towns of mapleton,castle hill and...

Towns of Mapleton,Castle Hill and Chapman

Annual Combined Report of the Municipal Officers for the Year Ending December 31, 2019

OF THE MUNICIPAL OFFICERS OF THE TOWNS OF

Mapleton, Castle Hill & Chapman Maine

FOR THE FISCAL YEAR ENDING DECEMBER 31, 2019

Mapleton • Polls open 3:00 PM• Town Meeting 7:00 PM• Mapleton Lions Hall• March 16, 2020

Castle Hill • Polls open 3:00 PM• Town Meeting 7:00 PM• Castle Hill Grange Hall• March 17, 2020

Chapman • Polls do not open early• Town Meeting 7:00 PM• Chapman Ridge

Runners SnowmobileClub

• March 23, 2020

TABLE OF CONTENTSIntroduction ............................................................................................... 1 Dedication ................................................................................................. 2 In Memory Of ........................................................................................... 3 Year in Review .......................................................................................... 4 Municipal Officers ................................................................................. 5-6 Administrative Officials ............................................................................ 7 Government Representatives .................................................................... 8 Municipal Calendar ................................................................................... 9 Holiday Schedule .................................................................................... 10 Town Manager Report ............................................................................ 11 Town Treasurer Report ........................................................................... 12

What Did Your 2018 Taxes Pay For? ........................................... 13-15 Budget ............................................................................................ 16-24 Delinquent Tax Lists ..................................................................... 25-30 Auditor’s Reports ...........................................................................31-50

Town Clerk Report ............................................................................. 51-52

Highway Department Report ..................................................................54 Highway Driving: 4 Tips to Keep Yourself Safe ...................................55 Fire Department Report ..................................................................... 56-57 Recreation Department Report ...........................................................58-59 Assessing & Code Enforcement Report .................................................60 Mapleton Sewer District .....................................................................61-62 Mapleton Lions Club ..........................................................................63-64 Queens ..................................................................................................... 65 Girl Scout Troop #1133 ..................................................................... 66-67 Mapleton-Castle Hill-Chapman Senior Citizens ............................... 68-69 Chapman Ridge Runners ........................................................................ 70 Castle Hill Cemetery Association .......................................................... 71 Haystack Historical Society ............................................................... 72-73 Phone Directory – Staff Emails ............................................... Back Cover

Clerk Issued and Filed...........................................................................53

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To: The Residents of Mapleton, Castle Hill & Chapman

From: Interim Town Manager James Risner

Subject: Welcome to the 2019 Annual Report

In accordance with State of Maine statute 30-A MRSA §2801, the municipal officers of each municipality shall publish a complete report from the previous year including a record of all financial transactions, a statement of assets and liabilities, a complete post audit report and a list of delinquent taxpayers and the amount due from each. Copies of the report must be deposited in the municipal office at least three days before the annual meeting and remain open for inspection of voters during usual business hours.

The Towns of Mapleton, Castle Hill & Chapman publish a joint annual report utilizing the talents of town staff. We provide all the information required by state law and include other valuable information from the communities’ various organizations and clubs. The report is printed using local businesses and is available in the Town Office before the town meetings. We retain copies of every annual report at the town office and they are available for public review any time we are open. Our annual report is truly a community effort and we are all very proud of the final

product every year.

The Maine Municipal Association (MMA) has an annual report competition and reports from around the state are judged by a panel at MMA. Our annual reports have done very well in recent years, earning Superior (second place) awards in 2013, 2014 and 2016, and the Excellence (third place) award in 2015. The annual report wall of fame in the town office conference room is pictured here. With your participation, we hope to continue producing great annual reports that are easy to read, very informative and fun to produce.

We hope you enjoy the 2019 report.

James Risner

Towns of Mapleton, Castle Hill and Chapman P.O. Box 500, 103 Pulcifur Road

Mapleton, Maine 04757 Telephone/Fax (207) 764-3754

Interim Town Manager James Risner

www.mapleton.me

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2019 Town Report Dedication

The Mapleton Daze Committee for commendable community service.

The Mapleton Daze Committee was founded in 1989 and has volunteers from Mapleton, Castle Hill, Chapman and surrounding Towns, and has enhanced the communities by providing no cost family summer activities such as Bike Rodeo, where all children who participate are given a free helmet, Bingo and Cribbage Tournament with prizes, a parade, petting zoo, talent show, horse rides, inflatable rides, and face painting during the annual Mapleton Daze Festival.

The Mapleton Daze Committee gives away approximately 12 bicycles to children who come and enter our giveaway and hosts multiple fundraising events during the year including family movie events, a Fall and Spring Craft show, stew night, Silent Auction, and Christmas movie/craft/cookie decorating day complete with Santa.

The Mapleton Daze Committee is hereby recognized for their great achievements and honors that they have brought upon these communities with the 2020 Mapleton, Castle Hill and Chapman Spirit of America Foundation Tribute.

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The Joint Select Board of Castle Hill, Chapman and Mapleton is pleased to honor and remember an outstanding couple from our towns, Maxine and Vaughn Smith.

Maxine was born in Castle Hill on June 26, 1922, the daughter of Claude and Velma (Libby) Lovley. Vaughn was also born in Castle Hill on September 1, 1923 in a farm house built by his ancestors in the mid 1800s. Maxine and Vaughn were married on June 19, 1943 and they celebrated 75 years of marriage in June 2018 with a renewal of vows and a family celebration.

Vaughn was an aviator at an early age and earned his pilot’s license before his marriage to Maxine. He served in the Army Air Corps during WWll as an Aviation Cadet, returning to Castle Hill in 1945 to farm again with his father. His farming career covered a period of fifty years, and he also worked part time as a flight instructor and doing charter flights as a commercial pilot. Vaughn served many years as a selectman and tax assessor in Castle Hill and spent 17 years on the school board, both for the local school union and MSAD#1, after it was formed. Over the years he was a member of numerous farm organizations.

Maxine was a walker before it became fashionable. She walked miles of roads and field roads every day. She enjoyed genealogy and writing, whether stories or simply letters to friends. Maxine loved being a farm wife and raising their three children on the Waddell Road. She was a 4-H leader and very active at Mapleton Methodist Church and the Mapleton Historical Society.She pursued a bachelor’s degree in elementary education and then obtained her master’sdegree in remedial education. Maxine taught in MSAD#1 schools until she retired in 1982.

Maxine and Vaughn were busy, and always with a dedication and purpose to be involved in the community and to the betterment of the three communities that they called home. They were wonderful role models, greatly missed by their family and the local residents. It is our honor to remember Maxine and Vaughn in the 2019 Annual Town Report.

In Memory of Maxine and Vaughn Smith

Maxine Smith 1922-2019 Vaughn Smith 1923-2019

2019 in Review

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This year, we had several issues that were presented to the Towns. The Board and Town Manager have worked diligently to resolve each of them.

In Mapleton, the old street lights were replaced with more efficient LED lights. This was the result of the Town working with a consortium of county towns to upgrade to the more efficient LED light. We estimate an almost 87% reduction in energy usage and a 3-year payback overall on the cost to purchase and install the new street lighting. Because of the cost savings, the Select Board was able to establish a LED street light maintenance reserve account while still seeing a substantial savings in overall cost.

The Recreation department was in full swing in June and offered many programs for residents to enjoy. Local businesses worked together and continued to assist with the enhancements provided at the ball field. The games continue to be well attended by the communities.

The pool was opened and Rivers Bend and Recreation pool staff worked diligently to clean the pool surface and prepare the pool for swimmers. We were able to open on time and residents enjoyed the summer swimming season.

Mapleton Daze was once again a success under the leadership of Deana Easler and Lynnelle Lavway. The weather cooperated and all events in town were well attended.

The Sherriff’s Office assisted the towns by providing labor for several projects during the summer into early fall. They picked up trash from the sides of roads in all three towns and from the South Side Cemetery in Mapleton. Thank you to the Sheriff’s Office, their deputies, and to the inmates for the assistance. Assuming that we will be able to take advantage of this program in the future, if there are any potential projects that residents or non-profit organizations think this program would benefit from, please let us know so we can add them to our list.

Taxes were committed by all three towns and the three towns saw increases in their mil rates due in most part to school and county assessment increases.

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TOWN SELECTMEN (Terms expire as indicated)

MAPLETON CASTLE HILL CHAPMAN Josh Cheney Matt Gregg David Dunlavey Barry Buck Grant Clark

2022 2022 2020 2021 2021

Maylen Kenney Gerald McGlinn Beth Pickens Herman Condon Shari Cheney

2022 2022 2020 2021 2021

Isaac Braley Charles Beaulieu II Patricia Sutherland Terrence Hanlon Milford Maynard

2022 2020 2020 2021 2021

Castle Hill Board 2019 Back: Herman Condon, Gerald McGlinn,

Maylen Kenney Front: Shari Cheney, Beth Pickens

Chapman Board 2019 Back: Isaac Braley, Terrence Hanlon, Milford Maynard Front: Patricia Sutherland & Charles Beaulieu II

Mapleton Board 2019 Back: Joshua Cheney, Grant Clark, Matthew Gregg

Front: David Dunlavey, Barry Buck

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ASSESSORS (Terms expire as indicated) MAPLETON CASTLE HILL CHAPMAN

Joshua Cheney David Maxcy Keith Doyen

2022 2020 2021

Gerald McGlinn Maylen Kenney Shari Cheney

2020 2021 2022

Isaac Braley Patricia Sutherland Milford Maynard

2022 2020 2021

PLANNING BOARD (Terms expire as indicated) MAPLETON CASTLE HILL CHAPMAN

Anthony Albert Adam Rider Dan Edgecomb Wesley Lavigne Bruce Buck Shawn Doyen

2022 2022 2020 2020 2021 2022

Willard Doyen III Joel Pickens

2020 2021

Leah Buck Andrew Sutherland Bryan Caron (Alt.) Alden Swanson

2020 2020 2021 2021

ZONING BOARD OF APPEALS (Terms expire as indicated) MAPLETON CASTLE HILL CHAPMAN

Robert Bagley Maxine Maynard (alt) Glenn Nadeau Penny Leblanc

2022 2022 2022 2021

Clayton Black Preston Kenney

2022 2022

John Carrier III Peter Goheen (Alt.) David Gardiner Larry James

2022 2022 2020 2021

SCHOOL BOARD (Terms expire as indicated) MAPLETON CASTLE HILL CHAPMAN

Dan Edgecomb Joanna Newlands Terry Sandusky

2022 2020 2021

Joanna Newlands 2020 Dan Edgecomb 2022

ELECTION OFFICIALS MAPLETON CASTLE HILL CHAPMAN

REGISTRAR OF VOTERS Susan Skidgell

ELECTION WARDEN Penny Kennedy

BALLOT CLERKS Nadiene Brewer (R) Bonnie Steeves (D)


ELECTION WARDEN Deanna McHatten

BALLOT CLERKS Natalie Maynard (R) Sheena McHatten (D)


ELECTION WARDEN Pam McEachern

BALLOT CLERKS Anita Beaulieu (D) Debra LaPlante (R)

NORTHERN MAINE DEVELOPMENT COMMISSION MEMBERS MAPLETON CHAPMAN

David Dionne David Cambridge Patricia Sutherland

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Administrative Officials Mapleton, Castle Hill & Chapman

Town Manager, Tax Collector, Deputy Treasurer, General Assistance Administrator, Public Access Officer Interim Town Manager

David Dionne James Risner

Front Row: Susan Bragdon, Lisa Foster, Susan Skidgell, Maggie Pierce. Back Row: Joseph Conant, Joseph Willette, Donald Scott Ashby, James Risner, Thomas McGowan, Collen Putnam, Christopher Woodworth

Front: Sue Bragdon & Maggie Pierce Back: Joe Conant, Jim Risner, Lisa Foster, Sue Skidgell

Road Commissioner

Christopher Woodworth

Town Clerk, Asst Deputy Treasurer

Ellen “Sue” Bragdon-Lilly Interim Treasurer

Lisa Foster

Fire Chief & Emergency Management Director

Richard Wark Adam Rider, Assistant

Superintendent of Schools

Brian Carpenter

Deputy Clerk, Assistant General Assistance Administrator

Susan Skidgell

Deputy Clerk, Animal Control Officer

Joe Conant

Acting Assessors’ Agent, Code Enforcement Officer, Plumbing Inspector, Health Officer, 911

Addressing Officer

Maggie Pierce

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Governmental Representatives U.S. Senator Susan Collins 25 Sweden Street, Suite A Caribou, ME 04736 (207) 493-7873

U.S. Senator Angus King 169 Academy Street, Suite A Presque Isle, ME 04769 (207) 764-5124

U.S. Congressman Jared Golden 7 Hatch Drive Suite 230 Caribou ME 04736 (207) 492-1600 https://golden.house.gov/

Maine Senator Troy Jackson District 1 (Mapleton & Castle Hill) 167 Allagash Road Allagash, ME 04774 (207) 287-1515 Senate Office (207) 436-0763 [email protected]

Maine Senator Michael E. Carpenter District 2 (Chapman) PO Box 1406 Houlton, ME 04730 (207) 287-1515 Senate Office (207) 532-2491 mike.carpenter@legislature. maine.gov

State Representative Dustin White District 146 (Mapleton, Castle Hill & Chapman) PO Box 1654 Presque Isle, ME 04769 (800) 423-2900 (207) 227-8756 [email protected]

https://golden.house.gov/

mailto:[email protected]

mailto:mike.carpenter


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2020 Municipal Calendar Castle Hill Select Board Meetings are scheduled on the second Wednesday of each month, at

7:00 pm.

Chapman Select Board Meetings are scheduled on the second Wednesday of each month, at

4:00 pm.

Mapleton Select Board Meetings are scheduled on the second Wednesday of each month, at

5:30 pm.

Joint Board Meetings are scheduled as needed, typically on the second Monday of each month.

January 1 Dog licenses are due on all dogs 6 months or older. Owners must

bring neutering/spaying certificate (or full fee will be charged) and

rabies certificate (not tag).

February 1 A $25.00 late fee is charged on all unlicensed dogs.

March 3 Presidential Primary

March 16 Mapleton Annual Town Meeting 7:00 PM, Mapleton Lions Club

(polls open from 3:00 pm to 7:00pm)

March 17 Castle Hill Annual Town Meeting 7:00 PM, Castle Hill Grange Hall

(polls open from 3:00 pm to 7:00pm)

March 23 Chapman Annual Town Meeting 7:00 PM, CRRSC

April 1 Real estate assessments are made. Personal property assessments

are due to Assessors. Property Tax Exemption applications

(Veterans, Homestead) are due.

May 18 Tax liens will be placed on properties for which the 2019 taxes have

not been paid.

June 9 State Primary Election

November 1 Interest begins on 2020 taxes (If approved)

November 3 Election Day

November 4 Foreclosure on 2018 unpaid taxes

December 31 Deadline for tax payments on delinquent tax accounts. By law,

any unpaid balances will be listed in the town report. The office will

be closing at noon to close the books.

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2020 Town Office Holiday Schedule New Years’ Day Wednesday, January 1 Martin Luther King Jr. Day Monday, January 20 Presidents’ Day Monday, February 17 Patriots’ Day Monday, April 20 Memorial Day Monday, May 25 Independence Day(Observed) Friday, July 3 Labor Day Monday, September 7 Columbus Day Monday, October 12 Veterans’ Day Wednesday, November 11 Thanksgiving Holiday Thursday & Friday, November 26&27 Christmas Day (observed) Friday, December 25

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Town Manager Report It has been an honor to serve the Towns as interim town manager since November 12, 2019, while the Joint Select Board searches for a full-time town manager. David Dionne left in October to accept the position as executive director of the Aroostook Regional Transportation System (ARTS). David served the Towns as town manager for 2 ½ years, and we wish him the best in his new position as he continues to serve the citizens of the region.

The Towns continue to operate a fiscally responsible organization, maintaining sound fund balances and operating within our annual budget. Capital reserves continue to be funded at a sustainable rate and we are able to operate within our means and to purchase capital items without significant strain to operating budget. Fund balances for all three towns remain within two to three months of operating expenses. The towns finished the year under budget on municipal appropriations and over budget on revenues. It was also a remarkably good year for wood harvest stumpage for Castle Hill and Chapman as well as excise revenues for all three Towns.

Finally, I want to thank the diligent and knowledgeable employees and the Select Boards of Mapleton, Castle Hill and Chapman for all of their contributions throughout the year and especially during my time as interim town manager.

Respectfully submitted,

James C. Risner Interim Town Manager

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Treasurer’s ReportTax Collection Schedule for 2020

30-Day Notice on uncollected 2019 Taxes March 17, 2020 Tax Liens placed on uncollected 2019 Taxes April 17, 2020 45-30 Day Foreclosure Notice on 2018 Taxes October 3, 2020 Interest on 2020 taxes begins (if approved) November 1, 2020 Foreclosure on uncollected 2018 Taxes November 4, 2020

The 2019 tax mil rate was set in July at 15.6 for Castle Hill, 16.0 for Mapleton, and 15.9 for Chapman. The 2019 Taxes were 92% collected (average of three towns) by year end.

Property taxes are a type of ad valorem tax, which simply means that you are taxed according to worth. This value is determined by the assessor’s office. Your value assessment is multiplied by the local tax rate or millage rate. This is commonly called a municipality’s “mil rate”. Mil rates are expressed not as regular percentages, but in tenths of a penny. For example, 14 mils would translate to 14 tenths of a penny. So as an example, if your property is assessed at $125,000, the property tax would be equal to:

14 mils = 14 X 1/1000 = .014A tenth of a penny is also equal to 1/1000 of a dollar. Here, 14 mils is converted to its percentage of one dollar.

.014 X $125,000 = $1,750 in taxPlease call us here at the Town Office (207)764-3754 if you have any questions about your tax bill or scheduling payments.

Lisa Foster, Interim Treasurer Mapleton, Castle Hill & Chapman [email protected]


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Mapleton’s 2019 Mil Rate Distribution

2017 2018 2019 Change Mil Rate Distribution

Mil Rate 15.45 15.8 16.0 +.20

County Tax $160,923 $182,084 $184,824 +$2,740 1.50 Municipal Appropriation

$981,721 $957,960 $973,463 +$15,503 2.20

School Education Appropriation

$1,398,086 $1,455,007 $1,517,677 +$62,670 12.30

State Revenue Sharing

$68,750 $68,750 $75,718 $6,968

Mapleton’s mil rate increased .20 mil in 2019, for a total mil rate of 16.0. Where do your taxes go?

School76.7%

Municipal14.0%

County9.3%

14.0% of your taxes are attributed to the Town. Municipal appropriations increased $15,503 from 2018.

9.3% of your taxes are attributed to the County. The County tax increased $2,740 from 2018.

76.7% of your taxes are attributed to the Schools. School Education Appropriations increased $62,670 from 2018.



