Old Orchard Beach F. Y. 1989 Town Report - CORE

Old Orchard Beach

F. Y. 1989 TOWN REPORT A * \

OLD ORCHARD BEACH AND MIMIZAN-PLAGE, FRANCE ARE SISTER CITIES

Sixty years ago, the towns of Old Orchard Beach, Maine and Mimizan-Plage, France were linked together for the first time when the French plane, P'Oiseau Canari (Yellow Bird) took off from the hard-packed sands of Old Orchard Beach on an epic flight to France and an eventual landing on the beach in Mimizan.

Thanks to the daring of three French pilots and an American stowaway who made the crossing, both communities achieved a certain fame in the early history of aviation. Six decades later, Old Orchard Beach and Mimizan-Plage still share a similar claim to fame, that of being leaders in the tourism industry with beautiful beaches that attract hundreds of thousands of visitors from all over the world.

Since June 15, 1989, the two communities share a much closer relationship having formally signed a declaration of friendship and having established a Sister City affiliation to deepen the friendship and the confidence betwreen our two countries. In June a seven member delegation represented Old Orchard Beach in Mimizan-Plage for events that marked the 60th anniversary of the flight of the Yellow Bird and the linking of our two communities as Sister Cities. The whirlwind visit by members of the Chamber of Commerce, their spouses, and the Old Orchard Beach Town Manager was truly memorable. Our French hosts were warm, friendly, generous and most enthusiastic about the new relationship with their Sister City in Maine.

In October, 1989, ten people from Mimizan-Plage completed the first phase of an exchange program by visiting Old Orchard Beach. In addition to some old fashion American style hospitality, the French delegation spent the equivalent of a full day discussing the exchange of students between our schools. The outcome of these talks was an agreement to send ten students from Old Orchard Beach to France in April of 1990 and to welcome a similar number of Mimizan students to our schools the following month.

The purpose of a Sister City relationship is to further friendship, and to contribute to the development of both towns and the peace of the world by exchanging education and culture, industry and economy, childrens' and students' works, and individuals who are interested in learning about a country enjoying a different life style and environment. To that end, Old Orchard Beach and Mimizan-Plage have, in less than a year, organized and developed common experiences and activities between the two towns assuring us continuity between our communities and a broad base of activity in which many people and organizations can participate.

George E. Ouellette Executive Director Chamber of Commerce

TABLE OF CONTENTS

1989 Town Officials

Town Clerk's Report

Inspections Department Report

Planning Board and Planning Department

Board of Voter Registration Report

Police Department Report

Fire Department Report

Rescue Department Report

Edith Belle Libby Memorial Librarian Report

Edith Belle Libby Memorial Library Report

Friends of the Library Annual Report

Historical Society Annual Report

School Department Reports

Assessor's Report

Wastewater Treatment Facility Report

Emergency Management Agency Report

Public Safety Commission Report

Traffic Committee Report

Unpaid Real Estate Taxes

Unpaid Personal Property Taxes

Table of Contents to Auditor's Financial Report

Auditor's Report

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1989 TOWN OFFICIALS

COUNCIL PERSONS

Paul P. Ladakakos, Chairman

Helen Harvey, Vice-Chairman Donna A. Gagne Kevin Barry Sullivan William M. Danton

Town Manager Jerome G. Plante

Assessor NormanJ. F. Marquis Lister/Appraiser Bernard W. Emery Town Clerk Maureen M. O'Leary Deputy Town Clerk Patricia Maguadda Treasurer Lois A. Benway Deputy Treasurer Judith B. George Administrative Assistant Nan Leveris Police Chief H. Wallace Welliver, III Fire Chief Donald D. Roy Deputy Fire Chief Philip LaPorte Building Inspector/C.E.O. Michael Nugent Assessor's Clerks Katerine Poulin

Barbara DiModica Town Planner MartinJ. Patrickus Planner/Technician Melinda V. Noonan Tax Collector Jerome G. Plante Deputy Tax Collector Margaret Smith Tax Clerks Patricia Blake

Patricia Saunders General Assistance Clerk Patricia Saunders Town Counsel Bernstein, Shur, Sawyer & Nelson Public Works Foreman Edward Coreau Superintendent Water Pollution Control Facility Edward H. Townsend, Jr. Secretary to Town Council Debra Pelkey Public Safety Commission Daniel Barbano/Chairman Public Safety Commission

Raymond B. Vire Vivian M. Collum

Park Commission John D. Ladakakos Terrance Timmins Robert E. Maguire

Lifeguard Captain James Boisvert Constables Conrad Gilbert

Russell Shaw Dog Control Officer Kenneth Hunter License Inspector Herschel Bates Electrical Inspector Reny Remillard Assistant Electrical Inspector William Southwick Board of Voter Registration Aline Fontaine/Chairperson Board of Voter Registration

Antoinette Bill Norma Baker

Superintendent of Schools Vincent B. McGee School Committee Members Roger N. Painchaid/Chairman

Stephen R. Leary Robert J. Morrison

William C. Shevenell Richard W. Roberge

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Emergency Management Agency Director Planning Board

Planning Board Secretary Zoning Board of Appeals

Secretary to the ZBA

Russell Shaw Jeffrey Nathanson/Chairman

Marilyn Roy Robert Violette

Dennis Caris Robert Couri

Melinda V. Noonan Antonia Spirounias/Chairperson

David F. Marshall Robert LoPresti

Horace T. Moody Lawrence LaPierre

Debra Pelkey

OFFICE OF THE TOWN CLERK TOWN HALL

OLD ORCHARD BEACH, MAINE 04064 Telephone 934-4042

ANNUAL REPORT OF THE TOWN CLERK YEAR ENDING JUNE 30, 1989

Maureen Mokarzel O'Leary, Town Clerk Patricia A. Magaudda, Deputy Town Clerk

Shirley A. Doe, Special Deputy for Election Purposes Thomas R. Lee, Sr., Election Warden

Oaths Administered and Recorded 339 Hunting and Fishing Licenses Issued:

Resident Licenses 1,121 Non-Resident Licenses 57

Duck Stamps, 62 — Pheasant Stamps, 19 — Muzzle Load, 10 Dog Licenses Issued and Recorded IJCC Recordings Filed 2

Business License Revenue $65,352

VITAL RECORDS FILED

88/89 87/88 1986

Births 133 127 102 Marriages 146 170 149 Deaths 73 80 91

DEATHS RECORDED - July 1988 to June 1989

)ate of Death uly 6, 1988 uly 8, 1988 uly 12, 1988 uly 15, 1988 uly 26, 1988 uly 26, 1988 uly 26, 1988 uly 27, 1988 uly 28, 1988 \ugust 5, 1988 \ugust 12, 1988 \ugust 14, 1988 \ugust 17, 1988 September 9, 1988 September 10, 1988 September 12, 1988 September 17, 1988 September 17, 1988 September 18, 1988 September 20, 1988 September 24, 1988 September 24, 1988 October 1, 1988

Name Bill Joseph Oakes Grace H. Clough Frederick Howard Daniels, III Irene Morrison Fleming Juliette Marie Keene Effie M. Finnin Louis Joffre Fortier David Theodore Simpson Clara Maude Swanton Charlotte Pauline Waye Chelsea Anna Thompson Priscilla James Avilda Erma Lewis Laura Marie Fortier Alice Amy Phinney Lawrence Remick Rumery Pauline J. Emerson Beatrice L. Vallee Jeannette L. Gosselin Victoria Lee Tibbetts Chester M. Clarke Erma B. Gilman Ernest Charles Beal, Jr.

Age Place of Death 23 Scarborough 90 Saco 65 Biddeford 69 Portland 79 Portland 71 Old Orchard Beach 69 Old Orchard Beach 75 Togus

101 Old Orchard Beach 72 Portland

9 hrs. Portland 89 Old Orchard Beach 77 Biddeford 89 Biddeford 69 Biddeford 77 Biddeford 88 Biddeford 84 Biddeford 70 Biddeford 28 Biddeford 83 Biddeford 69 Portland 62 Biddeford

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October 5, 1988 October 9, 1988 November 12, 1988 November 14, 1988 November 19, 1988 November 27, 1988 December 5, 1988 December 22, 1988 December 28, 1988 January 4, 1989 January 9, 1989 January 15, 1989 January 17, 1989 January 26, 1989 February 5, 1989 February 5, 1989 February 10, 1989 February 11, 1989 February 18, 1989 February 24, 1989 February 26, 1989 February 26, 1989 March 1, 1989 March 18, 1989 March 22, 1989 March 23, 1989 April 3, 1989 April 4, 1989 April 10, 1989 April 10, 1989 April 13, 1989 April 13, 1989 April 28, 1989 May 2, 1989 May 6, 1989 May 16, 1989 May 16, 1989 May 18,1989 May 21, 1989 May 21, 1989 May 22, 1989 May 23, 1989

June 2, 1989 June 3, 1989 June 9, 1989 June 10, 1989 June 12, 1989 June 16, 1989 June 23, 1989 June 26, 1989

Edith D. Lynes 73 Portland Jessica Rosemary Woodley 20 Old Orchard Beach Genevra Beatrice Pettingale 82 Biddeford Rodolphe M. Ayotte 63 Biddeford Vincent Louis Angelosante 68 Biddeford Helen Grace Smith 78 Biddeford Hortense E. Hayes 80 Biddeford Lona L. Mills 48 Portland Lucille Pauline Dickson 57 Portland Frances Ellen Johnson 88 Saco Yvonne Rose Goulet 82 Old Orchard Beach

Eugene R. Mitch 45 Biddeford Blanche E. Pike 79 Old Orchard Beach Laura B. Day 66 Portland Gertha M. Small-Person 67 Portland Maxine V. Forster 77 Old Orchard Beach Leona G. Descoteaux 76 Biddeford Rosario Lamb 78 Biddeford Alton Spear Coburn 74 Portland Stella Mary Yates 76 Biddeford Albert Leslie Norton 78 Biddeford Helen Svertner 86 Biddeford Donald Frederick Nelson 77 Biddeford Olga Frances Maestre 62 Portland Wallace Pettingale 85 Biddeford Mary Rose Thorne 79 Biddeford Simone Eglantine Reny 90 Old Orchard Beach George C. Grover 74 Biddeford Corona Poitras 88 Old Orchard Beach Imelda St. Jean 89 Biddeford Lydia Alice Lizotte 92 Old Orchard Beach Virgil R. Milliken 87 Old Orchard Beach Waino Robert Pulkkinen 60 Old Orchard Beach Clarence L. Roberts 92 Portland Fernand Racicot 70 Togus Paul Seeley Decker 54 Portland George R. Lewis 45 Old Orchard Beach Leola F. Turrell 65 Portland Elmer Vincent Amsden 76 Biddeford Louis L. Leddy 74 Old Orchard Beach June Lorraine Metcalf 55 Portland Evelyn Yvonne Monier aka

Evelyne Ivonne Trembley 82 Biddeford Margaret Marie Holland 65 Biddeford Norman R. Vir 51 Biddeford Archie A. Barrett 81 Biddeford Arlene Elizabeth Beausoleil 72 Portland Franklin S. Hersom 81 Scarborough Geraldine F. Malcolm 80 Portland Dorothy E. Danes 81 Biddeford Betty Moutsatsos 67 Portland

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It's almost impossible to realize that July 1, 1988 to June 30, 1989 has passed so quickly. Needless to say, the office of the Town Clerk was extremely busy. This Annual Town Report will attempt to give a small "recap" of that business.

There were three elections this 88/89 fiscal year. It was Ordered by the Town Council to hold a Special Municipal Election concurrently with the Presidential Election on November 7. A new Town Charter was approved by the voters of the Town and Council also placed an advisory question on the ballot as to whether or not concerts should continue at the Ballpark. This election brought forth to the polls 4,041 voters. I would like to note that Ballot Clerks counted 12,000+ ballots and the result was tallied at 11:30 P.M. I f eel that this is an accomplishment and thank each of them for the dedication and loyalty that they provide to our community.

Petitions were circulated and filed to place a referendum question on the ballot to allow Sunday sales of liquor in State Agency Stores at our Annual Municipal Election. This question was voted in the negative. The number of voters who cast ballots at the December 5, 1988 election was 1,908. An inspection and recount followed this election, at the request of two candidates for the Office of the Public Safety Commission. The count changed by 1 and 2 votes but the original election night tally remained unchanged.

Council ordered another Special Referendum Election to be held on April 11, 1989 at which election 578 voters cast ballots in the affirmative for additions and renovations to be made to the Jameson School.

Elections can be a very trying time for Town Clerks and I must give many thanks to Deputy Pat Magaudda, Shirley Doe, Tom Lee as well as the Public Works Department, the Police and School Departments for their help and cooperation at election time. They do everything that they can to make things easier. The Board of Registration does a fine job and we thank them also for their help and cooperation. When I w as first elected, the number of registered voters in the Town was 4,319 and has grown to 6,369 as of November 1988.

The Traffic, Zoning, Litter, General Assistance, Sprinkler System and Fire Alarm, Sewer Ordinances were amended and a Moratorium on Development of Mobile Home Parks as well as an Ordinance Regulating Obscene Materials and Obscene Devices was enacted. The Ambulance Service for Old Orchard Beach was repealed by the Council and replaced with a contract.

The Licensing Season began in April and this office collected $65,352 in fees. Herschel Bates, our Licensing Inspector is always on top of everything and makes certain that each business is properly licensed. Thank you Herschel, for a job well done.

Though it was a busy year, it was a wonderful year and I once again say thank you for the trust and faith that you place in me as your Town Clerk. It gives me sincere pleasure to try to serve you as best as I can. Thank you, Citizens of Old Orchard Beach.

Maureen Mokarzel O'Leary

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INSPECTIONS DEPARTMENT ANNUAL REPORT

The following is a summary of the permit activity in the Inspections Department:

Building Permits Issued: Construction Value Zoning Board Appeals: Plumbing Permits Electrical Permits

348 Fees: $14,317.24 $8,586,666.00

98 106 174

Fees: Fees:

$2,895.25 $10,945.70

Plumbing and Electrical Inspections Performed: 840

The following is a breakdown in the Building Permits issued:

Single Family: Duplex: Multi Family:

29 Dwellings 4 Structures, 8 units 5 Structures, 42 units

Reny Remillard, Sr. Plumbing Inspector Electrical Inspector

Michael Nugent, C.M.C.A. Building Inspector Code Enforcement Officer Health Officer

PLANNING BOARD AND PLANNING DEPARTMENT

The Planning Board and Planning Department responded to many land use issues as a result of the continued development pressure placed upon the community. Of special note, the year activities were highlighted by the approval of the Downtown Redevelopment Plan and Boundary, the acceptance of Dunegrass Subdivision which is the largest per acre proposal ever reviewed by the Board in the history of the down, the continued preparation of the Comprehensive Plan which gained momentum and the acceptance of the FmHA Loan and grant for the implementation of the Smithwheel Road reconstruction project.

Workshop items included discussion of growth management ideas, consideration of recycling, improvements to the Housing Code, review of a Streetscape Plan for Grand Avenue and the preparation and adoption of Planning Board rules and regulations.

The Planning Board and staff reviewed a total of eighteen (18) subdivisions of which thirteen (13) were approved. The total number of units approved was 1,111 of which the Dunegrass Subdivision represented 53% of the total. The Board also reviewed nine (9) shoreland use applications, twelve (12) Site Plan Rev iew Reports and one (1) conditional use application. As a diversity from the past, the Board reviewed ten (10) commercial development proposals. Zoning amendments included the adjustment of space and bulk provisions of the RD and R2A Districts, the redefinition of subdivision per the State law and a minor map amendment of the SRP District near Cascade Road.

Under the second year of existence, the Planning Department gained more momentum to better the community. Planning work to revitalize the downtown as well as the Smithwheel Road Corridor was the primary work effort during the year. Work effort regarding the state imposed mobile home law, solid waste management and transportation coordination with the State continued. Nine (9) Comprehensive Plan Public Meetings were conducted ranging in topics from protection of natural resources to an assessment of com-

The Planning Department staff will continue to march ahead this coming year to implement the plans made to date and to prepare a Comprehensive Plan to improve our community.

munity goals.

Respectfully submitted,

Martin J. Patrickus Town Planner

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BOARD OF VOTER REGISTRATION

The three members of the Voter Registration Board met periodically to maintain an accurate voting list, they are: Aline Fontaine, Antoinette Bill and Norma Baker who came on board to fill Laura Bolduc's remaining term. The deputies are Paula Fontaine and Laura Bolduc.

