with any questions. The Board of Directors meet monthly on the second Thursday of every month at 5:00 PM, you are always welcome to attend.
Winter Hours: Monday through Saturday 8:00 AM to 4:00PM (October 16th- April 15th)Summer Hours: Monday through Saturday 8:00AM to 5:00PM (April 16th- October 15th)
Respectfully submitted,
Steve LewisOperations Supervisor
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TOWN OF BOOTHBAY HARBOR
Boothbay Region Ambulance Service
On behalf of the Board of Directors, it is my pleasure to report the activities of the Boothbay Region Ambulance Service for fiscal year 2017. This has been an exciting year for us. We moved into our new station in February after a truly team effort to bring our facility to reality. With anticipation, we watched a skillful construction crew work through a cold winter to assemble this facility with pride. The improvement to our workflow, response capabilities and ability to organize in general is amazing! We truly appreciate the generosity of Paul and Giselaine Coulombe and take inspiration from their motivation to do your best.
As we moved into the station our new ambulance arrived, marking the return to gasoline-fueled vehicles. The decision to switch is based in large part to follow suit with the ambulance industry. New emission guidelines have created turmoil in ambulance manufacturing and while this is sorted out, the most economical and efficient ambulance for us right now is a smaller box style unit. While not as roomy as our typical full-sized rigs, this one is less expensive, yet still allows us to fit all the equipment we need. Once again, the fundraising efforts of our great community made this a reality! I would like to thank Brenda Blackman for her leadership as our fundraising campaign chair. Her enthusiasm, dedication and sincerity is so welcome in a time when we all have so much on our plate. Thank you, Brenda, for your time and great work!
Our innovative, two-year grant from the Doree Taylor Foundation is a unique opportunity to return our staff to clinical sites such as hospital ICU’s, emergency departments and many other disciplines. These are opportunities to retrain, pick up a new trick of the trade or even have professional conversations as experienced EMT’s with the nurses and physicians in a patient care setting. Our staff has spent time at EMMC’s infant ICU, adult ICU, several emergency departments around the state, OR’s and Children’s Hospital (Boston) Critical Care transport team. We bring these experiences back to our community with the goal of ongoing professional development.
The Board also wishes to thank the staff of B.R.A.S. for their hard work and desire to be their best. It is a challenging time in healthcare for all of us; increasing mandates and higher licensing demands require extra effort as we work around the clock to meet the needs of our patients.
Most importantly, we thank you for your support and generosity to B.R.A.S. We are fortunate to provide ambulance service to a region that takes so much pride in their community!
Respectfully submitted,
Robert J. HamChairman
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2017 ANNUAL REPORT
Sewer DistrictI am pleased to report the Boothbay Harbor Sewer District remains financially sound and continues to maintain adequately funded reserves and revenues to meet the District’s financial obligations, continue to plan for improvements, and perform with fiscal responsibility to the ratepayers.
This year saw Henry “Ted” Tedeschi, Jr. resign from the Board of Trustees. Ted has relocated to Tennessee to further enjoy his retirement. Thank you Ted for your dedicated service. Sam Morris has joined the Board of Trustees filling the vacancy of Ted Tedeschi. Sam will assume the role of Clerk joining Deryl Kipp, Chair, and Jim Stormont, District Treasurer.
Jolene Greer has joined the District team as a plant operator. Ms. Greer replaces Rick Gaeth who retired. Jolene brings a great work ethic to the team and has considerable experience in collection system operation and maintenance.
The District continues to plan improvements in your treatment and collection systems. The next several years will continue to be busy. The improvements will include planning for pipe re-lining on the west side of Town, 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 Union Street Pump Station and Force Main,Procurement of two generators for Atlantic Avenue Station and Mill Cove Station,Upgrading of the SCADA System to include robust alarming and reporting software, Assisting Capital Island in constructing an odor control system for the Island’s pump station and force main.
The District Trustees continue to lead the District through their work ethic, strong leadership style, and fiscal responsibility. 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 sewer use fees. 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 HigginsSuperintendent
From left: Chris Higgins, Julie Hoskeer, Gary Farnham, Richard Gaeth, and David Pratt Missing from photo: Jolene Greer.
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TOWN OF BOOTHBAY HARBOR
Public Works2017 was yet again another busy year for the Public Works Department. Early spring came with the usual duties; cleaning up sand as well as fixing any plow damage from the previous winter. Painting crosswalks, parking lots, and parking stalls commenced directly afterwards to get all public parking ready for the busy months. Parks were given attention, gardens were mulched for summer, and the public restrooms were commissioned.
Spring also included the paving of Bay Street, Pine Street, Summit Road, Weeks Road, Hillcroft Road, Snow Road, Factory Cove Road, Breakwater Road, and Pinkham Cove Road. All were prepped beforehand and road shoulders were put in place directly afterward, where they were needed.
We had another great summer weather wise. We were kept busy in town with daily cleanup and trash removal. The entirety of Middle and Samoset Roads were ditched to maintain proper drainage. We also took ownership of a new 2017 Kubota tractor for sidewalk snow removal and other necessary needs.
A total reclaim of Middle Road began with surface grinding and base pavement layed before weather halted operations for winter. The rest will be completed as soon as the pavement plants are operational this coming spring.
In the fall we had to deal with the devastation of a powerful windstorm. It crippled many areas of the state and left many local roads impassable for days while power was grounded and trees were cleared from the roadways. During this same period we managed to do a lot of road side cutting and leaf cleanup in town to prepare for the winter months. Lights were strung as well for the Festival of Lights which appears to be getting bigger and better each year.
This winter started off snowy and cold. We have kept busy with an above average snowfall and are all looking for-ward to spring!
Many thanks to the Town Manager and Selectmen for their continued support throughout the year. I'd also like to give special thanks to my crew Clyde Burnham, Nick Livingston, Aaron Durgan, and Bruce Fabiano for their hard work and attention to detail, as well as our seasonal help Josh Tirado and Nick Upham.
Respectfully submitted,
Chris LeemanDirector
Public works crew front row: Nicholas Livingston, Bruce Fabiano, Nick Upham. Back row: Christopher Leeman, Clyde Burnham, Aaron Durgan.
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2017 ANNUAL REPORT
Police Department
Left to right: Chief Robert Hasch, John Braley, Larry Brown, Doug Snyder, Maureen Smith, Devin Polizzotti, Scott Mercier, Tom Chryplewicz, Sergeant Patrick Higgins. Missing from photo Part time Officers Nick Upham and Jared Mitkus.
Full time Officers: Reserve Officers:
Chief Robert Hasch Officer Jared MitkusSergeant Patrick Higgins Officer Nicholas UphamPatrolman Larry Brown Patrolman Tom Chryplewicz Patrolman Devin PolizzottiPatrolman Doug SnyderPatrolman John BraleyPatrolman Scott Mercier is on active military leave.
Administrative Assistant: Maureen Smith
Congratulations to Officer Doug Snyder for graduating the 18 week Maine Criminal Justice Academy on December 15th 2017. The Academy is comprehensive, rigorous, as well as mentally and physically challenging. Officer Snyder is happy to live and work in our community.
In 2017 the police department continued our addiction outreach efforts alongside Holly Stover and the Boothbay Region Community Resource Center. We have seen many positive results from this program and we are forever thankful for the many programs, healthcare professionals, counselors and people who support the effort.
We were under budget for our fiscal year ending in 2017. Manpower issues were not as much of a concern this year.
Our continued thanks to this community, the Selectboard, the Town Manager and surrounding communities for their support.
Respectfully submitted,
Robert HaschPolice Chief
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TOWN OF BOOTHBAY HARBOR
Police responded to and initiated a total of 4845 calls in 2017.
718 motor vehicle stops178 burglary alarms 138 community policing calls136 motor vehicle crash reports 25 operating under the influence arrests68 theft/forgery/fraud investigations, 7 burglary investigations, and 1 robbery investigation
2 stolen vehicle complaints133 calls reporting suspicious activity22 criminal mischief complaints23 complaints of trespassing and 16 complaints of unwanted subjects
7 sex offense investigations with 1 prostitution case 18 calls involving juvenile investigations10 calls involving assault (does not include domestic assault25 domestic disturbance calls with 7 arrests
124 assists for individuals seeking help with addition (continued and/or new cases) alongside Boothbay Region Addiction Outreach and 5 drug investigations
12 calls involving a person having mental distress, 4 suicidal subjects, and 4 missing persons 122 calls for police information66 parking problems55 assists to other agencies
472 property checks 19 violations of bail, protective orders, and probation with 9 arrests for these violations14 cases of threatening13 calls reporting fighting34 calls reporting harassment
343 calls for traffic control11 warrant arrests80 welfare checks
225 citizen arrests22 animal complaints
101 calls for found or lost property243 inmate compliance checks
2 death investigations138 community policing calls45 loud noise complaints25 erratic operation complaints
425 transports and escorts26 pedestrian checks
Police Department (cont.)
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2017 ANNUAL REPORT
Boothbay Region Water District
2017 was the year the Boothbay Region Water District paused long enough to catch its breath and rebuild cash reserves to support the perpetual needs of the district’s capital infrastructure replacement and upgrade program with only one project undertaken on an unplanned, emergency upgrade basis, located in East Boothbay. The Meadow Cove Road Emergency Water Main Replacement Project was authorized by the board of trustees in June, that repaired a 400-foot section of substandard water main. Additionally the district completed the following:
Completed numerous watershed protection projects along Adams Pond in Boothbay, funded in part with grant money from the Maine Department of Health and Human Services as well as the Maine Department of Environmental Protection; Became embroiled in legal proceedings opposing a project plan of the Coastal Maine Botanical Gardens which if left unaddressed would contaminate Knickerbocker Lake irreparably;Won the State of Maine Source Water Protection Award;Upgraded over 500 water meters system wide; andAdded over 54 new customers.
In 2017 the board bid farewell to two trustees, Walter Reed III after serving three-terms representing the town of Boothbay Harbor and Chris Higgins after serving one-term representing the town of Boothbay. In February the town of Southport re-elected Smith Climo trustee, while the voters of Boothbay replaced Chris Higgins with Kevin Anthony and Boothbay Harbor replaced Walter Reed III with David Tibbetts. As of the first meeting of the 2017 board, Trustee Harry Pinkham (Boothbay Harbor) was elected Chairman, Trustee Gerald “Gerry” Gamage (Southport) was elected to serve as Vice-Chairman, Jon Lewis (Boothbay) was named Treasurer and Trustee Smith Climo (Southport) accepted the position of Clerk. Joining the officers on the board was Trustee Ken Marston (At-Large).
Looking ahead to 2018, district objectives include:Construction of a new garage/shop desperately needed at the Adams Pond campus;Initiate Phase IV of the year-round water meter replacement project; and Continued 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. ZiegraManager
Left to right: Dale Harmon, Jon Ziegra, Shawn Simmons, Mike Hills, Ruth Watts, Trevor Morin, Taylor Timberlake, John Orne. Missing from photo: Scott Campbell, Weston Alley, Sue Mello.
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TOWN OF BOOTHBAY HARBOR
Boothbay Harbor Fire Department
This year was an exciting one for the Fire Departments in the region, with Boothbay, Boothbay Harbor, Southport, and Edgecomb working together to bring the Maine State Federation of Firefighters’ Convention to the area. This convention is held every year in Maine by a host town. It consists of Fire Departments from all over the state getting together for three days of events. The Boothbay Harbor Fire Department participated in the golf tournament, antique fire truck judging, parade, firefighters ball, and firemen’s muster. Many of our members were new to the firemen’s muster and competed very well, coming in 4th place overall out of 13 competing teams.
The Fire Department also teamed up with the American Red Cross and through a grant was able to install smoke detectors in several houses where there had been none. This grant is still active and smoke detectors are available to be installed by members to anyone in the region who needs them. Remember to check the batteries in your smoke detectors once every year and replace them whether you feel they are good or not. Building materials used today tend to burn more quickly and proper working smoke detectors give you the time needed to evacuate safely.
The Fire Department is always looking for new members. This is a great way to help give back to the community. We are committed to keeping everyone safe and giving the best service to the Boothbay Region.
Respectfully submitted,
Nicholas UphamFire Chief
Front Row left to right: James Brewer, James Powers, Adam Fontenault, Aaron Durgan, Chief Nick Upham, Glenn Tilton. Back Row left to right: Jesse Peters, John Hepburn, Evan Hepburn, Nick Livingston, Matt Sledge, Tom Caron, Arthur Richardson.