Town Manager David R Dionne

www.mapleton.me

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Castle Hill’s 2019 Mil Rate Distribution


Mil Rate 15 15.7 15.6 -.10

County Tax $30,751 $34,931 $36,448 +$1,517 1.23 Municipal Appropriation

$258,618 $281,644 $281,644 $0 2.53


$281,174 $287,294 $287,294 $0 11.54


$14,450 $15,500 $15,500 $0

Castle Hill’s mil rate decreased .10 mil in 2019, for a total mil rate of 15.6. Where do your taxes go?

School75.4%

Municipal16.5%

County8.1%

16.50% of your taxes are attributed to the Town. Municipal appropriations didn’t change from 2018.


75.4% of your taxes are attributed to the Schools. School Education Appropriations didn’t change from 2018.




www.mapleton.me

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Chapman’s 2019 Mil Rate Distribution


Mil Rate 15.2 16.6 15.9 -.70

County Tax $36,261 $42.034 $43,452 +$1,418 1.2 Municipal Appropriation

$352,590 $348,152 $348,152 $0 2.8


$332,192 $339,822 $339,82 $0 11.2


$16,500 $16,500 $16,500 $0

Chapman’s mil rate decreased .70 mil in 2019, for a total mil rate of 15.6. Where do your taxes go?

School73.7%

Municipal18.2%

County8.1%

18.21% of your taxes are attributed to the Town. Municipal appropriations didn’t change from 2018.


73.74% of your taxes are attributed to the Schools. School Education Appropriations didn’t change from 2018.




www.mapleton.me

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2020 Proposed Budget For Approval at Town Meeting

This is a copy of the actual expenditure/revenue totals for 2019 and the proposed 2020 budget. If you would like to review the entire detailed line item budget, with detailed explanations, copies are available at the Town Office. You may also request a copy by calling 764-3754, or find them on our website at www.mapleton.me.

2/14/2020 8:28

2019 2019 2020 2019 2019 2020 2019 2019 2020Approved Actual Proposed Budget Approved Actual Proposed Budget Approved Actual Proposed Budget

Budget Expense Budget Difference Budget Expense Budget Difference Budget Expense Budget Difference

General Government 293,575 261,756 332,556 38,981 67,645 59,386 78,722 11,078 79,746 70,244 91,018 11,271 Highw ay Department 232,388 239,663 250,071 17,682 103,184 106,414 111,169 7,985 113,054 116,593 121,895 8,841 Fire Department 90,910 89,351 91,350 439 19,263 18,750 19,550 287 39,553 38,985 40,361 809 Recreation Department 40,045 39,777 44,680 4,635 8,486 8,429 9,562 1,077 9,590 9,526 10,718 1,129 Property Services Department 30,338 16,790 30,789 451 5,601 3,003 5,697 96 6,609 3,813 6,717 108 Public Safety 41,854 37,037 39,896 (1,957) 7,093 6,771 6,682 (411) 7,841 7,475 7,388 (452) Community Services 27,062 26,144 27,120 58 5,066 4,402 7,324 2,258 7,949 6,891 7,170 (779) General Assistance 11,500 548 11,500 0 1,000 275 1,000 0 1,500 0 1,500 0 Reserve Accounts 202,812 203,605 218,478 15,666 67,278 67,372 72,650 5,372 85,110 85,223 91,701 6,592

TOTAL APPROPRIATIONS: 970,484 914,671 1,046,440 75,956 284,616 274,801 312,357 27,741 350,951 338,751 378,469 27,518

MUNICIPAL REVENUES: Revenues 626,050 745,513 665,420 39,370 207,624 258,702 180,509 (27,115) 248,060 304,077 254,896 6,836 Estimated Surplus use 65,000 65,000 65,000 0 20,000 20,000 25,000 5,000 0 0 25,000 25,000

LESS TOTAL REVENUES: 691,050 810,513 730,420 39,370 227,624 278,702 205,509 (22,115) 248,060 304,077 279,896 31,836NET COMMITMENT FOR MUNICIPAL 279,434 104,158 316,020 36,586 56,992 (3,901) 106,848 49,856 102,890 34,674 98,573 (4,318)

SCHOOL TAX Estimated at Actual Exp 2020 Estimate Act. Diff Estimated at Actual Exp 2020 Estimate Act. Diff. Estimated at Actual Exp 2020 Estimate Act. Diff.

MSAD No. 1 Jan-Jun 754,676 754,676 763,001 8,324 146,728 146,728 147,653 925 173,669 173,669 175,774 2,105 MSAD No. 1 Jul-Dec 769,770 763,000 778,260 15,260 149,663 147,653 150,606 2,953 177,142 175,773 179,289 2,147NET COMMITMENT FOR SCHOOL 1,524,446 1,517,677 1,541,261 23,584 296,391 294,381 298,259 3,878 350,811 349,442 355,062 4,251

COUNTY TAX Estimated at Actual Exp 2020 Estimate Act. Diff Estimated at Actual Exp 2020 Estimate Act. Diff Estimated at Actual Exp 2020 Estimate Act. Diff

NET COMMITMENT FOR COUNTY 184,614 184,824 197,152 12,328 35,416 36,448 38,879 2,431 42,618 43,452 46,350 2,898

Towns of Mapleton, Castle Hill & Chapman2020 Department Budget

MAPLETON CASTLE HILL CHAPMAN

Mapleton 3/16/2020Castle Hill 3/17/2020Chapman 3/23/2020

http://www.mapleton.me/

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2/14/2020 8:28

2018 2019 2019 2020 $ of % of Expd. 2019 2019 2020 2019 2019 2020 2019 2019 2020Acct. Combined Approved Actual Proposed Budget Budget Type Approved Actual Proposed Approved Actual Proposed Approved Actual Proposed

# Actual Budget 12/31/2019 Budget Change Change I or J Budget 12/31/2019 Budget Budget 12/31/2019 Budget Budget 12/31/2019 Budget68.9% 69.1% 68.8% 14.5% 14.5% 14.7% 16.4% 16.4% 16.5%

PERSONNEL EXPENSES 01 Town Manager Salary 01 63,625 64,951 61,627 67,558 2,607 4.01% J 44,751 42,584 46,467 9,418 8,936 9,945 10,652 10,107 11,147 Clerical Salaries 05 129,843 137,592 126,907 146,886 9,294 6.75% J 94,801 87,693 101,028 19,951 18,402 21,622 22,565 20,813 24,236 Selectmen Stipends 25 12,670 13,300 13,260 13,300 0 0.00% I 4,000 4,485 4,000 2,500 1,975 2,500 6,800 6,800 6,800 Election Salaries 35 4,726 4,100 2,198 7,500 3,400 82.93% I 1,900 1,102 3,400 1,100 624 2,100 1,100 472 2,000

EMPLOYEE COSTS 05 FICA 01 787 1,079 2,324 1,259 180 16.67% I* 366 346 459 223 161 350 490 451 450 Medicare 05 3,126 3,183 2,970 3,411 228 7.15% I* 2,109 1,970 2,246 478 434 524 596 554 641 Maine State Retirement 10 12,723 13,855 10,379 14,762 907 6.55% J 9,546 7,172 10,153 2,009 1,505 2,173 2,272 1,702 2,436 ICMA 15 11,455 12,735 9,634 21,981 9,246 72.60% J 8,774 6,657 15,118 1,847 1,397 3,236 2,089 1,580 3,627 Health Insurance 25 60,794 68,782 50,953 87,457 18,675 27.15% J 47,391 35,209 60,153 9,973 7,388 12,874 11,280 8,356 14,430 Health Reimb. Arrangement 26 7,211 3,020 3,020 6,432 3,412 112.98% J 2,081 2,087 4,424 438 438 947 495 495 1,061 Workers Compensation 30 1,338 935 935 570 (365) -39.04% J 644 646 392 136 136 84 153 153 94 Unemployment Comp 35 0 0 0 145 145 0.00% J 0 0 100 0 0 21 0 0 24

TRAINING & TRAVEL 10 Local Mileage 01 1,893 2,501 1,500 2,500 (1) -0.04% J 1,723 1,037 1,720 363 218 368 410 246 413 Training 05 5,963 6,000 2,724 6,000 0 0.00% J 4,134 1,883 4,127 870 395 883 984 447 990

SUPPLIES & REPAIRS 15 General Supplies 01 4,075 6,000 4,948 5,500 (500) -8.33% J 4,134 3,419 3,783 870 717 810 984 811 908 Postage 10 4,052 4,800 4,146 4,800 0 0.00% J 3,307 2,865 3,301 696 601 707 787 680 792 Election Supplies 70 1,098 1,100 467 1,990 890 80.91% I 500 170 1,200 300 176 440 300 121 350

NEW EQUIPMENT 20 Office Equipment 01 5,129 4,000 4,136 4,000 0 0.00% J 2,756 2,858 2,751 580 600 589 656 678 660

COMMUNICATIONS 25 Telephone 01 973 1,000 1,184 1,100 100 10.00% J 689 818 757 145 172 162 164 194 182 Internet 10 530 501 560 575 74 14.77% J 345 387 395 73 81 85 82 92 95 Cell Phones 15 561 650 628 650 0 0.00% J 448 434 447 94 91 96 107 103 107

BUILDING EXPENSES 30 Heating Fuel 01 2,869 3,501 3,476 3,501 0 0.00% J 2,412 2,402 2,408 508 504 515 574 570 578 Electricity 05 2,344 2,850 2,817 2,850 0 0.00% J 1,964 1,946 1,960 413 408 420 467 462 470 Insurance 10 661 705 705 738 33 4.68% J 486 487 508 102 102 109 116 116 122 Cleaning 15 8,177 9,900 9,085 9,900 0 0.00% J 6,821 6,278 6,809 1,436 1,317 1,457 1,624 1,490 1,634 Supplies/Repairs 20 2,157 2,800 2,292 2,800 0 0.00% J 1,929 1,584 1,926 406 332 412 459 376 462 Garbage Removal 30 538 539 543 539 0 0.00% J 371 375 371 78 79 79 88 89 89 Grounds Maintenance 39 750 751 750 751 0 0.00% J 517 518 517 109 109 111 123 123 124

COMPUTER EXPENSES 35 License Renewals 01 13,846 14,000 16,199 16,200 2,200 15.71% J 9,646 11,194 11,142 2,030 2,349 2,385 2,296 2,657 2,673 Maintenance 05 2,330 2,000 1,220 2,000 0 0.00% J 1,378 843 1,376 290 177 294 328 200 330 Website 10 310 751 698 751 0 0.00% J 517 482 517 109 101 111 123 114 124

CONTRACTS & SERVICES45 Audit Services 9,700 9,500 9,500 10,400 900 9.47% I 3,200 3,200 3,820 3,150 3,150 3,282 3,150 3,150 3,298 Section 125 Agreement 11 385 385 385 385 0 0.00% J 265 266 265 56 56 57 63 63 63 HRA Fee 12 902 920 922 920 0 0.00% J 634 637 633 133 134 135 151 151 152

OTHER EXPENSES 60 Misc. Expenses 01 958 3,000 331 8,500 5,500 183.33% J 2,067 251 5,846 435 37 1,251 492 42 1,403 Recording Costs 05 4,195 4,700 4,314 4,700 0 0.00% I 3,100 2,744 3,100 900 979 900 700 592 700 Association Dues 10 476 800 456 580 (220) -27.50% J 551 314 400 116 67 80 131 75 100 Vital Records Maintenance 11 0 0 0 3,951 3,951 #DIV/0! I 0 0 1,302 0 0 1,285 0 0 1,364 Town Reports 15 4,472 4,501 4,172 4,501 0 0.00% J 3,101 2,883 3,096 653 605 663 738 684 743 Advertising 20 1,520 1,900 3,098 1,900 0 0.00% I 1,200 2,052 1,200 350 653 350 350 393 350 Tax Abatements 21 2,303 2,000 689 2,000 0 0.00% I 1,000 666 1,000 500 22 500 500 0 500 Early Tax Pmt Discounts 1% 22 17,066 17,400 17,666 17,400 0 0.00% I 11,989 12,638 11,989 2,540 2,458 2,540 2,871 2,571 2,871

INSURANCE 65 Public Officials Liability 01 3,370 3,533 3,733 3,562 29 0.82% J 2,434 2,580 2,450 512 541 524 579 612 588 Money/Securities/Theft Cover 02 1,039 1,039 1,039 1,039 0 0.00% J 716 718 715 151 151 153 170 170 171 Public Officials Bonding 03 625 526 525 526 0 0.00% J 362 363 362 76 76 77 86 86 87 General Liability 10 3,591 3,648 3,648 3,527 (121) -3.32% I 2,513 2,513 2,426 529 533 519 598 602 582

TOTAL GEN. GOVERNMENT 417,156 441,733 392,764 502,297 60,563 13.71% 293,575 261,756 332,556 67,645 59,386 78,722 79,746 70,244 91,018

Ind 31,877 31,887 36,142 12,570 11,165 15,290 17,455 15,705 19,906Joint 261,698 229,869 296,415 55,074 48,221 63,432 62,291 54,540 71,112

GENERAL GOVERNMENT

Dept. X01


~ 18 ~

2/14/2020 8:28



PERSONNEL EXPENS 01 Road Commissioner Salary01 49,238 51,515 51,515 54,758 3,243 6.30% J 26,685 26,685 28,343 11,848 11,848 12,600 12,982 12,982 13,815 Highway Salaries 15 119,431 118,428 124,643 138,748 20,320 17.16% J 61,346 64,565 71,816 27,238 28,668 31,926 29,844 31,410 35,006

EMPLOYEE COSTS 05 FICA 01 4 0 221 706 706 0.00% J 0 115 365 0 51 162 0 56 178 Medicare 05 2,242 2,464 2,380 2,806 342 13.87% J 1,276 1,233 1,452 567 547 646 621 600 708 Maine State Retirement 10 16,501 17,113 17,114 19,834 2,721 15.90% J 8,865 8,865 10,266 3,936 3,936 4,564 4,312 4,313 5,004 ICMA 15 3,109 4,701 3,720 4,000 (701) -14.91% J 2,435 1,927 2,070 1,081 855 920 1,185 937 1,009 Health Insurance 25 55,985 60,547 52,470 58,609 (1,938) -3.20% J 31,363 27,180 30,336 13,926 12,068 13,486 15,258 13,223 14,787 Health Reimb. Arrangemen26 4,807 3,021 3,021 4,020 999 33.07% J 1,565 1,565 2,081 695 695 925 761 761 1,014 Workers Compensation 30 12,606 8,463 8,463 7,482 (981) -11.59% J 4,384 4,384 3,873 1,946 1,946 1,722 2,133 2,133 1,888 Unemployment Comp 35 0 0 0 116 116 0.00% J 0 0 60 0 0 27 0 0 29

TRAINING & TRAVEL 10 Training 05 523 500 413 1,500 1,000 200.00% J 259 214 776 115 95 345 126 104 378 Health & Safety Testing 25 580 1,500 520 500 (1,000) -66.67% J 777 269 259 345 120 115 378 131 126

SUPPLIES & REPAIRS 15 General Supplies 01 25,377 28,000 26,412 28,000 0 0.00% J 14,504 13,682 14,493 6,440 6,075 6,443 7,056 6,656 7,064 Gas, Grease, Oil 25 47,409 45,000 44,749 45,000 0 0.00% J 23,310 23,180 23,292 10,350 10,292 10,355 11,340 11,277 11,354 Culverts 30 16,795 15,000 14,140 10,000 (5,000) -33.33% J 7,770 7,325 5,176 3,450 3,252 2,301 3,780 3,563 2,523 Gravel 35 1,645 1,500 1,113 1,500 0 0.00% J 777 577 776 345 256 345 378 281 378 Calcium 40 483 5,000 4,927 5,000 0 0.00% J 2,590 2,552 2,588 1,150 1,133 1,151 1,260 1,242 1,262 Patch 45 1,328 500 488 1,000 500 100.00% J 259 253 518 115 112 230 126 123 252 Plow Blades & Chains 50 4,047 3,500 4,107 5,000 1,500 42.86% J 1,813 2,127 2,588 805 945 1,151 882 1,035 1,262 Winter Sand 55 12,300 12,400 12,400 13,900 1,500 12.10% J 6,423 6,423 7,195 2,852 2,852 3,198 3,125 3,125 3,507 Salt 60 21,000 22,000 22,386 24,500 2,500 11.36% J 11,396 11,596 12,681 5,060 5,149 5,637 5,544 5,641 6,181

NEW EQUIPMENT 20 Department Equipment 05 19,083 13,000 35,504 20,000 7,000 53.85% J 6,734 18,391 10,352 2,990 8,166 4,602 3,276 8,947 5,046 Highway Safety Equipmen 10 2,610 3,000 2,997 3,250 250 8.33% J 1,554 1,553 1,682 690 689 748 756 755 820

COMMUNICATIONS 25 Cell Phones 15 625 600 600 600 0 0.00% J 311 311 311 138 138 138 151 151 151

BUILDING EXPENSES 30 Heating Fuel 01 2,869 3,000 3,633 3,000 0 0.00% J 1,554 1,882 1,553 690 836 690 756 916 757 Electricity 05 2,717 3,200 2,054 3,200 0 0.00% J 1,658 1,064 1,656 736 472 736 806 518 807 Insurance 10 1,237 1,317 1,316 1,367 50 3.80% J 682 682 708 303 303 315 332 332 345 Supplies/Repairs 20 1,703 3,000 2,374 3,000 0 0.00% J 1,554 1,230 1,553 690 546 690 756 598 757 Garbage Removal 30 538 539 543 539 0 0.00% J 279 281 279 124 125 124 136 137 136

CONTRACTS & SERVIC45 Gen. Contracts & Services01 4,306 9,700 8,337 9,700 0 0.00% J 5,025 4,319 5,021 2,231 1,917 2,232 2,444 2,101 2,447 Brush Ctrl & Mowing 15 3,890 4,000 3,750 4,000 0 0.00% J 2,072 1,943 2,070 920 863 920 1,008 945 1,009 Gravel Pit Recovery 20 0 0 0 0 0 0.00% J 0 0 0 0 0 0 0 0 0

INSURANCE 65 Equipment/Auto Coverage 05 6,273 6,118 6,360 7,501 1,383 22.60% J 3,169 3,294 3,882 1,407 1,463 1,726 1,542 1,603 1,892

TOTAL HIGHWAY DEPT. 441,261 448,626 462,670 483,135 34,509 7.69% 232,388 239,663 250,071 103,184 106,414 111,169 113,054 116,593 121,895