Since its inception in 1970, the Board of Registration has been governed by the election laws as passed by the State Legislature. Working with the State Office and Local Election Officials, we are instructed on new changes in administration laws.

At the close of the Presidential Election in November, the number of registered voters increased by 600. The local election one month later showed considerably less activity and changes as was anticipated.

According to Curtis Gans, Director Committee for the study of the American Electorate, Maine is only one of two states which allows registration on Election Day.

Over the last nineteen (19) years as Chairperson of the Board of Voter Registration, I have received great satisfaction as a member of the Board in my work. With the cooperation of Town Election Officials and two Board Members, the Election Day process ran with efficiency.

Statistics for the twelve months were:

Registrations: Changes (Names & Addresses) Removels (Moved out of town) Removals of Deceased

1,082 250 331

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Sincerely,

Aline Fontaine Antoinette Bill Norma Baker

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POLICE DEPARTMENT ANNUAL REPORT

During the 1989 Fiscal Year, the Old Orchard Beach Police Department went through some very significant changes. In August of 1988 a new communications department was established for Police, Fire, Rescue along with the Emergency "911" system. During this period, the Dispatch center handled almost 14,000 calls.

The Police Department has the new "Dare Program" which is designed to enhance the awareness of children about the dangers of drugs and is taught as part of the regular curriculum at the elementary schools by Officer Vincent Mattia.

Another new addition to our department is the K-9 unit. Officer Timothy Deluca and "Sid" attended and successfully completed 12 weeks of training at the Maine State Police Canine School. "Sid" is now a new member of this department and patrols with Officer Deluca.

A full time detective division was created with Officer Keith Babin assigned and, with the help of Officer Mattia have organized a Community Crime Watch program which, hopefully, will be functioning in the fall of

Also in 1988, a Special Reaction Team, a four town coordinated unit consisting of officers from Old Orchard Beach, Biddeford, Wells and Saco was formed.

Many more improvements are planned for the future and hopefully, the Old Orchard Beach Police Department can continue to move forward.

1989.

1988-1989 Complaints

1988-1989 Arrests

Felony Misdemeanor Accident

101 2,780

312

Felony Misdemeanor Traffic

52 532

4,164


Capt. Dana Kelley

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FIRE DEPARTMENT

I submit my yearly report of the Old Orchard Beach Fire Department. Total calls answered for the period July 1, 1988 through June 30, 1989 is as follows:

Total Calls 1,012 Monthly Inspections Number Inspections 378 July 88 13 Condo Alarms 78 August 88 49 False Alarms 21 September 88 20 Accidents 32 October 88 20 Misc. calls 76 November 88 24

December 88 12 January 89 22 February 89 26 March 89 26 April 89 35 May 89 67 June 89 64

Total 378

Schooling was held on the following subjects:

SMVTI Salvage operations SMVTI Sprinklers & Alarms Life Safety Protection Agency Workshop Maine Emergency Management Agency Seminar EPA HAZ MAT Seminar held in Saco Three department members were certified in SCBA Two department members were certified in Breathing apparatus maintenance York County Fire Attack School/Sanford, Me. Pumps & Structural Fire Fighting A local department drill in structural fire fighting was held by department officers/burned a building in Milliken Mills for training exercise - call fire fighters and regulars took part.

Sincerely,

Donald D. Roy Chief

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RESCUE UNIT ANNUAL REPORT

This annual report is based on run reports for the time period of July 1, 1988 to June 30, 1989. There were a total of 920 runs with 102 of those runs with Rescue 200. Below is a breakdown of the runs for the period mentioned above. They are broken down by types of calls and Rescue 100 and 200.

DATE

07-88

08-88

TYPE 100 200

Basic Life Support 52 14 Advanced Life Support 15 2 No Transport 28 4 Assist Fire Dept. 1 0 Mutual Aid 0 0 Void 3 0

99 20

TOTAL RUNS 07-88 119


113 23



86 8

TOTAL RUNS 09-88 94


52 0

TOTAL RUNS 10-88 52


47 1 TOTAL RUNS 11-88 48

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DATE TYPE

12-88 Due to unknown status of December 1988 run sheets, unable to compile information.

01-89 Basic Life Support Advanced Life Support No Transport Assist Fire Dept. Mutual Aid Void

TOTAL RUNS 01-90


TOTAL RUNS 02-89


TOTAL RUNS 03-89


TOTAL RUNS 04-89


TOTAL RUNS 05-89

100 200

39 2 15 0 15 0 0 0 0 0 1 0

71 2

73

27 1 22 0 6 0 0 0 0 0 0 0

55 1

56

33 0 10 1

7 1 0 0 1 0 2 0

53 2

55

32 5 8 0

12 0 1 0 2 0 3 0

58 5

63

23 8 19 6 27 3

5 1 0 0 0 0

74 18

92

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DATE TYPE 100 200


110 22


This Rescue Unit was all volunteers until May 15, 1989, when there were three full-time paramedics hired. Our billing is done by a billing clerk and all other paperwork is done by the Secretary/Treasurer of the Rescue Volunteers. Our Rescue Unit will have a Deputy Chief and Lieutenant beginning January 1, 1990. Our unit holds monthly meetings of training and rescue operations.


George Dantos, Senior R.O.F.

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LIBRARIAN S ANNUAL REPORT July 1, 1988 - June 30, 1989

Our services to the Town of Old Orchard Beach continue to be available all year for all or part of six (6) days a week, except for Sundays and legal holidays. More people are using our facilities, to read from our collection of more than ninety (90) magazines or newspapers, participate in our many programs, or just to sit in the garden room and watch the world go by our windows. Our FY started with a bang. Sixty (60) youngsters enrolled in the "Garfield" reading club, with twenty (20) completing. Over one hundred (100) persons jammed into the building for the awards ceremony, which preceded a performance by the 'Port Clyde Puppets'. The library hosts first grade class visits, at this time the students receive their own library cards for the first time. This event is usually followed by library staff visits to schools for storytelling and book talks. Many of our programs are now annual events eagerly awaited by our patrons. These include the kite flying day, winter hobby fair, the spring and fall open house/tea, mid-summer field day, Christmas and halloween parties. This year we had the added attraction of a poetry reading by local poets at our spring tea. Our big book sale was combined with a bake sale, the proceeds going towards the purchase of supplies for our weekly story/crafts hour. One of the most useful services we provide, even if it is the least pleasant, is the tax form deposit every March/April. The AARP provided a free tax consultant for retired persons, so along with our in-house copying we were able to provide one-stop tax service. We still send two hundred (200) books a month to the area nursing and retirement homes, this is in addition to the large print books now coming from the State library now their asbestos problem is solved. Many of our visually impaired patrons are very enthusiastic about the "talking books", a free service from the State libarary for all handicapped persons. Our "Maine" room is finally a reality. It houses our "Maine" collection and the material we own on the history of Old Orchard Beach. I would like to thank the board of trustees, my staff members and all loyal patrons for a good year.

Thank you.

Barbara Howard, Library Director

Total number of books in library 7/88 not counting paperbacks and encyclopedias 18,728

Books added by purchase, not counting paperbacks and encyclopedias 979

Adult fiction 224 Adult non-fiction 2 51 Juvenile fiction 436 Juvenile non-fiction 78 Books added by gift not counting paperbacks and encyclopedias 446

Records added by purchase adult 14 juvenile 15

Records added by gift adult 38 juvenile 13

Misc. materials added by purchase one wall map local area, 4 sets books 22vs 6vs 12vs 24vs each, one Britannica 32 vs.

Total number books in library 6/89 19,707 Total number records in library 6/89

adult 450 juvenile 135

Total number books discarded adult 175 juvenile 153

Total records discarded adult 3 juvenile 1

Total number of books NOT returned to library 1

Total number of records NOT returned to library 5 Number of patrons using the library FY 12,240

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Number of NEW Registrations 282 Total circulation FY July 1988-June 1989 24,105

Magazines 2,663 Records 154 Adult fiction 12,173 Adult non-fiction 3,331 Juvenile fiction 5,107 Juvenile non-fiction 1,484

EDITH BELLE LIBBY MEMORIAL LIBRARY REPORT OF TREASURER JULY 1988 - JUNE 1989

Key Bank, Checking Account, 7/1/88 $ 448.93

RECEIPTS: 1987 Budgeted money from Town paid 8/6/88 18,000.00 1988-89 Town Money 55,000.00 1988 Money Market Interest on money 1,657.93 1988 State Aid Stipend 200.00 1988 State Stipend per Capita 1,258.00

Fines, Reservations & Post Cards 787.75 Copies ($589.65 and Gifts (738.50) 1,328.15 Books sold, Deposit Cards, Books Lost or Damaged 669.82 Miscellaneous—Inter Library Postage 3.50

$79,354.08

DISBURSEMENTS: Payroll: 2 full-time, 3 part-time & substitutes 34,829.40 Taxes: Federal, F.I.C.A. & State Employer Contribution 2,966.85 Insurance: Medical for 2 full-time employees 2,793.14

$40,589.39

Books 11,590.05 Magazines 1,382.35 Records 187.92 Maps 209.50

$13,369.82

Utilities: Electricity 1,328.78 Oil (with cleaning & repairs) 1,323.61 Telephone & A.T. & T. Equipment lease 563.92 Water 144.36

$ 3,360.67

Repairs: Portland Glass 225.76 File Cabinet Lock 34.00 Service Copier 56.50

$ 316.26

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Improvements: Display Panel (Gift-Audie) 295.83 New Library Patron Cards 702.84 New Lower Roof 5,785.00 Plants for several occasions from Skillin Greenhouse

and Shop & Save 179.99 Lease Water Cooler from Poland Spring Co. 177.80 Enclose Outside Oil Tank 253.00

$ 7,374.46

Supplies: Librarian & Staff (1,456.12 & Petty Cash (250.00) 1,706.12 Janitor 259.59 Treasurer - Supplies & Postage 284.02

$ 2,249.73

Miscellaneous: Safe Deposit Box 7 00

Library Deposit Card Refunds 223.40 David R. Levesque (maintenance & snow removal) 1,586.13 Reny Security Systems, Inc. (alarm monitoring system) 210.00 The Hartford - Plate Glass Insurance 253.00 Chemical Free Graduation - High School 30.00

$ 2,309.53

Trustees: 3 Library Meetings by Librarian & Trustees 144.00 Library Courses & Meetings attended by Librarian 100.00 Secretary for Trustees - Stamps 12.50

$ 256.50

Money in Money Market Fund for a Computer 8,000.00 Town Money in Money Market Fund for 1989 use as needed 950.81

$ 8,950.81

Key Bank Checking Account, 6/30/89 576.91 $79,354.08

INVESTED FUNDS

Saco & Biddeford Savings Institution

Accountant suggested that all Building Fund Money be put into a 1 year Certificate of Deposit #1014006910 $26,500.00

1 year — Certificate of Deposit #1014005290 George Podas Book Fund

George Podas Book Fund Savings Account #11043060 Interest for Books 38 -35 $27,887.35

Elinor F. Smith Treasurer

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FRIENDS OF THE LIBRARY

The Friends of the Library are not as active a group in the past couple of years as when the group first started. The younger members are now working so do not have the free time and the older members do not like going out at night. We do support the Children's Activities with our yearly dues and provide the refreshments for the Fall Tea and Spring Poetry Readings.

The Friends of the Library continue to support the librarian, the library staff, the trustees and encourage the use of the library.

Anyone is welcome to join the Friends of the Library by picking up an application at the library check out desk.

Sincerely,

Sally Feeney, President Elinor F. Smith, Treasurer

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OLD ORCHARD BEACH HISTORICAL SOCIETY ANNUAL REPORT

The Harmon Memorial Building was open from 1 p.m. to 4 p.m. five days a week from the end of June until Labor Day. There were nearly 200 guests during that period. They represented nearly all the east coast states as well as the Eastern Provinces of Canada.

The TV personality, Cliff Reynolds, did a thirty-minute program on the "Big Band" era. A Montreal TV Station did a three-part program on "Old Orchard—Then and Now". Both of these programs drew extensively from the material in the possession of the Historical Society.

The Society honored Leslie Wyman as the "Citizen of the Year", recognizing one of our outstanding citizens for his many years of devoted public service.

The Curator, June Emery, has continued answering many inquiries of a varied nature, cataloging acquisitions and generally "minding the shop"


Dan Blaney Bessie Pipinias Ben Emery

Trustees

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SUPERINTENDENT OF SCHOOLS ANNUAL REPORT 7/1/88 - 6/30/89

I am submitting the Annual Report of the Superintendent of Schools for the fiscal year 7/1/88 - 6/30/89.

Mrs. Kathleen A. Lee, a local resident, was appointed as the new curriculum coordinator here in the Old Orchard Beach School System for the 1988-89 school year. This was a most important and necessary appointment. The position of curriculum coordinator had been eliminated approximately 7 years earlier. The fact that there was nobody to head up this position created some problems for the school system. The teachers, principals and Superintendent did their best to work on curriculum but the progress was slow and sporadic. This new appointment recognizes the importance of a modern and updated curriculum. I am certain that Mrs. Lee will get this in place both rapidly and efficiently.

The High School principal reported that he was very pleased with the new attendance policy. A great deal of time, effort and thought was given by the staff to the development of this policy. The new document tightened up some loose ends in the old policy and is more restrictive and realistic for today's students.

Due to the vigilance of Assistant Athletic Director Grace Cantara, Old Orchard Beach High School was credited with being the Track Class C State Champions. The original notification indicated that we were in a tie with another school. A m istake was made in the computation of our and the other schools scores. Mrs. Cantara, a former math teacher, brought the matter to the attention of the proper officials which resulted in Old Orchard Beach being awarded the sole Class C Track State Championship.

Only 8 High School students dropped out of school last year. This further supports Mr. Bartner's contention that this is in large measure due to their improved Attendance Policy. Further, he felt that the herculean efforts of Assistant Principal Grace Cantara in tracking absentees is another plus concerning the mitigating of the drop out problem.

The School Department received unfavorable report from David S. McCullough, Director of the Adult and Community Education Programs for the State of Maine concerning our evening Adult Education Program. Superintendent McGee pointed out that we were the only program in the State of Maine which was funded outside of the school system. This caused numerous problems and resulted in the fact that the evening adult education program was not geared to what was happening in the rest of the school system. Supt. McGee recommended the adult evening program be cancelled for a period of one year so that High School administrators, School Board members, and the Curriculum Coordinator could look into this program and reorganize it along more efficient lines. The School Board voted to implement Supt. McGee's recommendation.

At a Special Meeting in July Mrs. Libby McLeod was appointed part-time Junior High School Social Worker. At the September 8th meeting Ms. Sharon Strout was appointed as a part-time social worker at the Loranger School. We expect to reap many dividends and rewards for our needy school pupils by the appointment ol both of these talented and concerned ladies.

Another first for the Old Orchard Beach School System was the appointment of a K-5 Gifted and Talented teacher for the 1988-89 school year. Such a position is mandated by State law to take place in the 1991-92 school year. Obviously, we are three years early and are pleased to have this valuable program in place. We feel we will learn a great deal in the three years prior to this position being mandated to be filled. A veteran Loranger teacher, Mrs. Jessie Hemphill, was selected for this most important position. We are sure she will do a fine job. She will be assigned on-half day to the Jameson School and the remaining half day to the Loranger School.

The eleventh grade State mandated test results indicated that the High School is going to have to consider increasing the math requirements for graduation from High School. The Committee was pleased because they felt that the State mandated test scores are increasing each year. We would like to see a faster upswing, but we are in general pleased with the present rate of growth and development. Hopefully, we can improve it. Mr. Banner pointed out in the test result scores that the most interesting statistic is the correlation between the parents' education level and the student's test scores.

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The School Committee and myself were most impressed by the new coaches' handbook that had been developed for the 1988-89 school year. This was badly needed and had never been done before here in Old Orchard Beach. We congratulate Athletic Director Grace Cantara for her foresight, ambition and tenacity in seeing that this most worthy document was developed.

The School Committee honored a request by Mrs. Muriel Fortier, Lunch Program Director, to increase the price of school lunches. Mrs. Fortier reminded the Board that there has not been an increase in ten years. Based upon the recommendation of her and the Superintendent, the price of school lunch was raised from 80 cents to $1.00. This had no effect on the free and reduced lunch and breakfast prices.