21
2017 ANNUAL REPORT
Boothbay-Boothbay Harbor Cemetery District
January 1, 2017 – Cash on hand $5,285.07
Received:Interest & Dividends $6,767.92Sale of Lots $6,500.00Town of Boothbay Harbor Appropriation $15,000.00Town of Boothbay Appropriation $18,000.00E.S. Dunton Trust $4,982.90Miscellaneous Interest $124.45Transfer from Lot Sales $7,000.00Transfer from E.S. Dunton Trust $10,000.00Transfer from Gamage Trust $1,500.00Transfer from Capital Improvement $6,000.00Gift McEvoy Trust $10,000.00
$85,875.27Total Received $85,875.27
$91,160.34Paid:Contracted Services – Mowing $30,000.00Maintenance $5,235.00Purchase three (3) Cemetery Lots $950.00Insurance $1,257.00Deeds $60.00New Entrance Evergreen Cemetery $18,058.00Memorials $100.00Masonic Planters $50.59
Total Expenses $56,210.95
To Reserve Accounts:Lot Sales $6,500.00E.S. Dunton Trust $4,982.90Miscellaneous Interest $124.45Gift McEvoy Trust $10,000.00
Total Reserve $21,607.35
Cash on Hand December 31, 2017Checking Account $13,342.04
$91,160.34
Special Accounts:Global Atlantic $366,422.38E.S. Dunton Trust $10,857.82Lot Sales $14,888.84Gamage Trust $25,269.84Raymond James $74,007.10Capital Improvement Account $13,040.67
$504,486.65
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TOWN OF BOOTHBAY HARBOR
Harbor Master
Nicholas Upham Harbor Master
Every year it seems to get a little busier on the water in Boothbay Harbor and this year was no exception. The 2017 summer season brought us outstanding boating weather, with little rain and light seas. There were many returning yachts along with several newcomers that we were able to welcome and show how wonderfully welcoming our harbor is.
The cruise industry this season brought many guest into town running as many as three trips a week to the harbor, using a mooring and shuttling people from the cruise ship to the mainland. These cruise ships carry around one hundred people and have shown great interest in continuing their voyages to our region.
During the summer we had several moorings break free from their blocks, some with boats and floats on them. This resulted in the boats and floats being pushed up onto the shore with some receiving damage. It is important to remember to have your mooring tackle inspected every year to prevent this from happening.
I would like to remind boaters with small tenders and kayakers to put their information somewhere on the boats. In the event they go missing and are seen or recovered, it expedites the return to the rightful owner.
Please be sure to check the expiration dates on your flares and register your boats before the start of the season. Always do a pre check of your boat and safety equipment before boating and enjoy the summer on the water.
Respectfully submitted,
Nicholas UphamHarbor Master
23
2017 ANNUAL REPORT
Emergency Management Agency
Clarence Campbell EMA Regional Director
Once again, I would like to take this opportunity to thank the men and women of all of the emergency services and also the ladies auxiliary for their dedication and to their families for their patience and understanding while they are away from home helping others and during the many hours of training they are required to do.
I would also like to thank Mike Ciccarelli and Larry Omland as they are the Assistant Directors from Southport and Boothbay Harbor respectfully; you both make this job a lot easier.
On October 30th we had a storm that knocked out power for some residents for 9 days or more. We learned a lot and are going to be meeting with CMP to discus how we can make improvements. Lincoln EMA has made improvements in notification. We will be working with Channel 6, Local channel 1301, and Radio station 102.5 FM to get out infor-mation as to what warming centers or shelters are open and when. As always during any major incident the Boothbay fire station will be open for a warming shelter with Southport and Boothbay Harbor making that determination as the incident evolves.
One thing I would like to touch on: during the October incident we had a lot of reports of individuals taking it upon themselves to remove trees from the road with power lines down. Please don’t touch downed lines. Even though you don’t have power you never know if your neighbor who is using a generator is back feeding. A cat may have 9 lives, but you only have one; with that one mistake you don’t have any take backs.
As in any emergency and all year long, look out for your neighbors, especially the elderly and those living alone.
Respectfully submitted,
Clarence CampbellBoothbay Region EMA Director
Larry Omland EMA Assistant Regional DirectorMike Ciccarelli EMA Assistant Regional Director
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TOWN OF BOOTHBAY HARBOR
WILLIAM H. BREWER Certified Public Accountant
858 Washington Street P.O. Box 306
Bath, Maine 04530 ------------
(207) 443-9759 (207) 563-5495
INDEPENDENT AUDITORS’ REPORT
Board of Selectmen Town of Boothbay Harbor 11 Howard Street Boothbay Harbor, Maine 04538
We have audited the accompanying financial statements of the governmental activities, the business-type activities, and each major fund of the Town of Boothbay Harbor, as of and for the years ended June 30, 2017 and 2016, 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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2017 ANNUAL REPORT
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, and each major fund of the Town of Boothbay Harbor as of June 30, 2017 and 2016, 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.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the Town of Boothbay Harbor’s basic financial statements. The introductory section and the combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the financial statements.
The combining and individual nonmajor fund financial statements are the responsibility of management and
were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonmajor fund financial statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit
of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.
July 21, 2017
Bath, Maine
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TOWN OF BOOTHBAY HARBOR
TOWN OF BOOTHBAY HARBOR, MAINE Management's Discussion and Analysis
June 30, 2017
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, 2017.
FINANCIAL AND DISCUSSION HIGHLIGHTS
The Town's net position increased by $103,656.42 (Exhibit B). General fund actual expenditures exceeded revenues by $86,649.69 (Exhibit F). In business-type activities (i.e. Fish Pier Enterprise Fund), revenues increased by 4.45% from the previous
year from $46,901.21 to $48,986.61. Operating expenses, which includes depreciation, decreased by $2,012.06 resulting in an operational gain of $2,348.69 for the Fish Pier Enterprise Fund.
Governmental revenues increased by $37,510.76 from the previous year due to a decrease in general government collections.
Mil rate of 11.2 per thousand is the same as last year. Assessed value of $602,793,890.00 was listed as of April 1, 2016.
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 which they 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 as a 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 restricted and unrestricted. 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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2017 ANNUAL REPORT
TOWN OF BOOTHBAY HARBOR, MAINE Management'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, 2017 was $5,246,256.01. In contrast, the total net position for the prior period was $5,144,948.28. The difference between the two periods is $101,307.73. Similarly, the Town’s Fish Pier net position for the same period ending June 30, 2017 was $809,105.10, while the beginning assets for the same period were $806,756.41, an increase of $2,348.69. 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 $6,055,361.11 compared to $5,951,704.69 in 2016. 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 $1,140,505.34, of which $77,175.80 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
TOWN OF BOOTHBAY HARBOR, MAINE Management'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 position (or a balance sheet), a statement 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 an enterprise 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 displays receipts 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 2017, governmental revenues increased by $38,510.76 from the previous year. Governmental expenditures increased $353,901.65 for the same period. Revenues exceeded expenditures by $86,649.69. The fund balance of the governmental funds is $2,600,298.13 ($2,131,725.54 for general fund, $459,952.54 for capital projects, and $8,620.05 for the shellfish account). The unassigned fund balance of the general fund of $2,100,011.53 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 2017 was $7,555,787.23 compared to $7,190,510.97 last year. The total amount that our taxpayers financed for these activities through property taxes was $6,756,632.10 in comparison to $6,766,695.68 in 2016. The tax collection rate of 98.615% was an increase over last year’s rate of 98.53%. The amount of uncollected taxes for the year ending 2017 was $93,475.63 compared to the previous year of $91,089.81. 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 2017 were $48,986.61 (Exhibit G), with operating expenses and depreciation of $46,637.92 for an operational gain of $2,348.69. In contrast, revenues for the previous year were $46,901.21 with operating expenses and depreciation of $48,649.98 for an operational loss of $1,748.77. Net position at the beginning of the year was $806,756.41. Net position at the end of the year was $809,105.10.
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2017 ANNUAL REPORT
TOWN OF BOOTHBAY HARBOR, MAINE Management'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 $5,000.00 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 2017, revenue exceeded expenditures by $45,794.03 (Schedule A-1) but actual revenues fell short of budgeted revenues by $9,156.87. 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, 2017 the Town had $6,942,396.43 in governmental capital assets.
Debt
The Town’s long-term liability for the year ended June 30, 2017 was $512,563.20 in governmental activities and $113,063.07 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 $625,626.27 of which $77,175.80 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 $21.945 million state imposed limit.
Other obligations include $37,315.53 of accrued compensated absences (i.e. unused vacation pay and sick leave) reported on Exhibit A.
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TOWN OF BOOTHBAY HARBOR
CONCLUSION TO MD&A REPORT
The Boothbay Harbor tax rate did not increase. It remained the same as last year. Municipal investment accounts performed above expectations. The town audit continues to be solid as we continue to accomplish capital improvements and increase reserve accounts for future purchases. The future basketball court and improvements to the Sherman field facility was permitted by the Department of Environmental Protection and construction is planned for fall 2017. Temporary repairs took place on the footbridge. Other improvements are in the planning stages. The Joint Economic Development Committee continues to make recommendations to the Boothbay and Boothbay Harbor Boards of Selectmen regarding wayfinding and future planning for the region. Planning and execution of the Festival of Lights went well and was a huge success. 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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2017 ANNUAL REPORT
Exhibit A
TOWN OF BOOTHBAY HARBOR STATEMENTS OF NET POSITION
JUNE 30, 2017 AND 2016
GOVERNMENTAL BUSINESS-TYPE 2017 2016 ACTIVITIES ACTIVITIES TOTALS TOTALS
ASSETS AND DEFERRED OUTFLOWS
CURRENT ASSETS:
Cash (Note B) $ 2,211,876.69 $ - $ 2,211,876.69 $ 2,128,837.89 Accounts Receivable 14,299.77 14,299.77 9,909.63 Taxes Receivable (Schedule A-8) 12,021.91 12,021.91 10,639.04 Tax Liens (Schedule A-9) 115,027.98 115,027.98 125,220.42 Due From Other Funds 112,311.40 112,311.40 86,473.56 Prepaid Expenses 20,924.00 20,924.00 18,914.00 Investments (Note F) 436,547.52 436,547.52 407,943.16
Total Current Assets $ 2,810,697.87 $ 112,311.40 $ 2,923,009.27 $ 2,787,937.70
PROPERTY, PLANT, AND EQUIPMENT (NOTE G):
Land $ 1,531,401.00 $ 249,832.00 $ 1,781,233.00 $ 1,776,233.00 Buildings 2,129,983.00 402,453.00 2,532,436.00 2,490,636.00 Improvements 1,084,640.48 559,576.00 1,644,216.48 1,594,344.48 Vehicles 1,363,405.95 1,363,405.95 1,458,257.95 Equipment 832,963.00 832,963.00 801,484.00
Total Property, Plant, and Equipment $ 6,942,393.43 $ 1,211,861.00 $ 8,154,254.43 $ 8,120,955.43 Less: Accumulated Depreciation (3,505,612.00) (400,847.00) (3,906,459.00) (3,782,586.00)
Net Property, Plant, and Equipment $ 3,436,781.43 $ 811,014.00 $ 4,247,795.43 $ 4,338,369.43
DEFERRED OUTFLOWS OF RESOURCES:
Related to Pension $ 195,163.75 $ - $ 195,163.75 $ 149,342.68
Total Assets and Deferred Outflows $ 6,442,643.05 $ 923,325.40 $ 7,365,968.45 $ 7,275,649.81
LIABILITIES, DEFERRED INFLOWS, AND NET POSITION
CURRENT LIABILITIES:
Notes Payable (Note I) $ 67,525.52 $ 9,650.28 $ 77,175.80 $ 71,600.92 Accounts Payable - Trade 3,114.16 3,114.16 68.18 Accrued Wages (Note J) 37,315.53 37,315.53 37,072.60 Deferred Tax Revenue (Note O) 7,383.37 7,383.37 10,214.70 Accrued Interest 4,970.38 1,157.23 6,127.61 8,048.54 Due To Other Funds 112,311.40 112,311.40 86,473.56
Total Current Liabilities $ 232,620.36 $ 10,807.51 $ 243,427.87 $ 213,478.50
LONG-TERM LIABILITIES:
Pension Liability $ 348,627.00 $ - $ 348,627.00 $ 271,049.00 Notes Payable - Net of Current Portion (Note I) 445,037.68 103,412.79 548,450.47 624,743.62
Total Long-Term Liabilities $ 793,664.68 $ 103,412.79 $ 897,077.47 $ 895,792.62 Total Liabilities $ 1,026,285.04 $ 114,220.30 $ 1,140,505.34 $ 1,109,271.12
DEFERRED INFLOWS OF RESOURCES:
Related to Pension $ 170,102.00 $ - $ 170,102.00 $ 214,674.00
NET POSITION:
Net Invested in Capital Assets $ 2,924,218.23 $ 697,950.93 $ 3,622,169.16 $ 3,642,024.89 Restricted for:
Capital Projects 459,952.54 459,952.54 424,018.41 Other Purposes 40,334.06 40,334.06 15,289.02
Unrestricted 1,821,751.18 111,154.17 1,932,905.35 1,870,372.37 Total Net Position $ 5,246,256.01 $ 809,105.10 $ 6,055,361.11 $ 5,951,704.69
Total Liabilities, Deferred Inflows, and Net Position $ 6,442,643.05 $ 923,325.40 $ 7,365,968.45 $ 7,275,649.81
The accompanying notes are an integral part of the financial statements
32
TOWN OF BOOTHBAY HARBOR
Ex
hibi
t B
TOW
N O
F B
OO
THB
AY
HA
RB
OR
ST
ATE
MEN
TS O
F A
CTI
VIT
IES
FOR
TH
E Y
EAR
S EN
DED
JU
NE
30, 2
017
AN
D 2
016
N
ET (E
XPE
NSE
) REV
ENU
E A
ND
PR
OG
RA
M R
EVEN
UES
CH
AN
GE
IN N
ET P
OSI
TIO
N
O
PER
ATI
NG
C
HA
RG
ES
GR
AN
TS A
ND
GO
VER
NM
ENTA
L B
USI
NES
S-TY
PE
2017
2016
FU
NC
TIO
NS/
PRO
GR
AM
S
EXPE
NSE
S
FOR
SER
VIC
ES
CO
NTR
IBU
TIO
NS
A
CTI
VIT
IES
A
CTI
VIT
IES
TO
TALS
TOTA
LS
Prim
ary
Gov
ernm
ent:
Gov
ernm
enta
l Act
iviti
es:
Gen
eral
Gov
ernm
ent
$
746,
359.
