ANNUAL REPORT TOWN OF ALFRED, MAINE

ANNUAL REPORT

TOWN OF ALFRED, MAINE

FOR FISCAL YEAR JULY 2018 – JUNE 2019

JOYCE WOOD

Dedication

Go ask Joyce. Let’s see if Joyce can help. Joyce can do that. Joyce would know.

Those and other similar phrases have been used literally thousands of times over the past 22 years

and with good reason. Joyce Wood is Alfred’s version of the famous Swiss Army knife. It is why we

are honoring her in the 2018 -2019 Annual Town Report.

When Joyce started here over two decades ago her job was primarily intended to be a clerical

position, but rarely has a job evolved more in scope and scale. What began as “secretary to the

Board of Selectmen” in reality, and unofficially, became Alfred Town Manager.

The list of what she does is literally too long to include here and when the discussions began for life

after Joyce we asked her to compile a list of her duties and responsibilities. Not surprisingly Joyce

had already started one and it was at least four pages long, and she was being modest. The skills

needed to juggle, organize, prioritize, direct and administrate are rare indeed. Combining them with

an attitude of caring, gentleness, understanding, patience and compassion is truly remarkable.

Joyce always had time for anyone that needed something, but did not know where to start. No matter

how simple or complex she could help, and always did. Older residents, who encountered a

troublesome situation that had nothing to do with town business, could always feel comfortable

getting assistance. Newcomers who had no idea about anything were always welcomed and put at

ease getting help from Joyce. Even irate residents were treated like friends and always left in a better

mood after dealing with her.

Every Chair and member of every committee or board relied on her for guidance and information. Her

knowledge was encyclopedic and the details and facts she remembered from decades ago were

invaluable. Her reputation went beyond our borders and many Alfred Selectmen over the years heard

“but you guys have Joyce Wood” when speaking with their counterparts throughout York County. It

was truly remarkable.

She could talk taxes with assessors, codes with the Code Enforcement Officer, money with the

Treasurer and any topic with any department from Fire and Rescue to the Transfer Station to roads

and snow plowing. County issues, DOT problems and Augusta topics all crossed her desk and her

ability to multi task was amazing.

She taught Selectmen how to do a good job and let them think they figured it out on their own. They

didn’t. New Selectmen could get the history behind any topic and that allowed them to understand

issues and find solutions.

Joyce and her family lived in Alfred for many years and her volunteerism never ended. She served on

the Veterans, Shaker Woods Reserve and Festival committees. Planting flowers, helping residents at

their homes and visiting sick folks are just a few examples of her character. She is just a giving

person. It’s that simple.

In speaking with longtime and life long Alfred residents it is unanimous that Alfred has never had a

bigger asset than Joyce Wood. It is why she is so deserving of this Town Report being dedicated to

her.

She will be missed in many ways that we don’t even know yet. We wish her happiness and a

wonderful retirement.

Warmest regards,

Board of Selectmen and Town Hall Staff

TABLE OF CONTENTS

United States, Senator Susan Collins

1

United States, Senator Angus S. King, Jr.

2

Congresswoman, Chellie Pingree

3

Congressman, Jared Golden

4

Governor, Janet T. Mills

5

State Senator, Susan Deschambault

6

State Representative, Heidi Sampson

7

Maine State Police Troop A Report

8

RSU #57

10

In Memoriam

12

Town Officers

13

Town Hall Office Hours and Contacts

14

Scheduled Board Meetings

15

Appointments, Committees & Boards

16

Breakdown of Assessments

18

Selectmen’s Report

19

Selectmen’s Financial Report

21

Treasurer’s Report

30

Tax Collector’s Report

40

Town Clerk’s Report

47

Code Enforcement Officer’s Report

48

Fueling February Report

49

Solid Waste and Recycling Report & Summary

50

Parson’s Memorial Library Report

51

Road Commissioner’s Report

53

Budget Committee Report/Zoning Board of Appeals

54

Alfred Fire & Rescue Department Report

55

Ross Corner Fire Company Report

56

Conservation Commission Report

57

Alfred Planning Board Report

59

Alfred Festival Report

60

Veterans Committee Report

61

Alfred Historical Committee Report/Brothers Beach Committee Report

62

Auditor’s Report

63

1

Dear Friends,

It is an honor to represent Maine in the United States Senate. I am grateful for the trust the people of our state have placed in

me and welcome this opportunity to share some key accomplishments from this past year.

As Chairman of the Senate Aging Committee, I worked to help ensure the well-being of our seniors. The Senior$afe Act I

authored became law last year and is empowering banks, credit unions, and other financial institutions to better protect seniors

from financial fraud.

Following extensive committee investigations of prescription drug pricing, additional legislation I crafted became law, ending

the egregious practice of pharmacy “gag clauses” that prevented pharmacists from informing patients on how to pay the lowest

possible price.

This year, I was also successful in securing an extra $425 million for Alzheimer’s research—the largest funding increase

ever—bringing the total to $2.34 billion. Additionally, the bipartisan BOLD Act I authored will create public health

infrastructure to combat Alzheimer’s by promoting education, early diagnosis, and improved care management.

More than 40 million Americans—including 178,000 Mainers—are caregivers for parents, spouses, children, and other loved

ones with disabilities or illnesses, such as Alzheimer’s. The RAISE Family Caregivers Act I authored was signed into law last

year, giving caregivers more resources and training to better balance the full-time job of caregiving. Another law I wrote will

help grandparents who are raising grandchildren, largely due to the opioid addiction crisis.

In addition to helping seniors, a major accomplishment over the past year is the increased federal investment in biomedical

research that is leading to progress in the fight against numerous devastating diseases. Congress has boosted funding for the

National Institutes of Health by $7 billion in just the last three years, bringing total funding to more than $39 billion.

One of my highest priorities as Chairman of the Transportation Appropriations Subcommittee is to improve our nation’s

crumbling infrastructure and ensure that Maine’s needs are addressed. Since the Better Utilizing Investments to Leverage

Development (BUILD) Transportation Grants program, formerly known as TIGER, was established in 2009, I have secured

$160 million for vital transportation projects throughout Maine.

Congress also delivered a Farm Bill last year, which includes many important provisions that will help the agriculture industry

in Maine and across the country. Specifically, I secured provisions that will strengthen support for young farmers, improve

local farm-to-market efforts, and increase funding for organic research.

Congress took decisive action to address the opioid addiction epidemic. In addition to appropriating $8.5 billion in federal

funding last year, Congress enacted the SUPPORT for Patients and Communities Act, a comprehensive package that embraces

the multipronged approach I have long advocated for this epidemic: prevention, treatment, recovery, and enforcement to stop

drug trafficking.

Maine plays a key role in ensuring a strong national defense. In 2018, Congress provided funding for five ships to be built at

Bath Iron Works, which will help to keep our nation safe and provide our skilled shipbuilders a steady job. I also secured more

than $162 million for infrastructure projects at Portsmouth Naval Shipyard to support their important work to overhaul Navy

submarines.

A Maine value that always guides me is our unsurpassed work ethic. In December 2018, I cast my 6,834

th

consecutive vote,

continuing my record of never missing a roll-call vote since my Senate service began in 1997.

I appreciate the opportunity to serve Maine in the United States Senate. If ever I can be of assistance to you, please contact one

of my state offices or visit my website at www.collins.senate.gov. May 2019 be a good year for you, your family, your

community, and our state.

Sincerely,

Susan M. Collins

United States Senator

2

3

4

Dear Friends,

I hope this letter finds you well. As I am settling into my new role as your representative, I wanted to give

you an update on what we are doing in D.C. and in Maine this year.

My first priority is to be accessible to you and to our communities, which is why I have opened offices

throughout the Second District at the following locations:

 Caribou Office: 7 Hatch Drive, Suite 230, Caribou ME 04736. Phone: 207) 492-6009

 Lewiston Office: 179 Lisbon Street, Lewiston ME 04240. Phone: (207) 241-6767

 Bangor Office: 6 State Street, Bangor ME 04401. Phone: (207) 249-7400

My team and I are here to serve you, so please come meet my staff, voice an opinion, inform us of local

events, or seek assistance with federal benefits. I come home to Maine every weekend to hear from you

and see what’s happening in our communities. I appreciate you keeping us informed.

This year, I was proud to be appointed to the House Armed Services and Small Business Committees. On

Armed Services, I’m using my experience serving in Iraq and Afghanistan to make sure our

servicemembers have the resources and training they need to succeed and keep us safe. Within Armed

Services, I was assigned to the Seapower Subcommittee, where I am fighting for our shipyard jobs and

making sure our military can count on Bath-built ships for generations to come. Beyond Bath, I will

advocate for the entire network of good Maine jobs that support our troops, equipping them to carry out

their duties reliably and safely.

Maine would just not be the same without our small, family-owned businesses. On the Small Business

Committee, I am working to ensure our small businesses have the tools to grow, look out for their

workers, and provide more good jobs to people all over Maine. Within the Small Business Committee, I

was honored to be appointed Chairman of the Subcommittee on Contracting and Infrastructure. With this

position, I am highlighting the need for infrastructure investment and fighting to level the playing field

when small businesses compete for federal contracts.

One thing I love about Maine is that we help each other out. Whether it’s ensuring a job well done or

lending a hand to a neighbor, I know you are strengthening our communities every day. I am proud to

serve alongside you and look forward to all that we will accomplish together.

My wife Isobel and I wish you and your family happiness, health, and success in the year to come.

Sincerely,

Jared Golden

Member of Congress

5

STATE OF MAINE

O FFICE OF THE GOVERNOR

1 STATE HOUSE STATION

AUGUSTA, MAINE

04333-0001

PHONE: (207) 287-3531 (Voice) 888-577-6690 (TTY) FAX: (207) 287-1034

www.maine.gov

Dear Friends:

It was the highest honor of my life to take the oath of office to become Maine’s 75th governor.

Over the next four years, I will do everything in my power to make Maine the safe, beautiful,

prosperous state we all want for our children and grandchildren.

That is why on my first day in office I directed the Maine Department of Health and Human

Services to implement Medicaid expansion as quickly and efficiently as possible. My

Administration will ensure that it is paid for sustainably; that the cost of health insurance is

controlled; and that the cost of prescription drugs is reined in. In addition to creating a Director

of Opiate Response to marshal the collective power and resources of state government to stem

the tide of the opioid epidemic, we will make Narcan widely available, increase access to

medication assisted treatment and recovery coaches, and expand drug courts.

We also need a healthy environment. My Administration will embrace clean energy; change our

modes of transportation; weatherize homes and businesses; and reach a goal of 50 percent of our

energy coming from Maine renewable resources. By reducing the impacts of climate change, we

will create good-paying jobs, preserve our environment, and protect our state’s farming, fishing,

and forestry industries.

We will also develop a world-class workforce starting with Pre-K for every 4-year-old in Maine

and more post-high school options that result in a valued credential. Attracting talented young

people to move here and make Maine their home will be top priorities of my Administration.

Maine communities, especially rural communities, are confronting a severe workforce shortage

and an aging and declining population. It is time for bold, dynamic ideas that will change Maine

for the better. That is why I, along with people ranging from small business owners, innovators

and entrepreneurs, to economists and every day, hard-working Mainers, developed an economic

plan designed to make it easier for small businesses to grow, for people to come and stay, and for

Maine to thrive.

I welcome your ideas. We are all in this together. We all want Maine to have a beautiful

environment, happy people, and prosperous communities

Thank you,

Janet T. Mills

Governor

6

7

January 31, 2019

Dear Friends and Neighbors;

Thank you for allowing me to represent your interests in the Maine State Legislature.

You can be assured that I am working diligently on your behalf, and look forward to

serving the people of District 21 for the next two years.

I encourage you to reach out with your questions and concerns about state

government, and please keep me in mind should you ever need assistance with state

agencies. I can be contacted at (207) 287-1440, or through at

Heidi.Sampson@legislature.maine.gov.

I expect the upcoming legislative session will address many of Maine’s toughest

challenges—and opportunities—in regard to the drug crisis, improving education, and

growing jobs in rural Maine.

While I expect many legislative proposals to be introduced in the coming months, it is

imperative that state spending continues to be responsible, and that new programs are

financially sustainable.

Again, thank you for your continued support and feedback. Please, contact me

anytime to share your thoughts or concerns on the issues with me. If you would like

to be added to my email update list, you can do so by emailing me directly.

Warmest regards from the State House,

Heidi H. Sampson

State Representative

8

July 30, 2019

Town of Alfred, Maine

Annual Report

July 1, 2018 to June 30, 2019

To the Community we serve:

The Maine State Police-Troop A, is located at 502 Waterboro Road in Alfred, Maine. The State

Police barracks consists of a troop commander, three sergeants, three corporals and eleven troopers

who provide law enforcement services for five towns in York County. Lieutenant Ross was the

Internal Affairs / Professional Standards Sergeant prior to his promotion in 2015. He has been with

the State Police over 17 years where he patrolled and worked as a detective in York County for the

first half of his career. Lieutenant Ross had previously served with the Portland Police Department

and the New York City Police Department.

Also within the confines of the Troop A barracks are detectives with the Maine State Police Major

Crimes Unit, Maine Warden Service and the Maine Fire Marshal’s Office. All members of the Troop

work closely with these units to provide assistance and support when needed.

The State Police bring several other resources to the law enforcement and public safety platform for

the town of Alfred and surrounding communities. The State Police Specialty Teams are the best in

the state and include a Tactical Team, Evidence Response Team, Underwater Recovery Team,

Bomb Team, Air Wing, Canine Team (3 Dogs assigned to Troop A), Crisis Negotiation Team and the

Incident Management Team (handle large scale events). In addition to Specialty Teams, the State

Police Commercial Vehicle Unit has several Troopers assigned to the York County area which will

assist patrol units when necessary.

The Maine State Police’s activities in the community for the past year are as follows: Alfred is a

relatively heavily populated community with over 3000 citizens contained within its border which hold

a land mass of 27.92 square miles. The Town of Alfred is surrounded by larger communities which

possess a commensurate increase in public safety issues which affect the more rural community.

The major highways of Route 111, Route 4 and Route 202 runs through the community linking

Biddeford and Sanford areas together.

The Maine State Police developed and implemented an operational plan when we took over as

Alfred’s primary law enforcement agency. The foundation of the plan is to work collaboratively with

the community to address crime and disorder, to identify areas of criminal activity, and then to utilize

appropriate resources and tactics to eliminate the unwanted behavior. Resources are always a

salient issue for public safety and by identifying “hot spots” and tackling them; the collateral affect

reduces criminality and disorder in the broader community.

9

The recent increase in narcotic abuse in Maine, specifically heroin / fentanyl is a challenge to both

law enforcement and the community. Unfortunately, the State Police responded to too many calls

either directly or tangentially associated with this activity in the past year. To address this deadly

activity the Maine State Police works collaboratively with the Maine Drug Enforcement Agency, and

the U.S. Drug Enforcement Agency, as well as the surrounding police departments to share

information, identify trends and suspects and then respond appropriately and swiftly.

Troop A has enjoyed additional traffic enforcement by the State Police by receiving the benefit of

state wide initiatives to address traffic concerns such as, OUI enforcement details, seatbelt

enforcement details, speeding enforcement details, and distracted driving enforcement details.

The Maine State Police have also provided support to the town of Alfred during the Alfred Festival

located in Alfred Village. During the day, the State Police have detailed a sergeant and several

troopers to assist in providing security and traffic control.

The State Police covered 1,134 calls for service in 2017 and 1,216 calls for service in 2018. Year to

date in 2019, the State Police covered 551 calls for service in the town of Alfred. The Troop covered

in 2018 6,553 calls for service in the five towns in York County (Alfred, Dayton, Hollis, Lebanon and

Lyman).

Throughout the past year, the Maine State Police worked with town businesses to ensure annual

events are conducted in a responsible and safe manner and to ensure mutual success. We also

regularly meet with Town government to work collaboratively and address any matters of concern.

The development of excellent working relationships assures continued progress and increased public

safety for the community. The State Police looks forward to the following year and continuing our

collaborative work with the town of Alfred. Challenges lay ahead; however, together we will ensure

that the Town of Alfred remains a safe and peaceful community.

Stay safe:

Lt. William Ross

Troop Commander

Maine State Police

Troop A

10

Larry Malone

Superintendent

Regional School Unit 57

Colin M. Walsh, CPA

Director of Finance & Operations

86 West Road, Waterboro, Maine 04087

Erica Mazzeo

Tel. No. (207) 247-3221

Timothy O’Connor

Director of Curriculum

Fax. No. (207) 247-3477

Director of Special Education

Melissa Roberts

Director of Professional Growth

Nora Lantagne

Asst. Special Education Director

RSU 57 prepares respectful, responsible and creative thinkers for success in the global community.

Alfred - Limerick - Lyman - Newfield - Shapleigh - Waterboro



January2019



To: AlfredSelectmen



Iampleasedtoreporttoyourcommunitythestateofourschools.Theinformationprovidedisfor

the current 2018-2019 school year and is inclusive of all schools and will include specific

informationpertainingtoyourcommunity.



CurriculumandInstruction:Theprimarypurposeofanypublicschooldistrictiseducatingall

studentstobereadyforafutureoflivingproductivelyinademocraticsociety.Studentsmustbe

abletoexamineandapplytheirlearninginvariouslearningsituations;manyofthosesituations

willbenovelandwillrequirethemtoapplycriticalthinking,reasoneddecision-making,and

collaborativecommunicationskillsinordertobesuccessful.



Wearecommittedtoprovidingmorelearningexperiencesthatareauthenticinnature,allowing

studentstoconnectwiththeirinterestsandtohelpthemdiscovernewinterestsandtalentsthat

willguidethemintonewopportunities.Thiscommitmenthasledtotheimplementationof

programmingthatwillallowourhighschoolstudentstoachieveexperiencesthroughapathway

experienceuniquetothem.



Inordertoensureourcommitmenttothedevelopmentofallstudents,therehasbeenanextensive

reviewandrevisiontothecurriculumandourresponsetolearningpractices.Therevisionstothe

curriculumwillensurethatrequiredassessmentsaremorealignedandthedataweusetoaddress

studentneedsaremorereliable.



TheDistricthasimplementedanewlearningmanagementsystem(Synergy),whichwefindtobe

moreuser-friendly.Itprovidestheinformationparentsseekforsupportingtheirchild’sacademic

progress.Wehopethatthischangehasaddressedtheneedsexpressedtousbyourconstituents.



Finance and Budget:The Board begins their budget development for the FY20 school year in

January.Thebudgetisdevelopedannuallybasedondistrictgoals,needsasexpressedbystateand

federal requirements, staff assessment of necessities to implement the desired outcomes, facility

plans,andconsiderationtolocalconditions.TheFinanceCommitteewillmeetweeklyoverthenext

fewmonthstoprepareabudgetforBoardconsideration.HistoricalbudgetsadoptedbytheBoard

andapprovedbytheRSU#57communityhaveconsistentlyprovenreliableandontarget.



FacilitiesandMaintenance:TheBoardandFinanceCommitteecontinuetoreviewandupdate

theirannualandfiveyearmaintenanceplanstoensurethattheDistrict’sagingbuildingsareboth

properlyandproactivelymaintained.Ourstaffmakessureweutilizeourmaintenancebudgetas

efficientlyaspossibleandkeepunexpectedrepaircoststoaminimum.TheDistrictcontinuesto

ensurethatthebuildingsarewellmaintainedthroughastructuredapproachtoupgradeson

11

Alfred - Limerick - Lyman - Newfield - Shapleigh - Waterboro

roofing,leachfields,airandwaterquality,heatingandventilationsystemsandwindows.During

thepastyeartheDistricthasbegunworkonanenergyconservationprojecttoimproveenergy

efficiencyasitrelatesprimarilytoheating,ventilation,windowsandlighting.Inaddition,the

FinanceCommitteehasdevelopedastrategicplantoaddressimprovementstotheDistrict’s

campusroadwaysandparkinglots.Thevastmajorityoftheseprojectsareperformedthroughthe

annualschoolbudgetandthecapitalreservefund.Itisthroughthisverystrategicapproachthat

theDistricthasbeenabletocontrolrepairandreplacementcostsandbeasefficientaspossiblein

usingyourlocaltaxdollars.



Enrollment: The total enrollment for RSU #57 was 2,983 students in grades Pre-kindergarten

through12basedontheOctober1count.Atotalof345studentsfromAlfredrepresent11.6%of

thetotaldistrictenrollment:



AlfredElementarySchool(K-5)  166

LINEElementarySchool(PK-5)  0

LymanElementarySchool(PK-5)  6

ShapleighMemorialSchool(PK-5)  0

WaterboroElementarySchool(PK-5)  2



MassabesicMiddleSchool(6-8)  78

MassabesicHighSchool(9-12)  93



The total General Fund Budget for the 2018-2019 school year for RSU #57 is $42,545,917. The

TownofAlfred’slocalportionofthisbudgetis$2,930,216,whichequals11.58%ofthetotallocal

tax assessment and represents an increase in Alfred’s local tax of $141,323 or 5.07% over the

2017-2018assessment.Thedistrictperpupilexpenditurecontinuestobeoneofthelowestinthe

state,whiletheinstructionalprogramsandservicescontinuetomeettheneedsofthestudents.



Educatingourchildrenisacooperativeeffortbetweenschoolandcommunity.Wewelcomeyour

participationinthisprocess.SchoolBoardmeetingsareheldonthesecondandfourthWednesday

of the month at 7:00 p.m. and a schedule of meetings can be found on our website or you can

contact RSU #57’s Central Office and we can provide this information.  Additionally, the District

BudgetMeetingwillbeheldonTuesday,May14,2019attheMassabesicMiddleSchoolat7:00p.m.

inthecafeteria.Wehopeyoucanattend.



Inclosing,IwouldliketothankthecommunitiesofRSU#57fortheircontinuedsupport,enabling

ustoprovidequalityexperiencesalignedtooureducationalpurpose.



Respectfullysubmitted,



LarryMalone

RSU#57SuperintendentofSchools



12

Although they are gone, they are certainly not forgotten.

In Memory of

Ronald G. Authier

July 1, 2018

Jane L. Bayard

November 15, 2018

Carol Ann Boucher

September 13, 2018

Linda Brault

March 22, 2019

John F. Bshara, Jr.

September 20, 2018

Jacqueline M. Carll

June 28, 2019

John Ward Cole, Jr.

February 15, 2019

Roland J. Dubois

December 25, 2018

Terrance George Farrell

September 22, 2018

James R. Flaherty

July 18, 2018

Richard M. Gagne

February 28, 2019

Thomas Joseph Henry

March 3, 2019

Donald Raymond Hubbard

April 2, 2019

Penny Ann Jewell

October 7, 2018

Bonnie Sue Knight

January 14, 2019

Robert E. Knight

May 12, 2019

Joyce Glover Krahling

May 5, 2019

Lionel R. Landry

September 16, 2018

Norma Mae LaRoche

April 8, 2019

Gladys Arlene Littlefield

February 23, 2019

Dana Lovell

March 9, 2019

James Hector Mackenzie. Jr.

August 12, 2018

Patricia Jeanette Marley

January 19, 2019

Donald C. Mercier

August 21, 2018

Carolyn M. Merrill

April 25, 2019

Howard B. Merrill

September 6, 2018

Earland H. Morrison

March 18, 2019

Constance A. Murphy

September 22, 2018

Betty Elizabeth Nason

June 23, 2019

Marie P. Niejadlik

February 18, 2019

George Richard Roberts

February 21, 2019

Donna R. Robertson

September 9, 2018

Mark E. Rogers

December 5, 2018

Gisela E. Simmons

January 21, 2019

Anthony Harold Stanley, Sr.