We were most pleased with the development this year of a new Junior High School Detention/Suspension Policy and Student Handbook. Both of these items were needed. We congratulate Michael Pulsifer and/'— Junior High School staff for the development of these most necessary policies.

The School Committee was most thankful for receiving a free outdoor scoreboard from the Coca-Cola Co. for our High School athletic complex. Grace Cantara pushed this project through to fruition.

Chairman Painchaud informed the rest of the School Committee that he had met with Stephen Blatt on 12/7/88, to accept the architect's final drawings and proposal for the addition to the Jameson School. There was a meeting on 12/20/88 to present the final plans to the public and to take a straw vote. The next step was to go before the State Board of Education on 1/11/89 to present the Jameson School Addition program officially. After receiving State approval, we will have to present the proposal to the Old Orchard Beach Town Council and in addition get a referendum for March or April to present it to the voters. They will answer yes or no to: "We will accept an 8,000 sq. ft. addition." We do not expect this to cost the local tax payers any money at all. This will be financially underwritten by the State. "Town will add a 3rd grade wing and an addition to the all-purpose room at a cost of $463,000." 1 his will be totaly financed by the town.

High School Principal Jay Bartner was pleased to announce that our High School band won the State Class B Championship. We had hoped that we might be part of the Presidential Inaugural ceremonies in January. However, politics prevailed, and this did not come to pass.

At a special meeting held on 12/21/88, Roger Painchaud thanked Ted O Neill for his six years of service on the School Committee as well as his years of service on the Board of Trustees. Mr. O Neill continues to serve on the Jameson Building Committee.

At the same special meeting on 12/21/88 the Superintendent was reelected and it was voted to extend his present contract for one year to expire on 6/30/92.

On 1/12/89 the School Committee welcomed Robert Morrison as a new member.

Further that same evening, Roger Painchaud was nominated and elected to serve as chairman and Steve Leary was nominated and elected to serve as vice-chairman of the Old Orchard Beach School Committee.

We received concept approval for the Jameson School Addition from the State Board of Education on 1/11/89. The next step will be a referendum which will be held in March or April. Hopefully, it all goes well, construction ought to start in the fall of 1989.

The Superintendent read a letter received tonight, 1/12/89, from the OOB Teachers' Association requesting that a night be reserved to open negotiations and to schedule future meeting dates. Chairman Painchaud and Vice-Chairman Leary were selected to represent the School Committee at the collective bargaining meetings which will be held during this current school year.

An unpaid leave of absence for medical reasons was granted to Ray Scalabrini, a veteran teacher at the JHS.

The School Committee approved a request that Michael Belanger, a graduate student from USM, be allowed to participate in an educational administration internship at the JHS. He has teaching and administrative experience on the international level. Michael Pulsifer, JHS principal, agreed to be responsible for supervising

said internship.

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An unusual event took place at the March 9, 1989 meeting. The School Committee approved a request to rent the JHS gym to the Lion's Club for the purpose of a boxing event to be held on 3/30/89.

All schools, particularly the Junior High School and High School, are demonstrating continuous growth and improvement of their substance abuse awareness programs which have been expanded in the school system. These programs are constantly being upgraded and strengthened. We all feel that this is a significant and important contribution to our K-12 curriculum. We regret that it is needed but feel that a fine job is being done in making our pupils aware of the dangers of alcohol and drug abuse. These abuse problems are not indigenous to Old Orchard Beach but are equally prevalent throughout our state and nation.

Curriculum Coordinator Lee informed the Board that Commissioner Bither will visit our school system on 4/27/89. She will be at the High School at 8:00 A.M. and continue throughout the morning to the Junior High, Loranger and Jameson Schools.

The School Committee, after formal negotiations, decided to approve a parking space rental agreement with the newly formed Seashore Performing Arts Center.

The School Committee regretfully received and voted to accept the following resignations: Patricia Chapin, JHS Home Economics teacher, with sincere appreciation. Mrs. Chapin devoted many years of excellent teaching and counseling to the students of the OOBJHS. Cheryl Miner, Adult Education Director, Shelley Konrad, Social Worker K-2 and Ray Scalabrini, 6th grade teacher at the JHS.

The School Committee accepted a bid from the Contractors Group (Dow Roofing) for the repair of the JHS gym roof at a cost of $24,444.00. The work will be done during the summer and will be completed prior to the return of students in the fall.

Superintendent McGee entered the hospital on 5/5/89 for heart bypass surgery. This surgery was successfully completed at the Deaconess Hospital in Boston. Dr. Vaughn LaCombe of Blue Hills, ME, was appointed as acting superintendent until Superintendent McGee's return.

We would like to thank Howard Cushman, the Superintendent of Dayton/Saco who served as acting superintendent at the meeting held on 5/18/89.

High School Principal Banner was pleased to report receiving the official accreditation approval for five years by the New England Association of Schools and Colleges.


Vincent B. McGee Superintendent of Schools

21

JAMESON SCHOOL ANNUAL REPORT 1988-89

The following is a report of the Jameson Primary School for the year beginning July 1, 1988 and ending June 30, 1989:

We welcomed several new members to our staff this year: Miss Rhonda Bean, grade 1; Mrs. Lisa Mullen, grade 1; Miss Patricia Carlozzi, grade 2; and Miss Andrea Poulin, grade 2. Mrs. Jessie Hemphill will be at Jameson as our half-time gifted/talented teacher. Mrs. Alice Davis, who was our sign language interpreter/ tutor last year in grade 2, will be the resource room assistant this year. Another new staff member, Libby McLeod, joined Shelley Konrad this year in providing social services to students and conducting social skills groups and divorce groups.

We were pleased to begin our G/T program during the 1988-89 school year. Mrs. Hemphill initially conducted enrichment classes with all students and developed a pull-out program with K-2 students at mid-year. The program has been very successful. We appreciate the opportunity to have a member of our staff who will be better able to meet the needs of these students.

This year it has been necessary to use two portable classrooms to accommodate students at Jameson. In order to remedy our space probelem, we completed an application to the state last year, and received approval at the beginning of the summer for an 8,000 sq. ft. addition to our school. Stephen Blatt Architects of Portland designed this project as well as an additional 4-classroom wing to bring the 3rd grades down from Loranger School. A referendum vote was held on April 11, 1989 and the townspeople voted overwhelmingly for the state approved addition as well as the 3rd grade wing that will be constructed at local expense.

Members of the Jameson PTO have been very active throughout the year. The playground committee was busy during the summer building new equipment for the students. During the school year, members organized a fall fundraiser, the annual pumpkin sale, a spaghetti supper and compiled a student directory for distribution to all parents. The PTO sponsored our annual school picnic, an ice cream party, and a visit to students from children's author Ronnie Sellers. We appreciate the hard work of this organization throughout the year.

This year has been designated the Year of the Young Reader. Students at Jameson participated in a number of activities throughout the year to celebrate the young reader. In addition to these activities, all K-2 students participated in reading incentive programs. We hope that our reading activities have fostered a love for reading in our students as well as parent involvement in the children's school experience.

Teachers at Jameson have been working to develop a new hands-on science curriculum for our K-2 students. With the help of curriculum coordinator Kathy Lee, they have gathered information, visited other schools, and outlined the curriculum. They will be working over the summer to complete the program for use in the fall.

Debbie Maksut, Speech/Language Clinician, and Alice Davis, Special Education aide, began recess sign language classes. A total of 50 first grade students and 25 second graders signed up for these April classes held during recess time. Mrs. Smith's chorus, also scheduled during recess time, grew to 78 students from first and second grade. They gave a wonderful performance for parents and students in May.

Eve Bither, Commissioner of Education, was at Jameson on April 27 as part of her tour of OOB schools. We discussed the new building plans and kindergarten registration, which was in progress during her visit.

We were pleased to have two children from Switzerland in kindergarten and second grade. Both children spoke only French when they came in October. Classroom teachers, students, our speech/language people, and Chapter I aides have enjoyed teaching them the English language.

Kindergarten (6 classes) 87 111 82

Grade 1 (5 classes) Grade 2 (4 classes) Total Enrollment 280

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The Student of the Month program continued this year. One Student of the Month is chosen from each grade level each month and are nominated for outstanding improvement in academic performance and/or citizenship in their classroom.

In closing, I would like to express my appreciation to Mr. Vincent B. McGee, members of the School Committee, the Building Addition Committee, parents and staff of Jameson School for their cooperation throughout the year.


Pamela Mullen

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LORANGER SCHOOL ANNUAL REPORT — 1988-89

Since assuming the principalship of Loranger in July of 1988, the days and months have unfolded in a Kaleidoscope of varied experiences and activities. Throughout the summer, I met with each staff member individually, and together we discussed goals for the approaching school year. Through a collaborative and cooperative effort on the part of all staff, by September we had readied a new disciplinary policy which was approved by the school board. To date, we have found the policy effective and will reevaluate at the end of the school year. It should be noted that Loranger staff has been genuine in their support and cooperation. The concern for children is quickly visible as is a ready sense of humor. Both of these attributes are essential for quality education.

With the onset of Fall, we found ourselves practicing fire drills, organizing curriculum, getting our students placed for maximum learning, giving S.R.A. tests, taking part in Central Maine Power's Safety Presentation, assisting students in selecting musical instruments for beginning lessons and band entrance, having our pictures taken, expanding the awareness of the importance of good health and Saying No to drugs, having University of New England Medical Students present the Affects of Smoking On Lungs to our fifth graders, enjoying the Young Peoples Theater presentation of James and the Giant Peach, attending workshops on Models of Teaching, having computer courses, open house, parent teacher conferences, field trips special holiday meals prepared by our cafeteria staff, the emergency of a fine gifted and talented program, having musical concerts, and special plays. All of these experiences, activities and special times have been woven together by a very able staff working to bring the best to our children.

Moving into the new year, budget preparation goes into motion along with goals for Spring. One of the major focus points for the approach of Spring is the formation of a parent-teacher playground committee for our Loranger students. Hopefully, with the help and vision of interested parents, teachers, and community friends, we will be able to build a new playground that is larger, more creative, and durable for our third, fourth, and fifth grade students.

As we continue along into winter and the new year, our enrollment is as follows:

Grade 3 (4 classes) Grade 4 (3 classes) Grade 3 (4 classes)

88 . 7 4

88

250

Our staff, who keep our children on their toes, deserves special recognition and appreciation.

LORANGER STAFF

Teachers: Mrs. Christine Beaudoin Miss Jane Duhamel Mrs. Susan Paige Mrs. Stephanie Vary Mrs. Marlene Day Mrs. Barbara Frost Mrs. Patricia Hickey Mr. Stephen Ferguson Mrs. Jayne Flaherty Mrs. Maryann Gagne Mr. John Regan

Grade: 3 3 3 3 4 4 4 5 5 5 5

Resource Room Mrs. Mary Feigenbaum

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Chapter I Mrs. Patricia Howe Mrs. Diana Stuart

Specials Mrs. Nathalie Bean, Science Mrs. Piper Bolduc, Art Mrs. Judith Caouette, Nurses' Aide Mrs. Jacqueline Drown, Librarian Mrs. Jessie Hemphill, Gifted & Talented Mr. George Shabo, Music & Band Mrs. Kay Stack, Third Grade Music Mr. Jack Trull, Physical Education Mrs. Kathryn Lovejoy, Speech Therapist Ms. Sharon Strout, Social Worker Mrs. Jacqueline Tselikis, School Nurse/Educator

Special Education (D.M.R.) Miss Jane Mapes

Teacher Aides Mrs. Carol Knox Mrs. Patricia Plante

Secretary Mrs. Faye Harding

Lunchroom Mrs. Muriel Fortier Mrs. June Guest

Custodians Ms. Doris Beasley Mr. George Gilligan Mr. Ralph Pettengill

Bus Drivers Mrs. Peggy Berry Ms. Ann Shepard Mr. Dick Tanguay

in closing, it is with sincere appreciation that I wish to thank all the wonderful Loranger staff members, Mr. Vincent McGee, our superintendent, the members of the Trustees, the members of the School Committee, the parents and the many community friends for their cooperation and support during my first year as principal at Loranger Memorial Elementary School.


Judith A. Whitman

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OLD ORCHARD BEACH JUNIOR HIGH SCHOOL Town Report

July 1, 1988 - June 30, 1989

The Junior High School enrollment remained consistent with an average of 230 students. Throughout the year there were over 35 students who moved in and out of Old Orchard Beach. These numbers are fairly consistent with last year's enrollment.

The Junior High School participated in its first Geography Bee. This was a national event sponsored by the National Geographic Society. A s ixth grader, David Belan, was the eventual winner. Every student in the Junior High School took part in this Geography Bee, and it was a very exciting event.

The Junior High School also took part in a statewide Spelling Bee last year. This was sponsored by the Maine Sunday Telegram and is a statewide competition involving first the school, then the town, then the county and finally the state. The Junior High School winner was Sarah Wilson, a sixth grader. She competed and did well at the county level and came in sixth there. We were very happy with the success of the Spelling Bee.

The Student Council was very active during the 1988-89 school year. They sponsored dances, did fundrais-ing, and were basically the student government of the Junior High School. One particularly exciting event they put on was Donkey Ball, which was hosted in the Junior High School gym and was made up of high school faculty and junior high school faculty competing in a basketball game. The event raised over $800, which was used to supplement extracurricular activities. The Student Council proved itself to be a very worthwhile group.

A first-ever Junior High School Handbook was put together last year. It was made up of all rules, regulations, classes, offerings, eligibility standards, faculty and needed information. This booklet was also sent home to all parents so they would be aware of Junior High School events and situations.

The Junior High School would like to welcome the eleven new staff members who were added to the faculty during the 1988-89 year. They are a very quality group of teachers, and their addition to the school is greatly appreciated. With various teachers leaving the system for one reason or another, these eleven new teacheis are able to walk into a situation and use their energy and education to directly help the students of Old Orchard Beach.

The Junior High School sponsored an Awareness Program for the 7 th graders and it was held at the Bay view facility in Ocean Park. The program is designed to give information to students about choices they must make concerning emotions, drugs, alcohol and self-concepts. The program is a beneficial one, and students and faculty alike learned from the project. We look forward to its continued success.

The Junior High School was very active in extracurriculars during the 1988-89 school year. For the first time, the Junior High School was in the Triple C conference, which allows the Junior High School to be more competitive In athletics, we competed in football, field hockey and cheering in the fall. In the winter the Junior High School offered boys and girls' basketball at the junior varsity and varsity levels, and cheering was also offered. As an added note, the Varsity Boys won the "Triple C" league championship with an 11-1 record. In the spring, extracurricular activities such as softball and baseball were offered, and softball for the first time offered a JV team. This created an opportunity for many more students to take part in the activity.

Rounding out the extracurricular events, the Junior High School band was also very active during the school year taking part in parades, competitions and exchange programs and doing well representing the school.

Ending the school year on a happy note, the Physical Education Department sponsored an Olympic Day. Each homeroom represented a country of the world, and competition in track and field events helped unite the school for a very fun, enjoyable day of events. The cafeteria helped make it a success by providing a picnic lunch for the students and staff. Their effort was greatly appreciated.

In summation, the year was exciting and rewarding for the students and faculty of Old Orchard Beach. With a goal of educating our young people and improving their abilities and knowledge levels, the faculty and administration worked at achieving success at all levels. The combined efforts proved fruitful, and the students found the Junior High School to be a place where they could learn and grow.


Michael Pulsifer

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OLD ORCHARD BEACH HIGH SCHOOL ANNUAL HIGH SCHOOL REPORT 1988-1989

Jay B. Bartner, Principal

With a great deal of pleasure, I would like to submit the Annual High School Report for the 1988-1989 school year.

The following represents the post secondary plans for the graduation class of 1989:

2 students to junior colleges in the State of Maine 1 student to junior college outside the State of Maine

13 students to colleges and universities in the State of Maine 13 students to colleges and universities outside the State of Maine 3 students to vocational/business/technical school in the State of Maine 1 student to vocational/business/technical school outside the State of Maine 5 students joined the Armed Forces

There are 66 graduates in the class of 1989.

The New England Association of Secondary Schools and Colleges accepted our five year status report as we continue to maintain our full accredidation status.