15
$ 27
2,97
6.35
$
-
$ (4
73,3
82.8
0)
$ -
$
(473
,382
.80)
$
(602
,856
.25)
H
ealth
, Wel
fare
, and
Rec
reat
ion
73
8,50
9.48
45
,973
.71
(692
,535
.77)
(6
92,5
35.7
7)
(608
,162
.33)
Pu
blic
Wor
ks
72
9,46
3.83
1,
175.
00
25,6
20.0
0
(702
,668
.83)
(7
02,6
68.8
3)
(567
,945
.64)
C
omm
unity
Sch
ool D
istri
ct
2,
647,
882.
00
(2
,647
,882
.00)
(2
,647
,882
.00)
(2
,583
,672
.00)
Sp
ecia
l Ass
essm
ents
1,10
5,65
0.31
9,
710.
00
(1,0
95,9
40.3
1)
(1,0
95,9
40.3
1)
(1,0
70,9
20.7
6)
Publ
ic S
afet
y
1,45
3,49
9.42
4,
256.
49
(1,4
49,2
42.9
3)
(1,4
49,2
42.9
3)
(1,4
51,5
28.5
7)
Inte
rest
Exp
ense
26,3
44.8
4
(2
6,34
4.84
)
(2
6,34
4.84
) (3
0,37
6.62
) C
apita
l Bud
get
12
7,58
8.25
(127
,588
.25)
(1
27,5
88.2
5)
(13,
971.
37)
Tota
l Gov
ernm
enta
l Act
iviti
es
$
7,57
5,29
7.28
$
334,
091.
55
$ 25
,620
.00
$
(7,2
15,5
85.7
3)
$ -
$
(7,2
15,5
85.7
3)
$ (6
,929
,433
.54)
B
usin
ess-
Type
Act
iviti
es:
Fish
Pie
r
46,6
37.9
2
48,9
86.6
1
2,
348.
69
2,34
8.69
(1
,748
.77)
To
tal P
rimar
y G
over
nmen
t
$ 7,
621,
935.
20
$ 38
3,07
8.16
$
25,6
20.0
0
$ (7
,215
,585
.73)
$
2,34
8.69
$
(7,2
13,2
37.0
4)
$ (6
,931
,182
.31)
G
ener
al R
even
ues:
Taxe
s:
Pr
oper
ty T
axes
$
6,75
3,16
3.65
$
-
$ 6,
753,
163.
65
$ 6,
723,
090.
52
Hom
este
ad an
d B
ETE
Rei
mbu
rsem
ent
32,1
78.0
0
32,1
78.0
0
19,8
37.0
0
Ex
cise
Tax
es
431,
895.
08
431,
895.
08
418,
828.
26
Inte
rgov
ernm
enta
l
42
,697
.23
42
,697
.23
46
,477
.53
Cab
le F
ranc
hise
Fee
s
30,2
48.8
8
G
ain
on S
ale
of A
sset
s
2,74
9.00
2,
749.
00
In
tere
st a
nd In
vest
men
t Ear
ning
s
54,2
10.5
0
54,2
10.5
0
50,1
64.7
6
To
tal G
ener
al R
even
ues
$
7,31
6,89
3.46
$
-
$ 7,
316,
893.
46
$ 7,
288,
646.
95
Cha
nges
in N
et P
ositi
on
$
101,
307.
73
$ 2,
348.
69
$ 10
3,65
6.42
$
357,
464.
64
Net
Pos
ition
, Jul
y 1
5,14
4,94
8.28
80
6,75
6.41
5,
951,
704.
69
5,59
4,24
0.05
N
et P
ositi
on, J
une
30
$
5,24
6,25
6.01
$
809,
105.
10
$ 6,
055,
361.
11
$ 5,
951,
704.
69
The
acco
mpa
nyin
g no
tes
are
an in
tegr
al p
art o
f the
fina
ncia
l sta
tem
ents
33
2017 ANNUAL REPORT
2017 2016 GOVERNMENTAL FUND BALANCES:
Restricted for: Capital Projects $ 459,952.54 $ 424,018.41 Other Purposes (Schedule A-4) 31,714.01 11,590.50
Unrestricted (Schedule A-3) 2,100,011.53 2,074,341.01 Special Revenue 8,620.05 3,698.52
Total Governmental Fund Balances $ 2,600,298.13 $ 2,513,648.44
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. 3,436,781.43 3,495,153.43
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. 195,163.75 149,342.68
Notes and leases payable are not due and payable in the current
period and therefore are not reported in the funds. (512,563.20) (574,859.00)
Compensated absences are accrued when earned, not when paid
and are reported in the funds. (37,315.53) (37,072.60)
Accrued interest expense for notes payable are not reported in
the funds. (4,970.38) (6,600.93)
Pension liability is not due and payable in the current period and
therefore is not reported in the funds. (348,627.00) (271,049.00)
Property taxes not collected within sixty 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. 87,590.81 91,059.26
Deferred inflows are deferred revenues related to pension expenses
that are amortized in the government-wide financial statements. (170,102.00) (214,674.00)
Net Position of Governmental Activities (Exhibit A) $ 5,246,256.01 $ 5,144,948.28
The accompanying notes are an integral part of the financial statements
Exhibit C
TOWN OF BOOTHBAY HARBOR RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES
TO NET POSITION OF GOVERNMENTAL ACTIVITIES FOR THE YEARS ENDED JUNE 30, 2017 AND 2016
34
TOWN OF BOOTHBAY HARBOR
Exhibit D
TOWN OF BOOTHBAY HARBOR RECONCILIATION OF THE STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN
FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED JUNE 30, 2017 AND 2016
2017
2016
Net Changes in Fund Balances - Total Governmental Funds (Exhibit F) $ 86,649.69
$ 402,040.58
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). (58,372.00) (53,908.55)
Repayment of loan and lease principal is an expenditure in the
governmental funds, but the repayment reduces liabilities in the Statements of Net Position. 62,295.80 60,932.01
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.
The change in accrual for compensated absences is not recorded
in the governmental fund statements. (242.93) 3,342.54
The change in accrual for interest is not recorded in the governmental
fund statements. 1,630.55 879.31
Pension expense is adjusted for changes in earnings contributions
and contribution subsequent to the measurement date. 12,815.07 (10,467.32)
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. (3,468.45) (43,605.16)
Changes in Net Position of Governmental Activities $ 101,307.73 $ 359,213.41
The accompanying notes are an integral part of the financial statements
35
2017 ANNUAL REPORT
Exhibit E
TOWN OF BOOTHBAY HARBOR
BALANCE SHEETS - GOVERNMENTAL FUNDS JUNE 30, 2017 AND 2016
GOVERNMENTAL FUND TYPES SPECIAL CAPITAL REVENUE 2017 2016 GENERAL PROJECTS SHELLFISH TOTALS TOTALS
ASSETS:
Cash (Note B) $ 2,188,471.67 $ 23,405.02 $ - $ 2,211,876.69 $ 2,128,837.89 Taxes Receivable (Schedule A-8) 12,021.91 12,021.91 10,639.04 Tax Liens (Schedule A-9) 115,027.98 115,027.98 125,220.42 Accounts Receivable 14,299.77 14,299.77 9,909.63 Investments 436,547.52 436,547.52 407,943.16 Due From Other Funds 8,620.05 8,620.05 3,698.52 Prepaid Expenses 20,924.00 20,924.00 18,914.00
Total Assets $ 2,350,745.33 $ 459,952.54 $ 8,620.05 $ 2,819,317.92 $ 2,705,162.66
LIABILITIES, DEFERRED INFLOWS, AND
FUND BALANCE:
Liabilities:
Accounts Payable $ 3,114.16 $ - $ - $ 3,114.16 $ 68.18 Due To Other Funds 120,931.45 120,931.45 90,172.08
Total Liabilities $ 124,045.61 $ - $ - $ 124,045.61 $ 90,240.26
Deferred Inflows:
Deferred Tax Revenue (Note D) $ 94,974.18 $ - $ - $ 94,974.18 $ 101,273.96
Fund Balance:
Committed for Capital Projects $ - $ 459,952.54 $ - $ 459,952.54 $ 424,018.41 Assigned for Other Purposes 31,714.01 31,714.01 11,590.50 Unassigned 2,100,011.53 8,620.05 2,108,631.58 2,078,039.53
Total Fund Balance $ 2,131,725.54 $ 459,952.54 $ 8,620.05 $ 2,600,298.13 $ 2,513,648.44
Total Liabilities, Deferred Inflows, and Fund Balance $ 2,350,745.33 $ 459,952.54 $ 8,620.05 $ 2,819,317.92 $ 2,705,162.66
The accompanying notes are an integral part of the financial statements
36
TOWN OF BOOTHBAY HARBOR
Exhibit F
TOWN OF BOOTHBAY HARBOR
STATEMENTS OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
FOR THE YEARS ENDED JUNE 30, 2017 AND 2016
GOVERNMENTAL FUNDS SPECIAL CAPITAL REVENUE 2017 2016 GENERAL PROJECTS SHELLFISH TOTALS TOTALS
REVENUES:
State Revenue Sharing $ 42,697.23 $ - $ - $ 42,697.23 $ 46,477.53 Homestead Reimbursement 30,762.00 30,762.00 19,837.00 BETE Reimbursement 1,416.00 1,416.00
Property Taxes 6,756,632.10 6,756,632.10 6,766,695.68 Excise Tax (Auto and Boat) 431,895.08 431,895.08 418,828.26 General Government 300,883.35 300,883.35 312,534.59 Health, Welfare, and Recreation 13,674.79 22,723.92 9,575.00 45,973.71 19,372.35 Interest and Debt Service 32,620.00 21,590.50 54,210.50 50,164.76 Special Assessments 2,640.00 7,070.00 9,710.00 2,640.00 Public Safety 5,893.49 5,893.49 5,012.53
Total Revenues $ 7,619,114.04 $ 51,384.42 $ 9,575.00 $ 7,680,073.46 $ 7,641,562.70
EXPENDITURES:
Education $ 2,647,882.00 $ - $ - $ 2,647,882.00 $ 2,583,672.00 General Government 722,015.14 722,015.14 705,669.65 Public Works 740,332.72 2,545.55 742,878.27 635,280.18 Public Safety 1,425,215.12 10,500.56 1,435,715.68 1,392,193.48 Health, Welfare, and Recreation 698,463.05 19,936.96 4,653.47 723,053.48 715,957.05 Bayville/Isle of Springs Assessments 88,696.84 88,696.84 88,026.13 Special Assessments - County Tax 966,491.69 966,491.69 935,937.65 Special Assessments - Other 50,461.78 50,461.78 49,596.98 Debt Service 88,640.64 88,640.64 91,308.63 Capital Budget 127,588.25 127,588.25 41,880.37
Total Expenditures $ 7,555,787.23 $ 32,983.07 $ 4,653.47 $ 7,593,423.77 $ 7,239,522.12 Excess of Revenues Over Expenditures $ 63,326.81 $ 18,401.35 $ 4,921.53 $ 86,649.69 $ 402,040.58
OTHER FINANCING SOURCES (USES):
Operating Transfers - In $ 32,467.22 $ 50,000.00 $ - $ 82,467.22 $ 65,000.00 Operating Transfers - Out (50,000.00) (32,467.22) (82,467.22) (65,000.00)
Total Other Financing Sources (Uses) $ (17,532.78) $ 17,532.78 $ - $ - $ - Excess of Revenues and Other Sources Over
Expenditures and Other Uses $ 45,794.03 $ 35,934.13 $ 4,921.53 $ 86,649.69 $ 402,040.58 Fund Balance, July 1 2,085,931.51 424,018.41 3,698.52 2,513,648.44 2,111,607.86 Fund Balance, June 30 $ 2,131,725.54 $ 459,952.54 $ 8,620.05 $ 2,600,298.13 $ 2,513,648.44
The accompanying notes are an integral part of the financial statements
37
2017 ANNUAL REPORT
Exhibit G
TOWN OF BOOTHBAY HARBOR STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION
PROPRIETARY FUND - FISH PIER FOR THE YEARS ENDED JUNE 30, 2017 AND 2016
2017
2016
REVENUES:
Rental Income $ 48,986.61 $ 46,901.21
EXPENDITURES:
Interest Expense $ 5,609.16 $ 6,598.38 Depreciation Expense 32,202.00 31,854.00 Licenses and Service Agreements 1,800.74 1,800.74 Repairs and Maintenance 5,157.33 6,245.90 Miscellaneous 1,868.69 2,150.96
Total Expenditures $ 46,637.92 $ 48,649.98 Excess of Revenues Over (Under) Expenditures $ 2,348.69 $ (1,748.77) Net Position, July 1 806,756.41 808,505.18 Net Position, June 30 $ 809,105.10 $ 806,756.41
Exhibit H
STATEMENTS OF CASH FLOWS PROPRIETARY FUND - FISH PIER
FOR THE YEARS ENDED JUNE 30, 2017 AND 2016
2017
2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from Customers and Users $ 48,986.61 $ 46,901.21 Payments to Suppliers (8,826.76) (10,197.60)
Cash Flows Provided by Operating Activities $ 40,159.85 $ 36,703.61
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:
Interest Payments on Long-Term Debt $ (5,899.54) $ (6,689.01) Principal Payments on Long-Term Debt (8,422.47) (8,100.08) Funds Held in General Fund (25,837.84) 19,885.48 Capital Improvements (41,800.00)
Cash Flows Used in Capital and Related Financing Activities $ (40,159.85) $ (36,703.61)
Change in Cash $ - $ - Cash Balance, July 1
Cash Balance, June 30 $ - $ -
The accompanying notes are an integral part of the financial statements
38
TOWN OF BOOTHBAY HARBOR
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
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 town meeting form of government. Major services provided by the Town are public safety, public works, administrative services, and code enforcement.