November 20, 2018

Redith B. Stefaniak

July 17, 2018

Robin Lynn Stinson

February 25, 2019

Marcel V. Sylvestre

May 4, 2019

Thea Van Joolen

July 15, 2018

George H. Verville, Jr.

January 23, 2019

Shirley J. Wyman

June 19, 2019

13

TOWN OFFICERS

JULY 2018 – JUNE 2019

SELECTMEN, ASSESSORS AND OVERSEERS OF THE POOR:

Tony Palminteri, Chairman

Glenn A. Dochtermann

George Donovan

Admin. Asst. to the Selectmen: Joyce Wood

Secretary/Welfare Director: Donna Pirone

Treasurer: Fred Holt, III

Tax Collector: Michelle Lord

Codes Officer/LPI: James Allaire

Town Clerk:

Road Commissioner: Jonathan Lord

Registrar of Voters:

Emergency Management: Chris Carpenter

Fire & Rescue Chief: Chris Carpenter

Animal Control Officer: Thomas Holland

Health Officer: Dennis Brewster

Directors of Parsons Memorial Library

Cherry-Marie Chretien Marta Northover

Cathy Conley Tom Stonehouse

Eileen Connolly Dominique Zulueta

RSU # 57 School Directors

John Flagler David Galbraith Judith Vasalle

Superintendent of Schools

Larry Malone

State Representative

Representative Heidi H. Sampson

465 Kennebunk Rd, Alfred, ME 04002

1-800-432-2900 (Augusta)

[email protected]

State Senator

Senator Susan Deschambault

3 State House Station

Augusta, ME 04333-0003

207-287-1515 (Augusta)

[email protected].gov

14

TOWN OF ALFRED

Municipal Building

P.O. Box 850 16 Saco Road

Alfred, Maine 04002

www.alfredme.gov

Selectmen’s Office

Monday thru Wednesday

8:00 am - 5:00 pm

Phone: 324-5872 ext.202

PO Box 850

Thursday

8:00 am - 2:30 pm

Fax: 324-1289

General Assistance

Monday & Wednesday

9:00 am -12:00 pm

Phone: 324-5872 ext. 207

PO Box 850

Tax Collector

Monday & Wednesday

Thursday

8:15 am - 4:30 pm

8:15 am - 2:30 pm

Phone: 324-5872 ext.203

PO Box 850

Tuesday

12:15 pm - 6:45 pm

Registrar of Voters

Monday & Wednesday

Thursday

8:15 am - 4:30 pm

8:15 am - 2:30 pm

Phone: 324-5872 ext. 204

PO Box 850

Tuesday

12:15 pm - 6:45 pm

Town Clerk

Monday & Wednesday

Thursday

8:15 am - 4:30 pm

8:15m am - 2:30 pm

Phone: 324-5872 ext. 204

PO Box 850

Tuesday

12:15 pm - 6:45 pm

Code Enforcement

Monday

9:00 am - 5:00 pm

Phone: 324-5872 ext. 206

PO Box 850

Tuesday

9:00 am - 7:00 pm

Wednesday

9:00 am - 5:00 pm

Thursday

9:00 am - 2:30 pm

Treasurer

Monday thru Wednesday

8:00 am - 5:00 pm

Phone 324-5872 ext. 205

PO Box 850

Thursday

8:00 am - 2:30 pm

Call to discuss tax liens

Parsons Memorial Library

Monday & Wednesday

3:00 pm - 8:00 pm

Phone: 324-2001

Tuesday & Saturday

10:00 am - 3:00 pm

Sunday

11:00 am - 4:00 pm

Alfred Transfer Station

Saturday

8:00 am - 3:45 pm

Phone: 324-2978

Tuesday

12:00 pm - 7:45 pm

Thursday

2:00 pm - 5:45 pm

Animal Control Officer

Thomas Holland

Phone: 324-3822 or 432-

1338

Road Commissioner

Jonathan Lord

Phone: 651-2354

***TOWN HALL IS CLOSED ON FRIDAY’S***

15

SCHEDULED BOARD MEETINGS

Selectmen

Every Tuesday of the month at 4:00 PM

(Unless otherwise posted)

Planning Board

1

st

& 3

rd

Monday of each month at 7:00 PM

(Unless otherwise posted)

Park & Recreation Committee

1

st

Sunday of each month 6:00 PM

Historical Committee

October to March: 3rd Wednesday of each month at 7:00pm at

Alfred Village Museum. All other meetings scheduled as needed

Comprehensive Plan

TBD as needed

Conservation Commission

3

rd

Wednesday of the month at Parsons Library at 7:00 PM

Design Review Committee

Meetings as needed

Brothers Beach Town Park

3

rd

Monday of each month at 6:30 PM

Festival Committee

Once each month January through Festival Day

Day and Time TBD

Alfred Fire/Rescue Department

1

st

Wednesday of each month at 7:00 PM at the Public Safety

Building.

Parson’s Memorial Library

1

st

Wednesday of each month at 7:00 PM at the Library.

PLEASE CHECK OUR WEBSITE FOR MEETINGS AND TIMES

AS THESE MAY CHANGE

EMERGENCY NUMBERS

Fire and Rescue: 911

Poison Control: 1-800-442-6305

Maine State Police: 1-800-482-0730

16

APPOINTMENTS, COMMITTEES AND BOARDS

Alfred Festival Committee

Eric Ducharme

Theresa Maker

Missy McCarthy

Carrie McMahon

Susan Pierce

Shana Therrien

Alfred & Rescue Rescue

Officers

Tim Benoit

Christopher Carpenter

Jarrett Clarke

Marc Cunningham

Thomas Gilman III

Gregory Roussin

Assessment Review Board

John Cook

Harold Metcalfe

Cynthia Swaney

Brothers Beach Town Park

Owen Brochu

Br. Raymond Fortin

Chad Perry

David Snyder

Diane Snyder

Joanna Sylvester

Budget Committee

Dennis Brewster

Jon DeFrance

Kendall Gerry

Fred Holt III

Harold Metcalfe

Joseph Olzewski

Lee Steele

Comprehensive Plan

Committee

Howard Dupee

Heidi Gendreau

Stephen Gile

Seth McCoy

Amy Sprague

Lee Steele

Amy Ruth Titcomb

Conservation Commission

William Bullard *

Alfred Carlson *

Katherine Drenski

Fred Frodyma

Michael Kay

Amy Ruth Titcomb

Dominique Zulueta

Design Review

James Allaire

Jess Greer

Dorothy Guinard

Bruce Tucker

Election Clerks/Workers

Pamela Bors

Arlene Carroll

Lisa Cook

Bonnie Gagnon

Louise Gray

Rose Holmes

Susan Pierce

Carolyn Scott

Carol Skowronski

Patricia Smith

Judith Vasalle

Joyce Wood

Fueling February

Arlene Carroll

Donna Pirone

General Assistance

Board of Appeal

Marjorie Anderson

John Cook

Donna Simmons

Historical Committee

Marjorie Anderson

Donna Dorian*

Emily MacKinnon

Stephen MacKinnon

Roger Nagy

Bruce Tucker

Allison Williams

Almon Williams

Library Endowment

Committee

Cherrie-Marie Chretien

Fred Holt III

Marta Northover

Lee Steele

Library Volunteers

Susan Pierce

Janet Tucker

Steve Watson

17

APPOINTMENTS, COMMITTEES AND BOARDS

Park and Recreation

Committee

Dean Currier

Melissa Currier

Beth Day

Matthew Guilbeault

Joshua Howe

Michael Rimillard

Kelly Souliere

Angela Tardif

Josh Tardif

Planning Board

Alfred Carlson

Fred Frodyma

Heidi Gendreau

Stephen Gile

John Ibsen

Richard Pasquini

William Roberts

Veterans Committee

Tammy Chadbourne

Alden Gile

Renald Ouellette

Donna Pirone

Tom Plummer

David Rynne*

Jack Scott

Bruce Tucker

Zoning Board of Appeals

Elaine Beal

Dennis Brewster

John Caramihalis

Rick Carter

Scott DeWolfe

Julie Gerrish

Cynthia Swaney

*Associate Member

18

VALUATION OF THE TOWN OF ALFRED

2018 BREAKDOWN OF ASSESSMENTS

2018 TAX RATE per $1,000.00 -- $15.90

ASSESSMENTS:

LAND & BUILDINGS $266,505,432.00

PERSONAL PROPERTY $ 4.295.272.00

Sub Total $270,800,704.00

MAINE HOMESTEAD EXEMPTION $ 9,317,563.00

BETE EXEMPTION $ 61,825.00

Total $280,180,092.00

APPROPRIATIONS:

R.S.U #57 $ 2,951,141.00

MUNICIPAL $ 2,073,595.44

COUNTY $ 152,372.68

Total $ 5,177,109.12

LESS ESTIMATED REVENUES:

STATE REVENUES $ 120,000.00

OTHER REVENUES $ 700,000.00

Total $ 820,000.00

NET TO BE RAISED BY TAXES: $ 4,357,109.12

57%

40.1%

2.9%

WHERE YOUR TAXES WENT

2018

RSU #57 57%

MUNICIPAL FUNCTIONS 40.1%

COUNTY TAX 2.9%

19

SELECTMEN’S REPORT

The July 1

st

2018 to June 30

th

, 2019 period was another busy active year for Alfred with new faces,

new ordinances, new projects and new challenges.

New faces in Town Hall ushered in the first significant personnel changes in years. The most

significant change was hiring our own assessor instead of contracting with Sanford assessors. This

will serve us well as a more accurate and fair system is already evident.

We welcomed Tax Collector Michelle Lord, Tax Assessor Bob Tripp and Town Clerk Donna Buckley.

We achieved a long term Selectmen’s goal, which was also endorsed by the then current Chiefs

Dave Lord and Matt Bors. We combined the Fire and Rescue Chief into a single position, and Chief

Chris Carpenter was hired to oversee both services. This will save money and create a more

streamlined organization going forward.

We moved forward with new ordinances that addressed zoning, infrastructure, technology

improvements, employee retirement and administrative streamlining.

At a Special Town Meeting voters approved overhauling the Town Hall parking lot. The Road

Commissioner, Jon Lord, oversaw the preparation, expansion, paving and striping, and the feedback

has been overwhelmingly positive. It will truly be appreciated when “mud season” arrives in the

spring. A volunteer effort by Town Hall staff and others created a beautiful flowering border with

granite curbing. We had the old gates repaired and painted to put a finishing touch on the project.

We paved Mountain Road last summer and maintained our goal of improving three miles a year as

we strive to attain a 12 to 15 year cycle on the Towns 41 miles of paved roads. We must be

disciplined in this area as delays cost much more in the long run. For example, we are paving the

area near Keywood this summer of 2019 and the last time it was done was in the eighties. The road

had deteriorated so badly that we could only do 1.8 miles because of the costs of rebuilding it.

Fortunately, we had done over 3 miles in recent past years so we have maintained our 3 mile

average annual goal.

We began an organic spray program to control ticks and grubs at the ball fields. Nobody needs to

deal with ticks, especially kids. Also, skunks were destroying the outfield grub hunting and we

seemed to have won this battle, for now.

We resolved the very, very old problem of cemetery ownership. The Town owns it and we worked out

a solution with the church that satisfied all parties.

Digital mapping of the Town will be completed soon and we will have accurate, user friendly on line

access to this vital data. Keeping up with advancements in technology is essential and this is a big

step in that direction.

Voters understood and approved a retirement plan for employees that represents minimal cost to the

Town and allows us to attract and keep valued staff. It is a reality all organizations must adapt to in

the ever increasingly competitive workplace.

As written earlier voters amended the ordinance to combine the Fire and Rescue Chief into one

position and this is working well.

20

There was no increase for the 2018-2019 tax year. Alfred is in sound financial shape with a double

AA bond rating. We retired debt and will continue to do so this coming year.

We received a solar powered “speed sign” from the state and use it around town to inform motorists

of their speed. This also collects data on the number of cars, average speed etc and appears to be

effective at slowing people down. Additionally, we asked the State Police to focus, when possible, on

the center of town and you may have seen them parked at the museum and other locations.

The Massabessic Lions Club gifted the town with a beautiful engraved granite bench and it sits on the

Village Green underneath the new Maple Trees.

Volunteerism is at an all time high and virtually every committee is full with very little duplication. We

have not had to advertise for volunteers in years and we are grateful to these dedicated residents.

They and the Town Hall staff are what make Alfred succeed and achieve.

We had a robust campaign season and the democratic process was front and center. Glenn

Dochtermann was re-elected to the Board of Selectmen.

Alfred’s Executive Administrative Assistant, Joyce Wood, announced her retirement date after 22

years and will be sorely missed. Her devotion, guidance, knowledge, leadership and dedication is

known from one end of York County and beyond and no matter who replaces her she will be

irreplaceable.

As always, in every walk of life, challenges remain. In the coming years we have bridges that will

need attention and roads that need to be rebuilt. The Town Hall is too small to hold two meetings

simultaneously, but it has been for years. Moving upstairs would be fiscal insanity and any small gain

of usable space would be a waste of hundreds of thousands of dollars.

We need to expand our commercial tax base and hopefully the ordinances we passed last year will

bear fruit. However, on-line shopping has slowed the growth of “brick and mortar” stores and it is why

you see retail vacancies linger even in larger municipalities.

Challenges bring opportunities, new ideas and solutions and Alfred is well positioned to meet these

challenges.

Thank you,

Alfred Board of Selectmen

21

SELECTMEN’S 2018-2019 FINANCIAL REPORT

#4 – Salaries 756,000.00

*Income (1,097.77)

Allaire, James 52,028.58

Auger, Arin 8,988.38

Bellman, Tamara 2,697.20

Benoit, Timothy 1,948.03

Bors, Andrew 2,106.89

Bors, Matthew 6,437.01

Boutilier, David 425.60

Brewster, Dennis 233.90

Buckley, Donna Marie 31,708.37

Calnan, Stephen 3,882.84

Carpenter, Christopher 20,786.66

Carroll, Arlene 3,906.40

Chalmers, Sheila 10,620.80

Clarke, Jarrett 36,217.50

Cole, Jacob 272.86

Cook, John 591.56

Cook, Lisa 8,449.00

Couture, Patricia 16.27

Cunningham, Marc 15,264.84

Cyr, Casey 263.61

Dochtermann, Glenn 6,750.00

Dochtermann, Steven 23,806.06

Donovan, George 6,750.00

Eggleston, David 1,267.22

Fleming-Vaughn, Linda 6,864.00

Folsom, Beth 37.78

Fortier, Robert 16.27

Fraser, Michael 17.54

French, Carl 1,008.22

French, Judith 24,595.06

Gagnon, Bonnie 71.01

Gilman, Peter 1,588.75

Gilman Jr, Thomas 897.23

Gilman III, Thomas 2,289.70

Gray, Louise 134.75

Hallstrom, Clifton 17,257.89

Hartford, Barry 680.96

Hedden, Robison 26,805.11

Hersom, Michael 3,793.40

Higgins, Debbie 3,253.62

Hilton, Christine 9,512.42

Hinds, Michael 195.24

Hobgood, Darcy 1,225.37

Holland, Thomas 3,763.26

Holt, Fred 52,295.55

Hooper, Issiac 1,536.66

Jakan, Dennis 1,793.60

Johnson, Douglas 292.86

Knapp, Amy 341.67

L’Heureux, Guy 11,085.36

Leach, Matthew 16.27

Leibensperger, Gabriel 48.81

Lord, Casey 466.08

Lord, David 390.48

Lord, Jonathan 1,491.09

Lord, Karen 292.86

Lord, Michelle 32,631.49

Lord, Steven 8,497.58

Lovell, Kenneth 1,757.16

Lowe, David 9,704.33

Marriott, Dalton 1,614.11

McCormick, Kevin 1,167.36

McNamara, Kelcy 35.75

Mouzas, Jamie 37,255.16

O’Connell, Nancy 94.68

Ouellette, Julianne 3,343.51

Palminteri, Anthony 7,499.96

Palmitessa, Addiana 18,100.95

Pierce, Susan 167.50

Pirone, Donna 19,466.99

Racicot, Cory 16.27

Ricker, Melanie 1,462.00

Ridley, Sandy 5,111.66

Roussin, Gregory 1,606.71

Rowe, Shaun 5,242.88

Roy, Daniel 8,301.66

Scott, Carolyn 217.95

Smith, Jeremy 3,271.04

Smith, Patricia 170.96

Spiliopoulos, Karen 14,351.12

Stearns, Kerri 17,465.98

Tripp, Robert 13,000.00

Turgeon, Peter 1,254.21

Valliere, Colleen 18,706.10

Vasalle, Judith 93.25

Vertefeuille, Patricia 66.00

Walls, Joshua 723.15

Wilkins, Cody 48.81

Wood, Joyce 52,419.16

Expended 704,343.89

Unexpended 52,753.88

Appropriation & Income 757,097.77

#5 – Employee Benefits 291,417.44

*Income (7,949.16)

Employer Share FICA 50,888.41

ME. Municipal Assoc. 40,884.16

MMEHT 168,442.75

22

SELECTMEN’S 2018-2019 FINANCIAL REPORT

Expended 260,215.32

Unexpended 39,151.28

Appropriation & Income 299,366.60

#6-Contingency 11,000.00

Bartlett Tree Experts 4,270.00

City of Sanford 1,015.24

Currier, Dean 9.97

Electric Light 803.17

J.G. Lord Excavation LLC 2,466.39

Northeast Crane 925.00

Postmaster 98.75

VISA 225.29

Expended 9,813.81

Unexpended 1,186.19

Appropriation & Income 11,000.00

#7 – Government Operations 25,000.00

*Income (2,476.42)

A-Copi Imaging 3,019.94

Alfred Parish Church 605.00

Allaire, James 2,233.92

American Legion 200.00

Androscoggin Valley 60.00

ASCAP 357.00

Buckley, Donna Marie 593.58

Business Communications 45.50

Downeast Flowers 377.45

Edison Press 2,834.42

Gilman III, Thomas 126.47

Holt, Fred 1,327.81

Hygrade Business 873.62

Jeffrey A. Simpson Inc. 30.00

Journal Tribune 284.52

Lord, Michelle 1,275.06

Marks Printing House 67.00

ME. Building Officials 305.00

ME. Municipal Assoc. 261.00

MMTCTA 410.00

MTCCA 345.00

Myron Corp. 544.23

Postmaster 1,838.00

Ready Refresh 399.71

Secretary of State 120.95

Smart Shopper 1,548.80

So. ME. Planning 381.67

Springvale Hardware 33.00

Staples – Credit Plan 57.95

St. ME. Chapter IAAO 80.00

Thomson Reuters 1,665.00

Tower Publishing 92.00

Tripp, Robert 522.16

VISA 1,721.77

W.B. Mason 509.82

Warren’s Office Supplies 2,175.48

Wood, Joyce 52.46

York County Towns & Cities 30.00

Expended 27,405.29

Unexpended 71.13

Appropriation & Income 27,476.42

#8 – Maintenance & Utilities 15,000.00

AAA Fire Extinguisher 102.50

Alfred Water District 554.49

All Seasons HVAC 138.96

Allaire, James 76.91

American Security 264.00

Business Communications 845.50

Carroll, Arlene 28.44

Central ME. Power 2,690.02

Downeast Energy 1,511.25

Fresh Appearance Cleaning 5,355.00

Goodrich, Greg 175.00

Normand Electric Inc 107.25

Otelco 1,211.58

OTT Communications 104.17

Springvale Hardware 106.11

VISA 36.00

Warren’s Office Supplies 260.55

Expended 13,567.73

Unexpended 1,432.27

Appropriation & Income 15,000.00

#9 – Town Insurance 25,675.00

ME. Municipal Assoc. 22,392.00

The Hartford Life Ins. 1,890.00

Expended 24,282.00

Unexpended 1,393.00

Appropriation & Income 25,675.00

#10 – Legal Fees 15,000.00

23

SELECTMEN’S 2018-2019 FINANCIAL REPORT

*Income (200.00)

Bergen Parkinson LLC 5,652.50

ME. Municipal Assoc. 3,843.00

Expended 9,495.50

Unexpended 5,704.50

Appropriation & Income 15,200.00

#11 – Annual Audit 13,000.00

Purdy Powers & Co. 13,000.00

Expended 13,000.00

Unexpended 0.00

Appropriation & Income 13,000.00

#12 – Code of the Town 1,700.00

General Code Publishers 1,635.96

Expended 1,635.96

Unexpended 64.04

Appropriation & Income 1,700.00

#13 – Computer Support 24,000.00

*Income (163.19)

B & H Photo 1,735.02

Harris School Solutions 9,065.46

Holt, Fred 199.25

ReVize LLC 3,633.00

Sports Engine 250.00

Staples – Credit Plan 1,744.52

Time Warner Cable 3,040.24

Town of Waterboro 300.00

VISA 4,195.70

Expended 24,163.19

Unexpended 0.00

Appropriation & Income 24,163.19

#14 – Annual Assessing 2,575.00

*Income (120.26)

City of Sanford 68.13

EMS Eastern Mapping 1,050.00

Hygrade Business 717.13

ME. Assoc. of Assessors 60.00

MPX 800.00

Expended 2,695.26

Unexpended 0.00

Appropriation & Income 2,695.26

#15 – Veterans Committee 400.00

Eagle Flag of America 276.48

Town of Alfred 100.00

Expended 376.48

Unexpended 23.52

Appropriation & Income 400.00

#16 – Historical Committee 2,625.00

AAA Fire Extinguisher 136.00

Alfred Water District 385.38

American Security 110.00

Central ME. Power 449.78

Williams, Allison 35.00

Williams, Almon 50.00

Expended 1,166.16

Unexpended 1,458.84

Appropriation & Income 2,625.00

#17 – Zoning Board of Appeals 350.00

*Income (100.00)

Bellman, Tamara 67.00

Journal Tribune 204.12

Postmaster 95.55

So. ME. Planning 83.33

Expended 450.00

Unexpended 0.00

Appropriation & Income 450.00

#18 – Planning Board 2,073.00

*Income (1,862.74)