The 1988-1989 school year was very eventful. The following reflects some of the yearly highlights:

— Two of our seniors, Kelly Brown and Tamara Lee, were selected to attend the National Youth Leadership Conference in Washington D.C. for a week-long hands on look at the inner workings of our Federal Government.

— Our first three-day Sophomore Drug and Alcohol Awareness Program proved to be very successful and will hopefully become an annual event.

— Dr. Patricia Plante, President of USM, was the keynote speaker at our first Academic Awards night and National Honor Society Induction. The evening concluded with our spring band concert.

— A group of fifteen senior history students entered the Annual National Competition on the Constitution. They placed first in the state of Maine, earning a free trip to Washington, D.C. and a chance to participate at the national level. Our team fared well and placed 24th in the nation.

— Our high school band, once again, proved to be one of the top units in the State as they placed first in the State Class B Championship Marching Band Competition. In the spring our band went to New York City and earned a superior rating in the Big Apple Music Festival.

Enrollment as of June 1989:

Grade 9 86 Grade 10 80 Grade 11 80 Grade 12 66

Total 312

New Teaching Staff

Stephanie Sears Luise Wilkinson Brett Sutherland

Business/Computer Mathematics Industrial Arts

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— Raymond Paradis was selected to participate in the Bowdoin Summer Humanities Program while Jason Juneau attended the Bates College Scholars Program. These two prestigious events offer top high school students a stimulating summer experience.

— Once again, our Juniors fared well on the Maine Educational Assessment Test as they scored within their expected band in all academic areas. In mathematics, social studies and in the humanities we had our highest scores to date.

— Our extra curricular and sports offerings continue to be an extremely popular and important part of an overall program with over 50% of our student body involved in some activity each season. Kim Doucette, our student track star, continues to impress everyone as she broke the State All Record in the 100 Meter Dash outdoor, and 60 Meter Dash indoors.

In closing, I w ould like to thank Mr. Vincent McGee the superintendent, members of the school committee, and the entire staff for their continued support in providing our students with an educational program that we can all be proud of.


Jay Bartner, Principal

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CURRICULUM COORDINATOR'S ANNUAL REPORT July 1, 1988 - June 30, 1989

The position of Curriculum Coordinator was reinstated by the School Board after a hiatus of several years. The position came with a vision presented by the board and the administrators for a coordinated curriculum, grades K-12, which reflected current research, addressed the needs of the students in Old Orchard Beach and included the professional staff in the planning and implementation process.

One of the first committees to which I was appointed was the study group for adult education. Based upon an unfavorable state review, the board decided to suspend the adult education program for one year to allow time for study and to develop a plan to restructure the program. After developing a philosophy statement, conducting a needs assessment and meeting with the state department, we were advised to implement a program as quickly as possible. Old Orchard now has an adult education program which includes adult basic education instruction, GED preparation and testing, high school completion courses, avocational courses and vocational training courses. This program is here to serve the educational needs of the adults in our community and is currently under the able leadership of Director Sharon Ultsch who can be reached at the adult education office at 934-7922.

By October 1988, I had prepared a five-year plan for curriculum development which was approved by the board. The plan identified the areas of science, computers and health for study for 1988-89 primarily because work had been started in each of those areas the previous year. Based upon results of a staff survey, the other curricular areas will be studied as follows: 1989-90 - reading and mathematics; 1990-91 - language arts; 1991-92 - social studies; 1992-93 - art, music, physical education. Industrial arts, home economics, foreign languages, business education and other subjects unique to the junior high and high schools will also be included in this plan after discussion with the teachers and department coordinators.

The computer committee worked throughout the year and developed a comprehensive computer education program for grades K-12. The class of 2000 is now in second grade. Those children and all the students in our system will benefit from systematic technology instruction. With the implementation of the K-12 computer program the goal of fulfilling the graduation requirement for computer literacy by the end of the eighth grade will be achieved within three to four years. Students will then be able to take more advanced computer courses at the high school level and enhance their career and job possibilities. During the summer of 1989, the K-12 computer curriculum will be presented to the school board for approval.

Science Instruction in our schools has been evolving slowing into a cohesive flow of ideas from one level to the next. This is one area where the focus for improvement has come from the top down; i.e., from the high school into the other levels. With the addition of three new science teachers at the junior high, this year was needed to implement the suggested outline from the department coordinator. At Loranger School, science for the past three years has been taught by Nat Bean in a laboratory situation, a unique approach to science instruction at this age and grade level. The science committee met several times during the year and decided to focus on developing a plan for K-2 science instruction. Using Title II money earmarked for science and math staff development, teachers and administrators visited model programs in other communities and then discussed and planned what would work for our students. This committee will meet over the summer of 1989 to thoroughly develop science instruction kits for hands-on activities which reflect the beginning of the continuum of ideas which the children will learn later in the system.

The health committee worked diligently for two weeks after school was over in June and developed a comprehensive health curriculum for grades K-9 which includes objectives in the following areas: nutrition, personal health (mental and emotional), substance use and abuse, growth and development, safety and accident prevention, prevention and control of disease and disorders, environmental health, family life, community health and consumer health. The goal of this health instruction is to instill in the students a need for life-long commitment to exemplary health practices. This curriculum will be presented to the school board for approval in the fall of 1989.

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Besides working on curriculum issues, another area of my responsibility is staff development. During this past year the following staff development activities were provided for the Old Orchard Beach staff: models of teaching course and workshops; Jackson Gillman on effects of substance abuse; training on the Macintosh computers for secretaries and administrators; training on classroom computers for teachers; Appleworks; and a hazardous materials presentation. Numerous opportunities were provided for staff members to participate in off-site workshops, conferences and courses. Several courses are planned for next year to include literature-based reading, whole language and an exceptionality course to meet certification requirements.

1989 is the Year of the Young Reader and Old Orchard Beach schools participated in a variety of ways including: incentive reading programs, short story writing contest, I Love to Read cards, DEAR (drop everything and read). Our "Reading makes 'cents' to me" campaign was mentioned in an article in the International Reading Association's monthly newspaper Reading Today. I assisted the kindergarten teachers in writing a successful innovative grant, STAR, Supersacs Toward Advanced Reading, which encourages family reading. This program will begin in the fall of 1989.

I had the pleasure of escorting Education Commissioner Eve Bither around our schools in April for a brief visit. She had an opportunity to visit all our schools, talk with some staff mebmers and visit a few classes.

As a result of a grant I wrote for Old Orchard Beach High School and the Adult Education Program, we will become part of the Instructional TV system of the University of Maine sometime during 1989-90. This system will provide instructional programs which both adult and day-school students can take.

As part of our drug awareness program, we received $1,500.00 from the Maine Masonic Foundation for a grant which I wrote, This money was used to purchase educational materials used in the DATE (drug awareness resistance education) program and other health education programs.

This has been an exciting and rewarding year where many things have been started, yet there is much left to do. It has been especially gratifying to work with professional people dedicated to providing the best possible education for the children of Old Orchard Beach.


Kathleen Lee, Curriculum Coordinator

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OLD ORCHARD BEACH SCHOOL DEPARTMENT SPECIAL EDUCATION ANNUAL REPORT

July 1988 to June 1989

The Special Education Department of Old Orchard Beach Schools is responsible for providing an appropriate education for all exceptional students in accordance with Federal and State laws. The State of Maine defines the following exceptionalities to which schools must be responsive:

- Mental Retardation - Orthopedic Impairment - Hard of Hearing - Other Health Impairment - Deaf - Learning Disability - Speech & Language Impairment - Deaf/Blind - Behavioral Impairment - Multihandicapped

The school is responsible for developing an individual educational plan on at least an annual basis for each exceptional student. This plan is developed in a Pupil Evaluation Team meeting, which is attended by the student's parents, classroom teacher, special education teacher and a school administrator. Parental consent is required before any student can be evaluated or receive services through the special education department.

One hundred and fifty-four students received special education and supportive services in the Old Orchard Beach Schools. The special education teachers who provide services to our students are as follows:

Jameson School Junior High School Sue Philbrick Susan Hight Barbara Lyons Ed Bogh

Anna Cutler

Loranger School Mary Feigenbaum Jane Mapes

High School Nancy Ray Carol Besanko Jack Thompson

In addition, speech and language therapy is provided to eligible students in grades K-12 by Mrs. Deborah Maksut, Mrs. Kathryn Lovejoy and Mrs. Sue Tourigny. Ms. Anne Sirois provides occupational therapy, and Mrs. Nancy Valcourt is our physical therapist. Dr. Linda Naaman is the consulting psychologist who provides evaluation and consultation for our special education students.

A t otal of 11 students were placed in special programs outside of our public schools in order to receive appropriate special education programs. The following represents the number of students placed in these special programs:

Sweetser Children's Home: Residential Program 1 Day School 1 Pre-Vocational Program 1

Baxter School for the Deaf 1 Biddeford High School Program 1 Biddeford - Kennedy School 2 Perkins School for the Blind 1 Homestead (residential) 2 Spurwink (residential) 1

The Old Orchard Beach schools also provide Chapter I services to students grades K-8 who could benefit from remediation in reading and in math. Six auxiliary personnel provide these services through the direction of classroom teachers to approximately one hundred thirty students.

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"Cultari" is a program for gifted and talented students in grades 5, 6, 7 and 8. Mrs. Katherine Camire, a half-time High School English teacher, provides the instruction in this program. Federal funds under Chapter II help to support the program. Mrs. Jessie Hamphill is the teacher of our new program for gifted and talented students in grades K-4. New State mandates require all schools grades K-12 to have curriculum for gifted and talented students within the next few years. A f ive year plan has been developed for and approved by the Old Orchard Beach schools to provide such programming for our students.

The Old Orchard Beach School Department is the recipient of supportive funds from the Federal government under the following:

1. P. L. 89-313, Chapter I ECIA of the Elementary and Secondary Act of 1964: $ 1,524.00

2. Local Entitlement, Title VI-B, Education of the Handicapped Act, as amended by P.L. 94-142 $ 42,500.00

3. Chapter I, ECIA Consolidated and Improvement Act of 1982 $ 91,758.00

4. Chapter II, ECIA Consolidation and Improvement Act of 1981 9 7,538.00

TOTAL $143,320.00


Donna J. Morrilly Director of Special Education

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ASSESSOR'S ANNUAL REPORT

Valuation of Real Estate Valuation of Personal Property

Total Valuation

$302,976,490 7,140,690

$310,117,180

Property Exempt by State Law $ 37,840,200

Increase in Taxable Valuation for Fiscal 1989 $ 30,066,430

Total Commitment of Tax Collector $ 7,597,879

Tax rat^ for Fiscal 1989 .0245 an increase of 1.5 mil

The Town of Old Orchard Beach has begun a Townwide revaluation, it will be undertaken as an in house project and administered by the Town Assessor. A supplemental staff of ten people is completing the task of remeasuring and listing all properties. A new computer system is being implemented for this project.

The new values are anticipated to be in effect for the 1990-1991 Fiscal Year.


Norman J. F. Marquis, C.M.A. Assessor

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WASTEWATER TREATMENT PLANT REPORT

Total Flow Average To Primary Flow To

2nd Effluent Average Clarifier + Primary Precipitation Total Flow Flow Clorination Clarifier + Cl? Septic Chlorine

Month (inches) (mg.) (mg.) (mg.) (mg.) 2 (gals.) (lbs.)

1988 July 8.68 62.0896 2.0029 2.935 1.359 10,700 3736 Aug. 6.5 56.719 1.8296 2.178 1.418 22,200 5981 Sept. 1.66 33.043 1.1014 2.45 0.787 13,100 1892 Oct. 2.84 24.893 0.803 1.196 0.654 13,900 908 Nov. 7.7 34,684 1.1561 1.787 0.897 10,750 1000 Dec. 1.42 25.999 0.8387 1.021 0.697 9,800 59 6 1989 Jan. 1.51 23,405 0.755 1.008 0.657 2,500 514 Feb. 3.07 22.836 0.8156 1.731 0.581 500 566 March 3.0 26,680 0.8606 1.432 0.664 2,500 536 April 4.05 37.845 1.2615 2.015 0.943 10,000 788 May 8.13 54.567 1.76 3.976 0.991 21,300 1430 June 4.3 43,863 1,4621 2.227 1.031 12,800 1704

"DEWATERED SLUDGE"

Month Pounds Polimer Used Month Pounds Polimer Used

1988 1989 July 102,412 266 Jan. 50,328 154 Aug. 104,430 277 Feb. 37,978 140 Sept. 51,349 159 March 47,654 177 Oct. 40,034 132 April 48,656 145 Nov. 55,814 199 May 44,585 149 Dec. 29,596 84 June 66,830 232

TOTALS: 679,666 2114

Effluent BOD removal average 92.7% Effluent suspended solids removal average 95.8%

34

EMERGENCY MANAGEMENT AGENCY

Basic planning has been completed and approved by the Town Council. A code system has been completed to provide for three levels of preparedness for events or disasters. This system has a set of three maps and plans for :

1. Crowds and traffic control for special events such as concerts at Seapac.

2. Special situations such as large fires, transportation of hazardous materials that might occur in neighborhoods or in the business sector and involving the closing of a specific area for the duration of the event. Evacuation on a limited scale might be required.

3. A large event that would require extensive evacuation and the closing of the town to all but responding aid. This type of special situation would require the opening of shelter for the duration of the event.

Planning is underway to cover the chlorine storage at the sewage treatment plant and will probably be done in a more specific manner but using a similar stage type of plan from onsite to evacuation. At present, it would be handled under level 2. incident handling in the primary plans.

The Emergency Operation Center is now permanently placed at the Public Safety Complex and the 911 system is operational. All compacts concerning mutual aid are current and operational.


Russell E. Shaw Director

PUBLIC SAFETY COMMISSION F.Y. 1989 REPORT

The members of the Public Safety Commission at the beginning of the year consisted of Chairman Dan Bar-bano, Vivian Collum and King Weinstein. The latter, King Weinstein, was replaced by Raymond Vire who subsequently, was elected during our December 1988 election.

The most significant event of the year was the installation of our 911 Emergency Dispatching and Communication System which frees our firefighters to perform inspection and preventive functions during daytime hours.

Before the end of the fiscal year, the commission initiated the process of replacing Chief Wallace Welliver and named Capt. Dana Kelley as Acting Chief of Police.

We are grateful for the excellent job performed by Capt. Kelley during the interim period and all of our public safety personnel who have tendered professional services to the Town.


Dan Barbano, Chairman

35

TRAFFIC COMMITTEE ANNUAL REPORT

Traffic volume projections by the State of Maine for the fiscal year were for an increase of seven percent and the town experienced a net increase of 10%. Tourism and two major concerts lead to a record volume of traffic throughout the year.

In March of 1989, it was recommended that Route 5 be widened to four lanes to move an anticipated further increase of 7%. After the project was completed, there was a change of attitude toward the widening and the road was reduced to two lanes. The proposed concerts for the upcoming year were being anticipated for the summer of 1989.

The widening of Saco Avenue at Union Avenue and the addition of a sidewalk on Saco Avenue along the front of the Loranger School was not completed as planned. Nor was the widening of the T for Turn Road at the Union Avenue intersection which also included a sidewalk on the Loranger School side on the T for Turn Road from the school to Union Avenue.

No progress was made concerning additional traffic lights at the top of Old Orchard Street and at Smithwheel Road and Route 5 at the Ocean Park Road intersection. The pressure to keep these projects on-going is being maintained and the studies concerning the feasibility have been made and are not in question as to the necessity. It is now a matter of priorities at the State level.

The maintenance of highway, traffic and parking posting and marking was continued until June 30, 1989 by Mr. Shaw and Mr. Gilbert. At that time, the Town Dept. of Public Works reassumed the responsibility as required by the Traffic Ordinance.

The Police Department and Fore Department with the aid of the Public Works Department, Mr. Gilbert, and Mr. Shaw have posted or marked and removed more than 3,500 signs and marked 400 crosswalks and parking spaces in the past three years. Future responsibility will lie in the hands of the Public Works Department.


Russell E. Shaw, Chairman

36

OUTSTANDING REAL ESTATE TAXES As of June 30, 1989

*Not paid at time of printing.

Adams, Earl F. & Sheila M. 'Allen, Helen D. •Allen, Kenneth R. *Allen, Kenneth R. & Jeannie C.