In evaluating the Town of Boothbay Harbor as a reporting entity, management has addressed
all potential component units. The primary criteria for including a component reporting entity are the exercise of financial accountability by the Town of Boothbay Harbor’s municipal officials.
The Town’s financial statements are prepared in accordance with accounting principles
generally 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 Accounting Standards 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.
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.
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.
39
2017 ANNUAL REPORT
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D):
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.
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.
40
TOWN OF BOOTHBAY HARBOR
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D):
4. Basis of Accounting (Cont’d)
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.
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 Years Equipment 5-10 Years Improvements 20 Years Vehicles 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.
41
2017 ANNUAL REPORT
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D):
5. Financial Statement Amounts (Cont’d)
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.
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.
42
TOWN OF BOOTHBAY HARBOR
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
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 employs terminology and classifications for fund balance items as follows:
Nonspendable fund balances includes amounts that cannot be spent because they are not in spendable form or legally or contractually required to be maintained intact.
Restricted fund balances represent those portions of fund equity that have externally enforceable legal restrictions.
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 $2,211,276.69 and the bank balance was $2,292,243.89. Of the bank balance, $250,000.00 was covered by federal depository insurance, and $2,042,243.89 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 2, 2016 on the assessed value listed as of April 1, 2016 for all real and personal property located in the Town. One half of the total tax was due September 8, 2016 with the balance due March 10, 2017. 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 9, 2016, and on the entire portion not paid on or before March 10, 2017.
43
2017 ANNUAL REPORT
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
NOTE D - REVENUE RECOGNITION - PROPERTY TAXES (CONT’D):
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 sixty 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.
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 - INVESTMENTS:
The Town’s investments in marketable securities with readily determinable fair values and all investments in debt securities are stated at their fair values in the Statements of Net Position. Realized and unrealized gains and losses are included in the change in net assets.
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date. In determining fair value, the Town uses various methods including market, income, and cost approaches.
Based on these approaches, the Town often utilizes certain assumptions that market participants would use in
pricing the asset or liability, including assumption about risk and or the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable inputs. The Town utilizes valuation on the observability of the inputs used in the valuation techniques. The Town is required to provide the following information according to the fair value hierarchy. The fair value hierarchy ranks the quality and reliability of the information used to determine fair values.
Financial assets and liabilities carried at fair value will be classified and disclosed in one of the following three
categories:
Level 1- Pricing inputs are quoted prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2 - Pricing inputs are observable for the assets or liabilities, either directly or indirectly, as of the reporting date, but are not the same as those used in Level 1. Fair value is derived principally from observable market date or other valuation methodologies.
Level 3 - Pricing inputs are unobservable for the assets or liabilities and include situations where there is little, if any, market activity. The inputs into the determination of fair value require significant judgment or estimation.
44
TOWN OF BOOTHBAY HARBOR
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
NOTE F - INVESTMENTS (CONT’D):
The following table summarizes the levels in the ASC 820-10 fair value hierarchy into which the Town’s financial instruments fall as of June 30, 2017:
Investments at Fair Value as of December 31, 2017
Level 1
Level 2
Level 3
Total
Cash and Cash Equivalents $ 25,169.49 $ $ $ 25,169.49 Mutual Funds 411,378.03 411,378.03 Total $ 436,547.52 $ $ $ 436,547.52
NOTE G - PROPERTY, PLANT, AND EQUIPMENT:
The following is a summary of changes in fixed assets at June 30, 2017:
BALANCE BALANCE JULY 1, 2016 ADDITIONS DISPOSALS JUNE 30, 2017
General Government: Land $ 1,526,401.00 $ 5,000.00 $ $ 1,531,401.00 Buildings 2,129,983.00 2,129,983.00 Improvements 992,968.48 91,672.00 1,084,640.48 Vehicles 1,458,257.95 27,127.00 (121,979.00) 1,363,405.95 Equipment 801,484.00 31,479.00 832,963.00
Total Property, Plant, and Equipment $ 6,909,094.43 $ 155,278.00 $ (121,979.00) $ 6,942,393.43
Accumulated Depreciation (3,413,941.00) (213,650.00) 121,979.00 (3,505,612.00) Net Property, Plant, and
Equipment $ 3,495,153.43 $ (58,372.00) $ $ 3,436,781.43
Depreciation expense for the period totaled $245,852.00. Of that amount, $37,863.00 was administration,
$83,605.00 was public works, $71,727.00 was public safety, $20,455.00 was health, welfare, and recreation, and $32,202.00 was for the fish pier.
BALANCE
BALANCE
JULY 1, 2016 ADDITIONS DISPOSALS JUNE 30, 2017 Business-Type Activities:
Land $ 249,832.00 $ $ $ 249,832.00 Buildings 402,453.00 402,453.00 Improvements 559,576.00 559,576.00
Total Property, Plant, and Equipment $ 1,211,861.00 $ $ $ 1,211,861.00
Accumulated Depreciation (368,645.00) (32,202.00) (400,847.00) Net Property, Plant, and
Equipment $ 843,216.00 $ (32,202.00) $ $ 811,014.00
45
2017 ANNUAL REPORT
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
NOTE H - EXPENDITURES AND REVENUES IN EXCESS OF APPROPRIATIONS:
During the year expenditures and revenues exceeded total appropriations in the following general fund categories:
APPROPRIATION EXPENDITURES
FUNCTION AND REVENUE AND REVENUES VARIANCE Expenditures:
Administration $ 135,682.00 $ 154,953.76 $ (19,271.76) Assessors $ 43,915.00 $ 45,178.24 $ (1,263.24) Town Manager $ 106,094.00 $ 108,243.61 $ (2,149.61) Pump Out Boats $ 5,936.36 $ 6,781.00 $ (844.64) Paving and Construction $ 200,000.00 $ 219,110.00 $ (19,110.00) Community School District $ 2,647,881.00 $ 2,647,882.00 $ (1.00) Support Organizations $ 34,516.00 $ 36,461.78 $ (1,945.78) Hydrant Rental $ 437,640.00 $ 445,027.36 $ (7,387.36) Improvements $ 6,400.00 $ 53,793.72 $ (47,393.72)
Revenues:
State Revenue Sharing $ 84,424.00 $ 42,697.23 $ (41,726.77) Code Enforcement $ 31,000.00 $ 26,014.12 $ (4,985.88) Interest $ 33,000.00 $ 32,620.00 $ (380.00) Parking Fines $ 10,000.00 $ 5,998.00 $ (4,002.00) Parks and Recreation $ 800.00 $ 650.00 $ (150.00) Homestead Reimbursement/BETE
Reimbursement $ 51,552.34 $ 32,178.00 $ (19,374.34)
The overdrafts are the result of expenditures exceeding budgeted amounts and revenues not meeting budgeted figures.
NOTE I - NOTE AND LOANS PAYABLE:
The following is a summary of debt transactions for the year:
BALANCE BALANCE JULY 1, 2016 ADDITIONS REDUCTIONS JUNE 30, 2017
The First: Fire Truck Loan $ 53,371.29 $ $ 26,667.67 $ 26,703.62 Refinance Loan 642,973.25 44,050.60 598,922.65
$ 696,344.54 $ $ 70,718.27 $ 625,626.27
Fire Truck Loan: This loan is an installment note with principal and interest payments due annually. Interest is fixed at 2.56% 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 $36,231.50. Interest is fixed at 3.75% for the life of the loan. The proceeds from this loan refinanced existing debt for the Parking Facility, The Fish Pier, and the Public Works Garage.
46
TOWN OF BOOTHBAY HARBOR
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
NOTE I - NOTE AND LOANS PAYABLE (CONT’D):
The annual requirements to amortize the note and loans are as follows:
FISCAL YEAR PRINCIPAL INTEREST TOTAL
2018
$ 77,175.80
$ 22,674.43
$ 99,850.23 2019 52,382.63 20,080.37 72,463.00 2020 54,365.40 18,097.60 72,463.00 2021 56,423.21 16,039.79 72,463.00 2022 58,558.92 13,904.08 72,463.00
2023-2027 326,720.31 34,545.84 361,266.15 $ 625,626.27 $ 125,342.11 $ 750,968.38
NOTE J - COMPENSATED ABSENCES:
As of June 30, 2017, the accrued salaries due for hours worked in the 2017 fiscal year was $35,096.43. The
accrued sick time was $37,315.53. 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.
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 $5,560,000.00 at December 31, 2016. The Town of Boothbay Harbor’s share would be approximately 10.1693% of the debt, or approximately $565,413.00.
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 $544,603.70 at June 30, 2017. The Town of Boothbay Harbor’s share would be 40% of the debt, or approximately $217,841.00.
NOTE M - INTEREST COSTS INCURRED:
During the current year the Town incurred interest costs totaling $32,244.38, which was charged as an expense to public safety for $1,389.08, public works for $24,955.77, and fish pier for $5,899.53.
47
2017 ANNUAL REPORT
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
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 Participating Local 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).
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 8.0% of their annual pay. The Town’s contractually required contribution rate for the year ended June 30, 2017, was 9.1% of annual payroll for the regular plan. Contributions to the pension plan from the Town were $24,734.75 for the year ended June 30, 2017.
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, 2016, 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, 2017, the Town reported a liability of $348,627.00 for its proportionate share of the net pension liability. At June 30, 2017, the Town’s proportion of the PLD Plan was 0.065614%.
48
TOWN OF BOOTHBAY HARBOR
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
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)
For the year ended June 30, 2017, the Town recognized pension income of $12,815.07 for the PLD Plan. At June 30, 2017, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows of Resources of Resources
Differences between expected and
actual experience $ 4,226.00 $ 22,423.00 Net difference between projected and actual
earnings on pension plan investments 128,830.00 53,617.00 Changes in proportion and differences
between Town contributions and proportionate share of contributions 37,373.00 94,062.00
Town contributions subsequent to the
measurement date 24,734.75
Total $ 195,163.75 $ 170,102.00
$24,734.75 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, 2017. 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:
2017 $ (30,732.00) 2018 $ (15,431.00) 2019 $ 26,397.00 2020 $ 20,093.00
Actuarial assumptions - The total pension liability in the June 30, 2016 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:
PLD Plan
Salary Increases, per year 2.75% to 9.00% Investment return, per annum, compounded annually 6.875% Cost of living benefit increases, per annum 2.20%
49
2017 ANNUAL REPORT
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
NOTE N - MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM (CONT’D):
Mortality rates were based on the RP2014 Total Dataset Healthy Annuitant Mortality Table for Males and Females.
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, 2016 are summarized in the following table:
Asset Class
Target Allocation
Long-Term Expected Real Rate of Return
US equities 20% 5.7% Non-US equities 20% 5.5% Private equity 10% 7.6% Real estate 10% 5.2% Infrastructure 10% 5.3% Hard assets 5% 5.0% Fixed income 25% 2.9% Total 100%
Discount rate - The discount rate used to measure the total pension liability was 6.875% 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 net position 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 6.875% 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 (5.875% for PLD Plan) or 1 percentage-point higher (7.875% for PLD Plan) than the current rate:
PLD Plan 1%
Decrease Current
Discount Rate 1%
Increase (5.875%) (6.875%) (7.875%) Town’s proportionate share of
the net pension liability
$ 578,659.00
$ 348,627.00
$132,061.00
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, 2017.
50
TOWN OF BOOTHBAY HARBOR
TOWN OF BOOTHBAY HARBOR NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2017
NOTE O - DEFERRED REVENUE:
Deferred Revenue at June 30, 2017 consists of Prepaid 2017 Taxes of $7,383.37.
NOTE P - SUBSEQUENT EVENTS:
Management has made an evaluation of subsequent events to and including the audit report date, which was the date the financial statements were available to be issued, and determined that any subsequent events that would require recognition or disclosure have been considered in the preparation of the financial statements.