Alfred Parish Church 55.00

Fleming-Vaughn, Linda 296.90

Holt, Fred 167.50

Journal Tribune 582.61

Postmaster 257.20

Smart Shopper 282.04

So. ME. Planning 1,211.34

Warren’s Office Supplies 27.04

Expended 2,879.63

Unexpended 1,056.12

24

SELECTMEN’S 2018-2019 FINANCIAL REPORT

Appropriation & Income 3,935.75

#19 – Conservation Commission 1,615.00

Bullard, Bill 101.43

Center For Wildlife 177.06

Davis, Carl 175.00

Frodyma, Fred 109.92

Kay, Michael 119.64

White Pines Programs 50.00

Expended 733.05

Unexpended 881.95

Appropriation & Income 1,615.00

#20 – Animal Control 6,365.00

Animal Welfare Society 4,196.40

Edison Press 68.61

Holland, Thomas 1,043.33

Maine Veterinary 125.00

ME. Animal Control 185.00

The Ridge Animal 309.31

Expended 5,927.65

Unexpended 437.35

Appropriation & Income 6,365.00

#21 – Alfred Water District 150,040.00

Alfred Water District 150,040.00

Expended 150,040.00

Unexpended 0.00

Appropriation & Income 150,040.00

#22 – Street Lights 12,800.00

Central ME. Power 12,543.17

Electric Light Co. 256.83

Expended 12,800.00

Unexpended 0.00

Appropriation & Income 12,800.00

#23 – Fire Department 51,515.00

A & W Promotional 730.00

Admiral Fire & Safety 558.50

Bergeron Protective 4,336.53

Business Communications 2,012.55

Carpenter, Christopher 110.00

Central ME Fire Attack 175.00

Central Tire Co., Inc. 3,265.78

Clarke, Jarrett 110.00

Eastern Fire Apparatus 2,128.70

Emergency Services Marketing 810.00

F.M. Abbott Power 85.46

Fully Involved LLC 1,450.00

Goldstar Products 456.41

Goodrich, Greg 355.00

Hartford Equipment 2,363.75

HSE Fire & Safety 439.92

Industrial Protection 1,909.00

Maine Air Power Inc. 1,075.67

ME. Firechiefs 190.00

MFSI 450.00

Modern Marketing 1,991.88

Mouzas, Jamie 112.25

National Fire Protection 175.00

NETS 240.00

New England Fools 280.00

Otelco 98.10

Pac West Tool 1,449.02

Plummer’s Ace Hardware 657.30

Postmaster 64.00

Ricker, Melanie 81.23

Sanal NAPA 372.98

So. ME. Communications 72.95

Springvale Hardware 158.83

Time Warner Cable 144.98

VISA 737.46

WEX Bank 2,594.88

Witmer Assoc. 482.11

York County Chiefs 1,000.00

Expended 33,725.24

Unexpended 17,789.76

Appropriation & Income 51,515.00

#24 – Public Safety Building 26,950.00

AAA Fire Extinguisher 762.25

Alfred Water District 1,783.28

Business Communications 2,262.90

Capital Fire Protection 460.00

Central ME. Power 7,325.07

Clarke, Jarrett 55.00

Custom Climate Control 716.76

Dead River Co. 8,293.49

Door Services Inc. 218.00

Flag Wavers 97.00

25

SELECTMEN’S 2018-2019 FINANCIAL REPORT

Goodrich, Greg 365.00

Gowen Power Systems 650.61

JP Pest Services 682.65

Otelco 979.25

OTT Communications 98.98

P & E Supply 438.41

Plummer’s Ace Hardware 318.12

Portland Paper 180.14

VISA 41.13

Warren’s Office Supplies 223.47

Expended 25,951.51

Unexpended 998.49

Appropriation & Income 26,950.00

#25 - Dispatch 26,914.00

City of Biddeford 21,887.75

So. ME. Communications 3,150.00

Town of Waterboro 270.59

Expended 25,308.34

Unexpended 1,605.66

Appropriation & Income 26,914.00

#26– Immunizations 1,500.00

SMHC Workwell 1,312.00

Expended 1,312.00

Unexpended 188.00

Appropriation & Income 1,500.00

#27 – Ross Corner Fire Co. 10,120.00

Ross Corner Fire Co. 10,120.00

Expended 10,120.00

Unexpended 0.00

Appropriation & Income 10,120.00

#28 – Alfred Rescue Dept. 45,655.00

A & W Promotional 972.09

A-Copi Imaging 631.04

Admiral Fire & Safety 936.50

Allen Uniforms, Inc. 739.07

Arrow International Inc. 194.50

Atlantic Partners EMS 1,211.00

Bergeron Protective 1,790.71

Blackbear Signworks 715.00

Bound Tree Medical, LLC 4,598.96

Business Communications 1,870.05

Carpenter, Christopher 165.00

City of Sanford 1,875.00

Clarke, Jarrett 94.73

CLIA Laboratory 180.00

Downeast Flowers 161.89

Edison Press 628.45

Fully Involved LLC 500.00

GovConnection Inc 1,069.86

Hartford Equipment 758.54

HSE Fire & Safety 206.79

Image Trend, Inc. 175.00

Journal tribune 240.00

Maine Turnpike Authority 50.00

Maine-Iac Training 1,200.00

Matheson Tri-Gas 633.96

Medical Reimbursement Services 4,699.74

Postmaster 1,093.60

So. ME. Communications 2,826.56

So. ME. Healthcare 14.55

Springvale Hardware 656.16

Staples – Credit Plan 2,613.52

Stryker Sales 467.71

Town of Arundel 300.00

Treasurer State of ME 220.00

Valliere, Colleen 480.34

Verizon Wireless 593.34

VISA 617.88

Warren’s Office Supplies 1,665.83

WEX Bank 1,982.97

Witmer Public Safety 134.54

York County Chiefs 75.00

Zoll Medical Corp. 1,317.75

Expended 41,357.63

Unexpended 4,297.37

Appropriation & Income 45,655.00

#29 – Solid Waste 148,550.00

*Income (13,686.92)

AAA Fire Extinguisher 282.75

Atlantic Recycling 1,245.95

BDS Waste Disposal 1,140.00

Bodwell Jr, Robert 5,400.00

Burpee Sign 80.00

Central ME. Power 2,548.89

CPRC Recycling, LLC 1,740.04

Day III, Herbert 123.57

Dochtermann, Steven 54.50

26

SELECTMEN’S 2018-2019 FINANCIAL REPORT

Downeast Energy 946.46

Holt, Fred 52.71

J.G. Lord Excavation LLC 850.00

Jeffrey A. Simpson, Inc. 4,006.00

JP Pest Services 660.00

Kustom Installation 675.00

Lavertu Bros. Property 700.00

Low’s Variety 406.52

M.R.R.A. 844.00

Normand Electric, Inc. 150.00

North Coast Services LLC 289.18

Otelco 312.56

OTT Communications 28.88

Perfect Plumbing 749.00

Pine Tree Waste 131,366.25

Punsky Scrap Iron 100.00

Springvale Hardware 9.00

Treasurer, State of ME. 455.00

VISA 145.01

Warren’s Office Supplies 530.64

Expended 155,891.91

Unexpended 6,345.01

Appropriation & Income 162,236.92

#30– Caring Unlimited 574.00

Caring Unlimited 574.00

Expended 574.00

Unexpended 0.00

Appropriation & Income 574.00

#31 – ME Health Care at Home 750.00

ME Health Care at Home 750.00

Expended 750.00

Unexpended 0.00

Appropriation & Income 750.00

#32-Kids Free to Grow 500.00

Kids Free to Grow 500.00

Expended 500.00

Unexpended 0.00

Appropriation & Income 500.00

#33 – Day One 250.00

Day One 250.00

Expended 250.00

Unexpended 0.00

Appropriation & Income 250.00

#34 –Sexual Assault Response 500.00

Sexual assault Response 500.00

Expended 500.00

Unexpended 0.00

Appropriation & Income 500.00

#35 – So. ME. Agency on Aging 1,750.00

So. ME. Agency on Aging 1,750.00

Expended 1,750.00

Unexpended 0.00

Appropriation & Income 1,750.00

#36 – York Cty. Comm. Action 1,000.00

York Cty. Comm. Action 1,000.00

Expended 1,000.00

Unexpended 0.00

Appropriation & Income 1,000.00

#37 – Plowing & Sanding 318,500.00

Seth McCoy’s Trucking 318,500.00

Expended 318,500.00

Unexpended 0.00

Appropriation & Income 318,500.00

#41– Stockpile 75,000.00

AAA Fire Extinguisher 59.00

Central ME. Power 512.81

Eastern Salt Company 100,406.65

J.G. Lord Excavation LLC 12,085.00

Normand Electric, Inc. 453.00

Seth McCoy’s Trucking 108.75

Expended 113,625.21

Unexpended (38,625.21)

Appropriation & Income 75,000.00

27

SELECTMEN’S 2018-2019 FINANCIAL REPORT

#40 – Year Round Maintenance 225,000.00

*Income (11,705.85)

Bartlett Tree Experts 8,668.00

C.S. Lord & Son, Inc. 5,725.00

Dayton Sand & Gravel 22,347.21

Genest Precast 3,488.84

Gorham Sand & Gravel 522.50

Hissong Ready Mix 3,082.97

J.G. Lord Excavation LLC 164,388.61

Jeffrey A. Simpson, Inc. 58.90

Kaz’s Fine Lines 835.00

Pike Industries 253.83

Poirier Guidelines 5,620.95

Seth McCoy’s Trucking 324.00

Southern Maine Arbor 1,750.00

Springvale Hardware 220.68

Top Coat Paving 14,795.00

Violette’s Sealcoating 4,500.00

White Sign 124.36

Expended 236,705.85

Unexpended 0.00

Appropriation & Income 236,705.85

#41 – Paving 320,000.00

C.S. Lord & Son Inc 600.00

Dayton Sand & Gravel 261,123.20

Genest Precast 6,921.06

Gorham Sand & Gravel 1,349.05

Hissong Redy-Mix 2,402.03

J.G. Lord Excavation LLC 43,738.00

Top Coat Paving 3,850.00

Expended 319,983.34

Unexpended 16.66

Appropriation & Income 320,000.00

#42 – Park & Rec Programs 13,228.00

*Income (5,553.86)

A-1 Environmental 830.00

AAA Fire Extinguisher 181.25

Alfred Water District 225.26

Blow Bros. 398.57

Cabellas 550.00

Central ME. Power 644.80

Criterian USA 175.00

Currier, Dean 3,255.76

Currier, Melissa 128.52

Day, Elizabeth 110.95

Ed’s Grove Discount 129.11

Holt, Fred 41.00

Lavertu Bros. Property 5,600.00

Low’s Variety 123.06

MRPA 10.00

RSU #57 108.78

Springvale Hardware 314.66

Swank Motion Pictures 520.00

Tardiff, Angie 18.00

The Graphics Coop 2,003.32

Thyng Paving LLC 800.00

Violette’s Sealcoating 1,100.00

VISA 1,490.31

Warren’s Office Supplies 23.51

Expended 18,781.86

Unexpended 0.00

Appropriation & Income 18,781.86

#43 – Shaker Valley Sno 550.00

Shaker Valley Sno-Travelers 550.00

Expended 550.00

Unexpended 0.00

Appropriation & Income 550.00

#44 – Brothers Beach 1,000.00

*Income (1,100.00)

Blow Bros. 532.29

Deering Lumber 1,550.00

Expended 2,082.29

Unexpended 17.71

Appropriation & Income 2,100.00

#45 – Parish Cemetery 3,500.00

Lavertu Bros. Property 3,500.00

Expended 3,500.00

Unexpended 0.00

Appropriation & Income 3,500.00

#46 – Outlying Areas 2,680.00

Lavertu Bros. Property 2,680.00

Expended 2,680.00

28

SELECTMEN’S 2018-2019 FINANCIAL REPORT

Unexpended 0.00

Appropriation & Income 2,680.00

#48 – Alfred Festival Day 7,220.00

*Income (3,023.56)

Blow Bros. 216.00

Bragg, Thomas 450.00

Dept. Public Safety 398.91

Dunlap Highland Band 500.00

EVO Rock & Fitness 940.00

Freer, John 1,525.00

Kora Highlanders 500.00

Kora Renegades 500.00

Kora Shrine Mopeds 300.00

Kora Temple Facts 300.00

L’Heureux, Paul 150.00

MacKinnon, Steven 200.00

Mad Science of ME. 413.00

Magical Moonwalks 250.00

Maine Attraction 200.00

Masse, Ellen 250.00

Normand Electric, Inc. 460.00

Northern Explosion 50.00

One Stop Party Shoppe 763.80

Phoenix Elite 50.00

Postmaster 110.00

Pierce, Susan 97.54

RSD Graphics 624.70

Seacoast Printing 174.00

Smart Shopper 365.04

Therrien, Shana 39.48

Warren’s Office Supplies 10.89

Expended 9,838.36

Unexpended 405.20

Appropriation & Income 10,243.56

#49– General Assistance 3,500.00

*Income (4,695.87)

Alling, Robert 1,190.00

Central ME. Power 205.41

City of Portland 10.02

Hannaford 785.29

Hollywood Casino Hotel 103.00

Jalbert, Robert 900.00

ME. Welfare Directors 170.00

Murley, Charles 2,229.00

Pirone, Donna 200.46

Realty Resources Mgmt. 1,130.00

Smart Shopper 5.90

Expended 6,929.08

Unexpended 1,266.79

Appropriation & Income 8,195.87

#50 – Parsons Library 19,560.00

AAA Fire Extinguisher 171.50

Alfred Water District 537.67

Baker & Taylor Books 3,444.71

Bartlett Tree Experts 225.00

Bonney, Danielle 180.00

Brodart Co. 51.20

Central ME. Power 1,902.41

Conley, Cathy 45.00

Dead River Co. 4,044.02

Demco 144.79

Cown East 19.54

Good Housekeeping 7.97

Handy Andy’s Electric 320.00

Hearst Magazines 20.00

Hedden, Robison 449.62

Lavertu Bros. Property 2,800.00

Library World, Inc. 439.00

Meredith Corp. 36.00

Northover, Marti 58.01

Otelco 335.93

OTT Communications 28.96

Rachel Ray Every Day 25.00

Readers Digest 35.96

Ready Refresh 118.75

Spiliopoulos, Karen 83.94

Springvale Hardware 149.83

Staples – Credit Plan 410.79

SYNCB/Amazon 212.27

The Family Handyman 15.00

Treasurer, State of ME. .63

VISA 2,757.53

Wire Pro 360.00

Yankee 49.97

Zulueta, Dominique 79.00

Expended 19,560.00

Unexpended 0.00

Appropriation & Income 19,560.00

#52 – Transfer Station Bond 62,063.00

Gorham Savings Bank 62,062.50

29

SELECTMEN’S 2018-2019 FINANCIAL REPORT

Expended 62,062.50

Unexpended .50

Appropriation & Income 62,063.00

#53 – 2016 Ambulance Bond 58,887.00

Gorham Leasing 58,886.53

Expended 58,886.53

Unexpended 0.47

Appropriation & Income 58,887.00

Fueling February 26,540.54

*Income (9,138.12)

Alfred Oil 15,188.05

Dead River Co 630.00

Hallstrom, Clifton 23.99

Sanel NAPA 58.72

Top It Off Oil Inc 431.85

Expended 16,332.61

Unexpended 19,346.05

Appropriation & Income 35,678.66

Town Hall Parking Lot 34,950.00

Dayton Sand & Gravel 15,122.40

Deering Lumber 777.07

Gorham Sand & Gravel 5,040.00

J.G. Lord Excavating LLC 6,500.00

Swenson Granite 2,010.53

Top Coat Paving 5,500.00

Expended 34,950.00

Unexpended 0.00

Appropriation & Income 34,590.00

Church Parking Lot 3,150.00

Deering Lumber 152.49

Gendreau III, Paul 650.00

J.G. Lord Excavating LLC 1,020.00

VISA 546.77

Expended 2,369.26

Unexpended 780.74

Appropriation & Income 3,150.00

Digital Mapping 51,000.00

Corner Post Land 51,000.00

Expended 51,000.00

Unexpended 0.00

Appropriation & Income 51,000.00

MPERS System 17,500.00

MPERS 10,422.55

Expended 10,422.55

Unexpended 7,077.45

Appropriation & Income 17,500.00

30

Office of the Treasurer

Annual Report

For the Year Ended June 30, 2019

On this and the following pages the financial activity for the Town of Alfred is summarized by

accounts and/or funds. While the summaries are detailed and offer a true and accurate listing, they are in

no fashion to be considered “Financial Statements”. The Town of Alfred’s Financial Statements appear

with our audit firms Independent Auditors Report in the back of the Town Report.

General Fund – Account Balances – June 30, 2019

Assets

Cash 190,417.12

Taxes Receivable 2002 1,596.87

Taxes Receivable 2005 111.70

Taxes Receivable 2006 100.40

Taxes Receivable 2007 137.25

Taxes Receivable 2008 349.25

Taxes Receivable 2009 349.25

Taxes Receivable 2010 268.55

Taxes Receivable 2011 294.60

Taxes Receivable 2012 115.71

Taxes Receivable 2013 1,296.63

Taxes Receivable 2014 428.66

Taxes Receivable 2015 2,028.86

Taxes Receivable 2016 2,346.51

Taxes Receivable 2017 53,801.64

Taxes Receivable 2018 184,882.78

Accounts Receivable 61,399.04

Tax Acquired Property 5,770.70

Prepaid Expenses 4,599.71

Due From Other Fund 217.00

Inventory 10,546.50

Total Assets 521,058.73

Liabilities

Accounts Payable 164,278.70

Escrows Payable 568.52

Deferred Tax Revenue 197,296.80

Deferred Rescue Revenue 9,971.06

Prepaid Taxes 15,446.80

Total Liabilities 387,561.88

Fund Balances

Nonspendable Funds 15,146.21

Assigned Funds 106,473.42

Unassigned Funds 11,877.22

Total Fund Balances 133,496.85

Total Liabilities and Fund Balances 521,058.73

31

General Fund - Income For The Year Ended June 30, 2019

Property & Excise Taxes

Property Taxes 4,253,392.69

Abatements (11,084.02)

Total Property Taxes 4,242,308.67

Excise Tax 774,838.22 774,838.22

Interest & Penalties

Interest & Penalties 12,223.10

Interest Cash Management 15,883.07

Total Interest & Penalties 28,106.17

Intergovernmental Funds

State-Revenue Sharing 137,015.47

State-Local Road Assistance Program 43,040.00

State-General Assistance 4,695.87

State-Tree Growth 19,500.25

State-Veterans Exemption 4,690.00

State-Homestead Exemption 148,148.00

State-BETE 1,001.00

State-Snowmobile 860.60

State-MEMA 2,285.30

Federal-FEMA 11,426.48

Federal Land Management 4,933.18

Total Intergovernmental 377,596.15

Local & Miscellaneous Income

Building Permit Fees 60,562.40

Plumbing Permit Fees 8,948.00

Cable Franchise Fees 46,061.40

Town Clerk Fees 4,541.65

Dog Fees & Licenses 3,698.00

Festival Day Income 3,023.56

Museum Donations 220.50

Park & Recreation Fees 5,363.86

Park & Recreation Donations 220.00

Planning Board Fees 1,862.74

ZBA Fees 100.00

Transfer Station Income 13,686.92

Rescue Fees & Subscriptions 110,820.96

Road Opening/Excavation 18,260.00

Motor Vehicle Fees 10,572.50

Fueling February 9,138.12

Misc. Donations 1,461.00

Reimbursements 14,465.18

Unclassified Income 9,545.25

Transferred in From Other Fund 28.00

Gain on Sale of Assets 166.37

Total Local & Miscellaneous 322,746.41

Total Revenues 5,745,595.62

32

Budgeted Spent

General Government Operations

Salaries 757,097.77 704,343.89

Employee Benefits 299,366.60 260,215.32

MPERS System 17,500.00 10,422.55

Contingency 11,000.00 9,813.81

Government Operations 27,476.42 27,405.29

Town Hall Utilities 15,000.00 13,567.73

Insurance 25,675.00 24,282.00

Legal 15,200.00 9,495.50

Annual Audit 13,000.00 13,000.00

Code of Alfred 1,700.00 1,635.96

Computer Support 24,163.19 24,163.19

Annual Assessing 2,695.26 2,695.26

Digital Mapping 51,000.00 51,000.00

Veterans Committee 400.00 376.48

Historical Committee 2,625.00 1,166.16

Museum Donations 2,591.60 0.00

Schoolhouse Donantions 880.98 0.00

Zoning Board of Appeals 450.00 450.00

Planning Board 3,935.74 2,879.63

Conservation Commission 1,615.00 733.05

Fueling February 35,678.66 16,332.61

Total Government Operations

1,309,051.22 1,173,978.43

Public Services

Animal Control 6,365.00 5,927.65

Alfred Water District 150,040.00 150,040.00

Street Lights 12,800.00 12,800.00

Fire Department Operations 51,515.00 33,725.24

Public Safety Building 26,950.00 25,951.51

Dispatch Service 26,914.00 25,308.34

Immunizations 1,500.00 1,312.00

Ross Corner Operations 10,120.00 10,120.00

Rescue Operations 45,655.00 41,357.63

Total Public Services

331,859.00 306,542.37

Total Health & Sanitation

162,236.92 155,891.91

Total Social Services

5,324.00 5,324.00

Public Works

Plowing & Sanding 318,500.00 318,500.00

Stockpile 75,000.00 113,625.21

Year Round Maintenance 236,705.85 236,705.85

Paving Program 320,000.00 319,983.34

Town Hall Parking Lot 34,950.00 34,950.00

Church Parking Lot 3,491.00 2,369.26

Total Public Works

988,646.85 1,026,133.66

General Fund - Expenses For The Year Ended June 30, 2019

33

Budgeted Spent

General Fund - Expenses For The Year Ended June 30, 2019

Total Welfare Services

8,195.87 6,929.08

Parks and Recreational

Park & Recreation Committee 18,781.86 18,781.86

Fields & Facilities 3,000.00 1,940.87

Shaker Valley Sno-Travelers 550.00 550.00

Brothers Beach 2,100.00 2,082.29

Parish Cemetery Care 3,500.00 3,500.00

Outlying Areas/Cemetery Care 2,680.00 2,680.00

Alfred Festival 10,243.56 9,838.36

Total Parks & Recreational

40,855.42 39,373.38

Total Library Operations

19,560.00 19,560.00

Debts Reduction/Service

Transfer Station Bond 62,063.00 62,062.50

Ambulance Bond 58,887.00 58,886.53

Total Debt Service

120,950.00 120,949.03

Total County Tax

152,372.68 152,372.68

Total School Assessment-RSU #57

2,951,141.00 2,951,141.00

Total Expenses 6,090,192.96 5,958,195.54

34

*Tax Balance Only

Tax Year 2002 Personal Property Outstanding 1,596.87

Tax Year 2005 Personal Property Outstanding 111.70

Tax Year 2006 Personal Property Outstanding 100.40

Tax Year 2007 Personal Property Outstanding

137.25

Tax Year 2008 Personal Property Outstanding 349.25

Tax Year 2009 Personal Property Outstanding 349.25

Tax Year 2010 Personal Property Outstanding 268.55

Tax Year 2011 Personal Property Outstanding 294.60

Tax Year 2012 Personal Property Outstanding 115.71

Tax Year 2013 Personal Property Outstanding 1,296.63

Tax Year 2014 Personal Property Outstanding 428.66

Tax Year 2015 Personal Property Outstanding 573.45

Tax Year 2016 Personal Property Outstanding 947.89

6,570.21

Tax Year 2015 Real Estate Outstanding Map/Lot

Caswell Christopher 12-4 1,455.41

Tax Year 2016 Real Estate Outstanding Map/Lot

Caswell Christopher 12-4 1,398.62

Tax Year 2017 Real Estate Outstanding Map/Lot

Bayard Susan 3-110 1,303.80

Benvie Thomas & Carol 7-1-D 2,136.96

BKJ LLC 10-22 36.89

Brault Linda & Roger 1-26(10) 973.08

Campbell Kenneth M Trustee 2-16-A 5,569.77

Campbell Kenneth M Trustee 2-14 1,042.30

Capriole Nicole 4-18(2) 338.67

Caswell Christopher 12-4 1,922.31

Collins Janet 4-28-A 2,858.82

Crediford William S 11-16 683.73

Doan Wilbur & Mary 12-65 2,482.37

Dupuis Joshua Thomas 7-1-B-1 3,674.17

Ferland Linda & Roger 5-17-B 175.66

Flannery Priscilla 11-9 3,073.47

Ghidoni Richard 4-50 1,844.40

Gile Orchards 7-10-A 66.78

Gile Bruce 7-29-C 349.80

Gile Bruce & Carolyn 7-32-B 1,379.32

Goodwin Lorelei 1-29-1 31.80

Haskell James & Emily 3-48 1,327.65

Lavoie Richard & James R 3-59-A 1,402.38

Lovell Kenneth M Trustee 3-88 1,003.29

Murley Charles & Heather 4-3-F 1,669.68

Ouellette Gail, Pennell, Ellen, Bean 3-6 2,065.41

Pirini Jeffrey & Amy 2-40 700.87

Taxes Receivable For The Year Ended June 30, 2019

1

35

Taxes Receivable For The Year Ended June 30, 2019

Tax Year 2017 Real Estate Outstanding Map/Lot

Poulin Cathy 1-26(4) 561.13

Randall Sasha & Malone 2-56-C 2,687.10

Roux Larry H & Rachel A 3-107-B 4,690.50

Roux Larry H & Rachel A 3-90-C 1,508.91

Smith Kevin & Tracey 10-6 1,396.02

Spaulding Ronald 10-14-A 470.00

Thompson Debra A 5-62-1 1,912.77

Personal Property Outstanding 2,461.83

Total 2017 Taxes Receivable 53,801.64

Tax Year 2018 See Tax Collectors Report for detail list 184,883.78

Total Taxes Receivable 6/30/2019 248,109.66

* Lien charges and interest are not shown, but are due as part of the full payment

36

Balance July 1, 2018 43,460.00 Local Road Assistance Program

Received July 1, 2018 to June 30, 2019 43,040.00 funds are restricted for the

Expended July 1, 2018 to June 30, 2019 43,460.00 "Capital improvement of

Balance June 30, 2019 43,040.00 public roads."