America, Vitorino B. & Maria A. •Andersen, Halvor •Anderson, Anders & Margaret 'Annessi, Ralph L. Jr. &Jenene M. Attwood, Phillip & Irene Avco Inc.

•Avery, Virginia B. *B D K Properties III •Badone, Robert & Katherine •Baltes, Bonnie Barlow, Donna A.

*Barstow, C.Jackson & Carolyn B. *Bean, Leon F. & Mary A. •Beaudoin, Edward •Beaulieu, Lionel R. •Belanger, John W. & Eva 'Belanger, John W. & Eva 'Berry, Dwight W. & Margaret M. •Berthiaume, Dennis Bickford, John R. Jr. & Laura M.

•Bisson, Leo •Blow, Bruce & Delia N. •Blow, Chester & Georgette •Blow, Robert D. Jr. *Bolduc, David A. •Boutet, Ronald A. & Barbara A. *Boutet, Ronald A. & Duane Rancourt Trs, Boutet, Ronald A. (Trustee)

•Brennan, Vincent •Broderick, Richard D. •Broderick, Richard D. Jr. Brunswick Realty Associates

•Brunt, Betty P. •Buckley, Frederick P. & Linda L. •Buckley, Frederick P. & Linda L. Bunting, J. Norman & Shirley Burnett, Theodore M. & Louise E. CVR Associates CVR Associates CVR Associates

* CVR Associates • CVR Associates 'Canning, James E. & L ynn C. 'Carlin, Sean F. & Christina M. 'Carlson, David & Paula Carter, Thomas A.

*Cavallo, FrancisJ. & Lynn M. *Charbonneau, Kenneth R. & Ann M. Risi •Charbonneau, Philip A. & Jeannine A. Ciocca, Jack

'Clark, Dawn 'Clark, Dolores I. 'Cloutier, David M. & Daniel 'Cloutier, RolandJ. & Carol *Cole, James P. 'Comeau, Marguerite A. 'Connor, Bernard H. 'Cooper, Willis & R. Willis 'Cordeiro, Joseph

'Cormier, OscarJ. & Angela M. 1,683.15 $ 2,085.56 *Cote, Thomas 195.39

308.70 'Cowan Properties 2,076.37 178.85 'Cross, William 1,621.90 453.25 Crowley, Rita & Edith 559.82

1,613.32 •Cucurell, Robert 928.55 198.45 Currie, William T. 3,937.15

1,389.76 •Currie, William T. & Carolyn N. 3,666.43 1,656.20 'Curtis, Claire Y. 1,087.80

812.79 •Custom Built Homes of Maine Inc. 975.10 28,875.70 Cyr, Brent D. & Carmen 1,386.70

735.00 *Cyr, Carl A. 539.00 18,302.73 Cyr, Robert 80.85

644.35 •Danforth, StanleyJ. & Sylvia A. Drapeau 853.10 260.31 Danton, Frances 633.32 714.26 Danton, Frances & Constance Kerr 102.90

1,225.00 Danton, Frances & Constance Kerr 764.40 737.45 Danton, Frances & Constance Kerr 3,091.29 874.65 Danton, Frances & Constance Kerr 3,102.92

1,443.05 Danton, Frances & Constance Kerr 2,243.59 448.48 Danton, Frances & Constance Kerr 6,362.04

1,015.86 Danton, Frances & Constance Kerr 1,145.37 857.50 Danton, Frances & Constance Kerr 1,275.22 101.06 'Darling, Vanessa 389.55 291.92 •Davenport of Maine Inc. 738.68 267.58 •Davenport of Maine Inc. 902.21 716.63 David, Marcelle 294.00 330.75 'Davis, Edward & Carol 896.70 365.88 •Davis, Gordon B. 2,355.68

1,117.20 *Deeb, Robert L. 366.27 2,450.00 •Deeb, William R. 757.05 4,728.50 Delucca, GeraldJ. & Mary M. 1,292.99 2,805.25 •Desmond, IonaE. 181.30 1,839.95 'Desrochers, Joseph & Rhonda 1,027.77

842.87 'DiBiase, WilliamJ. & Dorothy 2,948.58 802.69 'DiBiase, WilliamJ. & Dorothy 3,859.98

3,984.92 'Diplomat Condominium Inc. 2,79300 1,153.95 Diplomat Condominium Inc. 870.97 2,799.13 'Diplomat Condominium Inc. 923 20 2,948.58 •Diplomat Condominium Inc. 4,098.85

296.45 'Diplomat Condominium Inc. 2,149.26 8.57 'Doe, Gordon P. & Linda M. 765.62

377.30 Donahue, Mark 2,808.93 962.24 •Doughty, Philip 209.48 823.20 Drago, Frederick E. & Kathleen 539.61 823.20 Driscoll, J. George & Nancy S. 1,047.37 962.24 Dubuc, Joan Y. 115.38

1,936.73 *Dugas, Guy & Elizabeth 209.48 1,547.18 'Dutremble, Donald S. & Ann 280.53

810.95 Dwyer, Janina & Maria Frackiewicz 633 94 416.50 'Eastman, Gerald 192.07 801.63 *Ellery, Raymond & Carole 1,283.80

1,349.34 Escott, RobertJ. & Barbara 1,577.80 1,914.06 *Ewart, John E. & Susan E. Crowther 281.75

941.41 *F & S Development Corp. 1,280.13 474.08 *F & S Development Corp. 1,280.13

2,367.93 *F & S Development Corp. 1,280.13 579.42 *F & S Development Corp. 1,280.13 394.03 *F & S Development Corp. 1,280.13 495.82 *F & S Development Corp. 1,280.13 107.43 'Fairley, Colin H. & Susanne M. 696.41 329.52 'Fenton, Irene K. 79319 572.07 'Fernekees, John H. & Annalle M. 1,790.95 29.40 'Ferreira, Philip & Susan 453.25

37

Filler, Norma M. 2,948.58 Frenette, Jeanette 1,135.02 Frenette, Michael C. 720.92

'Fuller, Robert, Trustee of 822.59 'Gagne, Donald E. & D onna A. 1,031.45 Gagne, Pauline 82.07

'Galarneau, Richard E. & Sarah I. 1,011.85 'Garcia, Benjamin 2,572.50 'Garcia, Benjamin M. 1,937.95 'Garcia, Benjamin M. 2,849.35 Gardner, Scott G. & Andrea A. Wong 1,543.50

'Garon, Guy J. & Katherine M. 3,344.25 'Gendreau, Maurice R. 918.75 'Genthner, Donna L. 200.90 'Girard, Dennis & Donna L. 218.05 'Girard, Dennis A. & Donna L. 12.25 'Girard, Dennis A. & Donna L. 338.10 'Girard, Dennis A. & Donna L. 3,025.75 Giroux, Thomas E. 1,069.43

'Goodwin, Carl A. & E lizabeth L. 918.75 Grandview Associates 1,996.75 Grandview Associates 1,449.18 Grandview Associates 1,449.18 Grandview Associates 1,449.18 Grandview Associates 2,732.98 Grandview Associates 2,737.88 Grandview Associates 1,449.18 Grandview Associates 1,449.18 Grandview Associates 1,449.18 Grandview Associates 2,225.83 Grandview Associates 1,449.18 Grandview Associates 2,225.83 Grandview Associates 1,449.18 Grandview Associates 1,449.18 Grandview Associates 1,449.18

'Hall, Carroll A. & Cecile M. 619.85 'Hampton Management Corp. 16,925.83 'Hampton Management Corp. 1,543.50 'Hampton Management Corp. 1,543.50 'Hampton Management Corp. 1,543.50 'Hampton Management Corp. 17,671.85 Hanmer, Colin & Dyan 9.55

'Harmon, Laurie 65.07 Harrington, Mary E. 1,609.65

'Harvey, Helen 1,450.40 'Hayes, Edward S. & Reina E. 507.15 'Herman, Leah & Syiva Feldman 1,626.80 'Herwood, James A. & Joline A. 1,049.83 'Higgins, Daniel 482.65 'Higgins, William E. 73.50 'Holland, Margaret M. 300.12 'Huot, Lucien E. & Patricia A. 3,858.75 'Huot, Lucien E. & Patricia A. 93.10 'Hurley, James M. & Lynn 224.18

Iaconetta, Joseph 267.05 'Jalbert, RolandJ. & Patricia M. 1,628.02 'Jordan, Stephen C. & James E. Lamb 848.93 ' K M P r o p e r t i e s 4,949.51 'Kaczmarski, Frank 1,249.50 'Kashkashian, Arsenjr. 2,474.50 'Kashkashian, Arsenjr. 2,474.50

Kearney, JohnJ. 328.30 'Keene, Donald J. 1,474.90 'Kerry, David T. 577.76

'Kroot, Sandra L. 526.75 * Kyle, Charles S. & Theresa A. 1,724.80

'Labbe, Roland 474.08

'Lacroix, David & Gail 523-36 'Lanigan, Paul T. & Wayne N. Edes 378.53

LaPointe, Ronald C. & June 4,353.04 Lariviere, Yvonne 377.30

'Larouche, David A. & M. C arolyn 23.70 'Larson, Eric V. & Susan H. 553.70 'Laurentian Development Corp. 16,520.35 Leahy, Frank S. 268.27

'Leclair, Ernest H. & Louis A. Lavigne 4,489.63 'Lehmann, Christa 238.87 'Lemer Associates 2,745.23 * Lemer Associates 2,813.83 * Lemer Associates 2,882.43 'Lemer Associates 2,951.03 'Lemer Associates 3,020.85 'Lemer Associates 3,089.45 Lemos, Everdeke F. 1,733.07

'Leveris, ArthurJ. & Alice M. 1,841.18 Loiselle, Marc J. 3,030.03

'Lord, Clifford 396.90 Ludwig, Herbert J. & Neil B. Martin 4,011.88

'MacDonald, John R. & Jean S. 1,104.95 Mack, Raymondjr. 1,337.70 MacKiernan, Darrell I. 24.50

'MacLeod, Kent F. & Basil B. 286.65 Maison Blanche Inc. 1,511.65 Maison Blanche Inc. 1,511.65 Maison Blanche Inc. 2,328.73

'MaAlarney, Dorothy L. 771.75 'McAlarney, Stephen & Angela 1,543.50 'McAtee, Clarence 142.10 'McCallum, David 1,531.25 'McCarthy, Richard 25.73 McClure, Robert 3rd & Jennie D. 3,253.60 Mclntyre, Fredrick W. & Kathleen 499.80

'McNally, WilliamJ. & Rose E. 1,702.75 'Messer, James & Carol 2,679.08 'Methot, Normand M. Agency Inc. 1,591.28 'Methot, Normand M. Agency Inc. 1,547.18 'Methot, Normand M. Agency Inc. 1,547.18 Michel, Lionel & Suzanne 7,012.51 Miller, Frederick & Rebecca 237.04 Millett, Kenneth W. & Paulette T. M. 1,298.50

'Milligan, Edgar 104.74 'Mills, Alan D. & WandaJ. 355.25

Mills, David E. & Lona L. 438.55 'Molina, Mary 301.35 Monier, Evelyn Y. 6,909.00 Monier, Evelyn Y. 529.37

'Morin, Ruth 1,621.90 'Morin, Ruth E. 1,727.25 'Morrison, Brett 3,747.28 'Morrison, Brett C. 79.63 'Morrison,Joseph L. &Joan 837.90 Morrow, David E. & Patricia 378.52

'Morse, Edward, Heirs 172.73 'Morse, Frank R. & Sylvia M. 739.90 Mosseri, Alan J. & Jacqueline 491.22

'Moutsatsos, Donna 425.69 'Mundi, Russell P. 1,621.90 * Murdock, Judith A. 680.23 'Murphy, John F. & Barry L. 747.86 'Nason, Eleanor 103.51 'Nason, Jerry C. & Mary Lou 482.65 'Neault, Maurice & Helen 1,046.15 'Nemon, ArthurJ. & Gail H. Lerman 769.30 'New Linwood Realty Trust Inc. 3,241.27 'Nye, Nathan & Margaret A. 51.07 'Olanovich, Jerome T. & Patricia A. 1,449.18 Olympia Commons 714.17

'Olympia Commons 714.17

38

Olympia Commons 304.41 * Spear, Robert & Kay 561.05 O'Reilly, May E. 408.48 * Stack, Richard 222.82 Osgood, Dean A. & Janet E. 1,394.05 "Stetson, Scott A. & Sandra B. 1,591.28 Ostoposides, Anna, Etal 3,107.83 "Stewart, Clarence 835.45 Owczakczak, Arlene 365.05 "Stewart, Gladys K., Heirs 120.05 Palmer, Maurice & Julie 125.95 "Stewart, Gladys K., Heirs 69.82 Penias, Moise & Jacques Mosseri 2,122.92 "Stroumbas, Peter A. & Maria E. 12.25 Penias, Moise & Jack Mosseri 2,948.58 "Stroumbas, Peter A. & Maria E. 1,440.60 Petit, Catherine D. 1,565.55 "Sullivan, Kevin B. & Giselle G. 9,218.13 Petit, Catherine Duffy 3,020.85 "Swanson, Stanley R. 2,205.00 Phillips, Robert H. & Muriel L. 1,187.03 Swanson, Stanley R., etal 812.79 Phillips, Robert Jr. & Terry C. 725.20 "Tangerini, Charles B. 2,948.58 Piacitelli, Theresa 452.03 "Tangerini, David 2,474.50 Pine Point Condominium Inc. 1,830.76 Taylor, Deborah A. 1,060.85 Pine Point Condominium Inc. 1,654.36 "Tefft, Wallace H. & Amelia C. 1,474.29 Pineo, Robert 41.65 "Terran, Matthew 425.08 Pinnell, Ralph & Edward S. 157.04 "The Godfather Inc. 4,656.23 Piper, Richard C. Jr. 1,757.88 "Thibodeau, J.F.C. 188.65 Powell, Judith A. 614.95 Tobey, Eric W. 1,822.80 Powell, William 2,837.10 "Toussaint, Gerald L. & Anita P. 3,532.90 Powell, William H. 2,102.10 "Toussaint, Ralph & Mary Poland 137.20 Powell, William H. 2,102.10 "Townsend, Denise F. & Pierre M. Coutu 840.35 Pratt, Donald A. & Elaine 1,740.73 Townsend, Harry & Lauri 118.82 Pratt, Glen A. 1,577.80 "Townsend, Lynn & Shirley 1,403.85 Pribish, Vincent R. & Dorothy A. 457.54 Townsend, Philip E. & Barbara 2,806.48 Projansky, David C. & Julie A. 1,335.25 Trautvetter, Carl & Claudette 588.00 Proulx, Alfred L. & Paulette E. 372.40 Trautvetter, Carl & Claudette 2,292.59 Purdy, Douglas C. & John G. Kinney 1,511.65 "Tripp, Stephen A. & Ann E. 1,572.90 Purdy, Douglas C. & John G. Kinney 1,511.65 "Tucker, Timothy 77.54 Purdy, Douglas C. & John G. Kinney 755.82 "Turgeon, Jeanne 491.23 Purdy, Douglas C. & John G. Kinney 755.83 "Turner, Howard & Annette 414.05 Purdy, Douglas C. &John G. Kinney 1,511.65 "Twomey, David H. & Carol A. 1,217.65 Purdy, Douglas C. & John G. Kinney 1,511.65 "Usher, Mary A. (Dolan) 1,162.62 Purdy, Douglas C. & John G. Kinney 1,511,65 "Utman, Robert T. & Barbara M. 918.75 Purdy, Douglas C. & John G. Kinney 1,511.65 Van Peursen, Larry G. Jr. 1,669.68 Purdy, Douglas C. & John G. Kinney 1,511.65 Veilleux, Gaston 245.00 Purdy, Douglas C. & John G. Kinney 1,511.65 * Verrier, Gerald F. & Judy A. 598.32 Purdy, Douglas C. & John G. Kinney 1,511.65 Vire, Louis P. & Noella 1,29115 Raftice, Richard 118.96 "Walnut Grove Associates 632.71 Rainbow/Seabreeze Dev. Corp. 7,451.68 Ware Group Inc. 578.20 Rainbow/Seabreeze Dev. Corp. 11,486,83 Ware Group Inc. 4,248.91 Rainbow/Seabreeze Dev. Corp. 970.20 Ware Group Inc. 3,064.95 Rainbow/Seabreeze Dev. Corp. 1,171.10 "Waterman, Russell 160.48 Rascati, Russell O. & MoiraJ. 891.80 Watson, Lawrence 1,049.21 Reed, Andrew & Debbie 290.94 Watson, Lawrence W. & Patricia 1,439.37 Reid, RogerJ. 802.69 Watters, Howard A. & Audrey F. 1,389.15 Relyea, Harold F., Heirs 17.15 Weinstein, Alan & Charlene 2,627.63 Rice, Phyllis W. (Life Est.) & Natalie G. 987.35 Weinstein, Alan S. & Charlene, Etal 2,979.20 Riley, Edward P. & Maureen 701.92 Weinstein, Eber & Stanley 1,117.20 Rousseau, Gary L. 970.20 Weinstein, Neal L., Etal 4,298.53 Roy, Denis G. & Marilyn A. 444.67 "Wescott, Bryce R. & Jean M. 1,313.20 Ruel, Michael G. & Becky L. 651.70 "West, Leon R. Sr. & Anne M. 1,648.85 Ruel, Raynald & Alice 794.63 * Weisenfeld, Sidney A. & Et hel 19.60 Ryder, Milton P. 421.40 "Wilson, Charles E. 967.75 Sargent, Roger D. 407.92 "Winter-Temple Properties 5,383.87 Sharkey, George E. 3,750.95 "Wong, Wesley B. 433.65 Sharkey, Wayne J. 1,621.90 Woods, Joseph 653 84 Shaw, Richard M. 1,269.10 "Zimelman, Melvin 2,116.80 Sherman, Charles S. & Rita E. 761.95 "Zimelman, Melvin & Donna C. 1,341.16 Siegel, Elizabeth D. 17.15 "Zimelman, Melvin & Donna C. 2,348.63 Simpson, Edward F. (Trustee) 4,953.29 "Zimelman, Melvin & Donna C. 2,550.45 Small, Ralph L. & Constance C. 1,564.94 "Ziner, Saul L. 2,102.10 Smith, Richard H. & Edna M. 3,113.95 "Ziner, Saul L. 2,837.10 Smith, Richard H. & Edna M. 2,133.34 "Ziner, Saul L. 2,102.10 Smith, Richard H. Sr. & Edna M. 2,571.27 "Zuczek, Chester A. & Sandra L. 3,665.20 Smith, Robert G. & Geraldine 296.45

"Zuczek, Chester A. & Sandra L.

