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HomeMy Public PortalAboutSelect Board Meeting Packet 2.27.23Select Board David Whitney Chair Edward Chatelain Vice Chair Kari Hoffntann Clerk Mary Chaffee Cynthia Bingham Town Manager Peter Lombardi Assistant Town Manager Donna Kalinick Project Manager Conor Kenny Executive Assistant Erika Mown Town of Brewster Select Board 2198 Main St., Brewster, MA 02631 townmanager@brewster-ma.gov (508) 896-3701 SELECT BOARD MEETING AGENDA Remote Participation Only February 27, 2023 at 5:30 PM Pursuant to Chapter 107 of the Acts of 2022, this meeting will be conducted in person and via remote means, in accordance with applicable law. This means that members of the public body may access this meeting in person, or via virtual means. In person attendance will be at the meeting location listed above, and it is possible that any or all members of the public body may attend remotely. No in -person attendance of members of the public will be permitted, and public participation in any public hearing conducted during this meeting shall be by remote means only. Members of the public who wish to access the meeting may do so in the following manner: Phone: Call (312) 626 6799 or (301) 715-8592. Webinar ID:890 9291 0526 Passcode: 509224 To request to speak: Press *9 and wait to be recognized. ZoomWebinar: https://us02web.zoom.us/j/89092910526?pwd=WHM2V3hrVklhSTloWWhVU09kanUz0T09 Passcode: 509224 To request to speak: Tap Zoom "Raise Hand", then wait to be recognized. When required by law or allowed by the Chair, persons wishing to provide public comment or otherwise participate in the meeting, may do so by accessing the meeting remotely, as noted above. Additionally, the meeting will be broadcast live, in real time, via Live broadcast (Brewster Government TV Channel 18), Livestream (Iivestream.brewster- ma.gov), or Video recording (tv.brewster-ma.gov). 1. Call to Order 2. Declaration of a Quorum 3. Meeting Participation Statement 4. Recording Statement 5. Executive Session • To discuss strategy with respect to litigation, as an open meeting may have a detrimental effect on the litigating position of the public body and the chair so declares: Federal Multidistrict Litigation vs. CVS, Walgreens, Walmart, Teva, and Allergan • Review & Vote on Executive Session Minutes 6:00 PM: Anticipated Start Time of Open Session 6. Public Announcements and Comment: Members of the public may address the Select Board on matters not on the meeting's agenda for a maximum 3-5 minutes at the Chair's discretion. Under the Open Meeting Law, the Select Board is unable to reply but may add items presented to a future agenda. 7. Select Board Announcements and Liaison Reports 8. Town Manager's Report 9. Consent Agenda a. Meeting Minutes: February 8, February 9, February 10 and February 13, 2023 b. Appointments: Pond Parcel Planning Committee - Tim Hackert, Brewster Affordable Housing Trust, voting member and Suzanne Kenney, Vision Planning Committee liaison c. Intermunicipal Agreement with Falmouth to Purchase Oyster Seed d. Department of Public Works Request for Fee Waiver e. One Day Liquor License Application; Brewster Sportsman's Club f. Pass Through Town Permission; Second Summer Cycle, LLC/ Cape Cod Chamber of Commerce 10. Review Annual Liquor License for BANDG, LLC d/b/a Apt Cape Cod and Vote on Request for Prorated Refund 11. 6:15prn Public Hearing - Annual All Alcoholic Beverages Package Store License Transfer, Pledge of Inventory and Pledge of Collateral- KMKB Inc., d/b/a Brewster Village Marketplace 12. Presentation and Discussion on Proposed FY24 Cape Cod Regional Technical High School Budget — Erin Orcutt, CCT Finance Director (Joint with Finance Committee) Select Board David Whitney Chair Edward Chatelain Vice Chair Kari Hoffmann. Clerk Mary Chaffee Cynthia Bingham Town Manager Peter Lombardi Assistant Town Manager Donna Kalinick Project Manager Conor Kenny Executive Assistant Erika Mawn 13. Update on FY24 Nauset School Budgets & Potential Operating Override(s) - Select Board FY23-24 Strategic Plan Goal G-1 14. Discuss and Vote to Accept FY22 Audit - Honey Pivirotto, Audit Committee Chair 15. Discuss and Vote on Recommended Summer 2023 Community Pool Program and Fee Structure - Amanda Bebrin, Bay Property Planning Committee Chair (Select Board FY23- 24 Strategic Plan Goal SC -2) 16. Discuss and Vote to Change COVID Relief Fund to Good Neighbor Fund - Susan Broderick, HR Director 17. Citizens' Request to Shift Future Town Meetings to Saturdays 18. Vote to Place Article Seeking to Ban the Sale of Nips on Spring 2023 Annual Town Meeting Warrant 19. Review and Potential Votes on Spring 2023 Annual Town Meeting Warrant Articles 20. FYIs 21. Matters Not Reasonably Anticipated by the Chair 22. Questions from the Media 23. Next Meetings: March 6 (Special Town Meeting), March 13, March 20, April 3, and April 24, 2023 24. Adjournment Date Posted: 02/23/2023 Date Revised: Received by Town Clerk: BR°Ek`.`=R ! ,4:L ERA.. Select Board Mtg 02.27.2023 1 Agenda Item #9: Consent Agenda Cover Page a.Meeting Minutes: February 8, February 9, February 10, and February 13, 2023 Draft meeting minutes from the Select Board regular session meetings held on February 8, February 9, February 10 and February 13, 2023 have been submitted for approval. Administration Recommendation: We recommend the Select Board approve the meeting minutes as presented. b.Appointments: Pond Property Planning Committee- Tim Hackert, Brewster Affordable Housing Trust and Suzanne Kenney, Vision Planning Committee Tim Hackert has submitted his letter of interest to serve as the Brewster Affordable Housing Trust voting member to the Pond Property Planning Committee. Suzanne Kenney has submitted her letter of interest to serve as the Vision Planning Committee liaison to the Pond Property Planning Committee. In the “For Your Information” section of the Select Board meeting on February 13, 2023, their letters of interest were provided. The term for this appointment will end on June 30, 2023. Administration Recommendation: We recommend that the Board approve these appointments to the Pond Property Planning Committee c.Intermunicipal Agreement with Falmouth to Purchase Oyster Seed The Town currently purchases oyster seed through a County-led solicitation. The Falmouth hatchery offers more mature seed at a competitive price. This agreement would facilitate purchase of this seed by our Natural Resources Department on an as needed basis. Administration Recommendation: We recommend that the Board approve the intermunicipal agreement with Falmouth. d.Department of Public Works Request for a Waiver of Building Department Permit Fees The Department of Public Works is requesting a fee waiver of $50 for the fee associated with a Building Department permit. The work is being completed at the Bay Property to attach an aluminum handicapped ramp to the proposed changing building for the community pool. Administration Recommendation: We recommend that the Board approve the fee waiver request. e.One Day Liquor License Application: Brewster Sportsman’s Club The Brewster Sportsman’s Club will be hosting their annual “Game Dinner” on Saturday March 25, 2023, from 5pm – 10pm at their location at 280 Tubman Road. They would like to serve beer and wine to their expected 120 attendees. The Police Department and Fire Department Chiefs have reviewed the application and there are no concerns. Administration Recommendation: We recommend that the Board approve this one-day liquor license application. f.Pass Through Town Permission: Second Summer Cycle The Second Summer Cycle, LLC/ Cape Cod Chamber of Commerce will be hosting a cycling event on September 17, 2023. They have requested the use of Brewster Town roads between the hours of 9am Select Board Mtg 02.27.2023 2 and 1pm. The anticipated maximum number of riders is 400, with an estimated 50 bicycles at one time. Multiple department heads have reviewed the application and provided comments in the packet. ADMINISTRATIVE RECOMMENDATION We recommend that the Board approve the pass-through town permission. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov BoS 02.08.2023 www.brewster-ma.gov Page 1 of 2 Office of: Select Board Town Manager MINUTES OF THE JOINT MEETING WITH SELECT BOARD & FINANCE COMMITTEE REGULAR SESSION DATE: February 08, 2023 TIME: 8:30 AM PLACE: 2198 Main Street & Remote public participation PARTICIPANTS: Chair Whitney, Selectperson Chaffee, Selectperson Hoffmann (remote), Selectperson Bingham, Selectperson Chatelain, Town Manager Peter Lombardi, Assistant Town Manager Donna Kalinick, Finance Director Mimi Bernardo, Finance Committee members: Chair Pete Dahl, Frank Bridges, Robert Tobias, Andrew Evans (remote), Honey Pivirotto, William Meehan ABSENT: Robert Young, William Henchy, Alex Hopper Call to Order & Declaration of a Quorum, Meeting Participation Statement and Recording Statement Chair Whitney called the meeting to order at 8:30am. A quorum was declared, and all Select Board members were announced. Chair Whitney read the meeting participation and recording statements. Public Announcements and Comment: None Finance Committee Chair Dahl called the meeting to order, declared a quorum and announced all Finance Committee members. FY24 Budget Presentations The Select Board and the Finance Committee reviewed and discussed department budgets with the respective department heads as follows: Town Clerk- Colette Williams Police Department- Chief Eldredge Building Department – F. Davis Walters Health Department – Amy von Hone Department of Public Works – Griffin Ryder Natural Resources Department – Chris Miller Planning- Jon Idman Brewster Ladies Library- Cindy St. Amour and Nori Morganstein Finance Committee member Meehan moved to adjourn at 12:48pm. Member Young second. A roll call vote was taken. Member Pivirotto-yes, Member Evans-yes, Member Tobias- yes, Member Meehan-yes, Member Bridges-yes, Chair Dahl-yes. The Finance Committee Board vote was 6-Yes, 0-No Next Meetings: February 9 (Wing Island Access Forum), February 10 (Joint with Finance Committee), February 13, February 27, March 6 (Special Town Meeting), March 13 and March 20, 2023 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov BoS 02.08.2023 www.brewster-ma.gov Page 2 of 2 Office of: Select Board Town Manager Adjournment Selectperson Chaffee moved to adjourn at 12:48pm. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Bingham- yes, Selectperson Hoffmann-yes, Chair Whitney-yes. The Board vote was 4-Yes, 0-No. Respectfully submitted by Erika Mawn, Executive Assistant Approved: __________________ Signed: _________________________________________ Date Selectperson Hoffmann, Clerk of the Select Board Link to the Town of Brewster online budget book: https://stories.opengov.com/brewsterma/published/F9CdtNNmzu Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov BoS 02.09.2023 www.brewster-ma.gov Page 1 of 5 Office of: Select Board Town Manager MINUTES OF THE SELECT BOARD MEETING REGULAR SESSION DATE: February 9, 2023 TIME: 6:00PM PLACE: 2198 Main Street & Remote public participation PARTICIPANTS: Chair Whitney, Selectperson Chaffee, Selectperson Hoffmann, Selectperson Bingham, Selectperson Chatelain, Town Manager Peter Lombardi, Assistant Town Manager Donna Kalinick, Department of Natural Resources Director Chris Miller Call to Order & Declaration of a Quorum, Meeting Participation Statement and Recording Statement Chair Whitney called the meeting to order at 6:00pm. A quorum was declared, and all Select Board members present were announced, member Hoffmann present on Zoom. Chair Whitney read the meeting participation and recording statements. Wing Island Access Public Forum Chair Whitney shared that the goal of the presentation is to provide the pubic with the facts. The presentation was given by Chair Whitney, Donna Kalinick, Chris Miller, Peter Lombardi and Ned Chatelain and included the following information: The Issue: Access to Wing Island o The plank walkway crossing the marsh to Wing Island was meant for a temporary seasonal measure. Current access does not prevent regular access on the marsh and are not compliant with Federal Law and have not been permitted by the State. Where We Are Today: a timeline of Town activities relative to the issue was reviewed. Stakeholders and Participants who care about the issue, many different people and groups have an interest in how access to Wing Island is handled now and in the future. The Decision-makers; Brewster Select Board and Town Staff have a duty to provide factual information for the community to consider. Ultimately Town Meeting voters will determine the future of how we access Wing Island. Wing Island Access History: Road and Bridge at Paines Creek, Footpath, Planks & Bridge Overview of Wing Island Area (Quivett Creek, Wing Island, Stoney Brook, Museum of Natural History, Drummer Boy Park and Conservation Lands) Current Conditions of Wing Island Wing Island Environment (total size 122.1 acres) Wing Island Care & Management (responsibility of the Brewster Department of Natural Resources) Evaluating Future Access Options: Community Demographics and Public Access to Conservation Land Sea Level Rise & Climate Change Impacts Laws & Regulations Applying to Wing Island Access o Federal Law, State Law, Brewster Regulations and Conservation Restriction on Wing Island (Quivett) Marsh Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov BoS 02.09.2023 www.brewster-ma.gov Page 2 of 5 Office of: Select Board Town Manager Review of Five Options for Future Access to Wing Island o Option 1: Elevated Walkway to Wing Island & Drummer Boy (L-shaped), the scaled down version of what was originally presented at the first forum. o Option 2: Elevated Walkway to Wing Island (current route) o Option 3: Maintain Current At-Grade Planks (Town does not have approval from the State for the current planks and would not be able to secure a Chapter 91 license as they are now) o Option 4: Remove Existing At-Grad Planks o Option 5: New At-Grade Walkway (not viable and would not be permitted) Wing Island Carrying Capacity Analysis (study will be available on the Town’s website) o Conclusion of the study showed that Wing Island can accommodate the predicted volume of visitors and avoid degradation of resources that could be caused by overuse. o Carrying capacity and projected use with a boardwalk was reviewed, analysis conclusion estimated increased use would not negatively impact Wing Island. o Recommendations to reduce harmful Wing Island impacts were presented. Boardwalk Visibility and Aesthetics were reviewed. Estimated Costs of Boardwalk Options, all include conservative pricing assumptions and 30% contingency: o Option 1: L-shaped boardwalk (including new connection to Drummer Boy Park) = $3M o Option 2A: I-shaped boardwalk (including new marsh overlook at Cedar Ridge Reserve)=$1.9M o Option 2B: I-shaped boardwalk (no new marsh overlook at Cedar Ridge Reserve) = $1.8M An update on the gift offer was reviewed; the donors have expressed their interest in terminating their offer at this time. Special Town Meeting (March 6, 2023) Article Review; each Citizens Petition Article was reviewed, along with Town notes on each article and Town Counsel opinion. Full opinions of Town Counsel will be included in the Select Board packet of their next meeting. Long-term Wing Island Protection with a Conservation Restriction Select Board Chair Whitney opened the meeting to public comment. The following is a brief review of comments made by the public, for full details, please see the public forum recording. Doyle, Lisa, Harwich Road- inquired about the “Pros and Cons” for each option, these were created by the Select Board and Town Administration. Locke, Sandra, Plymouth Ma-representing the Friends of Wings Island- read a letter from the Cape Cod Museum of Natural History Board of Trustees. Delano, Matilda, Barons Way- expressed that she is in favor of the Boardwalk. Bridges, Susan, Candlestick Lane- Expressed her thanks and shared she is in favor of a new Boardwalk, also expressed her frustration with the situation. Ms. Bridges asked the cost of the Special Town Meeting, Mr. Lombardi anticipates the meeting will cost between $5-$10K. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov BoS 02.09.2023 www.brewster-ma.gov Page 3 of 5 Office of: Select Board Town Manager Dugan, Annie, Beach Plum Lane- expressed her concern with the costs of the Special Town Meeting and thanked the Town for providing the forum and for their research. Finnegan, Sue, Blueberry Pond Drive- shared her experience with accessibility with tides at Wing Island and noted wildlife concerns in disrupting this area. Smith, Betsy, East Gate Road- asked about Town Counsel opinion on the articles and if the articles are intended to be binding. Chair Whitney responded that he believes their opinion on all three articles states that they would be only the sense of the meeting and not binding. Swaluk, Joe, Quasons Path- shared his experience with the tides at Wing Island and the current planks. Also shared his thoughts on consulting groups. Devault, Marjorie, Beechtree Drive- thinks option 2 might make sense and wants to protect the marsh. Appreciates the Select Board providing options. Ortiz, Nancy, Run Hill Road- mentioned boardwalks at other sites and her concerns with planks directly on the marsh. Suggested to close access to Wing Island to an appropriate solution can be found. Rawlins, Carol, Pond View Drive- strongly in favor of the Boardwalk. Requested an email to allow those who are not going to be in attendance at the meeting provide their opinion about the Boardwalk, Chair Whitney noted that comments and opinions can be sent to wingisland@brewster-ma.gov. Locke, Brenda, Main Street- concerned that the Boardwalk will bring people in from all over, and this will be a new tourist destination. Friends of Wing Island trying to preserve the natural habitat. Feels the Select Board has not been listening. Kaser, Gary, Walker Road- sad to see the damage to the marsh, does not want to see the Island destroyed. Wood, Bill, Pine Pond Road- suggested that to separate the Boardwalk from the Cedar Ridge Preserve, extend the walkways at Drummer Boy Park into Cedar Ridge Preserve and create an overlook that is handicapped accessible. Stranahan, Sarah, Main Street- Questioned the Carrying Capacity Analysis assumptions used for number of cars at Drummer Boy Park, believes that with the public functions that happen on weekends there are a lot more vehicle traffic. Expressed that she would like to have this reviewed again with real data. Zimmerberg, Betty, Flying Mist Lane- inquired about what information was included in the Carrying Capacity Analysis, specifically about flora and fauna. Amy Ball from the Horsley Witten Group reviewed the consulting groups methodology and process for the Carrying Capacity. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov BoS 02.09.2023 www.brewster-ma.gov Page 4 of 5 Office of: Select Board Town Manager McKelway, Ben, Main Street- expressed his concerns with the Boardwalk and asked the Select Board to abandon the plans. Ellis, Christopher, Pinewood Drive- in favor of the project and believes it would be an asset to the Town. Quinton, Tracy, Paines Creek Road- feels that the Select Board is not taking into consideration everyone’s opinion on the Boardwalk. Concerned with the amount of trash that will pollute the environment. Egert, Leonard, Six Penny Lane- appreciates the work that has gone into the project, against the Boardwalk for many reasons. Doesn’t understand why the Town is pursuing the project with overwhelming opposition. Selectperson Chaffee clarified that the Board is providing information that was asked in previous meetings. Adding that Brewster voters will ultimately decide on how to handle the problem of access to Wing Island. Selectperson Chatelain added that the forum is not to advocate any particular course of action, but strictly provide context and information. Powers, Rebecca, Main Street- Business owner of two businesses that are tourist driven business, doesn’t support this project. Ms. Powers shared her thoughts on accessibility and mobility for visitors. Greto, Jill, Duneward Lane- stated that it doesn’t serve anyone to make exaggerated statements about the parking at Drummer Boy Park, and we should look at the actual data. The strongest argument she sees is about accessibility. Johnson, Debra, Foster Road- biggest opposition to the project is money, includes ongoing maintenance, emergency situations, and weather. Noted that taxes are already high and asked to stop the spending. Chesnut, Amy, Main Street- in support of the Boardwalk, appreciative of the Select Board providing facts. Read a quote by John Hay. O’Neil, Mary, Eagle Wing Lane- feels this is not an important or necessary priority for the Town. We have the opportunity to prevent the loss of more wildlife. Suggested to put together a committee to think through this project and leave Wing Island as a nature preserve. Bundock, Donna, Nelson Street- against the Boardwalk and would like to protect Wing Island. Suggested that the Town focuses on the Sea Camps property. Concerned with the costs of upkeep and increase in taxes. Johnson, Peter, Stony Brook Road- In support of the Boardwalk, believes a lot of people want to treat the resource with respect but have different opinions on how to do that. Depuy, John, Main Street- clear that there is a decisive issue in front of us, two parties both well intentioned and it is good to have forums to debate both sides. Troubled that the Town mentioned the Warrant Articles Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov BoS 02.09.2023 www.brewster-ma.gov Page 5 of 5 Office of: Select Board Town Manager as written could only be advisory, as the articles were drafted with significant legal and other guidance. Asked if the articles are only advisory, to please work with Friends of Wing Island so that they could be binding. Daniels, Anne & Norman, George Darby Cartway – questioned the Carrying Capacity Analysis of the number of cars, using the data we have to arrive at a plausible explanation isn’t an excuse. McKenna, Steve, Slough Road- asked if the costs estimate included environmental permitting costs for the project. Mr. Lombardi answered that the estimates are construction estimates only, the design and permitting is covered by the previous appropriations that have been made, the State Grant and the gift. Selectperson Chatelain noted that there is not a path forward with this project if it is not supported at the Special Town Meeting. Douglass, Jillian, Pebble Path- Shared that the reason that the Friends of Wing Island didn’t propose a Conservation Restriction (CR) was that there is a lack of trust with the Town and who would be responsible in creating the CR. Suggested that there be a much more public process to work together in looking at the Stony Brook valley as a resource that needs to be protected. Jacobus, Katie, King Philip Road- shared that our elected works for us and work really hard. This is important to everyone. Hope to maintain civil discourse to be informed to make an intelligent vote at the Special Town Meeting. Selectperson Chaffee shared that Town Staff are available to help residents write citizens petition in a format that will have certain effects. Mr. Lombardi shared that Town Counsel opinion is that they are non-binding and will convey a sense of the meeting, there can be further discussion on the articles. Adding that just because this may be the case, doesn’t mean the votes at Town Meeting don’t matter and don’t impact policy decisions by the Town and the Select Board. Depuy, John, Main Street-drawn the line between capability and intent, with something so important as this, we don’t question the intent of anyone, but want the capability that what is voted is enacted. Adjournment Selectperson Bingham moved to adjourn at 8:09pm. Selectperson Chaffee second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Bingham- yes, Selectperson Hoffmann-yes, Selectperson Chatelain- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Respectfully submitted by Erika Mawn, Executive Assistant Approved: __________________ Signed: _________________________________________ Date Selectperson Hoffmann, Clerk of the Select Board Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov BoS 02.10.2023 www.brewster-ma.gov Page 1 of 2 Office of: Select Board Town Manager MINUTES OF THE JOINT MEETING WITH SELECT BOARD & FINANCE COMMITTEE REGULAR SESSION DATE: February 10, 2023 TIME: 8:30 AM PLACE: 2198 Main Street & Remote public participation PARTICIPANTS: Chair Whitney, Selectperson Chaffee, Selectperson Hoffmann (remote), Selectperson Bingham, Selectperson Chatelain, Town Manager Peter Lombardi, Assistant Town Manager Donna Kalinick, Finance Director Mimi Bernardo, Conor Kenny, Finance Committee members: Chair Pete Dahl, Frank Bridges, Robert Tobias, Andrew Evans (remote), Honey Pivirotto, William Meehan ABSENT: William Henchy, Alex Hopper, Robert Young Call to Order & Declaration of a Quorum, Meeting Participation Statement and Recording Statement Chair Whitney called the meeting to order at 8:30am. A quorum was declared with four members of the Select Board present and one member present via Zoom. Chair Whitney read the meeting participation and recording statements. Public Announcements and Comment: None Finance Committee Chair Dahl called the meeting to order, declared a quorum with four members present and one remote. FY24 Budget Presentations The Select Board and the Finance Committee reviewed and discussed department budgets with the respective department heads as follows: Water Department, Paul Anderson Town Buildings & Maintenance, Tom Thatcher Fire Department, Chief Robert Moran Golf Department, Jay Packett Recreation Department, Mike Gradone Council on Aging, Elton Cutler and Sharon Tennstedt Human Resources, Susan Broderick Finance Dept: Assessors (Jim Gallagher), IT (Kathy Lambert), Finance (Mimi Bernardo), Treasure/Collector (Lisa Vitale), Benefits & Debt Administration, Town Hall Operations, & All Others Finance Committee member Meehan moved to adjourn at 1:54pm. Member Tobias second. The Finance Committee Board vote was 5-Yes, 0-No Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov BoS 02.10.2023 www.brewster-ma.gov Page 2 of 2 Office of: Select Board Town Manager Next Meetings: February 13, February 27, March 6 (Special Town Meeting), March 13 and March 20, 2023 Adjournment Selectperson Bingham moved to adjourn at 1:55pm. Selectperson Chaffee second. A roll call vote was taken. Selectperson Hoffmann-yes, Selectperson Chaffee- yes, Selectperson Bingham-yes, Chair Whitney-yes. The Board vote was 4-Yes, 0-No. Respectfully submitted by Erika Mawn, Executive Assistant Approved: __________________ Signed: _________________________________________ Date Selectperson Hoffmann, Clerk of the Select Board Link to the Town of Brewster online budget book: https://stories.opengov.com/brewsterma/published/F9CdtNNmzu Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 2.13.2023 www.brewster-ma.gov Page 1 of 6 Office of: Select Board Town Manager MINUTES OF THE SELECT BOARD MEETING REGULAR SESSION DATE: February 13, 2023 TIME: 6:00 PM PLACE: Remote Participation REMOTE PARTICIPANTS: Chair Whitney, Selectperson Chatelain, Selectperson Bingham, Selectperson Chaffee, Selectperson Hoffmann, Town Manager Peter Lombardi, Assistant Town Manager Donna Kalinick, Call to Order, Declaration of a Quorum, Meeting Participation Statement and Recording Statement Chair Whitney called the meeting to order at 6:00pm, declared a quorum by stating that all members of the Select Board are present via zoom and read the meeting participation and recording statements. Public Announcements and Comment Glenn Casey, 288 Fletcher Lane, expressed his feelings on the affordable housing plan on Millstone Road. He believes the project is becoming untenable and is going to collapse economically on itself. Select Board Announcements and Liaison Reports None Town Manager’s Report Mr. Lombardi provided the following information: The State Attorney General’s Office formally approved two Town bylaws that were approved at Special Town Meeting in November. o Amending the current Community Preservation Committee (CPC) bylaw, changing the funding formula to match the State statute. Including a provision for our CPC new target allocation policy and their 5-Year Community Preservation Plan. o Approved the creation of the new Revolving account for the community pool. The Department of Environmental Protection has issued draft changes to existing Title 5 Regulations and new Watershed Permit Regulations, the public comment period ended last month. The Town’s new Water Resources Task Force developed a formal comment letter on behalf of the Brewster that reflects the collective feedback and concern about the draft regulations. The task force is hopeful that the State will be responsive to all feedback. Regardless of where the regulations land, it is important that there is funding provided by the State to assist with implementation. Absent any funding, Mr. Lombardi noted it will be incredibly difficult to come in compliance with the new regulations. Consent Agenda a.Meeting Minutes: February 6, 2023 b.Re-Sign Conservation Restriction for 0 Red Top Road c.Application for Facility Use: Crosby Beach Wedding and Brewster Recreation Department, Crosby Beach Yoga Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 2.13.2023 www.brewster-ma.gov Page 2 of 6 Office of: Select Board Town Manager d.Items to be Declared Surplus for Sale, Transfer, or Disposal: Recreation Department and Department of Public Works e.Application for Facility Use: Long Pond Landing Selectperson Hoffmann moved to approve the Consent Agenda of February 13, 2023. Selectperson Chaffee second. A roll call vote was taken. Selectperson Bingham-yes, Selectperson Chaffee-yes, Selectperson Hoffmann-yes, Selectperson Chatelain- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. 6:15PM Public Hearing: Proposed Warrant Article Seeking to Ban Sale of Nips Mr. Lombardi provided an overview of the proposed warrant article. The Recycling Commission has been discussing the negative impacts of the single use small plastic containers (nips) and their disposal for several years. The hearing was scheduled to get direct feedback from the community, including the direct business owners that will be impacted. Meg Morris, Recycling Commission Chair, noted that the nips came to the Commissions attention when they found out that nips are not recyclable. The Beautify Brewster Clean up events capture a good amount of data on the amount of litter in Town, a high number of nips are collected. The Commission reviewed other towns in Massachusetts that have banned the sale of nips, noting the reduction in little after the ban. Selectperson Hoffmann moved to open the public hearing at 6:18pm and read the legal notice. Selectperson Bingham second. A roll call vote was taken. Selectperson Chatelain-yes, Selectperson Chaffee-yes, Selectperson Hoffmann-yes, Selectperson Bingham- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Members of the public had the opportunity to express their thoughts, comments and concerns: Nancy Ortiz participates in Beautify Brewster and shared her experience with collecting discarded nips. Hopes to be able to pass this article. Sam LaFlamme, spoke on behalf of Luke’s Liquor in Brewster, stated that the subject of banning nips is being proposed as a preventative measure to curtail littering. Ms. LaFlamme offered thoughts about this approach and doesn’t believe the ban of nips is the solution to littering. Adding that there is a point to be made for the loss of revenue for business that sell nips. If banned, consumers may move on to purchase larger bottles and continue to litter. Ms. LaFlamme shared that human behavior around littering is the issue and doesn’t just stop at nips. Requested to consider alternative approaches to litter prevention, noting that the idea is to have an actionable effect on all littering. Saumil Patel, owner of Brewster Farms, shared that after discussing the issue with other liquor license holders in Brewster, they have obtained signatures of customers who are not in full agreement of the ban. This ban would put a dent in their revenue, would like to help in solving the littering problem. Adding that banning the nips will force stores to raise the prices on other products. Mr. Patel suggested that the Board work with licensed holders, customers, and residents to find the best solution for everyone. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 2.13.2023 www.brewster-ma.gov Page 3 of 6 Office of: Select Board Town Manager Police Chief Eldredge reviewed the memo that is provided in the packet and his perspective as a public safety officer and someone who has participated in Beautify Brewster. Nirmal Acharya, Winslow Spirits & Things, noted that a lot of their revenue involves the sale of nips. Would like to work with the Town to find a solution to help with the discarding of nips. Vishal Shukla, Brewster Wines & Spirits, requested that the Town and business owners work together to solve the problem. Chief Eldredge referenced an article from Commonwealth Magazine that addressed some communities that have previously banned nips. Mr. Lombardi provided a review of the memos received from the Department of Public Works Director and the Fire Department Chief (both are included in the packet). Selectperson Hoffmann moved to close the public hearing. Selectperson Chaffee second. A roll call vote was taken. Selectperson Chatelain-yes, Selectperson Hoffmann-yes, Selectperson Chaffee-yes, Selectperson Bingham- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No Vote to Terminate Gift Agreement with Brewster Conservation Trust for Proposed Wing Island Boardwalk Mr. Lombardi reviewed the gift agreement that the Board entered in August 2021 with the Brewster Conservation Trust. As the community continued to discuss the project and voiced their concerns, the Schaffer’s indicated their interest in terminating their $1M pledge for construction of the Boardwalk at this time. The Schaffers are open to having further dialogue if there is consensus in the community around changing access to Wing Island. The Brewster Conservation Trust Board has voted to terminate their agreement with the Schaffers and the Town. Selectperson Hoffmann moved to terminate the gift agreement with Brewster Conservation Trust for the proposed Wing Island Boardwalk. Selectperson Chaffee second. A roll call vote was taken. Selectperson Chatelain-yes, Selectperson Hoffmann-yes, Selectperson Chaffee-yes, Selectperson Bingham- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No Presentation on March 6 Special Town Meeting Warrant Articles- Jillian Douglass, Friends of Wing Island Jillian Douglass joined the meeting as a representative of the Friends of Wing Island (FOWI) and noted that an interim management committee has been formed. Ms. Douglass stated that Friends of Wing Island as a group does not wish to say they represent all the people in the Town. Ms. Douglass thanked the Town for all their efforts in being transparent and keeping citizens informed, adding that transparency is only a part of the equation, another piece of democracy is community engagement. Those who are opposed to the project don’t feel that this is a priority project for the Town and there is no need to proceed. Ms. Douglass shared the intent of the three articles to be presented at the March 6 Special Town Meeting: Article 1; stopping funding for all the Town’s activities in relation to the project. o Intent is to stop further progress on a project that has not gained full consensus of the Town. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 2.13.2023 www.brewster-ma.gov Page 4 of 6 Office of: Select Board Town Manager Article 2; to transfer control of Wing Island to the Conservation Commission as opposed to the Select Board. o Ms. Douglass shared that this is a trust issue with the Friends of Wing Island. Wing Island is not a full-on recreation site, would like restricted access to the property. Wing Island is a lush habitat that should be a protected natural resource to allow people to learn and study about natural resources. For this reason, FOWI feels that the Conservation Commission would be a more appropriate entity to control the property and to further explore the management of the property. The intent of the article is to gage the voting publics input on whether they feel this is a good idea or not. FOWI did not want to suggest what a Conservation Restriction (CR) would be on Wing Island. They are seeking to have the Town review what the purposes are that the property should be preserved and protected for. Ms. Douglass expressed that if the Town seeks a CR, that FOWI hopes it would be a public process. Article 3; Rescind the Drummer Boy Master Plan from November of 2021 Special Town Meeting. The reason is that the Friends of Wing Island feel it was premature and the Town has taken the acceptance of the plan as public mandate. FOWI doesn’t believe the adoption of the plan was intended to start the process, but to only to show the plan was in place. Expected there to be much further discourse before embarking on a capital plan of this magnitude. There was discussion on a Conservation Restriction on Wing Island, if a Conservation Restriction is brought to May Town Meeting it would be to achieve a mutually desirable goal through a public process. Mr. Lombardi shared that specific to Article 2, Town Counsel has indicated that this article as drafted is generally advisory to the Board if approved by Town Meeting in terms of the resident’s interest in transferring the care, custody and control of Wing Island to the Conservation Commission for the purposes outlined in the article. This is because Wing Island is Article 97 protected land. The transfer or changes in use and Conservation Restriction all require the Home Rule Petition and Special Legislation that requires two- thirds Town Meeting vote and then two-thirds State Legislature vote. Mr. Lombardi noted it may take time at the State level, providing the Town the opportunity to identify consensus details of the Conservation Restriction, the ecological baseline assessment, management plan and including the long-time uses of the museum for education purposes. Adding that the details of the Conservation Restriction could be structured such that it could be presented at a future Town Meeting for approval. Ms. Douglass noted that Friends of Wing Island through consultation doesn’t believe that there is Article 97 protection of Wing Island. Ms. Douglass expressed the support of the process to bring further protection and is encouraged with the direction the Town is heading. Selectperson Hoffmann state that she believes we all agree that there is a need to preserve our valuable lands and waterways, to preserve and protect Wing Island and preserve and protect Quivett Marsh. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 2.13.2023 www.brewster-ma.gov Page 5 of 6 Office of: Select Board Town Manager Discuss and Vote on Special Town Meeting Warrant Articles Both Select Board and Finance Committee vote on all warrant articles, recommendations will be placed in the warrant book. Selectperson Hoffmann moved to approve Article 1 to Town Meeting. Selectperson Bingham second. A roll call vote was taken. Selectperson Chatelain-no, Selectperson Hoffmann-no, Selectperson Chaffee-no, Selectperson Bingham- yes, Chair Whitney-no. The Board vote was 1-Yes, 4-No Selectperson Hoffmann moved to approve Article 2 to Town Meeting. Selectperson Chaffee second. A roll call vote was taken. Selectperson Chatelain-no, Selectperson Hoffmann-no, Selectperson Chaffee-no, Selectperson Bingham- yes, Chair Whitney-no. The Board vote was 1-Yes, 4-No Selectperson Hoffmann moved to approve Article 3 to Town Meeting. Selectperson Bingham second. A roll call vote was taken. Selectperson Chatelain-no, Selectperson Hoffmann-no, Selectperson Chaffee-no, Selectperson Bingham- no, Chair Whitney-no. The Board vote was 0-Yes, 5-No Vote to Close and Post March 6 Special Town Meeting Warrant Selectperson Hoffmann moved to close and post the March 6 Special Town Meeting warrant. Selectperson Bingham second. A roll call vote was taken. Selectperson Chatelain-yes, Selectperson Hoffmann-yes, Selectperson Chaffee-yes, Selectperson Bingham- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Ms. Kalinick stated that when the Town receives a Citizen’s Petition it is required to hold a Town Meeting that has at least 200 signatures within 45 days, March 6 was the only option to meet the 45 days. According to State Law, one must be in person at Town Meeting to cast a vote and must be registered to vote in the Town of Brewster. The last day to register to vote is February 24, 2023. FYIs Mr. Lombardi pointed out the letter from several citizens about potentially hosting future Town Meetings on Saturdays, representatives have been invited to speak at the February 27,2023 Select Board meeting. Mr. Lombardi acknowledged two members of our Vision Planning Committee who recently submitted their resignations and thank them for their service, Fran Schofield and Hal Minis. Mr. Lombardi congratulated Assistant Town Manager, Donna Kalinick on her re-certification as a Massachusetts Certified Purchasing Officer. Matters Not Reasonably Anticipated by the Chair None Questions from the Media None Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 2.13.2023 www.brewster-ma.gov Page 6 of 6 Office of: Select Board Town Manager Next Meetings February 27, March 6 (Special Town Meeting), March 13, and March 20, 2023 Adjournment Selectperson Chaffee moved to adjourn at 7:32pm. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Chatelain-yes, Selectperson Chaffee-yes, Selectperson Hoffmann-yes, Selectperson Bingham-yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Respectfully submitted by Erika Mawn, Executive Assistant Approved: __________________ Signed: _________________________________________ Date Selectperson Hoffmann, Clerk of the Select Board Accompanying Documents in Packet: Agenda, Town Manager Report, Consent Agenda, Public Hearing documents, Gift Agreement with BCT, March 6 STM Warrant Articles, FYIs. BREWSTER, MA 02631 February 2, 2023 Brewster Select Board 2198 Main Street Brewster, MA 02631 Re: Letter of interest for Pond Property Planning Committee To the Select Board: This letter is to inform you of my interest in serving on the Pond Property Planning Committee. We have been summering in Brewster since the early 1980s. We purchased a residence in Brewster in 1996. We have been full time residents of Brewster since late 2016. Our children attended the Cape Cod Sea Camps. I have been a member of the Brewster Affordable Housing Trust since its inception and am now the Chair of the BAHT. I am a member (appointee of the BAHT) of the Brewster Covid Fund. I volunteered to serve as the replacement appointee of the BAHT to the Pond Property Planning Committee when the original appointee of the BAHT resigned and was selected by the BAHT as its replacement appointee if approved by the Select Board. I attended as a citizen the most recent meeting of the Pond Property Planning Committee and am familiar with its work. I am involved with the work of the Brewster Conservation Trust and the Brewster Ponds Coalition. I do volunteer work at Audubon in Wellfleet and at the Cape Cod National Seashore. I worked in commercial real estate beginning in 1979 and ending when I retired in late 2016. I am committed to the work of the Pond Property Planning Committee and possess the skills and the experience to assist with and enhance the work of the Pond Property Planning Committee. If you would like any further information or would like to meet with me, please contact me. Thank you for your consideration of me as an appointee to the Pond Property Planning Committee. Regards, '�. ►�.. Hr.4 , r fi Timothy Hackert The Commonwealth of Massachusetts Town of Brewster To Tim Hackert We, the Selectmen of Brewster by virtue of the authority in us vested by the laws of the Commonwealth, do hereby appoint you to the Bay Property Planning Committee as Liaison for a term, expiring June 30, 2023 Given at Brewster this 27th day of February 2023  Recorded A.D.   Attest:Town Clerk   2/10/2023 To Brewster Select Board, I would like to express my interest in being a liaison to the Pond Property Planning Committee as a member of the Vision Planning Committee. Hal Minis who served in this capacity has recently resigned from the VPC and I have been asked and am more than willing to serve in the vacancy created from Mr. Minis’s resignation. Thank you for your consideration. Sincerely, Suzanne Kenney Brewster, MA. 02631 The Commonwealth of Massachusetts Town of Brewster To Suzanne Kenny We, the Selectmen of Brewster by virtue of the authority in us vested by the laws of the Commonwealth, do hereby appoint you to the Bay Property Planning Committee as Liaison for a term, expiring June 30, 2023 Given at Brewster this 27th day of February 2023  Recorded A.D.   Attest:Town Clerk   Intermunicipal Agreement Shellfish Sales and Purchase Terms and Conditions by and between the following: Marine & Environmental Services Natural Resources Town of Falmouth Town of Brewster 59 Town Hall Square 2198 Main Street Falmouth, MA 02360 Brewster, MA 02631 THIS INTERMUNICIPAL AGREEMENT is made pursuant to General Laws Chapter 40 §4A, this __________ day of _________, 20_____ by and between the Town of Falmouth (“Falmouth”) and the Town of Brewster (the “Town”), collectively the “Parties”. The Intermunicipal Agreement (“Agreement”) Terms and Conditions and any agreed upon changes thereto included in any Amendments shall take precedence over any additional or conflicting terms and conditions as may be included in any other document attached hereto. NOW THEREFORE, Falmouth and the Town do mutually agree as follows: 1. Employment of Falmouth. Falmouth hereby agrees to perform the services hereinafter set forth in the Scope of Services and the Town agrees to pay for said services as set forth below. 2. Scope of Services. Falmouth shall perform the scope of services to the Town in the sale of intermediate oyster seed. A. Falmouth will provide pathology reports and growing area history for sold oyster seed. B. All oysters sold will have been grown in classified Approved areas, per Massachusetts Division of Marine Fisheries. C. Falmouth will provide size data for sold oyster seed. D. Falmouth bears no responsibility of mortality of oyster seed after delivery. 3. Amendments. Any amendment to this Agreement must be made and approved in writing by Falmouth and the TOWN. 4. Time of Performance. Start Date End Date 5. Notification of availability. Falmouth shall notify the Town of the availability of desired quantities of oyster seed by __________ day of _________, 20_____. 6. Pickup of oyster seed. Oyster seed will be picked up by the Town by the __th day of March, 2023. 7. Responsible Officials: The Falmouth Official and Department exercising managerial control for this Contract shall be: Falmouth Marine & Environmental Services 8. Payment: A. The Town shall compensate Falmouth for the services rendered at the rate of: $ 0.17 per oyster B. In no event shall Falmouth be reimbursed for time other than that spent providing the described service(s). C. Payment will be made to “Town of Falmouth - Shellfish Revolving Account” upon submittal and approval of Falmouth’s Invoice(s). Upon acceptance of Falmouth’s invoice, payment will be made within thirty (30) days. If an invoice is not accepted by the Town within fifteen (15) days, it shall be returned to Falmouth with a written explanation for the rejection. At the end of each fiscal year, Falmouth must submit any outstanding invoices for services performed or delivered during the fiscal year (July 1-June 30) to the Town no later than July 31st of the year when the services were performed. Falmouth shall submit invoices within sixty (60) days of completing the work. 9. Termination or Suspension of Agreement for Cause. If through any sufficient cause, Falmouth shall fail to fulfill or perform its duties and obligations under this Agreement, or if either party shall violate or breach any of the provisions of this Agreement, either party shall thereupon have the right to terminate or suspend this Agreement, by giving written notice to the other party of such termination or suspension and specifying the effective date thereof. Such notice shall be given at least fifteen (15) calendar days before such effective date. 10. Termination for Convenience of the Town. The Town shall have the right to discontinue the work of Falmouth and cancel this Agreement by written notice to Falmouth of such termination and specifying the effective date of such termination. In the event of such termination or suspension of this Contract, Falmouth shall be entitled to just and equitable compensation for satisfactory work completed, for services performed and for reimbursable expenses necessarily incurred in the performance of this Contract up to and including the date of termination or suspension. 11. Indemnification. FALMOUTH and the Town agree that each shall be responsible for their own insurance and that neither party is entitled to indemnification or defense from the other. 12. Employee liability. The Parties agrees that employees of Falmouth shall not be held personally or contractually liable by or to the Town under any term or provision of this Contract because of any breach thereof. 13. Choice of Law. This Contract shall be construed under and governed by the laws of the Commonwealth of Massachusetts. The Town and the agents thereof, agree to bring any federal or state legal proceedings arising under this Contract, in which Falmouth are a party, in a court of competent jurisdiction within the Commonwealth of Massachusetts. This paragraph shall not be construed to limit any rights a party may have to intervene in any action, wherever pending, in which the other is a party. All parties to this contract and covenant agree that any disputes be litigated in the District or Superior courts in Barnstable County. 14. Force Majeure. Neither party shall be liable to the other nor be deemed to be in breach of this Contract for failure or delay in rendering performance arising out of causes factually beyond its control and without its fault or negligence. Such causes may include but are not limited to: acts of God or the public enemy, wars, fires, floods, epidemics, strikes, or unusually severe weather. Dates or times of performance shall be extended to the extent of delays excused by this section, provided that the party whose performance is affected notifies the other promptly of the existence and nature of such delay. 15. Headings, Interpretation and Severability. The headings used herein are for reference and convenience only and shall not be a factor in the interpretation of the Contract. If any provision of this Contract is declared or found to be illegal, unenforceable, or void, then both parties shall be relieved of all obligations under that provision. The remainder of the Contract shall be enforced to the fullest extent permitted by law. 16. Amendments. Falmouth may, from time to time, require changes in the Scope of Services to be performed hereunder. Such changes, including any increase or decrease in the amount of Falmouth costs, which are mutually agreed upon by Falmouth and the Town, shall be incorporated in written amendments to this Contract. 17. Entire Agreement. The Parties understand and agree that this Contract and its attachments or amendments (if any) constitute the entire understanding between the Parties and supersede all other verbal and written agreements and negotiations by the Parties relating to the services under this Contract. 18. Notice. Unless otherwise specified, any notice hereunder shall be in writing addressed to the persons and addresses indicated below (Name, postal address, phone, email address): To Falmouth: ______________________________________________________________________ __________________________________________________________________________________ To the Town: ____________________________________________________________________ ____________________________________________________________________________________ IN WITNESS WHEREOF, Falmouth and the Town have executed this Agreement this date: _____________ FOR Falmouth FOR the Town : Marine & Environmental Services Town of Falmouth Date Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board office FROM: James Jones DPW Foreman RE: Building Fee Waiver Request DATE: February 17th, 2023 The DPW is seeking a fee waiver for Building Department permit fees to attach a 25’’ long aluminum handicapped ramp to the proposed changing building for the pool project at the Bay Parcel. The ramp will be attached to the existing building #78 Thank you for your consideration. James Jones Brewster DPW Foreman 508-896-3212 Office of: Department of Public Works Board of Selectmen Town Administrator 2198 Main Street Brewster, Massachusetts 02631-1898 (508) 896-3701 FAX (508) 896-8089 L LI' 6E 1E 1! \111 rpf Li By APPLICATION FOR ONE -DAY LIQUOR LICENSE (must be submitted with application fee two (2) weeks prior to the date of the event) Applicant's Name: Brewster Sportsman's Club Phone: Applicant's Address: 280 Tubman Road Brewster MA 02631 Type of Event: BSC Annual Game Dinner Location and Address where Liquor will be served if different from Applicant's Address: Date and hours requested for Licensed Authorization to serve Liquor: Day: Mar 25th, 2023 Times: 5-10 Types of Liquor to be served: Beer, Wine Will food be provided? Number of attendees anticipated? Who will serve the liquor? Name: Steven Frissora Address: 17 Twinturn Drive Brewster MA 02631 YES 120 Contact phone number(s) for Server(s): (508) 534-8722 FEE= $3 :: /Iocatio Si ture of • d• t: Date: Signature indica or Licensing Authority's Approval: Date Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 NUMBER 2021-ODL – 46 2023-ODL-#03 FEE $35.00 Town of Brewster Local Licensing Authority This is to certify that: Brewster Sportsman’s Club IS HEREBY GRANTED A ONE-DAY LIQUOR LICENSE PERMT TO ALLOW: Beer & Wine To be consumed on the premises for Annual Game Dinner At the following address: 280 Tubman Road, Brewster, MA 02631 This one-day permit is effective: Saturday March 25, 2023 Between 5:00pm and 10:00pm This license is granted and accepted upon the express condition that the license shall, in all respects, conform to all of the provisions of the Liquor Control Act, Chapter 138 of the General Law, as amended, and any rules or regulations made thereunder by the licensing authorities. ____________________________ ____________________________ ____________________________ ____________________________ ____________________________ Brewster Select Board Local Licensing Authority Office of: Select Board Town Manager Conditions: A barrier or signage should clearly delineate where people are permitted to consume the alcohol served. The emergency access road identified on the submitted parking plan must be kept open for full Fire Department site access during the event. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Memo To: Brewster Select Board From: Erika Mawn, Executive Assistant Date: February 17, 2023 RE: Pass Through Town Application The Town Manager’s office received a Pass-Through Town application for a charity ride called Second Summer Cycle to be held on September 17, 2023. This event is put on by the Cape Cod Chamber of Commerce. The applicant has provided an event overview, course maps and additional details about the event. Please note that the course maps have been updated: Century Route: https://ridewithgps.com/routes/41630782 Metric Century with Rail Trail Corrected https://ridewithgps.com/routes/41841560 The following departments have reviewed the applications and provided feedback that will be shared with the applicants. Building Department: The Building Department noted that a temporary event sign permit may be required for the directional signs that the event will be placing on roadways. Any temporary signs will be reviewed by the Building Department prior to the event. The applicant is suggesting temporary directional signs that will be removed the day of the event. Planning Department: Proposed event does not require site plan or other Planning Board review. Natural Resources Department/Conservation Commission: No comment/concerns with the proposed event. Town Administration: Consult with the Police Department to determine if a police detail is required to monitor traffic. Fire Department: The applicant has provided the Fire Department with their medical stop plan. Reviewed the waters/EMS stops along the proposed route. Police Department: The applicant should reach out to Lt. Mawn two weeks prior to the event to make a determination about the need for police traffic details. Office of: Town Manager Health Department: If there is a “food stop” in Brewster, the even organizer will need to follow-up with the Health Department. EVENT NOTIFICATION FORM Application must be submitted at least four (4) weeks prior to the date of the event. APPLICANT INFORMATION Applicant Name: ________________________________________ Phone #: ____________ Applicant Address: ___________________________________________________________________________ Business Name: __________________________________________ Email: ______________________________ EVENT INFORMATION Type of Event: _______________________________________________________________________________ Location of Event: ____________________________________________________________________________ Date and Hours requested of proposed event: Date(s): ___________________ Times: ____________________ Maximum # of guests anticipated: ____________ Estimated # of vehicles/bicycles at one time: ______________ Is this event open to the public: Yes_____ No ______ ADDITIONAL DETAILS Will food be offered/provided at the event? Yes _____ No______ If yes, applicant must obtain a food service permit from the Health Dept. Will any road closures be required for the event? Yes _____ No______ Please provide a summary of the event: Town of Brewster 2198 Main Street Brewster, MA 02631 Phone: (508) 896-3701 Website: www.brewster-ma.gov Office of: Select Board Town Administration Event Requirements:  Submit with application a traffic management plan when the roadway is occupied and for all detours associated with event.  Notify the local and/or State Police to set up a detour of the roadways with appropriate signs and barricades.  Notify the Brewster Fire Department of the detour to ensure that measures will be taken to minimize disruption to the Fire Department’s emergency services during the event.  Notify local media (newspapers, radio, etc.) of the proposed event.  The Select Board has full authority to condition the proposed event.  Application and supporting documents will be distributed to municipal departments including (but not limited to) Health, Building, Fire, Police, Conservation, Natural Resources and Planning for feedback/comments. Applicant Signature: ___________________________________ Date: _____________________________ Signature on the application attest that the application understands and accepts procedural conditions and permits the Town to conduct site visits to the property. Additional Signatures that may be required: Brewster Police Department: Brewster Fire Department: Signature: _______________________ Signature: _______________________ Title:____________________________ Title:____________________________ Date: ___________________________ Date: ___________________________ Brewster Select Board: State Police Department: Signature: _______________________ Signature: _______________________ Title: ____________________________ Title: ____________________________ Date: ___________________________ Date: ___________________________ The Select Board will provide both the Police Department and the Fire Department at least 48 hours advance notice before the commencement of the proposed work or event. Office Use Only: Notices Sent: ______________ Meeting Date: ________________ Date Approved: __________________ Second Summer Cycle A Charity Ride What: An exciting new event. A ride covering 10 of the 15 towns on Cape Cod benefitting more than 20 non-profits on Cape Cod. Three distances in the event. A Century, A Metric Century Plus, and a 30 mile Plus. With a major celebration at Motta Field. As part of your registration fee you will receive $30 in tickets to be used at least at 4 different food trucks (your choice). Barnstable Brewing will be there for those that want a cool beverage after, with Second Summer Cycle Cans as memorabilia. You don't want to miss it!!! When: September 17, 2023 Where: The Century starts in Mashpee, The Metric Century in Sandwich and the 30 Mile Plus in Orleans. All of the rides end in Provincetown at Motta Field. With a major celebration at Motta Field. As part of your registration fee you will receive $30 in tickets to be used at least 4 different food trucks. Barnstable Brewing will be there for those that want a cool beverage after, with Second Cycle Cans as memorabilia. Links for the ride’s maps are as follows: Century: https://ridewithgps.com/routes/41630782 Metric Century: https://ridewithgps.com/routes/41630632 30 Mile Plus: https://ridewithgps.com/routes/41645332 The Century and the Metric Century offer a version that allows you to take the Rail Trail for part of the ride. Century with Rail Trail option: https://ridewithgps.com/routes/41630820 Metric Century with Rail Trail option: https://ridewithgps.com/routes/41630905 There is also going to be a fast group of up to 50 riders who can average 20 miles per hour that will do the Century. They Will start 10 minutes before the main group of riders for the Century. By Whom: Put on by the Cape Cod Chamber of Commerce, it is to become their signature event, with We Can and Golden Summer Enterprises. The goal is to provide the safest most enjoyable ride on Cape Cod. Benefits:All monies raised by the riders will be paid directly to the beneficiaries. Riders are expected to raise $250.00 each, each team is expected to raise $5,000.00. Teams:We Can, Youth Athletic Foundation (YAF), Cotuit Center for the Arts, YMCA Pricing: Century Fast Group: $170.00 until April 1, then $180.00 Century: $120.00 until April 1, then $130.00 Metric Century: $90.00 until April 1, then $100.00 30 Mile Ride: $60.00 until April 1, then $70.00 Return to the starts: Bus transportation will be provided back to the starts along with trailers for your bikes. If you wish you can have someone meet you at the finish and they can buy tickets to be used at the Motta Field and join you in the celebration. Water and food stops: There will be water and food stops every fifteen miles or so. Marshalls: We will have Marshalls at every turn. Support services: We will have bicycle shops providing Sag services along the whole course. Motorcycle Patrol: We will have motor cyclists patrolling the whole course. Medical Support: We will have medical support at all water stops. Come join us for a great ride, a great day and great fun. A good friend of mine says it is worth training for, beautiful scenery, a great route, a great after party and benefits a lot of great non-profits. A must do. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Memo To: Brewster Select Board/Local Licensing Authority From: Erika Mawn, Executive Assistant Date: February 22, 2023 RE: Apt Annual All-Alcoholic Liquor License At the December 19, 2022 Select Board Meeting, a public hearing was held to discuss the renewal of the Annual All Alcoholic Restaurant License for BANDG LLC, d/b/a Apt Cape Cod. The owner of Apt Cape Cod had notified the Town Manager’s office that the restaurant would be closing as of January 1, 2023. The owner of the property Art Arnold has been actively marketing the property for sale and wanted to maintain the Annual Liquor License for the property. The Local Licensing Authority (the Select Board) approved the renewal of the license, with the condition that paperwork would have to be submitted for a transfer of license in the 8 week timeframe. On Wednesday February 22, 2023, Mr. Arnold emailed the Town to advise that they will not be transferring the license and requested a prorated refund of the cost of the Annual Alcohol License, $1,850.00. The Town Manager’s office will contact the Alcoholic Beverages Control Commission on Tuesday February 28, 2023 to advise this liquor license has been turned in to update the Town’s quota. The Select Board should vote on the request for a prorated refund and determine the refund amount. Office of: Town Manager Art and Judy Arnold | 508-246-1018 | art.arnold@hotmail.com 2/23/2023 Erika Mawn Executive Assistant to the Town Manager Town of Brewster Dear Erika, As discussed, we appreciate the consideration given to us by the Select Board in extending the BandG LLC Alcoholic Beverages license #05537-RS-0134 which is set to expire on 2/26/2023. However, as we’ve come to realize in the sales process, our buyers will not require a full-year license or perhaps none. In consideration of this information we see no reason to transfer the license and withhold it from other businesses in town, and kindly ask that a prorated refund from the date of issue 12/19/2022 be considered. Again, thank you for your help and consideration. Sincerely, Art and Judy Arnold Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 12.19.2022 www.brewster-ma.gov Page 1 of 9 Office of: Select Board Town Administrator MINUTES OF THE SELECT BOARD MEETING REGULAR SESSION DATE: December 19, 2022 TIME: 5:15 PM PLACE: Remote Participation REMOTE PARTICIPANTS: Chair Whitney, Selectperson Chatelain, Selectperson Bingham, Selectperson Chaffee, Selectperson Hoffmann, Town Administrator Peter Lombardi, Assistant Town Administrator Donna Kalinick, Sue Broderick, Erika Mawn, Jay Packet, Anne O’Connell, Chris Miller, Ryan Burch Call to Order, Declaration of a Quorum, Meeting Participation Statement and Recording Statement Chair Whitney called the meeting to order at 5:15pm, declared a quorum by stating that all members of the Select Board are present and read the meeting participation and recording statements. Executive Session  Review & Vote on Executive Session Minutes  To discuss strategy with respect to collective bargaining if an open meeting may have a detrimental effect on the bargaining position of the public body and the chair so declares- SEIU Local 888 (DPW/Water/Golf & Library), OPEIU Local 6, IAFF Local 3763, NEPBA Local 78, Police Dispatch Union, and MassCOP Local 332.  To conduct strategy sessions in preparation for negotiations with nonunion personnel or to conduct collective bargaining sessions or contract negotiations with nonunion personnel- Personnel Bylaw and Police Personnel Bylaw Selectperson Hoffmann moved to enter executive session. Selectperson Bingham second. A roll call vote was taken. Selectperson Bingham-yes, Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. The Select Board returned to open session at 6:00pm Public Announcements and Comment: None Select Board Announcements and Liaison Reports Selectperson Hoffmann noted that students shared music from the World Languages program at the most recent Brewster School Committee. Adding that the schools are working with the State to implement the new World Languages program proficiency standards and to create a model unit for the schools. Town Administrator’s Report Mr. Lombardi shared an update on the following topics:  State Department of Environmental Protection (DEP) o The public comment period on the proposed changes to the Title V regulations and the new proposed Watershed permit regulations has been extended and will close on January 30, Doc ID: a33038a47844884ec1428a2a6b6b319f92225076 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 12.19.2022 www.brewster-ma.gov Page 2 of 9 Office of: Select Board Town Administrator 2023. These regulations have various policy implications for Brewster and the Cape. DEP will be hosting two information session in January. o After the new Water Resources Task force meeting, the Town will be issuing a formal public comment that incorporates our collective questions, concerns, and consensus position on the regulations. o Mr. Lombardi has been invited to serve as the Town Manager representative on the Cape Cod Chamber of Commerce new Water Quality Task Force. o Mr. Lombardi will be meeting with Cape Cod Commission staff to receive an update on technical assistance on the State Revolving Fund and Cape and Island Water Protection Fund eligibility for some of our non-traditional wastewater solutions.  The Town will be receiving a shipment of Covid test kits from the State, we will continue to have them available at Town offices.  Officially launching the electronic permitting platform for the Building and Health Department. Applications can be completed online, and the status of permits can be tracked. The goal is to make for a better end user experience, to streamline internal processes, and improve communication between departments. Mr. Lombardi thanked Kathy Lambert (IT Director), Conor Kenny (Project Manager), Amy Von Hone (Health Director) and her team and Davis Walters (Building Commissioner) and his team. Mr. Lombardi acknowledged the great work departments have done in organizing programs and events that give back to our residents in need this holiday season. Consent Agenda a. Meeting Minutes: December 5 and 12, 2022 b. Fee Waiver Requests: Holiday Tree Disposal at Recycling Center c. Vote to Amend Certain Advisory Committee Charges to Allow Part-time Resident Members Selectperson Hoffmann moved to approve the Consent Agenda for December 19, 2022. Selectperson Bingham second. Selectperson Chaffee moved that the Natural Resources Advisory Commission be added to the list of certain advisory committees to allow part-time residents to serve on. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Bingham-yes, Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Debrief on Fall 2022 Special Town Meeting and Discuss Potential Next Steps for Wing Island Boardwalk, Vision Planning Committee, and Drummer Boy Park Phase I Improvements Mr. Lombardi stated that Horsley Witten has been instructed to stop any further phase 1 design work and remain in a holding pattern. The Town needs to revisit plans for reallocating the almost $5k in Barnstable County ARPA funds that need to be spent by 2024. The playground needs attention, the toddler play structure broke a few months ago and has been closed since. The Town worked with a local playground consultant to come up with a plan to reuse a portion of the structure and remove the rest of it and add a new climbing structure. The plan is to have the DPW remove a series of old plastic underdrains due to the Doc ID: a33038a47844884ec1428a2a6b6b319f92225076 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 12.19.2022 www.brewster-ma.gov Page 3 of 9 Office of: Select Board Town Administrator loss of woodchips. New mulch will be added following the work on the structures. The playground space is within Conservation Commission jurisdiction and the Town has included in our application the removal of the old wooden structure at the back of the playground area. Removing of the structure will happen in the future. Phase 2 of the plan referenced making comprehensive upgrades, these plans are also on hold, however the Town will continue to maintain the area. The Select Board had agreed to hold a second public forum regarding the boardwalk and pledged to bring an article to Town Meeting this spring. Mr. Lombardi shared that Horsley Witten will update and refine the carrying capacity analysis to incorporate the ecological impacts on Wing Island, as well as cost estimates for the most recently discussed boardwalk scenarios. There was discussion on the Select Board’s support in placing a Conservation Restriction (CR) on Wing Island (to be held by the Conservation Commission), an opportunity to memorialize our existing practices, including the Town’s long-time partnership with the Museum of Natural History. The CR would require at least Town Meeting approval, Wing Island has Mass General Law Chapter 97 protections and may require a Special Act approved by State legislature. The feedback received regarding the Local Comprehensive Plan (LCP) was overwhelmingly positive except for specific concerns about the inclusion of the boardwalk and the Drummer Boy Park Master Plan. The Vision Planning Committee will be meeting in January to hold their own debrief. Ms. Kalinick noted that it is likely that the LCP as proposed right now would not pass at another Town Meeting until the issues that we are aware of have been resolved. The Vision Planning Committee would like to continue in primarily an educational role providing opportunities to educate on the purpose and value the LCP has to the community. Selectperson Hoffmann stated that she believes we are still listening to our community when making decisions about Brewster and made the following comments:  There is a need to change the direction of the past and current discussions regarding the boardwalk to Wing Island. Future discussions should follow a process that engages and builds trust wit h the community.  We need to consider placing a conservation restriction on Wing Island that would include a complete outline of current conditions and provide regulatory framework for the area to protect this unique and valuable resource.  Concerns regarding the Drummer Boy Park Master Plan and possible lack of funding. Offered kudos to the DPW to try to address the issues in a creative way. Adding that we need to protect this resource, control the vehicular traffic flow, and manage and protect the viewshed. She suggests considering disentangling the Drummer Boy Park plans from the Wing Island plans until we work on future public engagement.  