51
2017 ANNUAL REPORT
Schedule A-1
TOWN OF BOOTHBAY HARBOR BUDGETARY COMPARISON SCHEDULE - GENERAL FUND
FOR THE YEAR ENDED JUNE 30, 2017
ORIGINAL AND FINAL BUDGET ACTUAL
REVENUES: State Revenue Sharing $ 84,424.00 $ 42,697.23 Homestead Reimbursement 50,161.86 30,762.00 BETE Reimbursement 1,390.48 1,416.00 Property Taxes 6,751,291.57 6,756,632.10 Excise Tax 387,500.00 431,895.08 General Government 274,834.00 300,883.35 Health, Welfare, and Recreation 16,781.00 13,674.79 Interest 33,000.00 32,620.00 Special Assessments 2,640.00 2,640.00 Public Safety 16,781.00 5,893.49
Total Revenues $ 7,618,803.91 $ 7,619,114.04
EXPENDITURES:
General Government $ 756,032.00 $ 722,015.14 Health, Welfare, and Recreation 709,251.00 698,463.05 Public Works 773,709.00 740,332.72 Bayville/Isle of Springs 90,000.00 88,696.84 Community School District 2,647,881.00 2,647,882.00 Special Assessments - County Tax 966,492.00 966,491.69 Special Assessments - Miscellaneous 48,516.00 50,461.78 Public Safety 1,495,380.00 1,425,215.12 Debt Service 106,000.00 88,640.64 Capital Budget 73,600.00 127,588.25
Total Expenditures $ 7,666,861.00 $ 7,555,787.23 Excess of Revenues Over (Under) Expenditures $ (48,057.09) $ 63,326.81
OTHER FINANCING SOURCES (USES):
Operating Transfers - In $ - $ 32,467.22 Operating Transfers - Out (50,000.00) (50,000.00)
Total Other Financing Sources (Uses) $ (50,000.00) $ (17,532.78) Excess of Revenues and Other Sources Over (Under) Expenditures
and Other Uses $ (98,057.09) $ 45,794.03 Fund Balance, July 1, 2016 2,085,931.51 2,085,931.51 Fund Balance, June 30, 2017 $ 1,987,874.42 $ 2,131,725.54
52
TOWN OF BOOTHBAY HARBOR
Schedule A-2
TOWN OF BOOTHBAY HARBOR STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
FOR THE YEAR ENDED JUNE 30, 2017
Cash Balance, July 1, 2016 $ 2,112,762.64
ADD: CASH RECEIPTS:
Tax Collections:
Current Year $ 6,649,569.64 Prior Year 101,865.50 Prepaid Taxes 7,383.37
$ 6,758,818.51 Departmental (Schedule A-4) 781,670.35 Revenue Sharing 42,697.23 Homestead Reimbursement 28,763.00 BETE Reimbursement 1,416.00 Fish Pier Revenue 48,986.61 Shellfish Revenue 9,575.00 Accounts Receivable - Prior Year 4,090.01 Payroll Withholdings 3,114.16 Transfer from Capital Reserves 32,467.22
Total Cash Receipts 7,711,598.09 Total Cash Available $ 9,824,360.73
LESS: CASH DISBURSEMENTS:
Departmental (Schedule A-4) $ 7,535,873.23 Accounts Payable - Prior Year 68.18 Current Year Accounts Receivables 1,221.41 Prepaid Expenses 20,924.00 Transfer to Capital Reserves 50,000.00 Fish Pier Expenses 23,148.77 Shellfish Expenses 4,653.47
Total Cash Disbursements 7,635,889.06 Cash Balance, June 30, 2017 (Schedule A-6) $ 2,188,471.67
53
2017 ANNUAL REPORT
Schedule A-3
TOWN OF BOOTHBAY HARBOR STATEMENT OF CHANGES IN UNAPPROPRIATED SURPLUS
FOR THE YEAR ENDED JUNE 30, 2017
Unappropriated Surplus, July 1, 2016 $ 2,074,341.01
INCREASE:
Operating Account Balances Lapsed (Schedule A-4) $ 178,084.07 Decrease in Deferred Tax Revenue 3,468.45 Transfer from Capital Reserve 1,777.50
183,330.02 DECREASE:
Appropriated at Town Meeting $ 150,000.00 Economic Development Adjustment 7,659.50
157,659.50 Unappropriated Surplus, June 30, 2017 $ 2,100,011.53
54
TOWN OF BOOTHBAY HARBOR
Sche
dule
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Con
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Fina
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Mun
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uild
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and
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81,8
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13
,812
.00
12,8
51.0
7
12,8
51.0
7 96
0.93
Econ
omic
Dev
elop
men
t 19
,250
.00
25,0
00.0
0 1,
340.
18
45
,590
.18
13,8
76.1
7
13,8
76.1
7
31,7
14.0
1 To
wn
Cle
rk
73
,186
.00
73,1
86.0
0 68
,740
.19
1,86
4.00
70
,604
.19
2,58
1.81
Tow
n M
anag
er
106,
094.
00
10
6,09
4.00
108,
243.
61
10
8,24
3.61
(2,1
49.6
1)
$
19
,250
.00
$
756,
032.
00
$
1,34
0.18
$
-
$
77
6,62
2.18
$
71
7,51
4.14
$
4,
501.
00
$
722,
015.
14
$
22,8
93.0
3
$
31,7
14.0
1
GO
VER
NM
ENTA
L R
EVEN
UES
:
Ex
cise
Tax
es
$ -
$ -
$ 43
1,89
5.08
$
- $
431,
895.
08
$ -
$ 38
7,50
0.00
$
387,
500.
00
$ 44
,395
.08
$ -
Stat
e R
even
ue S
harin
g
42,6
97.2
3 42
,697
.23
84
,424
.00
84,4
24.0
0 (4
1,72
6.77
)
Mis
cella
neou
s Rev
enue
33
,489
.75
33
,489
.75
31
,590
.00
31,5
90.0
0 1,
899.
75
C
ode
Enfo
rcem
ent
26,0
14.1
2
26,0
14.1
2
31,0
00.0
0 31
,000
.00
(4,9
85.8
8)
In
tere
st
32,6
20.0
0
32,6
20.0
0
33,0
00.0
0 33
,000
.00
(380
.00)
Cab
le T
V F
ees
31,3
28.0
5
31,3
28.0
5
29,3
61.0
0 29
,361
.00
1,96
7.05
Publ
ic S
afet
y
2,
376.
25
2,
376.
25
1,
000.
00
1,00
0.00
1,
376.
25
Pa
rkin
g Fe
es
97,5
05.4
0
97,5
05.4
0
93,8
00.0
0 93
,800
.00
3,70
5.40
Park
ing
Fine
s
5,
998.
00
5,
998.
00
10
,000
.00
10,0
00.0
0 (4
,002
.00)
Publ
ic W
orks
26
,795
.00
26
,795
.00
19
,000
.00
19,0
00.0
0 7,
795.
00
H
arbo
r Man
agem
ent
53,0
20.0
0
53,0
20.0
0
46,3
50.0
0 46
,350
.00
6,67
0.00
Lice
nses
and
Per
mits
22
,366
.60
22
,366
.60
21
,400
.00
21,4
00.0
0 96
6.60
Park
s and
Rec
reat
ion
650.
00
65
0.00
800.
00
800.
00
(150
.00)
Hom
este
ad R
eim
burs
emen
t/BET
E R
eim
burs
emen
t
32
,178
.00
32,1
78.0
0
51
,552
.34
51,5
52.3
4
(1
9,37
4.34
)
$
-
$
-
$
764,
058.
25
$
74,8
75.2
3
$
838,
933.
48
$
-
$
840,
777.
34
$
840,
777.
34
$
(1,8
43.8
6)
$
-
HEA
LTH
, WEL
FAR
E, A
ND
REC
REA
TIO
N:
Am
bula
nce
Serv
ice
$ -
$ 19
1,55
4.00
$
- $
- $
191,
554.
00
$ 19
1,55
4.00
$
- $
191,
554.
00
$ -
$ -
Boo
thba
y R
egio
n C
omm
unity
Res
ourc
e C
ounc
il
1,75
0.00
1,
750.
00
1,75
0.00
1,75
0.00
B
ooth
bay
Reg
ion
Hea
lth a
nd W
elln
ess F
ound
atio
n
1,75
0.00
1,
750.
00
1,75
0.00
1,75
0.00
Sh
ellfi
sh
1,
000.
00
1,00
0.00
1,
000.
00
1,
000.
00
Dis
trict
Nur
se
23
,120
.00
23,1
20.0
0 23
,120
.00
23
,120
.00
Fire
wor
ks
4,
800.
00
4,80
0.00
4,
800.
00
4,
800.
00
Har
bor L
ight
s Fes
tival
2,50
0.00
2,
500.
00
2,50
0.00
2,50
0.00
M
emor
ial D
ay
50
0.00
50
0.00
50
0.00
500.
00
Mem
oria
l Lib
rary
50,0
00.0
0
50
,000
.00
50,0
00.0
0
50,0
00.0
0
Sa
nita
tion
41
2,27
7.00
41
2,27
7.00
41
2,27
7.00
412,
277.
00
Pum
p O
ut B
oats
5,93
6.36
5,
936.
36
6,
781.
00
6,78
1.00
(8
44.6
4)
G
ener
al A
ssis
tanc
e
20
,000
.00
7,73
8.43
27,7
38.4
3
9,
212.
05
10
,000
.00
19,2
12.0
5
8,
526.
38
$
-
$
70
9,25
1.00
$
7,
738.
43
$
5,93
6.36
$
72
2,92
5.79
$
69
8,46
3.05
$
16
,781
.00
$
71
5,24
4.05
$
7,
681.
74
$
-
55
2017 ANNUAL REPORT
Sche
dule
A-4
(Con
t'd)
TOW
N O
F B
OO
THB
AY
HA
RB
OR
ST
ATE
MEN
T O
F D
EPA
RTM
ENTA
L O
PER
ATI
ON
S FO
R T
HE
YEA
R E
ND
ED JU
NE
30, 2
017
BA
LAN
CE
BA
LAN
CE
FO
RW
AR
D
C
ASH
OTH
ER
C
ASH
OTH
ER
U
NEX
PEN
DED
FO
RW
AR
D
7/1/
16
A
PPR
OPR
IATI
ON
S
R
ECEI
PTS
CR
EDIT
S
TO
TAL
DIS
BU
RSE
D
CH
AR
GES
TO
TAL
(OV
ERD
RA
FT)
6/30
/17
PUB
LIC
WO
RK
S:
Pavi
ng a
nd C
onst
ruct
ion
$ -
$
200,
000.
00
$
-
$ -
$
200,
000.
00
$ 21
9,11
0.00
$
-
$ 21
9,11
0.00
$
(19,
110.
00)
$ -
Publ
ic W
orks
Dep
artm
ent
444,
374.
00
44
4,37
4.00
39
9,60
3.93
4,
946.
00
404,
549.
93
39,8
24.0
7
R
estro
oms
24,2
35.0
0
24,2
35.0
0
22,4
68.0
5
22,4
68.0
5
1,76
6.95
Win
ter O
pera
tions
105,
100.
00
105,
100.
00
94
,204
.74
94,2
04.7
4
10
,895
.26
$
-
$
77
3,70
9.00
$
-
$
-
$
77
3,70
9.00
$
73
5,38
6.72
$
4,
946.
00
$
740,
332.
72
$
33,3
76.2
8 $
-
SPEC
IAL
ASS
ESSM
ENTS
AN
D
O
RG
AN
IZA
TIO
NS:
Com
mun
ity S
choo
l Dis
trict
$
-
$ 2,
647,
881.
00
$
-
$ -
$
2,64
7,88
1.00
$
2,64
7,88
2.00
$
-
$ 2,
647,
882.
00
$ (1
.00)
$
- C
ount
y Ta
x A
sses
smen
t
96
6,49
2.00
966,
492.
00
966,
491.
69
966,
491.
69
0.31
Ove
rlay,
Aba
tem
ents
, and
Sup
plem
enta
ls
51,9
42.9
1
39,1
70.3
2
91,1
13.2
3
37,2
98.2
4
37,2
98.2
4
53,8
14.9
9
B
ayvi
lle/Is
le o
f Spr
ings
90
,000
.00
2,
640.
00
92,6
40.0
0
88,6
96.8
4
2,64
0.00
91
,336
.84
1,
303.
16
C
emet
ery
14,0
00.0
0
14,0
00.0
0
14,0
00.0
0
14,0
00.0
0
Su
ppor
t Org
aniz
atio
ns
34
,516
.00
34,5
16.0
0
36
,461
.78
36,4
61.7
8
(1
,945
.78)
$
-
$
3,
804,
831.
91
$
2,64
0.00
$
39
,170
.32
$
3,84
6,64
2.23
$
3,
753,
532.
31
$
39,9
38.2
4 $
3,
793,
470.
55
$
53,1
71.6
8 $
-
PUB
LIC
SA
FETY
:
Ani
mal
Con
trol
$ -
$
7,01
3.00
$ -
$
-
$ 7,
013.
00
$ 6,
232.
74
$ -
$
6,23
2.74
$
780.