IndJoint 232,388 239,663 250,071 103,184 106,414 111,169 113,054 116,593 121,895

Dept. X05

HIGHWAY DEPARTMENT


~ 19 ~

2/14/2020 8:28



PERSONNEL EXPENSES 01 Fire Chief Salary 17 10,981 11,213 11,213 11,381 168 1.50% J 7,726 7,748 7,828 1,637 1,626 1,675 1,850 1,839 1,878 Asst. Fire Chief Salary 18 7,673 7,835 7,834 7,951 116 1.48% J 5,398 5,413 5,469 1,144 1,136 1,170 1,293 1,285 1,312 Volunteer Fire Salaries 20 31,346 32,005 32,005 32,485 480 1.50% J 22,051 22,116 22,343 4,673 4,641 4,782 5,281 5,249 5,360

EMPLOYEE COSTS 05 FICA 01 3,100 3,165 3,159 3,213 48 1.51% J 2,181 2,183 2,210 462 458 473 522 518 530 Medicare 05 725 740 739 751 11 1.53% J 510 511 517 108 107 111 122 121 124 Workers Compensation 30 5,329 3,577 3,577 3,864 287 8.02% J 2,465 2,472 2,658 522 519 569 590 587 638 Unemployment Comp 35 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0

TRAINING & TRAVEL 10 Local Mileage 01 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0 Training 05 3,476 5,501 3,449 5,501 0 0.00% J 3,790 2,383 3,784 803 500 810 908 566 908 Health & Safety Testing 25 5,951 7,501 7,602 7,501 0 0.00% J 5,168 5,253 5,159 1,095 1,102 1,104 1,238 1,247 1,238

SUPPLIES & REPAIRS 15 General Supplies 01 9,883 10,000 9,314 10,000 0 0.00% J 6,890 6,436 6,878 1,460 1,350 1,472 1,650 1,527 1,650 Gas, Grease, Oil 25 2,551 2,600 1,512 2,600 0 0.00% J 1,791 1,045 1,788 380 219 383 429 248 429 Fire Education Supplies 75 1,381 1,350 1,208 1,350 0 0.00% J 930 835 929 197 175 199 223 198 223 Dry Hydrant Repair 76 1,027 2,000 559 2,000 0 0.00% J 1,378 386 1,376 292 81 294 330 92 330

NEW EQUIPMENT 20 Office Equipment/Software 01 1,277 1,501 1,537 1,501 0 0.00% J 1,034 1,062 1,032 219 223 221 248 252 248 Department Equipment 05 6,254 8,000 8,049 8,000 0 0.00% J 5,512 5,562 5,502 1,168 1,167 1,178 1,320 1,320 1,320

COMMUNICATIONS 25 Telephone 01 973 1,000 726 1,000 0 0.00% J 689 501 688 146 105 147 165 119 165 Internet 10 625 501 501 501 0 0.00% J 345 346 345 73 73 74 83 82 83 Cell Phones 15 529 600 536 600 0 0.00% J 413 371 413 88 78 88 99 88 99

BUILDING EXPENSES 30 Heating Fuel 01 2,136 4,000 5,654 4,500 500 12.50% J 2,756 3,907 3,095 584 820 662 660 927 743 Electricity 05 3,816 3,501 4,247 4,000 499 14.25% J 2,412 2,935 2,751 511 616 589 578 697 660 Insurance 10 395 325 325 339 14 4.31% J 224 225 233 47 47 50 54 53 56 Cleaning 15 659 800 168 700 (100) -12.50% J 551 116 481 117 24 103 132 28 116 Supplies/Repairs 20 713 2,600 3,150 3,000 400 15.38% J 1,791 2,177 2,063 380 457 442 429 517 495

CONTRACTS & SERVICES45 PI Fire Contract-Joint 30% 25 7,412 7,618 7,412 7,906 288 3.78% J 5,249 5,121 5,438 1,112 1,075 1,164 1,257 1,215 1,304 PI Fire Contract-Chap 70% 26 17,779 17,779 17,779 18,447 668 3.76% I 17,779 17,779 18,447 Dispatch Service 30 4,125 5,501 6,875 3,000 (2,501) -45.46% J 3,790 4,751 2,063 803 997 442 908 1,127 495

OTHER EXPENSES 60 Association Dues 10 545 700 495 700 0 0.00% J 482 342 481 102 72 103 116 81 116

INSURANCE 65 Equipment/Auto Coverage 05 5,011 5,436 5,435 6,083 647 11.90% J 3,745 3,756 4,184 794 788 895 897 891 1,004 Volunteer FF Life Ins (County) 15 106 200 0 200 0 0.00% J 138 0 138 29 0 29 33 0 33 First Resp (Pub Off Liab Pkg) 20 1,124 1,178 1,177 1,187 9 0.76% J 812 813 816 172 171 175 194 193 196 Volunteer Accident (WC gap) 25 680 1,000 850 1,000 0 0.00% J 689 587 688 146 123 147 165 139 165

TOTAL FIRE DEPARTMENT 137,580 149,727 147,086 151,261 1,534 1.02% 90,910 89,351 91,350 19,263 18,750 19,550 39,553 38,985 40,361

Ind 17,779 17,779 18,447Joint 90,910 89,351 91,350 19,263 18,750 19,550 21,774 21,206 21,914

Dept. X10

FIRE DEPARTMENT


~ 20 ~

2/14/2020 8:28



EMPLOYEE COSTS 05 FICA 01 1,855 2,025 2,337 2,612 587 29.01% J 1,395 1,610 1,797 296 341 385 334 386 431 Medicare 05 434 474 547 611 137 28.90% J 327 377 420 69 80 90 78 90 101 Workers Compensation 30 1,201 806 806 796 (10) -1.24% J 555 555 547 118 118 117 133 133 131 Unemployment Comp 35 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0

SUPPLIES & REPAIRS 15 General Supplies 01 58 150 0 150 0 0.00% J 103 0 103 22 0 22 25 0 25 Gas, Grease, Oil 25 374 301 446 375 74 24.58% J 207 308 258 44 65 55 50 74 62

COMMUNICATIONS 25 Telephone 01 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0 Internet (Security Camera) 10 521 501 502 520 19 3.79% J 345 346 358 73 73 77 83 83 86 Cell Phones 15 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0

BUILDING EXPENSES 30 Electricity 05 2,060 2,000 1,867 2,000 0 0.00% J 1,378 1,286 1,376 292 273 294 330 308 330 Insurance 10 530 587 586 605 18 3.07% J 404 404 416 86 86 89 97 97 100 Supplies/Repairs 20 821 2,000 1,998 2,000 0 0.00% J 1,378 1,377 1,376 292 292 294 330 330 330 Garbage Removal 30 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0 Grounds/Pool Maintenance 40 3,828 5,000 4,344 5,000 0 0.00% J 3,445 2,993 3,439 730 634 736 825 717 825

INSURANCE 65 Equipment/Auto Coverage 05 221 226 226 261 35 15.49% J 156 156 180 33 33 38 37 37 43

REC. PROGRAM EXPENSE80 Recreation Director Salary 01 5,787 6,267 6,704 6,373 106 1.70% J 4,318 4,619 4,384 915 979 938 1,034 1,106 1,052 Supplies 05 635 700 393 700 0 0.00% J 482 271 481 102 57 103 116 65 116 Mileage Reimbursement 10 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0 Meets, Matches &Tournaments15 379 250 103 250 0 0.00% J 172 71 172 37 15 37 41 17 41 Assocation Dues 20 84 101 0 90 (11) -10.89% J 70 0 62 15 0 13 17 0 15 Awards 25 246 301 501 350 49 16.28% J 207 345 241 44 73 52 50 83 58 Special Programs 30 0 0 0 0 0 Not Funded J 0 0 0 0 0 0 0 0 0

LITTLE LEAGUE PROGRAM81 Little League Salaries 01 2,294 2,310 3,014 3,339 1,029 44.56% J 1,592 2,077 2,297 337 440 492 381 497 551 Supplies 05 2,273 1,800 2,451 2,200 400 22.22% J 1,240 1,689 1,513 263 358 324 297 404 363 Awards 25 351 501 558 501 0 0.00% J 345 384 345 73 81 74 83 92 83

RECREATION/SOFTBALL 82 Rec Ball/Softball Salaries 01 3,245 3,630 3,592 4,019 389 10.73% J 2,501 2,475 2,765 530 524 592 599 593 663 Supplies 05 761 501 644 600 99 19.76% J 345 444 413 73 94 88 83 106 99

TENNIS/GAMES PROGRAM83 Tennis/Games Salaries 01 2,201 3,146 3,196 3,532 386 12.28% J 2,168 2,202 2,429 459 467 520 519 527 583 Supplies 05 0 150 0 75 (75) -50.00% J 103 0 52 22 0 11 25 0 12

ARTS & CRAFTS PROG. 84 Arts & Crafts Salaries 01 2,047 2,782 2,627 3,094 312 11.20% J 1,917 1,810 2,128 406 383 455 459 433 510 Supplies 05 184 301 230 275 (26) -8.64% J 207 158 189 44 34 40 50 38 45

SWIMMING PROGRAM 85 Swimming Salaries 01 11,261 13,612 14,515 15,079 1,467 10.78% J 9,379 10,001 10,371 1,987 2,119 2,220 2,246 2,395 2,488 Supplies 05 216 301 0 250 (51) -16.94% J 207 0 172 44 0 37 50 0 41 Certifications 20 100 501 960 501 0 0.00% J 345 661 345 73 140 74 83 158 83

INDOOR SWIMMING 86 Swimming Salaries 01 1,907 3,025 3,435 4,320 1,295 42.81% J 2,084 2,367 2,971 442 501 636 499 567 713 Supplies 05 0 2,501 0 1,500 (1,001) -40.02% J 1,723 0 1,032 365 0 221 413 0 248 Certifications 0 101 0 101 0 0.00% J 70 0 69 15 0 15 17 0 17

SOCCER PROGRAM 90 Soccer Salaries 01 1,182 968 611 2,380 1,412 145.87% J 667 421 1,637 141 89 350 160 101 393 Supplies 05 579 301 537 500 199 66.11% J 207 370 344 44 78 74 50 89 83

0TOTAL RECREATION DEPT. 47,638 58,120 57,732 64,960 6,840 11.77% 40,045 39,777 44,680 8,486 8,429 9,562 9,590 9,526 10,718

IndJoint 40,045 39,777 44,680 8,486 8,429 9,562 9,590 9,526 10,718

Dept. X15

RECREATION DEPARTMENT


~ 21 ~

2/14/2020 8:28



PERSONNEL EXPENSES 01 Assessor Stipends 30 2,050 2,050 1,950 2,050 0 0.00% I 1,000 1,000 1,000 350 250 350 700 700 700 Assessor's Agent 61 7,810 17,096 10,188 17,352 256 1.50% J 11,779 7,040 11,956 2,496 1,477 2,533 2,821 1,671 2,863 Code Enforment Officer 62 5,336 11,266 5,207 11,656 390 3.46% J 7,762 3,598 8,031 1,645 755 1,702 1,859 854 1,923

EMPLOYEE COSTS 05 FICA 01 942 1,885 1,075 1,926 41 2.15% J 1,299 741 1,327 275 157 281 311 177 318 Medicare 05 220 441 252 450 9 2.12% J 304 173 310 64 37 66 73 42 74 Maine State Retirement 10 0 0 0 0 0 0.00% J 0 0 0 0 0 0 0 0 0 ICMA 15 0 0 0 0 0 0.00% J 0 0 0 0 0 0 0 0 0 Health Insurance 25 0 0 0 0 0 0.00% J 0 0 0 0 0 0 0 0 0 Health Reimb. Arrangement 26 0 0 0 0 0 0.00% J 0 0 0 0 0 0 0 0 0 Workers Compensation 30 887 559 559 517 (42) -7.51% J 385 385 356 82 82 75 92 92 85 Unemployment Comp 35 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0

TRAINING & TRAVEL 10 Local Mileage 01 258 650 326 650 0 0.00% J 448 224 448 95 48 95 107 54 107 Training 05 372 1,501 360 1,501 0 0.00% J 1,034 248 1,034 219 53 219 248 59 248

SUPPLIES & REPAIRS 15 General Supplies 01 1,548 800 994 800 0 0.00% J 551 685 551 117 145 117 132 164 132

COMMUNICATIONS 25 Cell Phones 15 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0

#DIV/0!Contract & Services 45Assessment Review 40 0 5,300 2,600 5,300 0 0.00% I 5,300 2,600 5,300 0 0 0 0 0 0

OTHER EXPENSES 60 Association Dues 10 0 400 0 400 0 0.00% J 276 0 276 58 0 58 66 0 66 Planning Board 30 0 300 0 300 0 0.00% I 100 0 100 100 0 100 100 0 100 Zoning Board 35 0 300 95 300 0 0.00% I 100 95 100 100 0 100 100 0 100

TOTAL PROPERTY SERVICE 19,423 42,548 23,606 43,202 654 1.54% 30,338 16,790 30,789 5,601 3,003 5,697 6,609 3,813 6,717

Ind 6,500 3,695 6,500 550 250 550 900 700 900Joint 23,838 13,095 24,289 5,051 2,753 5,147 5,709 3,113 5,817

PROPERTY SERVICES


Dept. X20



PERSONNEL EXPENSES 01 Animal Control Officer 65 3,672 3,677 3,676 3,731 54 1.47% J 2,533 2,533 2,571 537 537 545 607 607 616

EMPLOYEE COSTS 05 FICA 01 228 228 228 231 3 1.46% J 157 157 159 33 33 34 38 38 38 Medicare 05 53 54 53 54 0 0.19% J 37 37 37 8 8 8 9 9 9 Workers Compensation 66 43 44 40 (3) -6.98% J 30 30 28 6 6 6 7 7 7 Unemployment Comp 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0

TRAINING & TRAVEL 10 Local Mileage 01 476 600 410 600 0 0.00% J 413 282 413 88 60 88 99 68 99 Training 05 0 501 50 501 0 0.00% J 345 34 345 73 7 73 83 8 83

SUPPLIES & REPAIRS 15 General Supplies 01 352 501 55 456 (45) -8.98% J 345 38 300 73 8 73 83 9 83 Gas, Grease, Oil 25 0 0 0 0 0 #DIV/0! J 0 0 0 0 0 0 0 0 0

COMMUNICATIONS 25 Cell Phones 15 0 360 0 0 (360) -100.00% J 248 0 0 53 0 0 59 0 0

CONTRACTS & SERVICES45 Ambulance Services 40 33,014 35,123 34,776 32,672 (2,452) -6.98% I 24,084 23,844 22,402 5,254 5,204 4,888 5,785 5,728 5,382 Humane Society 55 5,398 5,400 5,398 5,400 0 0.00% I 3,702 3,701 3,702 808 808 808 890 889 890

OTHER EXPENSES 60 Association Dues 10 35 101 35 82 (19) -18.81% J 70 24 50 15 5 15 17 6 17 Street Lights 40 8,056 8,000 5,907 8,000 0 0.00% I 8,000 5,907 8,000 0 0 0 0 0 0 School Safety Lights 45 621 1,000 651 1,000 0 0.00% J 689 449 689 146 95 146 165 107 165 Pedestrian Safety 60 0 1,200 0 1,200 0 0.00% I 1,200 0 1,200 0 0 0 0 0 0

TOTAL PUBLIC SAFETY 51,971 56,788 51,283 53,967 (2,821) -4.97% 41,854 37,037 39,896 7,093 6,771 6,682 7,841 7,475 7,388

Ind 36,986 33,453 35,304 6,062 6,012 5,696 6,675 6,617 6,272Joint 4,868 3,584 4,592 1,031 759 987 1,166 858 1,116

PUBLIC SAFETY DEPARTMENT


Dept. X25

~ 22 ~

2/14/2020 8:28



CONTRACTS & SERVICES45 NMDC 45 4,811 4,878 4,878 4,816 (62) -1.27% I 3,948 3,948 3,891 0 0 0 930 930 925 Solid Waste Debt Service 50 4,514 0 1,354 0 0 DELETE I 0 930 0 0 148 0 0 277 0 Solid Waste Curbside Pickup 51 0 0 0 0 0 DELETE I 0 0 0 0 0 0 0 0 0 Mapleton Sewer District 60 5,000 5,000 5,000 5,000 0 0.00% I 5,000 5,000 5,000 0 0 0 0 0 0 Cemetery 70 3,250 4,000 3,250 4,000 0 0.00% I 3,000 2,250 3,000 500 500 500 500 500 500 Homeless Serv of Aroostook 80 4,262 4,262 4,262 4,262 (1) -0.01% I 2,922 2,922 2,922 638 638 638 702 702 702 Veteran's Graves 85 128 400 205 400 0 0.00% I 200 141 200 100 30 100 100 34 100 PI Area Chamber 90 350 450 450 450 0 0.00% I 350 350 350 0 0 0 100 100 100 Maine Municipal Association 95 5,528 5,683 5,683 5,762 79 1.39% I 2,673 2,673 2,688 1,477 1,477 1,510 1,533 1,533 1,564

OTHER EXPENSES 60 Community Improvements 50 1,211 2,800 981 4,300 1,500 53.57% I 1,800 981 1,800 500 0 2,000 500 0 500 Recreational Trails 55 1,000 1,000 1,000 1,000 0 0.00% I 0 0 0 0 0 0 1,000 1,000 1,000 Non-Resident Fees 56 800 905 200 0 (905) -100.00% I 0 0 0 0 0 0 905 200 0

YEARLY CONTRIBUTIONS70 Senior Citizens 05 850 850 850 850 0 0.00% I 581 581 581 131 131 131 138 138 138 Haystack Historical Society 10 1,000 1,000 1,000 1,000 0 0.00% I 1,000 1,000 1,000 0 0 0 0 0 0 Aroos. Area on Aging 15 1,406 1,800 1,800 1,800 0 0.00% I 1,200 1,200 1,200 300 300 300 300 300 300 Catholic Charities Appeal 20 580 580 580 640 60 10.34% I 400 400 400 90 90 150 90 90 90 ACAP 25 569 569 569 634 65 11.42% I 390 390 390 85 85 150 94 94 94 Soil & Water Conservation 35 500 500 500 500 0 0.00% I 300 300 300 100 100 100 100 100 100 Aroos. River Snow. Club 50 1,900 2,000 1,787 2,000 0 0.00% I 1,500 1,529 1,500 500 258 500 0 0 0 Chapman Ridge Runners 55 0 850 536 850 0 0.00% I 250 0 250 0 0 0 600 536 600 Healthy Families Aroostook 60 0 0 0 0 0 DELETE I 0 0 0 0 0 0 0 0 0 American Red Cross 65 650 650 650 650 0 0.00% I 448 448 448 95 95 95 107 107 107 M & M Soup Kitchen 80 200 200 200 200 0 0.00% I 100 100 100 50 50 50 50 50 50 Scouts 85 700 700 700 700 0 0.00% I 400 400 400 150 150 150 150 150 150 Castle Hill Grange Hall 91 300 300 300 800 500 166.67% I 0 0 0 300 300 800 0 0 0 Veteran's Cemetery 97 200 200 200 200 0 0.00% I 100 100 100 50 50 50 50 50 50 Gift 300 100 100 100 Mapleton Daze 98 500 500 500 500 0 0.00% I 500 500 500 0 0 0 0 0 0