Museum Under an ordinance passed in

Balance July 1, 2018 2,371.10 1998, and revised in 2004 all

Received July 1, 2018 to June 30, 2019 220.50 donations and gifts for the

Expended July 1, 2018 to June 30, 2019 0.00 Museum and Schoolhouse are

Balance June 30, 2019 2,591.60 individual no interest designated

funds with any unspent balance

Schoolhouse carried forward.

Balance July 1, 2018 880.98

Received July 1, 2018 to June 30, 2019 0.00

Expended July 1, 2018 to June 30, 2019 0.00

Balance June 30, 2019 880.98

Balance July 1, 2018 1,826.00 Certain amounts received from

Received July 1, 2018 to June 30, 2019 1,985.00 dog licenses and fees must be used

Expended July 1, 2018 to June 30, 2019 1,826.00 for animal control expenses. The

Balance June 30, 2019 1,985.00 funds collected in 2017/2018 will be

appropriated for use in 2018/2019.

Under an Article passed in 2008,

Balance July 1, 2018 26,540.54 and revised in 2010 and 2011 the Board

Received July 1, 2018 to June 30, 2019 9,138.12 of Selectmen have the authority to

Expended July 1, 2018 to June 30, 2019 16,332.61 accept and appropriate funds into a

Balance June 30, 2019 19,346.05 non interest bearing designated fund for

the sole purpose of heating assistance

for residents of Alfred, with the balance

carried forward.

Balance July 1, 2018 66,509.26 Per a policy adopted by the Board of

Received July 1, 2018 to June 30, 2019 46,061.40 Selectmen all Cable Franchise Fees

Expended July 1, 2018 to June 30, 2019 75,000.00 collecter are to be used for Information

Balance June 30, 2019 37,570.66 Technology (IT) expenses.

Balance Junly 1, 2018 0.00 During 2019 an agreement was made

Received July 1, 2018 to June 30, 2019 3,000.00 between the Town and contributors that

Expended July 1, 2018 to June 30, 2019 1,940.87 certain donations would be set aside for

Balance June 30, 2019 1,059.13 the care of the Park Fields & Facilities.

Fields & Facilities

Fueling February

FUNDS WITH RESTRICTIONS - GOVERNMENTAL SOURCES

FUNDS WITH RESTRICTIONS - TOWN SOURCES

Dog Licenses and Fines Collected

Local Road Assistance Program Grant Funds

Alfred Historical Museum & Schoolhouse Funds

Cable Franchise Fees

37

Bond issued in 2013 455,000.00

Accumulated Payments at June 30, 2018 275,000.00 Interest 28,769.31

Payment made November 7, 2018 60,000.00 Interest 1,237.50

Payment made May 15, 2019 - Interest 825.00

Outstanding Principal at June 30, 2019 120,000.00

Bond issued in 2016 220,000.00

Accumulated Payments at June 30, 2018 107,566.88 Interest 10,206.18

Payment made January 9, 2019 55,344.89 Interest 3,541.64

Outstanding Principal at June 30, 2019 57,088.23

Year Beginning Added Spent Interest Ending

1997 0.00 50,000.00 0.00 691.42 50,691.42

1998 50,691.42 50,000.00 21,375.00 2,258.43 81,574.85

1999 81,574.85 50,000.00 42,750.00 4,006.79 92,831.64

2000 92,831.64 90,000.00 84,104.00 7,268.88 105,996.52

2001 105,996.52 90,000.00 0.00 4,470.25 200,466.77

2002 200,466.77 90,000.00 40,706.98 2,655.06 252,414.85

2003 252,414.85 0.00 122,058.05 2,032.90 132,389.70

2004 132,389.70 0.00 27,832.28 1,474.84 106,032.26

2005 106,032.26 30,000.00 60,000.00 2,181.35 78,213.61

2006 78,213.61 70,000.00 0.00 4,728.47 152,942.08

2007 152,942.08 80,000.00 130,000.00 4,300.13 107,242.21

2008 107,242.21 35,000.00 39,000.00 2,172.35 105,414.56

2009 105,414.56 208,961.64 0.00 758.07 315,134.27

2010 315,134.27 35,000.00 65,370.62 1,042.25 285,805.90

2011 285,805.90 50,000.00 3,446.67 493.27 332,852.50

2012 332,852.50 30,000.00 19,620.00 158.37 343,390.87

2013 343,390.87 50,000.00 10,350.00 179.44 383,220.31

2014 383,220.31 13,000.00 42,598.00 191.24 353,813.55

2015 353,813.55 0.00 128,997.60 157.33 224,973.28

2016 224,973.28 25,000.00 0.00 116.00 250,089.28

2017 250,089.28 0.00 0.00 1,820.75 251,910.03

6/30/2018 251,910.03 0.00 0.00 2,136.79 254,046.82

6/30/2019 254,046.82 0.00 0.00 5828.88 259,875.70

Capital Improvement Fund History

BOND & CAPITAL IMPROVEMENT FUND ACTIVITY - June 30, 2019

2013 Transfer Station Bond - Accumulative

2016 Ambulance Bond - Accumulative

38

Veteran's Memorial Scholarship Account

Beginning Balance 7/1/18 Reserved 26,661.27

Unreserved 176.97

Interest earned 84.96

Gifts received 200.00

Award Paid Out (317.00)

Balance 6/30/19 26,806.20

Reserved For Award 144.93

Fund Balance Reserved 26,661.27

Beginning Balance 7/1/18 Reserved 5,000.00

Unreserved 29.23

Interest 15.71

Expended 28.00

Balance 6/30/19 5,016.94

Principal Balance Reserved 5,000.00

Available for 2019/2020 Maintenance 16.94

New &

Additions

Interest

Earned

Expended

Planning Board Directed:

- 0.00 -

568.52

PATCO-Colin's Meadow 568.52

568.52

Totals 568.52

Planning Board Escrow Accounts

Special Management Accounts

Designated Funds - June 30, 2019

Sub Account Title 7/1/2018

6/30/2019

Cemetery Account

39

ASSETS

Cash Equivalent Assets

Petty Cash 50.00

Checking 5,377.56

Endowment 325,109.96

Accounts Receivable 4,000.00

Total Cash Equivalent Assets 334,537.52

LIABILITIES

Accounts Payable 1,342.52

Total Liabilities

1,342.52

CAPITAL

Library Restricted Fund Balance 333,195.00

Total Capital 333,195.00

Total Liabilities & Capital 334,537.52

INCOME

Fees & Fines 295.00

Gifts & Memorials Restricted 170.75

Gifts & Memorials Unrestricted 1,144.88

Grant 5,000.00

Cash Management Interest 82.57

Endowment Interest 4,478.23

Trust Donation 4,689.24

Total Income

15,860.67

EXPENSES

Building Repairs 6,015.00

Programs 1,974.45

Advertise 209.00

Supplies-Office 56.50

License 120.00

Telephone 31.75

Books 1,103.88

Magazines 36.00

Total Expenses 9,546.58

NET OPERATING INCOME (LOSS) 6,314.09

ACCOUNT BALANCES

INCOME & EXPENSES

Parsons Memorial Library Fund

For the Year Ended June 30, 2019

40

* Denotes payment in full after year-end

Office of the Tax Collector

Annual Report

For the Year Ending June 30, 2019

Excise Tax

Boat: $3,776.50

Motor Vehicle: $665,314.93

Rapid Renewal $105,548.47

Agent Fees: $10,585.00

Total: $785,224.90

2017 Property Tax

Committed: $4,305,731.38

Real Estate: $4,224,221.43

Personal Property: $65,681.44

Supplements: $7,850.85

Abatements: $10,629.12

Collected: $4,289,902.87

Total 2018 Outstanding: $184,891.48

Real Estate: $180,008.96

Personal Property: $4,882.49

Personal Property Outstanding:

Year Balance

2002 1,596.87

2005 111.70

2006 100.40

2007 137.25

2008 349.25

2009 349.25

2010 268.55

2011 294.60

2012 115.71

2013 1,296.63

2014 428.66

2015 573.45

2016 947.89

2017 2,461.83

2018 4,882.49

Total 13,914.53

2019 Prepaid Taxes: $15,432.19

41

* Denotes payment in full after year-end

2018 Outstanding Real Estate Taxes

Total

Name Year Outstanding

*Airtech Management, Inc

2018

2,349.22

*Alberts, Wally

2018

469.84

*Alfred Real Estate

2018

15.30

*Allaire, Michael & Jeanne

2018

998.52

*Alling, Mildred I

2018

7.18

*Alling, Robert K

2018

145.60

*Angeltun, Joachim & Sarah Lynn

2018

245.65

*Barry, Russell J

2018

372.28

*Bayard, Susan A

2018

1,303.80

Bean, Wendy J

2018

2,065.41

*Beaudoin, Joanne

2018

59.38

Bemis, Tracey L & Smith, Kevin J

2018

1,299.03

Benvie, Thomas & Carol

2018

2,136.96

Bernier, Mark

2018

37.36

BKJ LLC

2018

73.78

*Bodwell, Christopher P

2018

131.07

*Bourgoin, Alan

2018

85.83

*Box, Earle R Jr

2018

798.97

Brault, Linda & Roger

2018

973.08

*Brock Carlton & Rothweiler, Cynthia

2018

758.43

*Broman, Cynthia

2018

380.48

*Brooks, Daniel S & Touchette, Brookes K

2018

1,249.74

Campbell, Kenneth M Trustee

2018

5,569.77

Campbell, Kenneth M Trustee Kenneth M

Campbell Trust

2018 3,763.53

Capriole, Nicole

2018

338.67

*Carbonneau, Patricia

2018

105.73

*Caron, Roger B & Rose M

2018

2,574.21

Caswell, Christopher

2018

1,922.31

*Chabot, Janet

2018

842.70

*Collins, Janet F

2018

2,858.82

*Collins, Thomas M

2018

1,611.46

*Cook, Jed

2018

1,879.22

*Cook, Richard H & Vina A

2018

98.68

*Corcoran, Robert Holmes,III

2018

47.70

Crediford, William S

2018

1,860.30

Crowley, Robert & Mary

2018

740.71

*Crumb, Jamie C

2018

3,453.48

Daly, Edward J

2018

3,955.90

Day, Wayne

2018

635.31

42

* Denotes payment in full after year-end

Doan, Wilbur & Mary

2018

2,558.31

Dupuis, Joshua Thomas

2018

3,849.07

*Echeverria, Ivette & Alex

2018

791.02

*Emard, Conrad & Sandra

2018

2,234.74

*Farnham, Katherine

2018

56.78

*Farwell, Gregory Sr & Diana

2018

1,513.82

*Faulkner, James M & Nancy J

2018

1,175.80

*Faulkner, James M & Nancy J

2018

766.38

Ferland, Linda

2018

427.71

*Flannery, Priscilla

2018

3,073.47

*Gean, Donald H & Pamela S

2018

9.54

*Gean, Donald H & Pamela S

2018

767.81

*Geller, Arnold L

2018

527.88

*Germain, Timothy

2018

296.53

*Gerry Sr, Keith L & Meredith

2018

0.55

Ghidoni, Richard D & Poole, Margaret, W

2018

1,844.40

*Gile Orchards

2018

133.56

Gile, Bruce G

2018

699.60

Gile, Bruce G & Carolyn M

2018

2,758.65

*Gile, Dennis W & Julie A

2018

236.16

*Gilman, Howard F

2018

2,768.19

*Goodwin, Lorelei

2018

31.80

Guilfoy, Timothy J

2018

2,955.81

*Hall, Harriet I & Ivey, Jennifer H

2018

884.04

*Hall, Harriet I & Ivey, Jennifer H

2018

1,223.48

Hall, Melissa J

2018

757.91

Haskell, James & Emily

2018

1,327.65

*Hissong Ready-Mix & Aggregates LLC

2018

2.51

*Hodskins, Terry

2018

529.47

*House on a Hill, LLC

2018

4,243.99

Hoyle, Michael R & Julie B

2018

1,742.64

*Hudson, Deborah L & Thomas R

2018

2,005.78

*Huff, Kimberly M

2018

221.01

*Hughes Jr, William D & Barbara E

2018

1,904.82

*Jacobsen, Donna E

2018

682.90

*Johnson, Karin D

2018

1,558.96

*Junkins, Ronald A & Teresa A

2018

1,308.57

*Keating, Geoffery

2018

261.55

*Kelley, Christopher

2018

240.09

Kelly, Katherine

2018

511.18

*Kronlund, Susan D

2018

2,812.96

*Laudarowicz, Greg & Danielle

2018

96.48

Lavoie, Richard & James R

2018

1,402.38

43

* Denotes payment in full after year-end

*Leavitt, Kevin E

2018

1,398.40

*Libby, Robert M

2018

1,470.75

Littlefield II, Alden Lawrence

2018

127.20

Lovell, Kenneth

2018

1,003.29

*MacMillan, Pauline L

2018

1,388.07

*Magnuson, Geoffrey & Barbara S

2018

271.89

*Manning, James R

2018

1,897.66

*Mansur Migneault, Linda

2018

118.50

*Martin, Brian E

2018

989.77

*McDonald, Bruce & McGuirk, George

2018

1,222.57

*Milliken, Sydney A.

2018

1,695.73

*Morneau, Eileen Y & Solange C

2018

1,298.77

*Morrison, Earland & Elizabeth

2018

1,569.33

*Munroe, Jeffrey W

2018

682.11

Murley, Charles E & Heather E

2018

3,622.02

*Nadeau, Donna

2018

1,104.25

*Napier, James R & Cathy A

2018

777.51

*Nevison, Douglas E

2018

463.73

*Normand, Paul M & Linda J

2018

1,428.13

*Nunan, Nancy

2018

458.16

*Ogden, Bruce A & Paula J

2018

205.11

Packard, Michael D

2018

1,380.12

*Peers, James & Patricia

2018

472.23

*Pierce, Edward John

2018

1,334.01

*Pike, James & Nancy

2018

701.19

Pirini, Jeffrey & Amy

2018

700.87

Poulin, Cathy

2018

817.26

Randall, Sasha & Malone, Christopher

2018

2,690.92

Reid, Charles D

2018

1,811.01

*Reny, Liza M & Christopher J

2018

2,586.93

*Robinson, Clinton J & Deborah

2018

5,652.45

Roux, Larry H & Rachel A

2018

5,000.55

Roux, Larry H & Rachel A

2018

95.40

Roux, Larry H & Rachel A

2018

1,508.91

*Roy, Denis & Marilyn

2018

508.00

*Sabatini, Edward & Claesson, Ingrid

2018

1,569.33

*Silvia, Steven J

2018

35.77

Slocombe, James

2018

402.27

*Smith, Christopher R & Melissa L

2018

5,539.56

Smith, Kevin J & Tracey L

2018

1,396.02

Spaulding, Ronald

2018

688.47

*St Jean, Marilyn J & Ronald E

2018

3,317.53

*St Peter, Richard & Gail

2018

240.09

44

* Denotes payment in full after year-end

*St Pierre, Roger & Denise

2018

1,018.01

*Staples, Bradley & Davis, Betsey M

2018

430.09

*Stinson, Tim & Robin

2018

1,659.16

*Strickland, Audrey

2018

1,903.23

*Strickland, Audrey

2018

1,013.99

Thompson, Deborah A

2018

1,912.77

*Vasalle, Stanley P

2018

870.60

*Vienneau, Kenneth J and Irene D and

Stacie A

2018 4,399.53

Vining, Debra

2018

534.24

*Watson, David B & Nancy H

2018

3,214.20

Total

180,008.96

Outstanding Personal Property Taxes

Name Year

Adelphia

2002

1,596.87

*Aramark Correctional Services,

LLC

2018 391.46

Arlit, Jeff

2010

73.36

Arlit, Jeff

2011

74.48

*AT &T Mobility, LLC

2017

66.92

AT &T Mobility, LLC

2018

190.48

Becker, Renee & Prescott, Jeff

2016

149.99

Becker, Renee & Prescott, Jeff

2017

143.10

Becker, Renee & Prescott, Jeff

2018

95.40

*Bernard, Craig

2018

98.58

Boudrot, Scott

2017

146.28

*Boudrot, Scott

2018

146.28

CARAID, Jamie

2007

7.83

CARAID, Jamie

2008

66.04

Caraid, Jamie

2009

66.04

Caraid, Jamie

2010

32.75

Caraid, Jamie

2011

33.25

Carson, Mike

2015

36.25

Chamblee, Leon & Susan

2016

176.74

Chamblee, Leon & Susan

2017

190.80

Chamblee, Leon & Susan

2018

159.00

*Conant House Realty

2018

95.40

Daney, Donald R & Jayson P

2018

95.40

*Duffy, Matthew & Jessica

2018

206.70

45

* Denotes payment in full after year-end

Francois, Joel & Brenda

2013

35.75

*George R Roberts Co

2018

8.86

Gerard, Darren

2018

198.75

Gilmans Auto Repair

2017

477.00

Gilmans Auto Repair

2018

524.70

Guy, William & Dorothy

2017

161.68

Guy, William & Dorothy

2018

238.50

Hastings, Alvin & Madden, Amy

2013

280.50

Hastings, Alvin & Madden, Amy

2014

213.75

Hastings, Alvin & Madden, Amy

2015

217.50

Hastings, Alvin & Madden, Amy

2016

227.25

Hastings, Alvin & Madden, Amy

2017

206.70

Hastings, Alvin & Madden, Amy

2018

174.90

*J & J Auto Salvage

2018

429.30

Jolie, Katherine

2017

381.60

Jolie, Katherine

2018

286.20

Kelley, Dave & Stacey

2015

158.05

L & R Cleaning Inc

2017

285.48

L & R Cleaning Inc

2018

318.00

Landry, Michael & Mary

2009

96.52

Landry, Michael & Mary

2010

52.40

Landry, Michael & Mary

2011

53.20

Landry, Michael & Mary

2012

53.20

Landry, Michael & Mary

2014

57.00

Landry, Michael and Mary

2005

111.70

Landry, Michael and Mary

2006

100.40

Landry, Michael and Mary

2007

96.14

Landry, Michael and Mary

2008

96.52

Lund, Ron

2015

2.15

Lund, Ron

2016

212.10

Lund, Ron

2017

174.90

Lund, Ron

2018

159.00

*Maine Wood flooring

2017

44.52

*Maine Wood flooring

2018

52.47

Morgan, John

2011

21.95

Morgan, John & Sharon

2012

35.91

Morgan, John & Sharon

2013

37.13

Morgan, John & Sharon

2014

35.63

Morgan, John & Sharon

2015

36.25

Morgan, John & Sharon

2016

37.88

Murleys Auto Body & Sales

2013

96.25

Murleys Auto Body & Sales

2014

106.88

Murleys Auto Body & Sales

2015

123.25

46

* Denotes payment in full after year-end

Murleys Auto Body & Sales

2016

143.93

Murleys Auto Body & Sales

2017

182.85

Murleys Auto Body & Sales

2018

214.65

*Northern Plasma

2018

589.69

Perkins, Roland & Kristen

2010

110.04

Perkins, Roland & Kristen

2011

111.72

Perkins, Roland & Kristen

2009

186.69

Perkins, Roland and Kristen

2007

33.28

Perkins, Roland and Kristen

2008

186.69

Roy, Maurice & Autumn

2012

26.60

Roy, Maurice & Autumn

2013

27.50

*Roy, Richard

2014

15.40

Shaker Pond Ice Cream LLC

2018

208.77

Shaker Valley RV Supplies, Inc

2013

563.75

Spring Hill Transcription 2013

255.75

Total $13,914.53

47

OFFICE OF THE TOWN CLERK

The following meetings were held during July 1, 2018 and June 30, 2019:

September 26: Informational Meeting

October 10: Special Town Meeting

November 6: Maine Referendum & General Election

January 23: Public Hearing

February 6: Special Town Meeting

April 18: RSU # 57 Clerks Meeting

May 14: RSU # 57 Annual Budget Meeting

May 22: Public Hearing

May 29: Candidate Night

June 4: Informational Meeting

June 11: RSU # 57 Budget Validation Referendum

June 11: Annual Municipal Elections of Officers

June 15: Annual Town Meeting

Dog Licenses: 755 (Includes 85 On-line licenses)*

Male/Female: 83 (7)*

Neutered/Spayed: 640 (78)*

Kennel Licenses: 3 {= 25 Dogs- 19 M/F, 6 N/S}

Special Service Dogs: 7 {= 1M/F, 6 N/S}

Fees collected and paid to: Treasurer, State of Maine: $ 2,140.00

Fees collected and paid to: Treasurer, Town of Alfred

Animal Control Fees: $ 3,698.00

Agent Fees: $ 603.00

MOSES Licenses (Hunt/Fish/Archery):

Total number of licenses sold: 118

Fees collected and paid to: Treasurer, State of Maine: $ 2,646.25

Fees collected and paid to: Treasurer, Town of Alfred: $ 205.00

Vital Records, Notary Fees, Proprietorship Certificates, Voter Lists, etc.

Fees collected and paid to: Treasurer, State of Maine: $ 623.20

Fees collected and paid to: Treasurer, Town of Alfred: $ 3,789.30

Vital Statistics

Resident Births: 20

Resident Deaths: 40

Resident Marriages: 15

Total Burial Permits: 53

Total Active Voters: 2,428

Democrats: 700 Republicans: 646 Green Party: 71 Unenrolled: 1011

Total Inactive Voters: -0-

Democrats: 0 Republicans: 0 Green Party: 0 Unenrolled: 0

Respectfully submitted,

Town Clerk’s Office

48

CODE ENFORCEMENT OFFICE

BUILDING INSPECTIONS & PLUMBING INSPECTIONS

Greetings Neighbors,

The Code Enforcement Office remains busy. This office has issued133 building permits for the 2018-

2019 fiscal year compared to 91 the previous fiscal year and 69 plumbing permits were issued for 2018-

2019 compared to 24 for the previous fiscal year.

I am still seeing standby generators and air-conditioning/heating pumps being installed without

mechanical permits. If you have installed these types of equipment, and did not receive a permit, please

contact this office so that we can issue an after the fact permit and correct the violation.