26
$ -
Park
ing
Faci
litie
s
36
,443
.00
36
,443
.00
31
,193
.99
31
,193
.99
5,
249.
01
C
ode
Enfo
rcem
ent
81,3
62.0
0
81,3
62.0
0
71,2
22.4
8
71,2
22.4
8
10,1
39.5
2
Em
erge
ncy
Man
agem
ent
7,82
1.00
4,60
3.49
12
,424
.49
6,
457.
62
5,21
4.00
11
,671
.62
75
2.87
Fire
Dep
artm
ent
79,4
29.0
0
300.
00
79,7
29.0
0
75,6
90.0
7
75,6
90.0
7
4,03
8.93
Har
bor M
anag
emen
t
36
,705
.00
36
,705
.00
35
,593
.11
35
,593
.11
1,
111.
89
Po
lice
Dep
artm
ent
754,
967.
00
99
0.00
75
5,95
7.00
69
3,05
8.84
11
,567
.00
70
4,62
5.84
51
,331
.16
Stre
et L
ight
s
54
,000
.00
54
,000
.00
51
,271
.91
51
,271
.91
2,
728.
09
H
ydra
nt R
enta
l
437,
640.
00
437,
640.
00
44
5,02
7.36
445,
027.
36
(7
,387
.36)
$
-
$
1,
495,
380.
00
$
5,89
3.49
$
-
$
1,
501,
273.
49
$
1,41
5,74
8.12
$
16
,781
.00
$
1,43
2,52
9.12
$
68
,744
.37
$
-
DEB
T SE
RV
ICE
$
-
$
106,
000.
00
$
-
$
-
$
106,
000.
00
$
88,6
40.6
4 $
-
$
88
,640
.64
$
17,3
59.3
6 $
-
CA
PITA
L B
UD
GET
:
Equi
pmen
t $
-
$ 37
,200
.00
$
-
$ -
$
37,2
00.0
0
$ 33
,288
.80
$
-
$ 33
,288
.80
$
3,91
1.20
$
- Im
prov
emen
ts
6,40
0.00
6,40
0.00
53
,793
.72
53
,793
.72
(4
7,39
3.72
)
Res
erve
Acc
ount
80,0
00.0
0
30
,689
.72
110,
689.
72
40
,505
.73
50,0
00.0
0
90
,505
.73
20,1
83.9
9
$
-
$
123,
600.
00
$
-
$
30,6
89.7
2 $
15
4,28
9.72
$
12
7,58
8.25
$
50
,000
.00
$
177,
588.
25
$
(23,
298.
53)
$
-
$
19,2
50.0
0 $
7,
768,
803.
91
$
781,
670.
35
$
150,
671.
63
$
8,72
0,39
5.89
$
7,
536,
873.
23
$
973,
724.
58
$
8,51
0,59
7.81
$
17
8,08
4.07
$
31
,714
.01
56
TOWN OF BOOTHBAY HARBOR
Schedule A-5
TOWN OF BOOTHBAY HARBOR VALUATION, ASSESSMENT, AND COLLECTIONS
FOR THE YEAR ENDED JUNE 30, 2017
VALUATION:
Real Estate $ 593,748,590.00 Personal Property 9,045,300.00
Total $ 602,793,890.00
ASSESSMENT:
Valuation x Rate ($602,793,890.00 x .0112) $ 6,751,291.57 Supplemental Taxes 39,170.32
$ 6,790,461.89
COLLECTIONS AND CREDITS:
Cash Collections (97.93% of Assessment) $ 6,649,569.64 Abatements 37,201.92 Prepaid Taxes 10,214.70 Taxes to Lien 89,481.48
Total Collections and Credits 6,786,467.742016-17 Taxes Receivable, June 30, 2017 $ 3,994.15
COMPUTATION OF ASSESSMENT
Tax Commitment $ 6,751,291.57 Excise Tax 387,500.00 State Revenue Sharing 84,424.00 Miscellaneous Revenue 27,604.00 Code Enforcement 31,000.00 Interest 25,000.00 Cable TV 29,361.00 Bayville Trash 2,640.00 Parking Fees 93,800.00 Parking Fines 10,000.00 DOT Urban/Rural PGM 19,000.00 BETE Reimbursement 1,390.48 Harbor Management 53,131.00 Licenses and Permits 21,400.00 Parks and Recreation 800.00 Homestead Reimbursement 50,161.86 Fuel Reimbursement 3,300.00 Municipal/Agent Fees 9,000.00 General Assistance 10,000.00 Liens and Notices 8,000.00 Surplus/Undesignated Fund Balance 150,000.00
$ 7,768,803.91 REQUIREMENTS:
Appropriations $ 6,750,369.00 County Tax 966,492.00
7,716,861.00OVERLAY $ 51,942.91
57
2017 ANNUAL REPORT
Schedule A-6
TOWN OF BOOTHBAY HARBOR RECONCILIATION OF TREASURER'S CASH BALANCE
FOR THE YEAR ENDED JUNE 30, 2017
Cash on Hand
$ 600.00
GENERAL FUND CHECKING ACCOUNT:
The First Balance Per Bank Statement $ 2,268,838.87 Deduct: Outstanding Checks 80,967.20
2,187,871.67 Cash Balance, June 30, 2017 $ 2,188,471.67
Schedule A-7
STATEMENT OF TAXES RECEIVABLE FOR THE YEAR ENDED JUNE 30, 2017
2016-2017
$ 3,994.15
2015-2016 2,727.20 2014-2015 2,451.41 2013-2014 1,413.66 2012-2013 912.45 2011-2012 224.70 2010-2011 140.22 2009-2010 158.12
$ 12,021.91
58
TOWN OF BOOTHBAY HARBOR
Schedule A-8
TOWN OF BOOTHBAY HARBOR TAXES RECEIVABLE
JUNE 30, 2017
Personal Property
2016-2017
Adams, Gabriel $ 85.12 AT&T Mobility LLC 364.00 BBH Embroidery, Inc. 341.60 Begley, Donna 2.24 Boothbay Harbor Shipyard LLC 1,042.72 BPUMO Enterprises LTD 216.16 Court Street Ventures, Inc. 127.68 Feldmann, Michael F. & Susan Hodder 348.32 Gimbles of Maine, Inc. 4.48 Gudroe, Sarah 78.40 Harbour Towne Inn, Inc. 7.51 Hawke Motors 259.84 Heads of the Harbor, Inc. 71.68 Hodgdon, Sarah 13.44 JE & Company LLC 161.28 Mainely Scooters LLC 4.48 McLellan, Stacy 96.32 Mels Place LLC 234.08 MR Caterer, Inc. 109.76 Pizer, Richard C. 304.64 Timberlake, Leah 43.68 Tri Rowe, Inc. 70.00 Wiley, Pamela, LMT 6.72
$ 3,994.15 2015-2016
Adams, Gabriel $ 84.00 Andrews, Heather, LMT 19.04 AT&T Mobility LLC 316.96 Boothbay Harbor Shipyard LLC 965.44 Bosio, Richard A. & Laura A. 434.56 Bournakel, Christina E. 30.24 Harbor Optical LLC 263.20 Heads of the Harbor, Inc. 78.40 Hodgdon, Sarah 13.44 Mr. Caterer, Inc. 99.68 Pizer, Richard C. 281.12 Timberlake, Leah 141.12
2,727.20 2014-2015
Battistini, Sharon $ 10.90 Boothbay Harbor Shipyard LLC 930.86 Bosio, Richard A. & Laura A. 408.75 Dugay, Thomas 34.88 Harbor Optical LLC 130.80 Heads of the Harbor, Inc. 81.75 Pizer, Richard C. 264.87 Timberlake, Leah 137.34 Village Market & Deli, Inc. 451.26
2,451.41
59
2017 ANNUAL REPORT
Schedule A-8 (Cont'd)
TOWN OF BOOTHBAY HARBOR TAXES RECEIVABLE
JUNE 30, 2017
Personal Property (Cont'd)
2013-2014
Battistini, Sharon $ 10.95 Boothbay Harbor Shipyard LLC 481.80 Bosio, Richard A. & Laura A. 416.10 Hagerthy, Cama 14.24 Heads of the Harbor, Inc. 89.79 Pizer, Richard C. 261.71 Timberlake, Leah 139.07
1,413.66 2012-2013
Battistini, Sharon $ 10.50 Bosio, Richard A. & Laura A. 392.70 Hagerthy, Cama 13.65 Heads of the Harbor, Inc. 94.50 Knowlton, Laurie 10.50 Pizer, Richard C. 250.95 Rubel, Patricia 7.35 Timberlake, Leah 132.30
912.45 2011-2012
Heads of the Harbor, Inc. $ 100.80 Timberlake, Leah 123.90
224.70 2010-2011
Timberlake, Leah 140.22
2009-2010
Timberlake, Leah 158.12
$ 12,021.91
60
TOWN OF BOOTHBAY HARBOR
Schedule A-9
TOWN OF BOOTHBAY HARBOR TAX LIENS
JUNE 30, 2017
2016
120 Commercial Street Realty LLC $ 13,186.88 120 Commercial Street Realty LLC 1,813.28 29 McKnown Street LLC 1,451.52 29 McKnown Street LLC 1,352.96 29 McKnown Street LLC 1,155.84 Abbott, Donald B. 304.08 Alexander Development LLC 271.04 Alexander Development LLC 271.04 Alexander Development LLC 271.04 Alexander Development LLC 271.04 Alexander Development LLC 273.28 Alexander Development LLC 271.04 Alexander Development LLC 268.80 Barter, Mary 645.12 Begley, James E. & Donna E. 610.96 Brewer, Marc A. 740.04 Carousel Realty LLC 89.05 Clark, Andrew D. & Katrina C. 1,072.96 Clark, Andrew D. & Katrina C. 366.24 Colette & Michael LLC 2,217.60 Colette & Michael LLC 683.20 Court Street Ventures, Inc. 1,901.20 Crocker, Allan R. 2,429.28 Curtis, Osborn Marcus, IV 2,308.88 Domench-Cifuentes, Cindy E., Trustee 1,778.56 Durfee, Joyce 795.10 Engert, Bruce C. & Mary-Ellen 3,984.40 Farrin, Stephanie, PR 735.29 Garrett, Susan M. & Andrew R. Maxfield Trust 1,491.84 Gleason, Martha W. & Dennis J. 3,335.76 Greenleaf, Albert L. & Cleo R. 1,802.64 Harbour Towne Inn, Inc. 2,962.96 Hutchings, Fred H. & Jeri K. 689.08 JLB Realty Trust 2,133.04 James F. Burns, III, Trustee of 2,858.24 James F. Burns, III, Trustee of 1,677.76 Levin, Joel A., Trustee 1,092.56 Lewis, Korey A. 74.87 Murray Hill Properties, Inc. 7,489.44 Norton, Joseph M. 53.76 Panaro, Glenn A. & Michelle L. 275.40 Paquette, Susan M. 1,311.52 Pinkham, Lynn A. 1,660.96 Pinkham, Lynn A. 48.16 Pitcher, Stephen L. & Martha 245.36 Pitcher, Stephen L. & Martha 574.58 Pitcher, Stephen L. & Martha 1,273.54 Russell, Kim & Joni 1,727.04 Russell, Kim & Joni 393.12
61
2017 ANNUAL REPORT
Schedule A-9 (Cont'd)
TOWN OF BOOTHBAY HARBOR TAX LIENS
JUNE 30, 2017
2016 (Cont'd)
Schicchi, Ludmila Louise $ 2,377.20 Shields, Suzanne L. 1,807.68 Tibbetts, Marilyn, Life Estate 735.00 Timberlake, Travis & Leah 1,820.00 Tupper, Claire 1,912.96 Vincent, Valerie Ann Snow; Anne F. Durand 3,587.36 Wilcox, Paula B. 480.64 Williams, Charles T., Heirs 1,895.04 Williams, Charles T., Heirs 117.60 Yentsch, Colin C. 56.65
$ 89,481.48 2015 Barter, Mary $ 645.12 Clark, Andrew D. & Katrina C. 536.48 Clark, Andrew D. & Katrina C. 183.12 Colette & Michael LLC 2,217.60 Colette & Michael LLC 683.20 Crocker, Allan R. 2,429.28 Curtis, Osborn Marcus, IV 2,365.44 Domenech-Cifuentes, Cindy E., Trustee 1,778.56 Garrett, Susan M. & Andrew R. Maxfield Trust 668.79 James F. Burns, III, Trustee of 2,858.24 James F. Burns, III, Trustee of 1,677.76 Murray Hill Properties, Inc. 4,434.21 Paquette, Susan M. 149.66 Russell, Kim & Joni 1,727.04 Russell, Kim & Joni 393.12 Shields, Suzanne L. 903.84 Williams, Charles T., Heirs 1,895.04
25,546.50 $ 115,027.98
62
TOWN OF BOOTHBAY HARBOR
Schedule A-10
TOWN OF BOOTHBAY HARBOR CAPITAL PROJECTS
JUNE 30, 2017
REVALUATION:
Balance, July 1, 2016 $ 125,185.47 Add: Interest 6,428.94
Balance, June 30, 2017 $ 131,614.41
MATCHING FUNDS FOR FUTURE GRANTS:
Balance, July 1, 2016 $ 330.93 Add: Interest 0.50
Balance, June 30, 2017 331.43
CAPITAL RESERVE:
Balance, July 1, 2016 $ 282,764.59 Add: Interest 15,143.22
Transfer - In 50,000.00 Less: Capital Expenditures (10,500.56)
Transfers (32,467.22) Balance, June 30, 2017 304,940.03
ESCROW RESERVE:
Balance, July 1, 2016 $ 117.03 Add: Interest 0.18
Balance, June 30, 2017 117.21
FOOTBRIDGE ENHANCEMENT:
Balance, July 1, 2016 $ 5,161.37 Add: Interest 13.16
Contributions 7,070.00 Less: Withdrawal (2,545.55)
Balance, June 30, 2017 9,698.98
FULLER ESCROW RESERVE:
Balance, July 1, 2016 $ 3,014.98 Add: Interest 4.50
Balance, June 30, 2017 3,019.48
COMMUNITY FIREWORKS FUND:
Balance, July 1, 2016 $ 7,444.04 Add: Contributions 22,723.92 Less: Withdrawals (19,936.96)
Balance, June 30, 2017 10,231.00
Balance, June 30, 2017 $ 459,952.54
63
2017 ANNUAL REPORT
Schedule A-11
TOWN OF BOOTHBAY HARBOR SCHEDULE OF TOWN'S PROPORTIONATE SHARE OF NET PENSION LIABILITY
MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM CONSOLIDATED PLAN LAST 10 FISCAL YEARS (STARTING IN 2015)*
2017**
2016**
2015**
Town's Proportion of the Net Pension Liability .065614
.101366
.084956%
Town's Proportionate Share of the Net Pension Liability $ 348,627.00
$ 271,049.00
$ 155,983.00
Town's Covered-Employee Payroll $ 271,810.15
$ 345,940.22
$ 418,521.28 Town's Proportion Share of the Net Pension
Liability as a Percentage of its Covered Payroll 128.26% 78.35% 37.27% Plan Fiduciary Net Position as a Percentage of the Total
Pension Liability (92.81%) (92.12%) (69.56%)
*Only three years of information available
** The amounts presented for each fiscal year were determined
as of the prior year.