TOTAL COMMUNITY SERVIC 40,210 40,077 37,436 41,614 1,237 3.09% 27,062 26,144 27,120 5,066 4,402 7,324 7,949 6,891 7,170

Ind 27,062 26,144 27,120 5,066 4,402 7,324 7,949 6,891 7,170Joint 0 0 0 0 0 0 0 0 0

COMMUNITY SERVICES


Dept. X35


# Actual Budget 12/6/2019 Budget Change Change I or J Budget Expense Budget Budget Expense Budget Budget Expense Budget

HEATING ASSISTANCE 50 Clients 1-99 230 2,200 0 2,200 0 0.00% I 1,500 0 1,500 500 0 500 200 0 200

FOOD ASSISTANCE 51 Clients 1-99 1-99 0 1,050 0 1,050 0 0.00% I 750 0 750 100 0 100 200 0 200

HOUSING ASSISTANCE 52 Clients 1-99 1-99 0 7,000 275 7,000 0 0.00% I 6,500 0 6,500 100 275 100 400 0 400

ELECTRIC ASSISTANCE 53 Clients 1-99 1-99 0 1,550 0 1,550 0 0.00% I 1,250 0 1,250 100 0 100 200 0 200

HOUSEHOLD & PERSONA54 Clients 1-99 1-99 0 1,300 200 1,300 0 0.00% I 1,000 200 1,000 100 0 100 200 0 200

OTHER GENERAL ASSIST55 Clients 1-99 1-99 0 900 348 900 0 0.00% I 500 348 500 100 0 100 300 0 300

TOTAL GENERAL ASSISTAN 230 14,000 823 14,000 0 0.00% 11,500 548 11,500 1,000 275 1,000 1,500 0 1,500

Ind 11,500 548 11,500 1,000 275 1,000 1,500 0 1,500Joint 0 0 0 0 0 0 0 0 0

GENERAL ASSISTANCE


Dept. X40

~ 23 ~

2/14/2020 8:28


# Actual Budget 12/31/2019 Budget Change Change I or J Budget 12/31/2019 Budget Budget 12/31/2019 Budget Budget 12/31/2019 Budget68.9% 69.1% 68.9% 14.6% 14.5% 14.6% 16.5% 16.4% 16.5%60.0% 60.0% 60.0% 20.0% 20.0% 20.0% 20.0% 20.0% 20.0%

RESERVE ACCOUNTS 75 51.8% 51.8% 51.8% 23.0% 23.0% 23.0% 25.2% 25.2% 25.2% Highway Equipment 01 55,000 56,000 56,000 59,000 3,000 5.36% J 29,008 29,008 30,562 12,880 12,880 13,570 14,112 14,112 14,868 Local Road Improvement 05 233,969 237,647 237,647 241,200 3,553 1.50% I 132,458 132,458 135,107 45,189 45,189 46,093 60,000 60,000 60,000 Comprehensive Planning 10 1,000 1,000 1,000 1,000 0 0.00% J 689 689 689 146 146 146 165 165 165 Office/Computer Reserve 15 2,350 2,350 2,350 2,350 0 0.00% J 1,619 1,619 1,619 343 343 343 388 388 388 Municipal Building Reserve 20 6,150 6,150 6,150 6,150 0 0.00% J 3,690 3,690 3,690 1,230 1,230 1,230 1,230 1,230 1,230 Employee Benefits Reserve 25 300 301 301 301 0 0.00% J 207 208 207 44 44 44 50 49 50 Recreation Reserve 30 7,501 7,501 8,500 7,501 0 0.00% J 5,168 5,874 5,168 1,095 1,233 1,095 1,238 1,394 1,238 Fire Department Reserve 35 42,000 43,000 43,000 43,000 0 0.00% J 29,627 29,713 29,627 6,278 6,235 6,278 7,095 7,052 7,095 Assessing Reserve 40 2,000 501 501 500 (1) -0.20% J 345 346 345 73 73 73 83 82 83 Legal (Individual Town) 45 5,450 750 750 12,926 12,176 1623.42% I 0 0 4,552 0 0 2,838 750 750 5,536 Legal (Joint Expense) 46 2,000 0 0 6,322 6,322 #DIV/0! J 0 0 4,332 0 0 940 0 0 1,050 LED Street Light Maintenance 47 0 0 0 2,580 2,580 #DIV/0! I 0 2,580 0 0 0 0 0 0TOTAL RESERVE ACCOUNTS 357,720 355,200 356,199 382,830 27,630 7.78% 202,812 203,605 218,478 67,278 67,372 72,650 85,110 85,223 91,701

Ind 132,458 132,458 142,239 45,189 45,189 48,931 60,750 60,750 65,536Joint 70,354 71,147 76,239 22,089 22,183 23,719 24,360 24,473 26,166



GENERAL GOVERNMENT 01 51.8% 51.8% 51.8% 23.0% 23.0% 23.0% 25.2% 25.2% 25.2% Motor Vehicle Excise 01 678,294 627,000 743,046 675,690 48,690 7.77% I 465,000 548,301 497,304 62,000 73,975 68,304 100,000 120,770 110,082 Watercraft Excise 05 3,035 2,950 3,199 3,170 220 7.46% I 2,000 2,275 2,208 350 381 368 600 543 594 Motor Vehicle Agent Fee 10 11,501 11,400 11,994 11,505 105 0.92% I 8,000 8,159 8,005 1,400 1,407 1,371 2,000 2,428 2,129 Town Clerk Receipts 15 5,443 5,750 5,361 5,622 (128) -2.23% I 3,800 3,605 3,745 1,000 745 923 950 1,011 954 Weapons Permits 20 255 160 135 200 40 25.00% I 160 135 200 0 0 0 0 0 0 Bear Bait Revenue 21 1,880 1,400 1,820 1,240 (160) -11.43% I 0 0 0 1,000 1,100 1,000 400 720 240 Supplemental Tax Revenue 30 0 140 0 140 0 0.00% I 100 0 100 20 0 20 20 0 20 Lien Cost Recovery 35 6,357 6,300 5,229 6,040 (260) -4.13% I 3,800 3,018 3,689 1,500 1,444 1,366 1,000 766 985 Interest Earned 40 7,569 4,200 12,492 6,930 2,730 65.00% I 2,500 7,335 4,227 900 2,831 1,545 800 2,327 1,158 Interest Charged 45 13,767 11,500 12,204 12,229 729 6.34% I 7,000 7,299 7,787 2,000 2,279 2,108 2,500 2,625 2,334 State Revenue Sharing 50 98,086 99,500 138,355 107,133 7,633 7.67% I 67,500 94,310 71,175 15,000 20,418 16,459 17,000 23,626 19,499 Snowmobile Reg. Reimburse. 55 2,443 2,300 2,324 2,344 44 1.91% I 1,500 1,529 1,510 300 258 320 500 536 514 Tree Growth Reimbursement 60 18,803 18,750 23,473 19,814 1,064 5.67% I 2,250 5,338 2,564 6,500 6,768 6,558 10,000 11,367 10,692 Veterans Reimbursement 65 1,170 2,180 1,160 1,214 (966) -44.31% I 1,400 726 795 410 219 224 370 215 195 Stumpage Revenue 75 297,499 182,000 238,250 140,467 (41,533) -22.82% I 0 0 0 95,000 126,849 60,000 87,000 111,400 80,467 Miscellaneous Revenue 99 4,175 2,050 1,294 3,349 1,299 63.37% I 1,100 1,037 2,382 450 0 245 500 257 722

HIGHWAY DEPARTMENT 05 Expense Reimbursement 05 508 290 431 290 0 0.00% J 150 223 150 67 99 67 73 109 73 Wade Contract 10 2,500 2,500 0 2,500 0 0.00% J 1,295 0 1,294 575 0 575 630 0 631 LRAP (Formerly URIP) 15 70,568 70,000 72,636 70,000 0 0.00% I 37,000 38,380 37,000 14,500 15,304 14,500 18,500 18,952 18,500

FIRE DEPARTMENT Expense Reimbursement 01 5 290 88 290 0 0.00% J 200 61 199 42 13 43 48 14 48 T11R4 Fire Contract 05 11,677 11,660 11,628 11,660 0 0.00% J 8,034 8,035 8,020 1,702 1,686 1,716 1,924 1,907 1,924

RECREATION DEPARTMENT 15 Participant Fees 01 5,605 5,075 5,082 5,075 0 0.00% J 3,497 3,512 3,491 741 737 747 837 833 837 Sponsorships 05 1,250 1,089 2,822 1,089 0 0.00% J 750 1,950 749 160 409 160 180 463 180 Other Revenue 20 80 145 220 145 0 0.00% J 100 152 100 21 32 21 24 36 24 Indoor Swimming Registrations 25 568 2,033 1,000 2,033 0 0.00% J 1,401 691 1,398 299 145 299 335 164 335 Soccer Registrations 30 2,060 1,812 1,445 1,400 (412) -22.74% J 1,248 998 963 266 210 206 299 237 231

0 0 0PROPERTY SERVICES 20 0 0 0 Building Permit Revenue 01 7,214 5,100 8,563 5,101 1 0.02% I 3,300 5,680 3,508 800 1,043 751 1,000 1,840 842 Land Use Revenue 05 80 105 40 104 (1) -0.95% I 65 40 72 20 0 15 20 0 17 Plumbing Permit Revenue 10 2,040 1,600 1,373 1,600 0 0.00% I 1,300 818 1,100 200 75 236 100 480 264

PUBLIC SAFETY 25 Late Dog Fees 01 2,150 1,500 2,629 1,501 1 0.07% I 1,000 1,904 1,032 200 275 221 300 450 248

GENERAL ASSISTANCE 40 State Reimbursement 01 0 950 0 950 0 0.00% I 600 0 653 200 0 140 150 0 157

TOTAL REVENUE ACCOUNTS 1,256,582 1,081,729 1,308,291 1,100,825 19,096 1.77% 626,050 745,513 665,420 207,624 258,702 180,509 248,060 304,077 254,896

Ind 609,375 729,890 649,056 203,750 255,371 176,674 243,710 300,314 250,613Joint 16,675 15,622 16,364 3,874 3,331 3,835 4,350 3,763 4,283

RESERVE ACCOUNTS


Administrative %Highway %

Dept. X45Administrative %

Ownership %Highway %

REVENUES


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ALLEN, WILLIAM O. ALLEN, DARRIS B. 1,996.80 ARGRAVES RONALD D. JR. 2,422.40 2,561.80 ARGRAVES RONALD D. JR. 446.40 519.78 ARGRAVES RONALD D. JR. 2,358.40 2,494.13 B J B CORP 860.80 BAKER, JASON W. 1,430.40 BALLARD, COLIN J. BALLARD, SHIRLEY A. 913.60 BEAULIER, LINDA L. BEAULIER, RENE L. P.R. 2,099.20 BELANGER, LARRY J. 1,563.20 1,663.13 1,622.20 BOUCHARD, LAURA J. 265.60 BRALEY, ANNE d/b/a A.G.B. PROPERTIES 2,011.20 2,128.70 BRALEY, ANNE G. AGB PROPERTIES 838.40 960.28 BRENNAN, ROBER & CLYMENA 612.80 BROWN, JANET L. 1,456.31 BUCKLEY, TESSA 688.00 BURBY, CHARLENE R. 849.60 CAMERON, RICHARD A. 6.42 CARMICHAEL, CODY J. EDUCATIONAL TRUST 587.20 CARTER, BRANDY 528.00 CARVEL, MICHAEL W. 568.00 CHANDLER, KATHRYN M. 3,328.00 3,515.96 CLIFFORD, RONALD 600.00 COLLINS, CHARLES A. COLLINS, SUSAN 1,137.09 CONANT, JOSEPH A. WALSH, ELIZABETH A. 688.56 CONDON, PATRICIA A. 577.60 662.91 CRARY, CATHERINE S. 1,784.00 CROUSE, JEROD A. 2,288.00 CULLINS, JOANNE C. 1,064.00 DANA, CHRISTOPHER R. 2,048.00 2,148.66 DARLING, WENDY 444.80 514.85 252.90 DOUGHERTY, JOHN L. 758.40 DUBE, LAUNA 273.60 EASLER, LARRY, EASLER, DONNA 289.60 355.34 ELDRIDGE, JAMES E. 1,920.00 ELLIOTT, MATTHEW R., ELLIOTT, CARLEEN J. 1,558.40 ELLIOTT, MATTHEW R., ELLIOTT, CARLEEN J. 101.39 ELLIS, JAYE A. 3,300.80 3,279.98

Delinquent Tax List The books close for all three towns on the last business day of each year and delinquent tax lists will reflect this.

Outstanding tax amounts due are required to be reported in the annual town report by law. Be sure your payment reaches the Town Office prior to the last business day (allowing enough time for delivery if you mail your payment) if you wish to avoid being placed on this list. MAPLETON Real Estate 2019 2018 2017 2016+

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EYLER, STEPHEN D. 1,222.40 GAGNON, AMY S. VOISINE, NICHOLAS M. 3,102.40 GARRISON, AARON, GARRISON, KELLY 1,624.00 GUIMOND, ROLAND I. 563.20 383.11 HAFFORD, FLOYD D. 364.80 HAINES, TROY A. 776.00 863.83 848.10 HANKS, DANIEL POULIN, SUZANNE 1,713.60 HANNING, STEVEN D. & ANNE M. 369.60 HANNING, STEVEN D. & ANNE M. 936.00 HENTHORN, JAMES E. 1,100.80 1,240.71 HILL. ROCKY L. SR 742.40 822.48 HILL, ROCKY L. SR 385.60 HUBBARD, CALVIN 1,721.60 1,860.11 JACKSON, GERALD P. JACKSON, WIL 260.80 327.31 JACKSON, GERALD P. 1,942.40 KEISER, CLAYTON G., KEISER, ALICE MAE 980.80 KENNEDY, KATHY N. KENNEDY, MICHAEL P. 342.40 KING, LONA - IRREVOCABLE TRUST 875.20 437.38 LANGLEY, JEFFERY L. 65.14 LANGELY, LOU ANNE 363.20 426.22 LAVWAY, TERRANCE C. HEIRS OF 180.80 LEVASSEUR, ROSE 92.80 LOVLEY, BRETT E., LOVLEY, MARY E. 1,432.00 1,574.52 MAYNARD, JOSHUA M. 1,348.80 1,470.87 MCCRUM, HAROLD K. MCCRUM, CHERYL K. 674.66 MCKENZIE, LORI L. 384.00 486.17 MERCHANT, RALPH III., ROBINSON, PENNY 1,953.60 MICHAUD, DANA M. 422.40 MILLER, RYAN S. 507.47 MINTS, JOSEPH JR. 308.80 MINTS, JOSEPH JR. 715.20 MOUNTAIN, BRENDA B. 756.80 898.96 NORTH HAVEN, INC 1,409.60 1,506.85 NORTH HAVEN, INC 2,668.80 NORTH HAVEN, INC 212.80 NORTH HAVEN, INC 358.40 NORTH HAVEN, INC 233.60 NORTH HAVEN, INC 1,796.80 NORTH HAVEN, INC 1,627.20 1,735.52 NORTH HAVEN, INC 1,180.80 1,281.69 NORTH HAVEN, INC 529.60 612.13

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NORTH HAVEN, INC 248.00 315.79 PATTERSON, CHRISTOPHER PATTERSON CRYSTAL 1,347.20 PELLETIER, SHELBY M. 150.40 PENDEXTER, CHRISTOPHER 78.40 141.41 PENDEXTER, CHRISTOPHER 1,179.20 992.37 PLUMMBER, ROBIN L. & TODD M. 616.00 713.91 RACKLIFFE, REGINALD - HEIRS OF 803.20 919.54 RIOUX, GUILDO 1,246.40 SHAW, ROBERT L. SHAW, PAULA B. 3,360.00 SIMPSON, CINDY E. 648.00 763.26 755.94 SIMPSON, KENDEL D. 433.60 546.76 SMITH, RUBY, HEIRS OF 272.00 337.18 SMITH, STEVEN R. SMITH, ANDREA L. BARD 286.40 SORENSEN, INGEMANN N. DOROTHY 1,352.00 1,278.86 THOMPSON, HEIDI 716.14 TOBIN, DARRELL L. 462.40 TOMPKINSON, MATTHEW J. 464.00 542.84 TOMPKINS, VICKI 488.00 WILLIAMS, ERIC F. 1,576.00 WILLIAMS, STEVEN J. 449.60 551.04 WILLIAMS, STEVEN J. 447.57 WILSON, BRAD 524.80 620.14 596.24 TOTALS 100,061.55 44,456.48 4,075.38

ARGRAVES, RONALD JR. 485.33 524.11 CHANDLER MOTORSPORTS 80.00 EBBS AUTOWORKS 800.00 TOTALS 1,365.33

MAPLETON Personal Property 2019 2018 2017 2016+

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ADAMS, GREGORY C. 656.76 ARGRAVES, RONALD JR. 964.08 1,054.69

BOYLES, ROBERT 1,159.08 1,275.38

BOYLES, ROBERT 469.56 549.57

BOYLES, WALLACE, BOYLES, MELODY LYNN 151.32 61.53

BRAGG, BETTY L. 594.36 701.86

BRAZIER, MICHAEL S. 168.48 CARMICHAEL, HARLEY HEIRS OF 407.44 CARMICHAEL, RODNEY 463.32 554.48

CARNEY, RODNEY A. 1,244.88 1,376.73

CHENEY, DONALD L CHENEY, TERRY 2,396.16 COLLINS, JOSEPH 162.24 CRAY, DOUGLAS R. 549.12 CURTIS, ALICE M., CURTIS, JEFFREY EARL SR. 716.04 734.29

D-KY PROPERTIES, LLC 1,414.92 1,439.11

ELLIS, BETTY 497.64 FANJOY, BRUCE 494.20 HUDSON, JESSE ALLEN 918.37 JACKSON, GERALD P. 318.24 JONES, SABINE M. 1,503.84 917.68

JORDAN, KEITH 1,215.24 1,209.99

KENNEDY, JOHN F. 414.96 413.17

LEVASSEUR, ROSE M. 940.68 LEVASSEUR, ROSE M. 170.04 LOVELY, BEVERLY JR MICHAUD, SANDRA 247.40 LOVLEY, BRIAN M. SR. 156.00 221.00

LOVLEY, LISA L. 188.76 266.77

MAYNARD, ALTON HEIRS OF 835.31 MCHUGH, MARY-ANN 644.12 MCLELLAN, MICHAEL T. (SR.) 606.84 MORSE, JANICE 435.24 PAUL, DAWN J 246.27 PAUL, DONALD 131.04 194.84