If you are considering doing any work on your home or buildings and are unsure if you need a permit.

Please don’t hesitate to contact this office. A phone call can save everyone from a huge headache.

It’s a pleasure serving my neighbors.

Respectfully submitted,

Jim Allaire, CEO/BI/LPI

Permit Type

Construction Value

12 New homes

$ 2,464,000.00

4 New mobile home

$ 428,648.00

6 New garages

$ 563,000.00

11 Accessory structures

$ 100,500.00

4 Additions

$ 158,100.00

30 Renovations

$ 700,572.00

20 Decks/porches

$ 123,527.00

3 Foundations only

$ 30,600.00

2 Mechanical permits

$ 51,874.00

8 Demolition permits

$ 600.00

3 Barns

$ 91,000.00

3 Pools

$ 91,000.00

11 Stand By Generators

$ 54,141.00

3 Heat and Air conditioner pumps

$ 9,325.00

3 Solar panels

$ 59,928.00

1 Permit to move house

$ 675.00

9 CEO issued Land Use Permit

$ 675.00

Total permitted value

$ 4,928,165.00

Total building fees received

$ 60,168.00

Plumbing permit fees

41 Internal plumbing permits

$ 3,273.00

19 Complete sub-surface waste systems

$ 4,513.00

4 Sub-surface Wastewater Disposal Fields Only

$ 650.00

5 Plumbing Hook-ups

$ 155.00

Total fees received

$ 8,591.00

49

FUELING FEBRUARY

The Fueling February emergency heating fuel assistance program continues to be a very important

program for those needing emergency fuel assistance during the winter months. In the 2018/2019

heating season this program has provided heating fuel for 21 households in our community. The

amount of assistance totaled $16,332.61 averaging $777.74 per household. Fourteen households

received two deliveries during the heating season.

For those of you who contribute monetarily or by turning in your bottles and cans WE THANK YOU!

Every nickel counts. All monies collected goes to the Fueling February fund! So, all you have to do is

drop them at the various areas such as the Fueling February trailer located at the transfer station, the

Fueling February shed located at the Alfred Parish Church parking lot or the drop off receptacle located

in the front entrance of the Town Hall.

If you know of an Alfred resident who may be in need of emergency fuel assistance please encourage

them to apply. They can come into the Town Hall and fill out an application or visit our website

www.alfredme.gov and at the left side of the web page click on “Announcements and other Information”

tab and locate the Fueling February tab. There you will find the Fueling February policy, income

guidelines and application.

Arlene and I would like to recognize our fellow committee member Joyce Krahling. Joyce passed away

this past May 5

th

. We enjoyed working with Joyce very much. She was so caring and was always

concerned about the wellbeing of Alfred residents. We will certainly miss her serving on this Committee

with us.

We are still “making a difference, one nickel at a time”.

Respectfully submitted,

Donna Pirone

Arlene Carroll

50

SOLID WASTE AND RECYCLING

The Zero Sort recycling is still working very well. We have had a lot of positive feedback from our residents on

how easy it is to drop off their recycled items now. “One stop drop” is a convenient way to recycle instead of

having to sort everything. Speaking of sorting, there has been an issue with residents bringing their recyclables

and other materials and standing at the zero sort container and sorting items there. This is NOT the place to sort

through items. We ask that you be prepared when you come to the transfer station by pre-sorting your items

before you arrive. We also ask that you break down your cardboard boxes. Doing this will greatly help with the

“flow” and keeping the lines moving and help our employees so they can attend to other jobs!

The Town of Alfred’s recycle rate for 2018 was 48.91%, which is awesome. We pay a disposal fee for MSW

(municipal solid waste). In 2018 the Town spent $59,631.54 to dispose of its 829.48 tons MSW. The rate has

increased from $71.49 per ton to $74.00 as of November 1, 2018. This is due to in part that the Town’s contract

was renewed. The Town also spent $9,491.76 on the hauling of the MSW. Also as of November 1, 2018 we now

have to pay for disposal for our zero sort recycling and our bulky plastics. This is due to the overseas markets

no longer accepting our recyclables. We can only hope the market for recyclables changes soon.

We would like to congratulate Steven Dochtermann and Laura on the birth of their son this spring. Steven

continues to do a great job as supervisor. He even posts pictures of good stuff on Facebook that has been

brought in or a gentle reminder of something that shouldn’t be taken there. We get many compliments on how

helpful the staff are to our residents. Thank you all for a great job!!

The Treasure Chest continues to be an asset to residents looking for usable household and miscellaneous items.

We welcome back Arlene Carroll to her previous position of care taker and organizer of the Treasure Chest!

The following chart are the totals for the calendar year 2018 not fiscal year 2018-2019. The State of Maine

requires our annual report be for current calendar year.

Respectfully submitted, Donna Pirone & Steven Dochtermann

SUMMARY REPORT 2018

Tonnage

Expense

Income

Net

Compactor

829.48

$69,123.30

-$69,123.30

Single Stream Compactor

192.66

$10,387.41

-$10,387.41

Demolition/Mattresses

340.54

$33,564.63

$1,730.00

-$31,834.63

Metal (BBI haul no charge)

79.62

$0.00

$8,132.95

Pine Tree Mixed Plastic to

Casella

26.13

$1,691.48

$0.00

-$1,691.48

Pine Tree OCC (Cardboard)

3.53

Transfer Station

Expenses/Income

$13,041.08

$37.92

-$13,003.16

Tires (count)

521

$1,164.00

$1,017.00

-$147.00

Universal Waste

$372.97

$41.63

-$331.34

Returnable

(bottle/can/units/each)

149513

Brush

167.28

$4,156.00

$0.00

-$4,156.00

Propane Tanks

$78.00

Pepin Hauls (All)

$450.00

$0.00

-$450.00

Shingles (BBI Haul/TS fees)

31.54

$1,787.67

$60.00

-$1,727.67

Commercial Paving

(Shingles/glass)

11.58

$2,315.57

$0.00

-$2,315.57

Salvation Army/Clothing bin

GRAND TOTALS

$138,054.11

$11,097.50

-$126,956.61

51

PARSONS MEMORIAL LIBRARY

Last year was focused on programming. Thanks to the Jose Fenderson Trust, and other organizations,

the library was able to offer a large variety of programs at no cost to the public. These programs in-

cluded several very popular needle felting classes, a presentation by popular Maine author Paul Doiron

and our Summer Concert series. The library teamed up with Alfred Parks and Rec to present two very

popular programs-the "Haunted Library" and "Meet the Easter Bunny". The Children's Summer Reading

program went very well funded by the Friends of the Library and a grant from Kennebunk Savings Bank.

In June the library hosted local artist Connie M. Canney with her show of portraits of “Outrageous,

Courageous Women". A reception on June 9th was well attended.

The library received several grants for projects including a long needed elevator repair funded by the

Stephen and Tabitha King Foundation, a "Let's Talk About It" book discussion series "Maine Mystery

Authors" funded by the Maine Humanities Council and a series of yoga classes to take place later in

the year using a grant from the Maine Public Library Fund, funded by tax-payers checking off a box on

their return to support Maine libraries.

Building and grounds-To improve public access, the library installed an automatic door-opener that has

gotten quite a bit of use. Many thanks to Lois Delp and Su LaChance for their efforts maintaining the

library's gardens.

The Alfred Festival theme was “Libraries are Forever” and to help celebrate, there was a giving tree,

coloring contest and free souvenir buttons. The world class PML Book Cart Drill Team led by Gus

Hedden put on a prize winning performance in the parade, and Miss Karen and mini-Gus were the

marshals.

The Friends of Parsons Memorial Library continue to raise funds to support library programs, services,

and needs. Our major fundraiser, the Alfred Festival Day Book Sale, brought in funds that supported

several programs. These included providing supplies for the summer reading program, purchasing

passes to the Children's Museum and the Sanford Mainers, and underwriting the Library Scholarship

which is given to a graduating high school senior who is a resident of Alfred. This year's recipients were

Sarah Watson and Ethan Laverriere. Gently used books from the book sale are also gracing a shelf at

the food pantry allowing everyone

the opportunity to have a good book.

The Friends' fundraising efforts also support the purchase of "big ticket" items that fall outside of the

library budget. Recently the Friends have purchased a large-screen TV and the Event Signs which are

placed near the road in front and back of the library to announce programs. The Friends also provided

refreshments for several library events, decorated the library during the holidays, and hosted the ever-

popular Cabin Fever Potluck in the winter. This year's event, held on St. Patrick's Day, featured Irish-

themed trivia and an Irish spelling bee. The Friends have set up an email announcement system. If you

would like to be notified of upcoming events at the library, please provide your email address to the

librarians. The Friends are grateful to the many community members who support our efforts by attend-

ing events and donating baked goods. The Friends meet at 7:00 p.m. on the first Wednesday of each

month (except January and August) and all are welcome to join us.

Free downloadable eBooks for a variety of e-readers are available by signing up for a Portland Public

Library card. Residents of York County are

eligible for a free card through the Partner Library (PAL)

program. Membership in the PPL gives access to a number of online services. This program also offers

downloadable audiobooks.

52

Friends of the Library ongoing book sale in the library Community Room. Hardcovers $1.00, Paper-

backs .50 Fill a PML tote bag with books for $12.00. All proceeds support library programs.

The Friends continue to fund a discount museum pass. Up to 4 people can use the pass to the Chil-

dren’s Museum of Maine and only have to pay 50 percent of the fee for entry.

Programs and meetings:

Preschool Story-time: Tuesdays at 10:00 am.

Ukulele Strummers of Southern Maine: first Sunday of each month from 1:00-3:00 pm

Friends of the Library: 1st Wednesday of each month at 7:00 pm

Book Discussion group: 4th Monday of each month at 7:00 pm.

Library Board of Director’s Meeting: 1st Monday of each month at 7:00 pm

Respectfully submitted,

Parsons Memorial Library Trustees

53

ROAD COMMISSIONER

2018/2019

The fiscal year, 2018/2019 began with another unpredictable winter. Icy conditions were the norm for

this season and we overran our salt/stockpile budget by $38,625.00. Because we have a signed

Plowing/Sanding Contract we spent exactly as budgeted. The Town contracted with Seth McCoy

Excavation, Inc. for a three year contract. We were in the second year of this contract.

We continue to see changes in our weather making it difficult to be exact on budget planning. We will

continue to do our best to keep Alfred’s roads safe.

The Town approved $320,000.00 at the June, 2018 Town Meeting for paving and paving prep work.

The Mountain Road, Deshon Hill Road and the Torrey Hill Road were prepped and paved in late

summer of 2018.

The Town Hall parking lot was paved after approval by Town Meeting to do so. We have heard very

positive feedback on the completed project.

I wish to thank my crew who have done an excellent job in all aspects of road work done in the Town

of Alfred including cold patching, ditching where needed, tree work and mowing on sides of roadways,

and gravel road maintenance are a portion of what has been accomplished.

Thank you for your continued support. I look forward to serving the Town of Alfred in the next fiscal

year.

Respectfully submitted,

Jon Lord

Road Commissioner

54

BUDGET COMMITTEE

In preparing for the 2019-2020 the budget committee started meeting a couple of weeks later than we

have in past years but we were able to finish our task almost a month sooner than the previous few

years. Completing our recommendations sooner allowed for better communication with all

departments and committees if any significant differences between the requests and our

recommendations arose. This also allowed for the Budget Committee to have a joint meeting with the

Board of Selectmen to review our recommendations and the Selectmen’s prior to the warrant being

completed. Once again one of the obstacles the Town continues to face is the State mandated LD 1

municipal tax levy limit. After careful thought and planning the proposed budget was approximately

$300,000 over the tax levy limit, which would require Town Meeting approval to surpass. After

discussion and a written ballot the proposed budget and exceeding the LD 1 limit passed on the floor

of Town Meeting.

The committee would like to thank all of the departments and committees for their continued fiscal

responsibility while still having the best interest of the residents of Alfred in mind.

Respectfully,

Fred Holt

Lee Steele

Joe Olzewski

Harold Metcalfe

Jon DeFrance

Dennis Brewster

Ken Gerry

ZONING BOARD OF APPEALS

The Zoning Board of Appeals reviewed one case during the 2018-19 fiscal year. This case concerned

the Beehive next to the Oak Street Bistro. The board voted to give a variance to James Marchese to

renovate the building with 8 apartments which is what the building has historically contained.

Otherwise the board has met a few times in the year for informational meetings.

Respectfully submitted,

Scott DeWolfe, Chair

Dennis Brewster, Vice Chair

Cindy Swaney

Elaine Beal

John Caramhalis

Rick Carter

Julie Gerrish

55

ALFRED FIRE & RESCUE

First, I would like to thank all the citizens of Alfred for their support of the Alfred Fire and Rescue. I

would also like to thank the firefighters and emergency medical technicians for their commitment to

assisting the residents of the town of Alfred and mutual aid communities.

We responded to 32 more calls from last fiscal year. We had a total of 616 calls 6 of which we were not

able to respond to due to staff being on other calls or unable to staff apparatus. We did respond to 372

ems calls, 95 fire related, 46 motor vehicles crashes, and 97 other calls for service.

With the new alignment of the Fire and Rescue department we were able to cut the operation budget

by about $7,000.00. We did ask for, and appreciate, the capital improvement money to purchase 18

new MSA G1 self-contain breath apparatus packs and bottles with a new air compressor that fills our

air bottles, and a new service truck. This replaced our 1998 standard air packs and our 1972

International forestry truck.

This year we welcome 2 new live in students to our station that are going to Southern Maine Community

College for fire science and paramedicine. We have also increased our per diem staffing. We now have

at least 1 person on 24/7. During the week from 8am to 4pm we have 2 people on, and on the weekends

from 7am to 7 pm we have 2 people on. During the times when we have 1 person on, we rely on call

force to respond as a driver for ems calls. We still depend on call force for all fire calls and anything

that needs extra manpower.

We will not be accepting house keys anymore at the station due to key control and unable to track if

people still live there or not. We do have a Knox box system that is a secure key system. If you have

any question about it the staff down at the station is more than happy to help you with that.

I would like to thank Matthew Bors for his 27 years of commitment and mentorship for the Alfred Fire

and Rescue. He stayed on to help me with the transition from two separate departments into one. He

has been an unlimited wealth of knowledge and a great mentor that I can still bounce ideas off. His

presence will be missed here as he retires to enjoy his family and continue his work as Waterboro’s

Fire Chief.

After 19 years of service Colleen Valliere has retired from the Alfred Fire & Rescue department. She

helped to develop the billing system and grew the position to what it is now. Her knowledge and

nurturing nature will be missed around the fire house. She was always there to listen to us when

needed. We have hired her replacement, a town resident Melanie Ricker who was very excited to

start and learn her new job.

Respectfully submitted,

Christopher Carpenter

Alfred Fire & Rescue Chief

56

ROSS CORNER FIRE COMPANY

1787 Gore Road, Shapleigh, Maine 04076

ANNUAL REPORT 2018-2019

Emergency responses for fiscal year 2018-2019

 6 Motor Vehicle Accidents

 1 Mutual Aid OD, CPR, Medical Emergency

 1 Lift Assist

 1 ATV Accident

 3 Tree/wire in roadway/House

 1 Permitted Burn Investigation

 2 Fire Alarm Activation

 3 Chimney Fires

 4 Structure Fires

 3 Fire/Smoke Investigations

 2 Mutual Aid/Station Coverage

 1 Car Fire

Breakdown of Calls by Town: 8-Waterboro; 10-Alfred; 8-Shapleigh; 2-Acton

Ross Corner Fire Company responded to 28 calls in fiscal year 2018-2019.

This past year our members devoted many hours to training within our Company and neighboring

towns. Two members attended the York County Chief’s Association, Basic Pump Training and another

two members attended a six-week Officer Training class to ensure a legacy of leadership within the

Company.

Although our equipment is in excellent condition, we have some which is in need of updating We are

in the process of drafting grant requests to update our SCBA and Communications. Fortunately, there

are a numerous private foundations as well as State and Federal programs designed to aid in public

safety and we are directing our efforts in their direction.

As we end the year with 11 active members, we are always looking for a few good people interested in

serving their communities. Although you will never get wealthy, the benefits of camaraderie and job

satisfaction are enormous. If you or someone you know is interested, please contact us through our

Facebook account or we are at the Station most Monday evenings.

Special thanks to the communities of Alfred, Shapleigh and Waterboro. Your generous support is what

provides us with the resources we need to provide fire protection and public safety.

Finally, I would like to take the opportunity to thank the members of the Ross Corner Fire Company for

their continued sacrifice, dedication and commitment. Good job and I look forward to serving with you

in 2019.

Sincerely, Dave Delapp – Chief RCFC

57

CONSERVATION COMMISSION

July 1, 2018 to June 30, 2019 was a busy year for the Commission. Beginning in July of 2018 we

participated in the Alfred Festival with our display booth. We raffled off a nice gift basket of maps, books

and garden items which was won by Emily McKinnon. At that time we were able to gather a number of

email addresses and contact information to promote future events.

On Sunday during the Festival we held a free picnic at the Brothers Beach Town Park for all citizens

and invited guests. It rained all day but we still had a good showing of around 25 hardy souls. Five

pounds of leftover hot dogs were donated to the Alfred Parks and Recreation Department.

On April 21, 2018 the Town lost a one of our longtime residents, Ray Drown. Because he was such a

great supporter of the Massabesic Forest and a Member of the Alfred Conservation Commission, in

September of 2018 the Commission held a dedication for the Ray Drown Memorial Bench on the

Clayton Carl Trail in the Massabesic Forest. Materials for the bench were purchased with donations

and ACC funds and assembled by ACC volunteers. Many members of Rays family were in attendance

and it was a moving tribute to a valued past member of the Commission.

The Massabesic Forest plays a major role in our activities throughout the year. In November

Christopher Woodall and Jon Janelle of the US Forest Service attended the monthly meeting to discuss

potential future activities of the USFS in the Massabesic Forest and let us know that they would keep

us informed as projects move forward.

We celebrated Christmas as a group with a party which was held at the Three Rivers Land Trust house

on Swetts Bridge road. A good time was had by all.

The year 2019 started off with the first of our three Winter Speaker Series at the Town Hall. The Center

for Wildlife gave a presentation and brought a variety of reptiles, mammals, and birds to meet the

attendees. The event was well attended and enjoyed by all.

The second Winter Speaker Series, held in February, was the Tracking Walk, hosted by Connie Studer

in the Massabesic Forest. Connie has donated her time to this for a few years now and always provides

an informative and energetic experience for those in attendance.

In March we held the final and most popular event of the Winter Speaker Series, “Build a Birdhouse”

event, also at the Town Hall. About 60 people, mostly parents and kids, showed up with hammers in

hand, to assemble the kits provided by the ACC. No injuries were sustained and each family went home

with a newly assembled free birdhouse.

58

Part of our duties as a Commission is the oversight of the Shaker Woods Reserve. In May of 2019 we

held a Shaker Woods Trail cleanup/maintenance party. A large section of boardwalk on the Shaker

Woods trail was replaced/repaired by the volunteers of the ACC. A number of blowdowns and various

debris were also cleared.

The Alfred Conservation Commission endeavors to preserve and protect Alfred’s wild and natural

places, and to encourage citizens to get out and enjoy the peace and beauty that they provide. We are

always looking for new members to help out and encourage anyone who may be interested to attend

a meeting to see what we are about. Meetings are held at 7:00 PM the third Wednesday of each month

at the Parsons Memorial Library.

Respectfully submitted,

Michael Kay, Co-Chairman

Fred Frodyma Co-Chairman

Dominique Zulueta

Katherine Drenski

Alfred Carlson, Associate Member

Amy Ruth Titcomb, Associate Member

William Bullard, Associate Member

Patricia Smith, Associate Member

59

PLANNING BOARD

Approaching the beginning of Fiscal 2018-2019, it was clear that our work on the Comprehensive Plan

directive for Mixed-Use Districts supporting business growth in Alfred was not yet complete, and this

work continued into January 2019. We brought the completed proposal to a Public Hearing in late

January. In early February a Special Town Meeting was held where our Mixed-Use Code changes

were adopted by a well-attended gathering of residents. In May, some minor corrections to the newly

adopted Code and few new land use definitions were brought to a Public Hearing and were adopted at

our Annual Town Meeting in June.

Early in the Fiscal Year, Tammy Bellman resigned her position as Planning Board Secretary and Linda

Fleming-Vaughn assumed this role. Around the same time a long standing and well respected member

of the Planning Board, George Dugovic left his position and William (Bill) Roberts filled his seat on the

Board. We extend a fond good-bye to Tammy and George and welcome Linda and Bill.

In addition to our work on Code changes, we acted upon the following Land Use Applications:

 Storage building – Alfred Elementary School, 21 Sanford Road., Village District

 Home business – Camp wood bundling, 81 Roux Road, Rural Residential District

 Expansion of use – 11 Oak Street, Village Center District

 Change of use –1003 Church Street. Village District

 Home occupation – Preschool, 30 Swetts Bridge Road, Village District

 Mini-Subdivision – 70 Mouse Lane, Village District

 New Road Definition – Colin’s Meadow Subdivision, Village District

It should be noted that not all applications for Land Use are approved by the Planning Board. Here is

a synopsis of the process. To fully understand the Land Use Application, it is reviewed for

completeness with the applicant. Once deemed complete, a public hearing is scheduled with all

abutters to familiarize them with the application and welcome their questions and concerns. At the

hearing we review the detail of the Code requirements for the applicant with the abutters present.

Based on the hearing comments and the Code language we may require the applicant to comply with

certain restrictions prior to approving the application. This year an application was withdrawn when we

defined the Code restrictions to the applicant, another application was denied for not meeting the Code,

and we recommended one applicant to seek remedy of our denial with the Zoning Board of Appeals.

The Planning Board is comprised of Alfred residents who possess diverse backgrounds and

experience. We come together to bring our special talents to task in support of the Code of Alfred and

its residents. While not a voting member of the Board, Jim Allaire (Code Enforcement Officer) is always

present to assist and guide us through the land use applications, and we totally appreciate his

knowledge and wisdom.

Thanks again to the members of the Planning Board for their contribution and hard work throughout

the year.

Respectfully submitted,

Richard Pasquini, Chairperson

Alfred Carlson, Vice Chairperson

Fred Frodyma, John Ibsen, Heidi Gendreau, Stephen Gile, William Roberts

60

ALFRED FESTIVAL

The 2019 Alfred Festival began in earnest on Friday, with the Lions Club Chili Chowder and Pie

contest, along with entertainment provided by our very own residents The Kennebunk River Band.

There was a large turn out and the Lions did well for this annual fundraiser. At the same time, the

Parsons Memorial Library and the Church each did something new which was to begin with pre-sales

of their books and the raffle items. This proved to be successful for both groups! The evening was

capped off with a square dancing demonstration and audience participation under the big tent!

Saturday turned out to be the record breaking high heat and humidity day the forecasters had been

predicting. It was HOT! To prepare, our EMS crews and town staff were prepared with cooling

stations and an alert staff for any heat related incidences. The great news was that we did not have

any problems that required medical intervention. The not great news is that attendance at the festival

was quite low. The day started with the road race and just a handful of runners. They all finished and

each was pleased to be handed a prize-which was much deserved after running 4 miles in such hot

conditions! We had great vendors and concessions and everyone did their best to stay cool and keep

their products in good shape. The parade began at 10, with an altered route per the state police

request, which turned out to be a blessing in disguise, since it shortened it for all the participants. It

was a great parade! The Parks and Rec put on a great children’s area with bounce houses, sno

cones and the Festival also offered Mad Science, the climbing wall and a live animal presentation by

York Animal Rescue. There was face painting too! Later that evening, the Parks and Rec volunteers

moved the bounce houses to the park and offered them, concessions and a movie under the lights on

the tennis courts!