Supports and applauds the hard work of the Vision Planning Committee on the LCP. Members of the Select Board shared their thoughts and ideas on a public forum regarding Wing Island, warrant article for Town Meeting and the Local Comprehensive Plan. The Board will discuss details of the forum at a future meeting. The Select Board is supportive of a Conservation Restriction and approves the start of due diligence in seeking support and guidance from Mark Robinson who has worked with the Town Doc ID: a33038a47844884ec1428a2a6b6b319f92225076 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 12.19.2022 www.brewster-ma.gov Page 4 of 9 Office of: Select Board Town Administrator in developing Conservation Restrictions previously. There will be a more formal discussion and vote at the next Select Board meeting. Discuss and Potential Vote on Change to Board/Committee Meeting Format Mr. Lombardi noted that Town Administration has been receiving an increase in requests to allow in person participation. The State expanded Open Meeting Law provisions set to expire in March, the recommendation is to allow in person public participation either starting February 1 or March 1. Adding that the Board adopted a revised remote participation policy that will take effect once in person public participation is allowed:  A majority of committee members must be in person  Chair must be in person to Chair the meeting  Chair is responsible to make sure committee members are present and the policy is being adhered to and administered fairly.  There is a 75% minimum attendance requirement for members for other advisory boards  Remote participation will continue to be an option Selectperson Hoffmann inquired about the policy that requires 75% attendance per fiscal year and how that would be calculated if in person public participation starts in February or March. Mr. Lombardi suggested that during the transition period before closing the fiscal year would be to prorate the percentage based on regularly scheduled meetings. Ms. Kalinick noted that the Board should allow boards and committees time to meet and discuss the policy and possibly make the start date March 1, 2023. Selectperson Chaffee moved that the Town of Brewster return hybrid meetings beginning March 1, 2023, allowing in person public participation. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Bingham-yes, Selectperson Chatelain-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. 6:30pm Public Hearing: Renew Annual Liquor Licenses: Apt Cape Cod, Island Blue Crab Food & Spirits Selectperson Hoffmann moved to open the public hearing and read the public hearing notice. Selectperson Bingham second. A roll call vote was taken. Selectperson Bingham-yes, Selectperson Chaffee-yes, Select person Chatelain-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Selectperson Hoffmann expressed concern about issuing an Annual Liquor license for Apt Cape Cod, who has given notice to the Town Administration office that they will be closing. Ms. Mawn provided that the latest information is that Apt Cape Cod was closing as of January 1, 2023 and the property is for sale. Art Arnold, the owner of the property confirmed that Apt Cape Cod is closed, and the property is actively on the market. Mr. Arnold is looking to obtain the liquor license for the property. The process for transferring an annual liquor license was reviewed. Ms. Mawn shared that there are no available annual all alcoholic licenses and there is one establishment in Town that has requested an annual liquor license. Some members shared that they are not comfortable approving a liquor license for an entity Doc ID: a33038a47844884ec1428a2a6b6b319f92225076 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 12.19.2022 www.brewster-ma.gov Page 5 of 9 Office of: Select Board Town Administrator that no longer exists and will not be using the license. Mr. Lombardi reiterated that the public hearing is a renewal for Apt Cape Cod, if the Board is inclined to transfer Apt’s license to Mr. Arnold’s business a transfer of license public hearing would need to be scheduled. Albert DeNapoli, an attorney representing the Kitchen Café expressed the interest of his clients in obtaining an annual all alcoholic licenses. He also expressed his concern in issuing a license to an applicant that does not exist. Selectperson Hoffmann moved to close the public hearing and read the public hearing notice. Selectperson Chatelain second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Bingham-yes, Select person Chatelain-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Selectperson Hoffmann moved that the Board vote to approve the renewal of annual all alcoholic restaurant licenses pending they pass their annual inspections, have submitted the required liquor liability insurance and all financial obligations have been paid to the T own, Island Blue Crab Food & Spirits. Selectperson Bingham second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Bingham-yes, Select person Chatelain-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Selectperson Hoffmann moved that the Board vote to approve the renewal of annual all alcoholic restaurant licenses pending they pass their annual inspections, have submitted the required liquor liability insurance and all financial obligations have been paid to the T own, Apt Cape Cod. Selectperson Bingham second the motion for discussion. Selectperson Chatelain proposed to renew the license for two months to provide the owner time to form a plan for the coming season. Kellie Schindel of Old North Road asked if the Board is going to set the precedent of transferring liquor licenses from one entity to another at a particular location, how does that enable any new entity to ever get a liquor license? Something important to consider in the decision. Selectperson Hoffmann amended the motion that the Board vote to renew the license with the condition of being available for eight weeks. Selectperson Chaffee second. Chair Whitney clarified that the condition of the license is that there would have to be paperwork submitted for a transfer in the next eight weeks. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Bingham-no, Selectperson Hoffmann- no, Chair Whitney-yes. The Board vote was 3-Yes, 2-No. Discuss and Vote to Renew Annual Common Victualler Licenses- Apt Cape Cod, Island Blue Crab Food & Spirits, and the Kitchen Café Ms. Mawn stated that there are no outstanding violations for th e Kitchen Café. Selectperson Hoffmann moved to approve the renewal of Annual Common Victualler licenses pending all financial obligations have been paid to the Town and the establishment has passed all building and health inspections: Island Blue Crab Food & Spirits and Kitchen Cafe. Selectperson Bingham second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Bingham-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Doc ID: a33038a47844884ec1428a2a6b6b319f92225076 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 12.19.2022 www.brewster-ma.gov Page 6 of 9 Office of: Select Board Town Administrator Selectperson Hoffmann moved to approve the renewal of the Annual Common Victualler license pending all financial obligations have been paid to the Town and the establishment has passed all building and health inspections: Apt Cape Cod. Selectperson Chaffee second. A roll call vote was taken. Selectperson Chaffee- yes, Selectperson Chatelain-yes, Selectperson Bingham-no, Selectperson Hoffmann- no, Chair Whitney-yes. The Board vote was 3-Yes, 2-No. Discuss and Vote on Recommend Debt Term for Nauset Regional High School Project Mr. Lombardi noted that the consensus of the group of the member Towns is to recommend a 25-year level debt term. Information is provided in the packet on the different impacts on Brewster residents on the tax rate and the tax bill on the assumption of the annual tax impact based on the fiscal 23 medium home value for residential properties. For the average Brewster resident, if the project moves forward and is approved at the dual election on January 10 and assumes a 4.5% interest rate and all other assumptions there would be a $466 annual impact. Brewster’s share of the interest payments on the project overall, via the districts assessment, a 25-year term vs a 30-year term for Brewster would save approximately $12M in interest over the span of the debt issuance. The school committee will take a vote on this after the January 10 election. Selectperson Hoffmann moved to recommend the debt term for Nauset Regional High School Project be at a 25-year level debt. Selectperson Bingham second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Bingham-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Discuss and Vote Recommendation on Additional Funding for Nauset Regional High School Project Included in the packet is an updated PowerPoint from the December 5 meeting, all references to a $400K average home value was not an accurate data point. Also includes details about the $7+M in scope production that the school building committee has made over the course of their deliberations and the $20+M project costs that have been incurred or encumbered to date. Selectperson Hoffmann asked if school funding passes, but the debt limit does not, what impact does this have on the Town? Mr. Lombardi responded that Brewster’s share of annual payments is on the order of $4M, if the debt is not excluded the Town would have to cut $4M from operating budget. This would mean deep and significant cuts to staffing, services and programs, as there is very little in the way of levy capacity. Adding that there is no way to fund the project within the Towns existing levy. If this unfolds, we will need to go back to voters with a follow up election seeking approval to exclude the debt. Selectperson Hoffmann moved to approve the additional funding for the Nauset Regional High School project. Selectperson Chatelain second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Bingham-no, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 4-Yes, 1-No. Selectperson Chaffee moved to recommend a yes vote at the polls for the debt exclusion. Selectperson Doc ID: a33038a47844884ec1428a2a6b6b319f92225076 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 12.19.2022 www.brewster-ma.gov Page 7 of 9 Office of: Select Board Town Administrator Hoffmann second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Bingham-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Discuss and Vote on Proposed Updated 2023 Crosby Mansion Event and Cottage Rental Fee Schedule Mr. Lombardi noted changes made to the fee structure for the Crosby Mansion:  Community Groups increase from $350 to $450, as well as an increase in the amount of time for use of the space, up to 5 hours. Included that these groups can apply for a fee waiver through the Select Board. There would still be a $100 minimum base fee to help co ver expenses.  Added new rates for photo shoots, either $100 or $200 depending on the scope and time commitment.  For the cottages, looking to make increases on the order of $200-$300 on the two cottages (ranch and bungalow) except for an increase of $450 on the bungalow rate for the shoulder season. Rates are still below the peak market values. If adopted, these changes will bring in about $10K more in revenues for next summer. All the fee and rate changes included were unanimously recommended by the Crosby Property Committee. Mr. Lombardi confirmed that the revenue is invested back into the Crosby property. Selectperson Hoffmann moved to approve the 2023 Crosby Mansion Event and Cottage Rental Fee Schedule that is outlined in the packet. Selectperson Bingham second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Bingham-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Discuss and Vote on Facility Use Application for Crosby Beach Wedding Ceremony on Labor Day Weekend 2023 This request is for a wedding ceremony on Sunday of Labor Day weekend at Crosby Beach, the Select Board has a policy that governs rental of Town property and prohibits weddings on beaches during high summer season. The wedding would consist of 80 attendees with parking at Crosby Mansion in the second overflow lot. The request was circulated to Town Departments and their comments and conditions are included in the packet. Town Administration and the Police Department expressed concerns with parking. The Town Administration’s recommendation is not in support of the waiver request. Selectperson Hoffmann moved to approve the facility use application for Crosby Beach wedding ceremony on Labor Day weekend 2023. Selectperson Bingham second. A roll call vote was taken. Selectperson Chaffee-no, Selectperson Chatelain-no, Selectperson Bingham-no, Selectperson Hoffmann- no, Chair Whitney-no. The Board vote was 0-Yes, 5-No. Discuss and Vote on Proposed 2023 Captains Golf Course Rates, Tee Time Allocation, and Additional Non- Resident Memberships Chair Whitney reviewed the proposed rates (increase of 4%), tee time allocation (remains the same) and additional non-resident memberships (addition of 25 non-resident memberships from the waiting list). Jay Doc ID: a33038a47844884ec1428a2a6b6b319f92225076 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 12.19.2022 www.brewster-ma.gov Page 8 of 9 Office of: Select Board Town Administrator Packet, Director of Golf Operations, provided additional details on the proposed changes and shared that he is in favor of the changes. Anne O’Connell, Chair of the Golf Commission, shared that with the tee time allocation the current process is working and by adding 25 non-resident memberships is taking it slowly as not to overwhelm the course membership. This will be kept as an open issue moving forward. Selectperson Hoffmann inquired about the increase in “other revenues” specially tournament entry fees. Mr. Packett noted that when the course hosts a membership event, the contestants have to pay a fee to play. The fees are then paid out in credits to the members. During covid there was no events, in 2022 they were able to host these types of events again. Mr. Lombardi noted the Finance Team developed a 5-year financial forecast for the Golf Department and expressed his appreciation to Mr. Packett and the Golf Commission for their patience and support. Selectperson Hoffmann moved to approve the 2023 Captains Golf Course Rates, Tee Time Allocation, and Additional Non-Resident Memberships. Selectperson Bingham second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Bingham-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Discuss and Vote on Proposed 2023 Department of Natural Resources Fee Schedule Ryan Burch, Senior Shellfish and Natural Resource Officer, presented the information and noted that over the last two or three years there has been a steady increase in the amount of people participating in the shellfish program. These changes are to help plan ahead and maintain the shellfish harvest programs. Ms. Kalinick noted that Administration will be setting up the Council on Aging staff with the ability to issue permits through the permit program for better tracking. There was discussion on the lifetime senior permits and the best way to track these types of permits and how often they are being used. Ms. Kalinick shared that there is approximately 2700 people in the age 70 or higher bracket and another 300 who are currently age 69. Selectperson Bingham moved to approve the increases and to change the senior license to a $15.00 annual fee. Selectperson Hoffmann second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Chatelain-yes, Selectperson Bingham-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Chair Whitney clarified that the senior licenses are not grandfathered in and are now $15 per year for annual renewal. Selectperson Hoffmann moved to approve the increased fees for moorings and kayak/canoe/SUP storage. Selectperson Bingham second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Bingham- yes, Selectperson Chatelain-yes, Selectperson Hoffmann- yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Doc ID: a33038a47844884ec1428a2a6b6b319f92225076 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Select Board 12.19.2022 www.brewster-ma.gov Page 9 of 9 Office of: Select Board Town Administrator Statue Update on FY21 Brewster Regional Community Development Block Grant (CDBG) and Discuss Proposed FY22-23 CBG Application- Select Board FY23-24 Strategic Plan Goal H-3 Ms. Kalinick noted that Baily and Boyd Associates has asked Brewster to be the lead community for the next fiscal year. Adding that there has been lot of value in being the lead community, including receiving reports and data regarding the outreach and the programming of the block grant that includes housing rehabilitation funds and childcare vouchers. We have received resident testimony on the importance of the assistance received and the positive change it has made. For childcare vouchers, Brewster doesn’t have a direct childcare subsidy, so this program does help Brewster families with childcare needs up to 80% of the area medium income, this number was expanded in 2022. The next steps if the Board approves Brewster continuing to be the lead community, is a public hearing to be held on January 9, 2023 and Baily Boyd Associates preparing the application on our behalf with expanded options. Ms. Kalinick shared that we have expended about 40% of the childcare voucher program with applications pending. This is a regional grant with the Towns of Wellfleet, Brewster and Dennis and has been sha red equally this year. Chair Whitney expressed the full support of the Board to continue as the lead community into the next fiscal year. FYIs None Matters Not Reasonably Anticipated by the Chair None Questions from the Media None Next Meetings January 9, January 11 (Joint with the Finance Committee re. 5 Year Capital Improvement Plan) and January 23, 2023 Adjournment Selectperson Hoffmann moved to adjourn at 8:27pm. Selectperson Bingham second. A roll call vote was taken. Selectperson Chaffee-yes, Selectperson Bingham-yes, Selectperson Chatelain-yes, Selectperson Hoffmann-yes, Chair Whitney-yes. The Board vote was 5-Yes, 0-No. Respectfully submitted by Erika Mawn, Executive Assistant Approved: __________________ Signed: _________________________________________ Date Selectperson Hoffmann, Clerk of the Select Board Accompanying Documents in Packet: Agenda, TA documents, Consent agenda items, Fall 2022 TM report, Meeting format memo, License renewal documents, NRHS project documents, Crosby Mansion Fee structure, Facility use application, Captains Golf Course documents, DNR Fee schedule, CDBG memo, FYIs 01 / 09 / 2023 Doc ID: a33038a47844884ec1428a2a6b6b319f92225076 ALCOH ABCC License 44 LiCENJJSE 05537 -RS -0134 OLIC BEVERAGES The Licensing Board of the TOWN OF BREWSTER, Massachusetts Hereby Grants an ANNUAL ALL ALCOHOLIC RESTAURANT LICENSE To Expose, Keep for Sale, and to Sell All Kinds of Alcoholic Beverages TO BE CONSUMED ON THE PREMISES To: BANDG LLC d/b/a APT CAPE COD Regina Felt Castellano, Manager On the following described premises at 2149 Main Street, Brewster MA: Consisting of a single story, 1,200 sq. ft. four room building consisting of a kitchen, dining room, and two bathrooms. There are three entrances to the building, one entrance opens to an attached fenced in 40' by 40' patio for seasonal seating. This license is granted and accepted upon the express condition that the license shall, in all respects, conform to all of the provisions of the Liquor Control Act, Chapter 138 of the General Law, as amended, and any rules or regulations made thereunder by the licensing authorities. This license expires on February 26, 2023 unless earlier suspended, cancelled or revoked. IN TESTIMONY WHEREOF, the undersigned have hereunto affixed their official signatures this 19th day 8ece r 2022. The hours during which alcoholic beverages may be sold are: Monday — Saturday: 11:00am—12:00am Sunday: 12:00pm — 12:00am In accordance with State Law governing same and subject to State ABCC rulings. Brewster Select Bo. d Local Licensing Aut •rity THIS LICENSE SHALL BE DISPLAYED ON THE PREMISES IN A CONSPICUOUS LOCATION Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Office of: Select Board Town Manager Memo To: Brewster Select Board From: Erika Mawn, Executive Assistant Date: February 17, 2023 RE: All Alcoholic Beverages Package Store License Transfer, Pledge of Inventory and Collateral for Brewster Village Marketplace Brewster Market & Liquors, Inc. is purchasing the business, real estate and estimated inventory of KMKB, Inc. located at 1760 Main Street, known as Brewster Market Village Place. As part of the sale, we have received an application to transfer their All-Alcoholic Beverages Package Store Annual License. Along with the transfer of liquor license, there will also be a pledge of inventory and a pledge of collateral. The Town Manager’s office has received all required documentation for the Local Licensing Authority (the Select Board) to review and approve the transfer and pledges. Once approved by the local licensing authority, the application will be sent to the Alcoholic Beverages Control Commission for review and final approval. We have been advised that there are no major changes to the business model, the store will remain as a convenient store/grocer with deli and the sale of beer, wine and liquor. There are no changes to the store footprint to what is already licensed. The hours in which alcohol will be sold will remain Monday- Saturday 8am until 11pm and Sundays from 10am until 11pm. The current store hours are Monday through Saturday from 7am until 7pm and closed on Sundays. The new owners propose the store hours will be 7am until 11pm daily. The application has been reviewed by various departments and their feedback is outlined below. Building Department: Unless there are changes made to the structure or the signs, the Building Department has no concerns or comments. Planning Department: No concerns or specific comments for this transfer. Town Administration: Requested to confirm hours of operation for the business and liquor sales. Inquired to see if the new owners intend to make any significant changes to the current business model. Attorney Mooradian responded that the premises are staying the same as currently licensed and will continue to operate as a deli/convenience store. Fire Department: Fire lanes, parking lot lanes, and access to the building shall be in place and left open for Fire Department access. In addition, parking shall take place in designated areas only. Police Department: No concerns with the transfer, the ABCC will review the other interests to assure the new owner is not over their limit within the State. Health Department: Request for the new owners to contact the Health Department with regards to food service permitting prior to operating. In addition, if the new owners plan to continue to offer smoking products for sale, they will need to apply for a Tobacco Permit from the Health Department as well as with the State. DEMAKIS LAW OFFICES, P. C. GREGORY C. DEMAKIS THOMAS C. DEMAKIS SANDOR RABKIN JOHN M. MOORADIAN January 30, 2023 Erika Mawn Board of Selectmen Brewster Town Hall 2198 Main Street Brewster, MA 02631 56 CENTRAL AVENUE LYNN, MASSACHUSETTS 01901 TEL. (781) 595-3311 FAX (781) 592-4990 www.demakislaw.com RE: Transfer application for an Annual All Alcohol Beverages License of Brewster Market & Liquors, Inc. d/b/a Brewster Village Marketplace, Brewster, MA Dear Ms. Mawn: Enclosed please find the following documents with regard to the above -referenced application: 1) DOR and DUA Certificates for KMKB, Inc. 2) ABCC Transaction Summary. 3) ABCC Online Application Forms, including: a. Monetary Transmittal Form with Proof of ABCC Payment. b. Retail Application. c. Manager Application. d. Applicant's Statement. e. CORI Forms 4) Corporate Resolution naming Raj Patel manager and authorizing the President, Tapan Patel, to apply for the transfer of the above -referenced liquor license and to pledge said license. 5) Corporate Documents — copy of Articles of Organization. 6) Sales Agreements - Copy of Asset Purchase and Sale Agreement. 7) Proof of Citizenship for the director(s) and manager. 8) Flow Chart for financing. 9) Loan Documents. 10) Source of Funds. 11) Proof of Legal Right to Occupy - Lease Documentation. 12) Floor Plan. Thank you very much for your time and cooperation. If you have any questions or need additional information, please feel free to call me at extension 105. Enclosure Since = yours; ooradian orney at law DOR/DUA CERTIFICATES   Cer tificate Id:66936       The Depar tment of Unemployment Assistance cer tifies that as of 2/1/2023 ,KMKB, Inc is current in all its obligations relating to contributions, payments in lieu of contributions, and the employer medical assistance contribution established in G.L.c.149,§189.   This cer tificate expires in 30 days from the date of issuance.       Katie Dishnica, Acting Director   Depar tment of Unemployment Assistance Page 1 of 1 CHARLES F. HURLEY BUILDING ·19 STANIFORD STREET ·BOSTON, MA 02114 www.mass.gov/uima THE COMMONWEALTH OF MASSACHUSETTS EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT DEPARTMENT OF UNEMPLOYMENT ASSISTANCE Maura Healey GOVERNOR Kim Driscoll LT. GOVERNOR DONT DISPLAY DONT DISPLAY DONT DISPLAY DONT DISPLAY 413925687 Lauren E. Jones SECRETARY Katie Dishnica ACTING DIRECTOR DONT DISPLAY DONT DISPLAY DONT DISPLAY DONT DISPLAY KMKB, Inc 1760 MAIN STREET BREWSTER, MA 02631 EAN:   80340671 February 01, 2023 KMKB INC 1760 MAIN ST BREWSTER MA 02631-1887 Commonwealth of Massachusetts Department of Revenue Geoffrey E. Snyder, Commissioner mass.gov/dor CERTIFICATE OF GOOD STANDING AND/OR TAX COMPLIANCE Case ID: L1245423136 February 2, 2023 0-001-870-725 Letter ID: Notice Date: The Commissioner of Revenue certifies that, as of the date of this certificate, KMKB INC is in compliance with its tax obligations under Chapter 62C of the Massachusetts General Laws. This certificate doesn't certify that the taxpayer is compliant in taxes such as unemployment insurance administered by agencies other than the Department of Revenue, or taxes under any other provisions of law. This is not a waiver of lien issued under Chapter 62C, section 52 of the Massachusetts General Laws. Why did I receive this notice? What if I have questions? Visit us online! Visit mass.gov/dor to learn more about Massachusetts tax laws and DOR policies and procedures, including your Taxpayer Bill of Rights, and MassTaxConnect for easy access to your account: • Review or update your account • Contact us using e-message • Sign up for e-billing to save paper • Make payments or set up autopay If you have questions, call us at (617) 887-6400 or toll-free in Massachusetts at (800) 392-6089, Monday through Friday, 9:00 a.m. to 4:00 p.m.. Edward W. Coyle, Jr., Chief Collections Bureau APPLICATION SUMMARY OF TRANSACTION KMKB, INC. D/B/A BREWSTER VILLAGE MARKETPLACE TO BREWSTER MARKET & LIQUORS, INC. Buyer: Brewster Market & Liquors, Inc. — Tapan Patel is the President, Treasurer, Secretary, Director and 100% shareholder. Raj Patel is the proposed manager of record. Seller: KMKB, Inc. Purchase Price: $950,000 (business), $800,000 (real estate), $50,000 (estimated inventory) Finance: The applicant is funding the purchase of the business via a $700,000 promissory note to Fall River Five Cents Savings Bank and the purchase of the real estate via a $640,000 promissory note to Fall River Five Cents Savings Bank. Tapan Patel is contributing $460,000 towards the purchase of the business and real estate via a personal line of credit. The inventory is estimated at $50,000 and is included in the financing outlined above. Any loan documents, pledge agreements, or leases customarily signed at closing will be signed after licensy approval and upon closing of the transaction. Patel The Commonwealth of Massachusetts Alcoholic Beverages Control Commission 95 Fourth Street, Suite 3, Chelsea, MA 02150-2358 www.mass.gov/abcc RETAIL ALCOHOLIC BEVERAGES LICENSE APPLICATION MONETARY TRANSMITTAL FORM APPLICATION FOR A TRANSFER OF LICENSE APPLICATION SHOULD BE COMPLETED ON-LINE, PRINTED, SIGNED, AND SUBMITTED TO THE LOCAL LICENSING AUTHORITY. ECRT CODE: RETA Please make $200.00 payment here: ABCC PAYMENT WEBSITE PAYMENT MUST DENOTE THE NAME OF THE LICENSEE CORPORATION, LLC, PARTNERSHIP, OR INDIVIDUAL AND INCLUDE THE PAYMENT RECEIPT ABCC LICENSE NUMBER (IF AN EXISTING LICENSEE, CAN BE OBTAINED FROM THE CITY) ENTITY/ LICENSEE NAME ADDRESS 00019-P K-0134 Brewster Market & Liquors, Inc. 1760 Main Street CITY/TOWN Brewster For the following transactions (Check all that apply): El New License ® Transfer of License • Change of Manager Change of Officers/ Directors/LLC Managers • Change of Location El Alteration of Licensed Premises • Change Corporate Name Change of Ownership Interest (LLC Members/ LLP Partners, Trustees) STATE MA ZIP CODE ri Change of Class (i.e. Annual / Seasonal) 0 Change of License Type (i.e. club/restaurant) • Change of Category (i.e. All Alcohol/Wine, Malt) • Issuance/Transfer of Stock/New Stockholder Other Pledge Inventory 02361 Change Corporate Structure (i.e.Corp/LLC) El Pledge of Collateral (i.e. License/stock) EI Management/Operating Agreement Change of Hours Ei Change of DBA THE LOCAL LICENSING AUTHORITY MUST SUBMIT THIS APPLICATION ONCE APPROVED VIA THE ePLACE PORTAL Alcoholic Beverages Control Commission 95 Fourth Street, Suite 3 Chelsea, MA 02150-2358 Payment Confirmation YOUR PAYMENT HAS PROCESSED AND THIS IS YOUR RECEIPT Your account has been billed for the following transaction. You will receive a receipt via email. Transaction processed Suicce ssMfly. INVOICE : 10Ciac3dd=4af -± 9d -96w-686727021 awl Description Applicant, License or Registration Number Amount I FILING FEES -RETAIL Brewster Market & Liquors Inc. $200.00 $200.00 Date Paid: 1/30/2023 12:15:42 PM EDT Payment On Behalf Of License Number or Business Name: Brewster Market & Liquors, Inc. Fee Type: FILING FEES -RETAIL Total Convenience Fee: $0.35 Total Amount Paid: $200.35 Billing Information First Name: John Last Name: Mooradian Address: 56 Central Avenue City: Lynn State: MA Zip Code: 01901 Email Address: jmooradian@demakislaw.com The Commonwealth of Massachusetts Alcoholic Beverages Control Commission 95 Fourth Street, Suite 3, Chelsea, MA 02150-2358 www.mass.gov/abcc APPLICATION FOR A TRANSFER OF LICENSE Municipality Brewster 1. TRANSACTION INFORMATION ® Transfer of License ❑ Alteration of Premises ❑ Change of Location Pledge of Inventory • Pledge of License ❑ Pledge of Stock ❑ Change of Class ❑ Change of Category ❑ Change of License Type (§12 ONLY, e.q. "club" to "restaurant") ❑ Management/Operating Agreement ❑ Other Please provide a narrative overview of the transaction(s) being applied for. On -premises applicants should also provide a description of the intended theme or concept of the business operation. Attach additional pages, if necessary. Brewster Market & Liquors, Inc. is purchasing the business assets and Section 15 all alcohol beverage package store license issued to KMKB, Inc. Brewster Market & Liquors, Inc. is seeking 1) approval of the transfer of the license, 2) approval of Mark Barbi as Manager of Record, and 3) approval of a pledge of the license and inventory to Fall River Five Cents Savings Bank, As part of the transaction, 1760 Brewster Realty, LLC is purchasing the real estate located at 1760 Main Street, Brewster. Brewster Market & Liquors, Inc. will lease the premises from 1760 Brewster Realty, LLC. 2. LICENSE CLASSIFICATION ON/OFF-PREMISES TYPE Off -Premises -15 3. BUSINESS ENTITY INFORMATION The entity that will be issued the license and have operational control of the premises. Current or Seller's License Number Entity Name DBA Street Address Phone Add'I Phone 00019-PK-0134 FEIN Brewster Market & Liquors, Inc. Brewster Village Marketplace Manager of Record 92-1569854 Mark Barbi 1760 Main Street, Brewster, MA 02631 508-896-2905 Email Website www.brewstervillagemarketplace.com 4. DESCRIPTION OF PREMISES Please provide a complete description of the premises to be licensed, including the number of floors, number of rooms on each floor, any outdoor areas to be included in the licensed area, and total square footage. If this application alters the current premises, provide the specific changes from the last approved description. You must also submit a floor plan. Retail store located at 1760 Main Street, Brewster. Consists of approximately 3,168 square feet with 3 entrances/exits and stock cellar. Total Sq. Footage Number of Entrances 3,168 3 Seating Capacity Number of Exits N/A 3 Occupancy Number Number of Floors 1 1 APPLICATION FOR A TRANSFER OF LICENSE 5. CURRENT OFFICERS, STOCK OR OWNERSHIP INTEREST By what means is the license being transferred? List the individuals and entities of the current ownership. Attach additional pages if necessary utilizing the format below. Name of Principal Title/Position Percentage of Ownership Transferor Entity Name KMKB, Inc. Purchase Kelly Cifelli Name of Principal Name of Principal Name of Principal Name of Principal President, Treasuer, Secretary, Director Title/Position Title/Position Title/Position Title/Position 100% Percentage of Ownership Percentage of Ownership Percentage of Ownership Percentage of Ownership 6. PROPOSED OFFICERS, STOCK OR OWNERSHIP INTEREST List all individuals or entities that will have a direct or indirect, beneficial or financial interest in this license (E.g. Stockholders, Officers, Directors, LLC Managers, LLC Members, LLP Partners, Trustees etc.). Attach additional page(s) provided, if necessary, utilizing Addendum A. • The individuals and titles listed in this section must be identical to those filed with the Massachusetts Secretary of State. • The individuals identified in this section, as well as the proposed Manager of Record, must complete a CORI Release Form. • Please note the following statutory requirements for Directors and LLC Managers: On Premises (E.g.Restaurant/ Club/Hotel) Directors or LLC Managers - At least 50% must be US citizens; Off Premises(Liquor Store) Directors or LLC Managers - All must be US citizens and a majority must be Massachusetts residents. • If you are a Multi -Tiered Organization, please attach a flow chart identifying each corporate interest and the individual owners of each entity as well as the Articles of Organization for each corporate entity. Every individual must be identified in Addendum A. Name of Principal Residential Address SSN DOB Tapan Patel Title and or Position Percentage of Ownership Director/ LLC Manager US Citizen President, Treasurer, Secretary, Director Name of Principal Title and or Position Name of Principal Title and or Position Name of Principal Title and or Position 100% Residential Address (.Yes (No ()Yes ()No SSN Percentage of Ownership Director/ LLC Manager US Citizen C)Yes C)No Residential Address (' Yes () No SSN Percentage of Ownership Director/ LLC Manager US Citizen 0 Yes C) No Residential Address () Yes 0 No SSN Percentage of Ownership Director/ LLC Manager US Citizen MA Resident (.)Yes ()No DOB MA Resident C)Yes ()No DOB MA Resident C)Yes C)No DOB MA Resident C) Yes (') No C) Yes () No ()Yes C)No 2 APPLICATION FOR A TRANSFER OF LICENSE 6. PROPOSED OFFICERS, STOCK OR OWNERSHIP INTEREST (Continued...) Name of Principal Residential Address SSN Title and or Position Name of Principal Title and or Position Name of Principal Title and or Position Additional pages attached? Percentage of Ownership Director/ LLC Manager US Citizen Residential Address C) Yes C)No ()Yes C)No SSN Percentage of Ownership Director/ LLC Manager US Citizen Residential Address OYes ONo ()Yes ()No SSN Percentage of Ownership Director/ LLC Manager US Citizen ()Yes (.)No O Yes C) No C) Yes C) No CRIMINAL HISTORY Has any individual listed in question 6, and applicable attachments, ever been convicted of a State, Federal or Military Crime? If yes, attach an affidavit providing the details of any and all convictions. DOB MA Resident ()Yes C, No DOB MA Resident ()Yes (7)No DOB MA Resident ()Yes ONo ()Yes (.)No 6A. INTEREST IN AN ALCOHOLIC BEVERAGES LICENSE Does any individual or entity identified in question 6, and applicable attachments, have any direct or indirect, beneficial or financial interest in any other license to sell alcoholic beverages? Yes ® No ❑ If yes, list in table below. Attach additional pages, if necessary, utilizing the table format below. Name License Type License Name Municipality See Attached Spreadsheet 6B. PREVIOUSLY HELD INTEREST IN AN ALCOHOLIC BEVERAGES LICENSE Has any individual or entity identified in question 6, and applicable attachments, ever held a direct or indirect, beneficial or financial interest in a license to sell alcoholic beverages, which is not presently held? Yes ® No ❑ f yes, list in table below. Attach additional pages, if necessary, utilizing the table format below. Name License Type License Name Tapan Patel Section 15 Kaival Hanson, LLC Tapan Patel Section 15 20Ten Ashmont Market, Inc. 3 APPLICATION FOR A TRANSFER OF LICENSE 6C. DISCLOSURE OF LICENSE DISCIPLINARY ACTION Have any of the disclosed licenses listed in question 6Aor 6B ever been suspended, revoked or cancelled? Yes No ® If yes, list in table below. Attach additional pages, if necessary, utilizing the table format below. Date of Action Name of License City Reason for suspension, revocation or cancellation 7. CORPORATE STRUCTURE Entity Legal Structure State of Incorporation Corporation Massachusetts Date of Incorporation 1/4/2022 Is the Corporation publicly traded? ( Yes (.`, No 8. OCCUPANCY OF PREMISES Please complete all fields in this section. Please provide proof of legal occupancy of the premises. • If the applicant entity owns the premises, a deed is required. • If leasing or renting the premises, a signed copy of the lease is required. • If the lease is contingent on the approval of this license, and a signed lease is not available, a copy of the unsigned lease and a letter of intent to lease, signed by the applicant and the landlord, is required. • If the real estate and business are owned by the same individuals listed in question 6, either individually or through separate business entities, a signed copy of a lease between the two entities is required. Please indicate by what means the applicant will occupy the premises Landlord Name Landlord Phone 1760 Brewster Realty, LLC Landlord Address Landlord Email Lease 1760 Main Street, Brewster, MA Lease Beginning Date Lease Ending Date x/2023 x/2038 Rent per Month Rent per Year Will the Landlord receive revenue based on percentage of alcohol sales? $8,000 $96,000 ()Yes (.`) No 9. APPLICATION CONTACT The application contact is the person who the licensing authorities should contact regarding this application. Name: Title: John M. Mooradian Attorney Phone: Email: 781-595-3311 jmooradian@demakislaw.com 4 APPLICATION FOR A TRANSFER OF LICENSE 10. FINANCIAL DISCLOSURE A. Purchase Price for Real Estate $800,000 B. Purchase Price for Business Assets $950,000 C. Other* (Please specify) $50,000 D. Total Cost $1,800,000 *Other: (i.e. Costs associated with License Transaction including but not limited to: Property price, Business Assets, Renovations costs, Construction costs, Initial Start-up costs, Inventory costs, or specify other costs):" SOURCE OF CASH CONTRIBUTION Please provide documentation of available funds. (E,g. Bank or other Financial institution Statements, Bank Letter, etc.) Name of Contributor Amount of Contribution Tapan Patel $460,000 Total $460,000 SOURCE OF FINANCING ion Name of Lender Amount Type of Financing Is the lender a licensee pursuant to M.G,L. Ch, 138. Fall River Five Cents Savings f $700,000,00 Commercial Term Note (Business) ()Yes 6Z, No Fall River Five Cents Savings I $640,000,00 Commercial Term Note (Real Estate) ()Yes 6) No ()Yes 0 No ()Yes 0 No FINANCIAL INFORMATION Provide a detailed explanation of the form(s) and source(s) of funding for the cost identified above. The applicant is funding the purchase of the business via a $700,000 promissory note to Fall River Five Cents Savings Bank and the purchase of the real estate via a $640,000 promissory note to Fall River Five Cents Savings Bank. Tapan Patel is contributing $460,000 towards the purchase of the business and real estate via a personal line of credit. 11. PLEDGE INFORMATION Please provide signed pledge documentation. Are you seeking approval for a pledge? (; Yes () No Please indicate what you are seeking to pledge (check all that apply) ® License To whom is the pledge being made? Stock ® Inventory Fall River Five Cents Savings Bank 5 12. MANAGER APPLICATION A. MANAGER INFORMATION The individual that has been appointed to manage and control the licensed business and premises. Proposed Manager Name Residential Address Email Raj Patel Date of Birth 30-40 SSN Phone Please indicate how many hours per week you intend to be on the licensed premises B. CITIZENSHIP/BACKGROUND INFORMATION 0 No *Manager must be a U.S. Citizen Birth Certificate or Naturalization Papers. \Io all convictions. Attach additional pages, if necessary, Are you a U.S. Citizen?* it Yes If yes, attach one of the following as proof of citizenship US Passport, Voter's Certificate, Have you ever been convicted of a state, federal, or military crime? CYes If yes, fill out the table below and attach an affidavit providing the details of any and utilizing the format below. Date Municipality Charge Disposition C. EMPLOYMENT INFORMATION Please provide your employment history. Attach additional pages, if necessary, utilizing the format below. Start Date End Date Position Employer Supervisor Name See attached resume D. PRIOR DISCIPLINARY ACTION Have you held a beneficial or financial interest in, or been the manager of, a license to sell alcoholic beverages that was subject to disciplinary action? () Yes •,No If yes please fill out the table. Attach additional pages, if necessary,utilizing the format below. Date of Action Name of License State City Reason for suspension, revocation or cancellation I hereby swear under the pains and •enalties of perjury that the information I have provided in this application is true and accurate: Manager's Signature Date ANUhg./ 29 202$ 6 13. MANAGEMENT AGREEMENT Are you requesting approval to utilize a management company through a management agreement? If yes, please fill out section 13. Please provide a narrative overview of the Management Agreement. Attach additional pages, if necessary. (`Yes ( No IMPORTANT NOTE: A management agreement is where a licensee authorizes a third party to control the daily operations of the license premises, while retaining ultimate control over the license, through a written contract. This does not pertain to a liquor license manager that is employed directly by the entity. 13A. MANAGEMENT ENTITY List all proposed individuals or entities that will have a direct or indirect, beneficial or financial interest in the management Entity (E.g. Stockholders, Officers, Directors, LLC Managers, LLP Partners, Trustees etc.). Entity Name Address Name of Principal Title and or Position Residential Address Percentage of Ownership Director ()Yes fl No Name of Principal Title and or Position Residential Address Percentage of Ownership Director f Yes () No Name of Principal Title and or Position Residential Address Percentage of Ownership Director °Yes ()No Name of Principal Title and or Position Residential Address Percentage of Ownership Director (iYes ONo CRIMINAL HISTORY Has any individual identified above ever been convicted of a State, Federal or Military Crime? If yes, attach an affidavit providing the details of any and all convictions. 13B. EXISTING MANAGEMENT AGREEMENTS AND INTEREST IN AN ALCOHOLIC BEVERAGES LICENSE Does any individual or entity identified in question 13A, and applicable attachments, have any direct or indirect, beneficial or financial interest in any other license to sell alcoholic beverages; and or have an active management agreement with any other licensees? Yes ❑ No ❑ If yes, list in table below. Attach additional pages, if necessary, utilizing the table format below. Phone SSN US Citizen OYes (')No SSN US Citizen ()Yes {')No SSN US Citizen (7 Yes ()No SSN US Citizen O Yes ()No DOB MA Resident ()Yes C,, No DOB MA Resident Yes ()No DOB MA Resident (' Yes () No DOB MA Resident (} Yes () No () Yes () No Name License Type License Name Municipality 7 13C. PREVIOUSLY HELD INTEREST IN AN ALCOHOLIC BEVERAGES LICENSE Has any individual or entity identified in question 13A, and applicable attachments, ever held a direct or indirect, beneficial or financial interest in a license to sell alcoholic beverages, which is not presently held? Yes ❑ No ❑ If yes, list in table below. Attach additional pages, if necessary, utilizing the table format below, Name License Type License Name Municipality 13D. PREVIOUSLY HELD MANAGEMENT AGREEMENT Has any individual or entity identified in question 13A, and applicable attachments, ever held a management agreement with any other Massachusetts licensee? Yes ❑ No ❑ If yes, list in table below. Attach additional pages, if necessary, utilizing the table format below. Licensee Name License Type Municipality Date(s) of Agreement 13E. DISCLOSURE OF LICENSE DISCIPLINARY ACTION Have any of the disclosed licenses listed in question section 13B, 13C, 13D ever been suspended, revoked or cancelled? Yes ❑ No ❑ If yes, list in table below. Attach additional pages, if necessary, utilizing the table format below. Date of Action Name of License City Reason for suspension, revocation or cancellation 13F. TERMS OF AGREEMENT a. Does the agreement provide for termination by the licensee? b. Will the licensee retain control of the business finances? c. Does the management entity handle the payroll for the business? Yes ❑ No ❑ Yes ❑ No ❑ Yes ❑ No ❑ d. Management Term Begin Date e. Management Term End Date f. How will the management company be compensated by the licensee? (check all that apply) ❑ $ per month/year (indicate amount) ❑ % of alcohol sales (indicate percentage) ❑ % of overall sales (indicate percentage) ❑ other (please explain) ABCC Licensee Officer/LLC Manager Signature: Title: Date: Management Agreement Entity Officer/LLC Manager Signature: Title: Date: 8 APPLICANT'S STATEMENT Tapan Patel of Authorized Signatory the: sole proprietor; E partner; ®corporate principal; ❑ LLC/LLP manager Brewster Market & Liquors, Inc. Name of the Entity/Corporation hereby submit this application (hereinafter the "Application"), to the local licensing authority (the "LLA") and the Alcoholic Beverages Control Commission (the "ABCC" and together with the LLA collectively the "Licensing Authorities") for approval. I do hereby declare under the pains and penalties of perjury that I have personal knowledge of the information submitted in the Application, and as such affirm that all statements and representations therein are true to the best of my knowledge and belief. I further submit the following to be true and accurate: (1) I understand that each representation in this Application is material to the Licensing Authorities' decision on the Application and that the Licensing Authorities will rely on each and every answer in the Application and accompanying documents in reaching its decision; (2) I state that the location and description of the proposed licensed premises are in compliance with state and local laws and regulations; (3) I understand that while the Application is pending, I must notify the Licensing Authorities of any change in the information submitted therein. I understand that failure to give such notice to the Licensing Authorities may result in disapproval of the Application; (4) I understand that upon approval of the Application, I must notify the Licensing Authorities of any change in the ownership as approved by the Licensing Authorities. I understand that failure to give such notice to the Licensing Authorities may result in sanctions including revocation of any license for which this Application is submitted; (5) I understand that the licensee will be bound by the statements and representations made in the Application, including, but not limited to the identity of persons with an ownership or financial interest in the license; (6) I understand that all statements and representations made become conditions of the license; (7) I understand that any physical alterations to or changes to the size of the area used for the sale, delivery, storage, or consumption of alcoholic beverages, must be reported to the Licensing Authorities and may require the prior approval of the Licensing Authorities; (8) I understand that the licensee's failure to operate the licensed premises in accordance with the statements and representations made in the Application may result in sanctions, including the revocation of any license for which the Application was submitted; and (9) I understand that any false statement or misrepresentation will constitute cause for disapproval of the Application or sanctions including revocation of any license for which this Application is submitted. (10) I confirm that the applicant corporation and each individual listed in the ownership section of the application is in good standing with the Massachusetts Department of Revenue and has complied with all laws of the Commonwealth relating to taxes, reporting of employees and contractors, and withholding and remitting of child support. Signature: Title: President Date: Question 6a Licenses Currently Held Name License Type License Name Municipality Tapan Patel Section 15 New Jamaica Plain Market, Inc. Boston Tapan Patel Section 15 20Ten Larry's Liquors, Inc. Bellingham Tapan Patel Section 15 Gomes Liquors, Inc. Fitchburg Tapan Patel Section 12 S&H Hotel Yarmouth, LLC Yarmouth Tapan Patel Section 12 Squire Revere, LLC Revere RAJ PATEL Resourceful and multi -talented person able to work in diverse areas. More than 6 years of experience in the satisfactory management of varied hotel/restaurant duties and tasks. Personable and friendly with guests and colleagues alike. EXPERIENCE DUNKIN DONUTS/ NORTHERN MANAGEMENT GROUP Dedham, MA Area Director of Accounting December 2020 - Present • Constructed policies and procedures for tracking and reconciliation of transections. • Managed banking operations, including accounts payable, accounts receivable. • Managed payroll for more than 250 employees • Proactively developed cost -control strategies. • Maintained general ledger, Profit & Loss statements, monthly invoices and other financial records. HOLIDAY INN EXPRESS- BRYAN MONTPELIER Montpelier, 011 General Manager August 2020- December 2020 • Coordinated with various departmental managers including housekeeping, food & beverage, front office, maintenance, etc, to ensure efficient operations • Supervised the recruitment and hiring of top notch staff for all hotel departments • Defined performance metrics and initiated tracking systems. • Intervened in problem area to improve employee workflow, goals and motivations. • Made monthly budget and expense goals to ensure maximum profit and cost saving. COMFORT SUITES — BENTON HARBOR Benton Harbor, MI General Manager April 2020 — August 2020 • Managed all aspects of the hotel environment through a team of assistant manager, housekeeping director, front office manager and other hotel staff. • Processed financial transactions, vendor accounts and billing. • Built and maintained relationships with the guests and corporate entities. • Demonstrated the highest level of personalized service to guests. HILTON GARDEN INN — CHICAGO MIDWAY AIRPORT Chicago, IL Front Office Manager January 2019- December 2019 • Provided inputs for budgets, monthly forecast, operating statements and payroll progress reports to assist revenue management • Managed weekly bank deposits, third -party vendor payments, on -site room block management, and master billing process including Accounts Payable and Accounts Receivable ledgers. • Managed day-to-day operations, ensuring the quality, standards and meeting the expectations of the customers on a daily basis. • Assisted housekeeping and F&B department as and when required. • Managed controllable expenses to achieve or exceed pre -determined goals • Handled complaints, settled disputes, and conflicts, or otherwise negotiating with others. • Supervised staffing levels to ensure operational needs and financial objectives are met. • Ensured regular communication with employees to create awareness of business objectives, recognize performance, and produce desired results. HYATT CENTRIC THE LOOP Chicago, IL Front Desk Supervisor April 2017- January 2019 • Assisted with the daily administrative duties of the hotel. • Developed and executed room upsell program in order to meet/exceed revenue goals. • Trained and oriented front office staff as and when needed. • Coordinated weekly meetings to discuss sale strategy, revenue and customer satisfaction goals. • Managed online inventory and enforced measures to achieve sold out nights during peak season. • Analyzed, investigated and resolved guest complaints. • Resolving queries about third party reservations, fraudulent credit cards and chargebacks. • Worked as Manager On Duty during every shift, RESIDENCE INN BY MARRIOTT Lombard, IL Night Auditor/ Guest Services Representative February 2017 -April 2017 • Settled credit card payments through batch processing. • Generated reports outlining occupancy, daily transactions, revenue totals, etc. • Reconciled the daily cash log and night audit report. • Resolved accounting discrepancies and ensured correct routing for corporate accounts. • Reviewed group charges according to the contracted rates and clauses. HYATT CENTRIC THE LOOP Chicago, IL Night Auditor/ Guest Services Agent March 2016- November 2016 • Made nightly cash deposits, logged bank statements, monitored and submitted daily reports, organized and verified receipts; identified and corrected discrepancies. • Performed award night redemptions to generate extra revenue. • Accepted walks from other hotels to ensure perfect sell out. • Reviewed and completed outstanding balance and open folio accounts, HOLIDAY INN EXPRESS Schaumburg, IL Night Auditor August 2015- March 2016 • Worked as a PBX operator during night shifts. • Balanced accounting discrepancies and reviewed group billing. • Supervised morning breakfast preparation. AMERICA'S BEST INN AND SUITES Front Desk Agent/ Night Auditor TRAVEL INN Front Desk Agent/ Night Auditor EDUCATION • Bachelor's degree Flowood, MS May 2013- May 2015 Jackson, MS May 2013- May 2015 STEVEN GROSSMAN TREASURER AND RECEIVER GENERAL Commonwealth of Massachusetts Alcoholic Beverages Control Commission 239 Causeway Street, First Floor Boston, MA 02114 CORI REQUEST FORM KIM S. GAINSBORO, ESQ. CHAIRMAN The Alcoholic Beverages Control Commission has been certified by the Criminal History Systems Board to access conviction and pending Criminal Offender Record Information. For the purpose of approving each shareholder, owner, licensee or applicant for an alcoholic beverages license, I understand that a criminal record check will be conducted on me, pursuant to the above. The information below is correct to the best of my knowledge. ABCC NUMBER: LICENSEE NAME: Brewster Market & Liquors, Inc. CITY/TOWN: Brewster (IF EXISTING LICENSEE) APPLICANT INFORMATION LAST NAME: Patel MAIDEN NAME OR ALIAS (IF APPLICABLE): DATE OF BIRTH: MOTHER'S MAIDEN NAME: GENDER: FIRST NAME: Tapan SSN: MIN CURRENT ADDRESS: CITY/TOWN: FORMER ADDRESS: CITY/TOWN: HEIGHT: DRIVER'S LICENSE #: 1 PLACE OF BIRTH: MIDDLE NAME: India ID THEFT INDEX PIN (IF APPLICABLE): STATE LIC. ISSUED: • WEIGHT: EYE COLOR: Massachusetts STATE: MA ZIP: STATE: MA ZIP: PRINT AND SIGN PRINTED NAME: Tapan Patel APPLICANT/EMPLOYEE SIGNATURE: NOTARY INFORMATION On this before me, the undersigned notary public, personally appeared Tapan Patel (name of document signer), proved to me through satisfactory evidence of identification, which were to be the person whose name is signed on the preceding or attached document, and acknowledged to me that (he) (she) signed it voluntarily for its stated purpose. DIVISION USE ONLY REQUESTED BY: SIGNATURE OF CORI-AUTHORIZED EMPLOYEE The DCJI Identify Theft Index PIN Number is to be completed by those applicants that have been Issued an Identity Theft PIN Number by the DCII. Certified agencies are required to provide all applicants the opportunity to include the information to ensure the accuracy of the CORI request process. ALL CORI request forms that Include this field are required to be submitted to the 001 via mall or by fax to (617) 660-4614. NOTARY STEVEN GROSSMAN TREASURER AND RECEIVER GENERAL Commonwealth of Massachusetts Alcoholic Beverages Control Commission 239 Causeway Street, First Floor Boston, MA 02114 CORI REQUEST FORM KIM S. GAINSBORO, ESQ. CHAIRMAN The Alcoholic Beverages Control Commission has been certified by the Criminal History Systems Board to access conviction and pending Criminal Offender Record Information. For the purpose of approving each shareholder, owner, licensee or applicant for an alcoholic beverages license, I understand that a criminal record check will be conducted on me, pursuant to the above. The information below is correct to the best of my knowledge. ABCC LICENSE INFORMATION ABCC NUMBER: EXISTING LICENSEE) LICENSEE NAME: Brewster Market & Liquors, Inc. CITY/TOWN: Brewster IIF APPLICANT INFORMATION LAST NAME: Patel MAIDEN NAME OR ALIAS (IF APPLICABLE): DATE OF BIRTH: MOTHER'S MAIDEN NAME: GENDER: CURRENT ADDRESS: CITY/TOWN: FORMER ADDRESS: CITY/TOWN: FIRST NAME: Raj SSN: HEIGHT: DRIVER'S LICENSE #: w PLACE OF BIRTH: MIDDLE NAME: India ID THEFT INDEX PIN (IF APPLICABLE): STATE LIC. ISSUED: EYE COLOR: WEIGHT: Massachusetts STATE: MA ZIP: STATE: MA ZIP: PRINT AND SIGN PRINTED NAME: Raj Patel APPLICANT/EMPLOYEE SIGNATURE: NOTARY INFORMATION On this '254-1 6141UDI cOZ- e me, the undersigned notary public, personally appeared 1 (name of document signer), proved to me through satisfactory evidence of identification, which were to be the person whose name is signed on the preceding or attached document, and acknowledged to its stated purpose. LUCIA FERRARA Notary Public Commonwealth of Massachusetts My Commission Expires September 4, 2026 Raj Patel t (he) (she) signed it voluntarily for DIVISION USE ONLY REQUESTED BY: 51GNATUREOFCORI-AUTHOWWZE° EMPLOYEE The DC.11 Identify Theft Index PIN Number is to be completed by those applicants that have been Issued an Identity Theft PIN Number by the DCII. Certified agencies are required to provide all applicants the opportunity to Include this Information to ensure the accuracy of the CORI request process. All CORI request forms that include this field are required to be submitted to the 001 via mall or by fax to (617) 660-4614. CORPORATE VOTE CORPORATE VOTE The Board of Directors or LLC Managers of Brewster Market & Liquors, Inc. duly voted to apply to the Licensing Authority of Entity Name Brewster City/Town Commonwealth of Massachusetts Alcoholic Beverages Control Commission on For the following transactions (Check all that apply): • New License ▪ Transfer of License Ei Change of Manager ri Change of Officers/ Directors/LLC Managers • Change of Location El Change of Class (1.e.Annual/Seasonal) Alteration of Licensed Premises n Change of License Type (I.e.club / restaurant) • Change Corporate Name � Change of Category (i.e. All Alcohol/Wine, Malt) Change of Ownership Interest n Issuance/Transfer of Stock/New Stockholder • (LLC Members/ LLP Partners, Trustees) QX Other "VOTED: To authorize Pledge Inventory and the 1/4/2023 Date of Meeting Change Corporate Structure (i.e. Corp / LLC) • Pledge of Collateral (.e. License/stock) • Management/Operating Agreement Change of Hours • Change of DBA Tapan Patel Name of Person to sign the application submitted and to execute on the Entity's behalf, any necessary papers and do all things required to have the application granted." "VOTED: To appoint Raj Patel Name of Liquor License Manager as its manager of record, and hereby grant him or her with full authority and control of the premises described in the license and authority and control of the conduct of all business therein as the licensee itself could in any way have and exercise if it were a natural person residing in the Commonwealth of Massachusetts." A true copy attest, For Corporations ONLY A true copy attest, Corp '• rat Officer /LLC Manager Signature Co oraion Clerk's Signature (Print Name) (Print Name) I MA SOC Filing Number: 202365690140 Date: 1/4/2023 10:34:00 AM The Commonwealth of Massachusetts Minimum Fee: $250.00 William Francis Galvin k4 r" rz Secretary of the Commonwealth, Corporations Division One Ashburton Place, 17th floor Boston, MA 02108-1512 Telephone: (617) 727-9640 Articles of Organization (General Laws, Chapter 156D, Section 2.02; 950 CMR 113.16) Identification Number: 001627656 ARTICLE 1 The exact name of the corporation is: BREWSTER MARKET & LIQUORS, INC. ARTICLE II Unless the articles of organization otherwise provide, all corporations formed pursuant to G.L. C156D have the purpose of engaging in any lawful business. Please specify if you want a more limited purpose: ARTICLE III State the total number of shares and par value, if any, of each class of stock that the corporation is authorized to issue. All corporations must authorize stock. If only one class or series is authorized, it is not necessary to specify any particular designation. Class of Stock Par Value Per Share Enter 0 if no Par Total Authorized by Articles of Organization or Amendments Ncan of Shares Total Par Value Total Issued and Outstanding Nunr of Shares CNP $0.00000 275,000 $0.00 1,000 G.L. C156D eliminates the concept of par value, however a corporation may specify par value in Article III. See G.L. C156D Section 6.21 and the comments thereto. ARTICLE IV If more than one class of stock is authorized, state a distinguishing designation for each class. Prior to the issuance of any shares of a class, if shares of another class are outstanding, the Business Entity must provide a description of the preferences, voting powers, qualifications, and special or relative rights or privileges of that class and of each other class of which shares are outstanding and of each series then established within any class. ARTICLE V The restrictions, if any, imposed by the Articles of Organization upon the transfer of shares of stock of any class are: ANY STOCKHOLDER, INCLUDING THE HEIRS, ASSIGNS, EXECUTORS OR ADMINISTRATORS OF A DECEASED STOCKHOLDER, DESIRING TO SELL OR TRANSFER SUCH STOCK OWNED B Y HIM OR THEM, SHALL FIRST OFFER IT TO THE CORPORATION THROUGH THE BOARD OF DIRECTORS IN THE MANNER FOLLOWING: HE SHALL NOTIFY THE DIRECTORS OF HIS DESI RICE AT WHICH HE IS WILLING TO SELL OR TRANSFER AND THE NAME OF ON ARBITRATO R. THE DIRECTORS SHALL WITHIN THIRTY DAYS THEREAFTER, EITHER ACCEPT THE OFFER, OR BY NOTICE TO HIM IN WRITING NAME A SECOND ARBITRATOR, AND THESE TWO SHAL L NAME A THIRD. IT SHALL THEN BE THE DUTY OF THE ARBITRATORS TO ASCERTAIN THE VALUE OF THE STOCK, AND IF ANY ARBITRATOR SHALL NEGLECT OR REFUSE TO APPEAR AT ANY MEETING APPOINTED BY THE ARBITRATORS, A MAJORITY MAY ACT IN THE ABSEN CE OF SUCH ARBITRATOR. AFTER THE ACCEPTANCE OF THE OFFER, OR THE REPORT OF TH E ARBITRATORS AS TO THE VALUE OF THE STOCK, THE DIRECTORS SHALL HAVE THIRTY D AYS WITHIN WHICH TO PURCHASE THE SAME AT SUCH VALUATION, BUT IF AT THE EXPIR ATION OF THIRTY DAYS THE CORPORATION SHALL NOT HAVE EXERCISED THE RIGHT SO T 0 PURCHASE, THE OWNER OF THE STOCK SHALL BE AT LIBERTY TO DISPOSE OF THE SAM E IN ANY MANNER HE MAY SEE FIT, NO SHARES OF STOCK SHALL BE SOLD OR TRANSFER RED ON THE BOOKS OF THE CORPORATION UNTIL THESE PROVISIONS HAVE BEEN COMPL IED WITH, BUT THE BOARD OF DIRECTORS MAY IN ANY PARTICULAR INSTANCE WAIVE TH E REQUIREMENT. ARTICLE VI Other lawful provisions, and if there are no provisions, this article may be left blank. THE BOARD OF DIRECTORS MAY CONSIST OF ONE OR MORE INDIVIDUALS NOTWITHSTAN DING THE NUMBER OF SHAREHOLDERS. THE DIRECTORS MAY MAKE, AMEND OR REPEAL T HE BY-LAWS IN WHOLE OR IN PART, EXCEPT WITH RESPECT TO ANY PROVISION THEREOF WHICH BY LAW OR THE BY-LAWS REQUIRES ACTION BY THE STOCKHOLDER. MEETINGS 0 F THE STOCKHOLDERS MAY BE HELD ANYWHERE IN THE UNITED STATES. THE CORPORATI ON MAY BE A PARTNER IN ANY BUSINESS ENTERPRISE IT WOULD HAVE POWER TO COND UCT BY ITSELF. THE DIRECTORS SHALL HAVE THE POWER TO FIX FROM TIME TO TIME THE IR COMPENSATION. NO PERSON SHALL BE DISQUALIFIED FROM HOLDING ANY OFFICE BY REASON OF ANY INTEREST. IN THE ABSENCE OF FRAUD, ANY DIRECTORS, OFFICER OR ST OCKHOLDER OF THIS CORPORATION INDIVIDUALLY, OR ANY INDIVIDUAL HAVING ANY I NTEREST IN ANY CONCERN WHICH IS A STOCKHOLDER OF THIS CORPORATION, OR ANY CONCERN IN WHICH ANY SUCH DIRECTORS, OFFICERS, STOCKHOLDERS OR INDIVIDUALS HAVE ANY INTEREST, MAY BE A PART TO, OR MAY BE PECUNIARILY OR OTHERWISE INTER EST IN, ANY CONTRACT, TRANSACTION OR OTHER ACT OF THIS CORPORATION; AND SUC H CONTRACT, TRANSACTIONS OR ACT SHALL NOT BE IN ANY WAY INVALIDATED OR OTH ERWISE AFFECTED BY THIS FACT; NO SUCH DIRECTOR, OFFICER, STOCKHOLDER OR INDIV IDUAL SHALL BE LIABLE TO ACCOUNT TO THIS CORPORATION FOR ANY PROFIT OR BENE FIT REALIZED THROUGH ANY SUCH CONTRACT, TRANSACTION OR ACT; ANY SUCH DIREC TOR OF THIS CORPORATION MAY BE COUNTED IN DETERMINING THE EXISTENCE OF A QU ORUM AT ANY MEETING OF THE DIRECTORS OR OF ANY COMMITTEE THEREOF WHICH SH ALL AUTHORIZE ANY SUCH CONTRACT, TRANSACTION OR ACT, AND MAY VOTE TO AUTH ORIZE THE SAME; THE TERM "INTEREST" INCLUDES PERSONAL INTEREST AND INTEREST AS A DIRECTOR, OFFICER, STOCKHOLDER, SHAREHOLDER, TRUSTEE, MEMBER OR BENEFICIA RY OF ANY CONCERN; AND THE TERM "CONCERN" MEANS ANY CORPORATION, ASSOCIA TION, TRUST, PARTNERSHIP, FIRM, PERSON OR OTHER ENTITY OTHER THAN THIS CORPOR ATION, NO DIRECTOR OF THE CORPORATION SHALL BE LIABLE TO THE CORPORATION OR ITS STOCKHOLDERS FOR MONETARY DAMAGES FOR BREACH OF FIDUCIARY DUTY AS A D 'RECTOR, EXCEPT FOR LIABILITY (I) FOR ANY BREACH OF THE DIRECTOR'S DUTY OF LOYA LTY TO THE CORPORATION OR ITS STOCKHOLDERS; (II) FOR ACTS OR OMISSIONS NOT IN GOOD FAITH OR WHICH INVOLVE INTENTIONAL MISCONDUCT OR A KNOWING VIOLATIO N OF LAW; (III) FOR IMPROPER DISTRIBUTIONS UNDER SECTION 6.40 OF CHAPTER 156D OF THE GENERAL LAWS OF THE COMMONWEALTH OF MASSACHUSETTS, OR SUCCESSOR PRO VISIONS THERETO; OR (IV) FOR ANY TRANSACTION IN WHICH THE DIRECTOR DERIVED AN IMPROPER PERSONAL BENEFIT. NO AMENDMENT TO OR REPEAL OF ANY PROVISION OF T E ARTICLES OF ORGANIZATION, SHALL APPLY TO OR HAVE ANY EFFECT ON ANY LIABILIT Y OR ALLEGED LIABILITY OF ANY DIRECTOR OF THE CORPORATION FOR WITH RESPECT T O ANY ACTS OR OMISSIONS OF SUCH DIRECTOR OCCURRING PRIOR TO SUCH AMENDME NT OR REPEAL. Note: The preceding six (6) articles are considered to be permanent and may be changed only by filing appropriate articles of amendment. ARTICLE VII The effective date of organization and time the articles were received for filing if the articles are not rejected within the time prescribed by law. If a later effective date is desired, specify such date, which may not be later than the 90th day after the articles are received for filing. Later Effective Date: Time: ARTICLE VIII The information contained in Article VIII is not a permanent part of the Articles of Organization. a,b. The street address of the initial registered office of the corporation in the commonwealth and the name of the initial registered agent at the registered office: Name: TAPAN PATEL No. and Street: 110 HARTWELL AVENUE City or Town: LEXINGTON State: MA Zip: 02421 Country: USA c. The names and street addresses of the individuals who will serve as the initial directors, president, treasurer and secretary of the corporation (an address need not be specified if the business address of the officer or director is the same as the principal office location): Title Individual Name First, Middle, Last, Suffix Address (no PO Box) Address, City or Town, State, Zip Code PRESIDENT TAPAN PATEL 110 HARTWELL AVENUE LEXINGTON, MA 02421 USA TREASURER TAPAN PATEL 110 HARTWELL AVENUE LEXINGTON, MA 02421 USA SECRETARY TAPAN PATEL 110 HARTWELL AVENUE LEXINGTON, MA 02421 USA DIRECTOR TAPAN PATEL 110 HARTWELL AVENUE LEXINGTON, MA 02421 USA d. The fiscal year end (i.e., tax year) of the corporation: December e. A brief description of the type of business in which the corporation intends to engage: MARKET AND LIQUOR STORE f. The street address (post office boxes are not acceptable) of the principal office of the corporation: No. and Street: 110 HARTWELL AVENUE ('ih, — T",.,n. T T; VT-M(_TCW Qtn1-.' T4 A -f.,• !)A11 ('r,,,.+t,«,. T TQ A g. Street address where the records of the corporation required to be kept in the Commonwealth are located (post office boxes are not acceptable): No. and Street: 110 HARTWELL AVENUE City or Town: LEXINGTON State: MA Zip: 02421 Country: USA which is X its principal office _ an office of its transfer agent an office of its secretary/assistant secretary _ its registered office Signed this 4 Day of January, 2023 at 10:35:18 AM by the incorporator(s). (If an existing corporation is acting as incorporator, type in the exact name of the business entity, the state or other jurisdiction where it was incorporated, the name of the person signing on behalf of said business entity and the title he/she holds or other authority by which such action is taken.) TAPAN PATEL © 2001 - 2023 Commonwealth of Massachusetts All Rights Reserved MA SOC Filing Number: 202365690140 Date: 1/4/2023 10:34:00 AM THE COMMONWEALTH OF MASSACHUSETTS I hereby certify that, upon examination of this document, duly submitted to me, it appears that the provisions of the General Laws relative to corporations have been complied with, and I hereby approve said articles; and the filing fee having been paid, said articles are deemed to have been filed with me on: January 04, 2023 10:34 AM WILLIAM FRANCIS GALVIN Secretary of the Commonwealth PROOF OF CITIZENSHIP P<US Surname/ , p PATEL Names/Pr'i ns/No btes TAPAN SUMAN Natknielty ! Natianald8 UNITED STATES OF':AM Date of birth! Date de rau atte`! ? I DTA D of ue/ Date de d APATEL«TAPA (01 Sex/SecelSaxo;` uttxmtq!Autolt /Autoridad Unite States\ Iepartrnent.af State <«<<<«««« 0/the United States, to Order to forni a more perfect Union, establish Justice, insure domestic kotOilt"ty, provide for the commondefence, promotethegenertl {Welfare, ail secure • • ,• :::-the Blessit1g,c.of Liberty to ourselves and, oz%r sl ' ordain and establish, this ;' :'• arislr a ttheUnited3tdi(saf nei ' :N."; );.. rr4{.X'CF ''i1 INi _ ",7•L.J�%f: .. ' l•}l<:+:'r +� �.+"i: X:b<' �: iY: i=1i:N mina. •,.. 1•. . ..:Ts:aiili{;.:; . .. ,..- r'.Rr;: UNITED STATE ICAO , Date 6t birth /bate de ta ° ,vice F/ cfi �d aaiiniento i of birth / Lieu de n,islya►ic gaP de naciniento Date of issue / Date de deliVrarice / echa t expediciOn 4. , <, Sex/Sexe • /Sexd tai Authority / Autorit8 l.Autoridad - - PURCHASE AND SALES AGREEMENT DocuSign Envelope ID: 9100267F-983A-4848-A4E9-6CB075DB7C2E ASSET PURCHASE AGREEMENT AGREEMENT made this 30th day of November, 2022 by and among KMKB, Inc., a Massachusetts corporation, doing business as "Brewster Village Marketplace" located at 1760 Main Street, Brewster, Massachusetts 02631 (the "Seller"), Kelly E. Cifelli (f/k/a Kelly E. Daly) ("Cifelli") and Tapan Patel of I. or his nominee (the "Buyer"). WHEREAS, Cifelli is an officer, director and shareholder of the Seller; and WHEREAS, the Seller owns and operates a convenience store known as "Brewster Village Marketplace" which business is located at 1760 Main Street, Brewster, Massachusetts (the "Business"); and WHEREAS, Seller desires to sell to the Buyer and the Buyer desires to purchase from the Seller, the Business upon the terms and conditions hereinafter set forth. In consideration of One ($1.00) Dollar and other valuable considerations by each of the parties hereto to the other paid, the receipt of which is hereby acknowledged, and of the covenants and agreements hereinafter set forth, the parties have agreed and by these presents do hereby agree as follows: 1. SALE OF CERTAIN ASSETS. The Seller agrees to sell and the Buyer agrees to buy the following assets of the Business (the "assets"): (a) Personal Property. All personal property now owned by the Seller, and used or usable in connection with the Businesses, including without limiting the generality of the foregoing, all furniture, fixtures and equipment, said personal property being more particularly described in the list attached hereto and marked "A" (the "Personal Property"). All Personal Property used in the Business and listed in Exhibit A is owned by, or shall be owned by, the Seller at the time of closing and conveyed to the Buyer free and clear of all licenses or encumbrances. Any equipment leases shall be paid off in full and terminated at the time of closing and conveyed to the Buyer free and clear of said lease or any liens related thereto. (b) Inventory. The inventory of the Business as hereinafter described and to be separately valued as denoted in Paragraph 3(b) below. Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E (c) Business and Good Will. The Buyer shall be given all rights of the Seller to the Business and good will of the Seller and all of Seller's right to use the name "Brewster Village Marketplace" and the current telephone numbers of the Business. (d) Transfer of Licenses. To the extent that they are transferable the Seller shall transfer to the Buyer all of the licenses currently used by the Seller in the operation of the Business, including the liquor license (the "liquor license") and the lottery sales agency license (the "lottery license") issued to the Seller. The Personal Property and inventory shall be transferred by a general Bill of Sale of the Seller conveying, free from all claims, liens and encumbrances, all of the assets to be sold pursuant to the terms hereof. 2. EXCLUSIONS. The following items of personal property are excluded from this sale: (a) Money either in the bank in the name of the Seller or on the premises at the time of closing. (b) Accounts receivable. (c) Loans to employees. (d) Corporate records, minute books, income or corporate excise tax returns or records relating thereto, bank records, monthly or annual accounting reports or accounts payable vouchers, paid checks, general operating and receivable ledgers, cash receipt books, federal and state employee earnings reports, payroll records, journals, and other similar books and accounts, for any period or periods prior to the closing date. 3. PURCHASE PRICE. (a) For said Bill of Sale, conveyance and transfer, the Buyer, or its nominee, shall pay the total sum of Nine Hundred Fifty Thousand and 00/100 ($950,000.00) Dollars as follows: (i) One Thousand and 00/100 ($1,000.00) Dollars was paid upon execution of the Offer to Purchase dated September 30, 2022; and (ii) Twelve Thousand Five Hundred and 00/100 ($12,500.00) Dollars has been paid upon the execution hereof, the receipt of which is acknowledged by the Seller; and (iii) Nine Thousand Thirty -Six Thousand Five Hundred and 00/100 ($936,500.00) Dollars shall be paid by wire transfer, by certified or bank treasurer's check, or attorney's IOLTA check or other good funds at the time of closing. 