PENDEXTER, RITA E. 37.44 RICHARDSON, ELWYN V. 418.08 497.26

RICHARDSON, WELDON RICHARDSON, DONNA 502.32 SALO, ALLEN L. 411.84 SHARP, ARNOLD E., JR. 511.68 1,156.98

SHARP, INZA N 171.52 SIMPSON, DALE 391.56 461.30 442.81

THERIAULT, ADAM 593.69

CASTLE HILL Real Estate 2019 2018 2017 2016+

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TOMPKINS, KALEB M. 368.16 TURNER, DONALD 400.40 TURNER, PEGGY J., SAWYER, JEFFREY B. 1,592.76 TWOMBLY, MATTHEW 1,458.60 VALLEY VENTURE CAPITAL, LLC 5,421.00 VAUGHAN, WILLIAM A. 971.88 1,075.94

WOOD, GAIL E. MYERS, JAMES D. 1,098.24 TOTALS 35,831.12 14,162.57 442.81

ARGRAVES, ERIC 54.60 60.08 60.46 65.42 ARGRAVES, RONALD SR. 54.60 60.08 DOUGAN, DAVID 54.60 60.08 JORDAN, KEITH 60.08 60.46 65.42 RICHARDS, DEREK 140.40 154.49 155.48 168.23 TOTALS 304.20 394.81 276.40 299.07

ALLEN, GEORGE ALLEN, NANCY M. 492.90 ALLEN, GEORGE ALLEN, NANCY M. 906.30 ALLEN, GEORGE ALLEN, NANCY M. 71.55 ALLEN, GEORGE ALLEN, NANCY M. 23.85 ARCHER, MICHAEL P. 879.27 BREWER, ALANNA 750.48 BROWN, JULIE ANN 442.02 CARON, KEITH C. 2,424.75 CHASSE, ROGER JR. 480.18 CHASSE, ROGER JR. 427.71 CMJ RAILROAD 160.59 COREY, VERA A. 384.78 489.44 CYR, MARK A. 475.41 CYR, WAYNE 3,180.11 DANNENBERG, BRUCE 1,383.30 EATON, DALE – HEIRS OF 849.93 EMERA MAINE 8,506.50 GETCHELL-EASLER, AMBER LANGLEY, LOUANNE 219.42 GILSON, DOUGLAS G. 1,694.94

CASTLE HILL Personal Property 2019 2018 2017 2016+

CHAPMAN Real Estate 2019 2018 2017 2016+

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HENDERSON, ROY H. JR C/O DOODY, KATHERINE 402.27 KENNEDY, STEVEN L. KENNEDY, CAROL J. 1,372.17 1,581.68 KNOWLES, JASON W. 704.37 LABELLE, SARAH J. 1,505.73 LANGILLE, REBECCA 133.56 LAPLANTE, DEBRA A. 1,446.90 LAPLANTE, JAMES N. LAPLANTE, DANIELLE L. 800.83 LOVELY, MATTHEW J. 1,558.20 1,879.68 MATTEI, THOMAS 888.07 NEECE, TYLER R. 912.66 NORTH HAVEN, INC. 1,368.99 1,545.50 PARKER, DEBORAH A. 186.89 PULCIFUR, LARRY F. 599.43 RAYMOND, ALAN T. 1,130.49 RIPLEY, TERRY RIPLEY, LISA 544.17 RITTENHOUSE, DAVID RITTENHOUSE, KRISTEN 168.54 SMITH, SUSAN 1,769.67 2,048.01 SWANSON, ALDEN E., JR. SWANSON, KATHLEEN A. 2,539.23 2,858.63 SWANSON, ALDEN E., JR. SWANSON, KATHLEEN A. 298.92 384.01 THIBAULT, OWEN 1,265.64 TOTALS 43,350.72 10,786.95

DISH NETWORK LLC 55.00 DISHNET SATELLITE BROADBAND, LLC 0.81 TOTALS 55.81

Tax bill payments can be sent periodically for whatever amount you are comfortable sending. Just be sure to identify what account you would like your payment applied to. You can pay on past due balances or make prepayments on next year’s taxes. Prepaid tax accounts will receive the same discounts available if paid in full within the discount period (provided a discount is approved at town meeting). Avoid potential lien charges and interest fees by PREPAYING.

CHAPMAN Personal Property 2019 2018 2017 2016+

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Mapleton Audit Report for the Year Ending 12/31/2019

TOWN OF MAPLETON, MAINE

BALANCE SHEET

GOVERNMENTAL FUNDS

DECEMBER 3 I, 2019

ASSETS Cash and cash equivalents Uncollected taxes Accounts receivable Tax liens

Total assets

LIABILITIES Accounts payable Compensated absences

GENERAL FUND

$ 1,198,232 98,031

48,532

s 1,344,795

$ 24,257 12,851

Due to other governments 11,001 48,109

DEFERRED INFLOW OF RESOURCES Unavailable revenue-property taxes 75,000

FUND BALANCES Non-spendable 48,532 Committed for Capital Projects 533,424 Unassigned 639,730

TOTAL FUND BALANCES 1,221,686

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND HJND BALANCES $ 1,344,795

This is the State required portion of the audit report for Mapleton. The full audit is on file at the Town Office and is available for review or copy upon request or by going to www.mapleton.me -> Town Information Page.


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Chester M. Kearney Certified Public Accountants

12 Dyer Street. Presque Isle. Maine 04769-1550 207-764-3171 Fax 207-764-6362

Barbara E. McGuire, CPA. CGMA Timothy P. Poitras, CPA. CGMA

To the Joint Board of Selectpersons of Town of Mapleton, Maine

INDEPENDENT AUDITORS' REPORT

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, its major fund and the aggregate remaining fund information of the Town of Mapleton, Maine, as of and for the year ended December 31, 2019, and the related notes to the financial statements, which collective ly 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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of 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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Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of the Town of Mapleton, Maine, as of December 31, 2019, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in conformity 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 on pages 3 through 6, the budgetary comparison information, schedule of employer's pension contributions, schedule of employer's share of net pension liability and schedules of changes in net OPEB liability and related ratios on pages 30 through 33 be presented to supplement the basic financial statements. Such info rmation, 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 regarding 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 op1mons on the financial statements that collectively comprise the Town of Mapleton's basic financial statements as a whole. The accompanying supplementary information on page 34 is presented for purposes of additional analysis and is not a required part of the basic financial statements. The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The 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 financial statements or to the financial statements themselves, and other procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements taken as a whole.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated February 17, 2020 on our consideration of the Town of Mapleton's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit preformed in accordance with Government Auditing Standards in cons ider ing the Town's internal control over financial reporting and compliance.

Chester M. Kearney Presque Isle, Maine February 17, 2020

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MANAGEMENT'S DISCUSSION AND ANALYSIS

DECEMBER 31, 2019

UNAUDITED

As management of Mapleton, Maine, we offer readers of the Town's financial statements this narrative overview and analysis of the financial activities of the Town for the fiscal year ended December 31, 2019. We encourage readers to consider the information presented here in conjunction with the Town's financial statements.

FINANCIAL HIGHLIGHTS • The assets of Mapleton exceeded its liabilities at the close of the most recent fiscal year by$2,714,500 (net position). Of this amount, $1,150,512 (unrestricted net position) may be usedto meet the government's on-going obligations to citizens and creditors.

• The government's total net position increased by $106,997 in the year ended December 31,2019.

• As of the close of the current fiscal year, the Town's governmental funds reported combinedending fund balances of $1,221,686 an increase of $63,984 in comparison with the prior year.Approximately 52% of this total amount, $639,730, is available for spending at the government ' sdiscretion (unassigned fund balance).

• At the end of the current fiscal year, unassigned fund balance for the general fund was $639,730or 24% of total general fund expenditures.

USING THIS ANNUAL REPORT

The Town of Mapleton's financial statements are comprised of a series of statements. The Statement of Net Position and the Statement of Activities provide an overview of the government as a whole and its activities. The Fund Financial Statements, which begin immediately after the Statement of Activities, provide a more detailed look at the governmental funds. Next are the notes to the financial statements, which provide information essential to a complete understanding of the data provided. Following the notes are the combining and individual fund schedules, including non-major governmental funds.

GOVERNMENT-WIDE FINANCIAL STATEMENTS

The government-w ide financial statements present financial information in two statements, the Statement of Net Position and the Statement of Activities. These statements provide an overview of the government as a whole (similar to private-sector statements). All of the current year's revenues are taken into account regardless of when cash is received. The Statement of Net Position provides a picture of the difference between assets and liabilities, which is called Net Position. The Statement of Activities provides a look at how the net position has changed from the prior year to the current year. Increases or decreases in net position can show whether the Town is improving or deteriorating. Other factors need to be considered, such as changes in the Town's property tax base and the condition of the roads, to assess the overall health of the Town.

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DECEMBER 31, 2019

UNAUDITED

FUND FINANCIAL STATEMENTS

A fund is a grouping of related accounts which is used to maintain control over resources which have been segregated for specific activities or objectives. The Town of Mapleton , like other state and local governments, uses fund accounting to insure and demonstrate compliance with finance related legal requirements. All of the funds of the Town are governmental funds. The Fund Financial Statements provide details of the Town's most significant funds, not the Town as a whole. These statements begin immediately after the Statement of Activities. Some funds are required to be established by state law and by bond covenants. However, management establishes other funds to help it control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants, and other money.

• Governmental funds - Most of the Town's basic services are reported in governmental funds,which focus on how money flows into and out of those funds and the balances left at year endwhich are available for spending. These funds are reported us ing an accounting method calledmodified accrual accounting, which measures cash and all other financial assets which can readilybe converted to cash. The governmental fund state ments provide a detailed short-term view of thetown's general government operations and the basic services it provides. Governmental fundsinformation helps you determine whether there are more or fewer financial resources that can bespent in the near future to finance the Town's programs.

• Proprietary funds - The Town maintains no proprietary funds.

• Fiduciary funds - The Town maintains no fiduciary funds.

Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 13 to 29 of this repo1t.

Other information. This report also includes various supplemental schedules to provide additional detail for the various items reported. These supplemental schedules can be found on pages 30 to 34 of this report.

THE TOWN AS A WHOLE - STATEMENT OF NET POSITION and STATEMENT OF ACTIVITIES

The first two financial statements presented (pages 7 and 8) are the Statement of Net Position and the Statement of Activities and are designed to present the Town as a whole similar to the way a business presents its financial statements. The Statement of Net Position combines the assets and liabilities as presented in the governmental funds with the Town's capital assets and long-term liabilities. The Statement of Activities shows the gross and net cost of the various departments which are funded by various general revenues including property taxes and other revenues. Revenues are recognized when earned regardless of when they are collected and expenses are recognized when the liability becomes due. Since capital asset purchases are not considered an expense under this measurement focus, annual charges for depreciation are recognized to indicate the use of these assets over time.

~ 35 ~



DECEMBER 31, 2019

UNAUDITED

The following information is a condensed version of the Statement of Net Position and Activities with comparative information included. The analysis below focuses on the net position and changes in net position of the Town's governmental activities. The Town of Mapleton's net position for the governmental activities increased by $106,997 during the year ended December 31, 2019. The total cost of governmental activities was $2,611,639. However, many programs are subsidized by user fees , g rants and contributions. Therefore, the ultimate cost to the taxpayers was $2,573,259 after taking into consideration the program revenues. See the Statement of Activities for greater detail

Statement of Net Position 12/31/19 12/31/ l 8

Total current assets 1,344,795 1,298,775 Total non-current assets 1,563,988 1,494,776 Total assets 2,908,783 2,793,551 Total deferred outflows of resources 32,661 22,883 Total current liabilities (48, I 09) (31,073) Total non-current liabilities (139,343) (138,915) Total deferred inflows of resources (39,492) (38,943) Total net position 2_.lli,5Jill 2,_6J)..1503

Statement of Activities Tax revenues 2,377,377 2,277,091 Intergovernmental revenues 243,032 210,843 Other revenues 98,227 433,470

Total revenues 2,714,500 2,921,404

Education 1,5 17,6 77 1,457,878 County tax 184,824 182,084 General government 306,713 292,829 Reserves 5,431 8, l 03 Public safety 37,037 39,169 Property services 16,870 12,821 Protection 91,083 84,845 High ways 391,973 336,354 General assistance 548 Recreation 42,140 35,563 Community service 26,144 28,112 Pension and OPEB expense (8,801) (14,199)

Total expenses 2,611,639 2,463,559 Change in net position 11)6,997 451 ,845

~ 36 ~



DECEMBER 31, 2019

UNAUDITED

FINANCIAL ANALYSIS OF THE TOWN'S FUNDS AND GENERAL FUND BUDGETARY HIGHLIGHTS

The Town continues to meet its responsibilities for sound financial management. Actual revenues were over budget by $142,242. Actual expenditures were over budget by $13,258. The change in fund balance was an increase of $63,984. The only expenditure lines where expenditures exceeded appropriations were reserves, highways and recreation.

CAPITAL ASSETS

Governmental activities, capital assets net of depreciation totaled $1,563,988 as of December 31, 2019, representing a $69,211 increase from the prior year end. The Town spent funds on road improvements, equipment and recreation facilities. Annual depreciation expense totaled $165,644. See financial statement note 3 for further details. The town maintains a number of reserve accounts to contribute to the replacement and acquisition of new assets for the purpose of providing public service. See financial statement page 34 for a listing of these reserve accounts.

LONG-TERM DEBT

The Town does not have any outstanding long-term debt as of December 31, 2019. The only long-term obligations relate to pension and OPEB liabilities.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES

• The unemployment rate for Aroostook County is currently 4.2%, which is a decrease from a rateof 4.8% a year ago. The County's rate is comparable to the national rate of 3.5% and the state rate2.9%.

• Inflationary trends in the region compare favorably to national indices.

All of these factors were considered in preparing the Town's budget for the 2020 fiscal year.

CONTACTING THE TOWN'S FINANCIAL MANAGEMENT

This financial report is designed to provide our citizens, taxpayers, customers, investors, 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 any questions about this report or need additional financial information, contact the Town Manager, at P.O. Box 500, Mapleton, ME 04757.

~ 37 ~

Castle Hill Audit Report for the Year Ending 12/31/2019

TOWN OF CASTLE HILL, MAINE

BALANCE SHEET

GOVERNMENTAL FUNDS

DECEMBER 31, 2019

ASSETS Cash and cash equivalents Uncollected taxes Accounts receivable

Tax liens Tax acquired property

Total assets

LIABILITIES Compensated absences

Due to other governments

DEFERRED INFLOW OF RESOURCES Unavailable revenue-property taxes

FUND BALANCES Non-spendable Restricted Committed for capital projects Assigned Unassigned

TOTAL FUND BALANCES

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

GENERAL FUND

$ 367,820 35,742

181 14,605 1,124

$ 419,472

$ 2,697 8

2,705

28,000

15,729 707

166,34 1 1,048

204,942

388,767

$ 419,472

This is the State required portion of the audit report for Castle Hill. The full audit is on file at the Town Office and is available for review or copy upon request or by going to www.mapleton.me -> Town Information Page.


~ 38 ~

To the Board of Selectmen of Town of Castle Hill, Maine



We have audited the accompanying financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the Town of Castle Hill, Maine, as of and for the year ended December 31, 2019, 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 is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles gene rally 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.


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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.




12 Dyer Street. Presque Isle, Maine 04769-1550 207-764-3171 Fax 207-764-6362

Barbara E. McGuire, CPA, COMA Timothy P. Poitras, CPA, COMA

~ 39 ~

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of the Town of Castle Hill, Maine, as of December 31, 2019, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America.

Other Matters


Accounting principles generally accepted in the United States of America require that the Management's Discussion and Analysis on pages 3 through 6 and the budgetary comparison information, schedule of employer's pension contributions, schedule of employer's share of net pension liability and schedules of changes in net OPEB liability and related ratios on pages 31 through 34 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 regarding 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 opm1ons on the financial statements that collectively comprise the Town of Castle Hill's basic financial statements as a whole. The accompanying supplementary information on page 35 is presented for purposes of additional analysis and is not a required part of the basic financial statements. The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The 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 financial statements or to the financial statements themselves, and other procedures in accordance with auditing standards genera lly accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements taken as a whole.


In accordance with Government Auditing Standards, we have also issued our report dated February 18, 2020 on our consideration of the Town of Castle Hill's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit prefo1med in accordance with Government Auditing Standards in considering the Town's internal control over financial reporting and compliance.


~ 40 ~

TOWN OF CASTL HILL, MAINE


DECEMBER 31, 2019

UNAUDJTED

As management of Castle Hill, Maine, we offer readers of the Town's financial statements this narrative overview and analysis of the financial activities of the Town for the fiscal year ended December 31, 2019. We encourage readers to consider the information presented here in conjunction with the Town's financial statements.

FINANCIAL HIGHLIGHTS

• The assets of Castle Hill exceeded its liabilities at the close of the most recent fiscal year by$960,466.(net position). Of this amount, $385,939 {unrestricted net position) may be use d to meetthe government's on-going obligations to citizens and creditors.

• As of the close of the current fiscal year, the Town's governmental funds reported combinedending fund balances of $388,767 an increase of $34,185 in comparison with the prior year.Approximately 53% of this total amount, $204,942, is available for spending at the government'sdiscretion (unassigned fund balance).

• At the end of the current fiscal year, unassigned fund balance for the general fund was $204,942or 32% of total general fund expenditures.


The Town of Castle Hill's financial statements are comprised of a series of statements. The Statement of Net Position and the Statement of Activities provide an overview of the government as a whole and its activities. The Fund Financial Statements, which begin immediately after the Statement of Activities, provide a more detailed look at the governmental funds. Next are the notes to the financial statements, which provide in formation essential to a complete understanding of the data provided. Following the notes are the combining and individual fund schedules, including non-major governmental funds.


The government-wide financial statements present financial information in two statements, the Statement of Net Position and the Statement of Activities. These statements provide an overview of the government as a whole (similar to private-sector statements). All of the current year's revenues are taken into account regard less of when cash is received. The Statement of Net Position provides a picture of the difference between assets and liabilities, which is called Net Position. The Statement of Activities provides a look at how the net position has changed from the prior year to the current year. Increases or decreases in net position can show whether the Town is improving or deteriorating. Other factors need to be considered, such as changes in the Town's property tax base and the condition of the roads, to assess the overall health of the Town.

~ 41 ~



DECEMBER 31, 2019

UNAUDITED


A fund is a grouping of related accounts which is used to maintain control over resources which have been segregated for specific activities or objectives. The Town of Castle Hill, like other state and local governments, uses fund accounting to insure and demonstrate compliance with finance related legal requirements. All of the funds of the Town are governmental funds. The Fund Financial Statements provide details of the Town's most significant funds, not the Town as a whole. These statements begin immediately after the Statement of Activities. Some funds are required to be established by state law and by bond covenant s. However, management establishes other funds to help it control and manage money for pa1iicular purposes or to show that it is meeting legal responsibilities for using ce1tain taxes, grants, and other money.