Sunday was nearly as hot, yet the cleanup crews began the dismantling of the tents and clean up.

The Conservation Commission had a picnic at the Brother’s Beach and the Shaker Museum did their

Simple Gifts concert event.

The tireless efforts of the committee should not go unnoticed-Missy McCarthy for the parade and the

vendors, Shana Therrien for the vendors and all the publicity, Eric DuCharme as church liaison and

general good idea guy and Theresa Maker for her treasury skills! There were also many other people

that helped, Michael who took all the trash to the transfer station, Dean Currier and crew who set up

tents, the library who offered us their meeting room and countless others that donated their time and

money for the effort! The selectpersons were always ready to help and cheer us on and we could not

have pulled it off without Joyce, Donna and Fred at town hall! Thank you!

Respectfully submitted,

Susan Pierce, Chairman

61

ALFRED VETERANS COMMITTEE

Once again the Alfred Veterans Committee had the privilege of honoring veterans interred in Alfred.

This year more veterans were interred in Evergreen Cemetery than in recent memory. The list is long

and honorable: Raymond C. Drown age 83 DOD 4-21-2018 (Ray’s DOD was not recorded in last year’s

report); Allen L. Trafton age 81, interment 10-23-2018, DOD 9-27-2004 in NY; Everett R. Nutting age

97 DOD 9-14-2018; John George Penney Jr., age 87, DOD 11-23-2018; George R. Roberts DOD

February 21, 2019; Earland H. Morrison DOD 3-18-2019; George C. Benner DOD April 12, 2019; J.

Richard Harrison DOD April 21, 2019; Robert E. Knight DOD May 12, 2019; Adelbert M. Jakeman Jr.

DOD May 16, 2019.

We are pleased to announce that the 2018 Alfred Veterans Committee Scholarship was awarded to

Sarah Stonehouse who is attending SMCC. This year’s award totaled $317. Dr. Dennis Brewster’s

annual contribution to the Scholarship Fund is gratefully acknowledged. The Alfred Veterans

Committee and others also contributed. The scholarship fund accrued $84.96 in interest this year and

the fund totals $27,134.77 (as of June 30, 2019).

While doing research on paupers buried in Evergreen Cemetery, we became aware of another Civil

War veteran interred in town. His name was Walter C. Mathews and he died Oct. 4, 1904. We know

little about the man or his passing or why he was in town. He was not an Alfred resident and did not

have kin in the area. What we know is Mathews was born 1845 in Stoneham Massachusetts and during

the Civil War, enlisted in the 38

th

Mass. volunteer regiment. In the fall of 1862 he was shipped to New

Orleans to serve in the campaigns that wrenched the Mississippi River port cities from the grip of the

Confederacy. Fighting aside, the soldier’s greatest foe on the Mississippi was the diseases and pests

he encountered while camping in the subtropical swamps and bayous. The 38th Mass. lost 77 men to

battle casualties and 151 men to disease a 2 to 1 ratio. Soldiers in Mathew’s company died of diphtheria

and typhoid, but the most common cause of death was “chronic diarrhea” probably dysentery. Mathews

was back in Boston and was discharged along with several others in his company on Oct. 26, 1863.

Mathews next appears unmarried, age 44 at Togus Hospital in Augusta in June 1888 and was admitted

with a laundry list of illnesses; fistula, fracture left leg, rheumatism, general disability, rupture, ankle

injury and intermittent fever (malaria?). Inexplicably, Mathews was discharged Jan 9, 1892 on a

surgeon certificate stating he had no disabilities. Mathews drops from view again and next surfaces in

Evergreen Cemetery. He was buried at public expense but the town of Alfred did not pay any money

on his account. I suspect the County had responsibility/custody of Mathews and picked up the bill,

indicating Mathews was either in jail or “tramping”- riding the rails, looking for work when he passed

through Alfred and died at age 60. Mathews may have died alone and un-mourned but he is no longer

forgotten. The Veterans Committee will place a flag on his final resting place and gratefully

acknowledge Walter C. Mathews service to his country.

A heartfelt Thank You to all veterans for their service to our country.

Respectfully submitted,

Bruce R. Tucker-Chair, Tammy Chadbourne, Alden Gile, Renald Ouellette, Donna Pirone,

Thomas Plummer, Jack Scott

62

ALFRED HISTORICAL COMMITTEE

During the July 2018 meeting the condition of the old flag was discussed. Because of a tear in the upper

left corner it cannot be displayed unless mended. It was decided to donate it to the Maine Military

Museum which has indicated they would take it. Also we will donate excess WWII uniforms to them.

Because cookbooks will be a theme this summer, we will have cookies on Saturdays for visitors with

the recipes. Joyce has agreed to do the fliers.

The theme for 2019 was discussed at the September meeting. Alfred industries was decided by

consensus, which could include the granite quarry, saw mills, blacksmiths, etc. The inventory was

completed by May and turned in to Town Hall. There were 6374 items cataloged with valuations given

for insurance purposes. The excess uniforms were turned in to the Maine Military Museum by March

but we still have our "bicentennial flag" because no one has found time to take it to Portland.

Invitations were sent to local Historical Committees to visit but none responded.

An abutter has requested that we not display large items in front of the museum like the grader, siren

etc. but having no space inside nor on the sides of the building they will be left where they are and put

inside for the winter.

Because we lack enough members it was decided to ask friends who are not members to help as

docents and cover the summer hours. Money budgeted for painting the museum ($600) had to be

forfeited because of rainy weather. A blueberry sorter as a possible donation or loan was discussed.

The decision was to take it as a loan because it is too large to haul upstairs.

This year, counting Festival Day and the Elementary School, we had 198 visitors.

Respectfully submitted,

Allison Williams, Chair, Emily MacKinnon, Almon Williams, Steve MacKinnon, Bruce Tucker,

Marjorie Anderson and Roger Nagy

BROTHERS BEACH TOWN PARK

Alfred residents are making regular visits over the summer and fall, but the Brothers Beach is open all

year. For more information please visit the Town’s website www.alfredme.gov and click on the Boards

and Committees blue tab on the left.

Last year we received some generous donations and have started collecting more this year. With

these donations the Beach Committee has put together some plans to build a new wooden beam and

solid roof pavilion to replace the metal pole and canvas roof pavilion that is currently on site. Plans

are underway to build during this upcoming fiscal year.

If you haven’t visited the park yet, it’s a must. If you have then you already know the treasure our

small town has to enjoy.

Respectfully submitted,

Chad Perry

Chairman

Financial Statements

Town of Alfred, Maine

June 30, 2019

64

Contents

Town of Alfred, Maine

June 30, 2019

Financial Statements:

Independent Auditors’ Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

Management's Discussion and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

Basic Financial Statements:

Government-wide Financial Statements:

Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Statement of Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

Fund Financial Statements:

Governmental Funds:

Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

Reconciliation of Governmental Funds Balance Sheet to

the Statement of Net Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

Statement of Revenues, Expenditures and Changes in Fund Balances . . . . . . . . . . . . 8

Reconciliation of the Statement of Revenues, Expenditures and Changes in

Fund Balances of Governmental Funds to the Statement of Activities . . . . . . . . . .

9

Statement of Revenues, Expenditures and Changes in Fund Balance -

Budget and Actual - General Fund (Budgetary Basis) . . . . . . . . . . . . . . . . . . . . . . .

10

Notes to Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

Supplemental Information:

Combining Balance Sheet - Nonmajor Other Governmental Funds -

Permanent Funds - Trust Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

Combining Schedule of Revenues, Expenses and Changes in Fund Balances -

Nonmajor Other Governmental Funds - Permanent Funds - Trust Funds . . . . . . . . . . . 35

Schedule of Valuation, Assessment and Collection of Taxes . . . . . . . . . . . . . . . . . . . . . .

36

Required Supplemental Information:

Schedule of the Changes in the Town’s Total MMEHT Plan OPEB Liability and

Related Ratios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

Notes to Required Supplemental Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

38



Independent Auditors’ Report

To the Selectboard

Town of Alfred

Alfred, 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 Alfred, Maine, as of and for the year

ended June 30, 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’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.

Auditors’ Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted

our audit in accordance with auditing standards generally accepted in the United States of America.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether

the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in

the financial statements. The procedures selected depend on the auditor’s judgment, including the

assessment of the risks of material misstatement of the financial statements, whether due to fraud or

error. In making those risk assessments, the auditor considers internal control relevant to the entity’s

preparation and fair presentation of the financial statements in order to design audit procedures that are

appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of

the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating

the appropriateness of accounting policies used and the reasonableness of significant accounting

estimates made by management, as well as evaluating the overall presentation of the financial

statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for

our audit opinions.

1

66

67

Management’s Discussion and Analysis

3-1

Town of Alfred

Office of The Selectmen

P.O. Box 850

16 Saco Road

Alfred, ME 04002

324-5872

As management of the Town of Alfred, Maine, we offer readers of the Town's financial statements this

narrative overview and analysis of the financial activities of the Town for the year ended June 30, 2019.

The Town’s financial performance is discussed and analyzed within the context of the accompanying

financial statements and disclosures following this section.

Financial Highlights

The Town’s assets exceed liabilities by $3,285,502 as of June 30, 2019, compared to $3,453,800 as of

June 30, 2018.

The Town’s governmental funds General Fund Balance on a budgetary basis was $133,499 as of

June 30, 2019, compared to $325,693 as of June 30, 2018.

Overview of the Financial Statements

The Management’s Discussion and Analysis introduces the Town’s basic financial statements. The basic

financial statements include three components: (1) government-wide financial statements, (2) fund

financial statements, and (3) notes to the financial statements. The Town also includes in this report

supplemental information to the basic financial statements.

Government-wide Financial Statements

The government-wide financial statements include a Statement of Net Position and a Statement of

Activities. These statements provide information about the activities of the Town as a whole and present

both a long-term and short-term view of the Town's finances. Financial reporting at this level is similar

to the accounting used by most private-sector companies.

The Statement of Net Position includes all assets, deferred outflows of resources, liabilities, and deferred

inflows of resources with the difference reported as net position. Over time, increases or decreases in the

Town's net position are one indicator of whether its financial health is improving or deteriorating.

Evaluation of the overall economic health requires other non-financial factors, such as changes in the

Town's property tax base and the condition of the Town's roads, as well as many others.

The Statement of Activities reports the year change in net position. This statement includes all of the

year's revenues and expenses regardless of when cash is received or paid.

68

Management’s Discussion and Analysis

Town of Alfred, Maine

3-2

The Statement of Net Position and the Statement of Activities consist of:

 Governmental activities: Most of the Town's basic services are reported here, including the general

administration, public safety, public works, health and sanitation, community services, library, and

recreation. Property and excise taxes, rescue service revenue, and intergovernmental funds finance

most of these activities.

Fund Financial Statements

For governmental activities, these statements focus on how services were financed in the short term as

well as what remains for future spending. Fund financial statements also report the Town's operations in

more detail than the government-wide statements by providing information about the Town's most

significant funds. The remaining statements provide financial information about activities for which the

Town acts solely as a trustee or agent for the benefit of those outside of the government.

Financial Analysis of the Town as a Whole - Government-wide Financial Statements

The following schedule is a summary of net position as of June 30, 2019 and June 30, 2018:

2019 2018 Change

Governmental Activities

Current and other assets $ 1,147,410 $ 1,259,596 $ (112,186)

Capital assets 2,597,538 2,629,255 (31,717)

Total Assets 3,744,948 3,888,851 (143,903)

Deferred outflows related to OPEB

3,922 - - - 3,922

Deferred outflows related to pensions

10,423 - - - 10,423

Total Deferred Outflows

14,345 - - - 14,345

Other liabilities 183,238 142,618 40,620

Lon

g

-term liabilities 283,821 292,433 (8,612)

Total Liabilities 467,059 435,051 32,008

Deferred inflows related to pensions

6,732 - - - 6,732

Total Deferred Inflows

6,732 - - - 6,732

Net investment in capital assets 2,313,717 2,336,822 (23,105)

Restricted, expendable 342,631 336,249 6,382

Restricted, nonspendable 22,500 22,500 - - -

Unrestricte

d

606,654 758,229 (151,575)

Net Position $ 3,285,502 $ 3,453,800 $ (168,298)

69

Management’s Discussion and Analysis

Town of Alfred, Maine

3-3

Total assets decreased due to a combination of less cash on hand and an increase in Taxes Receivable

along with the continuation of Capital Assets being depreciated. Total Liabilities increased due to the

timing of Accounts Payable to outside vendors at year end. The combination of decreased assets and

increased liabilities resulted in a reduction in the amount of available funding for future expenses.

The following schedule is a summary of the statement of activities for the year ended June 30, 2019 and

eighteen month period ended June 30, 2018:

2019 2018 Change

Governmental Activities

Revenues:

Program revenues:

Charges for services 204,141$ 314,049$ (109,908)$

Operating grants and contributions 62,203 51,688 10,515

General revenues:

Property taxes 4,313,648 4,238,424 75,224

Excise taxes 774,838 1,100,458 (325,620)

Intergovernmental 316,148 345,223 (29,075)

Other 161,242

609,540 (448,298)

Total Revenues

5,832,220 6,659,382 (827,162)

Expenses:

General

General government 741,317 872,827 (131,510)

Public safety 628,922 925,119 (296,197)

Public works 1,023,054 1,432,704 (409,650)

Health and sanitation 245,520 322,794 (77,274)

Community services 17,995 17,917 78

Recreation 21,850 31,902 (10,052)

Cemeteries 6,180 8,830 (2,650)

Welfare 6,929 12,430 (5,501)

Library 89,157 135,447 (46,290)

County tax 152,373 149,184 3,189

Education 2,951,141 4,125,195 (1,174,054)

Unclassified 11,401 13,938 (2,537)

Interest on long-term debt 1,663 3,013 (1,350)

Capital outlay -

10,100 (10,100)

Total Expenses

5,897,502

8,061,400 (2,163,898)

Change in Net Position (65,282)$

(1,402,018)$ 1,336,736$

70

Management’s Discussion and Analysis

Town of Alfred, Maine

3-4

Due to the previous change in our fiscal year, the 2019 amounts show 12 months of activity versus 18

months of 2018 numbers. Given the additional 6 months in 2018 all revenue and expenses for 2019 are

in line with anticipations. The only variation in this scenario is Property taxes where both columns

reflect one 12 month assessment.

Financial Analysis of the Town's Funds - Fund Financial Statements

Our analysis of the Town’s major funds begins with the fund financial statements and provides detailed

information about the most significant funds-not the Town as a whole. Some funds are required to be

established by State law. However, many other funds are established to help control and manage money

for particular purposes or to show the Town is meeting legal responsibilities for using certain taxes,

grants, and other money. The Town reports governmental funds.



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-end that are

available for spending. These funds are reported using an accounting method called modified accrual

accounting, which measures cash and all other financial assets that can readily be converted to cash.

The governmental fund statements provide a detailed short-term view of the Town's general

government operations and the basic services it provides. Governmental fund information helps you

determine whether there are more or fewer financial resources that can be spent in the near future to

finance the Town's programs. We describe the relationship, or differences, between governmental

activities, reported in the Statement of Net Position and the Statement of Activities, and

governmental funds in reconciliations on pages 7 and 9 of the financial statements.

Current year budgetary revenues in the general fund were made up of the following:

73.5%

13.4%

6.5%

0.5%

2.2%

3.9%

Budgetary Revenues

Propertytaxes(73.5%)

Excisetaxes(13.4%)

Intergovernmental(6.5%)

Interest(0.5%)

Chargesforrescueservices

(2.2%)

Miscellaneous(3.9%)

71

Management’s Discussion and Analysis

Town of Alfred, Maine

3-5

Property and Excise taxes, both of which are paid for directly from residents of the Town, continue to be

the major revenue stream for the Town, increasing to 87% of total revenue compared to 81% the

previous year.

Current year expenditures in the general fund were made up of the following:

Although only slightly, the County of York and the RSU #57 assessments continue to increase, now

reaching 52% of all Town expenses, leaving less than half of expenditures to support the Town

operations.

Capital Assets

At the year end, the Town had $2,597,538 in capital assets, net of accumulated depreciation, compared

to $2,629,255, last period.

During the past year the Town added $34,950 worth of improvements to the Town Hall parking lot and

added a $51,000 digital mapping system. We also continue to depreciate our Capital Assets using the

Straight Line method over time.

Long Term Liabilities

At year-end, the Town had $120,000 in outstanding bonds and $57,088 in capital lease obligations

compared to $180,000 and $112,433 respectively, last year.

13.3%

10.8%

17.3%

3.7%

0.3%

0.1%

1.1%

2.5%

49.4%

0.1%

1.0%

Budgetary Expenditures

Generalgovernment(13.3%)

Publicsafety(10.8%)

Publicworks(17.3%)

Healthandsanitation(3.7%)

Communityservices(0.3%)

Recreation(0.3%)

Cemeteries(0.1%)

Welfare(0.1%)

Library(1.1%)

Countytax(2.5%)

Education(49.4%)

Unclassified(0.1%)

DebtService(1.0%)

72

Management’s Discussion and Analysis

Town of Alfred, Maine

3-6

As we continue to pay down our Long Term Liabilities, with the capital lease obligations being paid off

next year, we also must plan for the future and do expect to enter into future bond and/or lease

obligations for needed items.

Budgetary Highlights

The budget to actual statement appears on page 10.

During the previous budget cycle the Town expected out expenses to exceed revenues by $691,742.

Being mindful of our fiscal capacity, the Towns’ expenses actually surpassed the revenue by $192,122

at year end.

Economic Factors and Next Year's Budgets and Rates

The 2019-2020 budget was adopted by Town Meeting voters on June 15, 2019. During this process the

Town Meeting also voted to override a statutory municipal tax increase limitation (LD 1) which will

create an increase in the upcoming mil rate in order to provide the necessary revenues to support the

Town in the upcoming year.

Contacting the Town's Financial Management

This financial report is designed to provide our citizens, taxpayers, customers, and creditors with a

general overview of the Town's finances and to show the Town's accountability for the money it

receives. If you have questions about this report or need additional financial information, contact the

Town Office at 324-5872. Citizens are welcomed to visit with the appropriate staff on any financial

matters.

73

Statement of Net Position

Town of Alfred, Maine

As of June 30, 2019

Governmental

Activities

Assets

Cash

543,935$

Investments

269,049

Accounts receivable, net of allowance

65,399

Taxes receivable

193,916

Tax liens

54,194

Tax acquired property

5,771

Prepaid expenses

15,146

Capital assets, net of accumulated depreciation

2,597,538

Total Assets 3,744,948

Deferred Outflows

Deferred outflows related to OPEB 3,922

Deferred outflows related to pension 10,423

Total Deferred Outflows 14,345

Liabilities

Accounts payable 111,869

Accrued payroll 53,753

1,600

Taxes paid in advance 15,447

Escrow payable 569

Long-term liabilities:

Portion due or payable within one year:

Bond payable 60,000

Capital lease obligation 57,088

Portion due or payable after one year:

Bond payable 60,000

Net OPEB liability 106,733

Total Liabilities 467,059

Deferred Inflows

Deferred inflows related to OPEB 6,732

Total Deferred Inflows 6,732

Net Position

Net investment in capital assets 2,313,717

Restricted, expendable 342,631

Restricted, nonspendable 22,500

Unrestricted

606,654

Net Position 3,285,502$

Accrued interest payable

See accompanying independent auditors' report and notes to financial statements.

4

74

Statement of Activities

Town of Alfred, Maine

For the Year Ended June 30, 2019

Net (Expense)

Revenue and

Changes in

Program Revenues

N

et Position

Operating

Charges for Grants and Governmental

Function/Programs

Expenses Services Contributions Activities

Governmental Activities:

General government 741,317$ 83,220$ -$ (658,097)$

Public safety 628,922 108,399 755 (519,768)

Public works 1,023,054 - 56,752 (966,302)

Health and sanitation 245,520 12,522 - (232,998)

Community services 17,995 - - (17,995)

Recreation 21,850 - - (21,850)

Cemeteries 6,180 - - (6,180)

Welfare 6,929 - 4,696 (2,233)

Library 89,157 - - (89,157)

County tax 152,373 - - (152,373)

Education 2,951,141 - - (2,951,141)

Unclassified 11,401 - - (11,401)

Interest on long-term debt 1,663

- - (1,663)

Total Governmental Activities 5,897,502$

204,141$ 62,203$ (5,631,158)

General revenues:

Property taxes 4,313,648

Excise taxes 774,838

Intergovernmental 316,148

Interest income 38,427

Miscellaneous 122,815

Total General Revenues 5,565,876

Change in Net Position (65,282)

Net position at beginning of year, as reported 3,453,800

Prior period adjustment (103,016)

N

et position at beginning of year, as restated 3,350,784

Net Position at End of Year 3,285,502$

See accompanying independent auditors' report and notes to financial statements.

5

75

Balance Sheet - Governmental Funds

Town of Alfred, Maine

As of June 30, 2019

Parson's

Other Total

Library Governmental Governmental

General

Fund Funds Funds

Assets

Cash 181,244$ 330,538$ 32,153$ 543,935$

Investments 269,049 - - 269,049

Accounts receivable, net of allowance 61,399 4,000 - 65,399

Taxes receivable 193,916 - - 193,916

Tax liens 54,194 - - 54,194

Tax acquired property 5,771 - - 5,771

Prepaid expenses

15,146 - - 15,146

Due from other funds 217

- - 217

Total Assets

780,936$

334,538$ 32,153$ 1,147,627$

Liabilities, Deferred Inflows of Resources, and Fund Balances

Liabilities

Accounts payable 110,526$ 1,343$ -$ 111,869$

Accrued payroll 53,753 - - 53,753

Escrow payable 569 - - 569

Taxes paid in advance 15,447 - - 15,447

Due to other funds

-

- 217 217

Total Liabilities

180,295 1,343 217 181,855

Deferred Inflows of Resources

Unavailable revenue - property taxes 197,297 - - 197,297

Unavailable revenue - rescue revenue

9,971

- - 9,971

Total Deferred Inflows of Resources 207,268 - - 207,268

Fund Balances

Nonspendable:

Permanent Fund

- 22,500 - 22,500

General Fund

15,146 - - 15,146

Restricted:

Permanent Fund

- 310,695 31,936 342,631

Assigned:

General Fund

366,349 - - 366,349

Unassigned:

General Fund

11,878

- - 11,878

Total Fund Balances

393,373

333,195 31,936 758,504

Total Liabilities, Deferred Inflows of

Resources, and Fund Balances

780,936$ 334,538$ 32,153$ 1,147,627$

See accompanying independent auditors' report and notes to financial statements.