Smith, Thomas 491.23 Solomon, Lou 466.73 Solomon, TouficJ.Jr. & Patricia A. 1,376.90

39

OUTSTANDING PERSONAL PROPERTY TAXES As of June 30, 1989

'Not paid at time of printing.

' A T & T I n f o r m a t i o n S y s t e m s I n c . $ 258.47 Francois, Jean 22.05 * Adams, Earl 147.00 'Gabriele, Richard 47.78 'Albert, Camille R. & B renda A. 28.17 'Garcia, Benjamin 84.53 'Allen, Thomas 63.09 Garcia, Benjamin 33.08 'Andrews, Norman L. & ShirleyJ. 13.47 'Garland, Dorothy 11.02 'Babbin, Donald 42.87 'Geoffroy, FrancoisJ., M.D. 35.52 'Bacon, Robert E. & Shirley D. 10.96 'George, Pam & James 100.36 Barry, John 42.26 'Gerrish, Herman S. (Heirs) 14.70

'Barter, Lawrence 109.64 'Gilbert, Joseph W. & Lorraine M. 18.38 'Beaulieu, Ralph 68.60 'Giroux, Thomas E. 49.00 'Beauregard, Jim 25.72 'Godfather Inc. 395.68 'Belair, Roland D. & Christina C. 66.14 Gold, Joel & Diana 33.01 'Belanger, John W. 8c Eva 12.23 'Graham, William 63.70 * Bellemore, Jerald 25.72 * Grand View Assoc. 362.60 'Berube, Leo H. & Elizabeth H. 49.00 'Grippo, William & Diana 113.93 'Betta Apartments Assoc. 36.75 * Hamilton, Richard A. Jr. & Gary W. 73.50 'Betty, Terry & Anthony Holt 29.40 Hannah, Kimberly 9.80 'Bejeau, Diane 134.75 Hardy, Rosalie & Bill 31.85 'Binette, Lillian 88.20 Hawkins, Cecile 60.02 'Bolger, John 90.65 'Hazel, Charlotte 58.80 'Borgnesi, Frederick 53.90 'Holmes, Walter 102.29 'Caris, Dennis 252.35 * Horwood, Violet M. 5.51 Carlson, Richard 98.00 'Hothem, Maurice C. & Patricia Y. 61.25

'Cashman, Francis W. & Edna M. 47.77 'Hunt, Dorothy 85.14 'Casino, Eva 58.80 'Hutchinson, Robert E. & John J. Hamson 61.77 'Cunningham, Lee Ann 56.35 'Jackson, Edward T. & Jeanne A. 134.75 Currie, William 147.00 'Jalbert, Rene 150.68

'Curric, William T. 8c Carolyn E. 147.00 'Johnson, Homer 112.46 'Currier, Dennis L. & Dorothy R. 49.00 'Johnson, Jill C. 36.75 Cutler, Stanley D. 154.35 'Johnson, Kevin 49.00

* D S R I n c . 113.31 'Juliano, Paul 2940 Daigle, Andre 20.82 *K & M P roperties 98.00

'Daigneault, A1 54.51 'Kinney, John G. 110.25 'DeAngelis, Edward 23.27 'Kyle, Charles & Theresa A. 196.00 'Deeb, William R. 12.25 'Labbe, Catherine 11.03 'Delucca, Gerald & M ary 73.50 'Lacoss, Eugene 50.84 'Design Engineering Group Inc. 235.20 'Ladd, Dean 44.10 'Deziel, Jean 25.73 * Lafountain-Gilpatrick 29.40 'Dickson Enterprises Inc. 116.99 'LaKuisine Inc. 298.90 'Dighton, Pat 154.35 'Lamb, Thomas A. 8c Patricia A. 73.50 'Dilauro, Dominic 110.25 'Langille, Walter 73.50 'Doane, RonaldJ. & Joan S. 2.94 'Lapointe, Ronald C. & June C. 249.90 'Donahue, Mark 44.10 'Larsen, Lars 14.70 'Dowling, Robin 58.80 *Lau Woon 19968 'Dozois, Carol & Bob 56.35 'Laurentian Development Corp. 717.85 Drago, Frederick E. 8c Kathleen 24.50 * Leach, Bradley & Jean M. 22.05

'Driscoll, J. George & Nancy S. 24.50 'Lemieux, Glenn 49.00 'Dupuis, Raymond 149.45 'Locke, Charles 105.35 'Eastern Propane Gas Inc. 111.47 'Lombard, Donna 26.95 'Ellery, Raymond 30.63 'Lous Montreal Smoked Meats, Inc. 53.90 'Enrico, Nulloli 53.90 'Lucas, Robert G. & Beverly P. 122.50 'Exchange, Richard 24.50 'Ludwig, Herbert J. 8c Neil B. Martin 110.25 'Falke, Ernie Sr. 33.07 'Lyndale Realty Inc. 19.60 'Fanfare Inc. 455.70 Maguire, Dennis E. 8c Marie P. 61.25 Feeley, Mark & Stella 49.00 Maine Dry Cleaners Inc. 134.75

* Fellows, Janice M. 11.03 'Maison Blanche Inc. 220.50 *Fernekees, John H. 8c Annelle M. 73.50 'Mapes, H. A. Inc. 39.20 * Filiatrault, Dennis 53.90 'Marceau, Richard 110.25 'Filler, Norma M. 147.00 'Marshall, David 61.25 'Fishman Realty Group 3185 'Martinath, Walter 68.60 'Fitzpatrick, Robert 69.21 'Matos, Carlos 24.50 * Flynn, William 68.60 'Matson, Carl 67.38 'Fox, Gloria M. & D olores M. 147.00 'Mazzarello, Mr. 122.50

40

* McCarthy, John D. *McGillivray, Don J. & Kay F. 'McHale, Christine *McQuade, J. Stanley & Rita E. 'McSaltys Inc. *Mela, Peter M. & Jeanne E. 'Michaud Distributors *Milliken, Eugene R. & Janet M.

Mills, Lona L. & Pa trece Cannon *Monier, Evelyn Y. * Morrison, Brett Morrison, Brett C.

*Morrissette, Roland & Adrien Fortier * Morton, Robert *Moskaluk, Arthur & Gloria *Mouzas, Arthur *Nadeau, Todd 'Napolitano, Alfred & Elizabeth 'Nappi, Anthony *Ng Chan Sun 'O'Donnell, Elva & Paul 'O'Hayon, David 'Old Orchard Beach Associates 'Old Orchard Ocean Pier Co. * Olson, Carl & Sharon 'Osheas, James 'Padovano, Margaret * Palmer, Arthur & Brenda *Parego, Ralph 'Parlee, Wayne G. & Lucy A. 'Pelkey, D. Kurt & DebraJ. * Penney, John C. & Leslee *Perrone, Salvatore * Peters, Helen P. * Petit, Catherine 'Phillips, Robert & Muriel 'Pignato, Elena M. & James 'Pimenta, Charles & Sharon 'Piper, Rich C. Jr. & Lynn 'Piper, Richard CJr. 'Piper, Richard CJr. & Lynn 'Pomerleau, Sandy 'Powell, William 'Powell, William 'Projansky, David C. & Julie A. 'Rainbow/Seabreeze Dev. Corp. 'Ramonas, Mr. 'Rascati, Russell & MoiraJ. 'Rascati, Russell & MoiraJ. ' R i l e y , Joseph E. & Anne C. 'Rizzo, Charles, Etal Roger, Alfred

'Ronayne, Peter 'Rotolo, Raymond M. & Christina P. 'Rowett, William 'Ruel, Jean 'Saada, Albert 'Sanford, Russell 'Sargent, Michael G. & Joanne L. 'Schwarzel, Barry E. 'Scott, Milton N. 'Sellick, Richard 'Senosk, Daniel 'Serge, Roger 'Shannon, Robert & Hazel M. 'Shays, Stephen 'Shipko, Gary & Sandra 'Silk Screen Design 'Sinopoli, Joseph & R.

18.40 'Skillful Vending Distrib. Inc. 44.10

11.02 'Skowronski, Josephine 33.07

49.00 'Sleeper, George & Abbey 175.79

61.25 'Snow, Mark & Georgette 11.64

180.80 'Sordillo, Angelo & Virginia 5.51

37.82 'Sousa, Maria S. 75.95 4.90 'St. Hilaire, Paul A. 747.25

49.00 'St. Jean, Catherine 199.68

6.12 'St. Louis, Theresa 25.72

256.02 'St. Pierre, Romeo 53.29

238.88 'Stuart, Clark W. & Diana 14.70

90.65 'Sullivan, Barbara 79.01

24.50 Sullivan, Kevin B. & Giselle G. 591.68

1.66 'Sultana, Sami 55.13

4900 'Tangerini, Charles B. 147.00

10.41 Tangerini, David 122.50

173.95 'Thibault, Ronald 165.38

22.05 'Three Hundred Interpace Parkway 61.25

58.80 'Tomolo, Shirley 34.30

33.08 'Tousignant, Roger A. 75.95

36.75 'Toussaint, Gerald L. & Ani ta P. 139.65

58.80 'Townsend, Lynn & Shirley 22.05

490.00 'Trautvetter, Carl & Claudette 96.77

1,800.75 'Treasures & Pleasures Inc. 1,044.92

58.80 'Tripp, Robert W. & Jocelyn L. 29.40

12.25 'Trzcinski, Vincent 33-07

11.02 'Turgeon, Dennis 55.12

284.20 'Vallante, Michael A. 11.03

109.64 'Van Peursem, Larry G. Jr. 98.00

11.02 'Vancott, Dorothy 68.60

22.05 'Veayo, Galen 153 75

42.87 'Vessel Services Inc. 42.87

98.00 'Villineau, William 49.00

11.02 'Wagner, Frank E. & Nancy G. 36.75

101.68 'Ward, William A. Jr. 382.20

22.05 'Warren, Glen 4.90

61.25 'Waste Management of Maine 412.82

58.19 'Weed, Brian 139.65

22.05 * Weinstein, Alan 252.35

93.10 * Weinstein, Eber & Stanley 44.10

19.60 'Weinstein, Neal, Esq. 311.15

58.80 'Welch, John 63.70

147.00 'Wilson, Richard W. & Janice M. 461.83

196.00 'Wilson, William 24.50

22.05 'Winter Temple Prop. 78.40

518.18 Wood, Mitchell M. &Justine 29.40

44.10 'Wright, Frederick S. 5.51

53.90 Zaitlin, Celia 7.35

11.03 'Zimmerman, Mark 24.50

11.02 'Ziner, Saul L. 343.00

122.50 'Zuczek, Chester R. & Sandra L. 210.70

29.40 44.10

5.51 110.25 41.04 49.00 28.17

147.00 60.02 8.58

95.55 73.50 53 90 32.46 31.85

256.03 12.25

41

TOWN O F OLD ORCHARD BEACH, MAINE

Annual F inanc ia l Report

Year ended June 30, 1989

Table of Contents

Statement

Independent Auditor's Report

General Purpose Financial Statements: Combined Balance Sheet - All Fund Types and Account Groups 1

Combined Statement of Revenues, Expenditures, and Changes in Fund Equity - All Governmental Fund Types and Expendable Trust Funds 2

Statement of Revenues, Expenditures, and Changes in Fund Equity -Budget and Actual - General Fund ^

Combined Statement of Revenues, Expenses and Changes in Retained Earnings - Proprietary Funds 4

Statement of Cash Flows - Proprietary Funds 5

Notes to Financial Statements

Combining and Individual Fund and Account Group Statements: General Fund:

Comparative Balance Sheet Comparative Statement of Revenues and Expenditures - Budget and Actual

Special Revenue Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Equity

Capital Project Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Equity Project-Length Statement of Construction Projects

Enterprise Funds: Balance Sheet Statement of Revenues, Expenditures, and Changes in Retained Earnings Statement of Cash Flows

Trust Funds: Combining Balance Sheet Combining Statement of Revenues, Expenditures, and Changes in Fund Equity

Statement of Changes in General Long-term Debt

Combining Statement of Revenues, Expenditures and Changes in Fund Balance School Categorical Special Revenue Funds

Exhibit

A-l A-2

B-l B-2

C-l C-2 C-3

D-l D-2 D-3

E-l E-2

F

Schedule

42

2

TOWN OF OLD ORCHARD BEACH, MAINE

Table of Contents, Continued

Tables

Statistical Section: General Fund Revenues, Expenditures and Changes in Fund Equity 1 Property Tax Levies and Collections 2 Assessed and Estimated Actual Value of Taxable Property 3 Property Tax Rates - All Overlapping Governments 4 Ratio of General Bonded Debt to Assessed Value and General Bonded

Debt Per Capita 5 Ratio of Annual Debt Service Expenditures for General Bonded Debt

to Total General Fund Expenditures 6 Ten Largest Taxpayers

43

Independent Auditor 's Report

Town Council Town of Old Orchard Beach, Maine:

We have audited the accompanying general purpose f inancial s ta tements of the Town of Old Orchard Beach, Maine, as of and for the year ended June 30, 1989, as l is ted in the table of contents . These general purpose f inancial statements are the responsibi l i ty of the Town's management. Our responsibi l i ty is to express an opinion on these general purpose f inancial s tatements based on our audit .

We c onducted our audi t in accordance with general ly accepted audi t ing standards. Those s tandards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose f inancial s ta tements are free of mater ial misstatements. An audit includes examining, on a test basis , evidence support ing the amounts and d isclosures in the general purpose f inancial s tatements. An audit also includes assessing the accounting principles used and s ignif icant est imates made by management, as well as evaluating the overal l f inancial s tatement presentat ion. We b el ieve that our audit provides a reasonable basis for our opinion.

As descr ibed in note 1, the general purpose f inancial s ta tements referred to above do not include the General Fixed Asset Account Group, which should be included to conform with general ly accepted accounting principles.

As d escribed in note 11 to the f inancial s tatements, the Town accounts for teachers ' summer salaries in the general purpose f inancial s tatements on the cash basis . General ly accepted accounting pr inciples require that the cost of teachers summer s alaries be recorded at June 30, 1989.