2 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-4848-A4E9-6CB075DB7C2E (b) Inventory. In addition to the purchase price set forth below the Buyer shall pay to the Seller the amount of the inventory of usable and saleable products for sale in the regular course of the Seller's business. The value of the inventory shall be determined one (1) day prior to the anticipated closing date and shall be calculated at Seller's cost for same. The value of the inventory shall be determined by a professional service whose fee shall be paid equally by the Seller and the Buyer. The inventory shall be paid by a wire transfer, by certified or bank treasurer's check or an attorney's IOLTA check or other good funds at the closing. (c) Other Adjustments. Adjustments shall be made at the time of the closing for the following: license fees, utility deposits, and for all prepaid contracts and all other matters customarily adjusted at a closing for the sale of a business. (d) Allocation of Purchase Price. The parties agree that the purchase price to be paid by the Buyer pursuant to the terms of this Agreement shall be allocated by mutual agreement of the parties prior to the closing. (e) Purchase of Real Estate at 1760 Main Street, Brewster, Massachusetts. The parties acknowledge that the Buyer and Seller have executed a purchase and sale agreement (the "Real Estate Agreement") of even date for the purchase of the premises known and numbered as 1760 Main Street, Brewster, Massachusetts (the "Real Estate"). The parties agree and acknowledge that this Agreement is contingent upon the sale of the Real Estate to the Buyer, or his nominee, on the date of closing. In the event that the sale of the Real Estate to the Buyer does not take place for any reason whatsoever, excepting Buyer's breach of his obligations hereunder this Agreement or the breach of his obligations under the Real Estate Agreement, then, in that event, all monies held by the Seller hereunder or pursuant to the Real Estate Agreement shall be returned forthwith to the Buyer and there shall be no further recourse by either party against the other hereunder or under the Real Estate Agreement. 4. REPRESENTATIONS AND COVENANTS OF SELLER. The Seller warrants, represents and covenants the following: (a) The Seller is a Massachusetts corporation and as of the date of closing will be in good standing and legally existing. (b) As of the date of closing, the Seller will be the owner and will have good and marketable title to all assets being sold, free and clear from all encumbrances except with regard to any assets otherwise noted on Exhibit A. 3 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E (c) The Seller, to its knowledge, has complied with all laws, rules and regulations of the town, state and federal governments relative to the operation of a convenience store business. (d) The Seller has not entered into any contract to sell or mortgage the Business or any portion thereof other than with the Buyer. (e) As of the date of closing there will be no litigation or other proceedings pending known or threatened against the Seller. (f) The Bill of Sale and instruments of assignment to be delivered at the closing will transfer to the Buyer all of the Personal Property used by the Seller at the location of the Business except with regard to any Personal Property otherwise noted on Exhibit A attached hereto. (g) The Business will be conducted up to the date of the closing in accordance with all laws, rules and regulations of the town, state and federal governments. (h) No judgments or liens will be outstanding at the time of closing against the Seller or against the Business. (i) As of the date of closing the financial records of the Business given by the Seller to the Buyer shall have been true and accurate. (j) Seller has not entered into any contracts regarding the Business which will be in effect at the time of closing except as otherwise disclosed on Exhibit B attached hereto. (k) The Seller has paid or will pay prior to closing all social security, withholding and unemployment taxes relating to the operation of the Business and due and payable by it to the town, state and federal governments prior to the closing date. (1) The Seller has filed or will file, prior to the closing or within ninety (90) days thereafter, all tax returns required by law to be filed for all periods prior to the closing and has paid or will pay all taxes due and payable by Seller to the federal, state, county or town governments for all periods prior to the closing. (m) At the time of closing, all furniture, furnishings, fixtures and equipment shall be in good working condition. The Buyer shall have the right to inspect the furniture, furnishings, fixtures and equipment at any time prior to closing to ensure Seller's compliance herewith. 4 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E 5. NO ASSUMPTION OF LIABILITIES. The parties agree and acknowledge that the Buyer is not assuming any liabilities or obligations of the Seller whatsoever with regard to the Business unless expressly set forth herein. All amounts owed to liquor distributors and to the Massachusetts State Lottery Commission shall be paid in full prior to the closing or from the sale proceeds. The sum of Twenty -Five Thousand and 00/100 ($25,000.00) Dollars shall be held in escrow for a period of thirty (30) days after closing to ensure that all liquor vendors have been paid in full, unless evidence of full payment up to the date of closing is provided, in which case no escrow will be created. 6. CLOSING. The closing shall take place at the Buyer's lender's counsel's office in or within thirty (30) days after all licenses necessary to operate the Business (including the liquor license and the lottery license) have been transferred to, or issued to, the Buyer, unless some other time and place shall have been mutually agreed upon. Provided, however, in the event that said licenses have not been obtained or transferred by one hundred fifty (150) days after the execution of this agreement either party may terminate this Agreement upon ten (10) days' written notice to the other (unless said licenses are obtained or transferred within such ten (10) day period in which event this Agreement shall not be terminated) and all deposits made hereunder shall be refunded forthwith. At the closing, and as a condition precedent to the payment of the purchase price provided for in Paragraph 3 hereof, the Seller shall deliver to the Buyer the following documents: (a) A Bill of Sale conveying good title to the Personal Property, free from all encumbrances. (b) A Certificate of Good Standing issued by the Secretary of State's Office of the Commonwealth of Massachusetts. (c) A Certificate of Good Standing issued by the Massachusetts Department of Revenue. (d) A Waiver of, or Compliance with, General Laws Chapter 62C, Section 52 for the Seller issued by the Massachusetts Department of Revenue. (e) A vote of all of the issued and outstanding shares of the stock of the Seller entitled to vote, authorizing the sale of the Business to the Buyer. (f) Any other documents reasonably required by the Buyer's counsel in order to effectuate the transfer contemplated herein. 5 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E 7. COVENANT NOT TO COMPETE. The Seller and Cifelli agree that they shall each execute a Covenant Not to Compete at the closing pursuant to which the Seller and Cifelli shall agree not to engage in the convenience store business or any other business involving the sale of alcoholic beverages at retail as owner, partner, stockholder, employee or in any other capacity for a period of three (3) years within a radius of five (5) miles of the Business; further, the Seller and Cifelli agree not to use the name "Brewster Village Marketplace" or any variant thereof in connection with any business competing directly or indirectly with the Buyer. This section shall not apply to any business in which Cifelli currently owns an interest. 8. RISK OF LOSS. The Seller assumes all risks of destruction, loss or damage due to fire or other casualty up to the date of closing. If the destruction, loss or damage is such that the Business is substantially interrupted or curtailed, or if the amount of the damage is reasonably estimated to exceed the sum of Five Thousand and 00/100 ($5,000) Dollars, then the Buyer shall have the option to terminate this Agreement, and all payments made hereunder shall be forthwith refunded and all other obligations of all parties hereto shall cease and this Agreement shall be void and without recourse to the parties hereto. If the destruction, loss or damage is such that the Business is neither interrupted nor curtailed, the purchase price shall be adjusted by mutual agreement of the Buyer and Seller at the closing to reflect such destruction, loss or damage. 9. ACCEPTANCE OF BILL OF SALE. Except as herein otherwise provided, the acceptance of the Bill of Sale by the Buyer or his nominee shall be deemed to be a full performance and discharge of every agreement and obligation herein contained or expressed, except such as are by the express terms hereof to be performed after the delivery of the instruments of transfer and the payment of the purchase price. 10. SURVIVAL OF REPRESENTATIONS. All representations, warranties, and agreements made by the Seller in this agreement or pursuant hereto, except as otherwise expressly stated, shall survive the closing for a period of one year. 11. INDEMNITY. The Seller and Cifelli agree to indemnify and save harmless the Buyer against any loss, costs and expenses, including reasonable attorney's fees, which the Buyer may incur or sustain by reason of any claims made against the Buyer for any obligation incurred by the Seller for which the Buyer becomes liable including (i) any claims successfully asserted against Buyer arising out of Seller's ownership of the Business prior to the closing or sale of the 6 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E Business and not assumed by the Buyer in writing, and (ii) any claim successfully asserted arising pursuant to Seller's representations or warranties contained in this Agreement. The obligations of the Seller and Cifelli hereunder are joint and several. The Buyer agrees to indemnify and save harmless the Seller against any loss, costs and expenses including reasonable attorney's fees, which Seller may have or sustain by reason of any claims made against the Seller which are the obligation of the Buyer. 12. EXTENSION OF TIME OF PERFORMANCE. If the Seller shall be unable to give title or to make delivery as above stipulated, any payments made under this Agreement shall be refunded and all other obligations of the parties hereto shall cease; PROVIDED, however, that Seller shall use reasonable efforts to remove any defects in title, or to deliver possession as provided herein, as the case may be, in which event the Seller shall give written notice thereof to the Buyer at or before the time for performance hereunder, and thereupon the time for performance hereof shall be extended for a period of thirty days. 13. DEPOSIT. All deposits made hereunder shall be held in escrow by Paul R. Tardif, Esquire and duly accounted for at closing. 14. BUYER'S DEFAULT. In the event of default of the Buyer hereunder, any deposit paid by the Buyer hereunder shall be retained by the Seller as liquidated damages, which shall be the sole remedy at law and in equity for the Seller. 15. BROKER. It is agreed by and between the parties that no broker or agent brought about the sale of the Business. If it should be determined that any broker or agent is due a commission the party engaging the services of such broker or agent shall be fully and solely obligated to pay such commission. 16. CONDITIONS OF SALE. This Agreement is subject to the following: (a) The transfer from Seller or the direct procurement by Buyer from appropriate authorities, of all necessary licenses, permits and approvals for the operation of a convenience store and the Business as it is currently being operated. This shall include, but not be limited to the liquor license, the lottery license, the tobacco and cigarette licenses, occupancy permit or any other permits or permissions. The Seller shall provide to the Buyer a certificate of good standing from the Massachusetts Department of Revenue and a certificate of compliance from the Division of Unemployment Assistance within ten (10) days after the date of execution hereof which Buyer shall require in order to file an application for the transfer of the liquor license. 7 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E Within thirty (30) days of the signing of the Asset Purchase Agreement the Buyer shall make application for the transfer of the liquor license into the name of the Buyer in accordance with all local, state and alcoholic beverage rules, statutes and regulations. The license shall be transferred to the Buyer as soon as practical and in any event no later than one hundred and fifty (150) days after the execution of the Asset Purchase Agreement. (b) The purchase of the Real Estate by the Buyer, or his nominee, pursuant to the Real Estate Agreement of even date. In the event that the Real Estate is not conveyed to the Buyer, or his nominee, for any reason the within Agreement shall also terminate, in which event this Agreement shall be null and void and the Seller shall return all deposits made by the Buyer to the Buyer forthwith, and neither party shall have recourse against the other pursuant hereto, except that the Seller shall be entitled to retain all deposits made hereunder if this Agreement or the Real Estate Agreement (or either of them) is terminated as a result of the Buyer's default. (c) The Buyer obtaining financing in order to help finance the acquisition of the Business and the Real Estate from a bank or other institutional lender in an amount not to exceed One Million Three Hundred Twelve Thousand Five Hundred and 00/100 ($1,312,500.00) Dollars. If the Buyer is unable to obtain a commitment for such financing within 45 days of the date of this agreement, Buyer must notify the Seller in or within forty-five (45) days after the execution hereof. Buyer shall not be required to apply to more than one institutional lender under the provisions of agreement. (d) No later than two (2) days following the effective date of the fully -executed Purchase Agreement, Seller shall provide to Buyer for its review, all information and documentation regarding the Property which is in the possession or control of Seller, its affiliates, and/or property manager (the "Due Diligence Materials"), including but not limited to Seller's state and federal tax returns and any profit and loss statements for the following years (2018-2021), and year to date financial statements. Seller represents that to Seller's knowledge the Due Diligence Materials constitute all of the information and documentation relating to the Property that is in Seller's possession or control. A copy of the 2022 federal tax return will be provided once it is completed and filed. This Agreement is subject to the Buyer being satisfied with the Seller's the Due Diligence Materials. If the Buyer is not satisfied with the Due Diligence Materials, Buyer must notify the Seller in or within ninety (90) days after the execution hereof, 8 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E in which event, this Agreement shall terminate and all deposits due hereunder or pursuant to the Real Estate Agreement shall be promptly refunded to the Buyer. All materials provided by Seller to Buyer shall remain confidential and returned to Seller in the event that the closing does not occur, for any reason. If any of these conditions are not satisfied then all deposits hereunder shall be returned forthwith to the Buyer. 17. USE OF PURCHASE MONEY TO CLEAR TITLE. To enable the Seller to make conveyance and transfer as herein provided, the Seller may at the time of delivery of the Bill of Sale and other instruments of transfer, use the purchase money or any portion thereof, to clear title of any or all encumbrances; PROVIDED, that all instruments so procured are recorded simultaneously, or reasonably thereafter, with the delivery of said Bill of Sale. 18. SELLER'S COOPERATION. Seller covenants that it will execute and deliver all such documents and instruments and take all such action as Buyer may reasonably request in order to further effectuate the purpose of this Agreement and to carry out the terms hereof. This covenant shall survive the closing. 19. NOTICES. All notices required hereunder shall be in writing by the party or the party's attorney and shall be deemed to have been given (a) when delivered by hand, or (b) when mailed by registered or certified mail, return receipt requested, all charges prepaid, or (c) when received via overnight delivery service, or (d) when received via facsimile transmission, with original notice postmarked on the date of such transmission, or (e) by electronic transmission, addressed: if to the Buyer: Gregory C. Demakis, Esquire Demakis Law Offices, P.C. 56 Central Avenue, Suite 201 Lynn, MA 01901 (781) 595-3311 Phone (781) 592-4990 Fax gdemaki s(&,,demakislaw.com if to the Seller: Paul R. Tardif, Esq. Law Offices of Paul R. Tardif, Esq., P.C. 490 Main Street Yarmouth Port, MA 02675 9 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-4848-A4E9-6CB075DB7C2E (508) 362-7799 Phone (508) 362-7199 Fax ptardif@tardiflaw.com All notices given pursuant to the methods described in (a), (c) (d) and (e) hereunder shall be deemed effective only upon receipt by the party to whom such notice is addressed, within the time frame applicable to such notice. All notices given by registered or certified mail, pursuant to (b) hereunder shall be deemed effective upon mailing. Either party may notify the other of a new address, in which case such new address shall be employed for all subsequent mailings. The effective date of such notice of new address shall be determined by the method of notice used pursuant to (a), (b), (c), (d) and (e) above. 20. BUYER'S NOMINEE. It is understood that the Buyer reserves the right to take title to the aforesaid assets in his own name or in the name of a nominee, with the prior written consent of the Seller. Whenever the word Buyer is referred to herein, it shall include the nominee of the Buyer, if he elects to take title in the name of a nominee. 21. BENEFIT. This Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective successors, assigns, heirs and legal representatives, provided that neither party shall assign any of its rights hereunder without the prior written consent of the other. 22. ENTIRE AGREEMENT MODIFICATION. This Agreement is to take effect as a sealed instrument and sets forth the entire agreement between the parties relative to the subject matters hereof and may be cancelled or modified only by a written instrument executed by the parties. 23. MASSACHUSETTS CONTRACT. This Agreement shall be governed by the laws of the Commonwealth of Massachusetts and may be executed in any number of counterparts, each of which when executed and delivered is an original, but all of which together shall constitute one instrument. 24. Any additional store displays, equipment and other materials not currently being used but stored on the premises shall remain at the premises after the sale; SIGNATURES ON FOLLOWING PAGE 10 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E Signed as a sealed instrument on the date first above written. Seller: Buyer: KMKB, Inc. DocuSigned by: r By' 7A0E2CErEcac4Dr... Kelly E. Cifelli, President p— DocuSigned by: fatty Nita \7A 0.F�FFFFCQA,Ii3F Kelly E. Cifelli, individually as to Sections 7 and 11 only Date: 12/5/2022 1—DocuSigned by: d+4.41, ' f ester And rteRateig Date: 12/2/2022 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E Exhibit A Personal Property Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E Exhibit B Contracts Contracts with Cape Dairy, New England Coffee, Coke, Pepsi, and Polar. Each has its own equipment which is excluded from the sale as follows: Coffee Maker - New England Coffee Ice Chests (2) - Cape Dairy Polar Coolers (2) - Polar Beverage Coke Cooler (1) - Coca Cola New England Pepsi Cooler (1) - Pepsico Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\ APA FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E PURCHASE AND SALE AGREEMENT This 30th day of November 2022 1. PARTIES KMKB, Inc., a Massachusetts corporation having a mailing address of hereinafter called the "Seller", agrees to sell, and 1760 Brewster Realty LLC, a Massachusetts limited liability company with an office at 110 Hartwell Avenue Lexington, MA 02421, hereinafter called the "Buyer" or "Purchaser", agree to buy, upon the terms hereinafter set forth, the following described premises: 2. DESCRIPTION The land with the buildings thereon known as and numbered 1760 Main Street, Brewster, Massachusetts 02631 being more particularly described in a Deed recorded with the Barnstable County Registry of Deeds in Book 20256 Page 116. A copy of said Deed is attached hereto as Exhibit A. 3. BUILDINGS, STRUCTURES, IMPROVEMENTS, FIXTURES Included in the sale as a part of said premises are the buildings, structures and improvements now thereon, and the fixtures belonging to the Seller and used in connection therewith including, if any, all venetian blinds, window shades, screens, screen doors, storm windows and doors, awnings, shutters, furnaces, heaters, heating equipment, stoves, ranges, oil and gas burners and fixtures appurtenant thereto, hot water heaters, plumbing and bathroom fixtures, electric and other lighting fixtures, mantels, outside television antennas, fences, gates, trees, shrubs, plants, and, if built in, air conditioning equipment and ventilators. 4. TITLE DEED Said premises are to be conveyed by a good and sufficient quitclaim deed running to the Buyer or the nominee designated by the Buyer by written notice to the Seller at least seven days before the deed is to be delivered as herein provided, and said deed shall convey a good and clear record and marketable title thereto, free from encumbrances, except (a) Provisions of existing building and zoning laws; (b) Existing rights and obligations in party walls which are not the subject of written agreement; Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster 4 22-425\ P&S FINAL DocuSign Envelope ID: 9100267F-983A-4848-A4E9-6CB075DB7C2E (c) Such taxes for the then current year as are not due and payable on the date of the delivery of such deed; (d) Any liens for municipal betterments assessed after the date of this Agreement; and (e) Easements, restrictions and reservations of record, if any, so long as the same do not prohibit or materially interfere with the current use of said premises. 5. PLANS If said deed refers to a plan necessary to be recorded therewith the Seller shall deliver such plan with the deed in form adequate for recording or registration. 6. REGISTERED TITLE In addition to the foregoing, if the title to said premises is registered, said deed shall be in form sufficient to entitle the Buyer to a Certificate of Title of said premises, and the Seller shall deliver with said deed all instruments, if any, necessary to enable the Buyer to obtain such Certificate of Title. 7. PURCHASE PRICE The agreed purchase price for said premises is Eight Hundred Thousand and 00/100 ($800,000) Dollars, of which $ 12,500.00 have been paid as a deposit this day; and $ 787,500.00 are to be paid at the time of delivery of deed in cash, bank or certified checks. $ 800,000.00 TOTAL 8. TIME FOR PERFORMANCE: DELIVERY OF DEED Such deed is to be delivered at the same time and place as the closing for the purchase and sale of the business known as "Brewster Village Marketplace" pursuant to an Asset Purchase and Sale Agreement of on or about even date by and between Seller and Buyer. Neither SELLER nor BUYER, nor their agents or attorney shall be required to attend closing but do agree to facilitate the transaction and ensure that the original SELLER signed Deed, POA and other customary documents are delivered to the closing attorney. 2 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-4848-A4E9-6CB075DB7C2E 9. POSSESSION AND CONDITION OF PREMISES Full possession of said premises free of all tenants and occupants and all personal property, except as herein provided, it is to be delivered at the time of the delivery of the deed, said premises to be then (a) in the same condition as they now are, reasonable use and wear thereof excepted, and (b) not in violation of said building and zoning laws, and (c) in compliance with the provisions of any instrument referred to in Section 4 hereof. The Buyer may elect to review the property within 48 hours prior to transfer with reasonable notice to Seller. 10. EXTENSION TO PERFECT TITLE OR MAKE PREMISES CONFORM If the Seller shall be unable to give title or to make conveyance, or to deliver possession of the premises, all as herein stipulated, or if at the time of the delivery of the deed the premises do not conform with the provisions hereof, Seller shall use reasonable efforts but Seller shall not be required to incur costs or expenses totaling in excess of one-half (1/2) of one percent of the purchase price to remove any defects in title (excluding payoffs of liens) and to deliver possession of the Premises as provided in the Agreement and to make the Premises conform to the provisions of the Agreement, as the case may be, , and thereupon the time for performance hereof shall be extended for a period of up to thirty (30) days. Notwithstanding anything to the contrary contained herein, in the event the closing date is extended by Seller beyond the date of Buyer's mortgage commitment expiration date, without Buyer's consent, and provided that the closing cannot be held prior to the expiration of the Buyer's commitment, then Buyer may terminate this agreement by notice to Seller as herein provided, whereupon any payments made under this agreement, including any interest earned thereon, shall be forthwith refunded to Buyer and all other obligations of the parties hereto shall cease and this agreement shall be void and without recourse to the parties hereto, provided, however that Buyer shall use reasonable efforts to extend Buyer's commitment to the date of extension, provided said extension can be obtained without additional cost to Buyer. In no event however shall the Buyer be obligated to accept an extension hereunder which adversely affects the Buyer's financing described below. 11. FAILURE TO PERFECT TITLE OR MAKE PREMISES CONFORM If at the expiration of the extended time the Seller shall have failed so to remove any defects in title, deliver possession, or make the premises conform as the case may be, all as herein agreed, or if at any time during the period of this Agreement or any extension thereof, the holder of a mortgage on said premises shall refuse to permit the insurance proceeds, if any, to be used for such purposes, then, at the Buyer's option, any payments made under this Agreement shall be 3 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E forthwith refunded and all other obligations of all parties hereto shall cease and this Agreement shall be void without recourse to the parties hereto. 12. BUYER'S ELECTION TO ACCEPT TITLE The Buyer shall have the election, at either the original or any extended time for performance, to accept such title as the Seller can deliver to the to the said premises, in their then condition and to pay therefor the purchase price without deduction, in which case the Seller shall convey such title, except that in the event of such conveyance in accord with the provisions of this clause, if the said premises shall have been damaged by fire or casualty insured against, then the Seller shall, unless the Seller has previously restored the premises to their former condition, either (a) pay over or assign to the Buyer, on delivery of the deed, all amounts recovered or recoverable on account of such insurance, less any amounts reasonably expended by the Seller for any partial restoration, or. (b) if a holder of a mortgage on said premises shall not permit the insurance proceeds or a part thereof to be used to restore the said premises to their former condition or to be so paid over or assigned, give to the Buyer a credit against the purchase price, on delivery of the deed, equal to said amounts so recovered or recoverable by the holder of the said mortgage less any amounts expended by the Seller for any partial restoration. 13. ACCEPTANCE OF DEED The acceptance of a deed by the Buyer or his nominee as the case may be, shall be a full performance in discharge and release of every Agreement and obligation herein contained or expressed, except such as are, by the terms hereof, to be performed after the delivery of said deed. 14. USE OF PURCHASE MONEY TO CLEAR TITLE To enable the Seller to make conveyance as herein provided, the Seller may at the time of delivery of the deed, use the purchase money or any portion thereof to clear the title of any or all encumbrances or interests, provided that all instruments so procured are recorded simultaneously with the delivery of said deed. 15. INSURANCE Until the delivery of the deed, the Seller shall maintain insurance on said premises as follows: AS PRESENTLY INSURED 4 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6C8075DB7C2E 16. ADJUSTMENTS Water and sewer use charges and taxes for the current year, shall be apportioned and fuel value shall be adjusted, as of the day of performance of this Agreement and the net amount thereof shall be added to or deducted from, as the case may be, the purchase price payable by the Buyer at the time of delivery of the deed. 17. ADJUSTMENT OF UNASSESSED AND ABATED TAXES If the amount of said taxes if not known at the time of the delivery of the deed, they shall be apportioned on the basis of the taxes assessed for the preceding year, with a reapportionment as soon as the new tax rate and valuation can be ascertained; and, if the taxes which are to be apportioned shall thereafter be reduced by abatement, the amount of such abatement, less the reasonable cost of obtaining the same, shall be apportioned between the parties, provided that neither party shall be obligated to institute or prosecute proceedings for an abatement unless herein otherwise agreed. 18. DEPOSIT All deposits made hereunder shall be held, in escrow, by Paul R. Tardif, Esq., (the "escrow agent") subject to the terms of this Agreement, provided however that in the event of any disagreement the escrow agent may retain said deposits pending instructions in writing mutually given by the Seller and the Buyer. Provided that however in the event the escrow agent files an interpleader action, or if the escrow agent is made a party to any lawsuit by virtue of acting as escrow agent, the escrow agent shall be entitled to recover reasonable attorney's fees and costs which may be deducted from escrowed funds. Such fees and costs shall be assessed as court costs in favor of the prevailing party. 19. BUYER'S DEFAULT; DAMAGES If the Buyer shall fail to fulfill the Buyer's agreement herein, all deposits made hereunder by the Buyer shall be retained by the Seller as liquidated damages which shall be the Seller's sole remedy at law or in equity. 20. FINANCING The Buyer is applying for financing in the amount of $1312,500.00 to finance the acquisition of the premises and the business known as "Brewster Village Marketplace". This Agreement is contingent upon Buyer obtaining a commitment from a recognized lending institution for a mortgage at prevailing rates, terms and conditions. Buyer agrees to use Buyer's best efforts to 5 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E obtain such commitment. If, despite Buyer's efforts, Buyer is unable to obtain such commitment within forty-five (45) days of the date of this Agreement (the "Contingency Date"), Buyer shall notify Seller on or before 5PM on the Contingency Date, and thereupon all deposits made hereunder shall be refunded and the obligations of the parties shall cease, and this Agreement shall be void and without recourse to the parties. If Buyer fails to so notify Seller, then the provisions of this paragraph shall after the Contingency Date, cease to be of any force and effect. 21. LIABILITY OF TRUSTEES, SHAREHOLDER, BENEFICIARY If the Seller or Buyer executes this Agreement in a representative or fiduciary capacity, only the principal or the estate represented shall be bound, and neither the Seller or Buyer so executing, nor any shareholder or beneficiary of any trust, shall be personally liable for any obligations, express or implied hereunder. 22. CONSTRUCTION OF AGREEMENT This Agreement has been negotiated by the parties and any ambiguity in any provision shall not be construed against either party as drafter. This instrument is to be construed as a Massachusetts contract, is to take effect as a sealed instrument, sets forth the entire contract between the parties, is binding upon and enures to the benefit of the parties hereto and their respective heirs, devisees, executors, administrators, successors and assigns, and may be cancelled, modified or amended only by a written instrument executed by both the Seller and the Buyer. If two or more persons are named herein as Buyer their obligations hereunder shall be joint and several. The captions and marginal notes are used only as a matter of liquor and are not to be considered a part of this Agreement or to be used in determining the intent of the parties to it. 23. WARRANTIES AND REPRESENTATIONS The Buyer acknowledges that the Buyer has not been influenced to enter into this transaction nor has he relied upon any warranties or representations not set forth or incorporated in this agreement or previously made in writing, except for the following additional warranties and representations, if any, made by the Seller: NONE 24. PURCHASE OF BREWSTER VILLAGE MARKETPLACE The Buyer has this day entered into an Asset Purchase Agreement with KMKB, Inc. ("Asset Purchase Agreement") to purchase the assets of the business known as "Brewster Village Marketplace" (the "Business"), which Business is located at the premises to be conveyed hereunder. (The premises being conveyed hereunder is sometimes hereinafter referred to as the "real estate" and this agreement is hereinafter referred to as the "Real Estate Agreement"). The 6 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-4846-A4E9-6CB075DB7C2E real estate and the Business are being purchased together for the purpose of operating a convenience store. The value of the Business is materially dependent upon the ability of the Buyer to obtain both the real estate and the Business. If for any reason, other than the Buyer's own default, either the Real Estate Agreement or the Asset Purchase Agreement is terminated, then the other Agreement shall be likewise terminated. If either Agreement is terminated based upon the Buyer's default, then the full amount of the deposit in each agreement, regardless of which Agreement it applies to, shall be forfeited as liquidated damages. The parties further agree that the total purchase price paid by the Buyer for the Business pursuant to the terms of the Asset Purchase Agreement and for the real estate pursuant to this Agreement is One Million Seven Hundred Fifty Thousand and 00/100 ($1,750,000.00) Dollars which has been allocated as follows: a. Purchase of Business $ 950,000.00 b. Purchase of real estate at 1760 Main Street, Brewster, MA $ 800,000.00 Total $ 1,750,000.00 25. CONFORMITY OF PREMISES It is understood and agreed by the parties that the premises shall not be in conformity with the title provisions of this Agreement unless: (a) All buildings, structures and improvements including but not limited to, any driveways, garages and cesspools and all means of access to the premises, shall be located completely within the boundary lines of the premises and shall not encroach upon or under the property of any other person or entity, except pursuant to a validly recorded, indefeasible easement; (b) No building, structure or improvement of any kind belonging to any other person or entity shall encroach upon or under the premises; (c) The premises shall abut a public way, duly laid out or accepted as such by the city or town in which the premises are located, or have indefeasible legal access to same; and (d) Title to the premises is insurable, for the benefit of the Buyer, by a title insurance company, in a fee owner's policy of title insurance at normal premium rates, on the American Land Title Association form currently in use, subject only to those 7 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-4848-A4E9-6CB075DB7C2E printed exceptions for title normally included in the "jacket" to such form or policy, and those exceptions listed in Paragraph 4 herein. 26. TITLE MATTERS Any title matter which is the subject of a title standard of the Massachusetts Real Estate Bar Association at the time of the delivery of the deed shall be covered by said title standard to the extent applicable. 27. NOTICES Unless otherwise provided herein, all notices, requests, demands and other communications hereunder shall be in writing and shall be deemed to have been given if delivered or if mailed by certified or registered mail postage prepaid to: if to the Buyer: if to the Seller: Gregory C. Demakis, Esquire Demakis Law Offices, P.C. 56 Central Avenue, Suite 201 Lynn, MA 01901 (781) 595-3311 Phone (781) 592-4990 Fax gdemakis@demaki slaw. com Paul R. Tardif, Esq. Law Offices of Paul R. Tardif, Esq., P.C. 490 Main Street Yarmouth Port, MA 02675 (508) 362-7799 Phone (508) 362-7199 Fax ptardif@tardiflaw.com or to such other address or persons as Buyers may furnish to Seller in writing. 28. EXTENSION OF CLOSING DATE In the event the date of closing of the Asset Purchase Agreement is extended for any reason, the date of closing hereunder shall likewise be extended. 29. SELLER'S WARRANTIES AND REPRESENTATIONS The Seller warrants and represents to the Buyer as follows: 8 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E a. there will be no effective leases ("Leases"), or tenancies, or persons in possession of the Premises at time of closing; b. there are no contracts or agreements (the "Contracts") affecting the Premises that will survive the closing, other than the Contracts listed on Exhibit B; c. To Seller's knowledge, there are no existing conditions under any of the Contracts which, with the giving of notice or passage of time or both, would constitute a default thereunder; and d. Seller has not received any notice of breach or default and knows of no condition which the passing of time or the giving of notice would constitute a default under any Contract. e. Seller has no knowledge of any pending or proposed municipal betterment for which a lien could be imposed on the Premises. f. All representations and warranties of the Seller contained herein are true on the date hereof, and will be true on and as of the closing date except as otherwise disclosed by Seller to Buyer in writing and approved as so disclosed by Buyer at or prior to the closing date. g. There are no underground oil storage tanks or related apparatus (including piping) for fuel oil, waste oil or other petroleum products located on or under the Premises and the Seller has not removed such tanks or apparatus from the Premises and has no knowledge of any releases into the soil from any such tanks or apparatus; h. Other than reasonable quantities of normal household products, there has been no release of any toxic or hazardous substances (as same is contemplated by MGL Ch. 21E) and no such toxic or hazardous substances have been used, released, generated, stored, treated, disposed of, or otherwise deposited, in, on, about or from the Premises, including without limitation oil, asbestos and/or chlordane; i. Seller has complete and unencumbered ownership of all fixtures, fittings and equipment located in the Premises (other than those items that may be owned by Asset Seller). Any equipment owned by vendors is listed on Exhibit B, and is excluded from this sale; j. There is no pending bankruptcy, mortgage foreclosure, or other proceeding which might in any material way impact adversely on Seller's ability to perform under this Agreement. 9 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E In the event that Seller files for bankruptcy, or if involuntary proceedings are instituted against Seller, Buyer may, at Buyer's election, terminate this Agreement by written notice to the Seller whereupon any payments made under this Agreement shall be forthwith refunded to the Buyer and all other obligations of the Parties hereto shall cease and this Agreement shall be void without recourse to the Parties hereto. k. Seller is not aware of any suits, actions, orders, decrees, claims, writs, injunctions or proceedings pending or threatened against the Seller or affecting all or any part of the Premises or the operation thereof before any court or administrative agency or officer which, if adversely determined, would have material adverse effect upon the Premises; 1. As of the date hereof, Seller has received no notice from any municipal, county, state or federal agency asserting or alleging that the Premises are or may be in violation of the provisions of any municipal, county, state or federal codes, ordinances, statutes or regulations relating to zoning, building, environment proceedings, which representation shall be deemed to have been repeated at the time and by virtue of delivery of the deed. 30. BUYER'S CONTINGENCIES (a) This Agreement is subject to the Buyer or his nominee purchasing the Business. In the event that the Business is not conveyed to the Buyer or his nominee for any reason the within Agreement shall also terminate, in which event this Agreement shall be null and void and the Seller shall return all deposits made by the Buyer to the Buyer forthwith, and neither party shall have recourse against the other pursuant hereto, except that the Seller shall be entitled to retain all deposits made hereunder if the Asset Purchase Agreement or this Agreement (or either of them) is terminated as a result of the Buyer's default. (b) This Agreement is subject to Buyer's satisfaction with the results of property inspections to be completed within ninety (90) days of the date of this Agreement (the "Inspection Date"), the cost of such inspections to be at Buyer's sole cost and expense. In the event that the results of any of these inspections are not satisfactory, Buyer shall notify Seller on or before 5PM on the Inspection Date, and thereupon all deposits made hereunder shall be refunded and the obligations of the parties shall cease, and this Agreement shall be void and without recourse to the parties. If Buyer fails to so notify Seller, then the provisions of this paragraph shall after the Inspection Date, cease to be of any force and effect. (c) This Agreement is subject to the premises being legally zoned for its current use according to the records of the Town of Brewster Building Department. 10 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E (d) Prior to the Closing, the Seller shall deliver to Buyer a passing Title 5 report with regard to the septic system servicing the Premises. 31. SETTLEMENT STATEMENT ERRORS OR OMISSIONS If any errors or omissions are found to have occurred in any calculations or figures used on the Settlement Statement signed by the parties (or would have been included if not for any such error or omission) and notice thereof is given within three months of the date of delivery of the deed to the party to be charged, then such party agrees to make payment to correct the error or omission. This provision shall survive the delivery of the deed. 32. ACCELERATIONS, EXTENSIONS AND AMENDMENTS Notices, amendments, agreements, and accelerations and extensions of contingency dates and time for performance of the provisions of this Agreement may be executed on behalf of a party by counsel therefor which execution may include email acknowledged by both counsel. 33. BROKER It is agreed by and between the parties that no broker or agent brought about the sale of the premises. If it should be determined that any broker or agent is due a commission the party engaging the services of such broker or agent shall be fully and solely obligated to pay such commission. 34. SELLER'S DOCUMENTS The Seller agrees to deliver to the Buyer such of the following documents as are in the possession, custody or control of the Seller within seven (7) days of the execution of this Agreement: a. All service, maintenance, leasing and management contracts and other material contracts listed on Exhibit B attached hereto; b. All permits, licenses and approvals with regard to the Premises which are not posted in the business; c. Any and all environmental reports pertaining to the Premises, if available. 11 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\PRS FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E 35. CERTIFICATES Seller hereby agrees to sign and deliver, at the time of performance, such affidavits, documents and certificates as may be reasonably required by the Buyer or the title insurance company which is providing title insurance for this transaction relating to: a. affidavits enabling Buyer to procure title insurance indicating the parties in possession being the tenants under written leases accepted by Buyer and that no persons are owed a debt for materials or labor entitling such persons to a mechanics' or materialmen's lien against the Premises; b. an affidavit satisfying the requirements of the Internal Revenue Code providing the Seller's social security number or tax identification number and indicating that Seller is not a foreign person subject to withholding of funds; c. a 10995 required under the Internal Revenue Code; and d. any other affidavits and certificates customarily required by Buyer's attorney or mortgagee for transactions of this type; and e. A waiver of tax lien from the Massachusetts Department of Revenue. f. In no event will Seller be obligated to execute a so-called "survey affidavit". 36. PERMITS Seller represents that with respect to any work Seller has caused to be undertaken at the Premises, such work was performed pursuant to building permits, if so required by the municipality with said permit(s) having received final sign -off and closure by the Building Inspector ("Inspector") and that Seller has no knowledge of any "open" building permits. In the event that there are any such "open" building permits, then Seller shall obtain a final sign off by the Inspector for said "open" building permits. In the event Seller has caused work to be done to the Premises without obtaining the requisite permits, then Seller shall obtain a final sign off by the Inspector for said work. 37. DEED Buyer shall not be obligated to accept a deed under power of attorney and Seller shall provide Buyer with a deed containing his/her/their original signature(s). 12 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E 38. DISCHARGES Seller shall pay and discharge at or before closing, any assessment of any public or taking authority, which affects or is a lien upon the premises; this provision shall apply to, but is not limited to, assessments as to which an installment method of payment was previously elected. This provision shall survive the delivery of the deed. 39. SIGNATURES The parties agree that this Agreement and any amendment hereto, or notice pursuant hereto, may be transmitted between them by facsimile machine, email or other electronic transmission. The parties intend that faxed signatures, emails and PDFs with scanned signatures constitute original signatures for all purposes. SIGNATURES ON FOLLOWING PAGE 13 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E I have received a copy of the Purchase and Sale Agreement. "This is a legally binding contract. If not understood, seek competent advice." Buyer(s) and Seller(s) acknowledge that the Escrow agent is acting as agent for the Seller. Seller: Buyer: KMKB, Inc. 1760 Brewster Realty LLC r—DocuSigned by: By: 1414 e+at Ke 11 ' titer,'President Date: 12/5/2022 BEDocuSignedl/bby:: 441.141, PitpAliTatel, Manager Being duly authorized Date: 12/2/2022 14 Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSIgn Envelope ID: 9100267F-983A-484B-A4E9-6CB075DB7C2E Exhibit A Deed Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL DocuSign Envelope ID: 9100267F-983A-4846-A4E9-6CB075DB7C2E Exhibit B Contracts Contracts with Cape Dairy, New England Coffee, Coke, Pepsi, and Polar. Eeach has its own equipment which is excluded from the sale as follows: Coffee Maker - New England Coffee Ice Chests (2) - Cape Dairy Polar Coolers (2) - Polar Beverage Coke Cooler (1) - Coca Cola New England Pepsi Cooler (1) - Pepsico Patel, Tapan - RE. PUR Brewster Village Markeplace and RE 1760 Main Street, Brewster # 22-425\P&S FINAL PROOF OF FUNDS/LOAN DOCUMENTATION $700,000 - Note to Fall River Five Cents Savings Bank for the Business Assets $800,000 Purchase Price Business $950,000 Purchase Price Real Estate $50,000 Estimated Inventory $640,000 Note to Fall River Five Cents Savings Bank for the Business Assets $460,000 -Cash via Tapan Patel line of credit. PLEDGE OF ALCOHOLIC BEVERAGE LICENSE & INVENTORY AGREEMENT This AGREEMENT entered into at , Massachusetts, as of between Brewster Market & Liquors, Inc., with an address of 1760 Main Street, Brewster, Massachusetts (the "Pledgor") and Fall River Five Cents Savings Bank with an address of 79 North Main Street, Fall River, Massachusetts (the "Bank"). 1. Pledge. In consideration of the Bank's extending credit and other financial accommodations to the Pledgor, whether evidenced by notes or not, the Pledgor hereby, in accordance with Massachusetts General Laws, Chapter 138, grants, pledges, assigns and transfers to the Bank a security interest in the alcoholic beverage license and inventory more particularly described as follows: Assignment of Alcoholic Beverage License and inventory issued to Brewster Market & Liquors, Inc. d/b/a Brewster Village Marketplace, 1760 Main Street, Brewster, Massachusetts (the "License"). 2. Obligations. The security interest granted by this Agreement is given to and shall be held by the Bank as security for the payment and performance of all Obligations (as hereinafter defined), including without limitation, all amounts due and owing to the Bank and all obligations respecting (i) that certain Promissory Note, dated , by Brewster Market & Liquors, Inc. in favor of the Bank in the original principal amount of $700,000.00 (the "Note"; and collectively, along with all other agreements, documents, certificates and instruments delivered in connection therewith, the "Loan Documents"), and any substitutions, modifications, extensions or amendments to any of the Loan Documents. "Obligation(s)" shall mean without limitation all loans, advances, indebtedness, notes, liabilities and amounts, liquidated or unliquidated, owing by the Pledgor to the Bank at any time, of each and every kind, nature and description, whether arising under this Agreement, any of the Loan Documents or otherwise, and whether secured or unsecured, direct or indirect (that is, whether the same are due directly by the Pledgor to the Bank; or are due indirectly by the Pledgor to the Bank as endorser, guarantor or other surety, or as obligor of obligations due third persons which have been endorsed or assigned to the Bank, or otherwise), absolute or contingent, due or to become due, now existing or hereafter contracted. Obligations shall also include all interest and other charges chargeable to the Pledgor or due from the Pledgor to the Bank from time to time and all costs and expenses referred to in this Agreement. 3. Representations and Warranties. The Pledgor hereby represents and warrant to the Bank as follows: (i) the Pledgor has the power and authority to enter into this Agreement; (ii) the License is not subject to any prior lien or encumbrance, the Pledgor will not transfer, agree to or apply for a transfer or pledge of, or sell the License to any other individual or entity for so long as any Obligations are outstanding, without the prior written consent of the Bank; (iii) the Pledgor will pay when due all taxes, charges, liens and assessments against the License and the beverages authorized to be sold under the License; and the Pledgor will perform any and all acts required to keep the License in good standing, including filing timely applications of the renewal thereof, and will not suffer or permit the License to lapse; (iv) the Pledgor shall promptly report in writing to the Bank the occurrence of any event which might impair the value of the License, including, but not limited to, any action taken by any local or state regulatory agencies which in any manner restricts the use of the License; and (v) the Pledgor will comply with all applicable laws and regulations with respect to the License or its use. 4. Further Assurance. The undersigned agrees to do such further acts or execute such further documents as may be determined necessary by the Bank to perfect the interest granted herein, including executing any application for approval of the pledge made pursuant to this Agreement. 5. Costs and Expenses. The Pledgor shall pay to the Bank any and all costs and expenses (including, without limitation, reasonable attorneys' fees, court costs, litigation and other expenses) incurred or paid by the Bank in establishing, maintaining, protecting or enforcing any of the Bank's rights or the Obligations, including, without limitation, any and all such costs and expenses incurred or paid by the Bank in defending the Bank's security interest in, title or right to the License or in collecting or attempting to collect or enforcing or attempting to enforce payment of any of the Obligations. 6. Default. "Event of Default" shall mean the occurrence of any one or more of the following events: (i) default of any liability, obligation or undertaking of the Pledgor to the Bank, hereunder or otherwise, including failure to pay in full and when due any installment of principal or interest or default under any other Loan Document; (ii) failure of the Pledgor to maintain aggregate collateral security value satisfactory to the Bank; (iii) default of any material liability, obligation or undertaking of the Pledgor to any other party; (iv) if any statement, representation or warranty heretofore, now or hereafter made in connection with this Agreement or in any supporting financial statement of the Pledgor shall be determined by Bank to have been false in any material respect when made; (v) if the Pledgor or any guarantor is a corporation, trust, partnership or limited liability company, the liquidation, termination or dissolution of any such organization, or the merger or consolidation of such organization into another entity, or its ceasing to carry on actively its present business or the appointment of a receiver for its property; (vi) the death of the Pledgor or of any guarantor of the Obligations and, if any of the Pledgor or any guarantor of the Obligations is a partnership or limited liability company, the death of any partner or member; (vii) the institution by or against the Pledgor or guarantor of the Obligations of any proceedings under the Bankruptcy Code, 11 USC §101 et seq. or any other law in which the Pledgor or any guarantor of the Obligations is alleged to be insolvent or unable to pay their respective debts as they mature, or the making by the Pledgor or any guarantor of the Obligations of an assignment for the benefit of creditors or the granting by the Pledgor or any guarantor of the Obligations of a trust mortgage for the benefit of creditors; (viii) the service upon the Bank hereof of a writ in which the Bank is named as trustee of the Pledgor or of any guarantor of the Obligations; (ix) a judgment or judgments for the payment of money shall be rendered against the Pledgor or guarantor hereof, and any such judgment shall remain unsatisfied and in effect for any period of thirty (30) consecutive days without a stay of execution; (x) any levy, seizure, attachment, execution or similar process shall be issued or levied on any of the property of the Pledgor or guarantor hereof; (xi) the termination of any guaranty of the Obligations; or (xii) the occurrence of such a change in the condition or affairs (financial or otherwise) of the Pledgor or any guarantor or other surety for any of the Obligations or the occurrence of any event or circumstance such that the Bank, in its sole discretion, deems that it is insecure or that the prospects for timely or full payment or performance of any of the Obligations has been or may be impaired. 7. Remedies. If an Event of Default shall occur, at the election of the Bank, all Obligations shall become immediately due and payable without notice or demand, except with respect to Obligations payable on demand, which shall be due and payable on demand, whether or not an Event of Default has occurred. The Bank is hereby authorized, at its election, after an Event of Default or after demand, without any further demand or notice except to such extent as notice may be required by applicable law, to sell or otherwise dispose of the License at public or private sale; and the Bank may also exercise any and all other rights and remedies of a secured party under the Massachusetts Uniform Commercial Code or which are otherwise accorded to it by applicable law, all as the Bank may determine. The proceeds of any sale or disposition of the License shall be applied towards the Obligations in such order and manner as the Bank determines in its sole discretion, any statute, custom or usage to the contrary notwithstanding. 8. Waivers. The Pledgor waives notice of nonpayment, demand, presentment, protest or notice of protest of the Collateral, and all other notices, consents to any renewals or extensions of time of payment thereof, and generally waives any and all suretyship defenses and defenses in the nature thereof. No delay or omission of the Bank in exercising or enforcing any of its rights, powers, privileges, remedies, immunities or discretions (all of which are hereinafter collectively referred to as the "Bank's Rights and Remedies") hereunder or under applicable law shall constitute a waiver thereof; and no waiver by the Bank of any default of the Pledgor hereunder or of any demand hereunder shall operate as a waiver of any other default hereunder or any other demand hereunder. No term or provision hereof shall be waived, altered or modified except with the prior written consent of the Bank, which consent makes explicit reference to this Agreement. Except as provided in the preceding sentence, no other agreement or transaction, of whatsoever nature, entered into between the Bank and the Pledgor at any time (whether before, during or after the effective date or term of this Agreement) shall be construed in any particular way as a waiver, modification or limitation of any of the Bank's Rights and Remedies under this Agreement (nor shall anything in this Agreement be construed as a waiver, modification or limitation of any of the Bank's Rights and Remedies under any such other agreement or transaction) but all the Bank's Rights and Remedies not only under the provisions of this Agreement but also under any such other agreement or transaction shall be cumulative and not alternative or exclusive, and may be exercised by the Bank at such time or times and in such order of preference as the Bank in its sole discretion may determine. 9. Severability. If any provision of this Agreement or portion of such provision or the application thereof to any person or circumstance shall to any extent be held invalid or unenforceable, the remainder of this Agreement (or the remainder of such provision) and the application thereof to other persons or circumstances shall not be affected thereby. 10. Binding Effect of Agreement. This Agreement shall be binding upon and inure to the benefit of the respective heirs, executors, administrators, legal representatives, successors and assigns of the parties hereto. The Bank may transfer and assign this Agreement and deliver the Collateral to the assignee, who shall thereupon have all of the Bank's Rights and Remedies. 11. Notices. Any notices under or pursuant to this Agreement shall be deemed duly received and effective if delivered in hand to any officer or agent of the Pledgor or Bank, or if mailed by registered or certified mail, return receipt requested, addressed to the Pledgor or Bank at the address set forth in this Agreement or as any party may from time to time designate by written notice to the other party, 12. Governing Law. This Agreement is intended to take effect as a sealed instrument and has been executed or completed and/or is to be performed in Massachusetts, and it and all transactions thereunder or pursuant thereto shall be governed as to interpretation, validity, effect, rights, duties and remedies of the parties thereunder and in all other respects by the domestic laws of Massachusetts. 13. Jurisdiction and Venue. Pledgor irrevocably submits to the nonexclusive jurisdiction of any Federal or state court sitting in Massachusetts, over any suit, action or proceeding arising out of or relating to this Agreement. Pledgor irrevocably waives, to the fullest extent it may effectively do so under applicable law, any objection it may now or hereafter have to the laying of the venue of any such suit, action or proceeding brought in any such court and any claim that the same has been brought in an inconvenient forum. Pledgor irrevocably appoints the Secretary of State of Massachusetts as its authorized agent to accept and acknowledge on its behalf any and all process which may be served in any such suit, action or proceeding, consents to such process being served (i) by mailing a copy thereof by registered or certified mail, postage prepaid, return receipt requested, to Pledgor's address shown in this Agreement or as notified to the Bank and (ii) by serving the same upon such agent, and agrees that such service shall in every respect be deemed effective service upon Pledgor. 14. JURY WAIVER. THE PLEDGOR AND BANK EACH HEREBY KNOWINGLY, VOLUNTARILY AND INTENTIONALLY, AND AFTER AN OPPORTUNITY TO CONSULT WITH LEGAL COUNSEL, (A) WAIVE ANY AND ALL RIGHTS TO A TRIAL BY JURY IN ANY ACTION OR PROCEEDING IN CONNECTION WITH THIS AGREEMENT, THE OBLIGATIONS, ALL MATTERS CONTEMPLATED HEREBY AND DOCUMENTS EXECUTED IN CONNECTION HEREWITH AND (B) AGREE NOT TO CONSOLIDATE ANY SUCH ACTION WITH ANY OTHER ACTION IN WHICH A JURY TRIAL CAN NOT BE, OR HAS NOT BEEN WAIVED. THE PLEDGOR CERTIFIES THAT NEITHER THE BANK NOR ANY OF ITS REPRESENTATIVES, AGENTS OR COUNSEL HAS REPRESENTED, EXPRESSLY OR OTHERWISE, THAT THE BANK WOULD NOT IN THE EVENT OF ANY SUCH PROCEEDING SEEK TO ENFORCE THIS WAIVER OF RIGHT TO TRIAL BY JURY. Executed under seal and dated , 2023. Witness Pledgor: Brewster Market & Liquors, Inc. , Witness to All Tapan Patel, President January 18, 2023 Tapan Patel Brewster Market & Liquors, Inc. 1760 Main St Brewster, MA 02631 Dear Tapan, BankFive (the "Bank") is pleased to present the following Proposal for your review. The proposed terms and conditions are provided for discussion purposes only and do not constitute an offer, agreement or commitment to lend. This proposal creates no binding obligation on either party hereto and approval(s) of the transaction(s) described herein have not been obtained under the Bank's Rules Governing the Extension of Credit. The actual terms and conditions upon which the Bank might extend credit to the Borrower are subject to satisfactory review of documentation and such other terms and conditions as are determined by the Bank. Borrower Brewster Market & Liquors, Inc. Guarantor Unlimited of Tapan Patel with a secured guarantee of 1760 Brewster Realty LLC, taken as an "abundance of caution" on the RE located at 1760 Main St (Route 6A) Brewster, MA 02631. Credit Facility up to $700,000 Term Note Purpose to provide up to 75% purchase money financing for the Business and Asset acquisition of $950,000. Interest Rate The initial 5yr rate will be set at the 5yr. FHLBB (Amortizing) + 2.50% within 5 days of closing with re -set at 5year FHLBB+2.50% on the 5thanniversary of the loan at the then 5 year FHLBB (Amortizing) rate +2.50%. Bank Fee A Bank fee of of the loan amount will be due at closing. Amortization Payments will be calculated based on a 10 year amortization schedule, Collateral A priority first UCC filing on all assets of Brewster Market & Liquors, Inc., assignment of Liquor license through Town of Brewster and ABCC naming the Bank as secured party. As noted above, a secured guarantee of 1760 Brewster Realty LLC will be further secured with a 2nd mortgage, "as an abundance of caution" on the property located at 1760 Main St (Route 6A) Brewster, MA 02631 as further collateral to the loan. BankFive 10.774.888.6100` toll free 800.679.4420 I, 79 North Main Street, Fall River, MA 02720 Financial and The loan and security documents would require certain positive and negative Performance financial and performance covenants. Debt service ability will be tested on a Covenants global basis and must be greater than 1.25x. Financial The Borrower would furnish to the Bank updated and current financial information Reporting by May 31st of each year end or whenever the Bank requests such information. Requirements Insurance The Borrower would furnish to the Bank such fire, hazard, flood and other Requirements insurance coverage as the Bank may require on all collateral property in amounts and terms satisfactory to the Bank, naming the Fall River Five Cents Savings Bank as first mortgagee/loss payee. Documentation Standard bank, or bank attorney, prepared documentation in form and substance satisfactory to the Bank. Other Terms and Approval, commitment, and closing of all of these proposed loans is contingent Conditions on the loans being approved by the bank and being accepted by the Borrowers, These loans, as proposed herein, are not severable and the Borrowers would have to accept all of the proposed loans and all proposed loan terms and conditions for all of the proposed loans or this proposal is null and void. Additional 1. Loan is subject to the Bank providing the purchase money financing first Provisions mortgage on the property located at 1760 Main St Brewster, MA 2. Satisfactory environmental due diligence to be completed prior to closing 3. Satisfactory Title 5 report 4. Evidence that property is not in a designated Flood zone or adequate flood insurance will be provided for the property and contents. 5. Loan will be subject to independent business valuation to which the loan amount will not exceed 75% loan -to -value as determined by the report. 6. Any lease agreements to be provided to the bank upon request, 7. Insurance coverage to the satisfaction of the Bank 8. Loans to be cross -collateralized cross -defaulted 9. Deposit relationship to be established and maintained throughout the life of the loan. 10. There will be a 5yr prepayment penalty with the proposed loan. 11. Borrower to provide all seller Fed Tax Returns for 2019-2021 with Quickbooks interim financials through 12/31/2022 and any other information, to be determined and requested by the Bank, for all related entities as determined by credit, for the underwriting of this request. 12. A debt service reserve may be required if DSC is below 1,25x and assigned to the bank until stabilization is demonstrated Please note that the interest rates quoted above are based on current market conditions and are subject to change, in the event the loan does not close with 90 days of the date of this letter and the loan approval is subject to the Bank's usual and customary underwriting requirements. This proposal is offered with the specific understanding that it is not a commitment to lend nor is it intended to give rise to any legal liability on the part of either the Borrower or the Bank. This term sheet does not include all of the terms and conditions that may be included in the Bank's closing documentation if a loan were to be approved in the future, Nonetheless, if you find the terms and conditions discussed above to be acceptable enough to move forward the Bank would be pleased to proceed with due diligence and the credit approval process. Should you have any questions, please call me at (508) 3674995. Thank you for the opportunity to provide you with this proposal. I hope we are able to commence our business relationship in order to fully service your needs. Sincerely, Ci a.4.