6

76

Reconciliation of Governmental Funds Balance Sheet

to the Statement of Net Position

Town of Alfred, Maine

As of June 30, 2019

Total Fund Balances - Governmental Funds 758,504$

Amounts reported for governmental activities in the Statement of

Net Position is different because:

Capital assets used in governmental activities are not financial

resources and therefore are not reported as assets in governmental

funds. The cost of capital assets, net of accumulated depreciation is: 2,597,538

Property tax revenues and rescue revenues are presented on the

modified accrual basis of accounting in the governmental funds

but in the Statement of Activities, property tax revenue and rescue

revenue is reported under the accrual method. The balances in

unavailable revenue in the governmental funds as deferred inflows are:

Property taxes 197,297$

Rescue revenue 9,971

207,268

The following deferred outflows below are not current assets or

financial resources and the following deferred inflows are not current

liabilities due and payable in the current period and therefore are not

reported in the Balance Sheet:

Deferred outflows related to OPEB 3,922

Deferred inflows related to OPEB (6,732)

Deferred outflows related to pension 10,423

7,613

Long-term liabilities are not due and payable in the current period

and therefore are not reported as liabilities in the funds. Long-term

and related liabilities at year-end consist of:

Bonds payable (120,000)

Capital lease obligations (57,088)

Accrued interest payable (1,600)

Net OPEB liabilit

y

(106,733)

(285,421)

Net Position - Governmental Activities 3,285,502$

See accompanying independent auditors' report and notes to financial statements.

7

77

Statement of Revenues, Expenditures and Changes in Fund Balances

Governmental Funds

Town of Alfred, Maine

For the Year Ended June 30, 2019

Parson's

Other Total

Library Governmental Governmental

General

Fund Funds Funds

Revenues

Property taxes 4,253,395$ -$ -$ 4,253,395$

Excise taxes 774,838 - - 774,838

Intergovernmental 377,596 - - 377,596

Interest income 33,905 4,409 113 38,427

Charges for rescue services 125,507 - - 125,507

Miscellaneous 224,028

11,452 200 235,680

Total Revenues 5,789,269 15,861 313 5,805,443

Expenditures

Current

General government 781,592 - - 781,592

Public safety 646,789 - - 646,789

Public works 1,034,366 - - 1,034,366

Health and sanitation 218,368 - - 218,368

Community services 17,995 - - 17,995

Recreation 20,723 - - 20,723

Cemeteries 6,180 - - 6,180

Welfare 6,929 - - 6,929

Library 65,959 9,547 - 75,506

County tax 152,373 - - 152,373

Education 2,951,141 - - 2,951,141

Unclassified 11,084 - 317 11,401

Debt service - principal 60,000 - - 60,000

- interest 2,063

- - 2,063

Total Ex

p

enditures 5,975,562 9,547 317 5,985,426

(186,293) 6,314 (4) (179,983)

Other Financing Sources (Uses)

Operating transfers in 28 - 100 128

Operating transfers out (100)

- (28) (128)

Total Other Financin

g

Sources (Uses) (72) - 72 -

(186,365) 6,314 68 (179,983)

Fund balances at beginning of year 579,738 326,881 31,868 938,487

393,373$

333,195$ 31,936$ 758,504$ Fund Balances at End of Year

Revenues Over (Under) Expenditures

Revenues and Other Sources Over

(Under) Expenditures and Other Uses

See accompanying independent auditors' report and notes to financial statements.

8

78

Reconciliation of the Statement of Revenues, Expenditures and Changes in

Fund Balances of Governmental Funds to the Statement of Activities

Town of Alfred, Maine

As of June 30, 2019

Net Change in Fund Balances - Total Governmental Funds (179,983)$

Amounts reported for governmental activities in the Statement of Activities

are different because:

Governmental funds report capital outlays as expenditures. However, in the

Statement of Activities, the cost of those assets is allocated over their

estimated useful lives as depreciation expense. This is the amount by which

depreciation expense differed from capital asset additions in the current period:

Additions to capital assets 85,950$

Depreciation expense (117,667)

(31,717)

Property tax revenue and rescue revenue are presented on the

modified accrual basis of accounting in the governmental funds but

in the Statement of Activities, property tax revenue and rescue revenue

are reported under the accrual method. The current period change in

unavailable revenue - property tax revenue and rescue revenue reported

in the governmental funds and not in the Statement of Activities is:

Property tax revenue 60,253

Rescue revenue (33,476)

26,777

Bond proceeds, issuance of long-term debt and entering into capital lease

obligations provide current resources to governmental funds, but issuing

debt increases long-term liabilities in the Statement of Net Position. Repayment

of debt and capital lease obligation principal is an expenditure in the governmental

funds, but the repayment reduces long-term liabilities in the Statement of Net

Position. The following is the amount of long-term debt and capital lease obligation

repayments in the current period:

Principal portion of debt service payments 60,000

Reductions in capital lease obligations 55,345

115,345

Some expenses reported in the Statement of Activities do not require the

use of current financial resources and therefore are not reported as

expenditures in the governmental funds.

Change in accrued interest payable 400

Adjustment to OPEB (6,527)

Adjustment to pension expense 10,423

(65,282)$

Change in Net Position of Governmental Activities

See accompanying independent auditors' report and notes to financial statements.

9

79

Statement of Revenues, Expenditures and Changes in Fund Balance

Budget and Actual - General Fund (Budgetary Basis)

Town o

f

A

l

f

red, Ma

i

ne

For the Year Ended June 30, 2019

Variance

Original Final Positive

Budge

t

Budge

t

Actual (Negative)

Revenues

Property taxes 4,305,731$ 4,305,731$ 4,253,395$ (52,336)$

Excise taxes 700,000 700,000 774,838 74,838

Intergovernmental 312,592 315,616 377,596 61,980

Interest - - 28,076 28,076

Charges for rescue services - - 125,507 125,507

Miscellaneous

24,000

87,219 224,028 136,809

Total Revenues 5,342,323 5,408,566 5,783,440 374,874

Expenditures

Current

General government 739,049 832,785 781,592 51,193

Public safety 721,355 721,355 646,789 74,566

Public works 980,191 1,029,997 1,034,366 (4,369)

Health and sanitation 189,153 223,013 218,368 4,645

Community services 14,094 16,994 17,995 (1,001)

Recreation 15,290 25,344 20,723 4,621

Cemeteries 6,180 6,180 6,180 -

Welfare 3,500 12,487 6,929 5,558

Library 66,576 66,576 65,959 617

County tax 152,373 152,373 152,373 -

Education 2,951,141 2,951,141 2,951,141 -

Unclassified - - 11,084 (11,084)

Debt service - principal 60,000 60,000 60,000 -

- interest 2,063

2,063 2,063 -

Total Expenditures

5,900,965

6,100,308 5,975,562 124,746

(558,642) (691,742) (192,122) 499,620

Other Financing Sources (Uses)

Operating transfers in 28 28 28 -

Operating transfers out (100) (100) (100) -

Utilization of assigned fund balance 3,234 3,234 - (3,234)

Utilization of unassigned fund balance

653,234

786,334 -

(786,334)

Total Other Financing Sources (Uses)

656,396

789,496 (72) (789,568)

97,754$ 97,754$ (192,194) (289,948)$

Budgetary fund balance at beginning of yea

r

325,693

Budgetary Fund Balance at End of Year 133,499$

Revenues and Other Sources Over

(Under) Expenditures and Other Uses

Revenues Over (Under) Expenditures

See accompanying independent auditors' report and notes to financial statements.

10

80

Notes to Financial Statements

Town of Alfred, Maine

11

Note A - Summary of Significant Accounting Policies

The Town of Alfred, Maine (Town) was incorporated in 1794 under the laws of the State of Maine and

operates under a Selectboard - Town Meeting form of government. The accounting policies of the Town

of Alfred conform to generally accepted accounting principles (GAAP). The Governmental Accounting

Standards Board (GASB) is responsible for establishing GAAP for state and local governments through

its pronouncements (Statements and Interpretations). The more significant accounting policies

established in GAAP and used by the Town are discussed below.

Principles Determining Scope of Reporting Entity

The basic financial statements include the accounts of all Town operations. The criteria for including

organizations as component units within the Town's reporting entity, as set forth in GAAP include

whether:

 the organization is legally separate (can sue and be sued in their own name)

 the Town holds the corporate powers of the organization

 the Town appoints a voting majority of the organization's board

 the Town is able to impose its will on the organization

 the organization has the potential to impose a financial benefit/burden on the Town

 there is fiscal dependency by the organization on the Town

Based on the aforementioned criteria, the Town of Alfred has no component units.

Basis of Presentation

Government-wide Financial Statements

The statement of net position and statement of activities report information about the reporting

government as a whole. They include all funds of the reporting entity except for fiduciary funds.

Governmental activities, which normally are supported by taxes and intergovernmental revenues, are

reported separately from business-type activities, which rely to a significant extent on fees and charges

for services for support. Currently, the Town has no business-type activities.

The statement of activities demonstrates the degree to which the direct expenses of a given function or

segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a

specific function or segment. The Town does not allocate indirect expenses to functions in the

statement of activities. Program revenues include 1) charges to customers or applicants who purchase,

use or directly benefit from goods, services, or privileges by a given function or segment and 2) grants

and contributions that are restricted to meeting the operational or capital requirements of a particular

function or segment. Taxes and other items not properly included among program revenues are reported

as general revenues.

81

Notes to Financial Statements - Continued

Town of Alfred, Maine

12

Note A - Summary of Significant Accounting Policies - Continued

Separate financial statements are provided for governmental funds and fiduciary funds, even though the

latter are excluded from the Government-wide financial statements. Major individual governmental

funds and major individual enterprise funds are reported as separate columns in the fund financial

statements.

Fund Financial Statements

Fund financial statements of the reporting entity are organized into funds, each of which are considered

to be separate accounting entities. Each fund is accounted for by providing a separate set of self-

balancing accounts, which constitute its assets, liabilities, deferred inflows of resources, fund equity,

revenues, and expenditures.

Governmental Activities

Governmental funds are identified as either general, special revenue, capital projects, or

permanent funds based upon the following guidelines.

The General Fund is the operating fund of the Town and is always classified as a major fund. It

is used to account for all financial resources except those required to be accounted for in another

fund.

Special Revenue Funds are used to account for the proceeds of specific sources (other than major

capital projects or expendable trusts) that are legally restricted to expenditures for specified

purposes.

Capital Projects Fund - Capital Projects Funds are used to account for financial resources

segregated for the acquisition or construction of major capital facilities other than those financed

by proprietary funds and trust funds.

Permanent Funds are used to account for resources legally held in trust. All resources of the

fund, including any earnings on invested resources, may be used to support the organization as

stipulated by the specific trust instrument.

Basis of Accounting

Basis of accounting refers to when revenues and expenditures or expenses are recognized in the

accounts and reported in the financial statements. Basis of accounting is related to the timing of the

measurements made, regardless of the measurement focus applied.

82

Notes to Financial Statements - Continued

Town of Alfred, Maine

13

Note A - Summary of Significant Accounting Policies - Continued

Basis of Accounting - Continued

Accrual

The governmental activities in the government-wide financial statements are presented on the accrual

basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred.

Modified Accrual

Governmental funds financial statements are presented on the modified accrual basis of accounting.

Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual; i.e.,

both measurable and available. "Available" means collectible within the current period or within 60

days after year end. Expenditures are generally recognized under the modified accrual basis of

accounting when the related liability is incurred. The exception to this general rule is that principal and

interest on general obligation long-term debt is recognized when due.

Estimates

The preparation of financial statements in conformity with generally accepted accounting principles

requires management to make estimates and assumptions that affect certain reported amounts and

disclosures. Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents

The Town’s cash and cash equivalents are considered to be cash on hand, demand deposits and short-

term investments with original maturities of three months or less from the date of acquisition.

Investments

The Town follows GASBS No. 31, Accounting and Reporting of Certain Investments and External

Investment Pools. Under GASBS No. 31, certain investments held by governments are reported at their

fair value in the balance sheet. Fair value for investments are determined by quoted market values,

except that fair value for the real estate investment trust investment is determined by reference to the

current offer price for a new share from the issuer. Unrealized gains and losses are included in the

statement of revenues, expenditures and changes in fund balance.

Inventories

Inventories of supplies are considered to be expenditures at the time of purchase, except that the Town’s

policy is to carry forward the balance of sand/salt as an asset until used. The amount of supplies held at

year-end is estimated by management and reported at cost.

83

Notes to Financial Statements - Continued

Town of Alfred, Maine

14

Note A - Summary of Significant Accounting Policies - Continued

Accounts Receivable

Accounts receivable are stated at the amount the Town expects to collect from outstanding balances.

Town management closely monitors outstanding balances and records an allowance for doubtful

accounts as necessary based upon historical trends of bad debts as well as a detailed review of current

year receivables and their aging.

Capital Assets

In the government-wide financial statements, capital assets purchased or acquired with an original cost

of $5,000 or more are reported at historical cost or estimated historical cost. Contributed assets are

reported at fair market value as of the date received. Additions, improvements and other capital outlays

that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and

maintenance are expensed as incurred. Depreciation on all assets is provided on the straight-line

method. Estimated useful lives are as follows: buildings and improvements, 5 to 40 years; infrastructure,

5 to 40 years; equipment, 5 to 20 years; library books, 10 years; and vehicles, 15 years.

In the fund financial statements, capital assets used in governmental fund operations are accounted for

as capital outlay expenditures of the governmental fund upon acquisition. Capital assets are not

capitalized and related depreciation is not reported in the fund financial statements.

Long-Term Obligations

In the government-wide financial statements, long-term debt and other long-term obligations are

reported as liabilities in the applicable governmental activities statement of net position. Bond

premiums are deferred and amortized over the life of the bonds using the straight-line method. Bond

issuance costs are reported as an expense in the period incurred.

In the fund financial statements, governmental fund types recognize bond premiums and discounts, as

well as bond issuance costs, during the current period. The face amount of debt is reported as other

financing sources. Premiums received on debt issuances are reported as other financing sources while

discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not

withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows and Inflows of Resources

In addition to assets, the statement of financial position and the governmental funds balance sheet will

sometimes report a separate section for deferred outflows of resources. This separate financial statement

element, deferred outflows of resources, represents a consumption of net position that applies to a future

period and so will not be recognized as an expense or expenditure until that time. The Town has two

items that meets this criterion: 1) the deferred other postemployment benefits (OPEB) related to the

Town and 2) deferred pensions. Both items are reported in the statement of financial position.

84

Notes to Financial Statements - Continued

Town of Alfred, Maine

15

Note A - Summary of Significant Accounting Policies - Continued

Deferred Outflows and Inflows of Resources - Continued

In addition to liabilities, the statement of financial position and the governmental funds balance sheet

will sometimes report a separate section for deferred inflows of resources. This separate financial

statement element, deferred inflows of resources, represents an acquisition of net position that applies to

a future period and so will not be recognized as an inflow of resources (revenue) until that time. The

Town has two types of items: 1) unavailable revenue, which results from both property taxes and rescue

revenue, which arises under the modified accrual basis of accounting that qualifies for reporting in this

category and is reported in the governmental funds balance sheet and 2) deferred inflows related to both

the OPEB liability and pension liability which are reported in the statement of financial position.

Postemployment Benefits Other Than Pensions (OPEB)

For purposes of measuring the Town’s OPEB liability, deferred outflows of resources and deferred

inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position

of the Maine Municipal Employees Health Trust, an agent single-employer defined benefit

postretirement healthcare plan (the Plan) and additions to/deductions from the Plan's fiduciary net

position have been determined on the same basis as they are reported by the Plan. For this purpose, the

Plan recognizes benefit payments when due and payable in accordance with the benefit terms.

Investments are reported at fair value, except for money market investments and participating interest

earning investment contracts that have a maturity at the time of purchase of one year or less, which are

reported at cost.

Pensions

In government-wide financial statements, retirement plans (pensions) are required to be recognized and

disclosed using the accrual basis of accounting (see Note I), regardless of the amount recognized as

pension expenditures on the governmental fund statements, which use the modified accrual basis of

accounting.

In general, the Town recognizes a net pension liability, which represents the Town’s proportionate share

of the excess of the total pension liability over the fiduciary net position of the pension reflected in the

actuarial report provided by the Maine Public Employees Retirement System (MainePERS). The net

pension liability is measured as of the Town’s prior fiscal year-end. Changes in the net pension liability

are recorded, in the period incurred, as pension expense or as deferred inflows of resources or deferred

outflows of resources depending on the nature of the change. The changes in net pension liability that

are recorded as deferred inflows of resources or deferred outflows of resources (that arise from changes

in actuarial assumptions or other inputs and differences between expected or actual experience) are

amortized over the weighted average remaining service life of all participants in the respective pension

plan and are recorded as a component of pension expense beginning with the period in which they are

incurred.

85

Notes to Financial Statements - Continued

Town of Alfred, Maine

16

Note A - Summary of Significant Accounting Policies - Continued

Pensions - Continued

For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows

of resources related to pensions, and pension expense, information about the fiduciary net position of the

Participating Local District (PLD) Consolidation Plan and additions to/deductions from PLD

Consolidation Plan’s fiduciary net position have been determined on the same basis as they are reported

by the PLD Consolidation Plan. For this purpose, benefit payments (including refunds of employee

contributions) are recognized when due and payable in accordance with the benefit terms. Investments

are reported at fair value.

Projected earnings on pension investments are recognized as a component of pension expense.

Differences between projected and actual investment earnings are reported as deferred inflows of

resources or deferred outflows of resources and amortized as a component of pension expense on a

closed basis over a five-year period beginning with the period in which the difference occurred. Each

subsequent year will incorporate an additional closed basis five-year period of recognition.

Accrued Compensated Absences

Under the terms of the personnel policies, compensated absences are granted in varying amounts.

Employees may be entitled to payment for two-thirds of the unused compensated absences time upon

termination or retirement.

Government-wide Fund Net Position

Government-wide net position is divided into three components:

Net investment in capital assets - consist of the historical cost of capital assets less accumulated

depreciation and less any debt that remains outstanding that was used to finance those assets.

Restricted net position - consist of net asset position that is restricted by the Town's creditors (for

example, through debt covenants), by the state enabling legislation (through restrictions on shared

revenues), by grantors (both federal and state), and by other contributors.

Unrestricted - All other net asset positions are reported in this category.

86

Notes to Financial Statements - Continued

Town of Alfred, Maine

17

Note A - Summary of Significant Accounting Policies - Continued

Governmental Fund Balances

In the governmental fund financial statements, fund balances are classified as follows:

Nonspendable - resources which cannot be spent because they are either a) not in spendable form or;

b) legally or contractually required to be maintained intact.

Restricted - resources with constraints placed on the use of resources are either a) externally imposed by

creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other

governments; or b) imposed through constitutional provisions or enabling legislation.

Committed - resources which are subject to limitations the government imposes upon itself at its highest

level of decision making, and that remain binding unless removed in the same manner.

Assigned - resources neither restricted nor committed for which a government has a stated intended use

as established by the Selectboard or a body or official to which the Selectboard has designated the

authority to assign amounts for specific purposes.

Unassigned - resources which cannot be properly classified in one of the other four categories.

Use of Restricted Resources

The Town has a formal fund balance policy. Unassigned General Fund Balance should be maintained at

a minimum of three months (25%) of annual general fund operating expenditures. For purposes of fund

balance classification, expenditures are to be spent from restricted fund balance first, followed in order

by committed fund balance, assigned fund balance and lastly unassigned fund balance.

Interfund Activity

Interfund activity is reported as loans, reimbursements, or transfers. Loans are reported as interfund

loan receivables and payables as appropriate and are subject to elimination upon consolidation in the

government-wide presentation. Reimbursements are when one fund incurs a cost, charges the

appropriate benefiting fund and reduces its related costs as a reimbursement. Since not all funds

maintain a separate cash account, cash is pooled in the General Fund cash account and activity for

individual funds are recorded through the General Fund and each respective individual fund through the

recognition of a "due to/due from" as appropriate. The due to/from other funds balances are subject to

elimination upon consolidation in the government-wide presentation. All interfund transactions are

treated as transfers. Transfers between governmental or proprietary funds are netted as part of the

reconciliation to the government-wide financial statements.

87

Notes to Financial Statements - Continued

Town of Alfred, Maine

18

Note A - Summary of Significant Accounting Policies - Continued

Budget

The Town of Alfred’s policy is to adopt an annual budget for operations. The budget is presented on the

modified accrual basis of accounting, which is consistent with generally accepted accounting principles.

The following procedures are followed in establishing budgetary data reflected in the financial

statements:

 Early in the second half of the prior fiscal year, the Town prepared a budget for this fiscal year

beginning July 1. The operating budget includes proposed expenditures and the means of

financing them.

 A vote of the inhabitants of the Town was then taken for the purpose of adopting the proposed

budget after public notice of the vote was given.

 The budget was adopted subsequent to passage by the inhabitants of the Town.

Revenue Recognition - Property Taxes

The Town's property tax for the current year was levied August 28, 2018, on the assessed value listed as

of April 1, 2018, for all real and personal property located in the Town. Taxes were due October 1, 2018

and April 1, 2019. Interest on unpaid taxes commenced on October 2, 2018 and April 2, 2019 at 8% per

annum.

Property tax revenues are recognized when they become available. Available includes those property

tax receivables expected to be collected within sixty days after year-end. The remaining receivables

have been recorded as deferred inflow of resources.

The Town is permitted by the laws of the State of Maine to levy taxes up to 105% of its net budgeted

expenditures for the related fiscal period. The amount raised in excess of 100% is referred to as overlay,

and amounted to $97,754 for the year period ended June 30, 2019.

Tax liens are placed on real property within twelve months following the tax commitment date if taxes

are delinquent. The Town has the authority to foreclose on property eighteen months after the filing of

the lien if tax liens and associated costs remain unpaid.

New Accounting Pronouncement

During the year ended June 30, 2019, the Town implemented Governmental Accounting Standards

Board Statement (GASBS) No. 75, Accounting and Financial Reporting for Postemployment Benefits

Other than Pensions. See Notes H and P for balances restated due to the new pronouncement, which the

Town was required to implement during the year ended June 30, 2018.

88

Notes to Financial Statements - Continued

Town of Alfred, Maine

19

Note B - Cash and Investments

The Town conducts all its banking transactions with its depository banks.

Custodial Credit Risk - Deposits

At June 30, 2019, the carrying amount of the Town's deposits was $543,935 and the bank balance was

$843,750. The difference between these balances relates to deposits in transit, outstanding checks, and

cash on hand at period-end. Custodial credit risk is the risk that in the event of a bank failure, the

Town's deposits may not be returned to it. The Town does not have a deposit policy on custodial credit

risk. As of June 30, 2019, $193,726 of the Town's bank balance of $843,750 was exposed to credit risk

as follows:

Collateralized with securities held by the pledging

financial institution in the Town's name $ 193,726

Certificates of Deposit

Certificates of deposit totaling $313,697 as of June 30, 2019 are included in cash in the accompanying

financial statements. The certificates bear interest at varying rates and have maturities ranging from one

month to sixty months, with penalties for early withdrawal. Any penalties for early withdrawal would

not have a material effect on the financial statements.

Investments

Maine statutes authorize the Town to invest in obligations of the U.S. Treasury and U.S. agencies,

repurchase agreements, certain corporate stocks and bonds and mutual funds.

Interest Rate Risk

In accordance with the Town’s investment policy, to the extent possible, investment maturities will be

matched with anticipated cash requirements. At June 30, 2019 the Town had the following investment

and maturity:

Maturity

Less than More than

Investment Types Fair Value Not Applicable 1 year 1 - 5 years 5 years

Repurchase agreement

with bank

$ 269,049

$ - --

$ 269,049

$ - - -

89

Notes to Financial Statements - Continued

Town of Alfred, Maine

20

Note B - Cash and Investments - Continued

Custodial Credit Risk

For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the

Town will not be able to recover the value of its investments or collateral securities that are in the

possession of an outside party. At June 30, 2019, the underlying securities held as collateral for the

Town’s repurchase agreement by the investment’s counterparty, was not in the name of the Town.

Credit Risk

Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations.