In our opinion, except for the effect on the f inancial s tatements of the omissions described in the preceding paragraphs, the general purpose f inancial s tatements referred to above present fair ly , in a l l material respects , the f inancial posi t ion of the Town of Old Orchard Beach, Maine a s of June 30, 1989, and the results of i ts operat ions for the year then ended, in conformity with general ly accepted accounting principles.

Our examination was made for the purpose of forming an opinion on the general purpose f inancial s tatements taken as a whoxe. The addit ional information included in Exhibits A-l through F, schedule, and tables 1 through 7 are presented for the purpose

RUNYON KERSTEEN OUELLETTE &LESSARD

Certified Public Accountants

20 Long Creek Drive-South Fbrtland, ME 04100 207-773-2986 FAX 207-772-3361

Town Council Page 2

of addit ional analysis and are not a required part of the general purpose f inancial s tatements Of the Town of Old Orchard Beach, Maine. Such information has been subjected to the audit ing procedures applied in the examination of the general purpose f inancial s ta tements and, in our opinion, is fairly stated in a l l mater ial respects in relat ion to the general purpose f inancial s tatements taken as a whole.

September 20, 1989

COMBINED F INANCIAL STATEMENTS - OVERVIEW (GENERAL PU RPOSE FI NANCIAL STATEMENTS)

These f inancial s tatements provide an overview of the f inancial posit ion of a l l the funds and account groups and of the operat ing results by fund types. They a lso serve as an introduction to the more detai led exhibits that fol low. The notes to the combined f inancial s tatements are an integral part of the combined f inancial s tatements.

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Statement 3


Statement of Revenues, Expenditures, and Changes in Fund Equity - Budget and Actual - General Fund

For the year ended June 30, 1989

Revenues: Taxes Licenses and permits Intergovernmental Interest earned Other revenues

Expenditures: General government Public works Sanitat ion Public safety Parks and recreat ion Health and welfare Debt service Education Unclassified Capital outlays

Excess of expenditures over revenues

Other f inancing sources (uses): Util izat ion of prior year designated Transfers from other funds Proceeds of general obligat ion bonds Transfer to other funds

Excess of revenues and other sources over expenditures and other uses

Fund equity, beginning of year

Fund equity, end of year

See accompanying n otes to f inancial s tatements.

Budget (Note 1 )

8,466,678 218,140

1,788.627 100,800 180,560

10,754,805

Variance favorable

Actual (unfavorable)

8,273,937 183,943

1.921,382 54,397

125,900 10,559,559

315,682

(245,311)

(192,741) (34,197) 132.755 (46,403) (54,660)

(195,246)

618,960 720,894 (101,934) 503,451 518,632 (15,181) 953,297 965,785 (12,488)

1,459.841 1,522,927 (63,086) 72,326 77.613 (5,287) 73.986 121,838 (47,852)

1,702,442 1,679,436 23,006 4,935,716 4.926,061 9.655

968,763 1,121.490 (152,727) 955,106 676,386 278,720

12,243,888 12,331,062 (87,174)

1,489,083 1.771,503 (282,420)

126.336 (126,336) 553,600 401.340 (152,260) 838,000 838,000 -

(28,853) (28,830) 23 1,489,083 1,210,510 (278,573)

- (560,993) (560,993)

4

Statement 4


Combined Statement of Revenues, Expenses and Changes in Retained Earnings - Proprietary Funds

Year ended June 30, 1989 (with comparat ive totals for the year ended June 30, 1988)

Operat ing revenues: Concert commissions Concession commissions Lease proceeds Other

Operat ing expenses: Salaries and wages Uti l i t ies and telephone Supplies and maintenance Advert is ing and appraisal Legal and accounting

Operat ing income

Nonoperat ing expenses: Interest revenue Interest expense Transfer from o ther funds

Net income ( loss)

Retained earnings at beginning of year

Retained earnings at end of year

See accompanying notes to f inancial s ta tements,

Enterprise Fund

41,632 59,173 92,000 17,022

Totals

209,827

34,362 24,388 9,306

11,255 45,683

124,994

84,833

2,046 (148,500)

72,413 (74,041)

10,792

(137,922)

$(127,130)

1989

41,632 59,173 92.000 17,022

209,827

34,362 24,388

9,306 11,255 45,683

124,994

84,833

2,046 (148,500)

72,413 (74,041)

10,792

(137,922)

(127,130)

1988

(137,922)

(137,922)

(137,922)

(137,922)

5

Statement 5


Statement of Cash Flows - Proprietary Funds


Enterprise Totals Fund 1989 1988

Cash f lows from o perat ing act ivi t ies : Net income ( loss) $ 10,792 10,792 (137,922) Adjustments to reconcile net income to net cash

provided by operat ing act ivi t ies: Changes in operat ing assets and l iabi l i t ies:

Accounts payable and other withholdings 10,476 10.476 -

Accrued interest (35,500) (35,500) 137,922 Deposits 34,671 34,671 -

Net cash provided by operat ing act ivi t ies 20,439 20,439

Cash f lows from invest ing act ivit ies: Purchase of property and equipment - - (2,200,000)

Net cash used in invest ing act ivi ties — (2,200,000)

Cash f lows from f inancing act ivi t ies: Proceeds from long-term borrowing - - 2,200,000

Net cash provided by invest ing act ivi t ies — 2,200,000

Increase (decrease) in cash 20,439 20,439 -

Cash a t beginning of year - - -

Cash a t end of year $ 20.439 20.439 -

See accompanying notes to f inancial s tatements.

6

TOWN OF O LD O RCHARD B EACH. MAINE

Notes to Financial Statements

June 30, 1989

Summary of Signif icant Accounting Policies

The Town of Old Orchard Beach, Maine was incorporated in 1883 and is located in southeastern Maine, 12 miles south of Port land. A pop ular summer resort with 7 miles of sandy beaches, the Town encompasses 7.8 square miles. I t s year round populat ion of 7,000 expands to 100,000 during the summer. The Town has operated under a Council-Manager form of government s ince 1950.

The accounting policies of the Town of Old Orchard Beach, Maine conform to general ly accepted accounting principles as appl icable to governmental units . The fol lowing is a summary of the more s ignif icant of such policies:

A. Basis of Presentat ion

The accounts of the Town are organized on the basis of funds and account groups, each of which is considered a separate accounting enti ty . The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise i ts assets , l iabi l i t ies , reserves, fund equity/retained earnings, revenues and expenditures. Government resources are al located to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending act ivi t ies are control led. The v arious funds and account groups are reported by type in the f inancial s tatements. Amounts i n the " totals - memorandum on ly" columns in the preceding f inancial s tatements represent a summation of the combined f inancial s tatement l ine i tems of the fund types and account groups, and are presented only for analyt ical purposes. The summati on includes fund types and account groups that use different bases of accounting and interfund transactions that have not been el iminated. Consequently, amounts shown in the " tota ls - memorandum only" columns are not comparable to a consolidat ion and do not represent the total resources available, or the revenues and expenditures/expenses of the Town. The To wn uses the fol lowing fund categories, fund types, and account groups:

GOVERNMENTAL F UND T YPES

Governmental Funds are those through which most governmental functions of the Town are f inanced. The a cquisi t ion, use and balances of the Town's expendable f inancial resources and the rela ted l iabi l i t ies (except those that would be accounted for in proprietary funds) are accounted for through governmental funds. The measurement focus is upon determination of changes in f inancial posit ion, rather than upon net income determination. The fol lowing are the Town's Governmental Fund Type s:

General Fund - This fund accounts for a l l f inancial t ransact ions except those required to be accounted for in another fund.

(Continued)


Summary of Signif icant Accounting Policies, Continued

Special Revenue Funds - Special Revenue Funds are used to account for the proceeds of specif ic revenue sources (other than special assessments , expendable t rust , or major capital projects) requir ing separate accounting because of legal or regulatory provisions or administrat ive action.

Capital Project Funds - Capital Project Funds are used to account for f inancial resources segregated for the acquisi t ion or construct ion of major capital facil i t ies other than those f inanced by proprietary funds and t rust funds.

PROPRIETARY F UND T YPES

The Proprietary Funds are used to account for the Town's ongoing act ivi t ies which are similar to those often found in the private sector . The measurement focus is upon determination of net income. The fol lowing are the Town's Proprietary Fund Type s:

Enterprise Funds - These funds are establ ished to account for operat ions that are f inanced and operated in a manner s imilar to private business enterprises where the intent is that the costs of providing services on a continuing basis be f inanced or recovered primari ly through user charges.

FIDUCIARY F UND T YPES

Fiduciary Funds account for assets held by the Town in a t rustee or agent capacity. Al l are Expendable Trust Funds and are accounted for in essential ly the same manner as governmental funds.

ACCOUNT G ROUPS

Account groups are used to establish accounting control and accountabil i ty for the Town's general f ixed assets and general long-term debt . The fol lowing are the Town's account groups.

General Fixed Assets Account Group - The Town does not maintain this group of accounts which would otherwise account for the f ixed assets of the Town, other than those accounted for in the proprietary funds.

General Long-term Debt Account Group - This account group is established to account for the long-term debt .

B. Basis of Accounting

The accounting and report ing treatment appl ied to a fund is determined by i ts measurement focus. All governmental funds and expendable t rust funds are accounted for on a spending or "f inancial f low" measurement focus. This means that only current assets and current l iabil i t ies are general ly

(Continued)

3

TOWN OF OLD ORCHARD BEACH. MAINE

1. Summary of Signif icant Accounting Policies, Continued

included on their balance sheets. Their reported fund balance (net current assets) is considered a measure of "available spendable resources". Governmental fund operat ing statements present increases (revenues and other f inancing sources) and decreases (expenditures and other f inancing uses) in net current assets. Accordingly, they are said to present a summary of sources and uses of "available spendable resources" during a period.

Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the f inancial s tatements. Basis of accounting relates to the t iming of the measurements made, regardless of the measurement focus applied.

All Governmental Funds and Expendable Trust Funds are accounted for using the modified accrual basis of accounting. Their revenues are recognized when they become measurable and available as net current assets . Revenues are recognized (recorded) in the accounting period in which they become s usceptible to accrual , that is , when they become both measurable and available to f inance expenditures of the current f iscal period. Available means c ol lect ible within the current period or soon enough thereafter to be used to pay l iabi l i t ies of the current period. This contrasts with the method used by private-sector ent i t ies, where revenues are recorded when they are earned.

In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the numerous individual programs are used as guidance. There are essential ly two types of intergovernmental revenues currently being received by the Town:

. Monies must be spent for the specif ic purpose, or project , before any amount wil l be paid to the Town. These revenues are recognized based upon the expenditures recorded.

. Monies are virtual ly unrestr icted as to purpose, and are usually revocable only for fai lure to comply with prescribed compliance requirements. These resources are reflected as revenues a t the t ime of receipt , or earl ier , i f the susceptible to accrual cr i ter ia are met.

Licenses and permits , charges for services, f ines and forfei ts , and miscellaneous revenues (except investment earnings) are recorded as revenues when received in cash because they are general ly not measurable unti l actually received.

Expenditures are general ly recognized under the modified accrual basis of accounting when the rela ted fund l iabi l i ty is incurred. Exceptions to the general rule include: principal and interest on long-term debt which is recognized when d ue; and prepaid expenses, which are not general ly recorded.

(Continued)

4


1. Summary of Signif icant Accounting Pol icies, Continued

C. Budgetary Accounting

A budget is adopted, on a basis consistent with general ly accepted accounting principles (GAAP) except as described in note 11, for the General Fund only. The level of control ( level at which expenditures may not exceed budget) is the Department. General ly, a l l unexpended budgetary accounts lapse at the close of the f iscal year . Once a dopted, the budget can only be amended by the Town Council . The budget as shown on Statement 3 , includes carryforward balances appropriated in prior years of $126,336. Addit ionally, the budget as shown has been a djusted for the approved 1988 capital improvement note issue of $838,000.

D. Investments

Investments are s tated at cost , which approximates market unless otherwise indicated.

E. General Fixed Assets

The To wn does not maintain a general f ixed asset group of accounts. Expenditures for property and equipment are charged to departmental operations whenever such i tems are purchased. The To wn does maintain an inventory of f ixed assets for insurance purposes.

F. Real Property and Equipment

Real property and equipment owned by the Proprietary Funds are s tated a t the cost to acquire or construct the asset . Routine maintenance and repairs are charged against income. Expenditures which mater ially increase values, change capacit ies or extend useful l ives are capital ized.

G. Vacation and Sick Leave

Under terms of personnel policies and union contracts , vacation and s ick leave are granted in varying amounts according to length of service. In some cases, employees are enti t led to payment for unused vacation and a percentage of s ick leave upon termination or ret irement.

At June 30, 1989, the accumulated vacation cost was $44,989 and is accrued on the General Fund balance sheet . Accumulated v ested sick leave was $126,069 and is disclosed in the general long-term debt account group because i t is not a current l iabil i ty.

H. Inventory

Inventory consis ts of the School Lunch Program food, supplies and donated commodit ies and is recorded at cost on a f i rst - in, f i rs t-out basis.

(Continued)

5


2. Deposits and Investments

The Town's policy is to invest a l l available funds a t the highest possible rates, in conformance w ith legal and administrat ive guidelines, while avoiding unreasonable r isk. The funds are invested in l iquid investments with maturi t ies planned to coincide with the Town's cash needs during the year .

A. Deposi ts

Town policy is that deposi ts can only be made in f inancial inst i tut ions insured by the FDIC or FSLIC and that funds over the $100,000 insurance l imit be col la teral ized or placed in other f inancial inst i tut ions.

The Town's deposits are categorized as fol lows to give an indicat ion of the level of r isk assumed by the Town a t year end: Category 1 includes deposi ts covered by federal deposi tory insurance or by c ol lateral held by the Town or by the Town's agent in the Town's name; category 2 includes uninsured deposits covered by col lateral held by the pledging f inancial ins t i tut ion 's t rust department or agent in the Town's name; category 3 includes uninsured and uncollateral ized deposi ts .

At June 30, 1989 cash and cash equivalents consisted of:

.Carrying Market Category Amount Value 1 2 3

Cash and Cash Eauivalents: -

Petty cash $ 300 300 300 - -

Checking and savings accounts 510,185 510,185 129,004 381,181

Cert if icate of deposits 15,252 15,252 15,252 -deposits

$ 525,737 525,737 144,556 381,181

B. Investments

Treasury and U. S. agencies, repurchase agreements and certain corporate stocks and bonds. General ly, the Town invests such excess funds in repurchase agreements.

Government Accounting Standards Board S tatement No. 3 requires the investments to be c lassif ied into three categories. Category one includes investments which are insured or registered or for which the securit ies are held by the Town or i ts agent in the Town's name. Category two i ncludes uninsured and unregistered investments held by the f inancial inst i tut ion 's t rust department or agent in the Town's name. Category three includes uninsured and u nregistered investments for which the securit ies are held by the f inancial inst i tut ion's t rust department or agent , but not in the Town's name.

(Continued)


Deposits and Investments , Continued

At June 30, 1989 investments consisted of the fol lowing:

Carrying Market Amount Value 1

Category 2 3

Investments: Repurchase

agreements $ 99,986 99,986 99,986

Property Tax

Property taxes for the current year were committed on August 1 , 1989, on the assessed value l is ted as of the prior Apri l 1 for al l real and personal property located in the Town. Al l real property taxes were due in two installments , 50% on August 15, 1988 and 50% on February 15, 1989. All personal property taxes were due in ful l on August 15, 1988. Interest at the ra te of 11% pe r annum was charged on any amounts remaining unpaid af ter these respective due dates. Assessed values are periodical ly established by the Town's Assessor at 100% of assumed market value. The l ast revaluation was completed for the l is t of Apri l 1 , 1984. This assessed value was 75 % of the est imated market value and 99% of the 1988 s tate valuation of $313,900,000.

The Town is permitted by the laws of the State of Maine to levy taxes up to 105% of i ts net budgeted expenditures for the rela ted f iscal period. The amount raised in excess of 100% i s referred to as overlay, and amounted to $187,542 for the year ended June 30, 1989.

Tax l iens are placed on real property within twelve months fol lowing the tax commitment date i f taxes are del inquent . The Town has the author i ty to foreclose on property eighteen months after the fi l ing of the l ien if the tax l iens and associated costs remain unpaid.