-4.Z7es i Charles A, DeSimone III Senior Vice President Commercial Lending COMMERCIAL PROMISSORY NOTE $700,000 , 2023 FOR VALUE RECEIVED, the undersigned Brewster Market & Liquors, Inc., a Massachusetts corporation having a principal place of business at 1760 Main Street, Brewster, Massachusetts (the "Borrower") (jointly and severally if more than one) promises to pay to the order of Fall River Five Cents Savings Bank having a principal place of business at 79 North Main Street, Fall River, Massachusetts (hereinafter, with any subsequent holder, the "Bank") at an office of the Bank, the sum of Seven Hundred Thousand Dollars ($700,000.00) with interest thereon, in accordance with the provisions as indicated below. This Note is the "Note" referred to in the Loan Agreement to which the Borrower and the Bank are parties dated the date hereof (the "Agreement") and reference is made to said Agreement for additional terms applicable hereto. Capitalized terms used in this Note and not otherwise defined herein but defined in the Agreement shall have the same meaning as ascribed to such terms in the Agreement. INTEREST RATE: Interest on the unpaid principal balance of this Note (based upon a year consisting of twelve (12) months of thirty (30) days each and calculated on the actual number of days elapsed) shall accrue as follows: This is an Adjustable Rate Loan. The Note has an "Initial Interest Rate" of %. The interest rate may be increased or decreased beginning on , 2028 (the "Adjustment Date"). The interest rate shall be adjusted, up or down, at a rate of 2.50% per annum over the Index Rate. The Index Rate is the Five Year Classic Advance Rate which is utilized on an Adjustment Date by the Bank in its commercial lending activities. The term "Five Year Classic Advance Rate" shall be the rate listed by the Federal Home Loan Bank Boston (FHLBB) as the so-called Five Year Classic Advance Rate. If no such rate is published, an equivalent index will be selected by the Bank in the exercise of its reasonable commercial judgment. PAYMENT PROVISIONS: Outstanding principal under this Note together with interest accrued thereon shall be payable as set forth below: In consecutive monthly payments consisting of principal and interest based upon an amortization period of 120 months. The initial amount of such payments shall be $ . The first such payment shall be due and payable on , 2023, and each subsequent payment shall be due on the like day of each month thereafter. Such level payments will be subject to change each Adjustment Date, up or down, depending upon any changes in the Index Rate as established above, and calculated by the Bank based upon the then outstanding principal balance and the number of months remaining from the original amortization period (although the Maturity Date may be at an earlier date). The final monthly payment shall be due on 2033 (the "Maturity Date") in an amount equal to the entire unpaid balance of principal plus all unpaid accrued interest. PREPAYMENT: The Borrower may at its option prepay the loan at any time. However, if the loan is prepaid (including without limitation, a prepayment made due to an acceleration by the Bank of the principal of this Note) the Borrower shall be obligated to pay the Bank simultaneously with such prepayment, a prepayment premium in an amount equal to: ➢ 5.00% of the amount of principal prepaid during the first year of the term; ➢ 4.00% of the amount of principal prepaid during the second year of the term; ➢ 3.00% of the amount of principal prepaid during the third year of the term; ➢ 2.00% of the amount of principal prepaid during the fourth year of the term; ➢ 1.00% of the amount of principal prepaid during the fifth year of the term; Partial prepayments shall be applied to payments due in the inverse order of their maturity. LATE CHARGES: If Borrower shall fail for more than fifteen (15) days after the date due to make any installment payment of principal or interest on this Note, the Borrower agrees to pay the Bank, upon demand, in addition to all other amounts payable hereunder, a late charge equal to five percent (5%) of the payment due. Late charges are not interest and shall not be subject to refund or rebate or credited against any other amount due. APPLICATION OF PAYMENTS; RETURNED ITEMS: Any payments received by the Bank on account of this Note prior to demand shall be applied first, to any costs, expenses, or charges then owed the Bank by the Borrower, second, to accrued and unpaid interest, and third, to the unpaid principal balance hereof. Any payments so received after demand shall be applied in such manner as the Bank may determine. EVENTS OF DEFAULT: Upon the occurrence of any one or more of the following ("Events of Default"), at the Bank's option and without presentment, demand, notice or protest (all of which are hereby waived), and without altering the demand nature of this Note if principal is due on demand, the entire unpaid balance of this Note and all unpaid accrued interest hereunder shall become immediately due and payable: (a) The failure by the Borrower to pay when due (or upon demand, if payable on demand) any amount due hereunder or any other amount then owing by the Borrower to the Bank; (b) The occurrence of any "Event of Default" under the Agreement. RATE OF INTEREST UPON DEFAULT: The Borrower agrees to pay, upon default, interest on all amounts not paid when due (pursuant to the terms hereof, by acceleration or otherwise) at the per annum rate equal to the aggregate of: (a) the interest rate which would otherwise be applicable in the absence of default plus (b) six (6%) percent. NO WAIVER: No delay or omission by the Bank in exercising any of its powers, rights, privileges or remedies hereunder shall operate as a waiver thereof on that occasion nor on any other occasion. No waiver by the Bank of any default hereunder shall operate as a waiver of any other default hereunder, nor as a continuing waiver. The Borrower waives presentment, demand, protest, and notices of any kind and assents to any extension or other indulgence (including, without limitation, the release or substitution of collateral) permitted the Borrower by the Bank with respect to this Note. EXPENSES: The Borrower will pay on demand all reasonable attorneys' fees and out-of-pocket expenses incurred by the Bank in the administration or enforcement of this Note or the administration or enforcement of any collateral given the Bank to secure this Note (whether or not suit is instituted by or against the Bank). RELEASES; NO CONTRIBUTION: The liabilities of the Borrower and any endorser or guarantor of this Note are joint and several; provided, however, the release by the Bank of the Borrower or any one or more endorser or guarantor shall not release any other person obligated on account of this Note. No person obligated on account of this Note may seek contribution from any other person also obligated unless and until all liabilities to the Bank of the person from whom contribution is sought have been satisfied in full. MAXIMUM RATE OF INTEREST: If, by the terms of this Note, the Borrower is at any time required or obligated to pay interest on the principal balance hereof at a rate in excess of the maximum rate which the Borrower is permitted by law to contract or agree to pay, the rate of interest under this Note shall be deemed to be immediately reduced to such maximum rate, and interest payable hereunder shall be computed at such maximum rate and the portion of all prior interest payments in excess of such maximum rate shall be applied and shall be deemed to have been payments in reduction of the principal balance hereof and not on account of the interest due hereunder. JURISDICTION, ETC.: This Note shall be governed by the internal laws of the Commonwealth of Massachusetts, and shall take effect as a sealed instrument. The Borrower submits to the jurisdiction of the courts of the Commonwealth of Massachusetts for all purposes with respect to this Note, any collateral given to secure its liabilities to the Bank, or its relationships with the Bank. BINDING EFFECT: This Note shall be binding upon the Borrower and upon its heirs, successors, assigns, and representatives, and shall inure to the benefit of the Bank and its successors and assigns. IN ANY CASE, CONTROVERSY OR MATTER WHICH ARISES OUT OF, OR IS IN RESPECT OF, THIS NOTE AND/OR THE LOAN EVIDENCED HEREBY, THE BORROWER KNOWINGLY, VOLUNTARILY AND INTENTIONALLY WAIVES ANY NOW EXISTING AND/OR HEREAFTER ARISING RIGHT TO A TRIAL BY JURY. COMPLETION OF NOTE; MISCELLANEOUS: The Borrower authorizes the Bank to complete this Note if delivered incomplete in any respect. The use of headings in this Note is for convenience only and shall not limit in any manner the terms of this Note. All agreements and documents of any kind in the Bank's possession which relate to any loans from Bank to Borrower may be reproduced by the Bank by photographic, computer imaging, or similar process, and the Bank may destroy the original from which any documents was so reproduced. Any such reproduction shall be admissible in evidence as the original itself in any judicial or administrative proceeding (whether or not the original is in existence and whether or not such reproduction was made in the regular course of business) and any enlargement, facsimile or further reproduction shall likewise be admissible in evidence. Any signatures of the Borrower upon any such agreement or document which are transmitted as a facsimile or as a scanned or pdf (portable document format) shall be deemed a valid and binding signature of the Borrower with the same effect as if a manually signed original signature. IN WITNESS WHEREOF, this Commercial Promissory Note is executed under seal as of the date first above written. WITNESS: Brewster Market & Liquors, Inc. By: Print Name: Name: Tapan Patel Title: President January 18, 2023 Nilkul Patel 1760 Brewster Realty, LLC c/o Brewster Market & Liquors Brewster, MA 02631 Dear Nikul, BankFive (the "Bank") is pleased to present the following Proposal for your review. The proposed terms and conditions are provided for discussion purposes only and do not constitute an offer, agreement or commitment to lend. This proposal creates no binding obligation on either party hereto and approval(s) of the transaction(s) described herein have not been obtained under the Bank's Rules Governing the Extension of Credit. The actual terms and conditions upon which the Bank might extend credit to the Borrower are subject to satisfactory review of documentation and such other terms and conditions as are determined by the Bank, Borrower 1760 Brewster Realty, LLC Guarantor Unlimited of Nikul Patel, Nilesh Patel, Tapan Patel and Brewster Market & Liquors, Inc. with any other owner of 20% or more also providing their unlimited guarantee. Credit Facility $640,000 Commercial Real Estate Mortgage Loan Purpose Interest Rate Bank Fee Amortization Collateral to provide 80% purchase money financing for the property located at 501 Underpass Rd Brewster, MA 02631. The loan amount will be determined as the lesser of 80% of the appraised value or $640,000, whichever is less. The initial interest rate will be set at the 5yr. FHLBB (Amortizing) + 2,25% within 5 days of closing with rate re -sets on the 5th, 10th and 15th anniversary of the loan at the then 5 year FHLBB (Amortizing 5/20) rate +2.50%. There will be no origination fee with this closing Payments will be calculated based on up to a 25 year amortization schedule. A priority first mortgage lien and assignment of leases and rents on: • 1760 Main St (Route 6A) Brewster, MA 02631 BankFive o. 774.888.6100 toll free 800.679.4420 j 79 North Main Street, Fall River, MA 02720 Financial and The loan and security documents would require certain positive and negative Performance financial and performance covenants. Debt service ability will be tested on a Covenants global basis and must be greater than 1,25x. Financial The Borrower would furnish to the Bank updated and current financial information Reporting by May 31st of each year end or whenever the Bank requests such information. Requirements Insurance The Borrower would furnish to the Bank such fire, hazard, flood and other Requirements insurance coverage as the Bank may require on all collateral property in amounts and terms satisfactory to the Bank, naming the Fall River Five Cents Savings Bank as first mortgagee/loss payee. Documentation Standard bank, or bank attorney, prepared documentation in form and substance satisfactory to the Bank. Other Terms and Approval, commitment, and closing of all of these proposed loans is contingent Conditions on the loans being approved by the bank and being accepted by the Borrowers, These loans, as proposed herein, are not severable and the Borrowers would have to accept all of the proposed loans and all proposed loan terms and conditions for all of the proposed loans or this proposal is null and void, Additional 1. The Bank must provide the financing of the real estate located at 1760 Provisions Main St Brewster, MA to consider providing the financing for the business, asset and liquor license acquisition of Brewster Village Marketplace by Brewster Market & Liquors, Inc. 2. Satisfactory environmental due diligence to be completed prior to closing 3, Satisfactory Title 5 report or evidence of Town Sewer 4. Evidence that property is not in a designated Flood zone or adequate flood insurance will be provided for the property and contents. 5. RE loan is subject to appraisal on property evidencing a max LTV of 80%. 6. Term loan will be subject to independent business valuation with borrower providing Federal Tax Returns from seller of at least 2019-2021 with 12/31/2022 quickbooks financial statements for Brewster Village Marketplace 7. Any lease agreements to be provided to the bank upon request, 8, Insurance coverage to the satisfaction of the Bank 9. Deposit relationship to be established and maintained throughout the life of the loan. 10. There will be a prepayment penalty during the initial 5 years of the loan. 11. Borrower to provide all financials and information to be determined and requested by the Bank, for related entities as determined by credit, for the underwriting of the request. 12. A debt service reserve may be required if DSC is below 1.25x and assigned to the bank until stabilization is demonstrated, Please note that the interest rates quoted above are based on current market conditions and are subject to change, in the event the loan does not close with 90 days of the date of this letter and the loan approval is subject to the Bank's usual and customary underwriting requirements. This proposal is offered with the specific understanding that it is not a commitment to lend nor is it intended to give rise to any legal liability on the part of either the Borrower or the Bank. This term sheet does not include all of the terms and conditions that may be included in the Bank's closing documentation if a loan were to be approved in the future, Nonetheless, if you find the terms and conditions discussed above to be acceptable enough to move forward the Bank would be pleased to proceed with due diligence and the credit approval process. Should you have any questions, please call me at (508) 367-4995. Thank you for the opportunity to provide you with this proposal. I hope we are able to commence our business relationship in order to fully service your needs. Sincerely, (/r,a - 4. D¢,5'axex4. Charles A. DeSimone III Senior Vice President Commercial Lending COMMERCIAL PROMISSORY NOTE $640,000 , 2023 FOR VALUE RECEIVED, the undersigned 1760 Brewster Realty, LLC, a Massachusetts limited liability company, having a principal place of business at 1760 Main Street, Brewster, Massachusetts (the "Borrower") (jointly and severally if more than one) promises to pay to the order of Fall River Five Cents Savings Bank having a principal place of business at 79 North Main Street, Fall River, Massachusetts (hereinafter, with any subsequent holder, the "Bank") at an office of the Bank, the sum of Six Hundred Forty Thousand Dollars ($640,000.00) with interest thereon, in accordance with the provisions as indicated below. This Note is the "Note" referred to in the Loan Agreement to which the Borrower and the Bank are parties dated the date hereof (the "Agreement") and reference is made to said Agreement for additional terms applicable hereto. Capitalized terms used in this Note and not otherwise defined herein but defined in the Agreement shall have the same meaning as ascribed to such terms in the Agreement. INTEREST RATE: Interest on the unpaid principal balance of this Note (based upon a year consisting of twelve (12) months of thirty (30) days each and calculated on the actual number of days elapsed) shall accrue as follows: This is an Adjustable Rate Loan. The Note has an "Initial Interest Rate" of %. The interest rate may be increased or decreased beginning on , 2028 and on the like day of every 5 year interval thereafter (the "Adjustment Date"). The interest rate shall be adjusted, up or down, at a rate of 2.00% per annum over the Index Rate. The Index Rate is the Five Year Classic Advance Rate which is utilized on an Adjustment Date by the Bank in its commercial lending activities. The term "Five Year Classic Advance Rate" shall be the rate listed by the Federal Home Loan Bank Boston (FHLBB) as the so-called Five Year Classic Advance Rate. If no such rate is published, an equivalent index will be selected by the Bank in the exercise of its reasonable commercial judgment. PAYMENT PROVISIONS: Outstanding principal under this Note together with interest accrued thereon shall be payable as set forth below: In consecutive monthly payments consisting of principal and interest based upon an amortization period of 300 months. The initial amount of such payments shall be $ . The first such payment shall be due and payable on , 2023, and each subsequent payment shall be due on the like day of each month thereafter. Such level payments will be subject to change each Adjustment Date, up or down, depending upon any changes in the Index Rate as established above, and calculated by the Bank based upon the then outstanding principal balance and the number of months remaining from the original amortization period (although the Maturity Date may be at an earlier date). The final monthly payment shall be due on 2048 (the "Maturity Date") in an amount equal to the entire unpaid balance of principal plus all unpaid accrued interest. PREPAYMENT: The Borrower may at its option prepay the loan at any time. However, if the loan is prepaid (including without limitation, a prepayment made due to an acceleration by the Bank of the principal of this Note) the Borrower shall be obligated to pay the Bank simultaneously with such prepayment, a prepayment premium in an amount equal to: ➢ 5.00% of the amount of principal prepaid during the first year of the term; ➢ 4.00% of the amount of principal prepaid during the second year of the term; > 3.00% of the amount of principal prepaid during the third year of the term; > 2.00% of the amount of principal prepaid during the fourth year of the term; > 1.00% of the amount of principal prepaid during the fifth year of the term; Partial prepayments shall be applied to payments due in the inverse order of their maturity. LATE CHARGES: If Borrower shall fail for more than fifteen (15) days after the date due to make any installment payment of principal or interest on this Note, the Borrower agrees to pay the Bank, upon demand, in addition to all other amounts payable hereunder, a late charge equal to five percent (5%) of the payment due. Late charges are not interest and shall not be subject to refund or rebate or credited against any other amount due. APPLICATION OF PAYMENTS; RETURNED ITEMS: Any payments received by the Bank on account of this Note prior to demand shall be applied first, to any costs, expenses, or charges then owed the Bank by the Borrower, second, to accrued and unpaid interest, and third, to the unpaid principal balance hereof. Any payments so received after demand shall be applied in such manner as the Bank may determine. EVENTS OF DEFAULT: Upon the occurrence of any one or more of the following ("Events of Default"), at the Bank's option and without presentment, demand, notice or protest (all of which are hereby waived), and without altering the demand nature of this Note if principal is due on demand, the entire unpaid balance of this Note and all unpaid accrued interest hereunder shall become immediately due and payable: (b) The failure by the Borrower to pay when due (or upon demand, if payable on demand) any amount due hereunder or any other amount then owing by the Borrower to the Bank; (b) The occurrence of any "Event of Default" under the Agreement. RATE OF INTEREST UPON DEFAULT: The Borrower agrees to pay, upon default, interest on all amounts not paid when due (pursuant to the terms hereof, by acceleration or otherwise) at the per annum rate equal to the aggregate of: (a) the interest rate which would otherwise be applicable in the absence of default plus (b) six (6%) percent. NO WAIVER: No delay or omission by the Bank in exercising any of its powers, rights, privileges or remedies hereunder shall operate as a waiver thereof on that occasion nor on any other occasion. No waiver by the Bank of any default hereunder shall operate as a waiver of any other default hereunder, nor as a continuing waiver. The Borrower waives presentment, demand, protest, and notices of any kind and assents to any extension or other indulgence (including, without limitation, the release or substitution of collateral) permitted the Borrower by the Bank with respect to this Note. EXPENSES: The Borrower will pay on demand all reasonable attorneys' fees and out-of-pocket expenses incurred by the Bank in the administration or enforcement of this Note or the administration or enforcement of any collateral given the Bank to secure this Note (whether or not suit is instituted by or against the Bank). RELEASES; NO CONTRIBUTION: The liabilities of the Borrower and any endorser or guarantor of this Note are joint and several; provided, however, the release by the Bank of the Borrower or any one or more endorser or guarantor shall not release any other person obligated on account of this Note. No person obligated on account of this Note may seek contribution from any other person also obligated unless and until all liabilities to the Bank of the person from whom contribution is sought have been satisfied in full. MAXIMUM RATE OF INTEREST: If, by the terms of this Note, the Borrower is at any time required or obligated to pay interest on the principal balance hereof at a rate in excess of the maximum rate which the Borrower is permitted by law to contract or agree to pay, the rate of interest under this Note shall be deemed to be immediately reduced to such maximum rate, and interest payable hereunder shall be computed at such maximum rate and the portion of all prior interest payments in excess of such maximum rate shall be applied and shall be deemed to have been payments in reduction of the principal balance hereof and not on account of the interest due hereunder. JURISDICTION, ETC.: This Note shall be governed by the internal laws of the Commonwealth of Massachusetts, and shall take effect as a sealed instrument. The Borrower submits to the jurisdiction of the courts of the Commonwealth of Massachusetts for all purposes with respect to this Note, any collateral given to secure its liabilities to the Bank, or its relationships with the Bank. BINDING EFFECT: This Note shall be binding upon the Borrower and upon its heirs, successors, assigns, and representatives, and shall inure to the benefit of the Bank and its successors and assigns. IN ANY CASE, CONTROVERSY OR MATTER WHICH ARISES OUT OF, OR IS IN RESPECT OF, THIS NOTE AND/OR THE LOAN EVIDENCED HEREBY, THE BORROWER KNOWINGLY, VOLUNTARILY AND INTENTIONALLY WAIVES ANY NOW EXISTING AND/OR HEREAFTER ARISING RIGHT TO A TRIAL BY JURY. COMPLETION OF NOTE; MISCELLANEOUS: The Borrower authorizes the Bank to complete this Note if delivered incomplete in any respect. The use of headings in this Note is for convenience only and shall not limit in any manner the terms of this Note. All agreements and documents of any kind in the Bank's possession which relate to any loans from Bank to Borrower may be reproduced by the Bank by photographic, computer imaging, or similar process, and the Bank may destroy the original from which any documents was so reproduced. Any such reproduction shall be admissible in evidence as the original itself in any judicial or administrative proceeding (whether or not the original is in existence and whether or not such reproduction was made in the regular course of business) and any enlargement, facsimile or further reproduction shall likewise be admissible in evidence. Any signatures of the Borrower upon any such agreement or document which are transmitted as a facsimile or as a scanned or pdf (portable document format) shall be deemed a valid and binding signature of the Borrower with the same effect as if a manually signed original signature. IN WITNESS WHEREOF, this Commercial Promissory Note is executed under seal as of the date first above written. WITNESS: 1760 Brewster Realty, LLC By: Print Name: Name: Tapan Patel Title: LLC Manager Where Each Relationship Matters' January 17th 2023 Ta an Patel Re: Line of Credit To whom it may concern This letter is to inform you that the above referenced customer has maintained an excellent commercial banking relationship with Rockland Trust Company "the Bank" for a number of years. Mr. Patel maintains a $600,000.00 line of credit that he can utilize for investment purposes without restriction or any preconditions. rgio M Do o Senior Vice President Commercial Lending '!ember FDIC LEASE LEASE 1. PARTIES. 1760 Brewster Realty, LLC, a Massachusetts limited liability company, with an office at 1760 Main Street, Brewster, Massachusetts (the "Lessor"), which expression shall include their successors, and assigns where the context so admits, does hereby lease to Brewster Market & Liquors, Inc., a Massachusetts corporation with a principal place of business of 1760 Main Street, Brewster, Massachusetts (the "Lessee"), which expression shall include its successors and assigns where the context so admits. 2. PREMISES. The Lessor hereby leases to the Lessee the premises together with the building (the "Building") located at 1760 Main Street, Brewster, Massachusetts (the "Premises"). (The Building and the land on which the Building is located, are sometimes hereinafter collectively referred to as the "Property"). Provided that none of the actions hereinafter described materially interfere with Lessee's use of the Premises, the Lessor shall have the right at any time to make alterations or additions to the Building; and to build a greater or lesser area of the Building, to install, maintain, use, repair and replace pipes, ducts, conduits, wires and appurtenant fixtures in the Building leading through the Premises in locations that will not materially interfere with the Lessee's use thereof. 3. TERM. The term of this lease shall be for fifteen (15) years commencing on 2023 (the "Commencement Date") and ending on 2038. 4. OPTION TERM. - N/A 5. RENT. The Lessee shall pay to the Lessor base rent at the rate of $96,000 per year, payable in advance in monthly installments of $8,000 per month, without offset or deduction. The rent shall increase by five (5%) percent every five (5) years. 6. SECURITY DEPOSIT AND LAST MONTH'S RENT. [Intentionally Deleted] 7. ADDITIONAL RENT — REAL ESTATE TAXES. The Lessee shall pay the Real Estate Taxes as hereinafter defined. The term "Real Estate Taxes" as used herein means all real property taxes and assessments that are levied or assessed against the Property by any lawful governmental authority for each calendar year or portion thereof commencing on the Commencement Date. A tax bill or copy thereof submitted by Lessor to Lessee shall be conclusive evidence of the amount of a Real Estate Tax or installment thereof. Nothing herein contained shall be construed to include as Real Estate Taxes any inheritance, estate, succession, transfer, gift, franchise, corporate income or profit tax or capital levy that is or may be imposed upon Lessor. However, if at any time during the term of this lease as it may be extended the methods of taxation prevailing at the time of the execution of this lease shall be altered so that in lieu of, or as a substitute for, or in addition to, the whole or any part of the Real Estate Taxes levied, assessed or imposed as above described, there shall be levied, assessed or imposed: (i) a tax on the rents received from such real estate; or (ii) a license fee measured by the rents received by Lessor from the Property or any portion thereof; or (iii) a tax or license fee imposed upon Lessor which is otherwise measured by or based in whole or in part upon the Property, or any portion thereof, then the same shall be included in the computation of Real Estate Taxes hereunder. Lessee shall pay in equal monthly installments together with the monthly base rent then due one -twelfth (1/12) percent of the estimated amount of the Real Estate Taxes. Within ninety days after the end of each fiscal year the Lessor shall furnish the Lessee with the final real estate tax bill for the preceding fiscal year. If the Real Estate Taxes shall be less than the amount paid by the Lessee to the Lessor for such period Lessor agrees to credit such difference to the next payment of base rent due from the Lessee under the lease. If the estimated payments paid by the Lessee to the Lessor for such fiscal year shall be less than the actual Real Estate Taxes for such fiscal year, the Lessee agrees to pay such deficiency to the Lessor within ten days after submission of said bill by the Lessor. If this lease shall commence or terminate during a calendar year, then the amount payable by the Lessee in the year of such commencement or termination shall be adjusted on the basis of the number of months of such calendar year in which the lease shall be in effect, and any such overpayment by Lessee, as aforesaid, shall be refunded to the Lessee upon such lease termination. Failure to pay taxes when due after the expiration of any applicable cure period shall entitle the Lessor to the same remedies as failure to pay base rent. 8. ADDITIONAL RENT -OPERATING CHARGES. In addition to the base rent as hereinabove set forth and the Lessee's responsibility to pay the Real Estate Taxes, the Lessee shall also pay the cost of maintaining the Property, including all snowplowing expenses, landscaping expenses, and expenses for the maintenance of the parking area, (which shall specifically include but shall not be necessarily limited to the sweeping and cleaning of the yard on a weekly basis and lighting in the parking lot) and the insurance premiums for the Building and Property (which insurance shall be maintained by the Lessor in an amount to be determined in the sole discretion of the Lessor). The Lessor shall maintain on the Building and Property, fire, casualty, liability, property damage and all other types of insurance normally obtained for a commercial building similar to the Building. The charges payable by the Lessee under the within section are hereinafter collectively referred to as "Operating Charges". The Lessor shall have the right to bill the Lessee for said Operating Charges upon the basis of annual estimates prepared by the Lessor on a calendar year basis. The Lessee agrees to pay to the Lessor, together with each monthly payment of base rent, one -twelfth (1/12) of such Operating Charges based upon said estimates submitted by the Lessor. Within ninety days after December 31 of each year, the Lessor shall furnish the Lessee with a detailed and itemized statement of the actual Operating Charges incurred by the Lessor for the preceding year and if the Operating Charges shall be less than the amount paid by the Lessee to the Lessor for such period Lessor agrees to credit such difference to the next payment of base rent due from the Lessee under this lease. If the estimated payments paid by the Lessee to the Lessor for any such period shall be less than the actual Operating Charges for such period, the Lessee agrees to pay such deficiency to the Lessor within ten days after submission of said statement by the Lessor. If this lease shall commence or terminate during a calendar year, then the amount payable by the Lessee in the year of such commencement or termination shall be adjusted on the basis of the number of months of such calendar year in which this lease shall be in effect, and any such overpayment by Lessee, as aforesaid, shall be refunded to the Lessee upon such lease termination. Failure to pay Operating Charges when due after the expiration of any applicable cure period shall entitle the Lessee to the same remedies as failure to pay base rent. 9. UTILITIES, The Lessee shall pay, as they become due, all bills for electricity and other utilities (whether they are used for furnishing heat or other purposes) that are furnished to the leased premises, including all water and sewer charges. The Lessor shall also provide water/hot water service to the Premises. Lessor shall have no obligation to provide utilities or equipment other than the utilities and equipment within the premises as of the commencement date of this lease. In the event Lessee requires additional utilities or equipment, the installation and maintenance thereof shall be the Lessee's sole obligation, provided that such installation shall be subject to the written consent of the Lessor, which consent shall not be unreasonably withheld or delayed. 10. PERMITTED USE OF PREMISES. The premises shall be used solely for a convenience store/deli/market selling liquor to be consumed off -premises. 11. COMPLIANCE WITH LAWS. The Lessee acknowledges that no trade or occupation shall be conducted in the leased premises or use made thereof which will be unlawful, improper, noisy or offensive, or contrary to any law or any municipal by-law or ordinance in force in the city or town in which the premises are situated. Lessor shall not cause or suffer any use of the Building which would violate the Town of Brewster Zoning By -Laws concerning use or parking. 12. FIRE INSURANCE. The Lessee shall not permit any use of the Premises which will make voidable any insurance on the Property or on the contents of the Property or which shall be contrary to any law or regulation from time to time established by the New England Fire Insurance Rating Association, or any similar body succeeding to its powers. The Lessee shall on demand reimburse the Lessor all extra insurance premiums caused by the Lessee's use of the Premises. 13. MAINTENANCE. (a) Lessee's Obligations. Except as specifically herein otherwise provided, Lessee agrees that from and after the date that possession of the Premises is delivered to Lessee, and until the end of the term of this lease, Lessee will keep neat and clean and maintain in good order, condition and repair: the roof of the Building, all interior nonstructural portions of the Premises including but not limited to the store front and the exterior and interior portions of all doors, windows, plate glass and showcases surrounding the Premises; all plumbing and sewage facilities within the Premises; fixtures; interior wall; floors; ceilings; signs (including exterior signs where permitted); and all wiring, electrical systems, interior buildings appliances, heating, air conditioning and ventilation systems and equipment. Lessee shall be responsible to conduct routine maintenance and repair, to the heating and air conditioning systems and shall be responsible for replacement of the systems or any major component thereof, servicing the Premises only. The Lessor shall use best efforts to transfer to the Lessee any manufacturer's warranties for systems and equipment for whose maintenance the Lessee is responsible. Lessee further agrees that the Premises shall be kept in a clean, sanitary and safe condition in accordance with the laws of the Commonwealth of Massachusetts and ordinances of the Town of Brewster, Massachusetts, and in accordance with all directions, rules, regulations of the Health Officer, Fire Marshal, Building Inspector, and other proper officers of the governmental agencies having jurisdiction over the Premises. Notwithstanding anything to the contrary herein if the roof of the Building cannot be repaired and must be replaced the cost of replacing the roof shall be borne by the Lessor. (b) Lessor's Obligations. The Lessor agrees to maintain the structure of the Building in the same condition as it is at the commencement of the term or as it may be put in during the term of this lease, reasonable wear and tear, damage by fire and other casualty only excepted, unless such maintenance is required because of the Lessee or those for whose conduct the Lessee is legally responsible. 14. ALTERATIONS -ADDITIONS. The Lessee shall not make structural alterations or additions to the Premises, but may make non-structural alterations provided the Lessor consents thereto in writing, which consent shall not be unreasonably withheld or delayed. All such allowed alterations shall be at Lessee's expense and shall be in quality at least equal to the present construction. Lessee shall not permit any mechanics' liens, or similar liens, to remain upon the Premises for labor and material furnished to Lessee or claimed to have been furnished to Lessee in connection with work of any character performed or claimed to have been performed at the direction of Lessee and shall cause any such lien to be released of record forthwith without cost to Lessor. Any alterations or improvements made by the Lessee shall become the property of the Lessor at the termination of occupancy as provided herein. The Lessee shall not place or affix any signs to the exterior or windows of the premises without the Lessor's prior written consent. 15. ASSIGNMENT -SUBLEASING. Lessee covenants that during the term of this lease that Lessee shall not, without on each occasion first obtaining the prior written approval of Lessor, assign, transfer, mortgage or pledge this lease, nor sublease (which term shall be deemed to include the granting of concessions and licenses and the like) all or any part of the Premises, nor suffer or permit this lease or the leasehold estate hereby created or any other rights arising under this lease, to be assigned, transferred or encumbered, in whole or in part, whether voluntarily, involuntarily or by operation of law, nor shall Lessee permit anyone other than Lessee to occupy the Premises. Any assignment, sublease or other transfer of this lease shall be null and of no force and effect unless and until Lessor shall have reviewed and approved by written notice the financial credibility of any proposed assignee, sublessee or other transferee of this lease. In all events, any such assignment, transfer, mortgage, sublease or other encumbrance, whether or not approved by Lessor, or any other indulgence granted by Lessor to any assignee or sublessee, shall in no way impair the continuing primary liability (which after any assignment shall be joint and several with the assignee or successor) of Lessee hereunder. No single approval by Lessor shall be deemed to be a waiver of Lessee's obligation to obtain Lessor's approval for any other proposed assignment or subletting. In the event that Lessee requests Lessor's approval to an assignment or sublease, the Lessee agrees that it shall pay the reasonable attorney's fees of Lessor with regard to said request for assignment and/or sublease whether or not Lessor approves Lessee's request for same. Lessor shall not unreasonably withhold its consent to an assignment by Lessee so long as the proposed assignee (i) agrees in writing to be bound by all of the terms and conditions contained herein, including, specifically, the Permitted Use clause; (ii) demonstrates, to Lessor's reasonable satisfaction, prior experience in operating a similar business; (iii) demonstrates, to Lessor's reasonable satisfaction, adequate financial resources to meet the obligations of Lessee under this lease; and (iv) demonstrates to Lessor's reasonable satisfaction, the ability to reinvest sufficient capital from time to time in order to maintain the quality, level of service, character and condition of the business operated on the Premises. In the event of any subletting Lessee shall pay to Lessor as and when the same is received fifty percent (50%) of the Sublease Consideration, as hereinafter defined. For the purposes hereof, the "Sublease Consideration" shall be defined as the rent and other charges payable to Lessee under a sublease, after first deducting the reasonable costs for brokerage and marketing, legal fees and construction costs incurred by Lessee in connection with such subletting (which costs shall be amortized over the term of the sublease), to the extent that the same exceeds the base rent payable by the Lessee hereunder in respect of the equivalent period. Any such payment shall be made by Lessee to Lessor on a monthly basis. 16. SUBORDINATION. This lease shall be subject and subordinate to any and all mortgages, deeds of trust and other instruments in the nature of a mortgage, now or at any time hereafter, a lien or liens on the property of which the Premises are a part and the Lessee shall, when requested, promptly execute and deliver such written instruments as shall be necessary to show the subordination of this lease to said mortgages, deeds of trust or other such instruments in the nature of a mortgage. 17. LESSOR'S ACCESS. The Lessor or agents of the Lessor may, at reasonable times, enter to view the Premises and may remove placards and signs not approved and affixed as herein provided, and make repairs and alterations as Lessor (provided such repairs and alterations do not materially interfere with Lessee's use of the Premises) should elect to do and may show the Premises to others, and at any time within six (6) months before the expiration of the term, may affix to any suitable part of the Premises a notice for letting or selling the Premises or property of which the Premises are a part and keep the same so affixed without hindrance or molestation. 18. INDEMNIFICATION AND LIABILITY. Lessee shall defend, indemnify and save Lessor and its agents and employees harmless against and from all liabilities, obligations, damages, penalties, claims, costs, charges and expenses, including reasonable attorneys' fees, which may be imposed upon, incurred by or asserted against Lessor and/or its agents, by reason of any of the following occurring during the term of this lease, as it may be extended, or during any period of time prior to the Commencement Date: (a) any work or thing being done in or about the Premises or any part thereof by or at the request of Lessee, its agents, contractors, sub -contractors, servants, employees, licensees or invitees; (b) any negligence or otherwise wrongful act or omission on the part of Lessee or any of its agents, contractors, subcontractors, servants, employees, sublessees, licensees or invitees; (c) any accident, injury or damage to any person or property occurring in, on or about the Premises or any part thereof; or (d) any failure on the part of Lessee to perform or comply with any of the covenants, agreements, terms, provisions, conditions or limitations contained in this lease. In case any action or proceeding is brought against Lessor by reason of any such claim, Lessee upon written notice from Lessor, shall at Lessee's expense resist or defend such action or proceeding by counsel reasonably approved by Lessor. 19. LESSEE'S LIABILITY INSURANCE. The Lessee shall maintain with respect to the Premises, comprehensive public liability insurance in the amount of a One Million and 00/100 ($1,000,000) Dollars with property damage insurance in limits of One Million and 00/100 ($1,000,000) Dollars in responsible companies qualified to do business in the Commonwealth of Massachusetts and in good standing therein insuring the Lessor as well as Lessee against injury to persons or damage to property as provided. The Lessee shall deposit with the Lessor certificates for such insurance at or prior to the commencement of the term, and thereafter within thirty (30) days prior to the expiration of any such policies. All such insurance certificates shall provide that such policies shall not be cancelled without at least ten (10) days prior written notice to each assured named therein. 20. FIRE, CASUALTY, EMINENT DOMAIN. Should twenty-five (25%) percent or more of the Premises, the Building or the Property be substantially damaged by fire or other casualty, or be taken by eminent domain, the Lessor may elect to terminate this lease. When such fire, casualty, or taking renders the Premises substantially unsuitable for its intended use, a just and proportionate abatement of rent shall be made, and the Lessee may elect to terminate this lease if: (a) The Lessor fails to give written notice within thirty (30) day of intention to restore the Premises, or (b) The Lessor fails to restore the Premises to a condition substantially suitable for its intended use within ninety (90) days of said fire, casualty or taking. The Lessor reserves, and the Lessee grants to Lessor, all rights which the Lessee may have for damages or injury to the Premises for any taking by eminent domain, except for damage to the Lessee's fixtures, property or equipment and other damage and loss peculiar to the Lessee. 21. DEFAULT OF LESSEE. (a) Events of Default. Subject to Lessee's right to notice and opportunity to cure specified in subsection (b) hereunder, Lessee shall be deemed to be in default of its obligations under this Lease upon the occurrence of any of the following: (i) Lessee's failure to pay base rent, additional rent or any other sums due under this Lease within seven days when due; this lease; assets; law; process; (ii) Lessee's failure to perform any covenant, promise or obligation contained in (iii) The appointment of a receiver or trustee for all or substantially all of Lessee's (iv) Lessee's voluntarily petition for relief under, any bankruptcy or insolvency (v) The sale of Lessee's interest under this lease by execution or other legal (vi) The seizure, sequestration or impounding by virtue or under authority of any legal proceeding of all or substantially all of the personal property or fixtures of Lessee used in or incident to the operation of the Premises; (vii) Lessee's making an assignment of this lease for the benefit of creditors; (viii) Any sale, transfer, assignment, subleasing, concession, license, or other disposition prohibited under Article 19 under this lease; or (ix) Lessee shall do or permit to be done anything that creates a lien upon the Premises and shall fail to obtain the release of any such lien or bond off any such lien as required herein. (b) Notice; Right to Cure. Lessee shall be deemed in default of this Lease upon the continued occurrence of (i) the occurrence of any event specified in (ii) of subsection (a) above that is not cured by Lessee within thirty (30) days from Lessee's receipt of written notice from Lessor (provided this thirty (30) day cure period shall be extended for such reasonable period of time as is necessary to cure the default, if the default is not reasonably capable of cure within said thirty (30) day period and Lessee commences and continues to diligently cure the alleged default), or (ii) the occurrence of any event specified in (iii) through (ix) of subsection (a) above. In the event of any such default, Lessor may give to Lessee a notice of intention to terminate the teuu of this lease at the expiration of five (5) days from the date of service of such notice of intention, and upon the expiration of said five (5) days this lease and the term and estate hereby granted, shall terminate with the same effect as if that day were the expiration date, but Lessee shall remain liable for damages as hereinafter provided. (c) Lessor's Remedies. Upon Lessee's default hereunder Lessor may exercise the following options: (i) Lessor's Right of Re -Entry and to Damages. Should any Event of Default occur then, notwithstanding any license of any former breach of covenant or waiver of the benefit hereof or consent in a former instance, the Lessor lawfully may, in addition to any remedies otherwise available to the Lessor, immediately or at any time thereafter, and without demand or notice, enter into and upon the Premises or any part thereof in the name of the whole and repossess the same as of the Lessor's former estate, and expel the Lessee and those claiming through or under it and remove its or their effects without being deemed guilty of any manner of trespass, and without prejudice to any remedies which might otherwise be used for arrears of rent or preceding breach of covenant and/or the Lessor may send written notice to the Lessee terminating the term of this Lease; and upon the first to occur of (i) entry as aforesaid; or (ii) the fifth (5th) day following giving of such notice of termination as per Section 21(b) above, the term of this Lease shall terminate. The Lessee covenants and agrees, notwithstanding any termination of this lease as aforesaid or any entry or re-entry by the Lessor, whether by summary proceedings, termination or otherwise, to pay and be liable for on the days originally fixed herein for the payment thereof, amounts equal to the several installments of rent and other charges reserved as they would, under the terms of this lease, become due if this lease had not been terminated or if the Lessor had not entered or re-entered, as aforesaid, and whether the Premises be relet or remain vacant, in whole or in part, or for a period less than the remainder of the term, and for the whole thereof; but in the event the Premises be relet by the Lessor, the Lessee shall be entitled to a credit in the net amount of rent received by the Lessor in reletting, after deduction of all expenses incurred in reletting the Premises (including, without limitation, remodeling costs, brokerage fees and the like), and in collecting the rent in connection therewith. It is specifically understood and agreed that the Lessor shall be entitled to take into account in connection with any reletting of the Premises all relevant factors which would be taken into account by a sophisticated developer in securing a replacement tenant for the Premises, and the Lessor shall not be compelled to re -let other than for the Permitted Use; and the Lessee hereby waives, to the extent permitted by applicable law, any obligation the Lessor may have to mitigate the Lessee's damages. As an alternative at the election of the Lessor, the Lessee shall upon such termination pay to the Lessor, as damages, such a sum as at the time of such termination represents the amount of the excess, if any, of the total rent and other benefits which would have accrued to the Lessor under this Lease for the remainder of the term if the lease terms had been fully complied with by Lessee over and above the then rental value of the Premises for the balance of the term. (ii) Lessor's Right to Cure. If the Lessee shall default in any of its obligations hereunder, the Lessor may at its option cure the default at the expense of the Lessee. Any sums expended by the Lessor under this provision shall be deemed to be Additional Rent for nonpayment of which the Lessor shall have the same remedies as in the case of nonpayment of any other rent hereunder. (iii) Remedies Cumulative. Any and all rights and remedies which Lessor may have under this lease, and at law and equity, shall be cumulative and shall not be deemed inconsistent with each other, and any two or more of all such rights and remedies may be exercised at the same time insofar as permitted by law. 22. NOTICES. Any notice from the Lessor to the Lessee relating to the Premises or to the occupancy thereof, shall be deemed duly served, if hand delivered mailed to the Lessee at the Premises, registered or certified mail, return receipt requested, postage prepaid or be recognized overnight carrier, addressed to the Lessee. Any notice from the Lessee to the Lessor relating to the Premises or to the occupancy thereof, shall be deemed duly served, if hand delivered or mailed to the Lessor by registered or certified mail, return receipt requested, postage prepaid or by recognized overnight carrier, addressed to the Lessor at such address as the Lessor may from time to time advise in writing. All rent notices shall be sent to the Lessor at 1760 Main Street, Brewster, Massachusetts. 23. SURRENDER. The Lessee shall at the expiration or other termination of this lease remove all Lessee's goods and effect from the Premises, (including, without hereby limiting the generality of the foregoing, all signs and lettering affixed or painted by the Lessee, either inside or outside the Premises). Lessee shall deliver to the Lessor the Premises and all keys, locks thereto, and other fixtures connected therewith and all alterations and additions made to or upon the Premises, in good condition, damage by fire or other casualty only excepted. In the event of the Lessee's failure to remove any of Lessee's property from the Premises, Lessor is hereby authorized, without liability to Lessee for loss or damage thereto, and at the sole risk of Lessee, to remove and store any of the Lessee's property at Lessee's expense, or to retain same under Lessor's control or to sell at public or private sale, without notice any or all of the property not so removed and to apply the net proceeds of such sale to the payment of any sum due hereunder, or to destroy such property. 24. LESSEE'S WORK. The Lessee shall be entitled to perform such leasehold improvements to the Premises as it deems necessary to operate its business at the Premises at its sole cost and expense provided that the Lessee complies with all provisions hereof. The Lessee's taking possession of the Premises shall be conclusive evidence of the Lessee's acceptance thereof and the Lessee's acknowledgment that the same is in good order and satisfactory condition and that the Lessor has complied with all of the terms and conditions of this lease. The Lessee agrees that no representations or warranties, express or implied, respecting the condition of the Premises and no promises to decorate, alter, repair or improve the Premises either before or after the execution hereof have been made by Lessor or its agents to Lessee unless the same are contained herein and made a part hereof. All work done by the Lessee to the Premises shall be done by Lessee at Lessee's sole cost and expense and in conformity with Lessee's plans and specifications approved by Lessor prior to Lessee's commencing Lessee's work. The submission to Lessor by Lessee of plans and specifications (and any revisions thereof) shall constitute a warranty by Lessee that the work provided for therein is in conformity with all legal requirements; and no approval by Lessor of Lessee's plans (and any revisions thereof) shall constitute in any manner a waiver by Lessor of Lessor's right under this warranty. Lessee acknowledges and agrees that any review or approval by Lessor of any construction drawings, plans or specifications, and/or any changes thereto, shall not create any liability or responsibility on the part of the Lessor for any design contained therein. Lessee's work shall be done in a good and workmanlike manner, using new and first class equipment and materials only, and in conformity with all legal requirements. 25. TRIPLE NET LEASE. The Lessor and Lessee acknowledge that the within lease is a so called "Triple Net Lease". It is the intent of the parties that all base rent paid to the Lessor hereunder shall be net to the Lessor and the Lessee shall be responsible for the payment of its pro rata share of all the expenses of operating the Building and the Property as provided herein. 26. LATE PAYMENTS OF RENT. If any installment of base rent or Additional Rent, is paid five (5) days or more after the date when the same becomes due, or has been billed to the Lessee by the Lessor, as the case may be, a ten (10%) percent late charge shall be assessed on said amount due. 27. BROKERS COMMISSION. It is agreed by and between the parties hereto that no broker or agent brought about the lease of the within premises. If it should be determined that any broker or agent is due a commission, the party engaging the services of such broker or agent shall be fully and solely obligated to pay such commission. 28. HAZARDOUS WASTE. The Lessee shall not permit any violation to exist with respect to the Premises under any federal, state or local laws, rules and regulations now or hereafter in effect with respect to oil, hazardous wastes or hazardous materials, or toxic substances, or the release or disposal thereof. Lessee shall not use all or any portion of the Premises for the generation, storage, treatment, use or disposal of any substance for which a license or permit is required by Massachusetts General Laws, Chapter 21C without the prior written consent of the Lessor. Without limitation express or implied upon any other requirements of this lease, the Lessee shall pay all such sums and take all such actions as may be required to avoid or discharge the imposition of any lien on the Premises or other property of the Lessee under Massachusetts General Laws, Chapter 21E or applicable federal law as the same may be amended from time to time, resulting from Lessee's failure to comply with the terms of this Section 29, and the Lessee shall indemnify and save harmless the Lessor from any and all losses, claims, liabilities and expenses, including without limitation attorneys' fees incurred or suffered by the Lessor by virtue of the provisions thereof as applied to the Premises. (a) The Lessee shall not: (i) generate (except with the prior written consent of the Lessor and in compliance with all laws, ordinances, and regulations pertaining thereto) any hazardous material or oil on the Premises, store (except with the prior written consent of Lessor and in compliance with all laws, ordinances, and regulations pertaining thereto), or dispose of any hazardous material or oil on the Premises; or (ii) directly or indirectly transport or arrange for the transport of any hazardous material or oil (except with the prior written consent of the Lessor and in compliance with all laws, ordinances, and regulations pertaining thereto). (b) The Lessee shall indemnify, defend, and hold the Lessor harmless from and against any claim brought or threatened against the Lessor by the Lessee, any guarantor or endorser of the obligation of the Lessee, or any governmental agency or authority or any other person (as well as from attorneys' reasonable fees and expenses in connection therewith) on account of the failure by the Lessee to comply with the terms and provisions hereof. This indemnification shall survive any termination of this lease. 29. MISCELLANEOUS (a) Waiver. It is understood and agreed that the granting of any consent by Lessor to Lessee to perform any act of Lessee requiring Lessor's consent under the terms of this Lease, or the failure on the part of the Lessor to object to any such action taken by Lessee without Lessor's consent, shall not be deemed a waiver by the Lessor of its rights to require such consent for any further similar act by Lessee. Lessee hereby expressly covenants and warrants that it shall not claim any waiver on the part of Lessor of the requirement to secure such consent with regard to matters requiring Lessor's consent. (b) Captions and Section Numbers. The captions and section numbers appearing in this lease are inserted only as a matter of convenience and in no way define, limit, construe or describe the scope or intent of such sections. (c) Entire Agreement. This lease and any attachments hereto and forming a part hereof set forth all the covenants, promises, agreements, conditions, and understandings between Lessor and Lessee concerning the Premises and there are no covenants, promises, agreements, conditions or understandings, either oral or written, other than as herein set forth. No subsequent alteration, amendment, change or addition to this lease shall be binding upon Lessor or Lessee until reduced to writing and signed by Lessor and Lessee. (d) Lessee and Lessor Defined, Use of Pronoun. The words "Lessee" and "Lessor" shall mean each party mentioned as Lessee or Lessor herein, whether one or more, and their respective heirs, executors, administrators, successors, and assigns. If there is more than one party any notice required or permitted may be given to any one thereof, and such notice to one shall be deemed notice to all. The use of the singular pronoun to refer to Lessee or Lessor shall be deemed proper regardless of the number of parties. (e) Partial Invalidity. If any term, covenant or condition of this lease, or the application thereof to any person or circumstances shall, to any extent, be invalid or unenforceable, the remainder of this lease or the application of such term, covenant, or condition to persons or circumstances other than those as to which it was held invalid or unenforceable, shall not be affected thereby and each term, covenant, or condition of this lease shall be valid and be enforced to the fullest extent permitted by law. (f) Applicable Law. This Lease shall be construed according to the laws of the Commonwealth of Massachusetts. (g) Recording. A memorandum of this may be recorded by Lessor or Lessee in the Registry of Deeds at the recording party's expense. (h) Costs of Enforcement. In the event that Lessor shall bring an action to recover any sum due hereunder or for any breach hereunder and shall obtain a judgment in its favor, or in the event that Lessor shall retain an attorney for the purpose of collecting any sum due hereunder or construing or enforcing any of the terms or conditions hereof or protecting its interest in any bankruptcy, receivership, or insolvency proceeding or otherwise against the Lessee, the Lessor shall be entitled to recover all reasonable costs and expenses incurred, including reasonable attorneys' and legal assistants' fees prior to trial, at trial, and on appeal and for post judgment proceedings. (i) Successors. The provisions of this lease shall inure to the benefit of and be binding upon the respective heirs, executors, administrators, successors, and assigns of Lessor and Lessee. (j) Force Majeure. In any case where either party hereto is required to do any act (other than the Lessee's obligation to pay base rent or any Additional Rent) under this lease, the time for such performance shall be extended by the period of delay caused by fire or other casualty, labor, materials, or equipment, government regulations or other causes beyond the reasonable control of such party. In no event shall Lessee be excused from making any rent payments due hereunder as a result of a permitted delay. (k) No Accord and Satisfaction. No acceptance by Lessor of a lesser sum than the base rent or additional rent then due shall be deemed to be other than on account of the earliest installment of such rent or charge due, nor shall any endorsement or statement on any check or any letter accompanying any check or payment as rent or other charge be deemed an accord and satisfaction, and Lessor may accept such check or payment on account and without prejudice to Lessor's right to recover the balance of such installment or pursue any other remedy provided in this lease. (1) Waiver of Trial by Jury. The parties hereto shall and they hereby do waive trial by jury in any action, proceeding or counterclaim brought by either of the parties hereto against the other on any matters whatsoever arising out of or in any way connected with this lease, the relationship of Lessor and Lessee or Lessee's use and occupancy of the Premises, and/or claim of injury or damage. [Signatures on Following Page] Executed this Z (+ ray of January, 2023. LESSEE Brewster Market & Liquors, Inc. LESSOR 1760 Brewster Realty, LLC By: By: Tap4VPa el, President Tapa a 1, LLC Manager FLOOR PLAN 3C\-1-("sk es y P� Ad Preview 2/2 FY24 Operating Budget Cape Cod Tech Finance Committee Anthony Tullio –Wellfleet (chair) Dave Bloomfield –Mashpee Norman Michaud -Yarmouth Stefan Galazzi –Orleans FY24 Enrollment by Town Enrollments Students FY24 Students FY23 Change Barnstable 193 186 7 Brewster 53 59 -6 Chatham 13 12 1 Dennis 68 72 -4 Eastham 22 18 4 Harwich 69 71 -2 Mashpee 50 48 2 Orleans 14 11 3 Provincetown 9 7 2 Truro 11 9 2 Wellfleet 13 12 1 Yarmouth 149 148 1 Total 664 653 11 FY24 Enrollment *Enrollment as of 10/1/2022 Student Enrollment Trend FY19 %FY20 %FY21 %FY22 %FY23 %FY24 % Barnstable 179 30.3% 176 30.9% 194 31.5% 169 27.0% 186 28.5%193 29.1% Brewster 41 7.0%36 6.1%29 4.7%41 6.5%59 9.0%53 8.0% Chatham 7 1.2%8 1.4%10 1.6%15 2.4%12 1.8%13 2.0% Dennis 61 10.4% 68 11.6%73 11.9%73 11.7%72 11.0%68 10.2% Eastham 22 3.7%22 3.7%22 3.6%23 3.7%18 2.8%22 3.3% Harwich 77 13.1%67 11.4%58 9.4%51 8.1%71 10.9%69 10.4% Mashpee 53 9.0%45 7.7%48 7.8%44 7.0%48 7.3%50 7.5% Orleans 11 1.9%9 1.5%12 1.9%13 2.1%11 1.7%14 2.1% Provincetown 7 1.2%11 1.9%14 2.3%11 1.8%7 1.1%9 1.4% Truro 6 1.0%6 1.0%6 1.0%11 1.8%9 1.4%11 1.7% Wellfleet 13 2.2%12 2.0%13 2.1%16 2.6%12 1.8%13 2.0% Yarmouth 114 19.4% 110 18.7% 137 22.2% 159 25.4% 148 22.6%149 22.3% 591 570 616 626 653 664 Six Year History The FY24 Budget Fiscal Year Budget FY18 1.89 % FY19 1.44 % FY20 0.96 % FY21 2.76%/1.34 % FY22 1.99% FY23 1.99% 3.86% $16,750,000 An increase of $623,000 over the FY23 Budget Where Does the Money Come From? FY24 Revenue Sources Assessments $ 12,491,079 State Aid $ 3,593,921 Local Revenue $ 665,000 Revenue Source vs. The Operating Budget Revenue Source vs. The Operating Budget 2016 14,532,300 2,413,040 11,885,260 234,000 2017 14,459,000 2,466,487 11,844,513 148,000 2018 14,732,000 2,538,847 12,043,153 150,000 2019 14,944,000 2,634,067 12,159,933 150,000 2020 15,087,000 2,659,133 12,137,867 290,000 2021 15,504,000 2,699,147 12,464,853 340,000 2021 15,289,584 2,193,718 12,137,867 958,000 2022 15,812,000 2,699,147 12,647,853 465,000 2023 16,127,000 2,753,137 12,708,963 665,000 2024 16,750,000 3,593,921 12,491,079 665,000 What is the Money Used For? WHAT IS THE MONEY FOR? Building Leadership $446,544 2.7% Teachers Salaries $5,807,269 34.7% Retirement $537,343 3.2% Insurance Benefits $1,910,289 11.4% Library $64,850 0.4% Retiree Benefits $909,354 5.4% Educational Materials $217,250 1.3% Guidance $578,731 3.5% Transportation $885,000 5.3% Support Services $1,473,637 8.8% Administration $1,202,535 7.2% General Insurance $294,494 1.8% Plant Operations $1,531,080 9.1% District-Wide Supervision $476,624 2.8% Capital Requirements $415,000 2.5% $16,750,000 Principal Interest Total P&I 2020 2,935,000 4,682,300 7,617,300 2021 3,320,000 2,940,700 6,260,700 2022 3,485,000 2,770,575 6,255,575 2023 3,485,000 2,596,325 6,081,325 2024 3,485,000 2,422,075 5,907,075 2025 3,485,000 2,247,825 5,732,825 2026 3,485,000 2,073,575 5,558,575 2027 3,485,000 1,899,325 5,384,325 2028 3,485,000 1,725,075 5,210,075 2029 3,485,000 1,550,825 5,035,825 2030 3,485,000 1,376,575 4,861,575 2031 3,485,000 1,202,325 4,687,325 2032 3,485,000 1,045,500 4,530,500 2033 3,485,000 906,100 4,391,100 2034 3,485,000 766,700 4,251,700 2035 3,485,000 627,300 4,112,300 2036 3,485,000 487,900 3,972,900 2037 3,485,000 348,500 3,833,500 2038 3,485,000 209,100 3,694,100 2039 3,485,000 69,700 3,554,700 $68,985,000 $31,948,300 $100,933,300 In FY19 Cape Tech issued a Bond in the amount of $68,985,000 at 3.32% for 20 Years Fixed Principal FY24 Capital Debt Assessment Town of Barnstable $1,716,966 Town of Brewster $471,498 Town of Chatham $115,651 Town of Dennis $604,941 Town of Eastham $195,716 Town of Harwich $613,838 Town of Mashpee $444,810 Town of Orleans $124,547 Town of Provincetown $80,066 Town of Truro $97,858 Town of Wellfleet $115,651 Town of Yarmouth $1,325,533 $5,907,075 In 2015, Cape Cod Tech joined the Plymouth County OPEB Trust, an IRC Section 115 multiple-employer, irrevocable trust program. The District has established a funding plan and is currently ahead of the funding schedule. Actuarial Accrued Liability (2022 GASB Audit) $15,321,890 Balance of OPEB Reserve $2,030,551 Proposed FY24 Funding $300,000 Net Position - Funding to Liability 13.38% Enrollmen t Enrollmen t % FY24 Enrollment FY23 Minimum Estimated FY24 Minimum Supplemental Transportation Capital Per Student Cost Per Student Cost Towns (State)(State)(district)(district)(district)FY24 FY23 $%FY23 FY24 Barnstable 186 193 29.1%########2,987,185$ 207,597$ 71,794$ 120,625$ 3,387,200$ 3,513,308$ (126,108.00)$ -3.7%18,804.06$ 17,550.26$ Brewster 59 53 8.0%916,826$ 883,018$ 57,008$ 19,715$ 33,125$ 992,867$ 1,093,263$ (100,396.00)$ -10.1%18,909.03$ 18,733.34$ Chatham 12 13 2.0%203,045$ 233,508$ 13,983$ 4,836$ 8,125$ 260,452$ 246,322$ 14,130.00$ 5.4%20,290.00$ 20,034.77$ Dennis 72 68 10.2%########1,221,427$ 73,143$ 25,295$ 42,500$ 1,362,365$ 1,444,646$ (82,281.00)$ -6.0%20,290.07$ 20,034.78$ Eastham 18 22 3.3%304,568$ 395,167$ 23,664$ 8,184$ 13,750$ 440,765$ 377,806$ 62,959.00$ 14.3%20,290.06$ 20,034.77$ Harwich 71 69 10.4%########1,257,351$ 74,219$ 25,667$ 43,125$ 1,400,362$ 1,408,558$ (8,196.00)$ -0.6%19,973.21$ 20,295.10$ Mashpee 51 50 7.5%839,596$ 877,662$ 53,782$ 18,599$ 31,250$ 981,293$ 1,006,046$ (24,753.00)$ -2.5%19,832.27$ 19,625.86$ Orleans 11 14 2.1%186,125$ 251,470$ 15,059$ 5,208$ 8,750$ 280,487$ 232,731$ 47,756.00$ 17.0%20,290.09$ 20,034.79$ Provincetown 7 9 1.4%118,443$ 161,659$ 9,681$ 3,348$ 5,625$ 180,313$ 148,404$ 31,909.00$ 17.7%20,290.00$ 20,034.78$ Truro 9 11 1.7%152,284$ 197,584$ 11,832$ 4,092$ 6,875$ 220,383$ 188,903$ 31,480.00$ 14.3%20,290.00$ 20,034.82$ Wellfleet 12 13 2.0%203,045$ 233,508$ 13,983$ 4,836$ 8,125$ 260,452$ 246,322$ 14,130.00$ 5.4%20,290.00$ 20,034.77$ Yarmouth 148 149 22.4%########2,415,321$ 160,269$ 55,426$ 93,125$ 2,724,141$ 2,802,554$ (78,413.00)$ -2.9%18,954.28$ 18,282.83$ 656 664 100.0%##########11,114,860$ 714,219$ 247,000$ 415,000$ 12,491,080$ 12,708,863$ (217,783)$ -1.71% Cape Cod Regional Technical High School FY24 Budget - Town Assessments BASED ON CCT 10/1/22 ENROLLMENT PER GUIDANCE AND SIMS Draft Estimate ChangeTotal Assessments Town Capital Operating Total Town of Barnstable $1,716,966 $3,387,200 $5,104,166 Town of Brewster $471,498 $992,867 $1,464,365 Town of Chatham $115,651 $260,452 $376,103 Town of Dennis $604,941 $1,362,365 $1,967,306 Town of Eastham $195,716 $440,765 $636,481 Town of Harwich $613,838 $1,400,362 $2,014,200 Town of Mashpee $444,810 $981,293 $1,426,103 Town of Orleans $124,547 $280,487 $405,034 Town of Provincetown $80,066 $180,313 $260,379 Town of Truro $97,858 $220,383 $318,241 Town of Wellfleet $115,651 $260,452 $376,103 Town of Yarmouth $1,325,533 $2,724,141 $4,049,674 $5,907,075 $12,491,080 $18,398,155 Revenue FY20 Actual FY21 Actual FY22 Actual FY23 Budget FY24 Proposed Assessments from Member Towns 12,137,867$ 12,137,867$ 12,647,853$ 12,708,864$ 12,491,079$ FY24 Assessment % Increase -1.71% State Aid 1 Chapter 70 State Aid 2,119,671$ 2,144,195$ 2,183,727$ 2,203,136$ 2,955,921$ 2 Chapter 71 Transportation Aid 550,481$ 647,910$ 733,011$ 550,000$ 638,000$ Total State Aid 2,670,152$ 2,792,105$ 2,916,738$ 2,753,136$ 3,593,921$ Local Revenue Interest Income 63,307$ 9,972$ 3,811$ 15,000$ 15,000$ Facility Rental 18,074$ 7,500$ 38,365$ 50,000$ 50,000$ Excess and Deficiency 200,000$ 775,000$ 400,000$ 600,000$ 600,000$ Transportation Stabilization Mass Medicaid Reimbursement Unanticipated Revenue 654$ 120,971$ 82,984$ Total Local Revenue 282,035$ 913,443$ 525,160$ 665,000$ 665,000$ Total Revenue 15,090,054$ 15,843,415$ 16,089,751$ 16,127,000$ 16,750,000$ Cape Cod Regional Technical High School FY24 Budget - Revenue Description FY20 Actual FY21 Actual FY22 Actual FY23 Budget FY24 Proposed % Expected Grant Funds 1 Severance Pay $35,000 $80,000 $30,000 $25,000 $20,000 2 Longevity $71,213 $66,492 $61,841 $55,024 $55,315 3 Retirement Annuity Incentive $30,325 $31,275 $29,275 $29,550 $11,250 4 Reserve for Unanticipated Expenses $0 $0 $0 $19,000 $19,000 5 Provision for Contract Negotiations $0 $0 $0 $0 $294,954 6 School Committee Supplies $1,132 $1,500 $1,050 $1,200 $1,200 7 Dues & Subscriptions $17,516 $12,682 $20,553 $15,000 $18,000 8 Total District Expenses $155,186 $191,949 $142,719 $144,774 $419,719 189.91% 9 10 Superintendent-Director (1)$173,939 $172,552 $183,133 $180,359 $191,172 11 Secretary-Supt.-Director (1)$76,920 $78,538 $80,193 $81,885 $82,472 12 Advertising $21,045 $6,430 $10,409 $23,000 $16,000 13 Supt/Business Office Supplies $13,914 $9,908 $13,878 $11,000 $10,000 14 Public Relations $33,588 $15,969 $43,363 $31,000 $30,000 15 General Expense $1,253 $1,530 $2,923 $3,000 $3,000 16 District Dues/Subscriptions $4,850 $2,829 $2,879 $5,000 $5,000 17 Postage $15,485 $2,373 $15,276 $15,000 $15,000 18 Total District Administration $340,994 $290,129 $352,054 $350,244 $352,644 0.69% 19 20 Treasurer (1)$18,000 $17,741 $18,000 $18,360 $18,450 21 Business Administrator (1)$131,462 $134,397 $137,399 $140,468 $140,809 22 Business Office Staff (2)$119,512 $124,941 $130,728 $133,613 $136,334 23 Audit $30,044 $42,350 $41,700 $40,000 $40,000 24 Bookkeeper (1)$91,117 $72,264 $75,874 $77,581 $77,581 25 Negotiations $0 $0 $0 $2,000 $2,000 26 Legal Services $13,369 $7,652 $22,490 $12,000 $12,000 27 Total Finance and Administrative Services $403,504 $399,345 $426,191 $424,022 $427,174 0.74% 28 29 Director of Special Needs (1)$135,016 $128,463 $131,354 $135,809 $136,137 30 Director of Technical Studies (1)$115,307 $117,885 $120,520 $110,000 $118,750 31 Secretary to Tech Studies/Academic Coor.$19,436 $21,606 $56,213 $56,372 $56,372 32 Director of Curriculum (1)$113,170 $132,622 $127,204 $130,049 $130,365 Cape Cod Regional Technical High School FY24 Budget - Proposed 4 33 Coop Coordinator (1) $29,695 $30,259 $28,301 $32,000 $32,000 34 Technical Studies Supplies $5,987 $767 $500 $2,500 $2,000 35 Curriculum Supplies & Software $988 $1,225 $20 $1,500 $1,000 36 Special Needs Director Travel $0 $200 $0 $0 $0 37 Total District-wide Academic/Vocational $419,599 $433,027 $464,113 $468,230 $476,624 1.79% 38 39 Principal(1)$134,127 $137,117 $140,174 $143,300 $143,647 40 Assistant Principal (1)$115,999 $118,575 $110,000 $113,975 $112,750 41 Secretary to Principal(1)$76,700 $54,574 $68,034 $71,137 $71,701 42 Attendance Clerk (.71)$33,557 $35,330 $35,058 $36,758 $33,983 43 Assistant Principal Secretary (.85)$47,556 $53,164 $50,427 $50,840 $50,963 44 Agenda Books $3,255 $0 $4,253 $3,500 $3,500 45 Accreditation $0 $0 $0 $11,000 $10,000 46 Principal's Supplies $3,674 $2,573 $2,967 $4,000 $4,000 47 MCAS Supplies $0 $0 $1,063 $500 $500 48 Assistant Principal Supplies $1,675 $1,424 $1,726 $1,500 $1,500 49 Graduation Expense $12,552 $8,502 $10,155 $7,000 $8,000 50 Prin./AP Dues & Subscriptions $150 $3,039 $2,500 $1,000 $1,000 51 Principal/AP Travel $0 $0 $0 $0 $0 52 Recognition Awards $5,618 $2,765 $8,782 $5,000 $5,000 53 Total School Building Leadership $434,863 $417,063 $435,138 $449,510 $446,544 -0.66% 54 55 Network Engineer (1)$87,721 $89,695 $91,713 $93,777 $94,006 56 Technology Systems and Data Assistant (1)$80,767 $84,786 $86,694 $88,645 $88,861 57 Technology Contracted Services $0 $2,302 $3,160 $1,500 $1,500 58 Technology Supplies $12,304 $362 $12,719 $9,000 $10,000 59 Total Building Technology $180,792 $177,145 $194,286 $192,922 $194,367 0.75% 60 61 Auto Collision Instructors (2)$148,093 $154,191 $160,473 $166,904 $170,167 62 Auto Technology Instructors (2)$152,878 $159,147 $165,604 $172,214 $176,186 63 Carpentry Staff (2)$152,210 $144,748 $150,842 $157,080 $160,345 64 Cosmetology Instructors (2)$150,839 $159,588 $166,606 $174,018 $186,652 65 Culinary Arts Staff (2)$175,798 $179,314 $182,898 $186,513 $180,941 66 Dental Assist. Instructor (1.25)$82,335 $158,882 $172,290 $169,835 $175,681 67 Electrical Instructors (2)$147,081 $153,232 $159,857 $166,063 $173,377 68 Graphic Arts Instructors (2)$159,522 $172,117 $178,363 $185,782 $190,560 69 Health Technology Instructors (3)$231,262 $149,371 $178,271 $241,036 $262,439 70 Horticulture Instructors (2)$159,465 $165,792 $128,187 $146,336 $165,919 5 71 HVAC Staff (2.5)$167,537 $186,900 $212,099 $251,072 $257,035 72 Information Technology Instructors (2)$131,585 $140,694 $133,672 $146,335 $133,280 73 Marine Instructor (3)$150,455 $162,942 $169,400 $156,044 $156,998 74 Plumbing Instructor (2.5)$160,232 $160,478 $166,871 $173,417 $99,199 75 Art Teacher (1)$54,560 $58,787 $65,423 $67,691 $76,680 76 21st Century Skills (2)$170,993 $169,804 $176,077 $175,835 $173,142 77 English Instructors (6)$475,922 $482,196 $468,916 $486,885 $496,209 78 Health Instructor (1)$90,242 $49,378 $53,565 $0 $0 79 Math Instructors (6)$462,938 $519,436 $509,948 $522,784 $534,404 80 Phys. Ed. Instructors (2)$148,375 $155,083 $161,213 $138,714 $151,404 81 Science Instructor (5.5)$332,214 $364,544 $361,626 $387,113 $478,076 82 Social Studies Instructor (4)$335,477 $346,031 $397,473 $359,568 $359,569 83 Spanish Instructor (1)$84,988 $86,673 $88,391 $90,144 $90,145 84 Engineering Technology Instructors (2)$178,697 $184,450 $187,352 $168,202 $157,217 85 Special Needs Instructor (7)$523,218 $494,143 $521,198 $631,074 $520,299 $95,718 86 Special Needs Inclusion Specialist (1)$86,863 $88,600 $90,963 $95,419 $98,208 87 Technology Int. Specialist (1)$87,613 $87,542 $91,122 $92,929 $97,718 88 Literacy Coach (1)$84,811 $89,350 $82,306 $90,419 $85,419 $10,000 89 Total Instruction and Teaching Services $5,286,203 $5,423,413 $5,581,005 $5,799,428 $5,807,269 0.14%$105,718 90 91 Speech & Language Specialist (1) $0 $0 $0 $0 $90,210 92 Special Needs Cont. Service $95,955 $82,598 $76,439 $110,000 $65,000 93 Total Medical Therapeutic Services $95,955 $82,598 $76,439 $110,000 $155,210 41.10% 94 95 Vocational Substitutes $33,115 $46,186 $76,439 $51,000 $65,000 96 Academic Substitutes $50,649 $53,913 $117,317 $51,000 $65,000 97 Total Substitutes $83,764 $100,099 $193,756 $102,000 $130,000 27.45% 98 99 Auto Tech Aide (1)$37,731 $38,446 $38,783 $38,532 $39,890 100 Graphic Arts Aide (1)$31,035 $40,600 $44,987 $36,532 $36,532 101 Information Technology Aide (1)$40,738 $35,114 $36,321 $36,532 $38,133 102 Physical Education Aide (1)$34,425 $38,469 $36,258 $36,532 $36,532 103 Special Needs Aides (6)$50,811 $64,092 $52,297 $101,922 $111,786 $112,000 104 Total Paraprofessionals Instructional Asst.