• Governmental funds - Most of the Town's basic services are reported in governmental funds,which focus on how money flows into and out of those funds and the balances left at year endwhich are available for spending. These funds are reported using an accounting method calledmodified accrual accounting, which measures cash and all other financial assets which can readilybe converted to cash. The governmental fund statements provide a detailed short-term view of thetown's general government operations and the basic services it provides. Governmental fundsinformation helps you determine whether there are more or fewer financial resources that can bespent in the near future to finance the Town's programs.



Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 13 to 30 of this report.

Other information. This repo1t also includes various supplemental schedules to provide additional detail for the various items repo1ied. These supplemental schedules can be found on pages 31 through 35 of this report.

THE TOWN AS A WHOLE - STATEMENT OF NET POSITION AND STATEMENT OF ACTIVITIES

The first two financial statements presented (pages 7 and 8) are the Statement of Net Position and the Statement of Activities are designed to present the Town as a whole similar to the way a business presents its financial statements. The Statement of Net Position combines the assets and liabilities as presented in the governmental funds with the Town's capital assets and long-tenn liabilities. The Statement of Activities shows the gross and net cost of the various departments which are funded by various general revenues including property taxes and other revenues. Revenues are recognized when earned regardless of when they are collected, and expenses are recognized when the liability becomes due. Since capital asset purchases are not considered an expense under this measurement focus, annual charges for depreciation are recognized to indicate the use of these assets over time.

~ 42 ~


MANAGEMENT'S DISCUSS!ON AND ANALYSIS

DECEMBER 31, 20I 9

UNAUDITED

The following information is a condensed version of the Statement of Net Position and Activities with comparative information included. The analysis below focuses on the net position and changes in net position of the Town's governmental activities. The Town of Castle Hill's net position for the governmental activities increased by $62,136 during the year ended December 31, 2019. The total cost of governmental activities was $597,944. However, many programs are subsidized by user fees, grants and contributions. Therefore, the ultimate cost to the taxpayers was $582,640 after taking into consideration the program revenues. See the Statement of Activities for greater detail.

Statement of Net Position 12/31/19 12/31/18

Total current assets 425,768 400,047 Total non-current assets 622,294 594,635 Total assets 1,048,062 994,682 Deferred outflows of resources 7,748 4,720 Total current liabilities (9,001) (8,965) Total long-term liabilities (77,976) (83,936) Deferred inflows of resources (8,367) (8,171) Total net position 960,466 898,330

State ment of Activities Tax revenues 446,148 433,687 Intergovernmental revenues 71,468 61,941 Other revenues 142,464 177,093

Total revenues 660,080 672,721

Education 294,381 287,207 County tax 36,428 34,931 General government 68,034 68,661 Reserves 91,272 41,131 Public safety 6,771 6,765 Property services 3,045 3,077 Protection 18 ,879 17,371 Highways 67,765 109,653 General assistance 275 55 Recreation 9,172 7,563 Community service 4,402 4,682 Pension expense (2,224) (30,017) OPEB expense (256) 711

Total expenses 597,944 551,790

Landfill debt cancellation 35,775

Change in net position 15..6,706

~ 43 ~



DECEMBER 31, 2019

UNAUDITED

FINANCIAL ANALYSIS OF THE TOWN'S FUNDS AND GENERAL FUND BUDGETARY HIGHLIGHTS

The Town continues to meet its responsibilities for so und financial management. Actual revenues were over budget by $74,767. Actual expenditures were over budget by $15,582. After utilization of prior year fund balance the change in fund balance was a $34,185 increase, mainly due to an increase in both stumpage revenue and excise taxes as well as lower than expected general government expenditures. There were no other accounts significant ly over budget.

CAPITAL ASSETS

Governmental activities capital assets net of depreciation totaled $573,820 as of December 31, 2019, representing a $33,971 increase from the prior year end. The Town spent funds on road improvements and a plow truck. Annual depreciation expense totaled $53,300. See financial statement note 4 for further details. The Tow n maintains a number of reserve accounts to contribute to the replacement and acquisition of new assets for the purpose of providing public service. See financial statement page 28 for a listing of these reserve accounts.

LONG-TERA1DEBT

In 2008 the Town entered into an Inter Community Agreement to operate a landfill and as such, has incurred debt totaling $420,000. The remaining debt of 35,775 was cancelled in the year ending December 31, 2018 due to the consolidation of the Tri-Community and the Presque Isle landfills. See financial statement footnote number 6 for more information.


• The unemployment rate for Aroostook County is currently 4.2%, which is an decrease from arate of 4.8% a year ago. The County's rate is comparable to the national rate of 3.5% and the staterate 2.9%.

• inflationary trends in the region compare favorably to national indices.

All of these factors were considered in preparing the Town's budge t for the 2020 fiscal year.


This financial repo11 is designed to provide our citizens, taxpayers, customers, investors, 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 any questions about this report or need add it ional financial information, contact the Town Manager, at P.O. Box 500, Mapleton, ME 04757.

~ 44 ~

Chapman Audit Report for the Year Ending 12/31/2019

TOWN OF CHAPMAN, MAINE

BALANCE SHEET

GOVERNMENTAL FUNDS

DECEMBER 31, 2019

ASSETS Cash and cash equivalents Uncollected taxes Tax hens

Total assets

LIABILITIES Compensated absences Due to other governments

DEFERRED INFLOW OF RESOURCES Unavailable revenue-property taxes

FUND BALANCES Non-spendable Committed for capital projects Assigned Unassigned

TOTAL FUND BALANCES

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

GENERAL FUND

$ 406,428 42,566 10787

$ 459,781

$ 3,074 23

3,097

35,000

10,787 216 ,5 78

1,18 1 193,138

421 684

$ 459,78 I

This is the State required portion of the audit report for Chapman. The full audit is on file at the Town Office and is available for review or copy upon request or by going to www.mapleton.me -> Town Information Page.


~ 45 ~


12 Dyer Street, Presque Isle, Maine 04769-1550 207-764-3171 Fax 207-764-6362

Barbara E. McGuire, CPA. COMA Timothy P. Poitras, CPA, COMA

To the Board of Selectmen of Town of Chapman, Maine



We have audited the accompanying financial statements of the governmental activities, each major fund and the aggregate remaining fund information of the Town of Chapman, Maine, as of and for the year ended December 31, 2019, 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 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.


Our responsibility is to express op1111ons 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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.



~ 46 ~

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information of the Town of Chapman, Maine, as of December 31, 2019, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America.

Other Matters


Accounting principles gene rally accepted in the United States of America require that the Management' s Discussion and Analysis on pages 3 through 6 and the budgetary comparison schedule of employer's pension contributions, schedule of employer's share of net pension liability and schedules of changes in net OPEB liability and related ratios on pages 30 through 33 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 regarding 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 op1111ons on the financial statements that collectively comprise the Town of Chapman's basic financial statements as a whole. The accompanying supplementary information on page 34 is presented for purposes of additional analysis and is not a required part of the basic financial statements. The supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records use d to prepare the financial statements. The 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 financial statements or to the financial statements themselves, and other procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements taken as a whole.


In accordance with Government Auditing Standards, we have also issue d our report dated February 18, 2020 on our consideration of the Town of Chapman's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit preformed in accordance with Government Auditing Standards in considering the Town's internal control over financial reporting and compliance.


~ 47 ~


MANAGEMENT'S DISCUSSION AND

ANALYSIS DECEMBER 31, 2019

UNAUDITED

As management of Chapman, Maine, we offer readers of the Town's financial statements this narrative overview and analysis of the financial activities of the Town for the fiscal year ended December 31, 2019. We encourage readers to consider the information presented here in conjunction with the Town's financial statements.

FINANCIAL HIGHLIGHTS

• The assets of Chapman exceeded its liabilities at the close of the most recent fiscal year by$1,001,544 (net position). Of this amount, $422,642 (unrestricted net position) may be used tomeet the government's on-going obligations to citizens and creditors.

• The government's total net position increased by $75,282 in the year ended December 31, 2019.

• As of the close of the current fiscal year, the Town's governmental funds repo1ied combinedending fund balances of $421,684 an increase of $82,349 in comparison with the prior year.Approximately 46% of this total amount, $193,138, is available for spending at the government'sdiscretion (unassigned fund balance).

• At the end of the current fiscal year, unassigned fund balance for the general fund was $193,138or 27.4% of total general fund expenditures.


The Town of Chapman's financial statements are comprised of a series of statements. The Statement of Net Position and the Statement of Activities provide an overview of the government as a whole and its activities. The Fund Financial Statements, which begin immediately after the Statement of Activities, provide a more detailed look at the governmental funds. Next are the notes to the financial statements, which provide information essential to a complete understanding of the data provided. Following the notes are the combining and individual fund schedules, including non-major governmental funds.


The government-wide financial statements present financial information in two statements -the Statement of Net Position and the Statement of Activities. These statements provide an overview of the government as a whole (similar to private-sector statements). All of the current year's revenues are taken into account regardless of when cash is received. The Statement of Net Position provides a picture of the difference between assets and liabilities, which is called Net Position. The Statement of Activities provides a look at how the net position has changed from the prior year to the current year. Increases or decreases in net position can show whether the Town is improving or deteriorating. Other factors need to be considered, such as changes in the Town's property tax base and the condition of the roads, to assess the overall health of the Town.

~ 48 ~

TOWN OF CHAPMAN, MAJ NE


DECEMBER 31, 2019

UNAUDITED


A fund is a grouping of related accounts which is used to maintain control over resources which have been segregated for specific activities or objectives. The Town of Chapman, like other state and local governments, uses fund accounting to insure and demonstrate compliance with finance related legal requirements. All of the funds of the Town are governmental funds. The Fund Financial Statements provide details of the Town's most significant funds, not the Town as a whole. These statements begin immediately after the Statement of Activities. Some funds are required to be established by state law and by bond covenants. However, management establishes other funds to help it control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants, and other money.

• Governmental funds - Most of the Town's basic services are reported in governmental funds,which focus on how money flows into and out of those funds and the balances left at year endwhich are available for spending. These funds are reported using an accounting method calledmodified accrual accounting, which measures cash and all other financial assets which can readilybe converted to cash. The governmental fund statements provide a detailed short-term view of thetown's general government operations and the basic services it provides. Governmental fundsinformation helps you determine whether there are more or fewer financial resources that can bespent in the near future to finance the Town's programs.



Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 13 to 29 of this report.

Other information. This repo11 also includes various supplemental schedules to provide additional detail for the various items reported. These supplemental schedules can be found on pages 30 to 34 of this report.

THE TOWN AS A WHOLE - STATEMENT OF NET POSITION AND STATEMENT OF ACTIVITIES

The first two financial statements presented (pages 7 and 8) are the Statement of Net Position and the Statement of Activities and are designed to present the Town as a whole similar to the way a business presents its financial statements. The Statement of Net Position combines the assets and liabilities as presented in the governmental funds with the Town's capital assets and long-term liabilities. The Statement of Activities shows the gross and net cost of the various departments which are funded by various general revenues including property taxes and other revenues. Revenues are recognized when earned regardless of when they are collected and expenses are recognized when the liability becomes due. Since capital asset purchases are not considered an expense under this measurement focus, annual charges for depreciation are recognized to indicate the use of these assets over time.

~ 49 ~


MANAGEMENT' S DISCUSSION AND ANALYSIS

DECEMBER 31, 2019

UNAUDITED

The following information is a condensed version of the Statement of Net Position and Activities with comparative information included. The analysis below focuses on the net position and changes in net position of the Town's governmental activities. The Town of Chapman's net position for the governmental activities increased by $75,282 during the year ended December 3I, 2019. The total cost of governmental activities was $708, I 02. However, many programs are subsidized by user fees, grants and contributions. Therefore, the ultimate cost to the taxpayers was $689,150 after taking into consideration the program revenues. See the Statement of Activities for greater detail.

12/31/19 12/31/ l8

Statement of Net Position Total current assets 459,781 378,814 Total non-current assets 578,902 587,279 Total assets 1,038,683 966,093 Deferred outflows of resources 8,755 5,361 Total current liabilities (3,097) (2,979) Total non-current liabilities (33,341) (32,970) Deferred inflows of resources (9,456) (9,243) Total net position l ,001,54.4 226,262

Statement of Activities Tax revenues 561,056 579,460 Intergovernmental revenues 93,079 80,184 Other revenues 129,249 147,663

Total revenues 783,384 807,307

Education 349,442 339,780 County tax 43,452 42,034 General government 81,070 79,922 Reserves 48,924 73,893 Public safety 7,475 6,037 Property services 3,890 3,525 Protection 39,114 34,353 Highways 122 ,2 08 88,676 General assistance Recreation 8,446 8,474 Interest on long -term debt Community service 6,891 9,377 Pension expense (2,512) (32,067) OPEB expense (298) 804

Total expenses 708,102 654,808

Landfill debt cancellation 76,580

Change in net position 15,2-8.2 22 ,079

~ 50 ~



DECEMBER 31, 2019

UNAUDITED

FINANCIAL ANALYSIS OF THE TOWN'S FUNDS AND GENERAL FUND BUDGETARY HIGHLIGHT'S

The Town continues to meet its responsibilities for sound financial management. Actual revenues were over budget by $62,646 due to positive excise tax collections and stumpage revenues. Actual expenditures were under budget by $44,703. The fund balance increased by $82,349 as a result.

CAPITAL ASSETS

Governmental activities capital assets net of depreciation totaled $578,902 as of December 31, 2019, representing a $8,377 decrease from the prior year end. The Town spent funds on equipment and the pool. Annual depreciation expense totaled $53,301. See financial statement note 3 for further details. The town maintains a number of reserve accounts to contribute to the replacement and acquisition of new assets for the purpose of providing public service. See financial statement page 34 for a listing of these reserve accounts.

LONG-TERM DEBT

The Town does not have any outstanding long-term debt as of December 31, 2019. The only long-term obligations relate to pension and OPEB liabilities.


• The unemployment rate for Aroostook County is currently 4.2%, which is a decrease from a rateof 4.8% a year ago. The County's rate is comparable to the national rate of 3.5% and the state rate2.9%.

• Inflationary trends in the region compare favorably to national indices.

All of these factors were considered in preparing the Town's budget for the 2019 fiscal year.


This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the Town's finance s and to show the Town's accountability for the money it receive s. If you have any questions about this report or need additional financial information, contact the Town Manager, at P.O. Box 500, Mapleton, ME 04757.

Town Clerk Report

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Autocycle Plates – Autocycle means a 3-wheeled motorcycle that has a steering wheel or handlebars, floor pedals for automotive-style controls and seating that does not require the operator to straddle or sit astride a seat. These autocycles currently have motorcycle plates but will now be required to have the autocycle plate.

Current Maine Law - 1995 and newer vehicles need a title. Here is a brief list of common items to bring in order to save you time and avoid multiple trips to the town office:

• When registering a new vehicle, be sure to bring your:1. Current insurance card

2. Old registration if transferring any excise tax credit

3. Current mileage

4. Bill of sale and seller’s title signed over to you (if purchased from an individual)

5. Proof of sales tax paid and title application if purchased from a car dealer.Registrations cannot be processed without these items. You may also RENEW your vehicleonline at www.maine.gov/sos/bmv and click on rapid renewal on the far right side. This is forRE-REGISTRATIONS only. NEW registrations and vehicles over 12,000 GVW must becompleted at the Town Office. The Town Agent Fee has increased $2.00 for re-registrationsand new registrations. As a reminder, the Town Office charges $2.00 for all faxes, includinginsurance cards

• When registering a recreational vehicle such as a boat, ATV or snowmobile, bring your oldregistration to renew. If new, bring proof of sales tax paid, the temporary registration and the

length and motor size if you are registering a boat. If purchasing from an individual, have your bill of sale indicating the serial number and the seller’s name and address. ATV and snowmobile registrations are $46.00 for a renewal and $47.00 for new. Boat registration fees and excise vary according to the

motor horse power and length. Registrations fees on boats have increased $5.00. Milfoil is $10.00 and is attached to the registration sticker. You may also RENEW your boat, ATV or snowmobile registrations online through MOSES (Maine Online Sportsman Electronic System) at www.maine.gov/ifw. This is for RE-REGISTRATIONS only. NEW registrations must be completed at the Town Office.

• Maine Department of Inland Fisheries & Wildlife is promoting paperless law books for allaspects of outdoor activities. (ATV, snowmobile, boats, hunting & fishing, etc.) Law books canbe downloaded on your smart phone at www.mefishwildlife.com

• The fees for licensing dogs are $6.00 for neutered/spayed dogs (with providedneutering/spaying certificate) and $11.00 for dogs that are not neutered or spayed orfailed to show proof. You must also show the clerk the rabies certificate (not tag). The

http://www.maine.gov/sos/bmv

http://www.maine.gov/ifw

http://www.mefishwildlife.com/

Town Clerk Report

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State of Maine has a LEASH LAW and we ask that you abide by it! If a dog is not re-licensed by Jan. 31st, a $25 late fee per dog is assessed on Feb. 1st.

• Marriage licenses are $40.00.

• Certified copies of birth, marriage and death certificates are $15.00 for the first copy and$6.00 for each additional copy of the same record.

• When obtaining a hunting or archery license, have a previous license available. For first timehunting or archery licenses or new to our towns, be ready to provide a previous license or your HunterSafety Certification Card. Licenses can be purchased online at www.maine.gov/ifw.

• The over 70 lifetime license and the Disabled Veteran’s license include all necessarypermits or stamps. These licenses do not include permits issued in a lottery system.

• A resident Lifetime License is available for ages 1 through 15 and 65 and older.Applications can be picked up at the Town Office.

• A person may purchase an Apprentice License up to 5 times before they are required to take theHunter Safety course. An Apprentice License is available for 16 years old or older who has neverheld a valid adult hunting license and must hunt in the presence of an adult supervisor at least 18years of age who has held a valid hunting license for the prior 3 consecutive years.