Schedule A-12
SCHEDULE OF TOWN CONTRIBUTIONS MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM CONSOLIDATED PLAN
LAST 10 FISCAL YEARS (STARTING IN 2015)*
2017
2016
2015
Contractually Required Contribution $ 24,734.75
$ 30,788.68
$ 34,726.91 Contributions in Relation to the Contractually Required Contribution (24,734.75) (30,788.68) (34,726.91)
Contribution Deficency (Excess) $ - $ - $ -
Town's Covered-Employee Payroll
$ 271,810.15
$ 345,940.22
$ 418,521.28
Contributions as a Percentage of Covered-Employee Payroll 9.10%
8.90%
8.30%
* Only three years of information available
64
TOWN OF BOOTHBAY HARBOR
Tax Collector’s Report
Outstanding as of April 1, 2018120 COMMERCIAL STREET REALTY LLC 922.83ABBOTT DONALD B 619.02AZARIAN MARGARET EMERY 608.76BARKER GARY T 4,149.60BEANE JUNE L 626.43BEGLEY JAMES E & DONNA E 1,635.90BERRY THOMAS A 995.69BOUFFARD RONALD P 128.22BREWER DOROTHY 2,004.12BREWER MARC A 1,468.32BREWER MICHAEL M & CLAYTER MARTHA 1,239.18BREWER WAYNE A & LUCY A 351.14BROWN LOUISE D & MCDANIEL CATHY E 851.86BURNHAM LISA A 931.18BURNHAM LISA A 1,720.66C & D HOUSING SOLUTIONS LLC 594.87CAROUSEL REALTY LLC 5,249.70CLARK ANDREW D & KATRINA C 1,092.12CLARK ANDREW D & KATRINA C 372.78COURT STREET VENTURES INC 3,870.30CROCKER ALLAN R 2,472.66CURTIS JEFFREY D 4,578.18CURTIS JEFFREY D 3,970.74CURTIS OSBORN MARCUS IV 2,311.92DECOSTA MARY C 372.78DEPAOLA SUSAN 1,253.43DILTS FRANCES 1,072.02DOMENECH-CIFUENTES CINDY E 1,810.32
GLEASON MARTHA W & DENNIS J 3,392.07 GUADIZ PATRICK H & JENNIFER A 1,320.12 GUDROE SARAH K 182.40 GUZZO DAWN K & GARY 1,992.72 HARBOUR TOWNE INN INC 2,865.19 HUNT FRANCIS STUART 1,220.94 HYDE JENNIFER 16.66 JONES ALLAN R 30.91 JONES JOANNE P 123.12 LAIRD STACY A 1,826.28 LEWIS DUANE A 100.38 LORRAIN LEE 645.24 LYNN WALTER L 577.98 LYNN WALTER L 117.99 LYONS LINDY M DEVISEES OF 807.12
DUNCULUS INC 2,257.20DUNCULUS LLC 695.40DURFEE, JOYCE 789.68EATZ JACQUELINE T 840.18EGG PROPERTIES LLC 7,847.76EGG PROPERTIES LLC 2,993.64ENGERT BRUCE C & MARY-ELLEN 3,480.49FARRIN STEPHANIE PR 775.20FREEMAN PAUL G 828.78FULLER LEONARD 243.96
MANSON ELIZABETH J 340.86 MARCOTTE JAMES N & DOW KIMBERLEE 543.21 MARKEE KENNETH A & JULIE P 190.38 MARTIN ANNE K 640.50 MCCUSKER MARY T 1,279.08 MCLELLAN STACY A 371.64 MITCHELL NATHAN M 727.82 MORAN MICHAEL T & BARBARA 1,524.75 MUCCI NANCY BRIGGS 3,329.94 MURRAY HILL PROPERTIES INC. 7,623.18 NORRED MICHAEL L 318.06 NORTH CHARLES E III & ANNE K 428.78 NORTON, JOSEPH M. 214.89 PAGE, NEAL D 1,163.37 PANARO GLENN A & MICHELLE L 558.60 PAQUETTE SUSAN M 1,334.94 PETERSON DAVID C; PETERSON ROBERT 10.53 PHELPS EDWARD J & MARY E 2,508.00 PHILBRICK, T ENTERPRISES, LLC 966.72
FULLER LEONARD H & CYNTHIA J 476.52FULLER LEONARD H & CYNTHIA J 68.84FULLER, LEONARD H 95.76GAGNE DAVID A & CHRISTINE M 458.28GARRETT SUSAN M & MAXFIELD ANDREW 1,518.48GLASS FRANCOISE 1,258.56GLASS FRANCOISE 88.92
PHILBRICK, T. ENTERPRISES, LLC 4,074.93 PHILBRICK, T. ENTERPRISES, LLC 273.60 PIERCY EBBEN L 808.83 PILGRIM CARLO M & CATHERINE M 550.96 PITCHER STEPHEN L & MARTHA 731.88 PITCHER STEPHEN L & MARTHA 652.08 PITCHER STEPHEN L & MARTHA J 1,574.34 PLUMMER KEITH 526.11 PLUNKETT PATRICK F 553.17 RACY BARBARA T & ALI JIHAD 1,337.79 RED HAWK REACH ASSOCIATION 45.03
65
2017 ANNUAL REPORT
REED EDGAR II & HOLLY STOVER 425.22REED EDGAR III 1,162.80REED OMER W & CONSTANCE W 1149.90REED UPHAM KIM 30.97RICHARDSON LORETTA M & RONALD E 2,986.23RIZZO PAUL F 744.84ROBERTS DOUGLAS S & ELISE C 2,276.01ROGERS SCOTT Y 1,076.47ROSS JENNIFER D & MAX E 2,995.40RUBIO KRISTINA G 1,010.04RUSSELL KIM & JONI 1,757.88RUSSELL KIM & JONI 400.14SAMPLE FRANK L ESTATE OF 349.98SCATTERGOOD KATHERINE M 953.61SELVIN/RASANEN REAL ESTATE TRUST 1,065.17SHIELDS SUZANNE L 1,839.96SMITH NORMAN 1,827.99
Tax liens 2016 as of April 1, 2018ABBOTT DONALD B 60.23BEGLEY JAMES E & DONNA E 717.22BREWER MARC A 855.95CAROUSEL REALTY LLC 156.27CLARK ANDREW D & KATRINA C 1,232.39CLARK ANDREW D & KATRINA C 460.55COLETTE & MICHAEL LLC 2,482.52COLETTE & MICHAEL LLC 806.71CROCKER ALLAN R 2,411.36CURTIS OSBORN MARCUS IV 2,567.99FARRIN STEPHANIE PR 863.22GARRETT SUSAN & MAXFIELD ANDREW 1,689.88MURRAY HILL PROPERTIES , INC. 2,445.47PANARO GLENN A & MICHELLE L 356.59PAQUETTE SUSAN M 1,492.94PITCHER STEPHEN L & MARTHA 311.70PITCHER STEPHEN L & MARTHA 82.27PITCHER STEPHEN L & MARTHA J 884.87RUSSELL KIM & JONI 942.97RUSSELL KIM & JONI 489.91SHIELDS SUZANNE L 2,034.82TUPPER CLAIRE 1,590.56WILLIAMS CHARLES T HEIRS 188.99
SMITH ZACHARY SCOTT 2,929.23SNOWMAN EVELYN L 1,066.47SPENCER MARK H & BARBARA E 876.66SPRAGUE MERTON & ALICE 347.13SQUILLANTE EMMA J 733.59SWOPE KATHERINE A 1,475.16THOMPSON JOHN E 1,298.46TIBBETTS MARILYN LIFE ESTATE 729.03TIMBERLAKE TRAVIS & LEAH 1,658.70TOWNSEND TERESA 585.01TROTTIER MARIE A 3,478.14TUPPER CLAIRE 1,947.12VINCENT VALERIE ANN SNOW 1,356.03VINCENT VALERIE A SNOW; DURAND ANNE 3,651.42VOSBURGH SANDRA LEE TEMPLE 1,469.46WALSH WILLIAM N JR & ELAINE P 1,217.52WELCH EMMALIN C 4,890.03WELTY JAMES T & JANICE L 441.18WHITE ROBERT L & PHYLLIS A 1,417.59WILLIAMS CHARLES T HEIRS 1651.90WILLIAMS CHARLES T HEIRS 119.70WOOLEY JUDITH F & BRIAN ET ALS 26.98WOOSTER LORI 78.66YENTSCH COLIN C & CARLTON R 60.42YENTSCH COLIN C & SARA W 1,406.76
66
TOWN OF BOOTHBAY HARBOR
2016 Unpaid Personal Property TaxesADAMS, GABRIEL 85.12AT&T MOBILITY LLC 364.00BBH EMBROIDERY INC 341.60BEGLEY DONNA 2.24BPUMO ENTERPRISES LTD 15.73FELDMANN MICHAEL & HODDER SUSAN 348.32GIMBELS OF MAINE INC 4.48GUDROE SARAH 78.40HARBOUR TOWNE INN INC 7.51JE & COMPANY LLC 161.28MAINELY SCOOTERS LLC 4.48MCLELLAN STACY 96.32MELS PLACE LLC 234.08MR CATERER INC 109.76PIZER RICHARD C 304.64TIMBERLAKE LEAH 43.68TRI ROWE INC 70.00
Outstanding Personal Property Taxes as of April 1, 2018ABBVIE US LLC 4.56ANDREWS JOHN F JR DMD 566.58ARSENAULT ANYA 44.46AT&T MOBILITY LLC 272.46BBH EMBROIDERY INC 323.76BOORD MARIA C 12.54BOOTHBAY LOBSTER WHARF INC 202.35BPUMO ENTERPRISES LTD 198.36CAROUSEL MUSIC THEATRE LLC 292.98COURT STREET VENTURES INC 114.57CURTIS PAMELA 41.04GIMBELS OF MAINE INC 47.88GIMBELS OF MAINE INC 19.38GIMBELS OF MAINE INC 47.88GLEASON FINE ART INC 17.10GUDROE SARAH 144.78HARBORSIDE CENTER FOR WELLBEING 31.92HARBOUR TOWNE INN INC 173.28HARTNETT CAROL 7.98JE & COMPANY LLC 149.34JMJ INVESTMENT GROUP LLC 153.89JSE LLC 298.68MAGUIRE ADAM 5.67MAINELY SCOOTERS LLC 4.56MAY ROMEE 6.84MCLELLAN STACY 86.64OLIPHANT NANCY J MD 101.46SEAWICKS CANDLE CO LLC 33.06SHERMANS BOOKS & STATIONARY INC 18.34SHERMANS BOOKS & STATIONARY INC 132.95SPRUCE POINT CAPITAL LLC 2,345.55TIMBERLAKE LEAH 36.48
2015 Outstanding Personal Property TaxesADAMS, GABRIEL 84.00AT&T MOBILITY LLC 316.96BOSIO RICHARD A & LAURA A 434.56BOURNAKEL CHRISTINA E 30.24HARBOR OPTICAL LLC 263.20MR CATERER INC 5.79PIZER RICHARD C 281.12TIMBERLAKE LEAH 141.12
2014 Outstanding Personal Property TaxesBATTISTINI SHARON 10.90BOSIO RICHARD A & LAURA A 408.75DUGAY THOMAS 34.88HARBOR OPTICAL LLC 130.80HEADS OF THE HARBOR INC 81.75PIZER RICHARD C 264.87TIMBERLAKE LEAH 137.34VILLAGE MARKET & DELI INC 451.26
2013 Unpaid Personal Property TaxesBATTISTINI SHARON 10.95BOSIO RICHARD A & LAURA A 416.10HAGERTHY CAMA 14.24HEADS OF THE HARBOR INC 89.79PIZER RICHARD C 261.71TIMBERLAKE LEAH 139.07
2012 Unpaid Personal Property TaxesTIMBERLAKE LEAH 132.30
2011 Unpaid Personal Property TaxesTIMBERLAKE LEAH 123.90
67
2017 ANNUAL REPORT
Rob Duplisea, Assessor
Assessor’s Report
VALUATION Real EstateLand $355,766,600.00 Buildings 237,981,990.00
$593,748,590.00 Personal Property 9,045,300.00
$602,793,890.00
Homestead Exemption Value 5,473,650.00
TOTAL VALUE $608,267,540.00 ASSESSMENT
Valuation X Rate = 6,751,291.57 Homestead Exemption Reimbursement = $30,761.86
COMPUTATION OF COMMITMENT
Town Appropriation $4,102,488.00 County Tax 966,492.00C.S.D. 2,647,881.00Overlay 51,942.91
$7,768,803.91 LESS:
Revenues $943,148.00 Revenue Sharing 42,212.00Homestead Exemption 30,761.86BETE Reimbursement 1,390.48
$1,017,512.34
2016 TAX COMMITMENT $6,751,291.57
68
TOWN OF BOOTHBAY HARBOR
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69
2017 ANNUAL REPORT
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133
2017 ANNUAL REPORT
Annual Town Meeting Minutes May 5 & 6, 2017
Meeting was called to order by Michelle Farnham, Town Clerk, at 8:00 a.m. on May 5th 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 three-year term:- 2 Selectmen and Overseers of the Poor
Denise Griffin 107Tricia Warren 111
- 1 Trustee of the Boothbay-Boothbay Harbor CSD 2 Year TermRonnie Campbell 131
- 1 Trustee of the Boothbay-Boothbay Harbor CSD 3 Year TermRichard Hallinan 137
- 1 School Committee Member of the Boothbay-Boothbay Harbor CSDLarry Colcord 131
- 1 Trustee of the Boothbay Harbor Sewer DistrictHenry Tedeschi Jr. 125
- 1 Trustee of the Boothbay Region Water DistrictDavid Tibbetts 133
- 1 Trustee of the Boothbay-Boothbay Harbor Cemetery DistrictRalph Welch 131
Article 4 Voted by secret ballot to authorize the Board of Selectmen to commit matching funds of up to $250,000 in the event that a Small Harbor Improvement Program grant is awarded to the town for the purpose of future renovations to the Boothbay Harbor footbridge.