In accordance with the Town’s investment policy, credit risk is minimized by diversifying investments

held. At June 30, 2019, the Town had no investments subject to credit risk.

Note C - Accounts Receivable

The Town’s accounts receivable consisted of the following at June 30, 2019:

General Fund

Rescue Department service receivables $ 40,914

Less: Allowance for doubtful accounts (19,639)

Net Rescue Department service receivable 21,275

Intergovernmental receivables 36,352

Other receivables 3,772

61,399

Trust Fund - Parson’s Library Trust

Grant receivable 4,000

$ 65,399

90

Notes to Financial Statements - Continued

Town of Alfred, Maine

21

Note D - Capital Assets

A summary of capital asset transactions for the year ended June 30, 2019, follows:

Beginning Ending

Balance Additions Retirements Balance

Governmental Activities:

Non-Depreciable Assets:

Land $ 628,520 $ - - - $ - - - $ 628,520

Works of art 10,320 - - - - - - 10,320

Depreciable Assets:

Buildings and improvements 1,380,799 - - - - - - 1,380,799

Land improvements 503,869 34,950 9,550 529,269

Equipment 679,549 51,000 - - - 730,549

Vehicles 833,880 - - - - - - 833,880

Paved road network 1,034,347 - - - - - - 1,034,347

Library books 298,000 - - - - - - 298,000

Totals at historical cost 5,369,284 85,950 9,550 5,445,684

Less Accumulated Depreciation:

Buildings and improvements 694,771 36,697 - - - 731,468

Land improvements 288,076 10,700 - - - 298,776

Equipment 590,835 17,541 9,550 598,826

Vehicles 615,647 26,870 - - - 642,517

Paved road network 252,700 25,859 - - - 278,559

Library books 298,000 - - - - - - 298,000

Total accumulated depreciation 2,740,029 117,667 9,550 2,848,146

Capital Assets, Net $ 2,629,255 $ (31,717) $ - - - $ 2,597,538

Depreciation expense was charged to the following functions:

General government $ 10,482

Public safety 39,297

Health and sanitation 24,762

Public works 27,152

Parks and recreation 1,127

Library 14,847

Total governmental activities depreciation expense $ 117,667

91

Notes to Financial Statements - Continued

Town of Alfred, Maine

22

Note E - Interfund Receivables and Payables

Interfund balances at June 30, 2019, consisted of the following individual fund receivables and

payables:

Governmental Activities

Receivables

Due from

Payables

Due to

Net Internal

Balances

General Fund:

Trust Funds:

Veteran’s Memorial Fund $ 217 $ - - - $ 217

Trust Funds:

General Fund:

Veteran’s Memorial Fund - - - (217) (217)

Net Governmental Activities $ - - -

All interfund balances resulted from the time lag between the dates that (1) interfund goods and services

are provided or reimbursable expenditures occur, (2) transaction are recorded in the accounting system

and (3) payments between funds are made.

Note F - Interfund Transfers

Transfers are used to finance various programs accounted for in other funds in accordance with

budgetary authorizations.

Interfund transfers for the year ended June 30, 2019 consisted of the following amounts:

Governmental Activities

Transfers In Transfers Out Net Transfers

General Fund:

Trust Funds:

Cemetery Trust $ 28 $ - - -

Veteran’s Memorial Trust - - - (100)

28 (100) $ (72)

Trust Funds:

General Fund:

Cemetery Trust - - - (28)

Veteran’s Memorial Trust 100 - - -

100 (28) 72

Net Governmental Activities $ - - -

92

Notes to Financial Statements - Continued

Town of Alfred, Maine

23

Note G - Long-Term Liabilities

Long-term liability activity for the year ended June 30, 2019, was as follows:

Amounts

Beginning Ending Due within

Balance Additions Reductions Balance One Year

Governmental Activities:

General obligation bonds $ 180,000 $ - - - $ 60,000 $ 120,000 $ 60,000

Capital lease obligations 112,433 - - - 55,345 57,088 57,088

Net OPEB liability 108,246 - - - 1,513 106,733 - - -

$ 400,679 $ - - - $ 116,858 $ 283,821 $ 117,088

Bonds Payable

The following is a summary of debt outstanding at June 30, 2019:

2013 General obligation bond payable to Gorham Savings Bank due December 2020.

Annual principal payments of $125,000 through December 2016, $120,000 through

December 2017, and $60,000 through December 2020 plus interest payments semi-

annually. Interest begins at 2.000% and decreases to 1.375% over the term of the bond. $ 120,000

The annual requirements to amortize the bonds payable are as follows:

Total Debt

Principal Interest Service

2020 $ 60,000 $ 1,238 $ 61,238

2021 60,000 413 60,413

$ 120,000 $ 1,651 $ 121,651

Capital Lease Obligations

The Town has acquired an ambulance through a capital lease obligation. The present value of capital

lease obligation and future year’s minimum lease payment is as follows:

As of June 30, 2019, the gross amount of fixed assets associated with the capital lease obligation was

$196,504 with accumulated depreciation of $39,301.

Year ending June 30, 2020 $ 58,886

Less amount representing interest (3.150%) 1,798

Obligations under capital leases $ 57,088

93

Notes to Financial Statements - Continued

Town of Alfred, Maine

24

Note H - Postemployment Benefits Other than Pensions (OPEB)

Group Health Insurance Plan - Maine Municipal Employees Health Trust (MMEHT Plan)

Plan Description

Eligible Town employees are provided with health and life insurance through Maine Municipal

Employees Health Trust (MMEHT Plan). The MMEHT Plan is a single-employer defined benefit OPEB

plan. The Town’s Board of Selectmen has authority to establish and amend the benefit terms.

Employees are eligible if over the age of 55 with at least five years of service at retirement.

Benefits Provided

The MMEHT Plan provides healthcare and life insurance benefits for retirees and their dependents

through payment of 100% of insurance premiums for single and family coverage. For employees

eligible for Medicare, Medicare Parts A and B are primary coverage and the MMEHT Plan will

determine a family member’s benefit allowance based on applicable Medicare statutes and regulations.

Employees Covered by Benefit Terms

At June 30, 2019, the following employees were covered by the MMEHT Plan benefit terms:

Inactive employees (or beneficiaries) currently receiving benefit payments 1

Inactive employees entitled to but not yet receiving benefit payments - - -

Active employees 9

10

Contributions

The Town’s contributions are determined by a rate set out by MMEHT. Contributions from the Town

for the MMEHT Plan year ended December 31, 2019 were $2,665.

The Town contributes 90% of the Single rate for medical and dental. For health and dental plans,

employees contribute 10% of the Single Plan. Employees contribute 10% to the Family Plan as well as

25% of the difference between the Single and Family Plan. Employees contribute 100% to the vision

and Income Protection Plans.

OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of

Resources Related to OPEB

At June 30, 2019, the Town reported an OPEB liability of $106,733. The OPEB liability was measured

as of January 1, 2019, and was determined by an actuarial valuation as of that date.

As a result of implementing GASB Statement No. 75, the Town has restated beginning net position in

the government-wide statement of net position. Changes as of July 1, 2018 consist of a $108,246

increase in net OPEB liability, an increase in deferred outflows of $5,230, and a decrease of the Town’s

net position by $103,016.

94

Notes to Financial Statements - Continued

Town of Alfred, Maine

25

Note H - Postemployment Benefits Other than Pensions (OPEB) - Continued

Group Health Insurance Plan - Maine Municipal Employees Health Trust (MMEHT Plan) -

Continued

OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of

Resources Related to OPEB - Continued

Changes in Total MMEHT OPEB liability during the year are as follows:

Total MMEHT Plan

OPEB Liability

Balance at June 30, 2018 $ 108,246

Changes for the year:

Service costs 5,693

- - - Interest 3,874

Changes of assumptions (8,415)

Benefit payments (2,665)

Net changes (1,513)

Balance at June 30, 2019 $ 106,733

The change in assumptions reflects a change in the discount rate from 3.44% in 2018 to 4.10% in 2019.

For the year ended June 30, 2019, the Town recognized OPEB expense of $9,192 related to the

MMEHT Plan. At June 30, 2019, the Town reported deferred outflows of resources and deferred inflows

of resources related to OPEB from the following sources:

Deferred Outflows of

Resources

Deferred Inflows of

Resources

Differences between expected and actual experience $ 2,039 $ - - -

Changes in assumptions 1,883 6,732

Total $ 3,922 $ 6,732

95

Notes to Financial Statements - Continued

Town of Alfred, Maine

26

Note H - Postemployment Benefits Other than Pensions (OPEB) - Continued

Group Health Insurance Plan - Maine Municipal Employees Health Trust (MMEHT Plan) -

Continued

OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of

Resources Related to OPEB - Continued

Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB

will be recognized in OPEB expense as follows:

For the Year Ended June 30,

2020 $ (375)

2021 (375)

2022 (375)

2023 (1,685)

Total $ (2,810)

Actuarial Assumptions

The total OPEB liability in the January 1, 2019 actuarial valuation for the MMEHT Plan was determined

using the following assumptions, applied to all periods included in the measurement, unless otherwise

specified:

Discount rate 4.10%

Salary increases 2.75%, average, including inflation

Healthcare cost trend rates (applied with a grading over 14 years to 4.00% per annum)

Pre-Medicare Medical 8.20%

Pre-Medicare Drug 9.60%

Medicare Medical 4.93%

Medicare Drug 9.60%

Administrative and claims expense 3.00%

Mortality rates for the MMEHT Plan were based on the RP-2014 Total Dataset Healthy Annuitant

Mortality Table for males and females.

The actuarial assumptions used in the January 1, 2019 valuation for the MMEHT Plan were based on the

results of an actuarial experience study covering the period June 30, 2012 through June 30, 2015.

96

Notes to Financial Statements - Continued

Town of Alfred, Maine

27

Note H - Postemployment Benefits Other than Pensions (OPEB) - Continued

Group Health Insurance Plan - Maine Municipal Employees Health Trust (MMEHT Plan) -

Continued

Sensitivity of the Total MMEHT Plan OPEB Liability to Changes in the Discount Rate

The following presents the Town’s total OPEB liability calculated using a discount rate of 4.10%, as well

as what the Town’s OPEB liability would be if it were calculated using a discount rate that is 1% lower

(3.10%) or 1% higher (5.10%) than the current rate:

1% Decrease

(3.10%)

Current Discount

Rate (4.10%)

1% Increase

(5.10%)

Total OPEB liability $ 119,893 $ 106,733 $ 95,711

Sensitivity of the Total MMEHT Plan OPEB Liability to Changes in the Healthcare Cost Trend Rates

The following presents the Town’s total OPEB liability, as well as what the Town’s OPEB liability

would be if it were calculated using healthcare cost trend rates that are 1% lower or 1% higher than the

current healthcare cost trend rates:

1% Decrease

Healthcare

Trend Rates

1% Increase

Total OPEB liability $ 94,986 $ 106,733 $ 120,809

Note I - Pension Plan

Plan Description

Beginning in the year ended June 30, 2019, The Town provides pension benefits to eligible employees

through cost sharing multiple-employer defined benefit pension plans (pension plans) administered by

the Maine Public Employees Retirement System (MainePERS) and is part of the Participating Local

District (PLD) Consolidation Plan. Permanent Town employees working full time are included in the

pension plan. MainePERS issues a publicly available financial report that can be obtained on the

MainePERS website. There are currently seven active participants from the Town.

Benefits Provided

MainePERS provides retirement, disability, and death benefits to plan members. Retirement benefits are

vested after five years of services. Employees who retire at or after age sixty or sixty-five (depending on

their normal retirement age) with one year of credited service are entitled to an annual retirement benefit,

payable monthly for life, in an amount equal to two percent of the average of their highest three years

earnings per year of service. Cost of living increases are available for services rendered after July 1,

2008. The maximum annual increase is 3%.

97

Notes to Financial Statements - Continued

Town of Alfred, Maine

28

Note I - Pension Plan - Continued

Benefits Provided - Continued

Disability benefits may be available if an employee participating in the plan becomes mentally or

physically disabled while in MainePERS-covered service and is permanently unable to perform the

duties of his/her position. The amount of the disability benefit is either 66 2/3% or 59% of the average

final compensation, depending on the date the employee was hired.

Ordinary death benefits are available if death occurs before retirement. Beneficiaries can receive either a

lump-sum refund of the employee’s contributions and interest or a monthly benefit. If death occurs as a

result of an injury while working or while the employee is working, accidental death benefits are also

available.

Contributions

Contribution requirements are set by the MainePERS Board of Trustees. Participants were required to

contribute 8.0% of their annual gross salary to the plan and the Town is required to contribute 10% for

the year ended June 30, 2019. Contributions to the pension plan from the Town were $10,423 for the

year ended June 30, 2019.

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of

Resources Related to Pensions

At June 30, 2019, the Town reported a liability of $0 for its proportionate share of the net pension

liability. The net pension liability was measured as of June 30, 2018 (before the Town became a

Participating Local District), and the total pension liability used to calculate the net pension liability was

determined by an actuarial valuation as of that date. The Town’s proportion of the net pension liability

was based on a projection of the Town’s long-term share of contributions to the pension plan relative to

the projected contributions of all PLDs, actuarially determined. At June 30, 2018, the Town’s proportion

was 0.0% as the Town had no yet begun participating in the Plan.

For the year ended June 30, 2019, the Town recognized pension expense of $0. Pension expense

represents the change in the net pension liability during the measurement period, adjusted for actual

contributions and the deferred recognition of changes in investment gain/loss, actuarial gain/loss,

actuarial assumptions or method, and plan benefits. At June 30, 2019, the Town reported deferred

outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Outflows Deferred Inflows

of Resources of Resources

Town contributions subsequent to the measurement date $ 10,423 $ - - -

98

Notes to Financial Statements - Continued

Town of Alfred, Maine

29

Note I - Pension Plan - Continued

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of

Resources Related to Pensions - Continued

Deferred outflows of resources and deferred inflows of resources on the previous page represents the

unamortized portion of changes to net pension liability to be recognized in future periods in a systematic

and rational manner.

Of the amount reported as a deferred outflow of resources related to pensions resulting from Town

contributions subsequent to the measurement date, $10,423 will be recognized as a reduction of the net

pension liability in the year ended June 30, 2019.

Actuarial assumptions

The total pension liability in the June 30, 2018 actuarial valuation was determined using the following

actuarial assumptions, applied to all periods included in the measurement:

2018

Inflation 2.75%

Salary increases

2.75% plus merit component based on

employee’s years of service

Investment rate of return 6.75%

COLA 1.91%

Mortality rates were based on the sex distinct RP-2000 Combined Mortality Table, as appropriate, with

adjustments for mortality improvements based on Scale AA.

The actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actual

experience study for the period June 30, 2012 through June 30, 2015.

99

Notes to Financial Statements - Continued

Town of Alfred, Maine

30

Note I - Pension Plan - Continued

Actuarial assumptions - Continued

The long-term expected rate of return on pension plan investments was determined using a building-

block method in which best-estimate ranges of expected future real rates of return (expected returns, net

of pension plan investment expense and inflation) are developed for each major asset class. These

ranges are combined to produce the long-term expected rate of return by weighing the expected future

real rates of return by the target asset allocation percentage and by adding expected inflation. The target

allocation and best estimates of arithmetic real rates of return for each major asset class are summarized

in the following table:

Long-Term

Expected Real

Target Allocation

Rate of Return

Public equity 30% 6.0%

Private equity 15% 7.6%

Traditional credit 7.5% 3.0%

Alternative credit 5% 4.2%

Real estate 10% 5.2%

Infrastructure 10% 5.3%

Natural resources 5% 5.0%

U.S. Government 7.5% 2.3%

Risk Diversifiers 10% 5.9%

100%

Discount rate

The discount rate used to measure the total pension liability was 6.75%. The projection of cash flows

used to determine the discount rate assumed that employee contributions will be made at the current

contribution rate and that contributions from Towns will be made at contractually required rates,

actuarially determined. Based on those assumptions, the pension plan’s fiduciary net position was

projected to be available to make all projected future benefit payments of current active and inactive

employees. Therefore, the long-term expected rate of return on pension plan investments was applied to

all periods of projected benefit payments to determine the total pension liability.

Pension plan fiduciary net position

Detailed information about the pension plan’s fiduciary net position is available in the separately issued

MainePERS financial statements. The plan’s fiduciary net position has been determined on the same

basis as that used by the plan.

100

Notes to Financial Statements - Continued

Town of Alfred, Maine

31

Note J - Budget to GAAP Reconciliation

An explanation of the differences between budgetary inflows and outflows and revenues and

expenditures determined in accordance with generally accepted accounting principles follows:

Budgetary basis revenues and other sources over (under) expenditures

and other uses $ (192,194)

Sources/inflows of resources - reconciling item

The Town budgets certain other revenues outside of its general

fund that are recognized in the general fund under generally accepted

accounting principles 5,829

Generally accepted accounting principles basis revenues and other sources

over (under) expenditures and other uses $ (186,365)

The difference between the general fund balance reported according to generally accepted accounting

principles and the general fund balance reported according to the budgetary basis of accounting is

accounted for by the ending assigned fund balance for Capital Reserves.

Note K - Assigned Fund Balance

At June 30, 2019, the assigned general fund balance consisted of the following:

Balance at Balance at

6/30/2018 Appropriated Additions Reductions 6/30/2019

Capital Reserve $ 254,045 $ - - - $ 5,829 $ - - - $ 259,874

Carryforwards:

Capital Improvement 43,460 - - - 43,040 (43,460) 43,040

Museum 2,371 - - - 221 - - - 2,592

Schoolhouse 881 - - - - - - - - - 881

Animal Control 3,234 - - - 1,985 (3,234) 1,985

Heating Assistance 26,543 - - - 9,138 (16,333) 19,348

Fields and Facilities - - - - - - 3,000 (1,941) 1,059

Cable Franchise 66,509 - - - 46,061 (75,000) 37,570

$ 397,043 $ - - - $ 109,274 $ (139,968) $ 366,349

101

Notes to Financial Statements - Continued

Town of Alfred, Maine

32

Note L - Risk Management

The Town is exposed to various risks of loss related to torts; theft of, damage to and destruction of

assets, errors and omissions; and natural disasters for which the Town either carries commercial

insurance, or is effectively self-insured. Currently, the Town carries commercial insurance for any risks

of loss to which it may be exposed.

Based on the coverage provided by commercial insurance purchased, the Town is not aware of any

material actual or potential claim liabilities which should be recorded at June 30, 2019.

Note M - Related Party Transactions

The Town’s Road Commissioner, through his company and his father’s company, performs roadwork

for the Town consisting of plowing and sanding services as well as clearing brush and other road work.

The amount paid for these services was approximately $237,000 for the year ended June 30, 2019.

Note N - Commitments

The Town signed a three-year snow plowing and sanding contract with Seth McCoy’s Trucking and

Excavations, LLC, for the period October 1, 2018 to June 1, 2021. Future payments under this contract

are as follows:

2020 $ 326,500

2021 336,500

The Town signed a three year waste and recycling contract for the period November 1, 2018 to

October 31, 2021. Under the contract, the Town paid approximately $27,900 during the year ended June

30, 2019 for transportation fees. Future payments are unknown based on the terms of the contract.

Note O - Expenditures Over Appropriations

The following appropriations was exceeded by actual expenditures:

Excess

Stockpile $ 38,625

102

Notes to Financial Statements - Continued

Town of Alfred, Maine

33

Note P - Prior Period Adjustment

As a result of implementing GASB Statement No. 75, the Town has restated beginning net position in

the government-wide statement of net position. Changes as of July 1, 2018 consist of a $108,246

increase in net OPEB liability, an increase in deferred outflows of $5,230, and a decrease of the Town’s

net position by $103,016 (See Note H).

Note Q - Subsequent Event

Subsequent to year end, the town entered into an equipment lease requiring annual payments of $41,120

through July 2023.

103

Combining Balance Sheet

Nonmajor Other Governmental Funds - Permanent Funds - Trust Funds

Town of Alfred, Maine

As of June 30, 2019

Veteran's

Cemetery Memorial

Fund

Fund Total

Assets

Cash and cash equivalents 5,018$

27,135$ 32,153$

Total Assets 5,018$

27,135$ 32,153$

Liabilities and Fund Balances

Liabilities

Due to other funds -$

217$ 217$

Total Liabilities - 217 217

Fund Balances

Restricte

d

5,018 26,918 31,936

Total Fund Balances 5,018

26,918 31,936

Total Liabilities and Fund Balances

5,018$

27,135$ 32,153$

See accompanying independent auditors' report.

34

104

Combining Schedule of Revenues, Expenses, and Changes in Fund Balances

Nonmajor Other Governmental Funds - Permanent Funds - Trust Funds

Town of Alfred, Maine

For the Year Ended June 30, 2019

Veteran's

Cemetery Memorial

Fund

Fund Total

Revenues

Contributions -$ 200$ 200$

Interest 16

97 113

Net Revenues 16 297 313

Expenses

Scholarships -

317 317

Total Expenses -

317 317

Revenues Over (Under) Expenses 16 (20) (4)

Other Financing Uses

Operating transfers in - 100 100

Operating transfers out (28)

- (28)

Total Other Financing Uses

(28)

100 72

Revenues and Other Sources Over

(Under) Expenditures and Other Uses (12) 80 68

Fund balances at beginning of year 5,030

26,838 31,868

Fund Balances at End of Year 5,018$

26,918$ 31,936$

See accompanying independent auditors' report.

35

105

Schedule of Valuation, Assessment and Collection of Taxes

Town of Alfred, Maine

For the Year Ended June 30, 2019

Valuation

Real estate 266,505,432$

Personal propert

y

4,295,272

Total Valuation 270,800,704$

Assessmen

t

Valuation x Rate - $270,800,704 x .015900 4,305,731$

Supplemental taxes 7,915

Total Assessment Charged to Tax Collecto

r

4,313,646$

Collection and Credits

Cash collections 4,119,636$

Tax abatements 9,127

Total Collection and Credits 4,128,763

2019 Taxes Receivable - June 30, 2019 184,883$

See accompanying independent auditors' report.

36

106

Schedule of Changes in the Town's Total MMEHT Plan OPEB Liability

and Related Ratios

Town of Alfred, Maine

Last ten fiscal years*

06/30/19 06/30/18

Total OPEB Liability:

Service costs 5,693$ 5,815$

Interest 3,874 3,732

Differences between expected and actual experience - 3,399

Changes of assumptions or other inputs (8,415) 3,139

Benefit payments (2,665)

(1,487)

Net change in total OPEB liability (1,513) 14,598

Total OPEB liability, beginning of yea

r

108,246 93,648

Total OPEB liability, end of yea

r

106,733$ 108,246$

Covered employee payroll 363,060$ 363,060$

Net OPEB liability as a percentage of covered employee payroll 29.40% 29.81%

*The amounts presented for each fiscal year were determined as of January 1 of the current fiscal

year. The first year of implementation was June 30, 2018. Therefore, only two years are shown. A

full ten year schedule will be displayed as it becomes available.

See accompanying independent auditors' report.

37

107

Notes to Required Supplemental Information

Town of Alfred, Maine

38

Notes to the Schedule of Changes in the Town’s Total MMEHT Plan OPEB Liability and Related

Ratios

There were no changes to benefit terms aside from changes in claims costs and contributions which will

reflect market changes in healthcare costs during the year ended June 30, 2019.

There were no changes in size of the population during the year ended June 30, 2019.

There was a change in the discount rate from 3.44% to 4.10% per GASB 75 discount rate selection.

There were no other changes to data, assumptions, and methodology, since the last valuation on the

MMEHT OPEB Plan.