FEES FOR 2020 LICENSES Archery $27.00 Migratory Waterfowl $7.50 Expanded Archery-Either Sex $34.00 Spring/Fall Turkey $22.00 Expanded Archery- Antlerless $14.00 Duplicate $2.00 Archery / Fish $45.00 Fishing $27.00 Crossbow $27.00 Hunting $28.00 Bear Permit $29.00 Jr. Hunting $10.00 Combination- Hunting & Fishing $45.00 Muzzleloading $15.00 Combination- Military $5.00 Pheasant $18.00 Military Dependent / Hunt & Fish $22.00 Small Game $17.00 Military Dependent / Hunting $12.00 Coyote Night Hunt $6.00 Military Dependent / Fishing $12.00 Superpack $203.00 Apprentice Hunt $28.00 Over 70 Lifetime $8.00 Apprentice Archery or Crossbow $28.00 Outdoor Partners Program $15.00

Susan Bragdon Mapleton*Castle Hill*Chapman Town Clerk [email protected]

http://www.maine.gov/ifw


2019 Clerk Issued and Filed

Inland Fisheries & Wildlife Mapleton Castle Hill Chapman Non-Resident Totals

3-Day Snow Sleds 0 0 0 0 0 Snow Sleds - Season 160 30 60 3 253

ATVs 250 54 90 5 399 Boats 130 35 54 0 219

Over 70 3 3 0 0 6 Hunting 29 8 11 2 50 Fishing 36 8 13 2 59 Combo 67 14 32 1 114

SM. Game 12 0 0 1 13 Coyote Night Hunt 1 1 1 0 3

Migratory Waterfowl 1 1 0 0 2 Turkey 3 0 5 0 8 Bear 2 1 0 1 4

JR Hunt 8 1 0 0 9 Archery 3 1 0 1 5

Muzzle Loading 4 1 0 0 5 Crossbow 0 0 0 0 0

Voting Statistics Mapleton Castle Hill Chapman T11-R4 Totals Unenrolled 417 103 123 6 649 Democrat 299 48 90 10 447 Green Independent 83 15 14 2 114 Republican 584 113 106 8 811 Total 1383 279 333 26 2021

Vital Statistics Mapleton Castle Hill Chapman Totals Births 12 3 8 23 Deaths 11 3 2 16 Marriages 20 2 3 25

Dogs Mapleton Castle Hill Chapman Totals 406 105 121 632

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Highway Department

The highway department had a very busy and productive year. We installed 550 feet of various sized culverts ranging from 12 inches to 36 inches in diameter throughout the three towns along with 4030 feet of ditching.

The paving contract was awarded to Trombley Industries Inc. In Mapleton, 771 ton on Pulcifur road, 121 ton on Pine street, and 534.15 on Mooseridge road. In Castle Hill 522.37 ton on Waddell road. Chapman did not pave in 2019, due to contractor time constraints, but mileage will be added on in 2020.

Our sand and gravel operation went smoothly at the Haines pit with a total of 1188 yards of 1” screened. We also screened 1200+- yards of 1.25” in the Castle Hill ledge pit, 525 yards being applied to the Richardson and Macdonald roads.

Tom McGowan was hired as our newest member of the highway dept. in October. I would like to thank Scott, Joe and Tom for the quality of work and daily dedication to our department.

Thank you to the Joint Board, Town Manager and office staff for your support.

In the upcoming year our plan is to continue road surface improvements as well as to continue to address ditching and drainage issues. A written notice will be issued prior to work being performed.

Respectfully Submitted,

Christopher Woodworth, Road Commissioner

L-R: Joseph Willette, Donald ScottAshby, Thomas McGowan, Collen Putnam, Chris Woodworth (Road Commissioner)

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Plowing Snow Into Public Roads The Highway Department has noticed an increase in the amount of snow piles being placed on the public roads and right of way. Pushing snow into the public way is against the law and creates a dangerous condition for motorists and places extra burdens on town plow equipment.

Maine Statute 29-A M.R.S.A. § 2396 prohibits any person from placing in the public way snow or slush that has not accumulated there naturally. The penalties for violating this law are a fine of up to $500, suspension of a license or both. Additionally, 17 M.R.S.A. § 2802 declares that the obstruction of a public ways is a public nuisance and a nuisance of this sort can be prosecuted as a civil action in Superior Court.

Leaving a row of snow across a roadway, blowing snow back into the road or leaving a pile of snow by the road side may seem like a harmless act. However, the damage incurred by a vehicle that drives through one of these piles could be catastrophic. Liability for damages caused by the snow placed in a right of way would rest with those responsible for illegally placing the snow.

Snow pushed in the right of way creates many problems for our Highway crew. Often a truck needs to make multiple trips to move the snow and sometimes a loader is needed to remove the snow. We have had a couple instances of these snow piles causing damage to the plow rigging leaving only three trucks available to plow during a storm. Misplaced snow leads to additional hours for the crew, increased fuel consumption and damaged equipment, thereby increasing costs and unnecessarily impacting taxes.

We are sympathetic to the problems of snow removal – it is a challenge for all of us. However, we ask that you keep our roads safe and do not push snow across a roadway, alongside the road, or into the right of way. Please contact the Highway Department with any questions.

We appreciate your assistance and cooperation!

Sincerely,

Chris Woodworth Road Commissioner

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2019 ANNUAL REPORT

MAPLETON, CASTLE HILL AND CHAPMAN FIRE DEPARTMENT

You can read in any paper or on the internet how volunteerism has declined across the country. Your fire department is not immune to this issue. We are fortunate to have members who do this in addition to their regular jobs, so it is important that we send them home safe to their families. They spend a minimum of three nights a month at the station attending meetings, required training, and maintaining the trucks and equipment on top of responding to calls for service. They are a dedicated group that is willing to give up time with their families to help you when you need them. As a taxpayer, you can rest assured that when you call 911 you will receive the best response possible by a well-trained department. You are our customers and we take pride in providing you the service you expect.

The success of our organization is not accomplished by the department alone. I would like to thank the Joint Board of selectmen for the support they give the fire department each year and for recognizing the importance of our mission. The Joint Highway department also supports the department by performing most of our maintenance on the trucks and the building saving the three towns a lot of money in repairs. I would also like to thank the town office staff for their help in writing burn permits and taking care of our paperwork. Our three communities are a model that other communities in the State can follow not only in our Joint Town formula but in our daily operations and how we save money through cooperation between departments.

We have a successful community education program which in turn leads to less fires and better chances of survival if it does happen. Our community education program is led by Assistant Chief Adam Rider. Adam works with Mapleton Elementary staff to schedule trips to the station as well as visits to the classrooms by Adam and Sparky the Fire Dog. Adam also coordinates contests and events during fire prevention week and each year the winners of the contest get a ride to school in a fire truck which is a pretty cool prize to them! There have been several fire related deaths in the County this year. Please check your smoke detectors and change your batteries every time you change your clock for daylight savings time. We still have our program for free smoke detectors if you are unable to purchase them. If you need a detector, please leave your name and contact information at the Town office and we will do our best to help you out.

Please remember that all open burning requires a burn permit. Permits may be obtained at the town office or from Myself and Adam Rider and in East Chapman you can get a permit from Tib Caron. Once you have the permit you must call for permission to burn otherwise you will be in violation of the permit. The numbers to call will be on your permit. ONLY WOOD MAY BE BURNED!!!! The Maine Forest Service is strictly enforcing open burning laws if you are caught burning prohibited material such as garbage or cardboard you may face fines and penalties under the law.

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We need help! As I mentioned at the beginning of this report, we need people willing to serve the community. We could use help from people who live in our communities and especially if you are available during the day during the week. If you feel you could spare some time to join the department, we would like to talk to you. Stop by the town office and fill out an application or give me a call for more information.


Richard Wark

Richard Wark, Fire Chief/ EMA Director

Building Fire 5 Chimney or Flue Fire, Confined to Chimney or Flue 1 Off-Road Vehicle or Heavy Equipment Fire 2 Forest, Woods or Wildland Fire 1 Brush or Brush-and-Grass Mixture Fire 1 Grass Fire 2 152 - Garbage Dump or Sanitary Landfill Fire 1 Outside Equipment Fire 1 Medial Assist, Assist EMS Crew 6 Motor Vehicle Accident with Injuries 3 Snowmobile Accident with Inuuries 1 Motor Vehicle Accident with No Injuries 3 Lock-In 1 Extrication of Victim(s) from Vehicle 1 Gas Leak (Natural Gas or LPG) 1 Carbon Monoxie Incident 1 Electrical Wiring/Equipment Problem, Other 1 Heat from Short Circuit (Wiring), Defective/Worn 1 Arcing, Shorted Electrical Equipment 1 Vehicle Accident, General Cleanup 3 Water Oproblem, Other 1 Fire Call-Cancelled in Route 1 Smoke Detector Activation, No Fire - Unintentional 1

Total 38

Annual Fire Situation Report – Summary Basic Incident Type

2019 Mapleton Castle Hill Chapman Fire Department Mascot

Reese Wark

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Recreation Department 2019

The year 2019 was another great year for the Mapleton Rec Department. We had some new additions to our staff, as well as some returning employees who helped make the summer programs a great success!

New members to our staff in 2019 included:

Lifeguards Rachel Milliard Gavin Akeley (Returning, but new to the Lifeguard staff)

Arts and Crafts McKenna Brown

Tennis/Dance Myah Bragdon

Little League Umpire Ricky Goupille

Returning members included:

Lifeguards/Swim Instructors Abbie Estey Madelyn Wing Kate Goulet Emma Kinney Cristian Nunez

Baseball/Basketball Connor Rideout Gavin Akeley

Tennis/Dance Elizabeth Collins

Little League Umpires Pedro Rodriguez Paul Deschaine Savannah Rodriguez Gavin Akeley Connor Rideout

Together they all provided an atmosphere filled with fun and learning for all our kids!

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We were able to introduce some new activities in 2019, as well as bring back the favorites that we provide every year. A new activity that we were proud to offer was Microwave MasterChef for our kids age 9 and up. The program took place in the afternoons a couple times a week. In the class, kids learned how to cook different foods using only a coffee mug and a microwave. Being the first year, our numbers were lower than we anticipated, but we are hopeful that through advertising and word of mouth, it will grow in the summer of 2020.

In the fall, soccer was a success as always, and we were able to pull it off with great coaching by Connor Rideout and Brian Ellis, as well as having great support from our parents.

We were happy to be able to offer spring and fall swim lessons at Gentile after not being able to in the fall of 2018 due to lack of available instructors. Swimming is an important skill for all of our kids to have, and we are excited that we can be here to provide the opportunity for them to learn that skill. Connor Rideout and Gavin Akeley were our instructors in the spring, and then Rachel Milliard stepped up to teach with Gavin Akeley in the fall.

Of course, our programs wouldn’t be possible without the great support we have from our community, including the businesses that step up to sponsor our Little League teams each year. This year we were happy to have the Mapleton Lions Club as a returning sponsor, as well as Doyen Farms, Buck Farms, Buck Construction, and Ground Perfection Specialists (GPS). A big thank you also goes out to our volunteer coaches who gave so much of their time to help our kids learn the game of baseball. All of our teams worked hard and improved all summer, but it was Buck Construction who finished on top as champions for the second year in a row at the end of the season. Our five Little League teams also competed in the second annual “Cereal Bowl” competition, bringing in boxes of cereal that were donated to the local food cupboard in Mapleton to help feed people in need in our area. The winning team, and keeper of the “Cereal Bowl” trophy, was the Buck Construction Team, but together our five teams collected over 400 boxes of cereal to be donated to people in need. Their two-year total is over 1,100 boxes. The event has been great, and is something we hope to keep doing year after year! We want to thank everyone who comes out to support us each year. We do our best to provide a program that allows the kids to have fun and be active, and it’s your support that allows us to keep doing that. 2019 was a great year, and here’s to an even better 2020!

Jacob T. Graham Rec Director

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ASSESSING AND CODE ENFORCEMENT (Property Services)

To the Residents,

2019 saw new home construction in Chapman and Mapleton along with a variety of application requests within the 3 communities for additions, deck/porch, garage/shed and businesses.

Chapman Planning Board met on a day care application.

A friendly reminder that pre-built structures still require a permit from the town office.

Please be aware that before demolition takes place there is a form that the State of Maine DEP requires to be filled out and mailed prior to demolition. Maine Department of Environmental Protection requests that structures be checked for asbestos and all the debris be disposed of properly.

Please feel free to call or stop by on Tuesdays, Margaret M Pierce

In the assessor’s office, Mapleton had 64 transfers of property from November 2018 thru September 2019. 41 of those transfers were sales, the rest were interfamily, foreclosure, corrective deeds, deed of distribution, etc. Chapman had 7 transfers, with 5 of those being sales and Castle Hill had 16 transfers, with 10 of those being sales. Maine Revenue Service annual sales analysis listed the average developed parcel ratio for Mapleton @ 91%, Chapman was @ 97% and Castle Hill was @ 93%.

There were 2 abatements granted in Mapleton. There were no abatements in Castle Hill or Chapman.

Please remember to contact the Assessor’s office if structures have been removed from the property prior to April 1st.

Homestead exemption reminder … A property tax exemption is available for permanent residents of this State who have owned a homestead in the State for the 12 consecutive months prior to the April 1st assessment date. Owners of mobile homes also qualify for this property tax exemption. 2020 amount will be $25,000 of just valuation. If any resident homeowner is not receiving the homestead exemption, please contact the assessor’s office @ 764 3754 for an application form or go to www.maine.gov/revenue. Application forms are required to be filed with the assessor prior to April 1st.

Assessor’s Agent 764 3754

http://www.maine.gov/revenue

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MAPLETON SEWER DISTRICT

ANNUAL STATUS REPORT FOR THE YEAR ENDING 12-31-19

The Mapleton Sewer District had another busy year in 2019.The Village Pump Station pumped 26.782 Million Gallons to the Plant for Treatment and Disposal.

During the 2019 Snowmaking Season, we pumped a total of 3.580 Million Gallons of treated Effluent to the Snowmaking field. The Sewer District used 1,660 Gallons of fuel during the Snowmaking Season.

During the months of April to October 2019 we pumped a total of 29.771 Million Gallons of treated Effluent to the East and West Spray Irrigation fields.

The Mapleton Sewer District experienced a Snow System failure at Gun # 2 on January 16, 2019. CFS Construction Services was on site on January 28, 2019 and were able to weld the damaged underground piping. The cost for this repair was $3,533.75. The District also experienced a second Snow System failure on March 27, 2019 at Gun # 1. The District met with our Engineers on May 21, 2019 to come up with a long term fixto these underground pipe failures. CFS Construction Services and Olver Associates wereon site on July 15, 2019. Test pits were dug to inspect the condition of the main lines.The main lines were found to be in excellent condition. The underground piping from themain line to the Snow Towers were found to be in poor condition. All 10 of these linesfor the ten Snow Towers were replaced and a PVC protective sleeve was installed oneach Snow Tower. We are hoping that this will fix this problem. The cost for this repairwas $51,918.50. The Mapleton Sewer District has spent a total of $152,405.55 on theSnowmaking Equipment since 2017. All of these costs were paid out of the District’sReserve Account. The Reserve Account Balance as of December 31, 2019 is $4,679.26.

The Mapleton Sewer District Trustees voted at the December 12, 2019 Board Meeting to maintain the Sewer Fees for 2020 at the same rates as 2019.The Full Service Fee is $400.00, the Ready to Serve Fee is $160.00, and the Commercial Fee is $600.00.

The Trustees would like to recognize the Town of Mapleton’s Board of Selectman for their continued financial support.

I would like to recognize the Staff of the Mapleton Town Office for their continued assistance in collecting Sewer Payments for the Sewer District.

In closing, I would like to personally thank Chris Woodworth and the highway crew for their help during 2019.

BOARD OF TRUSTEES MAPLETON SEWER DISTRICT Robert Bagley, Chairman Gilles R St-Pierre, Superintendent Jeffrey Cray, Treasurer Angela Bernier, Bookkeeper Josh Cheney, Clerk

Mapleton Sewer District Collections Report

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Name 2017 2018 2019

Albert Anthony 400.00 Bonnie Bishop 160.00 Anne Braley 1310.00 1400.00 Glendon Braley 400.00 Isaac Braley 400.00 Tessa Ann Buckley 375.00 400.00 Michael Chasse 375.00 375.00 400.00 Terry Chasse 137.67 400.00 Patricia Condon 347.89 400.00 Margaret Dow 400.00 Matthew Elliot 400.00 Tim Graham 400.00 Green Meadow Farms 375.00 600.00 Heirs of Troy Haines 338.60 375.00 400.00 Heirs of Troy Haines 275.00 375.00 400.00 Raymond Hare 142.95 Rocky Hill 375.00 400.00 Kristy Kenney 400.00 Matthew Kilcollins 175.00 375.00 400.00 Dustin King 400.00 Dean Knight 375.00 375.00 400.00 Brad Maynard 375.00 375.00 400.00 Harold McCrum 345.81 Keith Michaud 239.72 400.00 Lottie Michaud 75.00 375.00 400.00 Brenda Mountain 164.40 400.00 North Haven, Inc. 375.00 375.00 400.00 North Haven, Inc. 375.00 375.00 400.00 North Haven, Inc. 375.00 400.00 Christopher Pendexter 375.00 400.00 Todd Plummer 400.00 Cindy Simpson 375.00 375.00 400.00 Kendel Simpson 375.00 375.00 400.00 Richard Wark 400.00 John Whitaker 525.00 560.00 Steven Williams 375.00 375.00 400.00 Brad Wilson 375.00 375.00 400.00

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MAPLETON LIONS CLUB 2019 ANNUAL REPORT “61 Years and We Have Only Begun”

2019 was a busy year for the Mapleton Lions Club. The club remained committed to a wide-range of support activities and general involvement in our communities. The club sponsored Mapleton Daze,

helped families with medical needs or other emergencies, and hosted the annual summer recreation department picnic. The club’s 61st year was busy and productive.

Mapleton Lions continued to sponsor three significant events in Mapleton – the Memorial Day Parade and Remembrance Ceremony, Mapleton Daze, and the Crown of Maine Balloon Fest that is held in August each year. The Balloon Fest is major event and attraction for the Central Aroostook area each year.

The Club hosts the annual Memorial Day Parade and the annual Remembrance Day Ceremony at the Tri-community Veteran’s Monument. The 2019 parade’s grand marshal was Chief Master Sargent Kelly Hoffses. This Chief Master Sargent Hoffses was the featured speaker. She is the daughter of Dennis and Myra Hoffses. Chief Master Sargent Hoffses is the Maine State Command Chief of the Joint Task Force of the Maine Air National Guard. Pictured above are Disabled American Veterans members Rod Cameron, former Sargent in the U.S. Army and Air Force, Andrew Kinney, former PO1 in the U.S. Navy, and Denis Madore, former Sargent in U.S. Army, saluting following the laying of wreaths at the Mapleton-Chapman-Castle Hill Veterans Monument This coming Memorial Day, community organizations, churches and businesses are again invited to participate in the 2020 annual parade and ceremony.

The club continues in its support of youth organizations and activities such as the Aroostook Teen Leadership Camp, Presque Isle High School Project Graduation, and the Mapleton Recreation Department. Pictured below are parents and students using the Lions Hall to help Presque Isle Middle School Discover D.C. hold a fundraising dinner for the student trip to Washington, D.C. Also shown are Mapleton Lions cooking the closing lunch for Camp Adventure, which is a camp for adolescents with diabetes operated by Cary Medical Center.