YES 123 NO 19
Polls were closed at 6:00 p.m. by Moderator, Nicholas Upham
On May 6, 2017 Town Clerk, Michelle Farnham swore Deputy Moderator, Ervin Snyder in to run the Annual Town Meeting at 8:45 a.m.
The meeting was opened at 9:00 a.m. by Deputy Moderator, Ervin Snyder.
The Reverend, Sarah Foulger gave the Invocation.
Article 5 Voted to accept the alewife fishing rights pursuant to DMR rules on West Harbor Pond for the year 2018 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 establish the date taxes are due upon receipt of tax bills. The first installment is due September 7, 2017. Interest for the overdue amount begins September 8, 2017 at a rate of 7%. The second installment is due March 8, 2018. Interest for the overdue amount begins March 9, 2018 at a rate of 7%.
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.
134
TOWN OF BOOTHBAY HARBOR
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 authorize the municipal officers to carryover previously approved funding into the next budget cycle and put it in a reserve account to facilitate the town’s commitment to economic development? (The amount previously approved and raised was $25,000.)
Article 18 Voted to use $26,704 currently in the Harbor Master boat replacement account to pay off the 2017/2018 final fire truck loan payment? (This would pay off the debt without raising funds and leaves approximately $19,296 in that account.)
Article 19 Voted to repurpose the Revaluation account that contains approximately $124,000 into the Ladder Truck replacement account? (This would bring fire truck account to approximately half of the $650,000 goal.)
Article 20 Voted to use and appropriate ESTIMATED REVENUES of $1,022,315 to reduce the property tax commitment.
Article 21 Voted to raise and appropriate $180,800 for the CAPITAL account.
Article 22 Voted to raise and appropriate $2,711,330 for the remaining Town of Boothbay Harbor Municipal accounts.
$77,400 for the DEBT SERVICE account$152,969 for the ADMINISTRATION account$44,435 for the ASSESSING account$81,672 for the CONTRACT SERVICES account$2,800 for the SUPPLEMENTAL account
$105,367 for the FINANCE account$94,000 for the INSURANCE account$12,925 for the MEETINGS & ELECTIONS account$79,479 for the MUNICIPAL BUILDINGS & VEHICLES account
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2017 ANNUAL REPORT
$78,071 for the TOWN CLERK account$260,000 for the PAVING & CONSTRUCTION account$455,252 for the PUBLIC WORKS account
$24,539 for the PUBLIC RESTROOMS account$93,550 for the WINTER OPERATIONS account
$6,738 for the ANIMAL CONTROL account$8,697 for the EMERGENCY MANAGEMENT account
$79,844 for the CODE ENFORCEMENT account$77,350 for the FIRE DEPARTMENT account$29,171 for the HARBOR MANAGEMENT account
$6,414 for the PUMP OUT account$733,271 for the POLICE account
$37,116 for the PARKING account$15,000 for the WELFARE account
Article 23 Voted to raise and appropriate $1,016,143 for STREET LIGHTS, HYDRANTS, BOOTHBAY REGION REFUSE DISPOSAL DISTRICT and BAYVILLE/ISLE OF SPRINGS accounts.
$48,600 for the STREET LIGHT account$450,769 for the HYDRANT account$426,774 for the BOOTHBAY REGION REFUSE DISPOSAL DISTRICT account
$90,000 for the BAYVILLE/ISLE OF SPRINGS account
Article 24 Voted to raise and appropriate $333,581 for the SUPPORT ORGANIZATIONS accounts.
$15,000 for the BB/BBH CEMETERY DISTRICT account$4,000 for the BOOTHBAY REGION COMMUNITY RESOURCE COUNCIL$2,500 for the BOOTHBAY REGION HEALTH & WELLNESS FOUNDATION
(Community Center)$28,029 for the COMMUNITY CABLE CHANNEL account$10,000 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$1,000 for the SENIOR CITIZENS account$1,000 for the SUMMER BAND CONCERTS account
$191,497 for the AMBULANCE SERVICE account$23,400 for the DISTRICT NURSE account
$1,000 for the SHELLFISH COMMITTEE account
The meeting was adjourned at 10:15 a.m.
A True Copy Attest: ______________________________Michelle Farnham/Town Clerk
136
TOWN OF BOOTHBAY HARBOR
Special Town Meeting Minutes November 7, 2017
Meeting was called to order by Michelle Farnham, Town Clerk, at 8:00 a.m. on November 7th 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.
The following articles were voted on by secret ballot:
Article 2 Voted to enact an ordinance entitled “Ordinance Prohibiting Retail Marijuana Stores.”
Yes 392 No 354
Article 3 Voted to enact an ordinance entitled “Ordinance Prohibiting Retail Marijuana Social Clubs.”
Yes 483 No 264
Article 4 Voted to enact an ordinance entitled “Ordinance Prohibiting Retail Marijuana Cultivation Facilities.”
Yes 401 No 348
Article 5 Voted to enact an ordinance entitled “Ordinance Prohibiting Retail Marijuana Products Manufacturing Facilities.”
Yes 411 No 342
Article 6 Voted to enact an ordinance entitled “Ordinance Prohibiting Retail Marijuana Testing Facilities.”
Yes 401 No 345
The meeting was adjourned at 8:00 p.m.
A True Copy Attest: ______________________________Michelle Farnham/Town Clerk
137
2017 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 4th day of May, 2018, then and there to act upon Articles 1 through 3. The polls for voting on Articles 1 through 3 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 5th day of May, 2018, 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 official for a two-year term:-1 Trustee of the Boothbay Harbor Sewer District
To choose by secret ballot, the following public officials for a three-year term:- 1 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 2019 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. The first installment is due September 6, 2018. Interest for the overdue amount begins September 7, 2018 at a rate of 8%. The second installment is due March 7, 2019. Interest for the overdue amount begins March 8, 2019 at a rate of 8%.
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: 8 %
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 2018 Town Warrant
138
TOWN OF BOOTHBAY HARBOR
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 transfer $50,000 from the Undesignated Fund Balance into the Capital Improvement Reserve Account to enable improvements to projects identified on the Capital Improvement Plan. (Those projects include refurbishing footbridge, funding wayfinding signage, replacing a building at the Fish Pier and design and install signage describing town history)
(Selectmen recommend passage of this article)
Article 16 To see if the town will vote to use and appropriate ESTIMATED REVENUES of $1,100,146 to reduce the property tax commitment.
(Selectmen and Budget Committee recommend $1,100,146)
Article 17 To see if the town will vote to raise and appropriate $2,901,852 for the remaining Town of Boothbay Harbor Municipal accounts.
(Selectmen and Budget Committee recommend $2,901,852)
$73,624 for the CAPITAL account$77,400 for the DEBT SERVICE account
$163,184 for the ADMINISTRATION account$38,025 for the ASSESSING account
$120,000 for the CONTRACT SERVICES account$2,800 for the SUPPLEMENTAL account
$109,256 for the FINANCE account$97,000 for the INSURANCE account$13,528 for the MEETINGS & ELECTIONS account$78,486 for the MUNICIPAL BUILDINGS & VEHICLES account
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2017 ANNUAL REPORT
$38,817 for the SELECTMEN account$81,485 for the TOWN CLERK account
$120,574 for the TOWN MANAGER account$260,000 for the PAVING & CONSTRUCTION account$468,901 for the PUBLIC WORKS account$24,632 for the PUBLIC RESTROOMS account
$106,428 for the WINTER OPERATIONS account$7,208 for the ANIMAL CONTROL account$8,297 for the EMERGENCY MANAGEMENT account
$81,517 for the CODE ENFORCEMENT account$77,655 for the FIRE DEPARTMENT account$32,472 for the HARBOR MANAGEMENT account$7,291 for the PUMP OUT account
$766,156 for the POLICE account$37,116 for the PARKING account$10,000 for the WELFARE account
Article 18 To see if the town will vote to raise and appropriate $1,037,678 for STREET LIGHTS, HYDRANTS, BOOTHBAY REGION REFUSE DISPOSAL DISTRICT and BAYVILLE/ISLE OF SPRINGS accounts.
(Selectmen and Budget Committee recommend $1,037,678)
$50,225 for the STREET LIGHT account$447,611 for the HYDRANT account$449,842 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 $376,672 for the SUPPORT ORGANIZATIONS accounts.
(Selectmen and Budget Committee recommend $376,672)
$15,000 for the BB/BBH CEMETERY DISTRICT account$4,400 for the BOOTHBAY REGION COMMUNITY RESOURCE COUNCIL$3,500 for the BOOTHBAY REGION HEALTH & WELLNESS FOUNDATION
(Community Center)$31,307 for the COMMUNITY CABLE CHANNEL account$15,000 for the FIREWORKS account$3,000 for the HARBOR LIGHTS FESTIVAL account$2,000 for the HISTORICAL SOCIETY account
$500 for the MEMORIAL DAY/AMERICAN LEGION account$52,000 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
$222,474 for the AMBULANCE SERVICE account$24,336 for the DISTRICT NURSE account
140
TOWN OF BOOTHBAY HARBOR
2018 Code Changes
Article 20 To see if the town will vote to amend the current Peace and Good Order Ordinance, Chapter 128-4, C, by adding “Private professional fireworks displays must be locally advertised two weeks prior to the event. Advertising costs are the responsibility of the event sponsor.”
(The intent is to update the amendment to give the community ample notice of impending private fireworks displays)
Article 21 To see if the town will vote to amend the current Land Use Ordinance as follows:Section 170-28, Schedule of Dimensional Requirements, Note B is amended to read: “The minimum residential setback on Route 27, south of the Routes 27/96 intersection is 30 feet; the minimum residential setback on Route 27, north of the Routes 27/96 intersection is 300 feet. The minimum commercial setback on Route 27, south of the Routes 27/96 intersection is 40 feet. The minimum commercial setback on Route 27, north of the Routes 27/96 intersection is 60 feet.”
Article 22 To see if the town will vote to amend the current Land Use Ordinance as follows:Section 170-28, Schedule of Dimensional Requirements, Minimum Land Area per Dwelling Unit in the Downtown Business District (with Town water and sewer) is amended to read: Residential : 10,000; All other: 2,000.
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 26th day of March 2018.