$194,740 $216,721 $208,645 $250,050 $262,874 5.13%$112,000 105 106 Librarian (.84)$72,820 $79,146 $56,499 $58,180 $57,851 107 Total Library $72,820 $79,146 $56,499 $58,180 $57,851 -0.57% 108 6 109 Professional Development $53,104 $35,795 $44,941 $48,000 $45,000 110 Course Reimbursement $13,400 $23,339 $18,745 $31,000 $25,000 111 Curriculum Development $2,125 $355 $9,347 $4,000 $4,000 112 State Mandated Mentoring $9,750 $8,000 $9,250 $8,000 $8,000 113 Total Professional Development $78,379 $67,489 $82,283 $91,000 $82,000 -9.89% 114 115 Auto Body Text & Subscriptions $665 $0 $0 $0 $0 116 Auto Technology Text & Subscriptions $1,768 $1,993 $4,412 $2,000 $2,000 117 Carpentry Texts & Subscriptions $3,009 $0 $1,750 $0 $0 118 Cosmetology Texts & Subscriptions $0 $299 $0 $300 $300 119 Culinary Arts Texts & Subscriptions $598 $2,389 $1,582 $2,500 $2,000 120 Dental Assistant Texts & Subscriptions $1,470 $4,294 $1,628 $1,500 $1,500 121 Electrical Texts & Subscriptions $6,101 $0 $7,167 $1,000 $500 122 Graphic Arts Texts & Subscriptions $0 $9 $757 $0 $0 123 Health Technology Texts & Subscriptions $3,316 $14,856 $5,954 $5,000 $5,000 124 Horticulture Texts & Subscriptions $2,688 $1,200 $3,318 $1,000 $1,000 125 HVAC Texts & Subscriptions $0 $60 $0 $0 $0 126 Information Technology Texts & Subscriptions $5,394 $902 $4,568 $1,500 $1,500 127 Marine Mechanics Texts & Subscriptions $1,167 $1,523 $609 $0 $500 128 Plumbing Texts & Subscriptions $12,993 $0 $0 $0 $500 129 Engineering Texts & Subscriptions $2,882 $847 $190 $2,000 $1,000 130 Special Needs Texts & Subscriptions $1,824 $3,198 $5,744 $2,500 $2,500 131 English Texts & Subscriptions $0 $0 $2,548 $3,000 $2,500 132 Math Texts & Subsciptions $0 $0 $100 $0 $0 133 Science Texts & Subscriptions $0 $0 $7,100 $1,000 $1,000 134 Social Studies Texts & Subscriptions $0 $0 $15,745 $4,000 $2,000 135 Spanish Texts & Subscriptions $0 $0 $4,493 $0 $0 136 Special Needs Dues $0 $100 $375 $250 $250 137 Library Books $3,512 $1,524 $3,520 $4,000 $3,500 138 Library Subscriptions $937 $2,428 $866 $2,500 $2,500 139 Total Textbooks & Subscriptions $48,324 $35,622 $72,425 $34,050 $30,050 -11.75% 140 141 School Paper Bid $0 $5,000 $2,936 $6,000 $3,500 142 Auto Body Supplies $8,481 $11,951 $6,267 $10,000 $7,000 143 Auto Technology Supplies $3,978 $3,636 $4,462 $4,000 $4,000 144 Carpentry Supplies $3,080 $12,237 $7,237 $6,000 $8,000 145 Cosmetology Supplies $3,624 $1,958 $3,267 $4,000 $3,200 146 Culinary Arts Supplies $20,160 $44,734 $46,625 $25,000 $25,000 7 147 Dental Assistant Supplies $2,828 $2,024 $968 $3,000 $1,500 148 Electrical Supplies $3,370 $5,612 $16,321 $8,000 $8,000 149 Graphic Arts Supplies $21,961 $8,871 $14,983 $10,000 $9,000 150 Health Technology Supplies $1,763 $2,844 $4,247 $3,500 $3,500 151 Horticulture Supplies $11,060 $19,333 $13,695 $15,000 $14,000 152 HVAC Supplies $19,507 $29,986 $34,722 $20,000 $25,000 153 Information Technology Supplies $219 $454 $3,553 $2,000 $2,000 154 Marine Mechanics Supplies $4,611 $9,136 $19,196 $10,000 $15,000 155 Plumbing Supplies $3,724 $20,744 $20,089 $20,000 $20,000 156 Exploratory Supplies $17,991 $5,017 $9,236 $10,000 $9,000 157 Engineering Supplies $2,528 $10,582 $8,190 $10,000 $10,000 158 Safety Supplies / OSHA Training $14,186 $5,868 $14,929 $8,000 $8,000 159 Special Needs Supplies $3,723 $765 $1,188 $3,000 $2,500 160 21st Century Skills Supplies $2,595 $0 $0 $200 $200 161 English Supplies $5,435 $2,558 $2,793 $4,000 $2,800 162 Health Education Supplies $159 $107 $2,567 $300 $0 163 Math Supplies $1,594 $859 $2,443 $1,500 $1,500 164 Phys. Ed. Supplies $615 $0 $0 $1,000 $1,000 165 Science Supplies $3,283 $9,474 $5,598 $4,500 $4,500 166 Social Studies Supplies $722 $0 $123 $800 $500 167 Spanish Supplies $0 $200 $0 $0 $0 168 Art Supplies $4,218 $4,327 $5,415 $4,500 $4,500 169 Library Supplies $1,559 $138 $987 $1,000 $1,000 170 Total Educational Supplies $166,974 $218,415 $252,035 $195,300 $194,200 -0.56% 171 172 Field Trips-Competitions $3,526 $16,163 $46,891 $40,000 $45,000 173 Senior Project $11 $0 $33 $500 $0 174 Summer School $0 $4,584 $0 $0 $0 175 Tutoring & Credit Recovery $6,814 $990 $910 $7,500 $3,000 176 Total Other Instructional Services $10,351 $21,737 $47,834 $48,000 $48,000 0.00% 177 178 Guidance Counselors (4)$318,740 $318,099 $334,047 $340,356 $353,969 179 At Risk Counselor (1)$81,854 $88,892 $93,856 $95,718 $95,718 180 Guidance Secretaries (2)$102,156 $108,366 $110,534 $111,639 $112,744 181 Guidance Supplies $3,568 $2,603 $4,235 $4,000 $4,000 182 Guidance Public Relations $8,926 $656 $8,285 $8,000 $8,000 183 Dues & Subscriptions $2,370 $2,351 $1,166 $2,300 $2,300 184 ELL Testing & Services $1,708 $1,611 $3,593 $2,000 $2,000 8 185 Total Guidance and Counseling Services $519,322 $522,578 $555,716 $564,013 $578,731 2.61% 186 187 Psychological Services $31,825 $55,005 $51,665 $55,000 $55,000 188 Total Psychological Services $31,825 $55,005 $51,665 $55,000 $55,000 0.00% 189 190 Nurse (1)$65,236 $86,598 $76,318 $79,000 $85,526 191 Assistant to Nurse (1)$34,557 $5,948 $0 $0 $0 192 Medical Services $0 $0 $3,500 $3,500 $3,500 193 Nurse's Supplies $3,814 $2,038 $7,017 $3,500 $3,500 194 Total Health Services $103,607 $94,584 $86,834 $86,000 $92,526 7.59% 195 196 Basic Transportation $639,322 $805,530 $820,154 $789,525 $800,000 197 Late Transportation $45,849 $21,840 $76,062 $70,000 $85,000 198 Special Needs Transportation $11,038 $0 $25,717 $5,000 $0 199 Homeless Transportation $0 $11,348 $0 $5,000 $0 200 Total Student Transportation $696,209 $838,718 $921,933 $869,525 $885,000 1.78% 201 202 Transfer to School Lunch $30,000 $26,000 $0 $18,000 $0 203 Total Food Services $30,000 $26,000 $0 $18,000 $0 -100.00% 204 205 Coaches $90,217 $109,800 $151,854 $150,621 $156,000 206 Sports Clinics/Trainer $450 $504 $37,521 $50,000 $59,121 207 Officials $20,334 $7,565 $22,979 $25,000 $24,000 208 Activity Staff $9,867 $1,380 $6,415 $10,000 $7,000 209 Ice Time $5,577 $6,723 $4,879 $10,000 $7,000 210 Game Transportation $30,599 $15,823 $42,040 $50,000 $46,000 211 Athletic Supplies $36,666 $12,009 $36,560 $35,000 $35,000 212 Equipment Reconditioning $4,357 $788 $3,364 $4,500 $4,000 213 Athletic Dues & Subscriptions $7,052 $3,255 $5,978 $7,500 $6,500 214 Total Athletic Services $205,119 $157,847 $311,589 $342,621 $344,621 0.58% 215 216 Advisors $60,461 $34,554 $69,236 $48,649 $50,039 217 Student Activities $26,457 $6,240 $34,492 $29,000 $28,000 218 Total Other Student Activities $86,918 $40,794 $103,728 $77,649 $78,039 0.50% 219 220 Police Liason Officer $20,000 $20,000 $20,000 $20,000 $20,000 221 After School Supervision $6,686 $0 $15,107 $11,000 $11,000 222 Security $200 $224 $208 $225 $0 223 Total School Security $26,886 $20,224 $35,315 $31,225 $31,000 -0.72% 9 224 225 Custodians (5) $247,614 $256,658 $249,729 $252,764 $257,599 226 Custodial/Matron (.8)$40,164 227 Contracted Services $1,658 $0 $250 $1,000 $1,000 228 Custodial Supplies $37,203 $42,108 $38,844 $40,000 $38,000 229 Custodial Clothing Allowance $7,991 $8,618 $7,638 $6,000 $6,000 230 Total Custodial Services $334,630 $307,384 $296,461 $299,764 $302,599 0.95% 231 232 Heat for Building - Gas $146,661 $137,690 $114,189 $180,000 $155,000 233 Heat for Building - Oil $1,363 $0 $0 $0 $0 234 Total Heat of Building $148,024 $137,690 $114,189 $180,000 $155,000 -13.89% 235 236 Telephone $19,989 $27,970 $27,078 $26,000 $28,000 237 Water $5,437 $8,042 $15,424 $9,000 $9,000 238 Electricity $278,855 $219,803 $311,480 $349,000 $349,000 239 Gasoline $7,517 $5,832 $16,078 $14,000 $14,000 240 Refuse Removal $21,114 $30,079 $25,610 $24,000 $25,000 241 Total Utility Services $332,912 $291,726 $395,669 $422,000 $425,000 0.71% 242 243 Student Wages $3,588 $0 $384 $4,500 $4,500 244 Groundskeeper (1)$42,284 $51,657 $56,355 $57,262 $57,482 245 Snow Removal $12,190 $22,050 $20,100 $25,000 $25,000 246 Grounds Contracted Services $7,774 $0 $0 $0 $0 247 Grounds Supplies $34,127 $31,505 $23,765 $35,000 $28,000 248 Total Maintenance of Grounds $99,963 $105,212 $100,604 $121,762 $114,982 -5.57% 249 250 Building & Grounds Supervisor (1)$87,892 $101,719 $84,080 $93,730 $89,770 251 Maintenance Employees (2.3)$106,094 $125,657 $143,866 $136,720 $145,730 252 Maint. of Building Supplies $40,334 $33,109 $42,570 $45,000 $45,000 253 Electrical Contracted Service $8,189 $1,557 $2,095 $10,000 $8,000 254 Emergency Services $42,767 $49,399 $50,322 $59,000 $50,000 255 Mechanical Contracted Services $17,900 $0 $17,427 $15,000 $15,000 256 Air Conditioning Cont. Serv.$0 $0 $13,239 $18,000 $12,000 257 Building Contracted Services $82,235 $39,904 $84,612 $80,000 $80,000 258 Total Maintenance of Building $385,411 $351,345 $438,210 $457,450 $445,500 -2.61% 259 260 Maint. Equipment - Administration $38,447 $60,482 $61,063 $44,000 $40,000 261 Maint. Equipment - Vocational $15,453 $27,586 $13,722 $22,000 $16,000 262 Maint. Equipment - Academic $0 $4,025 $0 $4,000 $3,000 10 263 Maint. Equipment - Maintenance $6,750 $13,449 $12,390 $14,000 $13,000 264 Maintenance of Vehicles $15,309 $4,607 $14,888 $20,000 $16,000 265 Total Maintenance of Equipment $75,959 $110,149 $102,062 $104,000 $88,000 -15.38% 266 267 Barnstable County Retirement Assessment $479,921 $541,453 $449,201 $469,805 $537,343 268 Total Employee Retirement $479,921 $541,453 $449,201 $469,805 $537,343 14.38% 269 270 Employee Health Insurance $1,393,149 $1,270,601 $1,447,061 $1,377,258 $1,517,636 $25,000 271 Employee Dental Insurance $108,058 $107,144 $118,859 $98,161 $98,001 272 Employee Long Term Disability Ins.$16,163 $18,555 $23,819 $21,243 $23,400 273 Employee Life Insurance $13,672 $15,142 $17,574 $17,110 $24,735 274 Medicare Tax $124,657 $126,964 $141,370 $130,000 $143,420 275 Unemployment Insurance $35,454 $28,318 $26,262 $40,000 $32,000 276 Workers' Comp. Insurance $67,934 $68,717 $70,786 $74,097 $71,097 277 Retirees Health Insurance $547,350 $644,937 $639,737 $618,000 $631,854 278 Retireee Section 18 Penalty $1,681 $1,013 $2,830 $1,680 $2,500 279 OPEB Obligation $100,000 $550,000 $200,000 $250,000 $275,000 280 Property & Liability Ins.$189,979 $188,350 $261,325 $234,968 $263,779 281 Excess Liability Insurance $9,524 $11,198 $14,571 $16,924 $20,119 282 Student Insurance $13,261 $15,385 $9,704 $12,687 $10,245 283 Treasurer's Bond $350 $246 $350 $350 $350 284 Total Insurances $2,621,232 $3,046,570 $2,974,249 $2,892,477 $3,114,137 7.66%$25,000 285 286 Postage Meter $2,984 $2,984 $3,023 $2,998 $2,998 287 Total Fixed Lease Charges $2,984 $2,984 $2,998 $2,998 $2,998 0.00% 288 289 Building Improvement $56,590 $69,372 $68,078 $150,000 $150,000 290 New Equipment $71,735 $50,463 $60,857 $80,000 $80,000 291 Technology Equip/Software $105,427 $223,433 $84,587 $95,000 $95,000 292 Replacement Equipment $139,223 $84,060 $67,557 $90,000 $90,000 293 Total Fixed Assets $372,975 $427,328 $281,079 $415,000 $415,000 0.00% 294 Capital Improvement Stabilization Fund 245,000$ 295 Total Operating and Capital Budget $14,526,346 $15,476,489 $15,806,925 $16,127,000 $16,750,000 3.86%$242,718 296 Capital Debt Expense - Principal 2,935,000$ 3,320,000$ 3,485,000$ 3,485,000$ 3,485,000$ 297 Capital Debt Expense - Interest 4,682,300$ 2,940,700$ 2,770,575$ 2,596,325$ 2,422,075$ 298 Total Budget $22,143,646 $21,737,189 $22,062,500 $22,208,325 $22,657,075 11 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Manager; Mimi Bernardo, Finance Director; Donna Kalinick, Assistant Town Manager CC:Finance Committee RE: FY24 Budget Update DATE: February 24, 2023 Since our joint budget sessions on February 8 and 10, 2023, we have made several adjustments to the proposed FY24 Operating Budget as follows: Shifted $15k within Employee Benefits from Town Health Insurance to Contractual Obligations Increased Town Administration by $4k to reflect updated wages for newly hired Town Hall Administrative Assistant floater position Decreased Cape Cod Tech School assessment by $47k based on updated budget totals resulting from state aid increases Increased net state aid by $131k resulting from House 1 budget Increased cell tower revenue funding source by $5k to fully cover Library phone expenses In our February 6, 2023 budget overview presentation, we were projecting $77k in levy capacity assuming 3% increases in the Brewster Elementary Schools and Nauset Regional School budgets. Based on their budget proposals at the time, the Town was faced with a potential $746k operating override to fully fund the school budgets. Since that time, those school budgets have been further refined (details are attached). Their current proposed expense increases are summarized as follows: Nauset Regional Assessment – 10.6% (8.9% operating expense increase + .7% increase in share of student enrollment) Stony Brook Elementary – 6.5% (7.2% if $30k in SPED Stabilization isn’t used as revenue source) Eddy Elementary – 7.8% (8.9% if $42k in SPED Stabilization isn’t used as revenue source) Based on the budget changes referenced above (net increase of $256k in capacity), the Town would be able to accommodate up to 4% increases in the region and elementary school budgets and still have a balance of $64k in levy capacity. As a reminder, Office of: Select Board Town Manager including our recommended staffing enhancements, overall Town expenses are projected to increase by 3.9% in FY24. If the school budgets remain at their current levels, the Town will be faced with a $1.1+M deficit, requiring an additional $325k to fully fund the elementary school budget and another $803k to fully fund the region budget above their 4% benchmark amounts. These amounts could be raised through operating overrides, which would require affirmative votes by Town Meeting and at the ballot in May. Further, based on an initial review of the House 1 budget, net state aid to Nauset Regional may be reduced by up to $500k, which would likely increase Brewster’s total deficit by approximately $250k. Each of the member towns provided similar budget guidance to Nauset at the start of the FY24 budget building process – that we would likely be able to accommodate 3- 3.5% increases. At this point in our budget development processes, at least two other towns in the district are in a similar situation regarding their available levy capacity to fund increases in the Nauset Regional assessment above 3-3.5%. The managers are meeting with the Superintendent on Monday February 27 to further discuss the current status of our respective budgets and the likelihood that multiple operating overrides will be required to secure the necessary Town approvals of the FY24 Nauset Regional budget. Per state regulations governing regional school budgets, at least 3 of the 4 towns in our district need to fully fund the Nauset Regional budget for it to be considered approved. FISCAL YEAR 2024 BUDGET OVERVIEW Peter Lombardi, Town Manager Mimi Bernardo, Finance Director Donna Kalinick, Assistant Town Manager Town of Brewster, Massachusetts February 6, 2023 Agenda •Review of Updated Revenue Assumptions •Summary of Expense Drivers and Major Changes •Presentation of Proposed Budget Initiatives •Summary of Budget Implications 02/06/23 2 FY24 Budget: Revenue Projections •New Growth •$225k based on Assessor’s analysis •State Aid (cherry sheet) •Level funded FY23 actuals •State’s recent consensus revenue hearing identified likely 1.6% increase •Local Receipts •5% increase from conservative FY23 assumptions •Short-term Rental Revenues •$250k increase to $1M based on FY22 actuals ($1.2+M) and FY23 estimates (~$1.4M) 02/06/23 3 FY24 Budget: Revenue Projections (cont’d) •Ambulance Receipts •$340k increase to $1.062M, based on available balance and actual annual revenues; covers 1/3 of total Fire Dept operating expenses •Water Indirects •$3k increase to $196k •Golf Indirects •$6k increase to $212k •Solar Revenues •$22k to General Fund for part-time Energy Manager •$69k to Golf Department •New Marijuana Revenues •$0 (anticipated facility openings by summer 2023) 02/06/23 4 02/06/23 5 Noteworthy FY24 Budget Expense Drivers: Forecast to Actual •Cape Cod Tech •Projected 2.5% operating increase (-1.1% decrease in Brewster enrollment relative to total student population) •$78k debt decrease (due to enrollment decrease & declining assessment schedule – level principal) •Nauset Regional •Projected 3.0% operating increase •Currently proposed ~7.0% operating increase (+1.46% increase due to Brewster enrollment relative to district) •Brewster Elementary Schools •Projected 3% increase •Currently proposed 6.5% for Stony Brook and 7.8% for Eddy School 02/06/23 6 02/06/23 7 02/06/23 8 Noteworthy FY24 Budget Expense Drivers: Forecast to Actual •Health Insurance •Projected 5% overall increase •Actual % premium increase will be determined on Feb 8, 2023 •Pension •Projected 11% increase •Actual 11% increase based on experience •Transfers Out •Projected $50k increase to Affordable Housing Trust (50% of Short-term Rental revenues), $25k to Capital Stabilization (25%), and $15k to Water Quality Stabilization (15%) •Actual $125k increase to Affordable Housing Trust, $62.5k to Capital Stabilization, and $37.5k to Water Quality Stabilization 02/06/23 9 Noteworthy FY24 Budget Expense Drivers: Forecast to Actual •Town Personnel* •Projected 2.50% COLA, 3% step increases, and Phase 2 of Compensation & Class implementation •Actual 3% step increases, TBD COLA (funding in contractual obligations), and Phase 2 of Compensation & Class implementation •Town Expenses •Projected 2% increase (not including health insurance & pension) •Actual 1.7% increase •Total Town Operating Expenses •Actual 4.0% increase as proposed, with targeted staffing increases •Actual 3.4% increase, without targeted staffing increases * Note reduction in number of weeks from 52.2 in FY23 to 52 in FY24 02/06/23 10 02/06/23 11 02/06/23 12 Proposed FY24 Budget Initiatives •Select Board FY23-24 Strategic Plan Goal SC-2: Continue to develop/refine and implement interim public access/use plans •Summer 2023 Brewster Community Pool Opening •Pool expected to be open to residents from at least June 26 through August 15 •Financially supported by initial $200k appropriation from Free Cash in November 2022 to cover Year 1 start-up costs and operating expenses •50% of new part-time (15 hours/week), seasonal (20 weeks) Recreation Dept Administrative Assistant ($3k) paid from start-up appropriation - $3k balance supported by General Fund •100% of new seasonal pool attendants (7 days/week, 11 weeks/summer) paid from start-up appropriation ($19k) •Planned solicitation to enter into contract with 3rd party service provider for lifeguards & pool management paid from start-up appropriation (~$125k) •Pool fees from resident memberships expected to fully support future year pool operating expenses 02/06/23 13 Proposed FY24 Budget Initiatives •Select Board FY23-24 Strategic Plan Goal SC-2: Continue to develop/refine and implement interim public access/use plans •Summer 2023 First Light Beach •Beach expected to be open to residents from Memorial Day through Columbus Day (weekends only before June 15 and after Labor Day); opening at 7AM •$35k for First Light Beach gate attendants funded through Town’s ARPA allocation 02/06/23 14 Proposed FY24 Budget Initiatives •Select Board FY23-24 Strategic Plan Goal SC-3: Launch community planning process, engage residents and stakeholders, determine support for constructing new community center on bay property, and develop long-term comprehensive plans for both properties •Community Engagement & Develop Comprehensive Plans •Partner with Eastham via intermunicipal agreement to share planning staffing to meet project-specific organizational capacity needs •8 hours/week for FY24 pilot program funded through Town’s ARPA allocation ($33k) 02/06/23 15 Proposed FY24 Budget Initiatives •Select Board FY23-24 Strategic Plan Goal G-7: Identify priority areas to increase organizational capacity to meet enhanced service needs and expanded project demands and develop long-term financing plan to fund necessary personnel •Proposed Strategic Staffing Enhancements (8) - $113k net impact on FY24 General Fund budget (including benefits) •Building Department Local Inspector - $5k •Increase hours from 35 to 37.5/week •Recreation Department Assistant Director - $8k •Increase hours from 35 to 40/week •Part-time Police Department Custodian - net $16k •Increase hours from 9 to 19/week 02/06/2023 16 Proposed FY24 Budget Initiatives (cont’d) •Select Board FY23-24 Strategic Plan Goal G-7: Identify priority areas to increase organizational capacity to meet enhanced service needs and expanded project demands and develop long-term financing plan to fund necessary personnel •Part-time Health Inspector – net $22k •New 19 hour/week position to support current increased workload and anticipated expanded responsibilities •Part-time Town Clerk Administrative Assistant - $17k •New 15 hour/week position to support current increased workload •Assistant DPW Director – net $70k including benefits •New 40 hour/week position to align DPW staffing and management model with other comparable departments (ie. Water, Fire, Police) •Vacant full-time DPW Administrative Assistant position proposed to shift to part-time (19 hour/week) position 02/06/23 17 Proposed FY24 Budget Initiatives (cont’d) •Select Board FY23-24 Strategic Plan Goal G-7: Identify priority areas to increase organizational capacity to meet enhanced service needs and expanded project demands and develop long-term financing plan to fund necessary personnel •Golf Department Project Manager - $98k including benefits •New 37.5 hour/week position to expand capacity and support based on current and expected project coordination/oversight workload •Included in FY24 Golf Department Financial Forecast & 100% supported by Golf Enterprise Fund •Crosby Property Manager - $8k •Increase seasonal hours from 25 to 35 hours/week (6 months) •Supported by CY22 actual revenues and updated fee schedule & 100% supported by Crosby Revolving Fund 02/06/2023 18 Proposed FY24 Budget Initiatives •Select Board FY23-24 Strategic Plan Goal H-1: Develop five-year financial plan for Affordable Housing Trust and determine whether additional funding streams should be explored to support housing initiatives at a range of income levels •Support recently adopted 5-Year Affordable Housing Trust Financial Plan •Continue to direct 50% of Short-Term Rental revenues to Affordable Housing Trust ($500k for FY24) •Also requires 30% target allocation identified by 5-Year Community Preservation Plan to be sustainable 02/06/2023 19 FY24 Budget Summary •Estimated FY24 General Fund revenue totals: $55,477,500 •Projected FY24 General Fund operating appropriations if Nauset Regional & Brewster School budgets at 3% estimate: $55,400,799 •Estimated available FY24 levy capacity if Nauset Regional and Brewster School budgets at 3% estimate: +$77k •Projected FY24 General Fund operating appropriations if Nauset Regional & Brewster School budgets at 7% proposed: $56,223,657 •Estimated available FY24 levy capacity if Nauset Regional and Brewster School budgets at 7% proposed: -$746k 02/06/2023 20 FY24 Budget Summary – Schools at 3% 02/06/2023 21 FY24 Budget Summary – Schools at 7% 02/06/2023 22 FY24 Budget Policy Implications & Next Steps •Select Board FY23-24 Strategic Plan Goal G-1: Establish and communicate budget capacity to Nauset School officials based on the Town’s current and long-term fiscal sustainability •Brewster’s FY24 budget directive to Nauset & Brewster Schools: financial forecast identified ability to support 3% increase; any greater increase would require operating override(s) •Town expenses can’t be reduced by $750k without dramatically impacting services and programs •Only way to deliver balanced FY24 budget without operating override(s) based on currently proposed Nauset & Brewster School budgets is to direct ~85% of Town’s estimated Short-Term Rental (STR) revenues to support operating budget (currently 10%) 02/06/2023 23 FY24 Budget Policy Implications & Next Steps •Directing 85% of STR revenues to operating expenses will abandon our strategic approach to utilize them as a new funding source and will dramatically undermine the Affordable Housing Trust 5-Year Financial Plan •Almost impossible to remove STR revenues as an operating budget funding source in future years if they are used in FY24 – equivalent to budget cut •Assumption that FY24 Nauset & Brewster School budgets would be new baseline and concern that FY25+ school spending increases could exceed 5% again •Communicate potential override implications to Nauset school officials based on current conditions as they continue to refine and finalize their respective budgets •If deficit remains in March 2023, Town needs to decide on approach to operating override(s) 02/06/2023 24 NAUSET REGIONAL SCHOOL DISTRICT February 15, 2023 NAUSET REGIONAL MIDDLE SCHOOL Budget January 4, 2023 version 1 Dollar °Jo Increase Increase $ 9,638,344 $ 830,154 9.42% Contracted Svcs Other Instr Services Tutor Salaries Salaries Guidance Counselors Classroom Instructional Hardware SE Contracted Services Psychological Contracted Svs Instr Equipment Salaries Nurse SE Salaries Therapeutic SE Ed Assistants Salaries Total Updated Budget February 8, 2023 Version 2 8027 $ 8100 $ 8034 $ 8032 $ 8095 $ 8111 $ 8039 $ 8076 $ 8080 $ (48,360) (22,594) (79,025) (47, 000) 5,000 (34,414) (41,153) (27,614) (33,459) $ 9,309,725 $ 501,535 5.69% NAUSET REGIONAL HIGH SCHOOL Budget January 9, 2023 version 1 Salaries Teachers--Retirement/Replacement SE Teachers Salaries--Retirement/Replacement SE Salaries Ed Assistant Retirement/Replacement Various Retirements Total Updated Budget February 2, 2023 Version 2 8311 8372 8380 Various $13,012,401 $ 664,067 5.38% $ (40,689) $ (24,196) $ (15,225) $ (181,745) $12,750,546 $ 402,212 3.26% Contracted Svcs Instr Technology Total Updated Budget February 15, 2023 Version 3 8329 $ (69,811) $12,680,735 $ 332,401 2.69% REGION ONLY BUDGET Budget February 2, 2023 version 1 Employer's Share of Health Insurance Employer's Share Retired Health Insurance Total Updated Budget February 15, 2023 Version 2 $15,697,610 $ 1,553,332 10.98% 8720 $ (158,045) 8724 $ (11,395) $15,528,170 $ 1,383,892 9.78% REGION'S SHARE OF CENTRAL OFFICE Budget January 10, 2023 version 3 $ 1,187,337 $ 37,388 3.25% Copy of FY24 NRMS Budget Input Sheets 2-2-2023 ver 1 .9.23 (2) 1 NAUSET REGIONAL SCHOOL DISTRICT February 15, 2023 Combined Budgets NAUSET MIDDLE SCHOOL NAUSET HIGH SCHOOL REGION ONLY (NET OF REVOLVING FUNDS) REGION'S SHARE OF CENTRAL OFFICE Total Combined Updated Budgets February 15, 2023 $ 9,309,725 12, 680, 735 13,229,402 1,187,337 Dollar Increase Increase $ 501,535 5.69% 332,401 2.69% 1,518,724 12.97% 37,388 3.25% $36,407,199 $ 2,390,048 7.03% INCOME Total Operating Budget $ 8,320,631 $ 85,569 1.04% $28,086,568 $ 2,304,479 8.94% DEBT (PENDING) CAPITAL TOTAL ASSESSMENT $ 254,938 $ (38,746) -13.19% $ 587,622 $ 14,332 2.50% $28,929,128 $ 2,280,065 8.56% NAUSET REGIONAL SCHOOLS FY24 OPERATING BUDGET, DEBT, & CAPITAL BUDGET $28,929,128 $ 2,280,065 8.56% Copy of FY24 NRMS Budget input Sheets 2-2-2023 ver 1 .9.23 (2) 2 OPERATING BUDGET FY2024 EXPENSE MS HS OPEB Contribution Region Only Region's Share of Central Office Total INCOME State Base Aid Charter School Aid State Transportation Aid Truro & Provincetown Tuition Elem. Assess. Therapists/Technology/Curriculum Dir. Estimated Receipts Transfer from E&D Prior Transfer -In from Revolving Funds*** NAUSET REGIONAL SCHOOLS Certified Budget 2019-20 8,245,521 11,781,018 400,000 9,498,049 1,077,127 31,001,715 Certified Budget 2020-2021 8,452,061 11,859,106 0 10,381,124 1,105,556 31,797,847 3,491,268 3,526,826 61,549 58,154 819,851 819,851 2,344,166 2,118, 863 202,429 227,140 200,000 211,000 590,000 946,760 0 0 7,709,263 7,908,594 Certified Budget 2021-2022 8,663,380 12,155,584 0 10,287,050 1,151,988 32,258,002 3,562,549 299,244 819,851 1,880,965 260,911 106,000 946,760 0 7,876,280 Certified Budget 2022-2023 8,808,190 12,348,334 0 11,710,678 1,149,949 34,017,151 3,598,819 475,921 819,851 1,987,618 246,853 106,000 1,000,000 0 8,235,062 Proposed Budget 2023-2024 9,309,725 12,680,735 0 13,229,402 1,187,337 36,407,199 3,598,819 500,020 694,795 1,974,898 321,099 231,000 1,000,000 0 8,320, 631 Ver 1 2.15.2023 Increase Increase Decrease (Decrease) 501,535 5.69% 332,401 2.69% 0 0.00% 1,518,724 12.97% 37,388 3.25% 2,390,048 7.03% 0 0.00% 24,099 5.06% (125,056) -15.25% (12,720) -0.64% 74,246 30.08% 125,000 117.92% 0 0.00% 0 0.00% 85,569 1.04% Total Operating Budget 23,292,452 23,889,253 24,381,722 25, 782, 089 28,086,568 2,304,479 8.94% Construction Debt Service Transfer from E&D SBAB Reimbursement DEBT TO BE FUNDED 267,286 4,106 0 256,450 1,154 0 364,659 0 0 295,813 2,129 0 255,913 975 0 (39,900) (1,154) 0 -13.49% -54.20% 0.00% 263,180 255,296 364,659 293,684 254,938 (38,746) -13.19% Capital Plan Projects 532,356 545,665 559,307 573,290 587,622 14,332 2.50% TOTAL ASSESSMENT 24,087,988 24,690,214 25,305,688 26,649,063 28,929,128 2,280,065 8.56% Page 1 NAUSET REGIONAL SCHOOLS OPERATING BUDGET FY2024 FY 23 Population** Assessment Debt Assessment FY23 Capital Plan Projects FY23 OPEB Contribution Operating Assessment BREWSTER EASTHAM ORLEANS WELLFLEET TOTAL 576 47.41% 139,228 271,782 12,222,619 238 19.59% 57,528 112,299 5,050,319 256 21.07% 61,879 120,792 5,432,276 3,076,875 145 1,215 11.93% 100% 35,049 293,684 68,417 573,290 25,782,089 Total Assessment 12,633,629 5,220,146 5,614,947 3,180,341 26,649,063 FY 24 Population** Assessment % Debt Assessment FY24 Capital Plan Projects FY24 OPEB Contribution Operating Assessment 575 224 251 145 0.481172 0.187448 0.210042 0.121339 122,668 47,788 53,548 30,934 282,748 110,148 123,425 71,301 13,514,457 5,264,763 5,899,354 3,407,994 28,086,568 Total Assessment 13,919,873 5,422,699 6,076,327 3 Increase (Decrease) 23 to 24 Population*" Assessment Debt Assessment Capital Plan Projects OPEB Contribution Operating Assessment Total Assessment 1,195 100.00% 254,938 587,622 510,229 28,929,128 BREWSTER EASTHAM ORLEANS WELLFLEET TOTAL (1) (14) (5) 0.71% -0.84%° -0.07% (16,560) (9,740) (8,331) 10,966 (2,151) 2,633 1,291,838 214,444 467,078 1,286,244 202,553 461,380 0 (20) 0.20% 0.00% (4,115) (38,746) 2,884 14,332 0 331,119 2,304,479 329,888 2,280,065 2024 Capital Plan Projects Towns' Shares 282,747 110,148 123,425 71,301 587,622 Ver 1 2.15.2023 NAUSET REGIONAL SCHOOLS FY24 OPERATING BUDGET, DEBT, & CAPITAL BUDGET 26,649,063 28,929,128 2,280,065 8.56% 2024 TOTAL ASSESSMENT 13,919,873 5,422,699 6,076,327 3,510,229 28,929,128 * Provincetown Tuition - FYI f income not counted in total. Tuition was approved after budget was certified.. *Population = The number of resident students attending Nauset, other schools as "choice students", or public charter schools. ***Per DESE starting in FY18 Nauset will budget a portion of expenditures directly out of Revolving Funds instead of appropriations for those revolving funds revenue budgeted as a general fund revenue source (Transfer -In). Page 2 NAUSET PUBLIC SCHOOLS FY 2024 BUDGET WORKSHEET __ Eddy Elementary 7001 7002 7003 7004 Budget Budget Budget Actual Dollar Increase 1!1912023 ver 1 % Increase Salaries Principals Salaries Secretary Substitutes Secretary Contracted Svcs Office Equipment Supplies General Office Other Principal Expense Contracted Svcs Non-tnstr Technology Supplies Non-Instr Technology Hardware Non-Instr Technology Salaries Teachers Salaries Librarian Stipends Mentor Tutor Salaries Salaries Instruct Coordinators Substitutes Substitutes Long Term Salaries -Ed Assistants Substitutes Ed Assistants Contracted Svcs Instruction Substitutes Professional Development Contracted Svcs Prof Development Other Professional Development Stipends Teachers ELL Travel Contracted Svs Tech Mant 8 Support Contracted Svs Elementary Corr. Dir. Textbooks/Software/Media Other Instructional Material Instructional Equipment Supplies General Contracted Svcs Other Instructional Contracted Svcs InstrTechnology Supplies Instrctnl Technology Instructional Hardware Library/Media Instrctnl Hardware Instructional Software Actual Actual Budget Proposed 2019-2020 2019-2020 2020-2021 2020-2021 2021-2022 2021-2022 2022-2023 2023-2024 5125,508 $126,120 $129,273 5130,904 $133,522 $134.232 5126,011 $136,325 _ 310.314 -$2,424 ' 5300 30 $0_ 30 1 -38,812 i $0 315.000 8.18% _ -2.19% 100.00% 0.00% 0.00% 0.00% _ -33.88% 0.00% 100.00% $88,665 $90.136 $97,295 897,056 5103,577 $119,520 5110,662 5108,238 $300 $0 $300 $228 5300 $0 $0 $300 51.000 $1,799 $1,500 $528 51,800 53,639 51,800 $1,800 7074 7006 7007 7008 7009 7010 7104 7011 7079 7012 7013 7014 7015 7016 7017 - 7018 7019 7020 7075 7103 7110 7111 7021 7022 7023 7024 7025 - 7026 7027 7028 7029 7030 $1,500 _ $501 $1,000 5632 $800 $683 $800 $800 51,500 $726 $1,500 5658 51,500 $1,330 $1,000 $1,000 521,972 516,157 $26,800 $18,466 $26,843 519,681 526,013 517,201 $0 50 $0 $0 $0 $2,380 50 $0 $0 50 $0 $0 $0 $0 50 $15,000 5240,445 $235,439 $257,668 5248,472 5268,342 5281,465 5266,286 $280,664 314,378 $97.797 _ 5.40% 6.10% 0.00% 0.00% 0.00% 0.00% 15.38% 0.00% -15.47% _ 0,00% 0.00% 0.00% 0.00% 100.00% 51,405,828 $1,371,062 51,396,566 51,404,326 $1,460,737 51,439,633 51,603,677 51,701,474 517,039 517.039 $0 50 $0 $0 $0 $0 30 $0 30 30 32.000 _ $0 $1,015 50 $1,100 $1,073 51,100 $2,037 51,100 $1,100 512,923 59,710 $8,746 $303 $3,500 $0 $0 $0 511,340 $11.340 $11,340 511,624 511.340 58,913 $11,500 $11,500 511,000 57,620 $11,500 $13,051 511,500 515,213 $13,000 $15,000 $0 $6,791 $0 528,918 510,000 552,241 $10,000 $10,000 568,073 $89,660 570,759 $45,697 567,411 $72,797 $75,538 $63,855 -311,683 30 $0 30 $0 36,000 $0 51,000 53.672 $1,000 $346 51,000 $810 51.000 $1,000 $0 50 $0 $0 $0 $0 $0 50 52,000 $1.939 $2,000 $0 $2,000 $0 52.000 $2,000 51,200 50 $1,000 $0 $1,000 53,880 51,000 $1,000 50 50 $0 5167 $0 $310 50 $6,000 $735 $0 $735 $0 $0 $339 $0 $0 0.00% _ 0.00% 37,872 313.253 50 50 50 $0 50 $0 $0 $0 30 $7,872 50 $0 $0 50 $0 $0 $0 $0 50 50 $0 _ $0 $0 $0 $7,872 513,253 $13.253 51,532,153 $1,518,833 $1,504,746 51,505,505 51,569,588 $1,596,173 S1,718,815 _ $1,834,054 3115,239 -310,867 35.000 6.70% -67.92% 50.00% 12.50% -6.67% 100.00% -100.00% 0.00% 100.00% 0.00% 0.00% $12,500 $5,919 $15,000 57,688 $16,000 513,139 $16,000 $5,133 $11,500 $8,706 511,500 53,479 510,000 $9,859 $10.000 $15,000 515,000 $16,171 $18,000 $9,718 518,500 527,250 $8.000 $9,000 31,000 -31,000 $0 -$20,589 $0 -514,000 30 _ 30 $9,500 $9,251 59,500 $3,107 $9,500 $7,113 515,000 514,000 50 5119 50 $0 $0 $0 $0 50 $12,816 $14,734 $13,879 512,099 $14,129 $30,741 $20,589 $0 $5,500 $1,680 $6,000 $3,697 $6,000 $6,076 $3,000 $3,000 $0 $0 $0 $42,566 $0 $29,904 $14,000 $0 $0 $0 50 $0 $0 $0 50 $0 $0 50 $0 $0 $0 $0 $0 $0 $66,816 556,580 573,879 $82,354 574,129 5124,082 586,589 546,133 -$40,456 -46.72% 1 Eddy Elementary Budget Actual Budget Actual Budget Actual Budget Proposed Dollar % Increase 2019-2020 2019-2020 2020-2021 2020-2021 2021-2022 2021.2022 2022-2023 2023-2024 Increase 2.33% 0.00% 0.00% Salaries Guidance & Counseling Contracted Svcs Testing _ Testing Materials 7031 $55,726 $55,726 560,001 $59,775 $91,544 $71,912 $93,934 596,120 $2,186 $0 50 7032 7033 51,200 50 50 $0 $0 $0 50 50 5500 598 $300 $0 5300 $0 $300 $300 $57,426 555,824 560,301 559,775 591,844 571,912 594,234 596,420 52,186 2.32% 7.93% 42.86% 0.00% 0.00% 0.00% 56,723 I $450 Salaries Nurse 7034 7035 7036 565,244 565,244 $69,554 $69,148 580,892 581,147 584,754 591,477 Substitute Nurse Contracted Svcs School Physician Supplies Medical $450 $1,200 $1,500 52,596 $1,500 $525 51,050 51,500 $0 $0 $0 $0 $0 $0 50 50 $0 $0 50 7037 7036 5550 5646 5650 $560 5650 $498 5650 $650 Other Medical Expenses 5550 $345 $600 $479 $650 $155 $900 $900 566,794 $67,435 $72,304 $72,783 $83,692 $82,325 $87,354 594,527 57,173 $17,088 8.21% 13.98% 7088 Regular Day Transportation $118,522 $113,845 $117,261 5108,722 5117,587 $103,899 $122,231 $139,319 Transportation Fuel Escalation Charges Salaries Cafeteria Cafeteria Other Expense 7096 7076 7098 50 50 $0 50 $0 50 50 $0 $0 0.00% $118,522 $113,845 5117,261 $108,722 5117,587 $103,899 $122,231 5139,319 $17,088 13.98% 50 $0 $0 54,888 $5;000 $0 $5,000 50 -$5,000 -100.00% 5700 $601 5700 $31 $700 $0 $700 $0 _ -5700 -100.00% 7040 $700 5601 _ 5700 $4,919 55,700 50 55,700 $0 -55.700 -100.00% Other Student Activity Expense 50 51,300 $240 $1,000 $99 $1,000 $249 50 50 0.00% $1,300 $240 $1,000 599 $1,000 5249 $0 50 .50 0.00% Custodial Salaries Substitute Custodial Overtime Custodial 7041 5156,773 $155,281 $162,001 5162,230 $165,176 $132,635 $123,889 5109,228 -514,661 I -11.83% 7042 7043 7044 $1,000 $192 51,000 $0 $1,000 $291 $1,000 $1,000 $0 $0 0.00% 0.00% $200 51,495 5200 5318 5500 51,304 $500 $500 Contracted Svcs Custodial Supplies Custodial 54,600 54,260 $4,800 55,509 $5,100 59,089 $5,100 57,000 $1,900 37.25% - 0.00% -46.15% 50.00% _ 7.00% 7045 510,000 $8,331 510,500 $10,154 $10,000 $10,182 $10,000 510,000 $0 -5300• Other Custodial Expense Natural Gas 7046 5300 50 $300 $0 5300 50 $650 $350 7053 7054 7055 536,835 529,770 $39,107 529,601 $39,107 526,043 $39,107 $58,661 $19,554 Electricity 557,000 $36,413 557,000 $38,533 $57,000 540,661 $57,000 $60,992 $3,992 Telephone $3,466 $1,249 $3,466 $1,376 $3,466 $1,310 $3,466 57,500 _ $4,034 116.39% 5270,174 5236,991 5278,374 5247,721 $281,649 5221,515 $240,712 $255,231 $14,519 603% 2 Eddy Elementary Contracted Svcs Grounds 7047 Contracted Svcs Building 7048 Contracted Svcs Equipment 7049 Contracted Svcs Security 7050 Contracted Svcs Extraordinary Mncte 7051 SE Teachers Salaries 7056 SE Tutors Salaries 7080 SE Contracted Services Tutors 7077 SE Salaries Speech Therapeutic 7057 SE Contracted Svcs OT/PT 7078 SE Substitute Teachers _ 7058 SE Substitutes Long Term 7059 SE Salaries Ed Assistants 7060 SE Substitutes Ed Assistants 7061 SE Contracted Svcs Prof Development 7062 SE Textbooks/Media/Software 7063 SE Other Instructional Material 7064 SE Supplies General 7065 SE Other Instructional Services 7066 SE Contracted Svcs Inst Technology 7067 SE Supplies lnstr Technology 7068 SE Instructional Hardware 7069 SE Instructional Software 7070 SE Salaries Guidance 7071 SE Guidance Travel 7073 SE Testing Materials _ _ 7072 SE Contracted Services Testing 7084 SE Contracted Svcs Psychological 7087 Bud et 2019-2020 Actual 2019-2020 Bud.et 2020-2021 Actual 2020-2021 Bud !et 2021-2022 Actual 2021-2022 Bud. et 2022-2023 Pro .osed 2023-2024 Dollar Increase Increase $1,200 $1,953 $2,000 $2,517 $2,000 $526 $2,000 $2,000 SO 0.00% $12,000 $30,559 513,000 $13,064 $15,000 $14,388 $17,500 $19,500 $2,000 11.43% $14,500 $12,895 $14,000 $4,842 $14,000 $15,318 $14,000 814,500 _ _ $500 3.57% $3,700 $2,048 $3,000 $1,852 $2,700 $3,418 $2,700 $3,500 $800 29.63% 531,400 547,455 532,000 $22,275 $33,700 533,650 $36,200 $39,500 $3,300 9.12% $0 0.00% $0 $0 $0 $19,712 $0 $8,910 $0 $0 $0 $0 $0 519,712 $0 $8,910 $0 50 $0 0.00% $12.332 3.73% $0 0.00% $2,000 100.00% $2,152 _ 2.09% $792 1.20% $309,609 8307.830 $344,979 5345,787 $357,272 $344,877 $330,605 $342,937 $1.000 $0 $1,000 $76 $500 $0 $0 $0 $0 $0 $0 $0 $0 $0 50 $2,000 $96,134 596,134 $98,500 $98,500 $102,866 $100,683 $102,791 $104,943 $46,193 $50,278 549,743 549,743 $64,503 $54,254 $66,048 566,840 $2,200 $405 $2,500 $410 $2,500 $1,163 $2.500 83,000 _ $500 20.00% SO 0,00% $117.814 35.62% SO 0.00% $0 0.00% $0 $0 $0 50 $0 $0 $0 $0 $291,935 $270,138 $338,500 $345,199 $339,134 $352,822 $330,786 $448,600 $6,000 $3,880 $6.000 $5,420 $6,000 $12,465 $6,000 86,000 $1,500 $0 $500 $0 $800 $658 $800 $800 $754,571 5728,665 5841,722 5845,135 5873,575 $866,922 $839,530 $975,120 $135,590 16.15% $0 0.00% $0 0.00% $0 0.00% S0 0,00% $0 0.00% SO 0.00% _ SO 0.00% $940 100.00% $1,550 $2,034 $1,550 $999 $2,000 $4,447 $2,000 52,000 $1,800 $412 $1,800 _ $367 $1,800 $1,825 $1,200 $1,200 $7'00 $298 5500 $166 $500 $22 _ $500 $500 $0 50 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 50 $0 $0 $750 $139 $750 $299 $500 $458 $500 $500 $800 $0 $800 $2,415 $500 $0 $500 $500 50 50 $0 $0 $0 $0 $0 $940 85,600 52,883 55,400 $4,246 $5,300 86,752 54,700 $5,640 $940 20.00% $87,340 165.64% $0 0.00% $500 _ 100_00% $2,000 100.00% 596,169 $96,169 $98,573 $98,594 5100,544 $33,239 $52,728 5140,068 $0 50 50 $0 $0 $0 $0 $0 $2.000 55.058 $2,000 $0 $500 $2,259 8500 $1,000 50 $534 $0 $2,734 $0 51,839 $0 $2,000 $98,169 $101,761 $100,573 $101,328 $101,044 $37,337 553,228 $143,068 $89,840 168.78% $500 16.67% $2,500 $5.706 $3 000 $5 846 $3,000 $20,071 $3,000 $3,500 52,500 55,706 $3,000 55,846 $3,000 820,071 53,000 $3,500 $500 16.67% 3 Eddy Elementary _ Bud et Actual Bud el Actual Bud. et Actual Bud. et Pro•osed Dollar $ Special Needs Transportation 7089 SE Summer School Transportation 7090 SE Out of District Transportation 7092 Transportation --McKinney Vento 7102 SE Extended School Year Tuition (ESY) 7093 SE Collaborative Assessment 7094 SE Tuition Collaborative 7095 SE Out of Distnct Tuition (ESY) 7097 SE Tuition Public Schools 7106 Salary Committee Secretary 7082 Contracted Services Legal 7107 Other School Committee Expense 7083 Salaries Central Office 7086 Other Central Office Expense 7085 Advertising 7105 2019.2020 525,148 55,600 50 $30,748 517,300 $247 $O $353,669 $0 $371,216 2019.2020 549,376 $5,600 $0 $54,976 $17,300 5247 $0 5329,176 $27,799 $374,524 2020-2021 2020-2021 2021-2022 525,902 55,600 50 531,502 517,300 $247 80 5383,043 $0 5400,590 $5,600 530,995 $36,595 $18,563 518,563 517,869 $215 581.721 $260,240 50 $360,045 525,614 $7,900 522,000 $55,514 523,674 $212 $51,312 $0 $0 575,198 50 50 557,212 $0 $17,549 545,520 $1,875 $1,875 $0 5212 $57,000 $5,600 522,000 $59,559 526,619 $214 557,000 $0 $0 583,833 2023-2024 $33,692 $3,535 537,227 511,340 $11,340 54,506 5214 $0 Increase Increase $1,733 5:42% -32,065 -36.88% -322,000 -100.00% -$22,332 -37.50% 311,340 100.00% $11,340 100.00% -$22,113 -83.07% $0 0.00% -357,000 -100.00% 50 $0 0.00% 525,444 25,444 100.00% $30,164 5463 $289 5490 $172 $490 5674 5593 5805 $0 $0 $0 $200 $0 50 $0 $0 $850 $0 $500 $0 $500 50 5850 $0 $1,313 $289 $990 $372 5990 $674 51,443 $805 -353,669 -64.02% 3212 35.75% $0 0.00% -$850 -100.00% $155,963 5152,469 5156,905 $157,140 $152,208 5152,837 $164,277 $163,072 515,669 519,000 $15,572 $15,185 515,449 514,668 517,454 $29,983 171,632 $171,469 $172,477 5172,325 S167,657 5167,505 $181,731 $193,055 $0 $0 $0 $0 50 $0 $0 $0 $0 $0 $0 SO $0 $0 50 $0 RESERVED FOR NEGOTIATION 7041 50 50 50 $0 50 $2,290 FY20 CIRCUIT BREAKER FUNDS 7097 -537,471 50 50 50 $0 50 7090/7092/ FY21 CIRCUIT BREAKER FUNDS 7093/7095 -580,602 50 50 $0 7090170921 FY22 CIRCUIT BREAKER FUNDS 7093/7095 SE STABILIZATION FUND TUITION REVOLVING 7087/7089/709 0/7093 7106 50 50 -563,500 $0 -542,460 -$25,117 -3638 -44.21% -31,205 -0.73% 312,529 71.78% $11,324 6.23% 30 0.00% $0 0.00% GRAND TOTAL $3,821,479 $3,773,516 53,917,016 $3,916,792 $3,728,907 ' $3,728,048 53,821,645 54,120,480 $298,835 7.82% RegularDait 52,385,730 $2,333,243 $2,398,233 $2,372,337 $2,527,231 $2,524,180 52,658,121 52,788,138 3130,017 4.89% SPED 51,435,749 51,440,273 51,518,783 $1,544,455 $1,201,676 51,203,868 $1,163,524 $1,332,342 3168,818 14,51% EDE:DY E E E ATY SCIOCL FY24 i:► 11JD DIET LINE ITEM IDESCRWTIONS JUUSTIIWJICATIONS \''er. 1 1/19/22 Acct # DescriptEon #7001 Salaries Principal $136,325 Compensation for principal position per current contract. #7002 Salaries Secretary $108,238 Compensation for Administrative Assistant to the Principal and Office/Data Administrative Assistant. #7003 Substitutes Secretary Substitute stipend for secretarial absences. 5300 #7004 Contracted Services Office Equipment 51,800 Repairs/maintenance costs and toner for office copier. Lease cost is included in instructional equipment. #7074 Supplies General Office 5800 Office supplies such as postage, printer cartridges, and general supplies. #7006 Other Office/Principal Expenses 51,000 School -wide incentives/awards, PBIS and school culture materials, professional development books/workshops, MSSA Membership and Conference, ASCD membership, MassCUE Conference. #7007 Contracted Services Non -Instructional Technology $17,201 Technology subscriptions which are not directly linked to student instructional use, but are essential to supporting teaching, learning, and the efficiency of the building and organizational management of the school. Note: the actual cost is $33,492 that is offset by applying $16,291 from ESSER III funds. Adobe Sign $405 Airwatch MDM $550 Aspen 52,027 Atlas 5904 Blackboard $2,188 Class Creator 5315 CrisisGo $497 Entrusted Email 5248 Page 1 of 11 Filewave $2,612 Gaggle Archiving $645 Google Education Plus $760 Incident IQ $953 Kajeet Hotspots $103 Open Architects $2,788 Open Cape - Internet $4,410 Open Cape - TLS $2,394 Panorama $2,457 Parentsquare $1,085 PDQ $138 Pickup Patrol (or other similar software) $400 Raptor $604 Securly Web Filtering $1,345 SNAP $912 Sophos Phishing License $241 Sophos Anti Virus (computers/servers) $1,172 Firewall Subscription $1,156 Subs Online $495 Teachpoint $973 TEC Student Data Privacy Alliance $235 Veearn Backup Cloud Licenses $236 Wasabi Cloud Backup Storage $244 Total] Non Instructional Software $33,492 #7009 Hardware — Non -Instructional Technology Hardware purchases that are essential to keeping school safety features up-to-date and functional, including a cameralNVR maintenance/PB project. $115,000 #7010 Salaries Teachers $1,701,474 This salary account funds teachers' contract salaries including step increases and longevity. The budgeted amount includes 12 grade level teachers: four in Grade 3, four in Grade 4, four in Grade 5; Specialist Teachers: 1.0 FTE PE, 0.5 FTE General Music and Chorus, 0.8 FTE Band and General Music, 0.5 FTE Art, 1.0 FTE Library/Technology; 1.0 FTE EL Teacher, 1.0 FTE Reading Specialist, 1.0 FTE Math Interventionist/Enrichment Teacher, 0.2 FTE Science Teacher. Note: Grade 5 classroom teacher is a new proposal, due to an increased population in that grade. Page 2of11 Acct # fescriptfiw1 #7011 Stipends Mentor $1,100 Budget includes anticipated stipends to cover mentors assigned to new teaching staff. #7079 Tutor Salaries $0 Tutoring for after school and summer intervention programs for general education students who need additional support and instruction. Note: the actual cost is $7,995 that is offset by applying $7,995 from ESSER III funds. #7012 Salaries — Instructional Coordinators 511,500 Includes four stipends for Subject Coordinators in ELA, Math, Science, and Technology. #7013 Substitutes $15,000 Substitute compensation for classroom grade level and specialist teacher absences. The increase is due to a district -wide increase in the substitute pay rates. #7014 Substitutes Long -Term Amount covers possible leaves of absences. $10,000 #7015 Salaries Educational Assistants $63,855 2.0 FTE Educational Assistants who provide support in the general education program for all students, including lunch and recess duty. #7016 Substitutes Educational Assistants Substitute compensation for educational assistant absences. $1,000 #7018 Substitutes — Professional Development 52,000 Substitute compensation for staff attending professional development courses/workshops, including costs for coverage to attend Flex PD days per contract. #7019 Contracted Services — Professional Development $1,000 Cost of professional development opportunities for staff that are provided by outside sources. #7020 Other Professional Development $6,000 Cost of staff attending off -site professional development opportunities. This is a cost increase in order to continue providing our staff with high quality instruction and professional development. Professional development opportunities are tied to the Nauset Strategic Plan and/or the Eddy School Improvement Plan. #7110 Contracted Services Technology Maintenance & Support $7,872 Funds Eddy Elementary School's portion of the Region's elementary schools technology and maintenance and support personnel to address contracted services provided by our IT team for technology. Line item is based on the October 1st enrollment for the elementary schools. Page 3of11 Acct # Descriptfoii #7111 Contracted Services Elementary Curriculum Director $13,253 Funding for the Elementary Curriculum Coordinator position that was created several years ago. This represents Eddy's portion of the cost. Line item is based on the October 15` enrollment for the elementary schools. #7021 Textbooks/Software/Media $5,133 This budget line includes funding for a new Nauset ELA program for students in grades 3-5. This also includes sheet music and some digital components of textbooks that are used. Note: the actual cost is $70,133 that is offset by applying $65,000 from ESSER III funds. #7022 Other Instructional Materials $15,000 This account includes consumable instructional materials that cannot be classified as textbooks, software, or media. Examples include science lab replacement materials, student agenda books, math manipulatives and consumables, Social Studies consumables, library costs (subscriptions, books, signage), art materials, physical education materials, general music supplies, and guidance materials. The increase from prior years is due to an increased need for ELA intervention materials that are needed in all classrooms due to pandemic learning loss, as well as the need for updated Social Studies materials in all classrooms. #7023 Instructional Equipment $9,000 This budget line includes an increase in the contracted costs for leasing three copier machines. This account also funds calculators and other classroom equipment, as well as small furniture or rugs needed for instruction in classrooms. There is an increase in this line due to changing needs of learners, replacement of existing outdated and broken furniture, as well as outfitting a new fifth grade classroom section in FY24. #7024 General Supplies $14,000 General supplies for all classrooms including paper, pencils, gridbooks, pens, writing journals, file folders, chart paper, post -it notes, etc. Note a slight decrease due to increase in technology costs as more instruction and learning involves digital components. #7025 Contracted Services Other Instructional $0 The estimated cost for field trips in grades 3-5 is $27,000. This includes trips across Cape Cod to the Cape Cod Symphony, Audubon Society properties, Brewster Conservation properties, National Seashore, Plimoth-Patuxet and Warnpanoag trips/visits, and a fifth grade trip to Boston. This budget line was cut to zero, with the hope that the PTO can provide funding plus reliance on fundraising in order to fund these educational enrichment opportunities. Page 4 of 11 Acct # Desfption #7026 Contracted Services lnnstructionna0 Technology $0 This budget line contains all instructional software that is used in classrooms with students with the purpose of instruction, intervention, and student learning. Note: the actual cost is $29,797 that is offset by applying S29,797 from ESSER 111 funds. Adobe Creative Cloud Suite $30 Amplify (DIBELS 8) $2,962 Aperture (DESSA) $1,229 Book Creator $819 BrainPOP $1,907 Codelicious $987 Destiny Follett $1,209 iReady Reading $5,929 IXL $3,249 Learning A -Z (Plus, Reading, ELL) $74 Learning Ally $1,090 Lexia $6,678 Mystery Science $891 Read Naturally $998 Read & Write (Text Help) $529 Rockalingua $368 Smart Learning Suite $564 Typetastic $284 Total Instructional Software $29,797 #7027 Supplies Instructional Technology $3,000 Operating, repair, and replacement supplies for technology (light bulbs for Smart Boards, USB cable wires, replacement parts, monitors, iPad apps, iPad Repairs, replacement cases, replacement cables/blocks, etc.). #7028 instructional Hardware $0 This budget line consists of technology for students and staff that are instrumental to classroom instruction. All schools will begin the process of a regular device replacement cycle, so there is a consistent budget cost and we can proactively replace devices that are at end -of -life. Eddy will replace approximately one quarter of our iPads (60 devices) that are at end -of -life at 5-6 years of age. Additionally, this includes the cost to replace 7 mobile SmartBoard setups which are at end - of -life. Note: the actual cost is $58,600 that is offset by postponing library device replacements and an anticipated $30,000 e -rate savings from infrastructure updates at Eddy. Page 5of11 Acct # Description #7031 Salaries — Guidance Counseling $96,120 Salary for the Eddy 1.0 FTE School Adjustment Counselor. #7033 Testing Materials Diagnostic forms and rating scales related to assessing non -special education students. $300 #7034 Salaries Nurse $91,477 Salary for one full-time nurse; includes 3M additional days for summer work as stated in contract. #7035 Substitute Nurse Substitute compensation during nurse's absence. #7036 Co tracted Services School Physician Physician services are now volunteered by a local physician. #7037 Supplies Medical Medical supplies for the health office. $1,500 $0 $650 #7038 Other Medical Expenses $900 Malpractice insurance, professional subscription, nurse's conference fees, audiometer for use with students. #7088 Regular Day Transportation $139,319 Costs to provide transportation with 9 buses by Cape Cod Collaborative. These buses are shared with Stony Brook Elementary School. #7076 Salaries Cafeteria $0 This line item covered any potential deficits in the Cafeteria Revolving Account. In FY24, the Revolving Account will be able to cover the cost of cafeteria salaries with current revenues and reserve funding. #7098 Cafeteria -- Other Expense SO Additional cost of clothing allowance per contract. Funded in the Cafeteria Revolving Account in FY24. Page 6of11 Acct # Description #7040 Other Student Activity Expense $0 This has been zero for the past several years due to the pandemic. These expenses are to cover student activities, celebrations, expenses to build culture in the building. No Funds are requested in FY24. #7041 Salaries Custodial $109,228 Represents salaries for two full-time custodians, plus 50% of the Facilities Director's salary. #7042 Substitutes Custodial Substitutes for custodians as needed. $1,000 #7043 Overtime Custodial $500 Allowance for custodial overtime due to emergencies and/or school events not covered by reimbursement by outside organizations. #7044 Contracted Custodial Services $7,000 Pickup of trash, cardboard, recycling of hazardous materials, and water testing costs. Increase is due to increase in labor/utility costs and the addition of composting pickup and processing. The Brewster PTO is generously funding the cost of composting this school year. #7045 Supplies Custodial $10,000 Materials needed to accomplish the daily cleaning and operation of the building. Costs include paper products, trash bags, cleaning products, ice melt, tools, light bulbs, ballasts, floor wax and wax remover, etc. #7046 Other Custodial Expense $350 Contractual stipend for day custodian when head custodian is absent. This line also includes the contractual allowance for clothing per the Brewster Custodial Contract. #7053 Gas/Fuel Oil Gas/Fuel costs for FY24 is representative of the increase due to the fluctuation and the Volatility of the energy markets. #7054 Electricity Electrical costs for FY24 is representative of the increase due to the fluctuation and the Volatility of the energy markets. $58,6611 $60,992 #7055 Telephone $7,500 Updated phones are being installed in FY23, and the new cost for the Voice over IP telephone service is estimated at $7,500 annually moving forward. Page 7 of 11 Acet # Descrroption #7047 Contracted Services Grounds $2,000 Costs associated with grounds upkeep and repairs; playground inspection, poison ivy removal, sprinkler maintenance, landscaping around the entrances to building and flagpole. #7048 Contracted Services Building $19,500 Preventive maintenance plan and technical maintenance expenses including pneumatic system, air handler units, exhaust fans, unit ventilators, air conditioner, air quality testing, and maintenance of plumbing, electrical, and HVAC. Increase is due to increased cost of labor and materials, plus a small carpentry project to provide additional small group spaces for special education groups, intervention and enrichment, and ensure that space is efficiently and effectively used throughout the building. #7049 Contracted Services Equipment $14,500 Includes repairs to other equipment used in the operation of the building that are non - instructional: cleaning of boiler, inspection and retagging fire extinguishers, septic system, retagging the range hood, inspections, locksmith repairs, annual vessel inspection, and boiler maintenance. #7050 Contracted Services Security $3,500 Contracted services for fire alarm testing, monitoring panic alarm system, fire alarm/burglar system, annual maintenance of Galaxy security system, and Cape Cod Alarm maintenance of security system. #7056 SE Teachers' Salaries $342,937 Salaries to cover 4.0 FTE special education teacher salaries, including step increases and longevity. #7077 SE Contracted Services Tutors $2,000 Tutoring costs for students who are absent for an extended period of time due to medical needs. #7057 SE Salaries Medical/Therais cutic $104,943 Salary for a 1.0 FTE Speech/Language Pathologist to cover needs of SE students. $66,840 #7078 Contracted Services — Medical/Therapeutic OT/PT services for SE students. #7058 SE Substitute Teachers $3,000 Substitute compensation for special education teachers. #7060 SE Salaries Educational Assistants $448,600 Salaries for 11.0 FTE special needs educational assistants for specific students and/or inclusion services under the direction of special needs teachers to support student's IEP requirements. This has increased due to an increase in three additional students requiring 1:1 support. Page 8 of 11 Acct # Description #7061 SE Substitutes - Educational Assistants $6,000 Substitute coverage for special education educational assistants. #7062 SE Contracted Services — Professional Development Includes Crisis Prevention Training and professional development for SE teachers. $800 #7063 SE Textbooks/Software/Media $2,000 Purchase of textbooks, workbooks, instructional materials, and software for SE students. #7064 SE Other Instructional Materials Additional special needs instructional materials for students. $1,200 #7065 SE Supplies General 5500 General supplies for all special needs teachers, educational assistants and speech/language for instructional purposes. #7068 SE Supplies Instructional Technology $500 Printer cartridges for inkjet and laser printers in the SE classrooms; iPad apps for SE students are included in this line. #7069 SE Instructional Hardware 5500 Purchase of any additional hardware needs for students with special needs (iPad, keyboard). #7070 SE Instructional Software 5940 Purchase of software needs for students with special needs to meet IEP goals and objectives. # 7071 SE Salaries Guidance $140,068 Salary of 0.5 FTE School Psychologist and 0.5 FTE Evaluation Team Leader, shared with Stony Brook. This line increased because Eddy previously had a 1.0 FTE School Psychologist, but after a mid -year retirement in FY22, the remainder of FY22 had 0.5 FTE School Psychologist. The current FY23 budget contains 0.5 FTE School Psychologist and 0.5 FTE Evaluation Team Leader; this model will continue into FY24. Additional 0.4 FTE School Psychologist requested for increasing social -emotional needs of students and increased school population. #7072 SE Testing Materials $1,000 This account funds testing materials used in the evaluation process. Purchases would be used to update and replace current testing materials or to purchase testing materials as needs arise. This account has been underfunded for the past few years. #7084 SE Contracted Services -Testing $2,000 Testing materials used in the evaluation process. Page 9of21 Acct # Description #7087 SE Contracted Services Psychological $3,500 Contracted services for special education students. #7089 Special Education Transportation $33,692 This account funds transportation for Brewster students with significant special needs who are unable to ride a typical school bus. #7090 Special Education Summer School Transportation This account funds transportation for Brewster students for Summer Programming. $3,535 #7092 Special Education Out of District Transportation $0 This account funds transportation for Brewster students to attend out of District programming. No funds are requested in FY24. #7102 Transportation - McKinney Vento $11,340 Cost of transportation for students who are considered homeless and attend school at Eddy. #7093 SE Extended School Year Tuition Cost of tutoring services provided to all Eddy SE students eligible for ESY services. $4,506 #7094 SE Collaborative Assessment $214 Cost divided among the districts/schools for Collaborative fee per student based on enrollment. #7097 SE Out of District Tuition No funding is requested for FY24. $0 #7106 SE Tuition Public Schools $25,444 Cost of tuition for one student to attend a specialized special education program housed at Eastham Elementary School. #7082 Salary School Committee Secretary Funds to compensate the secretary for attending meetings and preparing minutes. $805 Page 10 of 11 Ikea # Descr pttIon #7086 Salaries Central Office $163,072 Eddy School's share of Central Office Administration costs. #7085 Other Central Office Expense $29,983 Eddy School's share of Central Office Administration costs. Page 1 l of 111 NAUSET PUBLIC SCHOOLS FY 2024 BUDGET WORKSHEET 111912023 ver Stony Brook Elementary Salaries Principals 5001 Salaries Secretary 5002 Substitutes Secretary _ 5003 Contracted Svcs Office Equipment 5004 Supplies General Office 5074 Other Principal Expense 5006 Contracted Svcs Non-Instr Technology 5007 Supplies Non -I nstr Technology 5008 Hardware Non-tnstr Technology 5009 Budget Actual Budget Actual Budget Actual Budget Proposed 1 - Dollar 2019-2020 2019-2020 2020-2021 2020-2021 2021-2022 2021-2022 2022-2023 2023.2024 1 Increase increase $98,981 $98,409 $125,377 $138,876 $126,011 $145,907 1 $19,896 15.79% $115,357 $113,786 $117,09.4 $132,086 $123,551 $123,5.66 $15 0.01% $0 $0 $0 $0 $0 $0 $0 0.00% $2,500 $2,467 $2,500 $2,566 $2,500 $2,600 $100 4.00% $1,000 $2,054 $1,000 $245 $1,000 $250 -$750 -75.00% $1,200 $0 $1,200 $3,781 $1,000 $0 $1,000 -100.00% $26,667 $17,040 $26,808 $21,444 $26,103 $33,780 $200 $0 $250 $0 $250 $0 $0 $0 $0 $628 $0 $15.000 $96,479 $112,655 $0 $4,000 $800 $1,500 $19,139 $400 $0 $234,973 $96,479 $1.11,224 $0 $2,467 $507 $0 $14,722 $0 $0 $225,399 $7,677 29.41% -$250 -100.00% $15.000 100.00% $245,905 $233,756 $274,229 $299,626 $280,415 $321,103 $40.688 14.51% Salaries Teachers 5010 $1,370,231 $1,361,862 $1,501,271 $1,462,470 $1,549,733 $1,559,804 $1,654,058 $1,693,623 $39,565 2.39% Salaries Library/Tech 5104 $10,994 $10,994 $11,335 $0 $11,615 $409 $0 $0 $0 0.00% Stipends Mentor 5011 $1,950 $1,685 $1,500 $3,133 $1,800 $1,472 $1,800 $1,800 $0 0.00% Tutor Salaries 5080 $8,746 $13,978 $0 $8,973 $0 $0 $0 $0 $0 0,00% Salaries Instruct Coordinators 5012 $11,340 $11,340 $12,776 $11,623 $12,776 $5,942 $13,095__ $12,396 -$699 -5.34% Substitutes 5013 $16,900 $16,640 $22,000 $10,506 $22,000 $22,381 $20,000 $20,000 - $0 0.00% Substitutes Long Term 5014 $0 $11,407 $30,000 $69,322 $45,000 _ $38,841 $45,000 $40,000 -$5,000 - -11.11 Salaries Ed Assistants 5015 $199,754 $212,579 $220,826 $215,567 $238,713 $310,661 $255,613 1 $158,307 -$97,306 -38,07% Substitutes Ed Assistants 5016 $4,000 $2,750 $4,500 $4,759 $4,500 $3,544 $4,500 $3,500 -$1,000 -22.22% Contracted Svcs Instruction 5017 $0 $0 $0 $0 $0 $0 30 $0 $0 0,00% Teacher Stipends _ 5075 $1,000 $0 $1,000 $389 $1,000 $1,391 31,000 $0 -$1,000 -100.00% Substitutes Professional Development 5018 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% Contracted Svcs Prof Development 5019 $2,000 $0 $2,000 $0 $2,000 $0 $2,000 $0 -$2,000 -100.00% Other Professional Development 5020 $250 $20,123 $1,500 $1,553 $15,000 $6,083 $15,000 $5,000 -$10,000 -66.67% Contracted Services ELL Teacher 5081 $0 $0 $0 $0 $0 $34 $0 $0 $0 0.00% ELL Travel 5103 $0 $0 $0 $0 $0 $0 $0 $0 Contracted Svs Tech Maint & Support 5106 $0 $0 $0 $0 $0 $0 $0 $13,253 $13,253 100.00% Contracted Svs Elementary Curr. Dir. 5111 $0 $0 $0 $0 $0 $0 $0 $7,872 $7,872 100.00% 5 $1,663,358 $1,808,708 $1,788,295 $1,904,137 $1,950,562 $2,012,066 $1,955,751 -$56,315 -2.80% Textbooks/Software/Media 5021 $10,000 $14,670 $16,269 $17,137 $17,500 $3,374 $17,500 Other Instructional Material 5022 $12,500 1 $27,077 $15,000 $23,043 $25,000 $42,460 $25,000 Instructional Equipment 5023 $5,500 $7,544 $6,000 $6,062 $6,000 $54,630 $6,000 Supplies General 5024 $10,000 $16,920 $15,000 $18,699 $15,000 $28,922 $15,000 Contracted Svcs Other Instructional 5025 $0 $353 $0 $519 $0 $0 $0 Contracted Svcs Instr Technology 5026 $7,500 $10,736 $12,716 $14,444 $19,313 $29,213 $23,755 Supplies Instrutnl Technology 5027 $1,50.0 $1,749 $1,500 $8,689 $1,500 $8,436 , $1,500 Instructional Hardware 5028 $0 $0 $0 $40,704 $0 $2,139 I $14,70.7_ Library/Media Instrctnl Hardware 5029 $0 $0 $0 $0 $0 _ $0 �_$0 Instructional Software 5030 $0 $0 $0 $0 $0 $0 $0 Stipend Technology 5106 $720 $0 $720 $0 $720 $0 $0 $40,000 $22,500 128.57% $25,000 $0 0.00% $6,000 _ $0 0.00% $15,00.0 $0 0.00% $0 $0 100.00% $26,358 _ $2,603 10.96% $2,500 $1,000 - 66.67% $41,798 $27,091 184.20% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00% $47,720 $79,049 $67,205 $129,297 $85,033 $169,174 $103,462 $156,656 $53,194 1 51.41% 1 Stony Brook Elementary Budget Actual Budget Actual 8tget Actual Budget Proposed 2019-2020 2019.2020 2020-2021 2020.2021 2021-2022 2021-2022 2022-2023 Salaries Guidance & Counseling 5031 $63,312 Contracted Svcs Testing 5032 $0 Testing Materials j 5033 $250 Salaries Nurse Substitute Nurse Contracted Svcs School Physician Supplies Medical Other Medical Expenses $63,562 1 2023-2024 polar Increase Increase $67,150 $68,829 $71,671 $71,367 $41,304 $41,408 $98,940 $57,532 13&94% $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 $750 $566 $750 $67,150 $69,57 $72,237 $72,117 5034 $73,394 $7t832 $78,234 $78,370 5035 $400 $150 $750 $1,104 5036 $0 $0 $0 $0 5037 $500 5038 $500 $697 $600 $650 $79 $200 $0 $0 $750 $300 -$450 -60.00% $41,304 ! $42,158 $99,240 $57,082 1 135.40% $82,991 $65,705 $62,081 $750 $1,875 $750 $90,240 $750 $0 $600 $200 $28,159 45.36% $0 0.00% $0 0.00% $0 0.00% $0 0.00% $0 $0 $0 $600 $2.001 $600 $200 $100 $200 $74,794 $72,758 $79,764 $80,124 $64,541 $69,681 $63,631 $91,790 $28,159 44.25% Regular Day Transportation 1 5088 $118,522 $113,845 $117,261 $108,722 $117,587 f $103,899 I $122,231 $139,319 $17,088 1398% Transportation Fuel Escalation Charges 5099 $0 $0 $0 $0 $0 -$0 $0 $0 $0 0.00% $118,522 $113,845 $117,261 $108,722 $117,587 I $103,899 $122,231 , $139,319 $17,088 13.98% Salaries Cafeteria 5077 $0 $16,000 J $5,000 $14,653 $5,000 $74,000 $14,653 $0 - -$14,653 -100.00% Cafeteria Other Expense - 5098 $1,000 $139 - $0 $0 $0 $0 $0 $0 $0 0.00% $1,000 516,139 $5,000 $14,653 $5,000 $74,000 $14,653 $0 -$14,653 -100.00% Other Student Activity Expense I 5040 $0 $0 $0 - $0 $0 -. $0 Salaries Custodial 5041 Substitute Custodial 5042 Overtime Custodial 5043 Contracted Svcs Custodial 5044 Supplies Custodial Other Custodial Expense Fuel Dil Electricity Telephone $0 $0 $0 $0 $0 $0 i $0 $600 j $1,643 $600 $90 $600 $750 $11,926 , $1,000 $1,941 $1,000 $0 $0 $0 0.00% 0.00% $125,919 $600 $1,000 - I- - $4,133 3.39% $0 0.00% $0 0.00% $6,000 $6,176 1 $6,000 $7,407 56,000 $6,000 $0 0.00% 5045 $10,326 t $14,500 $13,667 $14,799 $7,000 $7,799 52.70% 5046 $625 $900 $0 $975 5650 $325 -33.33% 5053 j $97,765 $55,790 $97,765 $30,964 $97,765 $52,347 $97,765 $97,765 $0 _ 0.00% 5054 $57,000 $35,965 $57,000 $35,955 $57,000 $42,347 $57,000 - $63,521 $6,521 11.44% 5055 2852 -. $1,590 $2,582 $1,713 $2,582 $1,652 $2,582 $8,800 $6,218 240.82% $127,433 $121,141 $127,807 $128,257 $132,765 $123,987 $121,786 $500 $0 $750 $1,391 $5,400 56,369 $14,000 $17,016 $14,150 5300 $278 5300 $306,000 $239,540 $306,954 $227,585 $313,112 $243,438 $302,507 $311,255 $8,748 2.89% Contracted Svcs Grounds 5047 $2,500 $1,361 j $2,000 $0 $2,000 $0 $2,000 $2,000 $0 0.00% Contracted Svcs Building - 5048 $8,000 $10,491 ! $12,000 $28,355 _ $15,000 $15,651 $17,500 ' 516,000 -$1,500 -8.57% Contracted Svcs Equipment 5049 $5,000 $3,511 $13,000 $1,575 $10,000 $1,138 $12,000 $10,000 -$2,000 -16.67% Contracted Svcs Security 5050 $3,506 $4,344 $3,500 $738 $3,500 $1,510 $3,500 $2,500 -$1,000 , -28.57% $19,006 $19,707 $30,500 $30,668 $30,500 $18,299 $35,000 $30,500 ; -$4,500 12.86% Stony Brook Elementary Contracted Svcs Extraordinary Mncte 5051 SE Teachers Salaries SE Tutors Salaries SE Salaries Speech Therapeutic SE Contracted SvcsOT/PT SE Substitute Teachers SE Substitutes Long Term SE Salaries Ed Assistants SE Substitutes Ed Assistants SE Contracted Svcs Prof Development 5056 5078 5057 5079 5058 5059 5060 5061 5062 SE Textbooks/Software/Media 5063 SE Other Instructional Material 5064 SE Supplies General 5065 SE Other Instructional Services 5066 SE Contracted Svcs Inst Technology 5067 SE Supplies Instr Technology 5068 SE Instructional Hardware 5069 SE Instructional Software 5070 SE Salaries Guidance SE Guidance Travel SE Testing Materials SE Contracted Services Testing SE Contracted Svcs Psychological SE Summer School Transportation SE Transportation SE Out of District Transportation 5071 5073 5072 5084 Budget Actual Budget Actual Budget Actual Budget Proposed Dollar 2019-2020 2019-2020 2020-2021 2020-2021 2021-2022 2021-2022' 20224023 2023-2024 Increase Increase 50 $9,437 $750 $2,652 $2,500 $2,664 $2,500 52,500 $0 0.00% $0 59,437 $750 52,652 52,500 5263,111 $263,111 $272,345 $273,360 $280,620 $0 $33,932 550,102 $2,000 50 5280,974 53,500 5738 $500 $279 $0 $0 562,311 $64,824 $31,803 $40,964 $51,624 $51,624 $55,475 $55,475 $2,00.0 $1,055 $2,200 $0 $0 50 $0 $5,675 5269,198 $278,970 $258,531 $287,678 { $5,600 i $1,365 $4,200 $873 $500 $0 $500 $0 52,664 $2,500 52,500 $0 a,00% $251,279 $290,295 $284,634 -$5,661 -1.95% $0 $0 , $0 _ $0 0.00% $47,054 $51,637 , $56,503 $4,866 ' 9.42% 547,270 $47,136 1--$54,096 $6,960 14.77% $731 $2,000 ' $1,000 ' -$1,000 -50.00% $8,215 50 50 $0 0 O0% 5294,701 $382,423 5398,853 $16,430 4.30% $5,971 $3,500 53,500 $0 0.00% $0 $740 $0 -$740 -100.00% 5654,844 $661,228 $625,054 8664,025 $651,866 $655,221 5777,731 5798,586 $20,855 2.68% $500 $1,200 $300 $0 $0 $0 $0 $0 $890 83,577 $597 $0 $o $0 $0 $o $350 $1,000 $250 $0 $o $250 $0 $0 5495 $3,430 $643 $0 $0 $0 $0 $o $2,000 55,064 51,850 54,568 $56,294 8100 $1,000 $0 $59,116 $60,594 $o $100 $1,149 $1,750 $0 $0 $500 $1,600 $400 $0 $0 5250 $0 $o 52,750 54,313 $4,580 56,590 $0 $3,490 $823 $0 $0 $0 $0 $0 $500 53,430 $400 $400 $0 $0 $250 $250 50 $0 50 5940 $0 $o 52,500 - $2,000 52,500 -8930 $0 $0 $0 $0 $o $940 400.00% -27.11% 0.00% 0.00% 100.00% 0.00% 0.00% 100.00% $2,010 43.89% 559,116 $61,806 $61,957 1 $52,728 $106,838 $54,110 102.62% $0 $0 $0 50 $0 $0 0.00% $2,013 51,500 $1,306 $500 $500 $0 0.00% 5348 $0 $80 50 50 $0 0.00% 557,394 560,265 562,444 561,477 $63,306 563,343 553,228 $107,338 1 $54,110 101.66% 5105 $5.000 $4.560 $10,000 $15,688 $12,500 $4,902 5090 5091 5092 $12,500 85,000 -87,500 -60.00% 55,000 $4,560 510,000 515,688 512,500 $4.902 $12,500 55,000 -$7,500 -60.00% $0 $63,335 $25,000 588,335 558,597 565,235 560,100 564,511 $60,215 580,491 $120,347 $0 $58,597 $0 $0 $65,235 $0 $0 $60,100 $0 80 $64,511 $0 $0 $60,215 $0 $0 54,915 $80,491 $84,856 80 $30,576 $4,915 $4,365 $30,576 839,856 49.52% 100.00% 5.42% 100.00% 3 -Stony Broois Elementary Budget Actual Budget Actual Budget Actual Budget Proposed Dollar 2019-2020-2019-2020 2020-2021 2020-2021 2021-2022 2021-2022 2022-2023 2023-2024 Increase Transportation--McKinneyVento 5102 $1,500 $0 $1,500 $16,188 $0 $6,025 $0 $0 Increase $0 0.00% $1,500 $0 $1,500 $16,188 $0 $6,025 $0 $0 $0 0.00% SE PreSchool Tuition l 5087 ~I $394,716 $443,216 $437,454 5361,704 5355,631 $264,942 1 $367,845 5371,906 $4,061 I 1.10% SE Out of District Tuition 5097 $0 50 $0 $0 $0 $12,000 r $0 556,160 $56,160-7100.00% SE Extended School Year Tuition 5093 $8,000 $8,000 58,500 $8,779 $9,100 $9,100 $14,574 $2,880 -$11,694 ' -80.24% 5402,716 5451,216 5445,954 5370,483 5364,731 5286,042 L 5382,419 $430,946 $48,527 12.69% 1 4 SE Collaborative Assessment 5094 $235 5235 $224 $218 5213 $222 5225 SE Tuition Collaborative 5095 $78,000 50 J $0 50 50 $0 50 $225 $0 0.00% $0 0 0.00% 578,235 5235 5224 5218 5213 $222 5225 Salary Committee Secretary 5082 $486 $225 $490 $425 5491 Contracted Services Legal 7 _ 5107 $0 5592 55,000 5880 55,000 Contracted Services Professional 5108 $0 $0 $0 $0 $0 Other School Committee Expense 5083 5750 5790 X400 5116 $800 5225 $0 0:00% 5857 $500 $805 $305 61.00% 5336 $5,000 $5,000 1 $0 0.00% 50 $0 50 $0 i 0.00% $830 $800 5800 1 $0 0.00% $1,236 $1,607 I $5,890 51,421 56,291 52,023 56,300 6,605 $305 4.84% Salary Technology Supprt 5114 50 32,662 $0 $0 50 $0 $0 $0 $0 0.00% 50 532,662 I 50 50 50 50 50 50 $0 0.00% Salaries Central Office 5086 5155,963 5152,469 $156,905 $157,140 5152,208 5152,837 $164,277 5163,072 -$1,205 I -0.73% Other Central Office Expense 5085 515,669 $19,000 $15,572 $15,185 $15,449 $14,668 $17,454 529,983 $12,529 71.78% 5171,632 5171,469 5172,477 5172,325 $167,657 CIRCUIT BREAKER FY17 5087 , 50 50 CIRCUIT BREAKER FY18 : 5097 50 50 CIRCUIT BREAKER FY20 , 5087 CIRCUIT BREAKER FY22 1 5087 CIRCUIT BREAKER FY23 5087 RESERVED FOR NEGOTIATION SE STABILIZATION FUND PRE PAYMENT FY23 PRE K TUITION REVOLVING 5097/508.7.1 5087 I_ 5097 5167,505 5181,731 $193,055 $11,324 6.23% $0 50 50 50 $0 1 50 $o 50 50 50 $0_ ! 