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The Mapleton Lions as the sponsor of Mapleton Daze makes the Mapleton Lions Hall available for the Mapleton Daze Weekend. The Chicken Bar-B-Q is a fun event because of the renewing of old friendships as tri-community residents meet many visiting former residents. The club’s annual auction with our traditional ham and bean dinner is our major fundraiser. Pictured here are Lions Ron Leonard, auctioneer and Joseph Greaves, product demonstrator. Lion Matt Gregg was the other auctioneer with several lions assisting Matt and Ron. Remember to mark your calendar - the club’s 58th annual auction will be held on May 2, 2020. The funds raised from the auction along with those from the Chicken Bar-B-Q underwrite the club’s community activities.

Christmas time is always a fun time for everyone, especially the Mapleton Lions. Christmas lighting begins at Thanksgiving and ends the first weekend of the new year. This year downtown Mapleton was decorated under the leadership Lion Steve Hanning. On special holidays, the club’s flag team unfurls the American flags flying through Mapleton. Lions Paul Grendell and Wes Buck make sure the patriotic spirit of the town shines proudly for all to see.

The Mapleton Lions Hall remains a community resource for those wishing to rent the hall for important events. Mapleton Daze, the summer youth recreation program and several benefit dinners are provided at no-cost. Because of our efforts to hold down cost, low rental costs are charged for wedding receptions, birthday celebrations, and other types of fun and dinner events including family and friend gatherings after a funeral. The Hall’s main floor is now handicap accessible with the addition of the inside ramp at the back of the building and a new accessible restroom.

The 2019-20 Mapleton Lions Club Officers are: King Lion Eric Rodd, 1st Vice President Richard Fowler, Treasurer Dennis Hoffses, Secretary Terry Sandusky, Lion Tamer, Tail Twister Jake Graham and Past President Frank Richards.

In December, Lion Wes Buck was recognized as the Lion of the Year.

The Club now in its 62nd year is pleased to continue its service to our three towns. The Mapleton Lions Club continues to look forward to many more years of service to the tri-community. The club is always searching for new

projects and activities for our towns and welcomes new ideas. Please feel free to let any Mapleton Lion know about projects needed to help improve and meet the needs of our communities.

Submitted by Terry Sandusky, Mapleton Lions Club Secretary To rent the hall, contact Lion Dennis Hoffses – 764-1504

To learn more about the Mapleton Lions Club, contact any Mapleton Lion.

2020 Calendar: May 2 – Lions Auction; May 25 Memorial Day; June 27 – Chicken BBQ; June 24-28 – Mapleton Daze;August 27-30 – Crown of Maine Balloon Fest; December 31 – New Year’s Eve Dance

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2019 Queens

Elizabeth Collins

Maine Potato Queen 2019

Libby Kinney

Teen Miss Mapleton 2019

Evelynn Wardwell

Mini Miss Mapleton 2019

Rossalyn Buck

Junior Miss Mapleton 2019

Emily Collins

Preteen Miss Mapleton 2019

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Mapleton Girl Scout Troop 1133 Town Report 2019

As our troop embarked on our eleventh year together, we are four girls strong (one eleventh grader and three tenth graders) and all four mothers committed as registered volunteers.

The Sapphire Service Unit hosted the annual Cookie Rally at the Northeastland Hotel in Presque Isle in January. Our girls volunteered to lead the cookie tasting station and an interactive game to help educate the younger Scouts about the different cookie flavors. Girls visiting the booth had to put on an oven mitt, use a spatula and when asked a question, remove the correct Girl Scout “cookie” off a cookie sheet and relay-style, walk it quickly to a bowl. It was a friendly competition that also helped the youngest Scouts learn more about the eight cookie flavors.

The girls met later in January to work on their Mission: Sisterhood Journey, one of the requirements towards their Gold Award. In early February three of the girls got together to earn their Senior “Financing My Future” badge. They discussed college plans, including researching possible careers and schools offering those degree programs, financial aid, the Finance Authority of Maine (FAME) and the resources they offer high school students and their families and comparing tuition rates and fees of three different schools.

At the end of February some of the troop met at the warehouse in Presque Isle to assist in the huge task of sorting the Service Unit’s cookies. A couple of weeks later in March the girls held a very successful cookie booth at Graves’ Shop ‘n Save.

In April the girls met at one of the leader’s homes to finish the Mission: Sisterhood Journey. Later that month, three of the girls took part in the annual Cookie Share delivery, which benefitted the local Meals on Wheels program in Presque Isle. Area Girl Scouts presented the program with boxes of cookies that were purchased and donated by customers of Scouts in the Sapphire Service Unit.

The girls worked on their plans for their Take Action Project in May to conclude the requirements of their Mission: Sisterhood Journey. To celebrate Memorial Day, one member of the troop took part in Mapleton’s parade, walking with our younger sister Troop 187 and their float.

After finalizing their Take Action Project, the girls were able to see their hard work come to life when they spent a Saturday morning with thirteen girls from Troop 187 teaching them about the importance of friendship, how to have a friend and be a friend and how to recognize the difference between positive friendships and those that may not have their best interests in mind. At the end of the 90-minute workshop, the girls worked together to create a “Friendship Snack,” then enjoyed eating thatsnack!

With summer approaching, our troop took part in the annual clean up at the John Edgecomb Memorial Flower Garden. Perennials were cleaned up for the season and new mulch was spread. A week after sprucing up the garden, our entire troop, along with their families, gathered at the picnic area near the garden to share a barbeque dinner and closing awards ceremony. The girls were recognized with badges and patches that they had earned throughout the year. Three of the girls were also recognized for being interviewed by Girl Scouts of Maine’s Recruitment and Volunteer Support Specialist and being chosen to serve as Girl Members on the Service Unit Team. They started participating in Service Unit meetings in February and committed to doing so once a month after that. The hours that they donated to the Unit counted as hours towards their Girl Scout Community Service Bar, which they all earned. Also this year, leaders decided to purchase Girl Scout Lifetime Memberships for all four adults with troop funds, recognizing their dedication to the program and thanking all of them for troop support.

During the summer, one of the girls and her father attended Camp Natarswi’s “Dad and Me” weekend that is held just outside Baxter State Park in August. Although any Girl Scout can attend this

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weekend for a fee, this troop member has earned the experience for the past six years by meeting the selling requirements during the fall product and cookie sales.

The new Scouting year for 2019-2020 began in September. Before meeting as a group, one of the (now) eleventh graders completed her individual Senior Girl Scout Journey “Sow What” Take Action Project as she works towards her Gold Award. On her own, she worked through the journey book of her choosing and prepared a project specifically for our younger sister Troop 187. On a Saturday in September, she taught the group of five the importance of doing what they can to give back to the Earth by recycling and growing our own food. The girls decorated their own plant pot and she gave them seeds to plant to watch them grow. After the real planting, she shared a “dirt” snack with them to enjoy!

A couple of the girls had interest in learning more about a Council sponsored trip to Iceland and took part in a webinar hosted by the Girl Scouts of Maine for more details and to ask questions. At the end of September, the troop met for the first time since breaking for the summer. The girls discussed the upcoming fall product sale and made plans for the new Scouting year.

The fall of 2019 was a very busy time for our girls individually. With all of them in high school, their schedules are consumed with various extracurricular activities, including athletics, musical and Destination Imagination. Meeting on a regular basis has become much more challenging. Fortunately, we were able to wrap up the calendar year with a wonderful dinner and holiday party at one of the leader’s homes. The girls enjoyed a meal, dessert, games and a yankee swap.

On behalf of our girls, we would like to express our gratitude for the continued support from our community! Regardless of how you choose to show your support, we, as an entire Troop, appreciate

every bit of your generosity!

Respectfully submitted, Jennifer Buzza Nancy Winslow Laurie Amero Leaders Mapleton GS Troop 1133

Posing in the John Memorial Flower Garden after their annual spring clean-up are left to right: Senior Girl Scouts Maddie Buzza, Bethany Baker, Amanda Winslow and Ambassador Girl Scout Katelyn Amero.

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MAPLETON, CASTLE HILL, CHAPMAN SENIOR CITIZENS

2O19 ANNUAL REPORT

Our Senior Citizens group is for individuals who are age 55 years and older. We continue to meet the first and third Mondays of each month at the Mapleton Methodist Church at 11:30 AM. We would love to have new members to share our good times. Our group’s membership year is October to June.

In January we all went to lunch at Bonanza Restaurant where we all had a great time holding our weather-delayed Christmas Party.

What could be better than a hot fresh chocolate chip cookie. The March workshop focused on how to make your own chocolate cookie mix in a jar to use at home or give as a gift.

March and April were busy months. Easter needle point decorator items were made. A special luncheon was held with the Red Hat Ladies invited to attend as special guests.

At the May 20th Mapleton-Chapman-Castle Hill Seniors Luncheon, Teresa Albert presented spring wreaths and flower decorative arrangements to all of those attending the luncheon. She had been giving these spring arrangements to the senior ladies at the church and the senior group in memory of her mother who passed away a few years back. Here she helps Caroline Ballerstein, President of the Senior Citizens, and Mare Little as they select the arrangement they liked. Looking on from behind is Vella Condon.

The Mapleton-Chapman-Castle Hill Senior Citizens Group ended their year of activities with a special guest presentation Rick Duncan on the Aroostook House of Comfort. Looking on in this photo is Wayne Kennard, a member of the group.

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In May we organized a bake sale to coordinate with the Memorial Day Parade on May27th. We had a very successful sale with proceeds going to the House of Comfort.

June 3rd marked our final meeting before taking our break for the summer. Meeting resumed in October. The October meeting which was the restart of the Seniors year featured their breakfast for lunch, in other words an “An All the Pancakes You Can Eat Lunch”. Everyone enjoyed the special lunch.

On November 4, Wayne Kennard of Mapleton gave a video presentation to the Mapleton, Chapman and Castle Hill Seniors at their regular potluck luncheon of his AMTRAK Trek that he made this past March and April of more than 6,000 miles with nearly thirty sightseeing stops he made along the way. He started in Boston travelled down the east coast crossed over to the Midwest dropped through the Southwest and then up the west coast crossing the Rocky Mountains and great plains before ending back in Boston.

The Mapleton, Chapman and Castle Seniors conducted a Christmas Door Wreath craft workshop at its regular meeting on December 2, 2019 under the leadership Wayne Kennard shown in this group photo.

The group made three Christmas Food Boxes with gift cards to local stores. The boxes were distributed by Mapleton Town Office to families in need. We also made donations to Homeless Services of Aroostook, Central Aroostook Humane Society, Salvation Army, American Red Cross and St. Jude’s Hospital.

We also enjoyed a Christmas party at Governor’s Restaurant in December and engaged in a version of Yankee Swap led by Terry Sandusky that was so much fun and a lot of laughs. Thank you Terry.


Judy Kennard, Secretary (2020}

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Chapman Ridge Runners Snowmobile and ATV Club

Dear Citizens, We have had a busy year as we hold meetings, community and club events and take care of our trails. We hope residents and visitors attended a function. We take great care in maintaining our trail system for all to use and have received many compliments on our trails. It takes many volunteer hours to have a year-round trail system for snowmobiles and ATVs. Since snowmobile trails are funded by the state, the trails are open to use by the general public, for walking, cross country skiing, snow shoeing, and even fat tire bike riding. ATV trails are also state funded and open to the public with a new project in the works for eliminating the trails across Doyen Farms’ headlands on the Chapman Road. Watch for new developments, as it’s a multi-step project. The ATV trail boss is Chad Hersom and he can be reached at 290-4062. The summer months give our winter crew a rest and the ATV crew watches for bridge repairs and any problems with ATVs. Get out there and enjoy riding but please stay on marked trails.

We host many activities during the year and people do not have to own an ATV or snowmobile to be a member. In January we hold our annual auction. Our Appetizer/Dessert and Game Night in February is always a hit with our members. March brings our annual Members’ Bingo night and we start off with a soup and sandwich meal. In April we have our Pizza Night and election of officers. It is our thank you to our hard working members. We hosted a successful yard sale in November. Our Thanksgiving Supper in November is free to all of our landowners and members with dues paid, for the current season. It’s a wonderful meal and always brings in a big crowd. We end the year with a Christmas Yankee Swap and potluck meal. There are many activities available to members. This year we hosted the Employee Appreciation Supper for Mapleton, Castle Hill and Chapman and had a good turnout with a positive response.

We’ve had many, many blowdowns with high winds in the fall, but we got them cleaned out. Our work crews are also cutting brush and posting signs. Our pellet boiler supplies heat for the clubhouse and the groomer barn and is much easier for our crew. A portion of a new trail behind the Elementary School has been upgraded with plans to extend it across the stream above the millpond. Our groomers meet on a weekly basis for training and safety meetings. Our clubhouse is available for rentals for non-alcoholic gatherings. Contact Bob at 554-8080 or 764-5659 for rentals. We can seat 106 in our dining room. A quilting group also meets weekly on Wednesdays during the winter season and enjoys their day of work, lunch and camaraderie.

We remain indebted to our landowners, who generously allow us to maintain trails on their property. We encourage anyone interested in joining to stop into the clubhouse or town office and pick up an application or call me at 764-1236. Applications and maps are also available at the Town Office and Mapleton One Stop. We welcome all ages.

Milford Maynard President

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Castle Hill Burial Association 2019

The Castle Hill Burial Association administered six burials in 2019. There were three new lot sales and one resale in 2019. In addition to ground maintenance of mowing and trimming there was the straightening of head stones and fixing broken head stones. Many thanks to Herman Condon for the use of his tractor and equipment and help with headstone and grave maintenance. We also received one monetary gift for the year. Patricia Condon was elected as treasurer in 2019. Since most of the original records were lost in a fire in 1946 the association has completed an electronic database in Excel format that contains most of the know information about burials and lot ownership in the cemetery. More information can be found on line at findagrave.com (information provided by Roxanne McHatten). We have an abundance of lots for sale to the general public. Pricing of lots may be subject to change as time goes on so plan accordingly. Owners of lots should keep shrubbery on their lots trimmed to avoid excessive overgrowth and allow proper care to be done by mowing and trimming crews. Please do not let overgrown shrubs become a problem for the caretakers. In the future all flowers and decorations are to be removed from your cemetery lots on or before September 30. The rule is, if you bring it into the cemetery you need to remove the objects yourselves and not rely on the grounds keeper to do it for you. Do not leave plant pots around the water pump. If you have and questions or concerns, or would like to purchase a lot in the cemetery, please call Maylen Kenney at 764-1787. My email address is [email protected].

Respectfully submitted:

Maylen Kenney President/Secretary

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Haystack Historical Society 2019 Annual Report

To: The Citizens of Mapleton, Chapman & Castle Hill

The Haystack Historical Society has had another busy year. We held 9 regular monthly meetings and 1 planning meeting.

We continue to work on our aging building and still provide a place to display historical artifacts from our area. We are open during special occasions, such as the annual Mapleton Daze Weekend, and will be happy to open for tours or for anyone wanting to visit our Museum. We have a great collection of Maple Leaf year books and some Genealogy information. There are contact numbers posted on the door. We were able to give two $250.00 scholarships again this year. They were awarded to Sheridan Boucher and Abbigayle Quirino. We wish them all the best in their continued education.

During Mapleton Daze we had our annual homemade pie & ice cream sale chaired by Myna Gardner, a lifetime member and the Society’s Secretary/Treasurer. The Pie * Ice Cream

Sale was well attended. People enjoyed touring the school and looking at the large display of Maple Leaf Year books we have on display. Also at the pie & ice cream sale, Leroy Shepard demonstrates to a youngster attending the event how the a player piano works

In August for the third year in a row, we along with the Mapleton Lions welcomed the Wednesday Night Fiddlers from Canada at the Lion’s Club Hall. The music was terrific and was enjoyed by a large crowd. All seats were filled.

This past September we held our annual baked ham/bean dinner without our Annual Auction. The dinner was extremely well attended and enjoyed by many folks. The Society thanks all who attended the dinner for their support and funds raised that evening.

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In October, the Haystack Historical Society hosted a fundraising workshop called “Christmas in October”. The Society jointly worked with “Glass with Class” to offer a workshop in making three stained glass Christmas tree ornaments. The Society thanks Lisa Wark of Glass with Class for helping arrange a fun-filled workshop that enjoyed by all who attended. The Society looks forward to planning another workshop in the future.

Haystack Historical Society Officers for 2020 are:

President – Alice Shepard

Vice President – Terry Sandusky

Sectary/Treasurer - Myrna Gardner

Regular monthly meetings are held the 4th Monday of the month March thru November. We are always accepting new members. A brochure can be picked up at the Museum with information on joining our group.

The work of the Haystack Historical Society is only possible by the volunteer time of the people of Mapleton, Chapman and Castle Hill. Your financial support is also welcome. THANK YOU FOR YOUR CONTINUED SUPPORT AND GENEROSITY.

Phone Directory

Mapleton Fire Chief, Rich Wark .............................................................. 227-3310 Animal Control Officer ............................................................................ 764-3754 Mapleton Post Office .............................................................................. 764-5677 Superintendent of Schools ...................................................................... 764-4101 Presque Isle High School ......................................................................... 764-0121 Presque Isle Middle School ..................................................................... 764-4474 Mapleton Elementary School .................................................................. 764-1589 Mapleton Sewer District Superintendent, Gilles St. Pierre ...................... 551-8523 Mapleton Sewer District Bookkeeper, Angela Bernier ............................ 764-6246 Southside Cemetery Sexton, Dustin Gilberti ........................................... 551-1324 Castle Hill Cemetery ................................................................................ 764-1787 Central Aroostook Chamber of Commerce ............................................. 764-6561 Presque Isle Animal Shelter .................................................................... 764-3441 State Police, Houlton ........................................ 207-532-5400 or 1-800-924-2261 Aroostook County Sheriff .............................................................. 1-800-432-7842 Mapleton, Castle Hill & Chapman Town Office (Phone & Fax) ................ 764-3754

Staff Emails

Town Manager (ext.308)………………………………………[email protected] Road Commissioner, C. Woodworth (ext.307)…[email protected] Town Clerk, Susan Bragdon-Lilley (ext.301)……………………………[email protected] Deputy Clerk, Susan Skidgell (ext.305)……………………………………[email protected] Deputy Clerk, ACO, Joseph Conant (ext.304)……………………[email protected] Treasurer, Lisa Foster (ext.306)………………………………….…[email protected] Acting Assessor’s Agent, Margaret Pierce (ext. 311)…..……[email protected] Code Enforcement, Margaret Pierce (ext.311)…[email protected] Director, Jacob Graham (ext. 310)……….……[email protected] Mapleton, Castle Hill & Chapman Website……………….…..…………www.mapleton.me

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