Property taxes levied during the year were recorded as receivables a t the t ime the levy was made. The receivables collected during the year and in the f i rs t sixty days fol lowing the end of the f iscal year have been recorded as revenues. The remaining receivables have been recorded as deferred revenues.

(Continued)

7

TOWN O F O LD O RCHARD B EACH, MAINE

Property Tax, Continued

The fol lowing summarizes the 1989 levy:

Assessed Tax rate (per $1,000) Commitment Supplemental taxes assessed

Less: Collections and abatements

$ 310,117,180 24.50

7,597,879 1,418

7,599,297

6,916,114

$ 683,183

75,177 608,006

683,183

91.0%

Receivable at June 30, 1989 $

Consist ing of: Taxes Liens

Receivable at June 30, 1989 $

Collect ion rate

4. State Reimbursement for Debt Service Expenditures

The State of Maine c urrently reimburses the Town for f inancing costs of school buildings and school bus purchases. Continuation of such reimbursements is dependent upon continued appropriat ions by the s tate legislature.

5 . Statutory Debt Limit

In accordance with Maine law, no municipal i ty shal l incur debt for specif ied purposes in excess of certain percentages of State valuat ion of such municipal i ty. A su mmary of the Town's legal debt margin is as fol lows:

For school purposes

For s torm or sanitary sewer purposes

For municipal airport , water and special dis tr ict purposes

For al l other purposes

Total

June 30, 1989 Outstanding

Bonds

$ 1.762,926

11,017,969

Percent of 1989 State Assessed

Value of $420,800,000

10%

Amount Margin

3,689,061

$ 16,469,956

7-1/2%

3%

7-1/2%

15%

42,080,000 40,317,074

31,560,000 20,542,031

12,624,000 12,624,000

31,560,000 27,870,939

63,120,000 46,650,044

(Continued)

8


Long-term Debt

The fol lowing is a summary of long-term debt t ransactions of the Town for th< year ended June 30, 1989:

Long-term Proprietary Debt Funds Total

Long-term debt payable at June 30, 1988 $ 13,886,423 2,200,000 16,086,423

Principal addit ions 1,338,000 - 1,338,000 15,224,423 2,200,000 17,424.423

Debt ret i red 954,467 - 954,467

Long-term debt payable a t June 30, 1989 $ 14,269,956 2,200,000 16,469,956

Long-term debt payable at June 30, 1989 is comprised of the fol lowing:

Final Balance Interest matur i ty end of

General Long-term Debt Rate date ye a r

1973 Municipal purpose bond Varies 1993 $ 500.000 1978 School bond Varies 1998 1,450,000 1982 Capital improvement bond 10.4% 1992 400,000 1983 Capital improvement bond 10.29% 1998 940,000 1985 G eneral obligat ion 9.125% 1995 375.000 1986 Capital improvement bond Varies 2006 1,190,000 1986 General obligat ion bond Varies 2011 7,670,000 1988 Capital improvement note Varies 1993 406,956 1989 Capital improvement B.A.N. 6.75% 1989 838,000 1989 Sewer improvement B.A.N. 6.88% 1989 500,000

14,269,956 Proprietary Funds:

1987 General obligat ion securi ty Varies 2,200,000

Total general obligat ion debt $ 16,469,956

The To wn is in compliance with al l s ignificant l imitat ions and restr ict ions contained in the various bond indentures.

The annual requirements to amortize a l l debt outstanding as of June 30, 1989, are as fol lows. Such amounts exclude overlapping debt requirements but include school debt requirements to be reimbursed by the State of Maine.

During the year ended J une 30, 1989, the Town issued two bond anticipat ion notes for $838,000 and $500,000. The $838,000 was issued as short- term financing for the Town's 1989 capital improvement program. The note for $500,000 was issued as short- term financing for sewer improvements. Both the

(Continued)

9


6. Long-term Debt, Continued

$838,000 and $500,000 notes are anticipated to be permanently f inanced in 1989.

Year ended

General Long-term Debt

Proprietary Funds

June 30, B.A.N. Principal Interest Principal Interest Total

1990 1,338,000 841,739 1,087,289 — 184,000 3,451,028 1991 821,739 946,357 - 8 ,096 201,904 1,978,096 1992 831,739 883,767 63.094 146.906 1,925.506 1993 841,739 818,855 71.658 158.342 1,890,594 1994 640,000 762,983 77,133 152,867 1,632.983 1995 555.000 718,935 103,402 146,598 1,523,935 1996 565,000 675.857 111,302 138,698 1,490,857 1997 530,000 633,328 140,181 129,819 1,433,328 1998 550,000 591,014 150,892 119,108 1,411,014 1999 465,000 546,732 179,151 110,849 1,301,732 2000 340,000 516,005 193,305 96,695 1,146,005 2001 360.000 487,930 228,963 81,037 1,157,930 2002 380,000 457,970 247,052 62.948 1,147,970 2003 405,000 425,885 286,957 43,043 1,160,885 2.004 435.000 391,263 309,627 20,373 1,156,263 2005 465.000 353,810 29,187 1,131 849,128 2006 495,000 313,503 - - 808,503 2007 460,000 270,070 - - 730,070 2008 500,000 229,500 - - 729,500 2009 540,000 185,300 - - 725.300 2010 585,000 137,487 - - 722,487 2011 635,000 85,637 - - 720,637 2012 690,000 29,325 - - 719,325

$ 1,338,000 12,931,956 11,548,802 2,200,000 1,794,318 29,813,076

7. Overlapping Debt

The Town's proport ionate share of York C ounty 's debt (determined by the percentage of the Town's s tate valuat ion to the county 's s tate valuation) is not reported in the Town's f inancial s tatements. Debt service is included in the annual county assessment to the Town. At June 30, 1989 York County had no outstanding debt .

8 . Employee 's Retirement System

Eligible Town employees, including school bus drivers and school custodians, are covered under ei ther or both the Maine State Retirement System and the Social Securi ty System. Other el igible school employees are covered under the Maine State Retirement System o nly. The Town's contr ibut ion to Maine State Reti rement and Social Security was approximately $299,646 for the year ended June 30, 1989.

(Continued)

10


8. Employee 's Retirement System, Continued

Employees part icipat ing in the Maine State Retirement System a re el igible for normal retirement upon at ta ining the age of s ixty and early ret irement af ter complet ing twenty-five or more y ears of creditable service. As of June 30, 1988, the unfunded accrued l iabi l i ty was $110,413 and is being amortized over 30 years.

9. Designated Fund B alances

At June 30, 1989 port ions of the General Fund fund balance (deficit) were designated to future periods as fol lows:

Town Report $ 7,000 Compost faci l i ty si te maintenance 12,600 Assessor 's revaluat ion 182,266 Planner - equipment 3,642 Historical Society - porch 1,500 Treatment plant - sludge truck 80,000 Treatment plant - equipment 2,863 Fire - equipment 10,243 Mult i- town demoli t ion survey 15,000 Town Hall - handicap access 25,000 Adult educat ion (14,783) Education 16,550

$ 341 ,881

10. Contingent Liabil i t ies

The To wn has a lso been named as defendant in several lawsuits seeking damages ranging from $100,000 to $1,000,000. Legal counsel has been unable to make a determination as to the possible l iabi l i ty to the Town; therefore, no amounts have been accrued for any possible judgment against the Town.

11. Teacher Contracts

The School Department compensates i ts teachers under a contract for services rendered between the months of September and June. However, compensation is remit ted over a twelve month period, September through August . At June 30, 1989, the balance on such contracts amounted to $293,657 (unaudited). No accrual has been made in the f inancial s tatements.

12. Report ing of Component Units

This report includes a l l funds and account groups of the Town. An a nalysis of the cr i ter ia presented in the National Council of Governmental Accounting (NCGA) Statement 3 , "Defining the Governmental Report ing Enti ty", was made to determine i f other governmental units should be included in this report .

(Continued)

16

11


12. Report ing of Component Units , Continued

The cri teria evaluated were (1) Manifestat ions of Oversight , (2) Accountabi l i ty for Fiscal Matters, (3) Scope of Publ ic Service, (4) Special Financing Relat ionships.

I t is the Town's judgment, based on a l l pert inent facts derived from the analysis of these cr i ter ia that there are no ent i t ies within the Town that should be included as part of these f inancial s tatements.

13. Interfund Balances

Individual interfund receivables and payables (due from/to other funds) a t June 30, 1989, were as fol lows:

General Fund

Interfund receivables

$ 32,639

Interfund payables

Special Revenue Funds: School categorical funds Task order escrow Sewer reserve

8,830 737

9,567

15,990

6,840 22,830

Capital Project Funds: Sewer expansion fund - 1986 projects Sewer expansion fund - 1989 projects

20,000

20,000

737 38,539 39,276

Enterprise Funds: Ballpark faci l i ty 100

$ 6 2 , 2 0 6 6 2 , 2 0 6

(Continued)

12


14. Defici t Fund Balances

At June 30, 1989 the fol lowing funds had defici t fund balances:

The General Fund had a defici t undesignated fund balance of $587,192. The Town ant icipates reducing the undesignated fund defici t of the General Fund in part by having appropriated $300,000 from the 1989-90 budget , by having committed property taxes for 1990 w ith an overlay of approximately $125,000, by committ ing supplemental taxes on property not previously assessed at Apri l 1 , 1989, and by recognizing certain revenues representing payments in l ieu of taxes not original ly est imated in the 1989-90 budgetary process.

The 1989 sewer expansion project (capital project fund) had a defici t fund balance of $229,156. Subsequent to year end the defici t was funded through the issuance of general obligat ion bonds dated July 15, 1989.

The Ballpark faci l i ty (an enterprise fund) had a def ici t of $127,130. I t is expected that the def ici t wil l be adequately funded in future years through the lease and/or sale of the bal lpark.

Exhibit A-l

TOWN O F O LD O RCHARD B EACH, MAINE

Comparat ive Balance Sheet - General Fund

June 30, 1989 (with comparat ive totals for the year ended June 30, 1988)

Assets 1989 1988

Cash and cash equivalents Investments Accounts receivable Taxes receivable Tax l iens Tax acquired property Due from other funds

Total assets

$ 221,934

27,264 211,581 873,136

4,082 32,639

$ 1,370,636

429,218 117,768

39,253 175,953 784, 918

4,082 8,517

1,559,709

Liabil i t ies and Fund Balances

Liabil i t ies: Accounts payable Deposits Taxes paid in advance Deferred tax revenues Accrued vacation and s ick leave

Total l iabi l i t ies

717.808 26,000 7,250

819,900 44,989

1,615,947

441,586

6,679 755.750

40,012 1,244,027

Fund equity: Designated Undesignated

Total fund equity (defici t)

341,881 (587,192) (245,311)

126,336 189,346 315,682

Total l iabil i t ies and fund equity $ 1,370,636 1,559,709

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Exhibit C-l

TOWN OF O LD O RCHARD B EACH. MAINE

Combining Balance Sheet - All Capital Project Funds

June 30, 1989 (with comparat ive totals for the year ended June 30, 1988)

Sewer Expansion and Rehabil i tat ion

Funds 1986 1989 Totals

Assets Projects Projects 1989 1988

Cash and cash equivalents $ 1,509 4,598 6,107 47,936 Cash—restr icted contract reta inage 125,478 - 125,478 240,447 Investments 97,039 2,947 99,986 206,199 Grants receivable 26,971 - 26,971 Due from other 20,000 - 20,000 12,158

$ 270,997 7,545 278,542 506,740

Liabil i t ies and Fund E quity

Liabil i t ies: Accounts payable 87,092 198,162 285,254 22,526 Retainage and interest payable 125,478 - 125,478 245,697 Due to other funds 737 38,539 39,276 -

Total l iabi l i t ies 213,307 236,701 450,008 268,223

Fund equity 57,690 (229,156) (171,466) 238,517

Total l iabil i t ies and fund equity $ 270,997 7,545 278,542 506,740

Exhibit C-2


Combining Statement of Revenues, Expenditures, and Changes in Fund Equity - All Capital Project Funds

June 30, 1989 (with comparat ive to tals for the year ended June 30, 1988)

Revenues: Interest income Federal EPA gra nt Developer contr ibutions

Other sources: Bond proceeds

Expenditures: Engineering cost Construct ion costs Bond f inancing Miscel laneous

Excess of expenditures over revenues and other sources

Fund equity, beginning of year

Fund equity, end of year


Funds 1986 1989 Totals .

Projects Projects 1989 1988

13,027 8,581 21,608 81,791 26,971 - 26,971 -

- 53,000 53,000 -

39,998 61,581 101,579 81,791

500,000 500,000

77,451 255,285 332,736 216,883 127,303 532,277 659,580 1.538,524

- 3,175 3,175 -

16,071 - 16,071 19.766 220,825 790,737 1,011,562 1,775.173

(180,827) (229,156) (409,983) (1,693,382)

238,517 — 238,517 1,931.899

57,690 (229,156) (171,466) 238,517

Exhibit C-3


Project-Length Statement of Construct ion Projects -Capital Project Funds

Beginning of project to June 30, 1989


Funds

Revenues: Interest income Federal EPA gra nt Developer contr ibutions

Other f inancing sources: Bond proceeds

Total revenues and other f inancing sources

Expenditures: Engineering costs Construct ion costs Bond f inancing Miscellaneous Interest expense

Other f inancing uses: Transfer to other funds

Cumulative excess of revenues and other f inancing sources over (under) expenditures and other uses

1986 Project

$ 379,939 1,348,271

1,728,210

7,800,000

9,528,210

1,542,232 6,978,576

295.977 171,077 439,918

9,427,780

42,740

57,690

1989 Project

8,581

53,000 61,581

500,000

561,581

255,285 532,277

3,175

790,737

(229,156)

Exhibit D-l


Balance Sheet Enterprise Funds - Ballpark Facil i ty

June 30, 1989 and 1988

Assets 1989 1988

Cash Property, plant and equipment

Total assets

$ 20,439 2,200,000

$ 2,220,439

2 , 2 0 0 , 0 0 0

2,200,000

Liabi l i t ies and Fund Equity

Liabil i t ies : Accounts payable Payrol l taxes payable Accrued interes t Due to other funds Deposits

Long-term debt

Fund equity: Retained earnings (defic i t)

Total l iabil i t ies and fund equity

9,852 524

102,422 100

34,671 147,569

2,200,000

(127,130)

$ 2,220,439

137,922

137,922

2,200,000

(137,922)

2,200,000

Exhibit D-2


Statement of Revenues, Expenditures, and Changes in Retained Earnings - Enterprise Funds - Ballpark Facil i ty

Year ended J une 30, 1989 (with comparat ive to tals for the year ended June 30, 1988)

1989 1988

Operat ing revenues: Concert commissions Concession commissions Lease proceeds Other

Operat ing expenses: Salaries and taxes Ut il i t ies and telephone Supplies and maintenance Advert is ing and appraisal Legal and accounting

Operat ing income ( loss)

Nonoperating revenues and expenditures Interest revenue Interest expense Transfer from o ther funds

Net income ( loss)

Retained earnings (defici t) a t beginning of year

41, 63 2 59.173 92,000 17,022

209,827

34,362 24,388 9,306

11,255 45,683

124,994

84,833

2,046 (148,500)

72,413 (74,041)

10,792

(137,922)

(137.922)

(137,922)

(137,922)

Retained earnings (defici t ) at end of year $(127,130) (137,922)

Exhibit D-3


Statement of Cash Flows Enterpries Funds - Ballpark Facil i ty


1989 1988

Cash f lows from o perat ing act ivit ies : Net income ( loss) $ 10,792 (137,922) Adjustments to reconcile net income to net cash provided

by operat ing activi t ies: Changes in operat ing assets and l iabil i t ies:

Accounts payable and other withholdings 10,476 -Accrued interest (35,500) 137,922 Deposi ts 34,671 -

Net cash provided by operat ing act ivi t ies 20,439 -

Cash f lows from invest ing act ivit ies: Purchase of property and equipment

Net cash used in investing act ivi t ies

Cash f lows from financing act ivi t ies: Proceeds from l ong-term borrowing

Net cash provided by investing act ivi t ies

(2 ,200,000) (2 ,200,000)

2,200,000 2,200,000

Increase (decrease) in cash 20,439

Cash at beginning of year

Cash a t end of year $ 20,439

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Old Orchard Beach F. Y. 1989 Town Report - CORE

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