50 -567,750 $0 $0 50 f 50 50 -5150,500 50 50 -542,460 50 50 50 $0 $0 52,803 -530,000 -550,000 -$50,234 GRAND TOTAL 53,955,634 53,953,2 5 54,054,524 54,054,482 54,222,581 54,222,458 $4,327,328 54,606,915 $279,587 5.46% ReoularDayl 52,492,742 $2,539,044 $2,731,646 $2,687,989 $2,888,756 52,972,647 52,978,623 $3,110,917 r $132,294 4.44% SPED $1,462,892 51,414,241 51,322,878 51,366,493 51,333,825 51,249,811 51,348,705 51,495,998 $147,293 1 10.92% 4 S CNY ROOK1 LE EN ARY SCHOO E EM Acct # Description FY 924 It UDC= SC .i II]PTIONS , JUS #5001 Salaries Principal Compensation for principal position per current contract. Tmi IONS Ver. ➢ Il-19-23 $145,907 #5002 Salaries Secretary $123,566 Compensation for full-time Administrative Assistant to the Principal and for the Office/Data Administrative Assistant in the office. #5004 Contracted Services Office Equipment Lease, maintenance, and toner costs for office copier along with the postage meter. #5074 Supplies General Office Office supplies such as postage, printer cartridges, and general supplies #5007 Contracted Services Non/Instructional Technology Adobe Sign $405 Airwatch MDM $549 Aspen $2,027 Atlas $904 Blackboard $2,187 Class Creator $315 CrisisGo $497 Entrusted Email $192 Filewave $2,612 Gaggle Archiving $645 Google Education Plus $760 Incident IQ $953 Kajeet Hotspots $104 Open Architects $2,788 Open Cape - Internet $4,410 Open Cape - TLS $2,394 Panorama $2,457 Parentsquare $1,085 PDQ $138 Pickup Patrol (or other dismissal software) $400 Raptor $604 Securly Web Filtering $1,345 $2,600 $250 $33,780 Page 1 of 9 SNAP $912 Sophos Phishing License $321 Sophos Anti Virus (computers/servers) $1,437 Firewall Subscription $1,156 _Subs Online $495 Teachpoint $973 TEC Student Data Privacy Alliance $235 Veeam Backup Cloud Licenses $236 Wasabi Cloud Backup Storage $244 Total $33,780 Acct # Descriip tuo¢i #5009 Hardware Non -Instructional Technology $15,000 Hardware purchases essential for school safety and to update/replace some security cameras. Also includes camera/NVR maintenance and PB project. #5010 Salaries Teachers $1,693,623 This salary account funds teachers' contract salaries including step increases and longevity. Budgeted amount includes 11 classroom teachers, (3 kindergarten.; 4 grade one; and 4 grade two), all or a portion of specialist teachers, 1 EL teacher, 0.5 music teacher, 0.5 art teacher, 1 FTE technology/library teacher, 1 FTE physical education teacher, and 1 FTE world languages/world cultures teacher. Also includes portion of reading specialist and intervention/enrichment teachers. #5104 Salaries Librarian Salary now included in account #5010. $0 #5011 Stipends Mentor $1,800 Anticipated need for the equivalent of three mentors and partial mentors for year 2/3 staff. #5012 Salaries Instructional Coordinators Teacher stipends for (1) ELA Subject Coordinator, (1) Math Subject Coordinator, (1) Data Coordinator/NTSS position, and (1) Technology Subject Coordinator. #5013 Substitutes This account funds substitutes for teachers/staff listed in #5010. #5014 Substitutes Long Term Based upon actuals from prior years and with a possible maternity leave(s). $12,396 $20,000 $40,000 #5015 Salaries Educational Assistants $158,307 This account reflects salaries for kindergarten support and coverage of all recess/lunch duties. #5016 Substitutes Educational Assistants $3,500 Substitute compensation for educational assistants. Page 2 of 9 Acct # Description #5020 Other Professional Development $5,000 Funding to provide opportunities for teachers/staff to attend workshops directly related to their areas of instruction. Continued work in Deep Learning and Creative Learning. #5106 Contracted Services Technology Maintenance and Support $13,253 Funds Stony Brook Elementary School's portion of the Region's elementary schools technology and maintenance and support personnel to address contracted services provided by our IT team for technology. Line item is based on the October I' enrollment for the elementary schools. #5111 CS — Elementary Curriculum Director $7,872 Funding for the Elementary Curriculum Coordinator position that was created several years ago. This represents Stony Brook's portion of the cost. Line item is based on the October I s` enrollment for the elementary schools. #5021 Textbooks/Software/Media $40,000 Includes funding for a new K-2 reading/language program and the renewal of math materials. Funding also includes any other textbooks that may be required or need to be replaced. #5022 Other Instructional Material $25,000 Consumable instructional materials including materials to support MA Curriculum Frameworks. This account also funds materials requisitioned by each of the specialists and for new books in the Stony Brook library. Based upon prior actuals. #5023 Instructional Equipment Lease (per year) two teacher copiers including operating costs. $6,000 #5024 General Supplies $15,000 This account is used to purchase supplies used for teachers and staff to function on a day-to-day basis. Based upon actual expenditures from prior years. #5025 Contracted Services Otkaer Instructional Costs of any programs/field trips that cannot be afforded by students will be paid by PTO. #5026 Contracted Services Instructional Technology Includes all software licenses outlined below. Adobe Creative Cloud Suite $30 Amplify (DIBELS 8) $3,116 Aperture (DESSA) $1,229 Book Creator $1,588 Codelitious $1,039 Destiny Follett $1,209 iReady $1,131 Learning A -Z $2,285 Learning Ally $1,091 $0 $26,358 Page 3 of 9 Lexia $6,458 Mystery Science $891 Read & Write (Text Help) $529 Rockalingua $368 Seesaw $1,218 SLP Now $315 Smart Learning Suite $564 Starfall $373 Typetastic $299 Zearn $2,625 Total Instructional Software $26,358 Acct # Description #5027 Supplies Instructional Technology $2,500 Operating, repair, and replacement supplies for technology (e.g., iPad repairs, cartridges for laser printers, light bulbs for Smart Boards, USB Cable wires, and replacement of iPad cases). #5028 Instructional Hardware $41,798 All schools are beginning the process of a device replacement cycle. Stony Brook will replace 50 iPads and several SmartBoards and Hovercams. Capital Plan funding will be necessary for the costs beyond this dollar amount and will be used to replace computers in our lab. #5106 Stipend - Technology No longer needed. Completed by district -wide IT staff and Technology Subject Coordinator. $0 #5031 Salaries Guidance & Counseling Full-time adjustment counselor. ESSER funding is no longer available. #5032 Contracted Services Testing No funding is required in FY24. #5033 Testing Materials Diagnostic forms and rating scales related to assessing non -special education students. 598,940 $0 $300 #5034 Salaries Nurse 590,240 Salary for a full-time nurse. Includes three days compensation for summer hours for the purpose of preparing student files, and connecting with teachers who have students with significant medical needs. Increase in cost due to change in staffing. #5035 Substitute Nurse Substitutes to cover any absences of the nurse. #5036 Contracted Services School Physician School physician volunteers services. $750 $0 Page 4 of 9 Acct # Descr iptoon #5037 Supplies Medical $600 Medical supplies for the health office. #5038 Other Medical Expenses $200 Job related expenses and related opportunities for professional development. #5088 Regular Day Transportation $139,319 Amount represents increase from the CCC over anticipated costs this year. #5077 Salaries Cafeteria $0 This line item covered any potential deficits in the Cafeteria Revolving Account. In FY24, the Revolving Account will be able to cover the cost of cafeteria salaries with current revenues and reserve funding. #5098 Cafeteria — Other Expense $0 Additional cost of clothing allowance per contract. Funded in the Cafeteria Revolving Account in FY24. 5041 Salaries Custodial $125,919 Salaries for 2 FTE custodian and 50% of Facilities Director's salary. Clothing allowance per contract is included in this line item. #5042 Substitute Custodial Compensation for custodial substitutes. $600 #5043 Overtime Custodial $1,000 Funds overtime when needed. Additional funding is through the use of the Building Rental Revolving Account for overtime expenses. #5044 Contracted Services - Custodial $6,000 Cost for trash removal, recycling, and recycling of hazardous materials--Nauset Disposal. Addition of contract for single stream recycling. #5045 Supplies Custodial Cost of paper goods, cleaning supplies, vacuum supplies, plastic liners, ice melt, tools, lightbulbs, ballasts, and wax/wax remover. $7,000 #5046 Other Custodial Expenses $650 Contractual stipend for day custodian when head custodian is absent. #5053 Fuel Oil $97,765 Estimated fuel cost for FY24 projection is level funded. Page 5 of 9 Acct # ll)escripi on #5054 Electricity Electrical cost for FY24 is representative of the increase due to the fluctuation and the volatility of the energy markets. #5055 Telephone Amount reflects the change in the telephone services to a voice over IP system. $63,521 $8,800 #5047 Contracted Services Grounds $2,000 Includes expenses for grounds maintenance and repairs ($475), the sprinkler system; annual playground inspection ($500); insect treatment; mulch, and general landscaping. Building Rental Revolving Account will offset some of these costs. #5048 Contracted Services Building S16,000 Preventative maintenance of entire pneumatic system, air handler units, exhaust fans, unit ventilators, and air conditioners. Includes air quality testing, technical maintenance expenses, plumbing, electrical and HVAC. Additional costs to be funded from the Building Rental Revolving Account and/or the Capital Plan. #5049 Contracted Services Equipment $10,000 This account funds: inspection of kitchen hood, suppression system., fire extinguisher re -tag, pumping of septic tank & grease trap, fire panel repair, locksmith repairs, State -required yearly boiler & pressure vessel inspection, State -required yearly lift inspection. Additional costs to be funded from the Building Rental Revolving Account and/or the Capital Plan. #5050 Contracted Services Security $2,500 This account funds: annual fire alarm testing, yearly monitoring of panic device, daily monitoring and test of fire alarm, daily monitoring and test of security system, and contracted services for security system. Additional costs to be funded from the Building Rental Revolving Fund. #5051 Contracted Services Extraordinary Maintenance This account funds addition unexpected costs with equipment/building maintenance. $2,500 #5056 SE Teachers Salaries $284,634 Three (3.0 FTE) special needs teachers' salaries including step increases and longevity. #5051 Salaries Medical Therapeutic S56,503 Speech and Language Pathologist salary. Offset by grants that pay remaining portion. Page 6 of 9 /tut # Description #5079 SE Contracted Services Medical/Therapeutic $54,096 Occupational Therapist and Physical Therapist costs. Shared across the district. #5058 SE Substitute Teachers Substitute compensation for special needs teachers. $1,000 #5060 SE Salaries Educational Assistants $398,853 This account reflects salaries and longevity for 9.89 FTE special needs educational assistants including 1:1 educational assistants and inclusion educational assistants. #5061 SE Substitutes Educational Assistants Substitute coverage for special needs educational assistants. #5062 SE Contracted Services Professional Development Addressed in account ##5020 and often paid through grants. 83,500 $0 #5063 SE Textbooks/Software/Media $2,500 Purchase of textbooks, workbooks, instructional materials, and software for SE students. #5064 SE Other Instructional Materials $2,500 SE Instructional Materials. Based upon prior year actuals student need. #5065 SE Supplies General $400 General supplies for special education teachers, educational assistants, and SLP. #5068 SE Supplies - Instructional Technology $250 SE Instructional Technology general supplies to meet the needs of students and staff #5070 Contracted Service- SE Instructional Techno➢ou $940 Cost for special education software/app licenses — keyboarding, Boardmaker, and News2You applications to meet IEP goals and objectives. #5071 SE Salaries Guidance $106,838 Salary of 0.5FTE School Psychologist and 0.5FTE Evaluation Team Leader. Shared with Eddy. #5073 SE Guidance Travel Eliminated from the budget for this year based upon prior year actuals. #5072 SE Testing Materials Testing materials used in the evaluation process. Update and replace current materials $0 $500 Page 7of9 Acct # Description #5I05 SE Contracted Svcs Psychological $5,000 Contracted services for special education students that need outside evaluations. #5090 Special Education — Summer School Transportation $4,915 This account funds summer transportation for Brewster residents with significant special needs. #5091 Special Education Transportation $84,856 This account funds transportation for Brewster residents with significant special needs. #5092 SE Out of District Transportation $30,576 This account funds out of district students' transportation. Represents cost for a PK student who is being educated in a program off -Cape. #5102 Transportation-McKinney-Vento $0 This line item funds the cost to transport students who are homeless. No funding requested in FY24. #5087 SE Preschool Tuition $371,906 This account pays for Brewster students attending the Nauset Integrated Preschool Program located in Stony Brook Elementary School. Slight increase of costs with the full day program and with three PK classrooms in Brewster. #5097 SE Out of District Tuition This line item funds the tuition cost for PK student in a program off -Cape. 556,160 #5093 SE -- Extended School Year 52,880 Costs for extended school year for SE students. Pays for a portion of summer tutoring costs. #5094 SE Collaborative Assessment Fee to be a member of the Cape Cod Collaborative based on student enrollment. #5095 SE Tuition Collaborative No students currently projected attending the Cape Cod Collaborative in FY24. $225 $0 #5082 Salary Committee Secretary $805 This account funds the School Committee secretary. #5107 Contracted Services — Legal $5,000 Ongoing legal costs for consultation on legal issues. #5083 Other School Committee Expense $800 Provides two registrations for the annual MASC conference. Page 8 of 9 Acct # Description #5086 Salaries Central Office $163,072 Stony Brook's portion of overhead costs for CO salaries. See separate section of the budget for details. #5085 Other Central Office Expense $29,983 Stony Brook's portion of overhead costs for CO expenses. See separate section of the budget for details. Page 9 of 9 Report by Audit Committee Chair, Honey Pivirotto to Town of Brewster Select Board on Audit for 12-month period ending June 30, 2022 1 | P a g e The Audit Committee for the town of Brewster consisting of Honey Pivirotto, David Whitney, Pete Dahl and Karl Fryzel, met in person at Town Hall on January 30, 2023 at 2:30 p.m. to hear the presentation of the audit and compliance report on certain grants for the 12-month period ending June 30, 2022. Robert E. Brown II, CPA, owner and manager of the independent audit firm, Robert E Brown II, CPA Certified Public Accountants, and Sean Desorcy, Audit Manager, presented the results of the audit work. Additionally, the committee reviewed the listing of grants totaling $878,738.68 (see attached) for which the compliance report was prepared and approved minutes of prior meetings. The Audit Committee voted to recommend acceptance and approval of the audit and the compliance report known as “Report on Compliance for the U. S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Program (CSLFRF) Requirements for an Alternative CSLFRF Compliance Examination Engagement”. This grant compliance report was permitted for this year in lieu of a single audit for this period. Highlights of the Audit The audit was accompanied by a “clean, unqualified opinion” which is the most optimal audit letter the town can receive. This indicates the auditor’s belief the town’s financial statements fairly present its financial results, financial position and cash flows. There were no findings that warranted corrective action; therefore, no management letter was necessary. The auditors noted that there was not one piece of supporting documentation requested that the town could not provide in spite of the transition to new financial software. The auditors further highlighted the fact that the books and records of the town did not require any audit entries. Financials are in good order and reflect a healthy position for the town. Assets of the town exceeded liabilities by $77.36 million. Significant land acquisitions ($24 million) occurred during the year as a result of the town’s acquisition of the Sea Camp and Long Pond properties. This was the major contribution to the substantial increase in assets as noted on pages 8 and 15. Total cost of all town services was $54.3 million of which $48.9 million was for governmental activities and $5.37 million was for business-type activities. Business-type activities are those related to the water and golf departments. The budget to actual comparison on page 18 demonstrates the required town compliance with the approved budget. The town budgeted $44.47 million in revenues and $52.75 million in expenses using prior year’s surplus and transfers to finance the difference. Actual revenues were 6.1% more than budgeted while expenses were 1.8% less than budget resulting in a Report by Audit Committee Chair, Honey Pivirotto to Town of Brewster Select Board on Audit for 12-month period ending June 30, 2022 2 | P a g e deficiency from revenues of only $3.6 million rather than the budgeted $8.3 million. The auditors noted they continue to recommend conservative budgeting for revenues. Performance for fiscal year 2022 resulted in certified free cash of $4.6 million comparable to the prior year primarily due to excesses of revenue compared to the budgeted level. Free cash is the term used for the portion of a community’s fund balance that is available for appropriation by Town Meeting or to reduce the tax rate. Unrestricted negative net position of government activities is -$30.1 million and for the town’s business type activities they are $1.26 million. The negative position is caused primarily by the accounting standards requirement to record total obligations of OPEB and pension. This relatively new accounting requirement has caused a negative position for all towns throughout Massachusetts. Total OPEB liability as of June 30, 2022, is $15,644,848. To date the town has funded $3,294,393 and remains committed to an annual contribution Additional funding would have been possible if investments performed better during this period of time. It should be noted that once pension obligations are fully funded those annual funding amounts can be transferred to more rapidly fund the OPEB liability. Net position of both the government and business –type activities increased by a combined $7.65 million. The auditors chose the golf department for an onsite visit to evaluate the handling of cash. Based on the findings, training was done by the finance team with written procedures for all golf staff handling cash to assure timely and accurate reconciliations at the beginning and end of each day with recording and sign off by the staff performing the reconciliations. Further, an adjustment to the cash float was made by the finance team to better correlate with the actual needs for cash at the golf department. Report on Compliance for U. S. Department of Treasury The results of the auditor’s tests disclosed no matters that are required to be reported under Government Auditing Standards. The town was determined to be fully compliant with the terms of the grants noted in the attachment to this report based on the auditors review of the requirements of each and every grant. For this year the compliance report by the auditors will fulfill the town’s reporting obligations. It should be noted that an anticipated increase in the grant amounts administered will likely require a single audit for the subsequent year of fiscal 2023. Report by Audit Committee Chair, Honey Pivirotto to Town of Brewster Select Board on Audit for 12-month period ending June 30, 2022 3 | P a g e ATTACHMENT Town of Brewster, Massachusetts Federal Grant Expenditures June 30, 2021 General Ledger Account Amount to be Reported on SEFA per General Ledger Activity Per Auditor GG -COVID 19 -CARES (16)$ 401,627.87 PS -FIRE CORONAVIRUS EMERG SUPP GRANT (16)23,150.00 PS -POLICE CORONAVIRUS EMERG SUPP GRANT (16)4,676.00 PS -SUPPLEMENTAL AFG FED GRANT -COVID 19 (16)17,309.01 PS -2019 AFG GRANT (16)28,950.48 PS -FIRE -ASST. TO FIREFIGHTERS GRANT (16)123,050.47 ED -CVRF DESE SCHOOL MEALS PROGRAM (16)881.22 DPW -NCRS FEDERAL GRANT (16) CROSBY LANE 276,355.00 PS -MUNICIPAL ROAD SAFETY PROGRAM (16)8,014.00 $ 884,014.05 TOWN OF BREWSTER, MASSACHUSETTS REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS JUNE 30, 2022 TOWN OF BREWSTER, MASSACHUSETTS REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS JUNE 30, 2022 TABLE OF CONTENTS PAGE Independent Auditor’s Report 1 - 2 Management’s Discussion and Analysis 3 – 10 Basic Financial Statements Statement of Net Position 11 Statement of Activities 12 – 13 Governmental Funds – Balance Sheet 14 Governmental Funds – Statement of Revenues, Expenditures, and Changes in Fund Balances 15 Reconciliation of the Governmental Funds Balance Sheet Total Fund Balances to the Statement of Net Position 16 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities 17 General Fund – Statement of Revenues, Expenditures, and Changes in Fund Balance – Budget and Actual 18 Proprietary Funds - Statement of Net Position Proprietary Funds – Statement of Revenues, Expenses, and Changes in Net Position Proprietary Funds – Statement of Cash Flows 19 20 21 Fiduciary Funds – Statement of Fiduciary Net Position 22 Fiduciary Funds – Statement of Changes in Fiduciary Net Position 23 Notes to Basic Financial Statements 24 – 71 Required Supplementary Information: Barnstable County Retirement Association Schedules: Schedule of Town’s Proportionate Share of the Net Pension Liability 72 Schedule of Town’s Contribution 73 TOWN OF BREWSTER, MASSACHUSETTS REPORT ON EXAMINATION OF BASIC FINANCIAL STATEMENTS JUNE 30, 2022 TABLE OF CONTENTS PAGE Massachusetts Teachers Retirement System Schedule: Schedule of the Commonwealth’s Collective amounts of the Net Pension Liability 74 Other Postemployment Benefit Plan Schedules: Schedule of the Town’s Net OPEB Liability and Related Ratios 75 Schedule of the Town’s Contribution 76 Schedule of Investment Return 77 Notes to Required Supplementary Information 78 - 79 ROBERT E. BROWN II CERTIFIED PUBLIC ACCOUNTANT 25 CEMETERY STREET – P.O. BOX 230 Mendon, Massachusetts 01756 Phone: (508) 478-3941 Fax: (508) 478-1779 INDEPENDENT AUDITOR’S REPORT To the Honorable Select Board Town of Brewster, Massachusetts Opinions We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Town of Brewster, Massachusetts, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the Town of Brewster, Massachusetts’s basic financial statements as listed in the table of contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Town of Brewster, Massachusetts, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Town of Brewster, Massachusetts, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town of Brewster, Massachusetts’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards, we: •Exercise professional judgment and maintain professional skepticism throughout the audit. •Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. •Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town of Brewster, Massachusetts’s internal control. Accordingly, no such opinion is expressed. •Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. •Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town of Brewster, Massachusetts’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Certified Public Accountant January 11, 2023 -3 - Management’s Discussion and Analysis As management of the Town of Brewster (the Town), we offer readers of the Town’s financial statements this narrative overview and analysis of the financial activities of the Town for the fiscal year ended June 30, 2022. We encourage readers to consider this information in addition to the statements and notes. The Town complies with financial reporting requirements issued by the Governmental Accounting Standards Board (GASB). GASB is the authoritative standard setting body that provides guidance on how to prepare financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP). Users of these financial statements, such as investors and rating agencies, rely on the GASB to establish consistent reporting standards for all governments in the United States. This consistent application is the only way users can assess the financial condition of one government compared to others. Financial Highlights •The assets of the Town exceeded its liabilities at the close of the fiscal year by $77.36 million (net position). •The unrestricted negative net position of the Town’s governmental activities are -$30.01 million. The unrestricted positive net position of the Town’s business-type activities are $1.26 million. •The government’s total net position increased by $7.65 million from fiscal 2021. Within this total, net position of governmental activities increased by $5.88 million from fiscal 2021. Also, net position of business-type activities increased by $1.77 million from 2021. •At June 30, 2022, the Town’s governmental funds had combined ending fund balances of $20.46 million. The combined governmental funds balance decreased by -$2,301,892 over the prior year’s ending fund balances. •The Town’s general fund reported a fund balance of $13.1 million at the end of fiscal 2022. The unassigned fund balance for the general fund was $8.6 million or 17.4% of total general fund expenditures. •The total cost of all Town services for fiscal 2022 was $54.32 million, $48.95 million of which was for governmental activities, and $5.37 million of which was for business-type activities. -4 - Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the Town’s basic financial statements. These basic financial statements are comprised of three components: 1. Government-wide Financial Statements 2. Fund Financial Statements 3.Notes to the Basic Financial Statements Government-wide Financial Statements – The government-wide financial statements are designed to provide readers with a broad overview of finances, in a manner similar to private-sector business. The statement of net position presents information on all assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position is improving or deteriorating. The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future periods, (e.g., uncollected taxes). Both of the government-wide financial statements distinguish functions that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees or charges (business-type activities). The governmental activities include general government, public safety, education, public works, human services, culture and recreation, employee benefits, debt service, and state and county assessments. The business-type activities include water and golf department services. Fund Financial Statements – A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Fund accounting is used to ensure and demonstrate compliance with finance related legal requirements. All of the funds can be divided into three main categories: governmental funds, proprietary funds and fiduciary funds. Governmental Funds – governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental funds statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both, the Governmental Funds Balance Sheet and the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. The Town of Brewster adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget. -5 - Proprietary Funds – Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The Town has two enterprise funds: Water Enterprise Fund accounts for the water activity of the Town. Golf Enterprise Fund accounts for the golf activity of the Town. Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements, as the resources of those funds are not available to support the Town’s own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. Private-purpose trust funds and postemployment benefits trust are each reported and combined into a single, aggregate presentation in the fiduciary funds financial statements under the captions “private purpose trust funds” and “postemployment benefits trust”, respectively. Notes to the basic financial statements – The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. Government-wide Financial Analysis: The chart on the following page summarizes key financial components of the Town’s financial statements. As noted earlier, assets exceed liabilities by $77,355,941 at the close of fiscal year 2022. The Town is able to report positive balances of net position, both for the government as a whole, and for its separate governmental and business-type activities in total. The largest component of the Town’s net position are its investment in capital assets (e.g., land, buildings, machinery, and equipment), less any related outstanding debt used to acquire those assets, and is $90,263,303, or 116.69% of total net position. The Town uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Although the investment in the Town’s capital assets is reported net of its related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. An additional portion of the net position totaling $15,837,498 (20.47% of total) represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position is ($28,744,860) or -37.16% of total. The Town increased its total liabilities by $18,447,181 as compared to fiscal 2021, and total net position increased by $7.65 million or 10.98%. Net position of governmental activities increased by $5,877,656, a 10.93% increase from fiscal 2021. Net position of business-type activities increased by $1,775,813 or 11.16% from 2021. There was an increase of $384,433 in net position reported in connection with the water business-type activity, and an increase of $1,391,380 in net position in connection with the golf department business-type activity, respectively. -6 - Increase Increase Increase FY 2022 FY 2021 (Decrease)FY 2022 FY 2021 (Decrease)FY 2022 FY 2021 (Decrease) Assets: Current assets 27,496,276$ 26,994,288$ 501,988$ 6,823,918$ 5,165,550$ 1,658,368$ 34,320,194$ 32,159,838$ 2,160,356$ Noncurrent assets (excluding capital)193,943 259,040 (65,097) 299 3,394 (3,095) 194,242 262,434 (68,192) Capital assets 113,651,912 87,994,147 25,657,765 20,734,281 21,263,921 (529,640) 134,386,193 109,258,068 25,128,125 Total assets 141,342,131 115,247,475 26,094,656 27,558,498 26,432,865 1,125,633 168,900,629 141,680,340 27,220,289 Deferred Outflow of Resources:3,623,068 3,030,607 592,461 495,934 525,640 (29,706) 4,119,002 3,556,247 562,755 Liabilities: Current liabilities (excluding debt)2,282,992 2,382,036 (99,044) 167,833 263,219 (95,386) 2,450,825 2,645,255 (194,430) Noncurrent liabilities (excluding debt)32,199,136 34,703,766 (2,504,630) 4,400,963 5,618,729 (1,217,766) 36,600,099 40,322,495 (3,722,396) Current debt 5,963,936 2,276,248 3,687,688 1,161,000 405,000 756,000 7,124,936 2,681,248 4,443,688 Noncurrent debt 35,102,127 16,966,808 18,135,319 3,295,000 3,510,000 (215,000) 38,397,127 20,476,808 17,920,319 Total liabilities 75,548,191 56,328,858 19,219,333 9,024,796 9,796,948 (772,152) 84,572,987 66,125,806 18,447,181 Deferred Inflows of Resources:9,751,691 8,161,563 1,590,128 1,339,012 1,246,746 92,266 11,090,703 9,408,309 1,682,394 Net Position: Net investment in capital assets 73,833,698 69,960,078 3,873,620 16,429,605 17,348,921 (919,316) 90,263,303 87,308,999 2,954,304 Restricted 15,837,498 14,820,801 1,016,697 - - - 15,837,498 14,820,801 1,016,697 Unrestricted (30,005,879) (30,993,218) 987,339 1,261,019 (1,434,110) 2,695,129 (28,744,860) (32,427,328) 3,682,468 Total net position 59,665,317$ 53,787,661$ 5,877,656$ 17,690,624$ 15,914,811$ 1,775,813$ 77,355,941$ 69,702,472$ 7,653,469$ Revenues Program Revenues: Charges for services 3,747,590$ 3,901,614$ (154,024)$ 8,121,356$ 7,521,954$ 599,402$ 11,868,946$ 11,423,568$ 445,378$ Operating grants and contributions 4,856,929 6,729,568 (1,872,639) 78,577 79,217 (640) 4,935,506 6,808,785 (1,873,279) Capital grants and contributions 248,574 774,186 (525,612) - - - 248,574 774,186 (525,612) General Revenues: Real Estate and personal property taxes 37,765,003 36,346,103 1,418,900 - - - 37,765,003 36,346,103 1,418,900 Tax Liens 35,914 13,146 22,768 - - - 35,914 13,146 22,768 Motor vehicle and other excise taxes 1,749,095 1,722,856 26,239 - - - 1,749,095 1,722,856 26,239 Hotel/Motel Tax and Meals Tax 3,049,603 2,262,385 787,218 - - - 3,049,603 2,262,385 787,218 Penalties and interest on taxes 145,159 110,261 34,898 - - - 145,159 110,261 34,898 Payments in Lieu of Taxes 6,859 6,883 (24) - - - 6,859 6,883 (24) Nonrestricted grants and contributions 2,622,433 2,213,764 408,669 - - - 2,622,433 2,213,764 408,669 Unrestricted investment income 21,952 27,416 (5,464) - - - 21,952 27,416 (5,464) Bond Premium 16,454 - 16,454 - - - 16,454 - 16,454 Other revenues 32,106 48,929 (16,823) - - - 32,106 48,929 (16,823) Total Revenues 54,297,671 54,157,111 140,560 8,199,933 7,601,171 598,762 62,497,604 61,758,282 739,322 Expenses: General Government 6,007,213 6,018,917 (11,704) - - - 6,007,213 6,018,917 (11,704) Public Safety 8,185,123 7,521,175 663,948 - - - 8,185,123 7,521,175 663,948 Education 22,456,196 21,384,051 1,072,145 - - - 22,456,196 21,384,051 1,072,145 Public Works 2,975,590 2,647,621 327,969 - - - 2,975,590 2,647,621 327,969 Human Services 985,042 876,708 108,334 - - - 985,042 876,708 108,334 Culture and Recreation 1,292,431 1,330,301 (37,870) - - - 1,292,431 1,330,301 (37,870) Employee Benefits 5,689,020 7,186,486 (1,497,466) - - - 5,689,020 7,186,486 (1,497,466) State and County Assessments 643,674 621,789 21,885 - - - 643,674 621,789 21,885 Interest 715,052 556,230 158,822 - - - 715,052 556,230 158,822 Golf - - - 3,317,875 3,393,440 (75,565) 3,317,875 3,393,440 (75,565) Water - - - 2,049,929 2,610,413 (560,484) 2,049,929 2,610,413 (560,484) Total Expenses 48,949,341 48,143,278 806,063 5,367,804 6,003,853 (636,049) 54,317,145 54,147,131 170,014 Increase/(Decrease) in Net Position before contributions to permanent endowments and transfers 5,348,330 6,013,833 (665,503) 2,832,129 1,597,318 1,234,811 8,180,459 7,611,151 569,308 Transfers 529,326 314,993 214,333 (529,326) (314,993) (214,333) - - - Change in Net Position 5,877,656 6,328,826 (451,170) 2,302,803 1,282,325 1,020,478 8,180,459 7,611,151 569,308 Prior Period Adjustment - Enterprise - - - (526,990) - (526,990) (526,990) - (526,990) Prior Period Adjustment - Agency - 81,406 (81,406) - - - - 81,406 (81,406) Net Position - beginning 53,787,661 47,377,429 6,410,232 15,914,811 14,632,486 1,282,325 69,702,472 62,009,915 7,692,557 Net Position - ending 59,665,317$ 53,787,661$ 5,877,656$ 17,690,624$ 15,914,811$ 1,775,813$ 77,355,941$ 69,702,472$ 7,653,469$ Town of Brewster - Financial Highlights Total Governmental Business-type Primary Activities Activities Government - 7 - Financial analysis of the Government’s Funds As noted earlier, the Town uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Governmental funds – The focus of governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. As of the end of the current fiscal year, governmental funds reported combined ending fund balances of $20,460,299 a -$2,301,892 decrease from the prior year’s ending fund balance. The general fund is the primary operating fund. At the end of the current fiscal year, unassigned fund balance of the general fund was $8,607,070, while total fund balance stood at $13,075,157. As a measure of the general fund’s liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 17.39% of total general fund expenditures, while total fund balance represents 26.43% of that same amount. The stabilization fund has accumulated a fund balance of $3,000,409 which represents 6.06% of general fund expenditures. The funds can be used for general or capital purposes upon Town Meeting approval. General Fund Budget Highlights During the fiscal year the operating budget was amended by $1,471,215 (at Special Town Meeting), primarily for increases to fund general government, public safety, education, public works, human services, and culture & recreation; while decreases were approved for employee benefits. The Town budgeted $44.47 million in revenues and $52.75 million in expenditures, drawing on transfers and prior year’s surplus to finance the difference. At year end, actual revenues exceeded estimates by $2,699,077 and $933,069 of unexpended appropriation balances was closed out to unassigned fund balance. - 8 - Capital Asset and Debt Administration Capital Assets - In conjunction with the operating budget, the Town annually prepares capital budgets for the upcoming fiscal year. The Town’s investment in capital assets for governmental and business type activities, as summarized below, as of June 30, 2022, amounts to $134,386,193 net of accumulated depreciation. The investment in capital assets includes land, buildings and improvements, capital improvements (other than buildings), machinery, equipment and vehicles, infrastructure, and construction in progress. The governmental activities capital assets (net of accumulated depreciation) were increased by $25,657,765 during the current fiscal year while the business-type activities capital assets (net of accumulated depreciation) decreased by -$-409,651. Total depreciation was $3,515,954, resulting in a total government-wide increase to capital assets (net of accumulated depreciation) of $25,248,114. Increase Increase FY 2022 FY 2021 (Decrease)FY 2022 FY 2021 (Decrease)FY 2022 FY 2021 Land 68,562,861$ 42,192,861$ 26,370,000$ 3,559,212$ 3,559,212$ -$ 72,122,073$ 45,752,073$ Construction in Progress 556,137 145,547 410,590 434,726 100,850 333,876 990,863 246,397 69,118,998 42,338,408 26,780,590 3,993,938 3,660,062 333,876 73,112,936 45,998,470 Buildings and improvements 24,365,000 25,252,798 (887,798) 3,329,066 3,475,962 (146,896) 27,694,066 28,728,760 Improvements (other than buildings)3,447,464 3,672,386 (224,922) - - - 3,447,464 3,672,386 Machinery, Equipment, and Vehicles 4,266,777 4,378,913 (112,136) 1,611,628 1,712,818 (101,190) 5,878,405 6,091,731 Infrastructure 12,453,673 12,351,642 102,031 11,799,649 12,295,090 (495,441) 24,253,322 24,646,732 44,532,914 45,655,739 (1,122,825) 16,740,343 17,483,870 (743,527) 61,273,257 63,139,609 Total Capital Assets 113,651,912$ 87,994,147$ 25,657,765$ 20,734,281$ 21,143,932$ (409,651)$ 134,386,193$ 109,138,079$ Activities Activities Government Capital Assets (Net of Depreciation) Total Governmental Business-type Primary -9 - Long Term Debt - The Town’s debt burden is reasonable in relation to other communities its size. Outstanding long-term debt, as of June 30, 2022 totaled $39,425,000. Within this total, business-type activities have debt of $3,510,000 that is fully supported by their respective program revenues, and governmental activities debt is $35,915,000. Total debt consists of the following: Outstanding Outstanding Governmental Activities June 30, 2022 June 30, 2021 Road Betterments - Prell Circle 10,000$ 15,000$ Road Betterments - Allen Drive 10,000 15,000 Ebeneezer Lane Road Bett 40,000 50,000 S.Pond DR/Captain Fitz Rd 60,000 70,000 School Renovations 2,030,000 2,175,000 Road Repairs 1,190,000 1,325,000 MWPAT Title V 20,000 30,000 Punkhorn Land Acquisition - 6/30/11 290,000 325,000 Land Purchase 535,000 660,000 Fire Station - 5/3/17 4,875,000 5,200,000 Road Repairs - 5/3/17 1,450,000 1,610,000 Library Parking Lot - 5/3/17 180,000 200,000 Tower Hill Circle - RD Bett - 5/3/17 135,000 150,000 Moss/Commons - RD Bett - 5/3/17 45,000 50,000 Public Way - 3/15/18 65,000 75,000 Fire Building - 3/15/18 4,800,000 5,100,000 TriTown Septage - 3/15/18 370,000 435,000 Land Purchase 19,810,000 - Total Governmental Activities 35,915,000$ 17,485,000$ Outstanding Outstanding Business-type Activities June 30, 2022 June 30, 2021 Land Purchase - Copelas 380,000$ 415,000$ Well Access Road 100,000 125,000 Water 570,000 615,000 WELL #6 & WATER MAIN - 1,595,000 1,730,000 Water offices/garage 725,000 850,000 Slough Road 140,000 175,000 Water Betterments - Fiddler's Lane - 5,000 Total Business-type Activities 3,510,000$ 3,915,000$ Grand Total - All long-term debt 39,425,000$ 21,400,000$ Outstanding Debt at Year End Please refer to Notes 5 and 10 for further discussion of the major capital asset and debt activity. - 10 - Economic Factors and Next Year’s Budgets & Tax Rate The Town’s leadership (elected and appointed officials) considered many factors when setting the fiscal 2023 budget and tax rates including the following: • The Fiscal 2023 tax rate was set at $6.99, a $.86 cent decrease over Fiscal 2022. The excess levy capacity was $344,571. • The Select Board voted during their classification hearing to maintain the same tax rate for all classes of property. • Fiscal 2023 budgetary issues were Health Care (for active and retired employees), Pension Obligations, and State Aid for both the Town and Nauset Regional School District. • OPEB Liability Funding: Brewster Invested $1,123,000 with the HSCB in FY 2014 and is committed to an annual contribution. The Fiscal 2016 contribution was $50,000, $75,000 in Fiscal 2017, $55,000 in Fiscal 2018, $100,000 in Fiscal 2019, $200,000 in Fiscal 2020, $250,000 in Fiscal 2021, and $300,000 in Fiscal 2022. The June 30, 2022 balance in this fund is $3,294,393. • The June 30, 2022 balance in the Stabilization Fund is $3,000,409. In addition, the Town has a balance of $727,471 in the Capital Stabilization Fund. Request for Information This financial report is designed to provide a general overview of the Town of Brewster’s finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or request for additional financial information should be addressed to the Finance Director, 2198 Main Street, Brewster, MA 02631. GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES CURRENT: CASH AND SHORT-TERM INVESTMENTS 26,198,491$ 5,666,395$ 31,864,886$ RECEIVABLES, NET OF ALLOWANCE FOR UNCOLLECTIBLES: REAL ESTATE AND PERSONAL PROPERTY TAXES 348,710 - 348,710 TAX LIENS 455,277 - 455,277 MOTOR VEHICLE EXCISE TAXES 135,468 - 135,468 USER FEES - 1,155,624 1,155,624 DEPARTMENTAL AND OTHER 254,660 - 254,660 INTERGOVERNMENTAL 36,931 - 36,931 SPECIAL ASSESSMENTS 66,739 1,899 68,638 NONCURRENT: RECEIVABLES: SPECIAL ASSESSMENTS 193,943 299 194,242 CAPITAL ASSETS, NET OF ACCUMULATED DEPRECIATION 113,651,912 20,734,281 134,386,193 TOTAL ASSETS 141,342,131 27,558,498 168,900,629 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 2,989,619 407,675 3,397,294 RELATED TO POST EMPLOYMENT BENEFITS 633,449 88,259 721,708 TOTAL DEFERRED OUTFLOWS OF RESOURCES 3,623,068 495,934 4,119,002 LIABILITIES CURRENT: 1,903,724 154,355 2,058,079 10,471 - 10,471 340,063 13,478 353,541 28,734 - 28,734 114,431 111,000 225,431 ACCOUNTS PAYABLE OTHER LIABILITIES ACCRUED INTEREST LANDFILL POSTCLOSURE CARE COSTS LEASES BONDS AND NOTES PAYABLE 5,849,505 1,050,000 6,899,505 NONCURRENT: 224,166 - 224,166 13,731,615 1,913,233 15,644,848 18,243,355 2,487,730 20,731,085 319,856 185,000 504,856 LANDFILL POSTCLOSURE CARE COSTS POSTEMPLOYMENT BENEFITS NET PENSION LIABILITY LEASES BONDS AND NOTES PAYABLE 34,782,271 3,110,000 37,892,271 TOTAL LIABILITIES 75,548,191 9,024,796 84,572,987 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS 6,638,557 905,258 7,543,815 RELATED TO POST EMPLOYMENT BENEFITS 3,113,134 433,754 3,546,888 TOTAL DEFERRED INFLOWS OF RESOURCES 9,751,691 1,339,012 11,090,703 NET POSITION NET INVESTMENT IN CAPITAL ASSETS 73,833,698 16,429,605 90,263,303 RESTRICTED FOR: PERMANENT FUNDS: EXPENDABLE 151,802 - 151,802 NONEXPENDABLE 150,388 - 150,388 OTHER PURPOSES 15,535,308 - 15,535,308 UNRESTRICTED (30,005,879) 1,261,019 (28,744,860) TOTAL NET POSITION 59,665,317$ 17,690,624$ 77,355,941$ TOWN OF BREWSTER, MASSACHUSETTS STATEMENT OF NET POSITION JUNE 30, 2022 PRIMARY GOVERNMENT See accompanying notes to the basic financial statements - 11 - OPERATING CAPITAL CHARGES FOR GRANTS AND GRANTS AND NET (EXPENSE) FUNCTIONS/PROGRAMS EXPENSES SERVICES CONTRIBUTIONS CONTRIBUTIONS REVENUE PRIMARY GOVERNMENT: GOVERNMENTAL ACTIVITIES: GENERAL GOVERNMENT 6,007,213$ 627,363$ 1,214,006$ 192,400$ (3,973,444)$ PUBLIC SAFETY 8,185,123 1,961,166 301,036 30,161 (5,892,760) EDUCATION 22,456,196 46,085 1,681,982 - (20,728,129) PUBLIC WORKS 2,975,590 599,581 305,263 26,013 (2,044,733) HUMAN SERVICES 985,042 62,318 129,081 - (793,643) CULTURE & RECREATION 1,292,431 451,077 230,607 - (610,747) EMPLOYEE BENEFITS 5,689,020 - 994,954 - (4,694,066) STATE & COUNTY ASSESSMENTS 643,674 - - - (643,674) INTEREST 715,052 - - - (715,052) TOTAL GOVERNMENTAL ACTIVITIES 48,949,341 3,747,590 4,856,929 248,574 (40,096,248) BUSINESS-TYPE ACTIVITIES: GOLF 3,317,875 4,857,079 - - 1,539,204 WATER 2,049,929 3,264,277 78,577 - 1,292,925 TOTAL BUSINESS-TYPE ACTIVITIES 5,367,804 8,121,356 78,577 - 2,832,129 TOTAL PRIMARY GOVERNMENT 54,317,145$ 11,868,946$ 4,935,506$ 248,574$ (37,264,119)$ (continued) TOWN OF BREWSTER, MASSACHUSETTS STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30, 2022 PROGRAM REVENUES See accompanying notes to the basic financial statements - 12 - GOVERNMENTAL BUSINESS-TYPE ACTIVITIES ACTIVITIES TOTAL CHANGES IN NET POSITION: NET (EXPENSE) REVENUE FROM PREVIOUS PAGE (40,096,248)$ 2,832,129$ (37,264,119)$ GENERAL REVENUES: REAL ESTATE AND PERSONAL PROPERTY TAXES, NET OF TAX REFUNDS PAYABLE 37,765,003 - 37,765,003 TAX LIENS 35,914 - 35,914 MOTOR VEHICLE AND OTHER EXCISE TAXES 1,749,095 - 1,749,095 HOTEL/MOTEL & MEALS TAX 3,049,603 - 3,049,603 PENALTIES AND INTEREST ON TAXES 145,159 - 145,159 PAYMENTS IN LIEU OF TAXES 6,859 - 6,859 GRANTS AND CONTRIBUTIONS NOT RESTRICTED TO SPECIFIC PROGRAMS 2,622,433 - 2,622,433 BOND PREMIUM 16,454 - 16,454 UNRESTRICTED INVESTMENT INCOME 21,952 - 21,952 MISCELLANEOUS 32,106 - 32,106 TRANSFERS, NET 529,326 (529,326) - TOTAL GENERAL REVENUES AND TRANSFERS 45,973,904 (529,326) 45,444,578 CHANGE IN NET POSITION 5,877,656 2,302,803 8,180,459 NET POSITION: BEGINNING OF YEAR 53,787,661 15,387,821 69,175,482 END OF YEAR 59,665,317$ 17,690,624$ 77,355,941$ (concluded) TOWN OF BREWSTER, MASSACHUSETTS STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30, 2022 PRIMARY GOVERNMENT See accompanying notes to the basic financial statements - 13 - TOWN OF BREWSTER, MASSACHUSETTS GOVERNMENTAL FUNDS BALANCE SHEET JUNE 30, 2022 NONMAJOR TOTAL COMMUNITY LAND GOVERNMENTAL GOVERNMENTAL ASSETS GENERAL PRESERVATION ACQUISITION FUNDS FUNDS CASH AND SHORT-TERM INVESTMENTS 14,646,639$ 4,268,666$ -$ 7,283,186$ 26,198,491$ RECEIVABLES, NET OF ALLOWANCE FOR UNCOLLECTIBLES: REAL ESTATE AND PERSONAL PROPERTY TAXES 348,710 - - - 348,710 TAX LIENS 455,277 - - - 455,277 MOTOR VEHICLE EXCISE TAXES 135,468 - - - 135,468 DEPARTMENTAL AND OTHER - 20,177 - 234,483 254,660 INTERGOVERNMENTAL - - - 36,931 36,931 SPECIAL ASSESSMENTS - - - 260,682 260,682 TOTAL ASSETS 15,586,094$ 4,288,843$ -$ 7,815,282$ 27,690,219$ LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES: ACCOUNTS PAYABLE 1,700,398$ 2,375$ -$ 200,951$ 1,903,724$ OTHER LIABILITIES 156 - - 10,315 10,471 NOTES PAYABLE - - 3,990,000 - 3,990,000 TOTAL LIABILITIES 1,700,554 2,375 3,990,000 211,266 5,904,195 DEFFERRED INFLOWS OF RESOURCES: UNAVAILABLE REVENUE 810,383 20,177 - 495,165 1,325,725 FUND BALANCES: NONSPENDABLE - - - 150,388 150,388 RESTRICTED 146,759 4,266,291 - 7,298,344 11,711,394 COMMITTED 3,411,595 - - - 3,411,595 ASSIGNED 909,733 - - - 909,733 UNASSIGNED 8,607,070 - (3,990,000) (339,881) 4,277,189 TOTAL FUND BALANCES 13,075,157 4,266,291 (3,990,000) 7,108,851 20,460,299 TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES AND FUND BALANCES 15,586,094$ 4,288,843$ -$ 7,815,282$ 27,690,219$ See accompanying notes to the basic financial statements - 14 - NONMAJOR TOTAL COMMUNITY LAND GOVERNMENTAL GOVERNMENTAL GENERAL PRESERVATION ACQUISITION FUNDS FUNDS REVENUES: REAL ESTATE AND PERSONAL PROPERTY TAXES, NET OF TAX REFUNDS 37,947,931$ -$ -$ -$ 37,947,931$ MOTOR VEHICLE AND OTHER EXCISE TAXES 1,732,823 - - - 1,732,823 INTERGOVERNMENTAL 3,006,093 771,193 - 1,508,764 5,286,050 PAYMENTS IN LIEU OF TAXES 6,859 - - - 6,859 PENALTIES & INTEREST ON TAXES 145,159 - - - 145,159 FINES & FORFEITS 45,491 - - - 45,491 CHARGES FOR SERVICES 594,156 - - 1,884,598 2,478,754 HOTEL/MOTEL & MEALS TAX 1,820,349 - - - 1,820,349 INVESTMENT INCOME 21,224 3,891 - 1,656 26,771 CONTRIBUTIONS AND DONATIONS - - - 109,318 109,318 DEPARTMENTAL AND OTHER 2,857,193 1,118,135 - 1,009,840 4,985,168 TOTAL REVENUES 48,177,278 1,893,219 - 4,514,176 54,584,673 EXPENDITURES: CURRENT: GENERAL GOVERNMENT 6,517,900 951,151 24,000,000 931,502 32,400,553 PUBLIC SAFETY 7,214,317 - - 553,317 7,767,634 EDUCATION 21,543,495 - - 431,674 21,975,169 PUBLIC WORKS 2,874,340 - - 248,825 3,123,165 HUMAN SERVICES 872,754 161 - 97,223 970,138 CULTURE & RECREATION 911,541 208,886 - 406,215 1,526,642 EMPLOYEE BENEFITS 7,149,507 - - 29,086 7,178,593 STATE & COUNTY ASSESSMENTS 643,674 - - - 643,674 DEBT SERVICE PRINCIPAL 1,220,000 160,000 - - 1,380,000 INTEREST 532,351 43,682 - - 576,033 TOTAL EXPENDITURES 49,479,879 1,363,880 24,000,000 2,697,842 77,541,601 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (1,302,601) 529,339 (24,000,000) 1,816,334 (22,956,928) OTHER FINANCING SOURCES (USES) PROCEEDS FROM BONDS AND NOTES - - 19,810,000 - 19,810,000 PROCEEDS FROM BONDS PREMIUM - - 200,000 115,710 315,710 OPERATING TRANSFERS IN 1,941,261 - - 650,000 2,591,261 OPERATING TRANSFERS OUT (650,000) - - (1,411,935) (2,061,935) TOTAL OTHER FINANCING SOURCES (USES)1,291,261 - 20,010,000 (646,225) 20,655,036 NET CHANGE IN FUND BALANCES (11,340) 529,339 (3,990,000) 1,170,109 (2,301,892) FUND BALANCES AT BEGINNING OF YEAR 13,086,497 3,736,952 - 5,938,742 22,762,191 FUND BALANCES AT END OF YEAR 13,075,157$ 4,266,291$ (3,990,000)$ 7,108,851$ 20,460,299$ TOWN OF BREWSTER, MASSACHUSETTS GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FISCAL YEAR ENDED JUNE 30, 2022 See accompanying notes to the basic financial statements - 15 - TOTAL GOVERNMENTAL FUND BALANCES 20,460,299$ CAPITAL ASSETS (NET) USED IN GOVERNMENTAL ACTIVITIES ARE NOT FINANCIAL RESOURCES AND, THEREFORE, ARE NOT REPORTED IN THE FUNDS 113,651,912 ACCOUNTS RECEIVABLE ARE NOT AVAILABLE TO PAY FOR CURRENT-PERIOD EXPENDITURES AND, THEREFORE, ARE DEFERRED IN THE FUNDS 1,325,725 IN THE STATEMENT OF ACTIVITIES, INTEREST IS ACCRUED ON OUTSTANDING LONG-TERM DEBT, WHEREAS IN GOVERNMENTAL FUNDS INTEREST IS NOT REPORTED UNTIL DUE (340,063) LONG-TERM LIABILITIES ARE NOT DUE AND PAYABLE IN THE CURRENT PERIOD AND, THEREFORE, ARE NOT REPORTED IN THE GOVERNMENTAL FUNDS (35,915,000) (434,287) (18,243,355) 2,989,619 (6,638,557) (13,731,615) 633,449 (3,113,134) (726,776) BONDS AND NOTES PAYABLE LEASES NET PENSION LIABILITY DEFERRED OUTFLOWS OF RESOURCES - RELATED TO PENSION DEFERRED INFLOWS OF RESOURCES - RELATED TO PENSION POSTEMPLOYMENT BENEFITS DEFERRED OUTFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS DEFERRED INFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS UNAMORTIZED BOND PREMIUM LANDFILL POSTCLOSURE CARE COSTS (252,900) NET EFFECT OF REPORTING LONG-TERM LIABILITIES (75,432,556) NET POSITION OF GOVERNMENTAL ACTIVITIES 59,665,317$ TOWN OF BREWSTER, MASSACHUSETTS RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TOTAL FUND BALANCES TO THE STATEMENT OF NET POSITION JUNE 30, 2022 See accompanying notes to the basic financial statements - 16 - NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS (2,301,892)$ GOVERNMENTAL FUNDS REPORT CAPITAL OUTLAYS AS EXPENDITURES. HOWEVER, IN THE STATEMENT OF ACTIVITIES THE COST OF THOSE ASSETS IS ALLOCATED OVER THEIR ESTIMATED USEFUL LIVES AND REPORTED AS DEPRECIATION EXPENSE. CAPITAL OUTLAY 28,096,388 DEPRECIATION EXPENSE (2,438,623) NET EFFECT OF REPORTING CAPITAL ASSETS 25,657,765 REVENUES IN THE STATEMENT OF ACTIVITIES THAT DO NOT PROVIDE CURRENT FINANCIAL RESOURCES ARE FULLY DEFERRED IN THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES. THEREFORE, THE RECOGNITION OF REVENUE FOR VARIOUS TYPES OF ACCOUNTS RECEIVABLE (I.E. REAL ESTATE AND PERSONAL PROPERTY, MOTOR VEHICLE EXCISE, ETC.) DIFFER BETWEEN THE TWO STATEMENTS. THIS AMOUNT REPRESENTS THE NET CHANGE IN DEFERRED REVENUE (303,456) THE ISSUANCE OF LONG-TERM DEBT (E.G., BONDS) PROVIDES CURRENT FINANCIAL RESOURCES TO GOVERNMENTAL FUNDS, WHILE THE REPAYMENT OF THE PRINCIPAL OF LONG- TERM DEBT CONSUMES THE FINANCIAL RESOURCES OF GOVERNMENTAL FUNDS. NEITHER TRANSACTION, HOWEVER, HAS ANY EFFECT ON NET ASSETS. ALSO, GOVERNMENTAL FUNDS REPORT THE EFFECT OF ISSUANCE COSTS, PREMIUMS, DISCOUNTS, AND SIMILAR ITEMS WHEN DEBT IS FIRST ISSUED, WHEREAS THESE AMOUNTS ARE DEFERRED AND AMORTIZED IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM BONDS AND NOTES (19,810,000) DEBT SERVICE PRINCIPAL PAYMENTS 1,380,000 CAPITAL LEASE - PRINCIPAL PAYMENTS 176,041 NET EFFECT OF REPORTING LONG-TEM DEBT (18,253,959) SOME EXPENSES REPORTED IN THE STATEMENT OF ACTIVITIES DO NOT REQUIRE THE USE OF CURRENT FINANCIAL RESOURCES AND, THEREFORE, ARE NOT REPORTED AS EXPENDITURES IN THE GOVERNMENTAL FUNDS. NET CHANGE IN POSTEMPLOYMENT BENEFITS (1,269,671) NET CHANGE IN DEFERRED OUTFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS 386,459 NET CHANGE IN DEFERRED INFLOWS OF RESOURCES - RELATED TO POSTEMPLOYMENT BENEFITS 2,097,670 NET CHANGE IN LANDFILL POSTCLOSURE CARE ACCRUAL 27,900 NET CHANGE IN NET PENSION LIABILITY 3,756,911 NET CHANGE IN DEFERRED OUTFLOWS OF RESOURCES - RELATED TO PENSIONS 206,002 NET CHANGE IN DEFERRED INFLOWS OF RESOURCES - RELATED TO PENSIONS (3,687,798) NET CHANGE IN UNAMORTIZED BOND PREMIUM (229,048) NET CHANGE IN ACCRUED INTEREST ON LONG-TERM DEBT (209,227) NET EFFECT OF RECORDING LONG-TERM LIABILITIES 1,079,198 CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES 5,877,656$ TOWN OF BREWSTER, MASSACHUSETTS RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF THE GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FISCAL YEAR ENDED JUNE 30, 2022 See accompanying notes to the basic financial statements - 17 - ACTUAL ORIGINAL FINAL BUDGETARY VARIANCE BUDGET BUDGET AMOUNTS OVER(UNDER) REVENUES: REAL ESTATE AND PERSONAL PROPERTY TAXES, NET OF TAX REFUNDS 37,606,987$ 37,606,987$ 37,947,931$ 340,944$ MOTOR VEHICLE AND OTHER EXCISE TAXES 1,441,320 1,441,320 1,732,823 291,503 INTERGOVERNMENTAL 1,924,927 1,924,927 2,014,686 89,759 PAYMENTS IN LIEU OF TAXES 5,507 5,507 6,859 1,352 PENALTIES & INTEREST ON TAXES 115,731 115,731 145,159 29,428 FINES & FORFEITS 33,088 33,088 45,491 12,403 HOTEL/MOTEL & MEALS TAX 1,809,908 1,809,908 1,820,349 10,441 INVESTMENT INCOME 16,668 16,668 9,323 (7,345) DEPARTMENTAL AND OTHER 1,520,757 1,520,757 3,451,349 1,930,592 TOTAL REVENUES 44,474,893 44,474,893 47,173,970 2,699,077 EXPENDITURES: CURRENT: GENERAL GOVERNMENT 7,664,833 7,915,801 7,554,370 361,431 PUBLIC SAFETY 7,529,865 8,302,453 8,130,056 172,397 EDUCATION 22,048,879 22,073,879 22,055,117 18,762 PUBLIC WORKS 3,051,625 3,730,533 3,662,277 68,256 HUMAN SERVICES 935,183 959,088 873,711 85,377 CULTURE & RECREATION 958,195 1,015,107 983,293 31,814 EMPLOYEE BENEFITS 6,708,333 6,369,153 6,164,852 204,301 STATE & COUNTY ASSESSMENTS 626,094 628,208 643,674 (15,466) DEBT SERVICE PRINCIPAL 1,220,000 1,220,000 1,220,000 - INTEREST 537,298 537,298 531,101 6,197 TOTAL EXPENDITURES 51,280,305 52,751,520 51,818,451 933,069 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (6,805,412) (8,276,627) (4,644,481) 3,632,146 OTHER FINANCING SOURCES (USES): OPERATING TRANSFERS IN 1,746,261 1,941,261 1,941,261 - OPERATING TRANSFERS OUT (250,000) (650,000) (650,000) - TOTAL OTHER FINANCING SOURCES (USES)1,496,261 1,291,261 1,291,261 - NET CHANGE IN FUND BALANCE (5,309,151) (6,985,366) (3,353,220) 3,632,146 BUDGETARY FUND BALANCE, BEGINNING OF YEAR 9,132,596 9,132,596 9,132,596 - BUDGETARY FUND BALANCE, END OF YEAR 3,823,445$ 2,147,230$ 5,779,376$ 3,632,146$ See accompanying notes to the basic financial statements TOWN OF BREWSTER, MASSACHUSETTS GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL FISCAL YEAR ENDED JUNE 30, 2022 BUDGETED AMOUNTS - 18 - ASSETS GOLF WATER TOTAL CURRENT: CASH AND SHORT-TERM INVESTMENTS 2,913,412$ 2,752,983$ 5,666,395$ USER FEES - 1,155,624 1,155,624 SPECIAL ASSESSMENTS - 1,899 1,899 TOTAL CURRENT ASSETS 2,913,412 3,910,506 6,823,918 NONCURRENT: SPECIAL ASSESSMENTS - 299 299 CAPITAL ASSETS, NET OF ACCUMULATED DEPRECIATION 7,257,777 13,476,504 20,734,281 TOTAL NONCURRENT ASSETS 7,257,777 13,476,803 20,734,580 TOTAL ASSETS 10,171,189 17,387,309 27,558,498 DEFERRED OUTFLOWS OF RESOURCES RELATED TO PENSIONS 237,810 169,865 407,675 RELATED TO POST EMPLOYMENT BENEFITS 53,633 34,626 88,259 TOTAL DEFERRED OUTFLOWS OF RESOURCES 291,443 204,491 495,934 LIABILITIES CURRENT: ACCOUNTS PAYABLE 62,250 92,105 154,355 ACCRUED INTEREST - 13,478 13,478 CAPITAL LEASE PAYABLE 111,000 - 111,000 BONDS AND NOTES PAYABLE - 1,050,000 1,050,000 TOTAL CURRENT LIABILITIES 173,250 1,155,583 1,328,833 NONCURRENT: POSTEMPLOYMENT BENEFITS 1,162,635 750,598 1,913,233 NET PENSION LIABILITY 1,451,176 1,036,554 2,487,730 CAPITAL LEASE PAYABLE 185,000 - 185,000 BONDS AND NOTES PAYABLE - 3,110,000 3,110,000 TOTAL NONCURRENT LIABILITIES 2,798,811 4,897,152 7,695,963 TOTAL LIABILITIES 2,972,061 6,052,735 9,024,796 DEFERRED INFLOWS OF RESOURCES RELATED TO PENSIONS 528,067 377,191 905,258 RELATED TO POST EMPLOYMENT BENEFITS 263,584 170,170 433,754 TOTAL DEFERRED INFLOWS OF RESOURCES 791,651 547,361 1,339,012 NET POSITION NET INVESTMENT IN CAPITAL ASSETS 6,961,777 9,467,828 16,429,605 UNRESTRICTED (262,857) 1,523,876 1,261,019 TOTAL NET POSITION 6,698,920$ 10,991,704$ 17,690,624$ See accompanying notes to the basic financial statements TOWN OF BREWSTER, MASSACHUSETTS PROPRIETARY FUNDS STATEMENT OF NET POSITION JUNE 30, 2022 BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS - 19 - GOLF WATER TOTAL OPERATING REVENUES: CHARGES FOR SERVICES 4,857,079$ 3,264,277$ 8,121,356$ DEPARTMENTAL AND OTHER - 76,338 76,338 TOTAL OPERATING REVENUES 4,857,079 3,340,615 8,197,694 OPERATING EXPENSES: GENERAL SERVICES 2,784,183 1,376,669 4,160,852 DEPRECIATION 533,692 543,639 1,077,331 TOTAL OPERATING EXPENSES 3,317,875 1,920,308 5,238,183 OPERATING INCOME (LOSS)1,539,204 1,420,307 2,959,511 NON-OPERATING REVENUES (EXPENSES): INTEREST INCOME - 2,239 2,239 INTEREST EXPENSE - (129,621) (129,621) TOTAL NON-OPERATING REVENUES (EXPENSES), NET - (127,382) (127,382) INCOME (LOSS) BEFORE OPERATING TRANSFERS 1,539,204 1,292,925 2,832,129 OPERATING TRANSFERS: OPERATING TRANSFERS OUT (129,324) (400,002) (529,326) CHANGE IN NET POSITION 1,409,880 892,923 2,302,803 NET POSITION AT BEGINNING OF YEAR 5,289,040 10,098,781 15,387,821 NET POSITION AT END OF YEAR 6,698,920$ 10,991,704$ 17,690,624$ See accompanying notes to the basic financial statements TOWN OF BREWSTER, MASSACHUSETTS PROPRIETARY FUNDS STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FISCAL YEAR ENDED JUNE 30, 2022 BUSINESS TYPE ACTIVITIES - ENTERPRISE FUNDS - 20 - TOWN OF BREWSTER, MASSACHUSETTS PROPRIETARY FUNDS STATEMENT OF CASH FLOWS FISCAL YEAR ENDED JUNE 30, 2022 GOLF WATER TOTAL CASH FLOWS FROM OPERATING ACTIVITIES: RECEIPTS FROM CUSTOMERS AND USERS 4,857,079$ 2,985,393$ 7,842,472$ PAYMENTS TO SUPPLIERS (1,845,263) (1,115,143) (2,960,406) PAYMENTS TO EMPLOYEES (1,475,959) (915,407) (2,391,366) NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 1,535,857 954,843 2,490,700 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: OPERATING TRANSFERS OUT (129,324) (400,002) (529,326) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: - 650,000 650,000 - (405,000) (405,000) (111,000) - (111,000) - (667,681) (667,681) NET PROCEEDS FROM THE ISSUANCE/RETIREMENT OF BONDS AND NOTES PRINCIPAL PAYMENTS ON BONDS AND NOTES PRINCIPAL PAYMENTS ON LEASES ACQUISITION AND CONSTRUCTION OF CAPITAL ASSETS INTEREST EXPENSE - (129,880) (129,880) NET CASH PROVIDED (USED) BY CAPITAL AND RELATED FINANCING ACTIVITIES (111,000) (552,561) (663,561) CASH FLOWS FROM INVESTING ACTIVITIES: INTEREST RECEIVED - 2,239 2,239 NET INCREASE (DECREASE) IN CASH AND SHORT TERM INVESTMENTS 1,295,533 4,519 1,300,052 CASH AND SHORT TERM INVESTMENTS - BEGINNING OF YEAR 1,617,879 2,748,464 4,366,343 CASH AND SHORT TERM INVESTMENTS- END OF YEAR 2,913,412$ 2,752,983$ 5,666,395$ RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES: OPERATING INCOME (LOSS)1,539,204$ 1,420,307$ 2,959,511$ ADJUSTMENTS TO RECONCILE OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES: DEPRECIATION 533,692 543,639 1,077,331 (INCREASE) DECREASE IN ACCOUNTS RECEIVABLE - (355,221) (355,221) (INCREASE) DECREASE IN DEFERRED OUTFLOWS OF RESOURCES (8,543) 38,249 29,706 INCREASE (DECREASE) IN ACCOUNTS PAYABLE (89,302) (5,825) (95,127) INCREASE (DECREASE) IN DEFERRED INFLOWS OF RESOURCES 72,742 19,524 92,266 INCREASE (DECREASE) IN NET PENSION LIABILITY (619,437) (775,233) (1,394,670) INCREASE (DECREASE) IN POSTEMPLOYMENT BENEFITS 107,501 69,403 176,904 TOTAL ADJUSTMENTS (3,347) (465,464) (468,811) NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES 1,535,857$ 954,843$ 2,490,700$ BUSINESS TYPE ACTIVITIES - ENTERPRISE FUNDS See accompanying notes to the basic financial statements - 21 - TOWN OF BREWSTER, MASSACHUSETTS FIDUCIARY FUNDS STATEMENT OF FIDUCIARY NET POSITION JUNE 30, 2022 POSTEMPLOYMENT PRIVATE BENEFITS PURPOSE TRUST TRUST FUNDS ASSETS CASH AND SHORT-TERM INVESTMENTS -$ 91,035$ INVESTMENTS 3,294,393 - TOTAL ASSETS 3,294,393 91,035 LIABILITIES - - NET POSITION RESTRICTED FOR: POSTEMPLOYMENT BENEFITS 3,294,393 - INDIVIDUALS AND OTHER ORGAIZATIONS - 91,035 TOTAL NET POSITION 3,294,393$ 91,035$ See accompanying notes to the basic financial statements - 22 - POSTEMPLOYMENT PRIVATE BENEFITS PURPOSE TRUST TRUST FUNDS ADDITIONS: CONTRIBUTIONS: CONTRIBUTIONS -$ 13,500$ EMPLOYER CONTRIBUTIONS 300,000 - EMPLOYER CONTRIBUTIONS TO PAY FOR OPEB BENEFITS 815,440 - NET INVESTMENT INCOME (LOSS): INVESTMENT INCOME (142,227) 176 TOTAL ADDITIONS 973,213 13,676 DEDUCTIONS: BENEFIT PAYMENTS 815,440 - FUNDS DISTRIBUTED ON BEHALF OF OTHERS - 9,491 TOTAL DEDUCTIONS 815,440 9,491 NET INCREASE (DECREASE) IN FIDUCIARY NET POSITION 157,773 4,185 NET POSITION AT BEGINNING 3,136,620 86,850 NET POSITION AT END 3,294,393$ 91,035$ TOWN OF BREWSTER, MASSACHUSETTS FIDUCIARY FUNDS STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FISCAL YEAR ENDED JUNE 30, 2022 See accompanying notes to the basic financial statements - 23 - TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 24 - NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying basic financial statements of the Town of Brewster, Massachusetts (the Town) have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The Governmental Accounting Standards Board (GASB) is the recognized standard- setting body for establishing governmental accounting and financial reporting principles. The following is a summary of the more significant Town accounting policies: A. Reporting Entity Primary Government The Town is a municipal corporation that is governed by an elected five member Select Board (the Board). The Board is responsible for appointing a Town Administrator whose responsibility is to manage the day to day operations. For financial reporting purposes, the Town has included all funds, organizations, account groups, agencies, boards, commissions and institutions. The Town has also considered all potential component units, blended or discretely presented, for which it is financially accountable as well as other organizations for which the nature and significance of their relationship with the Town are such that exclusion would cause the basic financial statements to be misleading or incomplete. Blended component units, although legally separate entities, are, in substance, part of the government’s operations and discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. It has been determined that there are no component units (blended or discretely presented) for inclusion in the primary government’s financial reporting entity. Joint Ventures Municipal joint ventures pool resources to share the costs, risks and rewards of providing services to their participants, the general public or others. The Town is a participant in the following joint ventures: The Nauset Regional School District (the District) is governed by a ten (10) member school committee consisting of five (5) elected representatives from the Town of Brewster. The Town is indirectly liable for debt and other expenditures of the District and is assessed annually for its share of the operating and capital costs. Separate financial statements may be obtained by writing to the Treasurer of the District at the above address. The Town has an equity interest of approximately 48.17% in the joint venture. Name Purpose Address Annual Assessment Nauset Regional To provide education services 78 Eldredge Parkway $ 11,919,499 School District Orleans, MA 02653 Cape Cod Regional Technical High School To provide vocational education 351 Pleasant Lake Ave Harwich, MA 02645 $ 1,214,343 TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -25 - The Cape Cod Regional Technical High School is governed by a twenty-three (23) member school committee consisting of two (2) elected representatives from the Town of Brewster. The Town is indirectly liable for debt and other expenditures of the District and is assessed annually for its share of the operating and capital costs. Separate financial statements may be obtained by writing to the Treasurer of the District at the above address. The Town has an equity interest of approximately 9.00% in the joint venture. Pursuant to an inter-municipal agreement authorized by state statutes, the Town joined the Town of Orleans, and the Town of Eastham to provide for sharing of the capital, operating and maintenance and other costs of a Septic Treatment Facility (Tri-Town Septage Facility). The Tri-Town Septage Facility, has been decommissioned and the facility demolished. The three towns now share the cost of the health insurance and the annual pension assessment for the retirees of the facility. B. Government-Wide and Fund Financial Statements Government-Wide Financial Statements The government-wide financial statements (i.e., statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. Governmental activities, which are primarily supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which are supported primarily by user fees and charges. Fund Financial Statements Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though fiduciary funds are excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Nonmajor funds are aggregated and displayed in a single column. Major Fund Criteria A fund is considered major if it is the primary operating fund of the Town or it meets the following criteria: a. If the total assets and deferred outflows of resources, liabilities and deferred inflows of resources, revenues, or expenditures/expenses of an individual governmental or enterprise fund are at least 10 percent of the corresponding element (total assets and deferred outflows of resources, liabilities and deferred inflows of resources, etc.) for all funds of that category or type (total governmental or total enterprise funds), and b.If the total assets and deferred outflows of resources, liabilities and deferred inflows of resources, revenues, or expenditures/expenses of the individual governmental fund or enterprise fund are at least 5 percent of the corresponding element for all governmental and enterprise funds combined. Additionally, any other governmental or enterprise fund that management believes is particularly significant to the basic financial statements may be reported as a major fund. Fiduciary funds are reported by fund type. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 26 - C. Measurement Focus, Basis of Accounting and Financial Statement Presentation Government-Wide Financial Statements The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded when the liabilities are incurred. Real estate and personal property taxes are recognized as revenues in the fiscal year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. The statement of activities demonstrates the degree to which the direct expenses of a particular function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include the following: a. Charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment. b. Grants and contributions that are restricted to meeting the operational requirements of a particular function or segment. c. Grants and contributions that are restricted to meeting the capital requirements of a particular function or segment. Taxes and other items not identifiable as program revenues are reported as general revenues. For the most part, the effect of interfund activity has been removed from the government-wide financial statements. Exceptions are charges between the general fund and the various enterprise funds. Elimination of these charges would distort the direct costs and program revenues reported for the functions affected. Fund Financial Statements Governmental Fund Financial Statements Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Expenditures are recorded when the related fund liability is incurred, except for interest on general long- term debt which is recognized when due, and the noncurrent portion of landfill postclosure care costs, leases, net pension liability, and other postemployment benefits (OPEB) which are recognized when the obligations are expected to be liquidated with current expendable available resources. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -27 - In applying the susceptible to accrual concept to intergovernmental revenues, there are essentially two types of revenues. In one, moneys must be expended on the specific purpose or project before any amounts will be paid to the Town; therefore, revenues are recognized based upon the expenditures incurred. In the other, moneys are virtually unrestricted and are usually revocable only for failure to comply with prescribed compliance requirements. These resources are reflected as revenues at the time of receipt or earlier if the susceptible to accrual criteria are met. The Town considers property taxes as available if they are due and collected within 60 days after fiscal year-end. Licenses and permits, user charges, fines and forfeitures, and miscellaneous revenues are recorded as revenues when received. Investment earnings are recorded as earned. The Town reports the following major governmental funds: The General fund is the primary operating fund of the Town. It is used to account for all financial resources, except those that are required to be accounted for in another fund. The Community Preservation fund is a special revenue fund used to account for the accumulation of resources to purchase open space, assist in development of affordable housing, or preservation of historic property under the guidelines of the Community Preservation Act of the Massachusetts general laws. The Land Acquisition fund is a capital project fund used to account for the acquisition of Besse Cartway and 3057 Main Street properties. The Nonmajor Governmental funds consist of other special revenue, capital projects and permanent funds that are aggregated and presented in the nonmajor governmental funds column on the governmental funds financial statements. The following describes the general use of these fund types: •The Special Revenue fund is used to account for the proceeds of specific revenue sources (other than permanent funds or capital projects funds) that are restricted by law or administrative action to expenditures for specified purposes. •The Capital Projects fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by enterprise and trust funds). •The Permanent fund is used to account for financial resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the governmental programs. Proprietary Fund Financial Statements Proprietary fund financial statements are reported using the flow of economic resources measurement focus and use the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded when the liabilities are incurred. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 28 - Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary funds principal ongoing operations. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. The following major proprietary funds are reported:  The Water Enterprise fund is used to account for water activities.  The Golf Enterprise fund is used to account for golf activities. Fiduciary Fund Financial Statements Fiduciary fund financial statements are reported using the flow of economic resources measurement focus and use the accrual basis of accounting. Fiduciary funds are used to account for assets held by the Town in a trustee capacity for others that cannot be used to support the governmental programs. The following fiduciary fund types are reported:  The Private-Purpose Trust fund is used to account for trust arrangements, other than those properly reported in the permanent fund (nonmajor governmental funds), under which principal and investment income exclusively benefit individuals, private organizations, or other governments.  The Postemployment Benefit Trust fund is used to account for the assets held that will fund the long term liability associated with the Towns retiree’s health benefits. D. Cash and Investments Government-Wide and Fund Financial Statements Cash and short term investments are considered to be cash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition. Investments are reported at fair value. E. Fair Value Measurements The Town reports required types of financial instruments in accordance with the fair value standards. These standards require an entity to maximize the use of observable inputs (such as quoted prices in active markets) and minimize the use of unobservable inputs (such as appraisals or valuation techniques) to determine fair value. Fair value standards also require the government to classify these financial instruments into a three-level hierarchy, based on the priority of inputs to the valuation technique or in accordance with net asset value practical expedient rules, which allow for either Level 2 or Level 3 depending on lock up and notice periods associated with the underlying funds. Instruments measured and reported at fair value are classified and disclosed in one of the following categories: TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 29 - Level 1 – Quoted prices are available in active markets for identical instruments as of the reporting date. Instruments, which are generally included in this category, include actively traded equity and debt securities, U.S. government obligations, and mutual funds with quoted market prices in active markets. Level 2 – Pricing inputs are other than quoted in active markets, which are either directly or indirectly observable as of the reporting date, and fair value is determined through the use of models or other valuation methodologies. Certain fixed income securities, primarily corporate bonds, are classified as Level 2 because fair values are estimated using pricing models, matrix pricing, or discounted cash flows. Level 3 – Pricing inputs are unobservable for the instrument and include situations where there is little, if any, market activity for the instrument. The inputs into the determination of fair value require significant management judgment or estimation. In some instances the inputs used to measure fair value may fall into different levels of the fair value hierarchy and is based on the lowest level of input that is significant to the fair value measurement. Market price is affected by a number of factors, including the type of instrument and the characteristics specific to the instrument. Instruments with readily available active quoted prices generally will have a higher degree of market price observability and a lesser degree of judgment used in measuring fair value. It is reasonably possible that change in values of these instruments will occur in the near term and that such changes could materially affect amounts reported in these financial statements. For more information on the fair value of the Town’s financial instruments, see Note 3 – Fair Value Measurements. F. Accounts Receivable Government-Wide and Fund Financial Statements The recognition of revenue related to accounts receivable reported in the government-wide financial statements and proprietary and fiduciary funds financial statements are reported under the accrual basis of accounting. The recognition of revenue related to accounts receivable reported in the governmental funds financial statements are reported under the modified accrual basis of accounting. Real Estate, Personal Property Taxes and Tax Liens Real estate and personal property taxes are based on values assessed as of each January 1 and are normally due on the subsequent November 1 and May 1. Property taxes that remain unpaid after the respective due dates are subject to penalties and interest charges. By law, all taxable property in the Commonwealth must be assessed at 100% of fair market value. Once levied, which is required to be at least 30 days prior to the due date, these taxes are recorded as receivables in the fiscal year of levy. Based on the Town’s experience, most property taxes are collected during the year in which they are assessed. Liening of properties on which taxes remain unpaid occurs annually. The Town ultimately has the right to foreclose on all properties where the taxes remain unpaid. A statewide property tax limitation statute known as “Proposition 2 ½” limits the amount of increase in property tax levy in any fiscal year. Generally, Proposition 2 ½ limits the total levy to an amount not greater than 2 ½ % of the total assessed value of all taxable property within the Town. Secondly, the tax levy cannot increase by more than 2 ½ % of the prior year’s levy plus the taxes on property newly added to the tax rolls. Certain provisions of Proposition 2 ½ can be overridden by a Town-wide referendum. Real estate receivables are secured via the tax lien process and are considered 100% collectible. Accordingly, an allowance for uncollectibles is not reported. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 30 - Personal property taxes cannot be secured through the lien process. The allowance of uncollectibles is estimated based on historical trends and specific account analysis. Motor Vehicle Excise Motor vehicle excise taxes are assessed annually for each vehicle registered in the Town and are recorded as receivables in the fiscal year of the levy. The Commonwealth is responsible for reporting the number of vehicles registered and the fair values of those vehicles. The tax calculation is the fair value of the vehicle multiplied by $25 per $1,000 of value. The allowance for uncollectibles is estimated based on historical trends and specific account analysis. Water User fees are levied semi-annually based on meter readings and are subject to penalties if they are not paid by the respective due date. Water liens are processed in December of every year and included as a lien on the property owner's tax bill. Water charges and related liens are recorded as receivables in the fiscal year of the levy. Since the receivables are secured via the lien process, these accounts are considered 100% collectible and therefore do not report an allowance for uncollectibles. Special Assessments Governmental activities special assessments consist primarily of Road Betterments, and Title V receivables which are recorded as receivables in the fiscal year accrued. Since the receivables are secured via the lien process, these assets are considered 100% collectable and therefore do not report an allowance for uncollectibles. Departmental and Other Departmental and other receivables consist primarily of ambulance receivables and are recorded as receivables in the fiscal year accrued. The allowance for uncollectibles for the ambulance receivables is estimated based on historical trends and specific account analysis. Intergovernmental Various federal and state grants for operating and capital purposes are applied for and received annually. For non-expenditure driven grants, receivables are recognized as soon as all eligibility requirements imposed by the provider have been met. For expenditure driven grants, receivables are recognized when the qualifying expenditures are incurred and all other grant requirements are met. These receivables are considered 100% collectible and therefore do not report an allowance for uncollectibles. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -31 - G.Inventories Government-Wide and Fund Financial Statements Inventories of the governmental funds and the water and golf enterprise funds are recorded as expenditures at the time of purchase. Such inventories are not material in total to the basic financial statements, and therefore are not reported. H.Capital Assets Government-Wide and Proprietary Fund Financial Statements Capital assets, which include land, vehicles, buildings and improvements, capital improvements, machinery and equipment, infrastructure (e.g., water mains, roadways, and similar items) and construction in progress, are reported in the applicable governmental or business-type activities column of the government-wide financial statements, and the proprietary funds financial statements. Capital assets are recorded at historical cost, or at estimated historical cost, if actual historical cost is not available. Donated capital assets are recorded at the estimated fair market value at the date of donation. Except for the capital assets of the governmental activities column in the government-wide financial statements, construction period interest is capitalized on constructed capital assets if material. All purchases and construction costs in excess of $15,000, and all land costs, are capitalized at the date of acquisition or construction, respectively, with expected useful lives of five years or greater. Capital assets (excluding land and construction in progress) are depreciated on a straight-line basis. The estimated useful lives of capital assets are as follows: The cost of normal maintenance and repairs that do not add to the value of the assets or materially extend asset lives are not capitalized and are treated as expenses when incurred. Improvements are capitalized. Governmental Fund Financial Statements Capital asset costs are recorded as expenditures in the fiscal year of purchase for the various funds. Asset Class Estimated Useful Life (in years) Buildings and Improvements 20-40 Capital Improvements (other than buildings) 20 Machinery, Equipment and Vehicles 5-15 Infrastructure 40 TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 32 - I. Interfund Receivables and Payables During the course of its operations, transactions occur between and within individual funds that may result in amounts owed between funds. Government-Wide Financial Statements Transactions of a buyer/seller nature between and within governmental funds are eliminated from the governmental activities in the statement of net position. Any residual balances outstanding between the governmental activities and business-type activities are reported in the statement of net position as "internal balances". Fund Financial Statements Transactions of a buyer/seller nature between and within funds are not eliminated from the individual fund statements. Receivables and payables resulting from these transactions are classified as "Due from other funds" or "Due to other funds" on the balance sheet. J. Interfund Transfers During the course of its operations, resources are permanently reallocated between and within funds. These transactions are reported as operating transfers in and operating transfers out. Government-Wide Financial Statements Operating transfers between and within governmental funds are eliminated from the governmental activities in the statement of net position. Any residual balances outstanding between the governmental activities and business-type activities are reported in the statement of activities as "Transfers, net". Fund Financial Statements Operating transfers between and within funds are not eliminated from the individual fund statements and are reported as operating transfers in and operating transfers out. K. Deferred Outflows/Inflows of Resources Government-Wide Financial Statements (Net Position) In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/ expenditure) until then. The Town reported deferred outflows of resources related to postemployment benefits and pensions in this category. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 33 - In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The Town reported deferred inflows of resources related to postemployment benefits and pensions in this category. Governmental Fund Financial Statements In addition to liabilities, the governmental funds balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents assets that have been recorded in the governmental fund financial statements but the revenue is not available and so will not be recognized as an inflow of resources (revenue) until it becomes available. The Town has recorded unavailable revenue as deferred inflows of resources in the governmental funds balance sheet. Unavailable revenue is recognized as revenue in the conversion to the government-wide (full accrual) financial statements. L. Net Position and Fund Equity Government-Wide Financial Statements (Net Position) Net position are classified into three components: a. Net investment in capital assets – consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. b. Restricted net position – Consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation. Net position have been “restricted” for the following: • Permanent funds -expendable represents amounts held in trust for which the expenditures are restricted by various trust agreements. • Permanent funds -nonexpendable represents amounts held in trust for which only investment earnings may be expended. • Other specific purpose represents restrictions placed on assets from outside parties. c. Unrestricted net position – All other net position that do not meet the definition of “restricted” or “net investment in capital assets.” TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 34 - Fund Financial Statements (Fund Balances) The Town uses the following criteria for fund balance classification: • For nonspendable fund balance: includes amounts that cannot be spent because they are either (1) not in spendable form or (2) legally or contractually required to be maintained intact. • For restricted fund balance: when constraints placed on the use of the resources are either (1) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or (2) imposed by law trough constitutional provisions or enabling legislation. • For committed fund balance: (1) the government’s highest level of decision-making authority and (2) the formal action that is required to be taken to establish (and modify or rescind) a fund balance commitment. • For assigned fund balance: (1) the body or official authorized to assign amounts to a specific purpose and (2) the policy established by the governing body pursuant to which the authorization is given. • For unassigned fund balance: is the residual classification for the general fund. In other governmental funds, if expenditures incurred for specific purposes exceeded the amounts restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance. The Town uses the following criteria for fund balance policies and procedures: • When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available, the unrestricted amount will be considered to have been spent. • When an expenditure is incurred for purposes for which committed, assigned, or unassigned fund balance is available, and the least restricted amount will be considered to have been spent. M. Long-term debt Government-Wide and Proprietary Fund Financial Statements Long-term debt is reported as liabilities in the government-wide and proprietary fund statement of net position. Material bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Governmental Fund Financial Statements The face amount of governmental funds long-term debt is reported as other financing sources. Bond premiums and discounts, as well as issuance costs, are recognized in the current period. Bond premiums are reported as other financing sources and bond discounts are reported as other financing uses. Issuance costs, whether or not withheld from the actual bond proceeds received, are reported as general government expenditures. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -35 - N.Investment Income Excluding the permanent funds, investment income derived from major and nonmajor governmental funds is legally assigned to the general fund unless otherwise directed by Massachusetts General Laws (MGL). O.Compensated Absences Employees are granted sick and vacation leave in varying amounts. Upon retirement, termination or death, certain employees are compensated for unused sick and vacation leave (subject to certain limitations) at their then current rates of pay. The total amount of sick and vacation costs to be paid in future years is not material to the basic financial statements and has not been recorded on the basic financial statements. P.Pensions For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Barnstable County Retirement Association (Association) and the Massachusetts Teachers Retirement System (MTRS) and additions to/deductions from the System’s fiduciary net position have been determined on the same basis as they are reported by the Systems. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. Q.Post Retirement Benefits Government-Wide and Fund Financial Statements In addition to providing pension benefits, health and life insurance coverage is provided for retired employees and their survivors in accordance with MGL Chapter 32B, of Massachusetts General Laws, under various contributory plans. The cost of providing health and life insurance is recognized by recording the employer's 50% share of insurance premiums in the general fund in the fiscal year paid. All benefits are provided through third-party insurance carriers and health maintenance organizations that administer, assume, and pay all claims. R.Use of Estimates Government-Wide and Fund Financial Statements The preparation of the accompanying financial statements in conformity with accounting principles generally accepted in the United States of America, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reporting period. Actual results could vary from estimates that were used. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -36 - S. Total Column Government-Wide Financial Statements The total column presented on the government-wide financial statements represents consolidated financial information. Fund Financial Statements The total column on the fund financial statements is presented only to facilitate financial analysis. Data in this column is not comparable to the consolidated financial information. NOTE 2 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY A. Budgetary Basis of Accounting Pursuant to Chapter 44, Section 32 of the Massachusetts General Laws, the Town adopts an annual budget for the general fund as well as for those special revenue funds for which the provisions of Chapter 44,Section 53fl1/2 have been adopted. The budgets for all departments and operations of the Town, except that of the public schools, are prepared under the direction of the Town Administrator. The School Department budget is prepared under the direction of the School Committee. The level of expenditures may not legally exceed appropriations for each department or undertaking in the following categories: (1) salaries and wages; (2) ordinary maintenance; and (3) capital outlays. The majority of appropriations are non-continuing which lapse at the end of each fiscal year. Others are continuing appropriations for which the governing body has authorized that an unspent balance from a prior fiscal year be carried forward and made available for spending in the current fiscal year. Carryover articles, not encumbrances, are included as part of the subsequent fiscal year's original budget. Original and supplemental appropriations are enacted upon by a Town Meeting vote. Management may not amend the budget without seeking the approval of the governing body. The Town’s Finance Committee can legally transfer funds from its reserve fund to other appropriations within the budget without seeking Town Meeting approvals. The original fiscal year 2022 approved budget authorized $49,238,303 in current year appropriations and other amounts to be raised and $2,042,002 in carryover articles carried over from previous fiscal years. Supplemental appropriations of $1,471,215 were approved at three Town Meetings for fiscal year 2022. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -37 - The Finance Director has the responsibility to ensure that budgetary controls are maintained and monitored through the accounting system. B. Budgetary – GAAP Reconciliation For budgetary financial reporting purposes, the Uniform Municipal Accounting System basis of accounting (established by the Commonwealth) is followed, which differs from the GAAP basis of accounting. A reconciliation of budgetary-basis to GAAP-basis results for the general fund for the fiscal year ended June 30, 2022 is presented below: C. Deficit Fund Balances Several individual fund deficits exist within the special revenue funds and one deficit exits in the governmental capital projects funds. These individual deficits will be eliminated through subsequent fiscal year budget transfers, grants, and/or proceeds from long-term debt during fiscal year 2023. NOTE 3 – DEPOSITS AND INVESTMENTS State and local statutes place certain limitations on the nature of deposits and investments available to the Town. Deposits (including demand deposits, term deposits and certificates of deposit) in any one financial institution may not exceed certain levels unless collateralized by the financial institutions involved. Deposits Custodial Credit Risk - Deposits Custodial credit risk is the risk that in the event of bank failure, the Town’s deposits may not be returned. Massachusetts General Law Chapter 44, Section 55, limits the deposits “in a bank or trust company, or banking company to an amount not exceeding sixty percent (60%) of the capital and surplus of such bank or trust company or banking company, unless satisfactory security is given to it by such bank or trust company or banking company for such excess.” The Town does not have a formal deposit policy for custodial credit risk. Net change in fund balance - budgetary basis (3,353,220)$ Basis of accounting differences: Inc rease in revenue for on-behalf payments - MTRS 990,157 Increase in expenditures for on-behalf payments - MTRS (990,157) Increase in revenue for the MWPAT subsidy 1,250 Increase in expenditures for the MWPAT subsidy (1,250) Net Stabilization fund activity 11,901 Adjustment for current year articles 3,414,545 Adjustment for current year encumbrances 182,261 Adjustment for expenditures from prior year encumbrances (266,827) Net change in fund balance - GAAP basis (11,340)$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -38 - The Town carries deposits that are fully insured by the Federal Deposit Insurance Corporation (FDIC), and the Depositor’s Insurance Fund (DIF). The Town also carries deposits that are collateralized with securities held by the pledging financial Institution’s trust department or agent but not in the Town’s name. The following table illustrates how much of the Town’s bank deposits are insured and how much of the Town’s bank deposits are collateralized and held by the pledging bank’s trust department but not in the Town’s name as of June 30, 2022: Total Bank Balances 28,644,000$ Bank Balances Covered by Deposit Insurance Federal Deposit Insurance Corporation (FDIC)4,664,549 Depositor's Insurance Fund (DIF)19,664,193 Total Bank Balances Covered by Deposit Insurance 24,328,742 Balances Subject to Custodial Credit Risk Bank Balances Collaterallized with Securities Held by the Pledging Financial Institution's Trust Department or Agent but not in the Town's Name 4,315,258 Total Bank Balances Subject to Custodial Credit Risk 4,315,258 Total Bank Balances 28,644,000$ Investments Investments can also be made in securities issued by or unconditionally guaranteed by the U.S. government or agencies that have a maturity of less than one year from the date of purchase, repurchase agreement guaranteed by the U.S. government or agencies that have a maturity of less than one year from the date of purchase, repurchase agreements guaranteed by such securities with maturity dates of no more than 90 days from the date of purchase, and units in the Massachusetts Municipal Depository Trust (MMDT). The Treasurer of the Commonwealth of Massachusetts oversees the financial management of the MMDT, a local investment pool for cities, towns, and other state and local agencies within the Commonwealth. The Town’s fair value of its investment in MMDT represents their value of the pool’s shares. The Town’s Trust Funds have expanded investment powers including the ability to invest in equity securities, corporate bonds, annuities and other specified investments. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 39 - The composition of the Town’s bank recorded deposits and investments fluctuates depending primarily on the timing of property tax receipts, proceeds from borrowings, collections of state and federal aid, and capital outlays throughout the year. • Credit Risk Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. For short-term investments that were purchased using surplus revenues, Massachusetts General Law Chapter 44, Section 55, limits the Town’s investments to the top rating issued by at least one nationally recognized statistical rating organization (NRSROs). Presented below are the rating as of year-end for each investment type of the Town. Minimum Rating as of Legal Year End Investment type Fair value Rating Unrated State Retirees Benefits Trust Fund (SRBT) - HCST OPEB Master Trust 3,294,393$ N/A 3,294,393$ • Custodial Credit Risk For an investment, this is the risk that, in the event of a failure by the counterparty, the Town will not be able to recover the value of its investments or collateral security that are in possession of an outside party. The investment in the State Retirees Benefit Trust Fund is not exposed to custodial credit risk because the investment is registered in the name of the Town. The Town does not have an investment policy for custodial credit risk. • Interest Rate Risk Interest rate risk is the risk of changes in market interest rates which will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the risk of its fair value to change with the market interest rate. The Town does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from increasing interest rates. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -40 - Information about the sensitivity of the fair values of the Town’s investments to market interest rate fluctuations is as follows: Investment maturities (in years) Investment type Fair value Less than 1 State Retirees Benefits Trust Fund (SRBT) - HCST OPEB Master Trust 3,294,393$ 3,294,393$ •Concentration of Credit Risk The Town places no limit on the amount the government may invest in any one issuer. More than 5% of the Town’s investments are in the following securities: Issuer Percentage of Total Investments State Retirees Benefits Trust Fund (SRBT) - HCST OPEB Master Trust 100.00% Fair Market Value of Investments The Town holds investments that are measured at fair value on a recurring basis. Because investing is not a core part of the Town’s mission, the Town determines that the disclosures related to these investments only need to be disaggregated by the major type. The Town chooses a tabular format for disclosing the levels within the fair value hierarchy. The Town categorizes its fair value measurement within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the assets. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -41 - The Town has the following recurring fair value measurement as of June 30, 2022: Investment Type June 30, 2022 Quoted Price in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Investments measured at fair value -$ -$-$ -$ Investments measured at the net asset value (NAV) State Retirees Benefits Trust - (SRBT)3,294,393 Investments measured at amortized cost Massachusetts Municipal Depository Trust - (MMDT)4,139,983 Total Investments 7,434,376$ Fair Value Measurements Using State Retirees Benefits Trust (SRBT) investments are valued using the net assets value method. This investment pool was established by the Treasurer of the Commonwealth of Massachusetts, who serves as Trustee. SRBT is administered by the Pension Reserves Investment Management Board (PRIM). The fair values of the positions in each investment Pool are the same as the value of each Pool’s shares. The Town does not have the ability to control any of the investment decisions relative to its funds in SRBT. Massachusetts Municipal Depository Trust (MMDT) investments are valued at amortizated cost. Under the amortized cost method an investment is valued initially at its cost and adjusted for the amount of interest income accrued each day over the term of the investment to account for any difference between the initial cost and the amount payable at its maturity. If amortized cost is determined not to approximate fair value, the value of the portfolio securities will be determined under procedures established by the Advisor. NOTE 4 – RECEIVABLES The receivables at June 30, 2022 for the Town’s individual major and nonmajor governmental funds, in the aggregate, including the applicable allowances for uncollectible accounts, are as follows: Allowance Gross for Net Receivables:Amount Uncollectibles Amount Real estate and personal property taxes 353,010$ (4,300)$ 348,710$ Tax liens 455,277 - 455,277 Motor vehicle and other excise taxes 203,606 (68,138) 135,468 Departmental and other 334,123 (79,463) 254,660 Intergovernmental 36,931 - 36,931 Special assessments 260,682 - 260,682 Total 1,643,629$ (151,901)$ 1,491,728$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -42 - The receivables at June 30, 2022, for the water enterprise fund consists of the following: Governmental funds report deferred inflows of resources in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with revenues that have been received, but not yet earned. At the end of the current fiscal year, various components of deferred inflows of resources reported in the governmental funds are as follows: Allowance Gross for Net Receivables:Amount Uncollectibles Amount Water User fees 1,155,624$ -$ 1,155,624$ Special Assessments 2,198 - 2,198 Total 1,157,822$ -$ 1,157,822$ Nonmajor General Community Governmental Deferred Inflows:Fund Preservation Funds Total Deferred Property Taxes 219,639$ 20,177$ 253,055$ 492,871$ Deferred Other Revenue 590,744 - 242,110 832,854 Total 810,383$ 20,177$ 495,165$ 1,325,725$ Deferred Inflows of Resources Analysis TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 43 - NOTE 5 – CAPITAL ASSETS Capital asset activity for the fiscal year ended June 30, 2022, was as follows: Beginning Decrease/Ending Governmental Activities:Balance Increases Adjustments Balance Capital assets not being depreciated: Land 42,192,861$ 26,370,000$ -$ 68,562,861$ Construction in progress 145,547 447,010 (36,420) 556,137 Total capital assets not being depreciated 42,338,408 26,817,010 (36,420) 69,118,998 Capital assets being depreciated: Building and improvements 41,796,598 112,621 - 41,909,219 Capital improvement (other than buildings)6,780,520 155,770 36,420 6,972,710 Machinery, equipment, and vehicles 15,065,283 498,905 - 15,564,188 Infrastructure 18,942,249 512,082 - 19,454,331 Total capital assets being depreciated 82,584,650 1,279,378 36,420 83,900,448 Less accumulated depreciation for: Building and improvements (16,543,800) (1,000,419) - (17,544,219) Capital improvement (other than buildings)(3,108,134) (417,112) - (3,525,246) Machinery, equipment, and vehicles (10,686,370) (611,041) - (11,297,411) Infrastructure (6,590,607) (410,051) - (7,000,658) Total accumulated depreciation (36,928,911) (2,438,623) - (39,367,534) Total capital assets being depreciated, net 45,655,739 (1,159,245) 36,420 44,532,914 Total governmental activities capital assets, net 87,994,147$ 25,657,765$ -$ 113,651,912$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 44 - Depreciation expense was charged to functions/programs of the primary government as follows: Beginning Decreases/Ending Business-Type Activities:Balance Increases Adjustments Balance Capital assets not being depreciated: Land 3,559,212$ -$ -$ 3,559,212$ Construction in progress 100,850 333,876 - 434,726 Total capital assets not being depreciated 3,660,062 333,876 - 3,993,938 Capital assets being depreciated: Buildings and improvements 5,731,042 - - 5,731,042 Machinery, equipment, and vehicles 4,744,930 210,780 - 4,955,710 Infrastructure 26,012,875 123,024 - 26,135,899 Total capital assets being depreciated 36,488,847 333,804 - 36,822,651 Less accumulated depreciation for: Buildings and improvements (2,255,080) (146,896) - (2,401,976) Machinery, equipment, and vehicles (3,032,112) (311,970) - (3,344,082) Infrastructure (13,717,785) (618,465) - (14,336,250) Total accumulated depreciation (19,004,977) (1,077,331) - (20,082,308) Total capital assets being depreciated, net 17,483,870 (743,527) - 16,740,343 Total business-type activites capital assets, net 21,143,932$ (409,651)$ -$ 20,734,281$ General government 127,036$ Public safety 939,396 Education 508,976 Public works 606,274 Human services 14,904 Culture and recreation 242,037 Total depreciation expense - governmental activities 2,438,623$ Water 543,639$ Golf 533,692 Total depreciation expense - business-type activities 1,077,331$ Governmental Activities: Business-Type Activities: TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 45 - NOTE 6 – CAPITAL LEASES The Town has entered into lease agreements as lessee for financing the acquisition of a MVP rescue pumper, an Ambulance and specialty vehicles. The lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at the present value of the future minimum lease payments as of the inception date. The assets acquired through the capital leases are as follows: The future minimum lease obligations and the net present value of the minimum lease payments as of June 30, 2022, are as follows: Primary Year Ending June 30 Government 2023 125,570$ 2024 125,570 2025 71,085 2026 71,085 2027 71,085 Total minimum lease payments 464,395 Less: amounts representing interest (30,108) Present value of minimum lease payments 434,287$ Governmental Activities Assets: Vehicles 1,205,000$ Less: Accumulated depreciation (348,500) 856,500$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 46 - NOTE 7 – OPERATING LEASE The Town has entered into a lease agreement as lessee for financing of golf carts. The lease agreement qualifies as an operating lease for accounting purposes and, therefore, has been recorded at the present value of the future minimum lease payments as of the inception date. The assets acquired through the operating lease is as follows: The future minimum lease obligations and the net present value of the minimum lease payments as of June 30, 2022, are as follows: Primary Year Ending June 30 Government 2023 111,000$ 2024 111,000 2025 74,000 Present value of minimum lease payments 296,000$ Buisness Type Activities Assets: Machinery & Equipment 555,000$ Less: Accumulated depreciation (277,500) 277,500$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 47 - NOTE 8 – INTERFUND TRANSFERS Interfund transfers for the fiscal year ended June 30, 2022, are summarized as follows: (1) Represents budgeted transfers from the various funds to the general fund. (2) Represents budgeted transfers from the general fund to various funds NOTE 9 – SHORT-TERM FINANCING Under state law, and with the appropriate authorization, the Town is authorized to borrow funds on a temporary basis as follows: • To fund current operations prior to the collection of revenues by issuing revenue anticipation notes (RANS). • To fund grants prior to reimbursement by issuing grant anticipation notes (GANS). • To fund Capital project costs incurred prior to selling permanent debt by issuing bond anticipation notes (BANS). • To fund current project costs and other approved expenditures incurred, that are anticipated to be reimbursed by the Commonwealth through the issuance of State Aid anticipation notes (SAANS). Short-term loans are general obligations of the Town and maturity dates are governed by statute. Interest expenditures and expenses for short-term borrowings are accounted for in the general fund and the Water Enterprise fund. Nonmajor General Governmental Operating Transfers Out:Fund Funds Total Nonmajor Governmental Funds 1,411,935$ -$ 1,411,935$ (1) Golf Enterprise Fund 129,324 - 129,324 (1) General Fund - 650,000 650,000 (2) Water Enterprise Fund 400,002 - 400,002 (1) Total 1,941,261$ 650,000$ 2,591,261$ Operating Transfers In: TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 48 - The following is a summary of changes in short-term debt for the year ended June 30, 2022: NOTE 10 – LONG-TERM DEBT The Town is subject to a dual-level, general debt limit: the normal debt limit and the double debt limit. Such limits are equal to 5% and 10%, respectively, of the valuation of taxable property in the Town as last equalized by the Commonwealth’s Department of Revenue. Debt may be authorized up to the normal debt limit without state approval. Authorizations under the double debt limit however require the approval of the Commonwealth’s Emergency Finance Board. Additionally, there are many categories of general long-term debt which are exempt from the debt limit but are subject to other limitations. Type Purpose Rate (%) Due Date Balance at June 30, 2021 Renewed/ Issued Retired/ Redeemed Balance at June 30, 2022 Governmental Funds BAN Various Projects 0.43 4/1/2022 650,000$ -$ (650,000)$ -$ BAN Land Acquisition 1.00 11/10/2022 - 3,990,000 - 3,990,000 Total Governmental Funds 650,000 3,990,000 (650,000) 3,990,000 Business - Type Activities BAN Water Equipment 0.98 11/10/2022 -$ 650,000$ -$ 650,000$ Total:650,000$ 4,640,000$ (650,000)$ 4,640,000$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 49 - The following is a summary of the changes in long-term debt for the year ended June 30, 2022: Bonds and Notes Payable Schedule -Governmental Funds Project Interest Rate (%) Outstanding at June 30, 2021 Issued Redeemed/ Refunded Outstanding at June 30, 2022 MWPAT Title V Septic 3.59 30,000$ -$ 10,000$ 20,000$ Land Acquisition 4.49 180,000 - 45,000 135,000 Land Acquisition 4.49 480,000 - 80,000 400,000 Land Acquisition 3.84 325,000 - 35,000 290,000 Road Betterments 3.00 15,000 - 5,000 10,000 Road Betterments 3.00 15,000 - 5,000 10,000 Road Betterments 2.5 - 4.0 50,000 - 10,000 40,000 Road Betterments 2.5 - 4.0 70,000 - 10,000 60,000 School Renovations 2.5 - 4.0 2,175,000 - 145,000 2,030,000 Road Betterments 2.5 - 4.0 1,325,000 - 135,000 1,190,000 Fire Station 2.25 -5.00 5,200,000 - 325,000 4,875,000 Road Repairs 2.25 -5.00 1,610,000 - 160,000 1,450,000 Library Parking Lot 2.25 -5.00 200,000 - 20,000 180,000 Road Betterments 2.25 -5.00 150,000 - 15,000 135,000 Road Betterments 2.25 -5.00 50,000 - 5,000 45,000 Road Betterments 2.92 75,000 - 10,000 65,000 Fire Station 2.92 5,100,000 - 300,000 4,800,000 Town Septage 2.92 435,000 - 65,000 370,000 Land Acquisition 2.00 - 5.00 - 19,810,000 - 19,810,000 Total Bonds and Notes Payable 17,485,000 19,810,000 1,380,000 35,915,000 Add: Unamortized Bond Premium 497,728 - 70,208 427,520 Total 17,982,728$ 19,810,000$ 1,450,208$ 36,342,520$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 50 - The annual debt service requirements for principal and interest for Governmental bonds and notes outstanding at June 30, 2022 are as follows: Bonds and Notes Payable Schedule -Water and Golf Enterprise Funds Project Interest Rate (%) Outstanding at June 30, 2021 Issued Redeemed/ Refunded Outstanding at June 30, 2022 Water Betterments - Slough Rd 3.64 175,000$ -$ 35,000$ 140,000$ Water Betterments - Fiddler's Ln 4.49 5,000 - 5,000 - Land Acquisition 3 - 3.50 415,000 - 35,000 380,000 Water Offices/Garage 3.96 850,000 - 125,000 725,000 Well #6 3 - 3.50 1,730,000 - 135,000 1,595,000 Well Access Road 2.5 - 4.0 125,000 - 25,000 100,000 Water 2.5 - 4.0 615,000 - 45,000 570,000 Total 3,915,000$ -$ 405,000$ 3,510,000$ Fiscal Year Principal Interest Total 2023 1,770,000$ 1,399,304$ 3,169,304$ 2024 1,765,000 1,032,028 2,797,028 2025 1,770,000 955,840 2,725,840 2026 1,735,000 870,820 2,605,820 2027 1,745,000 805,958 2,550,958 2028-2032 8,105,000 3,222,326 11,327,326 2033-2037 6,765,000 2,232,661 8,997,661 2038-2042 3,755,000 1,466,515 5,221,515 2043-2047 3,950,000 947,418 4,897,418 2048-2052 4,555,000 337,778 4,892,778 Total 35,915,000$ 13,270,648$ 49,185,648$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 51 - The annual debt service requirements for principal and interest for water and golf enterprise funds bonds and notes outstanding at June 30, 2022 are as follows: Loans Authorized and Unissued As of June 30, 2022, the Town has loans authorized and unissued as follows: Fiscal Year Principal Interest Total 2023 400,000$ 115,355$ 515,355$ 2024 395,000 101,020 496,020 2025 390,000 86,721 476,721 2026 390,000 72,614 462,614 2027 325,000 60,550 385,550 2028-2032 1,130,000 170,260 1,300,260 2033-2036 480,000 26,750 506,750 Total 3,510,000$ 633,270$ 4,143,270$ Date Description Authorized Amount Road Repair & Resurfacing 5/5/2014 5,750,000$ Fire Station 11/16/2015 548,503 DPW Dump Truck 5/7/2018 33,305 DPW Building Roof 5/7/2018 250,000 Private Road Betterement North Pond 5/7/2018 21,276 Land Acquisition - WH Besse 5/7/2018 155,100 Tri Town Septic Demo 12/3/2018 33,131 Fuel Depot 5/6/2019 100,000 Water Generator Project 5/15/2021 678,000 Land Acquisition - WH Besse 9/25/2021 4,000,000 11,569,315$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 52 - Changes in Long-term Liabilities The following is a summary of changes in long-term liabilities for the year ended June 30, 2022: The governmental activities long-term liabilities are generally liquidated by the general fund. Beginning Ending Current Governmental Activities:Balance Additions Reductions Balance Portion Bonds and notes payable 17,485,000$ 19,810,000$ (1,380,000)$ 35,915,000$ 1,770,000$ Add: Unamortized Premiums 497,728 - (70,208) 427,520 62,641 Total Bond Payable 17,982,728 19,810,000 (1,450,208) 36,342,520 1,832,641 Landfill postclosure care costs 280,800 - (27,900) 252,900 28,734 Lease 610,328 - (176,041) 434,287 114,431 Postemployment benefits 12,461,944 1,269,671 - 13,731,615 - Net pension liability 22,000,266 - (3,756,911) 18,243,355 - Total governmental activities long-term liabilities 53,336,066$ 21,079,671$ (5,411,060)$ 69,004,677$ 1,975,806$ Beginning Ending Current Business-Type Activities:Balance Additions Reductions Balance Portion Postemployment benefits 1,736,329$ 176,904$ -$ 1,913,233$ -$ Lease 407,000 - (111,000) 296,000 111,000 Net Pension Liability 3,882,400 - (1,394,670) 2,487,730 - Bonds and notes payable 3,915,000 - (405,000) 3,510,000 400,000 Total business-type activities long-term liabilities 9,940,729$ 176,904$ (1,910,670)$ 8,206,963$ 511,000$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 53 - Overlapping Debt The Town pays assessments under formulas which include debt service payments to other governmental agencies providing services to the Town, (commonly referred to as overlapping debt). The following summary sets forth the long-term debt of such governmental agencies and the estimated share being financed by the Town as of June 30, 2022: Total Long-Town's Town's Term Debt Estimated Indirect Agency Outstanding Share Debt Nauset Regional School District 2,450,000$ 48.17% 1,180,165$ Cape Cod Regional Technical High School 59,245,000 9.00% 5,332,050$ Barnstable County 21,680,679 4.59% 995,143 83,375,679 7,507,358 TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 54 - NOTE 11 – GOVERNMENTAL FUND BALANCE CLASSIFICATIONS The Town has classified its governmental fund balances with the following hierarchy. Nonmajor General Community Land Governmental Fund Preservation Acquisition Funds Total Fund Balances Nonspendable: Permanent Fund Principal -$ -$ -$ 150,388$ 150,388$ Restricted For: General Government - - - 2,271,106 2,271,106 Public Safety - - - 2,822,229 2,822,229 Education - - - 518,603 518,603 Public Works - - - 877,830 877,830 Human Services - - - 230,801 230,801 Culture & Recreration - - - 337,770 337,770 Employee Benefits - - - 88,203 88,203 Bond Premium 146,759 - - - 146,759 Community Preservation - 4,266,291 - - 4,266,291 Expendable Trust Funds - - - 151,802 151,802 146,759 4,266,291 - 7,298,344 11,711,394 Committed To: Continuing Appropriations General Government 1,063,344 - - - 1,063,344 Public Safety 955,334 - - - 955,334 Education 518,215 - - - 518,215 Public Works 802,784 - - - 802,784 Human Services 507 - - - 507 Culture & Recreation 71,411 - - - 71,411 3,411,595 - - - 3,411,595 Assigned To: Encumbered For: General Government 2,747 - - - 2,747 Public Safety 4,029 - - - 4,029 Education 122,070 - - - 122,070 Public Works 1,475 - - - 1,475 Human Services 1,000 - - - 1,000 Culture & Recreation 341 - - - 341 Employee Benefits 50,600 - - - 50,600 Stabilization Fund - Capital Imp 727,471 - - - 727,471 909,733 - - - 909,733 Unassigned General Fund 5,606,661 - - - 5,606,661 Land Acquisition - - (3,990,000) - (3,990,000) General Stabilization Fund 3,000,409 - - - 3,000,409 Nonmajor Governmental Funds - - - (339,881) (339,881) 8,607,070 - (3,990,000) (339,881) 4,277,189 Total Governmental Fund Balances 13,075,157$ 4,266,291$ (3,990,000)$ 7,108,851$ 20,460,299$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 55 - NOTE 12 – STABILIZATION FUND The Town has established two funds where the Town has set aside amounts for emergency and capital needs. These funds consist of the following:  The Stabilization fund is used to account for any appropriation, as approved by a 2/3 vote at the annual or special town meeting for additions or reductions to the fund. Any interest shall be added to and become part of the fund. The Stabilization fund balance is $3,000,409 as of June 30, 2022. The fund was established under chapter 40, sub-section 5B of the Massachusetts General Law.  The Stabilization Capital Improvements fund is used to account for future capital projects for the Town. Any interest shall be added to and become part of the fund. The Stabilization fund balance is $727,471 as of June 30, 2022. The fund was established under chapter 40, sub-section 5B of the Massachusetts General Law. NOTE 13 – RISK FINANCING The Town is exposed to various risks of loss related to torts; theft of, damage to or destruction of assets; errors and omissions; injuries to employees; employee’s health and life; and natural disasters. Buildings are fully insured against fire, theft, and natural disaster to the extent that losses exceed $5,000 per incident. The fully insurable value of Town buildings and contents is $106,894,778. The Town is insured for general liability; however, Chapter 258 of the Massachusetts General Laws limits the Town’s liability to a maximum of $100,000 per claim in all matters except in actions relating to federal civil rights, eminent domain and breach of contract. Such claims are charged to the general fund. There were no such claims in 2022. The Town is a member of the Cape Cod Municipal Health Group, (CCMHG) which is a Massachusetts Municipal Joint Health Insurance purchase group formed pursuant to Massachusetts General Laws. The Group includes thirteen Towns, six school districts, five fire districts, six water districts, one recreation authority, one education collaborative, Veterans Services of Cape Cod, Barnstable County, Barnstable County Retirement Association, Cape Light Compact, and Cape Cod Regional Transit Authority as participants. In addition, the Group entered into a Joint Negotiation Purchase of Health Coverage with the Dukes County Municipal Health Group which now consists of Dukes County Commissioners; the Towns of Chilmark, Edgartown, Gosnold, Oak Bluffs, Tisbury, West Tisbury, and Aquinnah; Martha’s Vineyard Refuse Disposal and Resource Recovery District; Martha’s Vineyard Commission; Martha’s Vineyard Land Bank Commission; Oak Bluffs Water District; Martha’s Vineyard Regional School District; Up- Island Regional School District; Martha’s Vineyard Charter School; and Martha’s Vineyard Transit Authority. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 56 - Health benefits plans for active employees and non-Medicare eligible retirees consist of a traditional medical indemnity plan, two Preferred Provider Organization (PPO) plans and two Exclusive Provider Organization (EPO) plans. All active employee plans are self-funded with Blue Cross and Blue Shield of Massachusetts (BCBSMA) and Harvard Pilgrim Health Care (HPHC) as third party administrators. The Group offers six health plans for Medicare eligible retirees, which include two self-funded Medicare Supplement Medical plans with fully insured Medicare Prescription Drug Plans (PDP’s), one of which is administered by BCBSMA and one by HPHC, one fully insured Medicare Supplement plan with a PDP provided by Tufts Health Plan, one HMO Medicare wrap plan fully insured by BCBSMA, and two fully insured Medicare Advantage HMO plans, one of which is from BCBSMA and one from Tufts Health Plan. The Group has adopted a contributory dental insurance plan (self-funded) and a voluntary dental plan, which was premium based through June 30, 2007 and changed to a self funded basis effective July 1, 2007. These plans are administered by Delta Dental Plan of Massachusetts for a monthly administrative fee, based on the number of subscribers. Dental plans are optional for employees. Effective July 1, 2009 the group adopted a voluntary fully insured vision plan from EyeMed Vision Care. The vision plan is optional for employers, but employers may not offer both contributory and voluntary plans. The Master Health Plus, Blue Care Elect Preferred PPO plan, Network Blue EPO plan, and Medex 2 plan are on a claims-paid basis, and are administered by Blue Cross Blue Shield of Massachusetts for a monthly administration fee based on the number of individual, single parent/single child, and family plan subscribers for that particular month. Medex 2 is combined with a fully insured Medicare PDP provided by Blue Cross Blue Shield and called Blue Medicare RX. The Harvard Pilgrim EPO Plan, Harvard Pilgrim PPO plan, and Harvard Pilgrim Health Care Medicare Enhance plan (Medical Portion) are on a claims-paid basis, and are administered by Harvard Pilgrim Health Care for a monthly administration fee based on the number of individual and family plan subscribers for that particular month. Medicare Enhance is combined with a fully insured PDP from Aetna Medicare RX Plan. In 2014 the Group along with two other Massachusetts municipal joint purchase groups entered into a reinsurance pooling agreement the Massachusetts Municipal Reinsurance Arrangement Series of Sentinel Indemnity, LLC (MMRA). The first such reinsurance pooling agreement established in Massachusetts. The policy year is July 1 through June 30. All participants share the same rates for coverage of claims exceeding $300,000 up to $800,000. There is no Aggregating Specific Deductible. If claims experience is below projections, participants are dividend eligible on a collective and proportional basis. Participating governmental entities have agreed to participate for a minimum of three years. In addition, the group has a specific excess medical and prescription drug claims reinsurance contract with an insurance carrier covering claims paid in excess of $800,000 per individual. The policy period covers claims incurred within 12 months and paid within 24 months. The Group does not reinsure its Medex and Medicare Enhance Medical plans. The Group’s Board may deal with certified surpluses and deficits through the rate setting process and this is the preferred method. Alternatively, the Group may deal with certified surpluses and deficits by making direct distributions to members in the case of a certified surplus or may require direct payments from members in the case of a certified deficit. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 57 - The Group provides health care coverage for employees that qualify for and select health care coverage as an employee benefit as well as retired employees. There are 188 Town of Brewster employees and 199 retirees/surviving spouses who participate in the Group’s health care programs. The Town contributes 75% of the premium cost for employees, and 50% of the premium costs for retirees and surviving spouses. As of June 30, 2021 the Cape Cod Municipal Health Group had total assets of $80,561,805 total liabilities of $13,782,679 (including $11,430,770 in estimated benefits obligations), and a total surplus of $66,779,126. NOTE 14 - POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS The GASB Standards for Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, requires the following disclosures in the financial statements related to the retiree medical, and life insurance benefits: Plan Description. The Town of Brewster other postemployment benefits plan “the plan” is a single- employer defined benefit healthcare plan administered by the Town of Brewster. The Plan provides medical, and life insurance benefits to eligible retirees and their spouses. The Town Meeting vote is the authority to establish and amend benefit provisions to the Town. The Town has accepted various sections of Massachusetts General Laws Chapter 32B to provide 50%of the premium cost of retirees’ health and life insurance costs. Funding Policy. The contribution requirements of plan members and the Town are established and may be amended by Town Meeting vote. For the period ending on June 30, 2022 measurement date, total Town premiums plus implicit costs for the retiree medical program was $815,440. The Town also made a contribution to an OPEB Trust for $300,000 for a total contribution during the measurement period of $1,115,440 to be reported on the financial statements for the fiscal year ending June 30, 2022. The Commonwealth of Massachusetts passed special legislation that has allowed the Town to establish a postemployment benefit trust fund and to enable the Town to begin pre-funding its other postemployment benefits (OPEB) liabilities. During 2022, the Town prefunded future OPEB liabilities totaling $300,000 by contributing funds to the other postemployment benefit fund in excess of the pay as you go required contribution. These funds are reported with the Fiduciary funds financial statements. As of June 30, 2022, the balance of this fund totaled $3,294,393. GASB Statement #75 – OPEB Employer Financial Reporting Summary of Significant Accounting Policies – For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB and OPEB expenses, information about the fiduciary net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the Plan. For this purpose, the Plan recognizes benefit payments when due and payable in accordance with the benefit terms. Investments are reported at fair value. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -58 - Measurement Date - GASB #75 requires the net OPEB liability to be measured as of a date no earlier than the end of the employer’s prior fiscal year and no later than the end of the employer’s current fiscal year, consistently applied from period to period. Accordingly, the net OPEB liability was measured as of June 30, 2022 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2020. Plan Membership – The following table represents the Plan’s membership as June 30, 2020: Active Members 191 Inactive members or beneficiaries currently receiving benefits 182 Total 373 Components of OPEB Liability – The following table represents the components of the Plan’s OPEB liability as of June 30, 2022: Total OPEB Liability 18,939,241$ Less: OPEB plan's fiduciary net position (3,294,393) Net OPEB Liability 15,644,848$ The OPEB plan's fiduciary net position as a percentage of the total OPEB liability 17.39% TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -59 - Significant Actuarial Methods and Assumptions – The plan’s total OPEB liability, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified, that was updated to June 30, 2022 to be in accordance with GASB Statement #75. Valuation Date:June 30, 2020 Actuarial Cost Method:Entry Age Normal - Level Percentage Payroll Asset-Valuation Method:Market value Inflation:3.25% Discount rate 7.00% Investment Rate of Return 7.00% Salary Increases:Service-related increases for group 1 (excluding teachers) and group 2 employees: 6.00% decreasing over 11 years to an ultimate level of 4.00%. Service-related increases for group 4 employees: 7.00% decreasing over 8 years to an ultimate level of 4.50%. Service related increases for Teachers 7.5% decreasing over 20 years to an ultimate level of 4.0%. Healthcare trend rates: Cape Cod Municipal Health Group Nonmedicare: 2.50% for 1 year, then 6.75% decreasing by 0.25% each year to an ultimate level of 4.5% per year Medicare: 2.50 for 1 year, then 6.75% decreasing by 0.25% each year to an ultimate level of 4.5% per year Pre-Retirement Mortality: Healthy non-teachers RP-2014 Blue Collar Employee Mortality Table projected generationally with scale MP-2017 Healthy teachers PUB-2010 Teachers Employee head count weighted Mortality Table projected generationally with scale MP-2020 Post-Retirement Mortality: Healthy non-teachers RP-2014 Blue Collar Healthy Annuitant Mortaity Table projected generationally with scale MP-2017 Healthy teachers PUB-2010 Teachers healthy retiree head count weighted Mortality Table projected generationally with Scale MP-2020. Disabled non-teachers RP-2014 Blue Collar Healthy Annuitant Mortality Table set forward one year projected generationally with scale MP-2017 Disabled teachers PUB-2010 Teachers healthy retiree head count weighted Mortality Table and projected generationally with Scale MP-2020 TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -60 - Development of Long - Term Rate The long-term expected rate of return on OPEB plan investments was determined using a building block method in which expected future rates of return (expected returns, net of inflation) are developed for each major asset class. These returns are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation as of June 30, 2022 and projected arithmetic real rates of return for each major asset class, after deducting inflation, but before investment expenses, used in the derivation of the long-term expected investment rate of return assumption are summarized in the following table. Long-Term Target Expected Real Allocation Rate of Return Domestic equity 22.00%6.11% International developed markets equity 11.50%6.49% International emerging markets equity 4.50%8.12% Core fixed income 15.00%0.38% High- yield fixed income 8.00%2.48% Real Estate 10.00%3.72% Timber 4.00%3.44% Hedge fund, GTAA, Risk parity 10.00%2.63% Private equity 15.00%9.93% Total 100.00% Asset Class Discount Rate – The discount rate used to measure the total OPEB liability was 7.00% as of June 30, 2022. The OPEB plan fiduciary net position was projected to be available to make all projected future benefits payments of current plan members. Therefore, the long – term expected rate of return on OPEB plan investment was applied to all periods of projected benefit payments to determine the OPEB liability. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 - 61 - Changes in the Net OPEB Liability Total OPEB Plan Fiduciary Net OPEB Liablity Net Position Liability (a)(b)(a) - (b) Balance at June 30, 2021 17,334,893$ 3,136,620$ 14,198,273$ Charges for the year: Service cost 559,500 - 559,500 Interest 1,224,550 - 1,224,550 Difference between expected and actual experience 635,738 - 635,738 Net Investment Income - (142,227) 142,227 Employer Contributions - 1,115,440 (1,115,440) Benefit payments, including refunds of member contributions (815,440) (815,440) - Net Changes 1,604,348 157,773 1,446,575 Balance at June 30, 2022 18,939,241$ 3,294,393$ 15,644,848$ Increase (Decrease) Sensitivity of the net OPEB liability to changes in the discount rate – The following table presents the Plan’s net OPEB liability, calculated using the discount rate of 7.00% as well as what the net OPEB liability would be if it were calculated using a discount rate that is 1 percentage- point lower (6.00%) or 1 percentage-point higher (8.00%) than the current rate. Current 1% Decrease Discount Rate 1% Increase (6.00%)(7.00%)(8.00%) Net OPEB liability 18,116,471$ 15,644,848$ 13,598,232$ Sensitivity of the net OPEB liability to changes in the healthcare trend rate – The following table presents the net other postemployment benefit liability, as well as what the net OPEB liability would be if it were calculated using a health care trend rate that is 1 percentage-point lower or 1 percentage-point higher. Current 1% Decrease Trend 1% Increase Net OPEB liability 13,078,080$ 15,644,848$ 18,827,694$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -62 - At June 30, 2022 the Town reported deferred outflows of resources and deferred inflows of resources related to other postemployment benefits of $721,708 and $3,546,888. The balances of the deferred outflows and inflows as of June 30, 2022 consist of the following: Deferred Deferred Outflows Inflows of Resources of Resources Total Difference between expected and actual experience 685,620$ (666,416)$ 19,204$ Changes of assumptions -(2,880,472) (2,880,472) Net difference between projected and actual earnings 36,088 - 36,088 Total Deferred Outflows (Inflows) of Resources 721,708$ (3,546,888)$ (2,825,180)$ Deferred Category The Town’s net deferred outflows of resources and deferred inflows of resources related to other postemployment benefits will be recognized in future years other postemployment benefits are as follows: Period Year ended June 30 Amount 2023 (1,820,348)$ 2024 (448,956) 2025 (471,132) 2026 (266,384) 2027 90,820 Thereafter 90,820 Deferred Inflows/Outflows Recognized in Future Years (2,825,180)$ Changes of Assumption – None Changes in Plan Provisions – None TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -63 - NOTE 15 – PENSION PLANS A.Plan Descriptions The Town contributes to the Barnstable County Retirement Association (The Association), a multiple- employer, cost sharing contributory defined benefit pension plan, under Massachusetts General Law (MGL), Chapter 32, and is regulated by the Massachusetts Public Employee Retirement Administration Commission (PERAC). Substantially all employees are members of the Association except for public school teachers and certain school administrators. The Association issues a publically available audited financial report that may be obtained by contacting the association at 3195 Main Street Barnstable, MA 02630. The Town is a member of the Massachusetts Teachers’ Retirement System (MTRS), a cost-sharing multi- employer defined benefit plan. MTRS is managed by the Commonwealth of Massachusetts (Commonwealth) on behalf of municipal teachers and municipal teacher retirees. The Commonwealth is a nonemployer contributor and is responsible for 100% of the contributions and future benefit requirements of the MTRS. The MTRS covers certified teachers in cities (except Boston), towns, regional school districts, charter schools, educational collaboratives, and Quincy College. The MTRS is part of the Commonwealth’s reporting entity and the audited financial report may be obtained by visiting http://www.mass.gov/osc/publications-and-reports/financial-reports/. The MTRS report may also be obtained by contacting MTRS at One Charles Park, Cambridge, Massachusetts 02142-1206. Special Funding Situation The Commonwealth is a nonemployer contributor and is required by statue to make 100% of all actuarially determined employer contributions on behalf of the Town to the MTRS. Therefore, the Town is considered to be in a special funding situation as defined by GASB Statement No.68, Accounting and Financial Reporting for Pensions and the Commonwealth is a nonemployer contributor in MTRS. Since the Town does not contribute directly to MTRS, there is no net pension liability to recognize. The total of the Commonwealth provided contributions have been allocated based on each employer’s covered payroll to the total covered payroll of employers in MTRS as of the measurement date of June 30, 2021. The Town’s portion of the collective pension expense, contributed by the Commonwealth, of $990,157 is reported in the general fund as intergovernmental revenue and pension expense in the current fiscal year. The portion of the Commonwealth’s collective net pension liability associated with the Town is $12,339,041 as of the measurement date. The “Association” and the MTRS are contributory defined benefit plans and membership in both the “Association” and the MTRS is mandatory upon commencement of employment for all permanent, full- time employees. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -64 - B.Benefits The Association and MTRS provide retirement, disability and death benefits to plan members and beneficiaries. Massachusetts Contributory Retirement System benefits are with certain exceptions, uniform from system to system. The Association provides for retirement allowance benefits up to a maximum of 80% of an employees highest three year average annual rate of regular compensation for those hired prior to April 2, 2012. For persons who became employees on or after April 2, 2012, average salary is the average annual rate of regular compensation received during the five consecutive years that produce the highest average, or, if greater, during the last five years (whether or not consecutive) preceding retirement. Benefit payments are based upon an employee’s age, length of creditable service, level of compensation, and group classification. Employees become vested after ten years of creditable service. Employees who become permanently and totally disabled for further duty may be eligible to receive a disability retirement allowance. The amount of benefits to be received in such cases is dependent on several factors, including whether or not the disability is work related, the employee’s age, years of creditable service, level of compensation, veterans’ status and group classification. Employees who resign from service are entitled to request a refund of their accumulated total deductions. Survivor benefits are extended to eligible beneficiaries of employees whose death occurs prior to or following retirement. Cost-of living adjustments granted between 1981 and 1997, and any increase in other benefits imposed by the Commonwealth of Massachusetts’ state law during those years are borne by the Commonwealth and are deposited in to the pension fund. Cost-of-living adjustments granted after 1997 must be approved by the Association and all costs are borne by the Association. C. Contributions Barnstable County Retirement Association Chapter 32 of MGL governs the contributions of plan members and member employees. Active plan employees are required to contribute to the Association at rates ranging from 5 to 9% and of their gross regular compensation. The percentage rate is keyed to the date upon which an employee’s membership commences. Employees hired on or after January 1, 1979, contribute an additional 2.0% of annual regular compensation in excess of $30,000. The member units are required to pay into the Association, a legislatively mandated actuarial determined contribution that is apportioned among the employers based on the covered payroll. The Town’s proportionate share of the required contribution for the year ended June 30, 2022 which was $2,776,801 and 22.96% of covered payroll, actuarially determined as an amount that when combined with plan member contributions, is expected to finance the costs of benefits earned by plan members during the year, with an additional amount to finance any unfunded accrued liability. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -65 - D.Pension Liabilities, Pension Expense, Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions Pension Liabilities At June 30, 2022 the Town reported a liability of $20,731,085 for its proportionate share of the net pension liability. The net pension liability was measured as of December 31, 2021 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of January 1, 2022. Accordingly, updated procedures were used to roll back the total pension liability to the measurement date. The Town’s proportion of the net pension liability was based on a projection of the Town’s long-term share of contributions to the pension plan relative to the projected contributions of all participating members actuarially determined. At December 31, 2021, the Town’s proportion was 3.77% which was a slight increase from the last measurement. Pension Expense and Deferred Outflows/Inflows of Resources For the year ended June 30, 2022 the Town recognized pension expense of $1,575,104. At June 30, 2022 the Town reported deferred outflows and inflows of resources related to pensions of $3,397,294 and $7,543,815 respectively. The balances of deferred outflows and inflows as June 30, 2022 consist of the following: Deferred Deferred Outflows Inflows of Resources of Resources Total Difference between expected and actual experience -$ (145,479)$ (145,479)$ Changes of Assumption 2,599,823 - 2,599,823 Net difference between projected and actual investment earnings on pension plan investments -(7,258,923) (7,258,923) Contributions and proportionate share of contributions 797,471 (139,413) 658,058 Total Deferred Outflows (Inflows) of Resources 3,397,294$ (7,543,815)$ (4,146,521)$ Deferred Category The Town’s net deferred outflows/inflows of resources related to pensions will be recognized in the future are as follows: Period Year ended June 30 Amount 2023 (437,742)$ 2024 (1,841,581) 2025 (1,183,220) 2026 (956,625) 2027 272,647 Deferred Inflows/Outflows Recognized in Future Years (4,146,521)$ TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -66 - E.Actuarial assumptions The total pension liability was determined by an actuarial valuation as of January 1, 2022, using the following actuarial assumptions, applied to all periods included in the measurement date that was rolled back to December 31, 2021: Valuation date……………………………… January 1, 2022 Actuarial cost method……………………… Entry Age Actuarial Cost Method. Projected salary increases…………………..3.25% Investment Rate of Return/Discount Rate…..6.90% Cost of living adjustments………………… 3.0% of the first $18,000 Mortality Rates: Pre-Retirement……………The RP-2014 Blue Collar Employee Mortality Table projected generationally with Scale MP-2021 Healthy Retiree…………...The RP-2014 Blue Collar Healthy Annuitant Mortality Table projected generationally with Scale MP-2021 Disabled Retiree………….The RP-2014 Blue Collar Healthy Annuitant Mortality Table set forward one year and projected generationally with Scale MP-2021. Investment policy The Pension Plan’s policy in regard to the allocation of invested assets is established by PRIT. Plan assets are managed on a total return basis with a long-term objective of achieving a fully funded status for the benefits provided through the pension plan. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -67 - F. Long-Term Expected Rate of Return The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of inflation) are developed for each major asset class. These returns are combined to produce the long-term expected rate of return by weighting the future real rates of return by the target asset allocation percentage, adding expected inflation and subtracting expected investment expense and risk margin. The target allocation (approved by the board) and projected arithmetic real rates of return for each major asset class, after deducting inflation, but before investment expenses, used in the deviation of the long term expected investment rate of return assumption are summarized in the following table: Asset Class Target Allocation Long-Term Expected Real Rate of Return Domestic equity 22.00%6.11% International developed markets equity 11.50%6.49% International emerging markets equity 4.50%8.12% Core fixed income 15.00%0.38% High-yield fixed income 8.00%2.48% Real estate 10.00%3.72% Timber Land 4.00%3.44% Hedge fund, GTAA, Risk parity 10.00%2.63% Private equity 15.00%9.93% Total 100.00% For the year ended December 31, 2021 the annual money weighted rate of return on pension Plan Investments, Net of Pension Plan Investment expense was 19.75%. The money weighted rate of return expenses investment performance, net of the investment expense, adjusted for the changing amounts actually invested, measured monthly. G. Discount Rate The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed plan member contributions will be made at the current contribution rate and that employer contributions will be made at rates equal to the actuarially determined contribution rate. Based on those assumptions, the plan fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -68 - H. Sensitivity of the net pension liability to changes in the discount rate The following presents the net pension liability, calculated using the discount rate of 6.90%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (5.90%) or 1 percentage point higher (7.90%) than the current rate: 1% Decrease (5.90%) Current Discount Rate (6.90%) 1% Increase (7.90%) The Town's proportionate share of the net pension liability 30,486,709$ 20,731,085$ 12,525,027$ Detailed information about the pension plan’s fiduciary net pension is available in a separately issued Barnstable County Retirement Association financial report. NOTE 16 – COMMITMENTS AND CONTINGENCIES The Town participates in a number of federal award programs. Although the grant programs have been audited in accordance with the provisions of the Single Audit Act Amendments of 1996 through June 30, 2022, these programs are still subject to financial and compliance audits. The amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time, although it is believed the amount, if any, would not be material. The Town’s landfill was capped in 2000 by order of the Department of Environmental Protection (DEP). The Town is responsible for postclosure monitoring of the site for ten years (9 years remaining), and the estimated liability has been recorded in the Statement of Net Position, Governmental Activities. The $252,900 reported as landfill postclosure liability at June 30, 2022 is based on what it would cost to perform all post-closure care at June 30, 2022. Actual costs may be higher due to inflation, changes in technology or changes in regulations. Various legal actions and claims are pending. Litigation is subject to many uncertainties, and the outcome of individual litigated matters is not always predictable. Although the amount of liability, if any, at June 30, 2022, cannot be ascertained, management believes any resulting liability should not materially affect the financial position at June 30, 2022. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -69 - NOTE 17 – COVID-19 On March 10, 2020, the Massachusetts Governor declared a state of emergency in response to the coronavirus outbreak. The World Health Organization officially declared the novel Coronavirus (COVID- 19)a pandemic the following day. In an attempt to slow the spread of COVID-19, governments issued various stay at home orders that caused global economic shutdowns and substantial financial market impact. Starting in March 2020, the Governor continued to issue orders allowing governments to operate and carry out essential functions safely. These included modifying the state’s Open Meeting Law, issuing a stay-at-home order, and introducing a phased approach to reopening State businesses. The Town is considered an essential business and closed to the public, but departments remained operational and most employees continued to perform their daily duties. In Fiscal Year 2021 the Town has incurred unanticipated costs specifically related to the pandemic. On March 27, 2020 the United States Federal Government established the Coronavirus Aid, Relief and Economic Security (CARES) Act in response to the economic downfall caused by the COVID-19 pandemic. This Act requires that the payment of funds be used only to cover expenses that; are necessary expenditures incurred due to the public health emergency with respect to COVID-19. The Commonwealth and communities throughout the Commonwealth were awarded a portion of the federal funding. In addition to the funding from the CARES Act, there are several other federal and state grants available to help offset these unanticipated costs. The full extent of the financial impact cannot be determined as of the date of the financial statements. NOTE 18 – RESTATEMENT DUE TO A CHANGE IN ACCOUNTING STANDARD AND PRIOR PERIOD ADJUSTMENT During 2022, GASB Statement #87 related to leases was implemented and impacted the Golf Enterprise fund. In addition, a change in depreciation expense was made to an asset in the Water Enterprise fund. These changes resulted in a restatement of the business type activities beginning net position at June 30, 2021. The resulting changes in net position is detailed in the following table. Description Business-type Activities Water Golf Total Net Position at June 30, 2021, as previously reported 15,914,811$ 10,607,271$ 5,307,540$ To adjust the beginning depreciation expense (508,490) (508,490) - To adjust the beginning capital lease liability (18,500) - (18,500) Total Net Position at June 30, 2021, as restated 15,387,821$ 10,098,781$ 5,289,040$ Primary Government Business-type Activities Statement of Net Position TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -70 - NOTE 19 – IMPLEMENTATION OF NEW GASB PRONOUNCMENTS During fiscal year 2022, the following GASB pronouncements were implemented: The GASB issued Statement #87, Leases, which was implemented in 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #89, Accounting for Interest Cost Incurred before the End of a Construction Period, which was implemented in 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #92, Omnibus 2020, which was implemented in 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #93, Replacement of Interbank Offered Rates, which was implemented in 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Service Code 457 Deferred Compensation Plans, which was implemented in 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statements #98, The Annual Comprehensive Financial Report The requirements of this Statement was implemented for fiscal year ended June 30, 2022. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. Future GASB Pronouncements: The GASB issued Statement #91, Conduit Debt Obligations – which is required to be implemented in 2023. Earlier application is encouraged. The primary objectives of this statement is to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1)commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. . Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #94, Public-Private and Public Partnerships and Availability Payment Arrangements, which is required to be implemented in 2023. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #96, Subscription-Based Information Technology Arrangements, which is required to be implemented in 2023. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. TOWN OF BREWSTER, MASSACHUSETTS NOTES TO BASIC FINANCIAL STATEMENTS JUNE 30, 2022 -71 - The GASB issued Statement #98, The Annual Comprehensive Financial Report, which is required to be implemented in 2023. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #100, Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62, which is required to be implemented in 2024. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. The GASB issued Statement #101, Compensated Absenses, which is required to be implemented in 2025. Management’s current assessment is that this pronouncement will not have a significant impact on the Basic Financial Statements. TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION BARNSTABLE COUNTY RETIREMENT ASSOCIATION JUNE 30, 2022 Schedule of the Town’s Proportionate Share of the Net Pension Liability December 31, 2021 December 31, 2020 December 31, 2019 December 31, 2018 December 31, 2017 December 31, 2016 December 31, 2015 December 31, 2014 Town's proportion of the net pension liability 3.77%3.51%3.68%3.72%3.68%3.47%3.60%3.62% Town's proportionate share of the net pension liability 20,731,085$ 25,882,666$ 27,627,783$ 29,398,461$ 25,055,361$ 24,381,943$ 22,672,955$ 20,436,149$ Town's covered-employee payroll 12,095,748$ 11,919,076$ 11,221,114$ 10,957,745$ 10,398,846$ 9,735,188$ 9,902,884$ 9,494,687$ Town's proportionate share of the net pension liability as a percentage of it's covered-employee payroll 171.39%217.15%246.21%268.29%240.94%250.45%228.95%215.24% Plan fiduciary net position as a percentage of the total pension liability 75.07%66.82%62.34%57.63%61.86%57.28%58.10%60.43% Note: This schedule is intended to present information for 10 years. Until a 10 year trend is compiled, information is presented for those years for which the information is available. See notes to Required Supplementary Information - 72 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION BARNSTABLE COUNTY RETIREMENT ASSOCIATION JUNE 30, 2022 December 31 ,2021 December 31 ,2020 December 31 ,2019 December 31 ,2018 December 31 ,2017 December 31 ,2016 December 31 ,2015 December 31 ,2014 Statutory required contribution 2,776,801$ 2,606,211$ 2,421,198$ 2,342,130$ 2,197,453$ 1,967,090$ 1,946,029$ 1,885,218$ Contribution in relation to the actuarilly determined contribution (2,776,801) (2,606,211) (2,431,289) (2,342,130) (2,197,453) (1,967,090) (1,946,029) (1,885,218) Contribution deficency (excess)-$-$(10,091)$-$-$-$-$-$ Town's covered-employee payroll 12,095,748$ 11,919,076$ 11,221,114$ 10,957,745$ 10,398,846$ 9,735,188$ 9,902,884$ 9,494,687$ Contribution as a percentage of covered - employee payroll 22.96%21.87%21.67%21.37%21.13%20.21%19.65%19.86% SCHEDULE OF TOWNS CONTRIBUTION Note: This Town schedule is intended to present information for 10 years. Until a 10 year trend is compiled, information is presented for those years for which the information is available. See notes to Required Supplementary Information - 73 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION MASSACHUSETTS TEACHERS RETIREMENT SYSTEM JUNE 30, 2022 Schedule of the Commonwealth’s Collective amounts of the Net Pension Liability The Commonwealth of Massachusetts is a nonemployer contributor and is required by statue to make all actuarially determined employer contributions on behalf of the member employers which creates a special funding situation. Since the Town does not contribute directly to MTRS, there is no net pension liability to recognize. This schedule discloses the Commonwealth’s 100% share of the collective net pension liability that is associated with the Town; the portion of the collective pension expense as both revenue and pension expense recognized by the Town; and the Plan’s fiduciary net position as a percentage of total liability. Commonwealth's Town's Expense 100% Share of the and Revenue Plan Fiduciary Net Net Pension Recognized for the Position as a Liability Associated Commonwealth's Percentage of the with the Town Support Total Pension Liability 2022 12,339,041$ 990,157$ 62.03% 2021 15,075,789 1,862,076 50.67% 2020 13,621,740 1,651,872 53.95% 2019 12,597,747 1,276,599 54.84% 2018 12,722,094 1,327,842 54.25% 2017 13,320,299 1,358,758 52.73% 2016 12,323,157 999,518 55.38% 2015 9,511,918 660,839 61.64% Fiscal Year Note: This schedule is intended to present information for 10 years. Until a 10-year trend is compiled, information is presented for those years for which information is available. See notes to required supplementary information. - 74 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION OTHER POSTEMPLOYMENT BENEFITS JUNE 30, 2022 Schedule of the Town’s Net OPEB Liability and Related Ratios June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 Total OPEB Liability Service Cost 559,500$ 533,728$ 542,478$ 1,010,441$ 1,032,989$ 1,200,462$ Interest 1,224,550 1,372,066 1,335,290 920,650 857,050 686,109 Differences between expected and actual experience 635,738 (999,626) -1,117,981 844,215 - Changes of assumptions -(1,590,348) (606,679) (1,273,555) (6,891,871) (2,577,803) Benefit Payments (815,440) (731,652) (791,361) (707,276) (554,673) (530,788) Net Change in total OPEB liability 1,604,348 (1,415,832) 479,728 1,068,241 (4,712,290) (1,222,020) Total OPEB liability-beginning 17,334,893 18,750,725 18,270,997 17,202,756 21,915,046 23,137,066 Total OPEB liability-ending (a)18,939,241 17,334,893 18,750,725 18,270,997 17,202,756 21,915,046 Plan fiduciary net position Contributions-employer 1,115,440 981,652 991,361 807,276 609,673 605,788 Net investment income (142,227) 686,730 38,566 106,780 125,456 199,756 Benefit payments (815,440) (731,652) (791,361) (707,276) (554,673) (530,788) Net change in plan fiduciary net position 157,773 936,730 238,566 206,780 180,456 274,756 Plan fiduciary net position - beginning 3,136,620 2,199,890 1,961,324 1,754,544 1,574,088 1,299,332 Plan fiduciary net position - ending (b)3,294,393 3,136,620 2,199,890 1,961,324 1,754,544 1,574,088 Town's net OPEB liability-ending (a)-(b)15,644,848$ 14,198,273$ 16,550,835$ 16,309,673$ 15,448,212$ 20,340,958$ Plan fiduciary net position as a percentage of total OPEB liability 17.39%18.09%11.73%10.73%10.20%7.18% Covered-employee payroll N/A 17,245,477 N/A 16,171,858 N/A 15,756,605 Plan's net OPEB liability as a percentage of covered-employee payroll N/A 82.33%N/A 100.85%N/A 129.09% Note: This schedule is intended to present information for 10 years. Until a 10-year trend is compiled, information is presented for those years for which information is available See notes to required supplementary information. - 75 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION OTHER POSTEMPLOYMENT BENEFITS JUNE 30, 2022 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 Acuarially determined contribution 1,519,478$ 1,470,762$ 1,502,340$ 1,455,051$ 1,143,921$ 1,105,238$ Contributions in relation to the actuarially determined contribution (1,115,440) (981,652) (991,360) (807,276) (609,673) (605,788) Contribution deficiency (excess)404,038$ 489,110$ 510,980$ 647,775$ 534,248$ 499,450$ Covered-employee payroll N/A 17,245,477$ N/A 16,171,858$ N/A 15,756,605$ Contributions as a percentage of covered- employee payroll N/A 5.69%N/A 4.99%N/A 3.84% Schedule of the Town's Contribution Note: This schedule is intended to present information for 10 years. Until a 10-year trend is compiled, information is presented for those years for which information is available. See notes to required supplementary information. - 76 - TOWN OF BREWSTER, MASSACHUSETTS REQUIRED SUPPLEMENTARY INFORMATION OTHER POSTEMPLOYMENT BENEFITS JUNE 30, 2022 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 June 30, 2018 June 30, 2017 Annual money-weighted rate of return, net of investment expense N/A N/A N/A N/A N/A 5.44% Schedule of Investment Return Note: This schedule is intended to present information for 10 years. Until a 10-year trend is compiled, information is presented for those years for which information is available. See notes to required supplementary information. - 77 - TOWN OF BREWSTER NOTES TO REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2022 Pension Plan Schedules A.Schedule of the Town’s Proportionate Share of the Net Pension Liability The Schedule of Town’s Proportionate Share of the Net Pension Liability details the allocated percentage of the net pension liability; the proportionate share of the net pension liability, and the covered employee payroll. It also demonstrates the net position as a percentage of the pension liability and the net pension liability as a percentage of covered payroll. B.Schedule of Town’s Contribution Governmental employees are required to pay an annual appropriation as established by PERAC. The appropriation includes the amounts to pay the pension portion of each member’s retirement allowance, an amount to amortize the actuarially determined unfunded liability to zero in accordance with the System’s funding schedule, and additional appropriations in accordance with adopted early retirement incentive programs. The appropriations are payable on July 1, and January 1. The Town may choose to pay the entire appropriation in July at a discounted rate. Accordingly, actual contributions may be less than the “total appropriation”. The pension fund appropriation is allocated to the Town based on covered payroll. C. Schedule of the Commonwealth’s Collective amounts of the Net Pension Liability The Commonwealth of Massachusetts is a nonemployer contributor and is required by statute to make all actuarially determined employer contributions on behalf of the member employers which creates a special funding situation. Since the Town does not contribute directly to MTRS, there is no net pension liability to recognize. This schedule discloses the Commonwealth’s 100% share of the collective net pension liability that is associated with the Town; the portion of the collective pension expense as both a revenue and pension expense recognized by the Town; and the Plan’s fiduciary net position as a percentage of the total pension liability. D.Changes in Plan Provisions – None Other Postemployment Benefits Schedules A.Schedule of the Town’s Net OPEB Liability and Related Ratios The Schedule of the Town’s Net OPEB Liability and Related Ratios presents multi-year trend information on changes in the plan’s total OPEB liability, changes in the plan’s net position, and ending net OPEB liability. It also demonstrates the plan’s net position as a percentage of the total liability and the plan’s net OPEB liability as a percentage of covered-employee payroll. B.Schedule of the Town’s Contribution The Schedule of the Town’s contributions includes the Town’s annual required contribution to the plan, along with the contribution made in relation to the actuarially determined contribution. The Town is not required to fully fund this contribution. - 78 - TOWN OF BREWSTER NOTES TO REQUIRED SUPPLEMENTARY INFORMATION JUNE 30, 2022 C.Schedule of Investment Return The Schedule of Investment Return includes the money-weighted investment return on the Plan’s other postemployment assets, net of investment expense. D.Changes in Provisions - None - 79 - Robert E. Brown II, CPA CERTIFIED PUBLIC ACCOUNTANTS 25 CEMETERY STREET — P.O. BOX 230 Mendon, Massachusetts 01756 Phone: (508) 478-3941 December 15, 2022 Peter Lombardi Town Administrator Town of Brewster 2198 Main Street Brewster, MA 02631 Dear Mr. Lombardi: We are pleased to confirm our understanding of the nature and limitations of the services we are to provide for the Town of Brewster, Massachusetts. We will apply the agreed -upon procedures which the U.S. Department of Treasury has specified regarding the Attestation Examination Engagement of Certain Eligible Recipients of the Coronavirus State and Local Fiscal Recovery Funds Program, listed in the attached compliance supplement, for the fiscal year ending June 30, 2022. This engagement is solely to assist the Town of Brewster, Massachusetts and the U.S. Department of Treasury in order to determine whether the Town is in compliance with the compliance requirements set forth by the U.S. Department of Treasury for Alternative Coronavirus State and Local Fiscal Recovery Funds compliance examinations. Our engagement to apply agreed -upon procedures will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of those parties specified in the report. Consequently, we make no representation regarding the sufficiency of the procedures described in the attached schedule either for the purpose for which this report has been requested or for any other purpose. If, for any reason, we are unable to complete the procedures, we will describe any restrictions on the performance of the procedures in our report or will not issue a report as a result of this engagement. Because the agreed -upon procedures listed in the compliance supplement do not constitute an examination, we will not express an opinion on internal control over compliance. In addition, we have no obligation to perform any procedures beyond those listed in the attached schedule. We will submit a report and our findings. This report is intended solely for the use of the management of the Town of Brewster, Massachusetts and the U.S. Department of Treasury and should not be used by those who did not agree to the procedures and take responsibility for the sufficiency of the procedures for their purposes. Our report will contain a paragraph indicating that had we performed additional procedures, other matters might have come to our attention that would have been reported to you. We began our procedures on or after November 17, 2022, at the conclusion of our engagement, we will require a representation letter from management that, among other things, will confirm management's responsibility compliance in accordance with the compliance requirements described in the Compliance Supplement. Our fee for these services will be $3,500. The fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered. If significant additional time is necessary, we will discuss it with you before we incur additional costs. We appreciate the opportunity to assist you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy, and return it to us. If the need for additional services arises, our agreement with you will need to be revised. It is customary for us to enumerate these revisions in an addendum to this letter. If additional specified parties of the report are added, we will require that they acknowledge in writing their responsibility for the sufficiency of procedures. Very truly yours, Certified Public Accountants RESPONSE: This Ott f rrectly sets forth the understanding of the Town of Brewster, Massachusetts By: Title: t " Date: DEPARTMENT OF THE TREASURY ASSISTANCE LISTING 21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Requirements for an Alternative Compliance Examination Engagement for Recipients That Would Otherwise be Required to Undergo a Single Audit or Program -Specific Audit as a Result of Receiving CSLFRF Awards A. OVERVIEW The US Department of the Treasury ("Treasury") recognizes that many recipients of Coronavirus State and Local Fiscal Recovery Funds ("CSLFRF") may newly be required to complete a Single Audit o: a Program -Specific Audit pursuant to the Single Audit Act and its implementing regulations, 2 CFR Part 200, Subpart F, due to their receipt of an CSLFRF award. which may lead to them expending $750,000 or more during their fiscal year in Federal awards. This may be because the recipient has not received federal financial assistance before, or the other federal financial assistance they expended did not exceed the $750,000 audit threshold set forth 2 CFR 200.501(a). This section describes an alternative approach for CSLFRF recipients that would otherwise not be required to undergo an audit pursuant to 2 CFR Part 200, Subpart F, if it was not for the expenditures of CSLFRF funds directly awarded by Treasury. This alternative approach is permitted by OMB as further described in the 2021 OMB Compliance Supplement, Part 8, Appendix VII — Other Audit Advisories and as detailed below. However, an CSLFRF recipient may still elect to undergo a Single Audit or a Program -Specific Audit under 2 CFR Part 200, Subpart F. Recipient Eligibility Recipient eligibility to use this alternative approach is as follows: CSLFRF recipients that expend $750,000 or more during the recipient's fiscal year in federal awards and which meet both criteria listed below have the option to follow the alternative CSLFRF compliance examination engagement: 1. The recipient's total CSLFRF award received directly from Treasury or received. (through states) as,a non -entitlement unit of local government is at or below $10 million; and 2. Other federal award funds the recipient expended (not including their CSLFRF award funds) are less than $750,000 during the recipient's fiscal year. April 2022 Coronavirus State and Local Fiscal Recovery Funds Treasury Alternative Compliance Examination Engagement The alternative approach tr.. a Single Audit or Program -Specific Audit under 2 CFR Part 200, Subpart F, pernlits eligible.recipients to engage a practitioner to perform a compliance examination engagement in accordance with the Government Accountability Office (GAO) Government Auditing Standards. The GAO Government Auditing Standards direct practitioners to conduct these engagements in accordance with the American Institute of Certified Public Accountants (AICPA) Statements on Standards for Attestation Engagements. The AICPA attestation standards are codified in the AT -C section of the AICPA's Professional Standards and. AT -C section 315, Compliance Attestation, which is the standard to be followed. This engagement, which results in an opinion on compliance, is to be directed at the compliance requirements described below in D. Compliance Requirements. This alternative is intended to reduce the burden of a full Single Audit or Program -Specific Audit on eligible recipients and practitioners, as well as uphold Treasury's responsibility to be good stewards of federal funds. This balance of burden reduction and Treasury responsibility to be good stewards is achieved in several ways as follows: • A financial statement audit is not required for those eligible recipients that expend award funds from other Federal programs. A compliance examination engagement simplifies the engagement for both recipients and practitioners. • A formal schedule of expenditures of federal awards is not required as the practitioner opines directly on compliance for a single program. • The requirements for internal control in 2 CFR 200.514(c) are not relevant to the engagement, although AT -C 315, paragraph .15, still requires the practitioner to obtain an understanding of relevant portions of internal control over compliance sufficient to plan the engagement and to assess control risk for compliance with specified requirements. The engagement still involves testingof the compliance requirements described below and results in a related examination opinion which is similar to the compliance opinion provided under 2 CFR Part 200, Subpart F. The engagement reporting is simplified as compared to audit report required by 2 CFR Part 200, Subpart F. One compliance examination opinion is issued (versus up to 3 reports for a Single Audit or Program -Specific Audit) and the reporting allows for reporting findings that are noted in a similar manner to how they are reported for audits under 2 CFR Part 200, Subpart F. Compliance Supplement 2022 4-21.027-2 The following subsections of this section align with normal OMB Compliance Supplement presentation for a Federal program; however, practitioners performing the alternative compliance examination engagement should use this "Other Information" section as a standalone document. Practitioners should not use Part 3 of the OMB Compliance Supplement or the full Part 4 section of the CSLFRF Program Compliance Supplement (designated for audits of th,e program performed under 2 CFR Part 200, Subpart F) when testing compliance. Instead, the examination objectives and suggested examination procedures below should be used on their own. B. PROGRAM OBJECTIVES CSLFRF provides direct payments to states (defined to include the District of Columbia), US territories (defined to include Puerto Rico, US Virgin Islands, Guam, Northern Mariana Islands, and American Sari oa), tribal governments, metropolitan cities, counties, and (through states) non -entitlement uni';a of local government (collectively the "eligible entities") to: 1. Respond to the COVID-19 public health emergency or its negative economic impacts, including by providing assistance to households, small businesses, nonprofits, and impacted industries, such as tourism, travel, and hospitality; 2. Respond to workers performing essential work during the COVED -19 public health emergency by providing premium pay to eligible workers of the recipient that perform essential work or by providing grants to eligible employers that have eligible workers who are performing essential work; 3. Provide government services, to the extent the COVID-19 public health emergency caused a reduction in revenues relative to the revenues collected in the most recent full fiscal year of the eligible entities; and, 4. Make necessary investments in water, sewer, or broadband infrastructure. C. PROGRAM PROCEDURES 1. Overview . Sections 602 and 6'i 3 of the Social Security Act (the "Act"), as added by section 9901 of the American Rescue Plan Act of 2021, Pub, L. No. 117-2 (Mar. 11, 2021) authorized the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, respectively (referred to collectively as the "Coronavirus State and Local Fiscal Recovery Funds" or "CSLFRF"). CSLFRF is administered by the Treasury and provides assistance in the form of direct payments for specified uses. CSLFRF provides ;350 billion for payments to eligible entities. The total allocations to the eligible entities under CSLFRF are as follows: April 2022 Coronavirus State and Local Fiscal Recovery Funds Treasury 1. $195.3 bill .n reserved for making payments to the 50 states and the District of Columbia; 2. $4.5 billion reserved for making payments to the US territories; 3. $20 billion reserved for making payments to tribal governments; 4. $45.57 billion reserved for making payments to metropolitan cities; 5. $65.1 billion reserved for making payments to counties; and 6. $19.53 billion reserved for making payments to states for distribution to Nonentitlement Units of Local Government (NEU). Prior to receipt of ward funds, all eligible entities are required to execute a Financial Assistance Agreement, which includes the Award Terms and Conditions that recipients must comply witl:in carrying out the objectives of their award. As a condition of receiving payment from CSLFRF, states, the District of Columbia, and US territories executed a Financial Assistance Agreement that included the certification required by section 602(d)(1) of the Act. Tribal and local governments are not required to provide such certification as a condition of receiving payment under CSLFRF. Eligible entities are required to use their award funds as set forth in sections 602(e)(1) and 603(c)(1) of the Act and Treasury's Final Rule, 31 CFR Part 35 to meet pandemic response needs and rebuild a strong, more equitable economy as the country recovers. 2. Source of Governing Requirements The Coronavirus State and Local Fiscal Recovery Funds program is authorized by sections 602 and 6C3 of the Social Security Act as added by section 9901 of the American Rescue Flan Act of 2021, Pub. L. No. 117-2 (Mar. 11, 2021) and codified at 42 USC 802 and 803, and implemented by Treasury's Interim Final Rule and Final Rule at 31 CFR Part 35. On January 6, 2022, the US Department of the Treasury adopted a Final Rule implementing the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF). The Final Rule responds to comments received on the Interim Final Rule and took effect on April 1, 2022. Along with the Fin^.l Rule, Treasury published a Statement Regarding Compliance with the Coronavirus Stnte and Local Fiscal Recovery Funds Interim Final Rule and Final Rule (the "Statemeit") that clarifies the transition from compliance with the Interim Final Rule to compliance with the Final Rule. Recipients should also review the Final Rule for additional informa`::on, Compliance Supplement2022 4-21,.027-4 Recipients must co;nply with the Final Rule beginning on April 1, 2022, when the Final Rule takes effect. Dior to April 1, 2022, recipients may take actions and use funds in a manner consistent with the Final Rule, and Treasury will not take action to enforce the Interim Final Rule if a use of funds is consistent with the terms of the Final Rule, regardless of when the CSLFRF funds were used. This means that Treasury will not take action to enforce against uses of the Interim Final Rule to the extent that the recipient wishes to change its planned uses of CSLFRF funds in a manner consistent with the Final Rule. Auditors must audit recipients on award funds they expended for their fiscal year 2022 based on the requirements set forth in the Act, Treasury's Interim Final Rule, Treasury's Final Rule, and Frequently Asked Questions (FAQs) that were in effect at the time of those expenditures. Auditors must aud', recipients on award funds they expended on and after April 1, 2022, when the Final Rule- at 31 CFR Part 35 became effective as well as FAQs that are in effect at the time of' those expenditures. 3. Availability of Other Program Information Additional information on the requirements for CSLFRF available through the program webpage on Treasury's website at Coronavirus State and Local Fiscal Recovery Funds J US Department of the Treasury. CSLFRF's Compliance and Reporting Guidance can be found at Recipient Compliance and Reporting Responsibilities j US Department of the Treasury. The Final Rule, an overview of the Final Rule, and FAQs about CSLFRF are outlined on the program webpage on Treasury's website at https:i/liome.treasury.gov/policyissues/coronavirus/assistance-for-state-local-and-tribal- governments/state-and-localfiscal-recovery-funds. If there are specificquestions regarding CSLFRF, the Office of Recovery Programs may be contacted by e-mail at SLFRF(r7r,treasury.gov. D. COMPLIANCE REQUIREMENTS Preconditions for the Compliance Examination Engagement Consistent with, and in ad-ition to, the preconditions for an attestation engagement are outlined in the AICPA's attestation standards in AT -C 105, Concepts Common to All Attestation Engagements, AT -C 205, Examination Engagements, and AT -C 315, Compliance Attestation. As a precondition to this c-Nmpliance examination engagement, the practitioner should determine that: April 2022 Coronavirus State and Local Fiscal Recovery Funds Treasury a. management can p`ovide evidence to the practitioner that it meets the recipient eligibility criteria, for the alternative compliance examination engagement as outlined in Section A, "Recipient Eligibility;" b. management accepts responsibility for the entity's compliance with the compliance requirements below and the entity's internal control over compliance; and c. management evaluates the entity's compliance with the compliance requirements in this section. Compliance Requirements Relevant to the Compliance Examination Engagement The requirements noted with a "Y" in the "Matrix of Compliance Requirements" below are subject to the compliance examination engagement. A B C E F G H I J L M N Activities Allowed or Unallowed Allowable Costs/Cost Principles a' 1 bo U W Equipment/ Real Property Management Matching, Level of Effort, Earmarking Period Of Performance Procurement Suspension & Debarment Program Income Reporting tbA 'a'2 o J `. ti o 11 Special Tests and Provisions Y Y N N N N N N N N N N A. Activities Allowed or Unallowed Compliance Requirement Recipients have considerable flexibility to use CSLFRF funds on activities to address the diverse needs of their communities. However, the CSLFRF Final Ru1P identifies specific restrictions. In-depth description of the unallowed activities (referred to in the CSLFRF Final Rule as ineligible uses) can be found in the "Restr'ctions on. Use" section of the Coronavirus State and Local Fiscal Recovery Funds: Overview of the Final Rule. The ineligible uses are listed below: • Offset a reduction in net tax revenue (applicable to states and territories) Deposits into pension funds (applicable to all recipients except Tribes) Compliance Supplement 2022 4-21.027-6 • Debt servicf,, or replenishing financial reserves (e.g., "rainy day funds") (applicable to all recipients) • Satisfaction of settlements and judgements (applicable to all recipients) • Programs, s'Prvices, or capital expenditures that include a term or condition that undermines efforts to stop the spread of COVID-19 (applicable to all recipients) Examination Objective Determine whether the recipients used CSLFRF funds for ineligible uses. Suggested Examination Procedures Obtain an understanding of the design of relevant portions of internal control over compliance regarding unallowable activities by performing some or all of the following: a. Inquiries of appropriate management, supervisory, and staff personnel b. Inspection of the entity's relevant documents c. Observation of the entity's activities and operations • Review a sample of CSLFRF expenditures to determine if recipients used CSLFRF funds for ineligible uses B. Allowable Cost/Cost Principles Compliance Requirement Recipients that are eligible for the alternative compliance examination engagement may elect the standard allowance for revenue loss, pursuant to which they could use the entirety of their allocation for the provision of government services. Recipients are required to comply with 2 CFR 200.404(e) regarding reasonable costs, and, as such, are required to not deviate from their established practices and policies regarding the incurrence of costs. Examination Objective Determine whether the recipient significantly deviated from its established practices and policies regarding the incurrence of costs. Suggested Examination Procedures April 2022 Coronavirus State and Local Fiscal Recovery Funds Treasury Obtain an understanding of the design of relevant portions of internal control over compliance and established practices and policies regarding the incurrence of costs by performing some or all of the following: a. Inquiries of appropriate management, supervisory, and staff personnel b. Inspection of the entity's relevant documents c. Observation of the entity's activities and operations • Test a sample of SLFRF expenditures to determine that the recipient treated costs consistently with its established practices and policies. E. REPORTING As described in the GAO Government Auditing Standards, and elaborated upon in AICPA standards, the practitioner issues the following reporting in the alternative compliance examination engagement: • Practitioner's Examination Report prepared in accordance with AT -C 315 and Government Auditing Standards. • Schedule of Findings and Responses (if applicable) that includes findings required to be reported under GAGAS and the related finding elements required by GAGAS. F. COMPLIANCE EXAMINATION ENGAGEMENT SUBMISSION INSTRUCTIONS The submission deadlines for the alternative compliance examination engagement are the same as those for Single Audits and Program Specific audits due in accordance with 2 CFR Part 200, Subpart F. Therefore, the results of the alternative compliance examination engagement must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per OMB Memorandum M-21-20, Promoting Public Trust in the Federal Government through Effective Implementation of the American. Rescue Plan Act and Stewardship of the Taxpayer Resources, recipients that have not yet filed their Single Audits with the Federal Audit Clearinghouse as of the date of OMB Memorandum M-21-20 (i.e., March 19, 2021) that have fiscal year -ends through June 30, 2021, may delay the completion and submission of the Single Audit reporting package, as required under 2 CFR 200.501, to six months beyond the normal due date. This extension can also be applied to the completion and submission of the alternative compliance examination engagement for the same periods as described in OMB Memorandum M-21-20 for Single Audits. Compliance Supplement 2022 4-21.027-8 Additional instructions for where and how to submit the results of the alternative compliance examination engagement will be forthcoming and posted to the Coronavirus State and Local Fiscal Recovery Funds' website. ARTICLE X Audit Committee1 [Adopted 11-18-2019 FYTM, Art. 8] §12-20.Membership; Terms. §12-21.Duties. A.There shall be an Audit Committee consisting of five members, two to be appointed by the Select Board, two to be appointed by the Finance Committee, and one to be appointed by the Moderator. No member of the Audit Committee shall be a compensated Town employee, other than a person holding a position designated by the Select Board as a "special municipal employee" for purposes of the Conflict of Interest Law. Notwithstanding the provisions of §12-1 of the General Bylaws, a Finance Committee member may serve as a member of the Audit Committee. The appointing authorities shall seek to appoint persons to the Audit Committee with professional experience in accounting, finance, law, or business management. The Town Administrator and the Finance Director shall serve as ex officio, nonvoting members of the Committee, and shall not count toward the quorum. B.Appointments to the Audit Committee shall be for three-year rotating terms, with initial appointments as follows: the Select Board and the Finance Committee shall each appoint one person for terms to end on June 30, 2020, and one person for terms to end on June 30, 2021; the Moderator shall appoint one person for a term to end June 30, 2022. A.The Audit Committee shall solicit, interview, and recommend to the Chief Procurement Officer a firm or firms of independent auditor(s) that the Audit Committee has determined are best qualified to provide audit services and report on the financial statements issued by the Town. The Audit Committee shall review the audit plan with the independent auditor(s) and, upon completion of the audit, meet with the independent auditor(s) to review the results of the audit, including the annual financial reports, management letters and similar communications, the Town's response, and recommendation for any corrective actions. The Audit Committee shall, following receipt, transmit a copy of the completed audit, including management letters and related communications, to the Finance Committee and the Board of Selectman by the end of the calendar year within the Fiscal Year covered by the audit. B.Notwithstanding the duties listed in this section, the recommendations of the Audit Committee will not replace, constrain, nor infringe upon the duties of the Chief Procurement Officer as prescribed under the provisions of the Town of Brewster General Bylaw. 1.Editor&apos;s Note: Former Art. X, New Elementary School Building Committee, adopted 5-9-1988 ATM, Art. 91, as amended, was repealed 5-3-1999 ATM, Art. 17. Prior to this, Art. X, Elementary School Committee, adopted 5-12-1986 ATM, Art. 28, as amended, had been repealed 5-13-1991 ATM, Art. 33. §12-20 §12-22 :1 §12-22.(Reserved) §12-23.(Reserved) §12-22 §12-23 :2 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Manager, on behalf of Bay Property Planning Committee RE: Recommended Summer 2023 Brewster Community Pool Program and Fee Structure DATE: February 24, 2023 On January 17, 2023, the Bay Property Planning Committee hosted a public forum regarding information and potential plans for opening the community pool in Summer 2023. The forum was well attended, with approximately 100 residents attending in total (both in-person and virtual via Zoom). Residents provided input both at the forum and following that session through emails to the committee. The BPPC reconvened on January 24 to consider the collective public feedback as well as follow-up recommendations from Town staff seeking to address suggestions raised by residents. Following their deliberation, the committee unanimously voted their recommendations for Summer 2023 as follows: Pool will be open from at least June 26 through August 15, from at least 8AM to 6PM – Town staff subsequently confirmed our intent to open the beach and pool at 7AM Programming will include lap swim, open swim, swim lessons, water aerobics, and group activities for Brewster Recreation and Nauset Youth Alliance – details to be determined by the Recreation Commission Membership will be limited to residents only and include five tiers: o $75 for seniors (aged 70+) o $125 for two-person household seniors (at least one aged 70+) o $100 for individuals o $150 for two-person households o $200 for families Members will be permitted to pre-purchase guest passes to bring up to ten (10) accompanied guests for $50 Town will offer at least four (4) dates when residents can drop-in to use the pool ($5/day) without purchasing membership Residents will receive information to register for memberships through Town-wide mailings this spring. Residents with limited means may apply to the newly created Good Neighbors Fund to help cover membership costs. Office of: Select Board Town Manager Town staff continue working through the many operational details associated with successfully launching this new service to residents. Further public updates will be provided in the coming months. 1 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Opening the Bay Property Pool: Information & Public Input Session Bay Property Planning Committee Town of Brewster January 17, 2023 Cape Cod Sea Camps 2 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Welcome Agenda Bay Property Planning Committee Bay Property Pool Possible Pool Season & Activities Pool Financing Eligibility to Use the Pool Revenue and Fees Operating the Pool Property Access & Temporary Parking Pool Opening Milestones Public Comment & Questions Cape Cod Sea Camps 3 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Near unanimous vote of nearly 1,500 voters Set town meeting attendance record Bay Property was acquired for: Habitat & watershed protection Open space Conservation Passive & active recreation Community housing and/or General municipal purposes Oct. 5, 2021: Special Election (Ballot Question) Approved by 87% (3,272 votes cast) Nov. 24, 2021: Town of Brewster purchase Town of Brewster Brewster Town Meeting Sep. 26, 2021 Acquisition of the Cape Cod Sea Camps Sep. 26, 2021: Special Town Meeting voters approved Sea Camps acquisition 4 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Bay Property Planning Committee COMMITTEE POSITION NAME Chair & Vision Implementation Committee Representative Amanda Bebrin Vice Chair Katie Miller Jacobus Clerk Karl Fryzel Member/Select Board Rep.Mary Chaffee Member/Select Board Rep.Ned Chatelain Member Caroline McCarley Member John Phillips Member Clare O’Connor Rice Member Peter Johnson Recreation Commission Rep. Thomas Wingard Natural Resources Commission Representative Patricia Hughes Alternate Allyson Felix Town Staff Peter Lombardi Voting Members Non-voting Liaisons & Representatives ROLE Finance Committee Liaison Open Space Committee Liaison Council on Aging Liaison Affordable Housing Trust Liaison Cultural Council Liaison Mass. Audubon Representative YMCA Cape Cod Representative Brewster Conservation Trust Representative 5 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Bay Property Committee Purposes Short-term Uses Open First Light Beach: Done Arts & cultural events: Ongoing Recreation & sports activities: Ongoing Open Bay Property pool Long-term Uses Engage public throughout planning process Create a proposal for future uses Present long-term plan to Town Meeting for voter consideration & approval The Committee’s Primary Purposes: Determine Bay Property existing conditions Evaluate short-term public access opportunities Engage the public to gather input & build consensus Propose recommended long-term uses 6 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 The Bay Property Pool Location The pool area is located on the eastern edge of the Bay Property.Bay Parcel Pool Area Keen Summit Partners Town of Brewster Spruce Hill Area Entrance 7 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 The Bay Property Pool (Part 1) The pool area contains three structures all built in 2009. Pavilion The Pool Pool House *The pool is covered in this photo. 8 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 The Bay Property Pool (Part 2) Pool House contains: 2 bathrooms Office Mechanical & equipment rooms Pavilion (open air structure) 40 x 60 feet Roof over concrete slab Solar panels (generate power for pool operations) Current pool parking: 4 spaces BSI Builders Sys t em Inc Cape Cod Sea Camps The Pool House The Pavilion 9 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 The Bay Property Pool (Part 3) Lanes : 75 fee t long (25 yards) 42 feet wide 40 fee t wide 30 feet wide 3 feet deep 9 feet deep 4 feet deep 10 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 The Bay Property Pool (Part 4) Water system: Chlorine Deck surface: Concrete Last used: Summer 2020 Lap lanes: 6 lanes Pool capacity: Up to 271 persons (150 typical) Water temperature: Camp heated pool to 84 degrees Pool access points: 4 ladders, 1 stairs, 1 ADA compliant lift Current state: Winterized; has been maintained by property manager Lights: Lights on buildings but not in pool; camp did not use pool after dark Cape Cod Sea Camps 11 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 2023 Pool Planning Considerations Year 1 Strategy: Keep things simple Gather data to evaluate for future planning Recognize Constraints: Financial Staffing (currently 1 full-time employee managing both properties) Capacity Time Government procurement (purchasing & contracting) regulations Lack of in-house pool operating experience Hermiston, OR 12 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Potential Pool Season & Schedule Tentative Summer 2023 Season* Pool Opening: July 1, 2023 at latest Pool Closing: At least mid-August (Labor Day if adequate staff) Potential Hours of Operation 7 days/week 8AM to 6PM (closed 1 weekday morning for chlorine treatment) Same as First Light Beach access MustDoBrisb ane.co m * May incrementally increase in future years, but is generally consistent with other Massachusetts town pools 13 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Possible Pool Activities (Year 1) Possible Pool Uses Open swim: Pool open to all ages* Lap swim: Drop-in or reserved Aquatics classes Reserved use periods (potential revenue) Youth Swim Lessons Town suggests moving swim lessons to the pool from Long Pond Town Events Family fun events Recreational “Olympics” day GreataerLousivilleYMCA Annapolis.gov 14 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Possible Pool Activities (Years 2+) Future Activities to Consider (Dependent on Resources) Low impact exercise classes High intensity exercise classes Masters swim program Adult swim lessons Adaptive swim classes (for individuals with disabilities) Chica go Park District 15 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Eligibility to Use the Pool Town’s Recommendation for Year 1: Brewster residents only* Same model as First Light Beach Would minimize operational impacts of managing property access Would allow Town to gather data on demand & use to guide pool operations going forward Edward Barber *Same eligibility as beach permits 16 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Pool Financing Nov. 14, 2022–Town Meeting voters approved: Revolving fund to manage pool revenues & expenses Will keep pool budget separate & self-sustaining $200,000 for community pool start up costs, equipment, supplies, operations & maintenance $250,000 for creation of pool parking lot 17 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Pool Fees Overview Examples of other Town services supported by user fees: Captains Golf Course Recycling Center Beach access Shellfishing Recreation programs Other Potential Revenue Sources Class/activity fees Rental revenue Non-resident passes (years 2+) Key Question: Should the pool be completely self-supporting (through membership fees, class fees & other revenue) or should resident tax dollars be used to help keep fees lower for users? Captains Golf Course 18 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Pool Membership Fees Suggested Year 1 pool fees: To cover estimated operating expenses (consistent with other MA town pools): Individual membership:$100 Family membership*:$200 Senior membership:$75 Revenue implications: If 300 memberships in each of these 3 categories are purchased $112,500 revenue Estimated Year 1 operating costs $125,000 “Test Swim” opportunities Scheduled “test swim” days: $5 *Family membership defined as all household members 19 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Drop-in Fees & Guests (Year 1) Many town pools offer drop-in and/or daily fee options: 1. Residents purchase a one-time day pass instead of registering for a full membership 2. Residents bring accompanied non-resident guests for a small fee Both options present a host of operational challenges & could put much greater demand on pool use Brewster could offer these options on several select days throughout the summer to gather data & inform best approach in Years 2+ 20 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Other Local Pool Fee Models Demand for the Brewster Community pool is unknown 2023 operations will provide useful data to plan the future Other Brewster Pool Fees: Ocean Edge Resort 2 indoor/3 outdoor pools $40,000 initiation fee + $8,500 annual fee Brewster Green Resort 1 indoor/1 outdoor pool Must buy timeshare + $1,000 annual fee The Woodlands 1 indoor pool 1-month fee: $80 4-month fee: $275 1-year fee: $700 * Only open to age 55+ 21 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Operating the Pool:Possible Partnerships Opening the pool in 2023 will be challenging without help. Brewster would benefit from working with an experienced partner like the YMCA of Cape Cod who can provide certain services Town has had discussions with YMCA about a possible partnership Will need at least 10-12 lifeguards, depending on season and hours of operation; it’s difficult hiring lifeguards at this time – YMCA could assist Town’s Sea Camps Property Manager is a Certified Pool Operator Partnership with YMCA would require a government procurement process (Request for Proposals) 22 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Bay Property Summer Access Proposed Summer 2023 Bay Property Travel Routes: One travel loop to & from First Light Beach parking One travel loop to & from pool parking Brewster beach vehicle permit will be required to access the Bay Property for both beach & pool 23 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Pool Parking As a Camp Pool: No need for a vehicle parking area Campers walked to the pool As a Town Pool: Almost all pool users will need vehicle parking ADA-compliant handicapped parking is required A safe drop-off area is needed Safe vehicle flow is needed–must be coordinated with beach access Cape Cod Sea Camps Cape Cod Sea Camps 24 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Year 1 Temporary Pool Parking Propose to resurface tennis courts adjacent to the pool as a temporary measure (while long-term plans for the entire property are created) Expect to create 32 new spaces & 4 handicapped parking spots in this area Will evaluate optimal size & location of permanent parking area after 1 or more seasons of use Will require some stormwater management measures Aim to avoid tree removal as much as possible Overflow parking will be between the white administration building & athletic fields 25 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Pool Opening Milestones To open the pool in summer 2023, we need to: 1. Identify desired season, hours, & programs 2. Determine staffing model to support proposed program 3. Develop/issue Request for Proposal (RFP) for pool management & award bid/contract 4. Determine fee structure 5. Adopt pool regulations 6. Procure pool equipment 7. Prepare pool parking 8. Prepare pool water 26 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 What Do You Think? What are your priorities for Year 1? What about for Years 2+? What programs would you like offered? Should pool membership fees cover all operating costs? Should the Town seek revenue opportunities like rentals of the pool facility? Other comments or questions? 27 Bay Property Planning Committee Bay Property Pool Public Forum–Jan. 17, 2023 Thank You The Bay Property Planning Committee appreciates your participation! Questions/comments can be sent to the Committee: bppc@brewster-ma.gov Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: COVID Relief Fund Committee RE: Update on Committee Actions and Request to Repurpose Funds DATE: February 22, 2023 In the Summer of 2020, the Town created the COVID Relief Fund to assist Brewster residents who were directly affected by COVID-19. Residents could apply for financial assistance for urgent situations that would help them avoid a crisis, such as homelessness or who were seeking finance assistance to avoid loss of heat, other utilities, assistance paying for medical bills, etc. The seven member COVID Relief Fund Committee was created to review staff recommendations on applications for financial assistant from the COVID Relief Fund. The Committee held its first meeting in October of 2020. The Committee has held a total of 22 meeting; 3 in 2020; 12 in 2021, and 7 in 2022. In the Spring of 2021, due to fewer than anticipated applications, the Committee conducted outreach with information on the fund, and raised the financial eligibility criteria from 80% AMI to 100% AMI. In November of 2021, based on feedback from staff who review the applications, the maximum amount of award was increased from $1,000 to $2,000 per applicant. Shortly thereafter the AMI was increased to 110%. The Committee has reviewed over 20 applications and has awarded just over $27,000 from the COVID Relief Fund. Awards range in amounts from $381.88 up to $2,000. The fund has assisted residents with childcare payments, utility bills, rent and mortgage payments, car and car insurance payments, health insurance payments, and medical bills. There is just over $16,000 remaining in the fund. With the dramatic drop off in applications for financial assistance the Committee would like to see the COVID Relief Fund become the Good Neighbor Fund. By removing the criteria of being directly impacted by COVID-19, we feel this will allow more residents in need to apply for financial assistance. We recommend keeping the financial eligibility criteria at 110% of AMI, with a maximum award amount of $1,000 per applicant. Each of the Committee members is willing to serve on the Good Neighbor Fund Committee until the funds are expended. We have adapted the COVID Relief Fund application to reflect these changes and the Town’s internal process will remain the same. We have reached out to several of the significant donors to the COVID Relief Fund and they support the change in the fund. Town of Brewster 2198 Main Street Brewster, MA 02631 Application for Brewster Good Neighbor Fund Applicant: Complete Part 1 and email the document to neighborfund@brewster-ma.gov Brewster Town Staff will contact you to complete the remainder of the application. Part 1: Demographics and Reason for Need (to be completed by applicant): Applicant Name: _________________________________________ Date: _________ Address: ______________________________________________________________ Phone(s): ______________________________ Email: _________________________ List ALL people in Household Name Relation DOB Length of Residency in Brewster: _____________________ in Years/Months Residency Type: ____Owns ___Rents (Market Rate) ____Rents (Affordable/Subsidized) ____ Homeless Amount Requested: $ ___________________ (Subject to funding limits) Requested for (e.g. rent, utility; must be specific) Must provide documentation. Money will go directly to vendor(s). Describe Why Financial Assistance is Needed at This Time: Other Funding Sources Already Utilized/Sought: Comments: I understand that a full review of my financial need will be conducted by Brewster Town Staff before a decision is made about my application, and documentation will be required of me to verify the information I have shared herein. I authorize the Town of Brewster to share information about my situation with the Review Team and Brewster Good Neighbor Fund Committee (BGNFC). I understand that my identity will be kept confidential from the BGNFC in order to maintain privacy. I further authorize the Town of Brewster to communicate with the entity collecting payment, as necessary, to complete this funding request. I certify that all information provided in this form is true and accurate. I understand that any false information on this application or statements given are punishable by law and will lead to cancellation of the application. Signature: _________________________________________ Date: _________________________ 1 For Staff Completion Only Part 2: Assessment of Eligibility and Financial Need (to be completed by Brewster Town Staff with applicant): Verification of Identity & Residency: __ Yes __ No How Verified: Household Monthly Income Information: Employment Income (incl. self-employment) Disability/Assistance Income (SSDI, AFDC/TAFDC, EAEDC) Retirement Income/Source(s): Other Pension & Retirement Allowance (SS, distributions, pensions) Unemployment Veteran’s Benefits/Pension, including 115 benefits Worker’s Compensation Net Profit from Business/Interest/Dividends Rental Income Alimony/Child Support Income from ALL other Household members, over the age of 18 Other: ______________________________________ Total Monthly Income: Monthly Expenses: Rent/Mortgage Insurance/Taxes Groceries/Food Cable/Internet Car (incl. payment, insurance, maintenance, gas) Utilities (Electricity, heat - ___ Oil ___ Gas ___ Electric Water Phone (Cell, home) Child Support Other (transportation, fitness, misc.): _____________ Total Monthly Expenses: Liquid Asset Account Balance(s) – Savings, Checking, Investments, CDs, IRAs, 401k, Annuities, Stocks, etc.: Client appears to meet qualifications for the following programs/subsidies: ___ Food Pantry ___ Fuel Assistance ___ SNAP ___ Property Tax exemption ___ Free/reduced lunch ___ Mass Health Amount Requested: Reason for Request: 2 Other Funding Sources Available: ___ Yes ___ No – Explain Previous Fund Recipient? ___ Yes ___ No If yes, when, amount, and reason: ___________________________ Documentation of Income/Assets provided: ___ Income Tax Return __ Bank Statements ___ Statement/letter from SS, SSDI, UI, etc. ___ 1099’s __ Insurance policies ___ Other: ___ None (document reason): Financial Assistance Guidelines Reviewed with Client: __ Yes __ No Staff initials: ___________  Applicant must be a Brewster resident.  Funds are limited and completion of this form is not a guarantee of approval.  Income Limits are used as a basis to assess eligibility for financial assistance. Other factors, such as expenses and individual need are also taken into consideration. Acknowledgement/Consent Statement Signed (in Part 1): ___ Yes ___ No – list reason Staff Recommendation: Plan for Managing Future Needs: SIGNATURES: Client Date Staff Signature Date APPROVAL: Brewster Council on Aging Director Date Approving Authority Signature Date Treasurer/Collector Date 3 Town of Brewster 2198 Main Street Brewster, MA 02631 Brewster Good Neighbor Fund Application Review Procedure For Internal Use Only GENERAL INFORMATION Brewster Town Staff is available to meet with residents of all ages to provide information, support, and referrals. A large part of the work we do involves a thorough assessment to identify a person’s needs and make recommendations on how to help meet those needs. If a resident comes to the Town seeking financial assistance from the Good Neighbor Fund, we follow the procedure outlined below. Residents are eligible for financial assistance for urgent situations that would help them to avoid a crisis such as homelessness or loss of heat, as well as non-urgent situations such as assistance with childcare, after school care, summer programs, utility bills, medical bills, etc. The following qualifying criteria applies to residents making requests:  Must have lived in Brewster for at least 3 months (exceptions can be made based on Staff recommendation)  Able to provide verification of residency, income, expenses through residency documents, bank statements, pay stubs, tax return, etc.  Meet financial eligibility criteria for household size. We typically use HUD Low Income (110% AMI) Limits. APPLICATION/ASSESSMENT PROCEDURE: 1. Part 1 of Application for Good Neighbor Fund Assistance – Brewster (fillable PDF) is completed and submitted to the Town by email for triage. Those without email/internet access can call Brewster Town Staff to complete the application over the phone. 2. Brewster Town Staff contacts the applicant to setup a phone interview or in person interview. 3. Brewster Town Staff reviews and completes Part 2 of the application with the applicant, requesting that the applicant provide any required documentation to Staff (bank statement, income tax returns, overdue balance notices, invoices, etc). 4. Brewster Town Staff reviews entire case once all documentation requested is received. Staff prepares recommendation for approval or denial to present to the Brewster Good Neighbor Fund Committee for review at their next meeting. In order to maintain privacy, applicant’s identity remains confidential outside of the necessary Town Departments. 5. The Brewster Good Neighbor Fund Committee will endeavor to provide decisions at their bimonthly meeting. 6. If request is approved, Brewster Council on Aging Director will request Payee information from applicant (if not already obtained), which may include a W9 in certain situations. 7. Funds distributed from Brewster’s Good Neighbor Fund: Brewster Council on Aging Director or Brewster Good Neighbor Fund Chair submits payment request to Treasurer/Collector’s Office requesting a check be written to the Payee (never the applicant directly), with the amount approved and any other details required. Treasurer will produce checks for all requests submitted by the Brewster Council on Aging Director/Good Neighbor Fund Chair. 8. Treasurer/Collector will track all payments made by the Town and will submit those payments as “no check” warrant items on a periodic basis. Brewster Council on Aging Director and/or Good Neighbor Fund Chair will track all financial assistance requests on an internal spreadsheet and report out on fund usage on a monthly basis to the Brewster Good Neighbor Fund Committee. RESTRICTIONS Staff recommend the following thresholds/caps be used as guidelines in decisions as they relate to Good Neighbor Fund relief requests: Saving thresholds (balances over these amounts would cause ineligibility until household savings drop below the threshold):  Household of 1 – $10k  Household of 2 – $15k  Household of 3 – $20k  Household of 4 – $25k  Household of 5 – $30k  And so on Maximum amount requested per applicant: $1,000. Repeat requests: Applicants can apply for Good Neighbor fund relief assistance more than once; however, fund balance, number of requests currently received, and other factors will be weighed heavily in subsequent requests by the same applicant February 24, 2023 To the Select Board: We saw that Item 16 on the February 27, 2023 Select Board meeting agenda was to discuss and vote to change the COVID relief fund to a good neighbor fund. As we were responsible for accepting and processing applications and giving recommendations to the town on appropriate recipients from the fund’s inception to our departure from the Brewster Council on Aging in June/July 2022, we feel that we can offer some insight into issues that arose during our time working with the COVID relief fund. The overwhelming majority of requests were from Brewster residents looking for a source of money, any source, that they could score without doing any work. The applicants heard (mostly through the schools) that there was a maximum of $2000 (later raised to $3000) of COVID relief money available for the asking. Many of those applying did not need the money for any reason related to COVID, and were actually surprised when we asked them how they’d been affected by COVID. Many sent us their initial request for money, and when we requested financial statements, (sometimes repeatedly) we never heard from them again. We referred all housing/rental issues to Jill Scalise, who had separate pots of money available through various housing programs. Once we referred them to her, we did not know how those requests were handled. Now it will be a good neighbor fund. Who is going to determine the suitability of requests? Who is going to ensure that those asking for money are in legitimate need? If they need heating oil, or help with an electric bill, who will require that they have applied for Fuel Assistance before coming to the town for money? Have they applied for any programs through NStar or National Grid? Who is going to make sure they have applied for MassHealth if they need help with a medical bill? Who will ensure that they have applied for SNAP, or utilize the food pantries, or the monthly food distribution through the COA if they need help with groceries? Are they going to LCOC for assistance and counseling? There are numerous programs in our community to help people through rough patches. We need to make sure that people are making use of the appropriate program(s) before approaching the town. This good neighbor fund shouldn’t turn into a one-time gift of money to people who aren’t deserving and don’t want to go through the work of applying for legitimate, ongoing, means-tested assistance. Please make sure this money gets to people who really need help. We request that this letter be added to the record of this meeting. Debra Johnson and Brenda Locke February 1, 2023 Dear Brewster Select Board, We are young professional residents of Brewster, writing to share feedback about the current town meeting process in hopes of improving accessibility for parents of young/school aged children. We are residents of Brewster for a range of 2.5 to 30 years and strive to be active participants in our town. However, there are several barriers that make it very challenging for parents of young/school aged children to participate in this vital part of our local democracy. As you are likely aware, there are many negative pressures facing young families in Brewster and Cape Cod more broadly – the astronomical cost of housing and the lack of affordable and available childcare are primary issues. It seems in the best interest of our town to facilitate a process that will engage all members of our community. Particularly opening space for the younger generations who have a lot to lose or gain looking at their future trajectory within this town but are currently inhibited by the current schedule / process of town meeting. We hope that you take these concerns seriously and look at all possible ways to enable and encourage young professionals and parents of young/school aged children to be active participants in the town meeting process. Below are some key challenges and potential solutions that have been identified. This is not an exhaustive list but should be a good starting place for consideration. Challenges: • Holding town meetings on weekday nights poses several challenges. For parents with young children and early bedtimes, this timeframe is very challenging and means maybe one parent can go, if any at all. • For families with older school aged children, opting into the childcare offered at town meeting is helpful, however when town meeting goes to 11 PM (as it did most recently), parents are excluded from fully participating. Additionally, many professionals need to be up early in the morning and staying out for town meetings late into the night is not an option. We personally watched the numbers dwindle in the last town meeting as we passed the 3rd hour. • Holding town meetings in the evening could also be a barrier for older residents who may not feel comfortable driving in the dark, especially at such a late hour. Possible Solutions: • One compelling solution is to hold town meetings on Saturday morning or afternoon, which would remove the conflict of children’s bedtimes and eliminate many of the issues above. We realize that there might be conflict with kids’ weekend sports / activities, but with town meetings only twice a year, we believe the impact would be smaller than the challenges faced with the current timing. • Alternatively, if a town meeting is held on a weekday night, the select board should consider putting a hard stop at 9 PM and continuing the meeting the following evening if necessary. • Another key solution is to have a robust childcare offering for a range of ages. Partnering with local childcare organizations or the Brewster schools to have trained childcare providers and teachers would be greatly beneficial. A childcare offering should also be highly publicized well in advance so families can confidently put Town Meeting on their calendar. Building reliable childcare into the town budget and meeting planning would make town meetings much more accessible. • Hold Spring town meetings outside where children can run around, utilize the playground and be within reach of their parents. Spring Town Meeting 2021 and the special town meeting regarding Sea Camps during COVID were great examples of this and in the view of many, two of the best town meeting experiences (they also occurred on a Saturday). Many brought their children and kids could be seen running around in the outfield. Adding a tent rental so that there is shade would also be something to consider to avoid the shared miserably hot experience that was Spring Town Meeting 2022. There is an added benefit here of integrating children into the town meeting process (rather than separating them from it) which could have positive outcomes on shaping their view of democracy and civic engagement. We want to raise these suggestions sooner than later, as they do have budget and planning implications that we would hope can be addressed prior to the Spring town meeting. From our vantage point, it would greatly benefit the town to show young residents and families that the town values their participation and future by investing in and facilitating a space where more residents can participate in the town governing process. At a minimum, town meetings should be inclusive and accessible to the greatest number of residents. We would welcome and ask for the opportunity to discuss this with the Select Board, and / or would be open to a forum as a method to open the discussion with the community. We are currently gathering support from other residents in hope that adjustments will be made to our town meeting, to move towards a process that is not only inclusive, but a positive community experience that we can all plan for and look forward to. Sincerely, Devin McGuire (3904 Main Street) Marissa Cyr (3904 Main Street) Sarah Nitsch (171 Maclean Road) Rob Nitsch (171 Maclean Road) Casey Chatelain (25 Quaker Lane) Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator RE: Potential Changes to Warrant Distribution to Residents & Spring 2023 Town Meeting Date DATE: January 6, 2023 In Fall 2022, with little notice, Gannett Publishing (current owner of the Cape Codder) both increased the price of publishing our Town Meeting warrants and notified the Town that they would no longer just distribute them to Brewster residents as they have done for many years – effectively doubling our costs and resulting in significant waste since many of their subscribers are not Brewster residents. Following this development, Town Administration researched several alternatives to provide warrant books to residents. Our recommendation is that, going forward, we use the same vendor who produces our Annual Town Report (they print warrant for many other MA towns as well). We plan to order 1000+ hard copies and we will make them available in Town offices and in local businesses well in advance of Town Meeting. We will continue to provide hard copies to residents at Town Meeting as well. Of course, the Town posts an electronic copy of the warrant on our website too. We recognize that this will be a change from longstanding tradition but continuing this past practice is not a viable option. Since the start of the pandemic, the Town held Town Meeting on Saturday mornings, starting at 10AM for numerous logistical reasons. Annual Town Meetings have typically been held on the first Monday night in May, although the start time was moved up from 7PM to 6PM in recent years. However, even with an earlier start time, the weekday evening format places time constraints on Town Meeting participation and deliberation that simply don’t exist when the meeting begins at 10AM on a weekend. The Brewster Government Study Committee (and others) have researched and debated the merits of holding the meeting on a weekday evening versus a weekend morning without having the benefit of our recent experience. In the interest of helping facilitate voter attendance at Town Meeting, the Town offers free childcare for families and free COA transportation for seniors. With very few exceptions, residents do not avail themselves of these services. Holding the meeting on a weeknight versus a weekend morning does not seem to have impacted voter turnout. Office of: Select Board Town Administrator After our most recent Town Meeting, which included only 16 articles and still adjourned at 11PM, Town Administration is seeking Select Board input regarding potentially moving our upcoming Annual Town Meeting date from Monday May 1 to Saturday May 6. The meeting could still be held indoors at the Stony Brook Elementary School. We have checked with Town departments and foresee very limited potential conflicting events that day – the Captains Golf Course is hosting an annual memorial tournament that day which a couple dozen Brewster residents usually participate in. Also, if the Town Meeting date is moved back to the 6th, the local election would be rescheduled by one week to Tuesday May 23 per our Town bylaws. Section 2 – Identified Issues      Brewster Government Study Committee           Final Report July, 2016 15  ISSUE 9 Review of Town Meeting Description Multiple comments were received in GSC Survey about Town Meetings. The most prevalent comment was that the evening timing of the meetings made it difficult for portions of Brewster’s citizens to attend due to difficulty driving when it is dark. Other comments mentioned the weekday evening timing as being an issue. These types of factors affect attendance and securing the necessary quorum to conduct business Analysis and Discussion The GSC utilized the Collins Center to perform a review of Brewster’s Town Meeting and those of similar towns. The Collins Center Memo #3 (See Appendix for full memo) considered a number of factors contributing to attendance, or lack thereof, at town meetings. The most significant factor affecting attendance appears to be controversial issues or issues of widespread interest on the warrant. The timing of the meeting does not appear to have major impact on attendance. Recommendation While the timing of Town Meeting does not appear to have a major impact on attendance, the GSC recommends that Brewster consider moving the Fall Town Meeting to a Saturday for a limited trial period. This will allow some mitigation of the concerns about travel in the dark and weekday meeting timing. If significant improvements in attendance and citizen satisfaction are seen the change could be made permanent and potentially the spring meeting could also be moved to a Saturday. Budgetary Implications Staff time Collins Center Memo 4  Brewster Government Study Committee           Final Report July, 2016 52    TO:  Colin Odell, Jillian Douglas  FROM:  Tanya Stepasiuk, Edward J. Collins, Jr. Center for Public Management  DATE:  March 29, 2015  RE:  Town Meeting Strategies  The Brewster Governmental Study Committee asked whether there were possible strategies available to  Brewster to increase Town Meeting attendance, particularly for older or elderly residents. In particular,  you asked about changing the date or time of the meeting.   Unfortunately, there is no research regarding the effects of dates and times of Town Meetings.3  However, we were able to do some research into what some other municipalities across the Cape and  around the state do in order to see whether there is a model that would work better for Brewster.   Brewster’s Town Meeting  Brewster currently holds its town meeting on the first Monday in May at 7:00 pm. Appendix A contains  the attendance of the Town Meeting since 2003 along with any controversial issues which were on the  warrant.  Timing. As indicated by several individuals on survey results conducted by the Brewster Government  Study Committee, it is possible that there have been issues with attendance due to the timing of the  meeting. There are only a few options for moving the Town Meeting; changing the month, changing the  time, or changing the day of the week.   Sunset will be at approximately 7:45 on Town Meeting day in 2016, meaning that people will be  traveling to Town Meeting while it is light, but likely traveling home in the dark. This has been noted as a  reason that older residents might attend less frequently.  Amenities. Brewster currently offers transportation and childcare, as well as refreshments.   Publicity. Brewster currently posts the warrant in public locations, puts signs over major roads, puts a  notice in the local newspaper, and uses the website and facebook to publicize the Town Meeting. While                                                               3Details regarding Massachusetts Town Meeting Dates may be accessed through the Massachusetts Municipal  Manager’s website:   http://www.mma.org/resources‐mainmenu‐182/doc_download/933‐spring‐2016‐annual‐town‐meeting‐dates‐ listed‐by‐date  http://www.mma.org/resources‐mainmenu‐182/doc_download/797‐facts‐about‐annual‐town‐meetings‐in‐ massachusetts  Collins Center Memo 4  Brewster Government Study Committee           Final Report July, 2016 53  there might be several other ways to publicize Town Meeting (public access television, radio, etc.),  Brewster is currently exhausting most recommended methods.  Engagement. This is the area perhaps best explored by the Town. Almost all of the town clerks we  surveyed talked about the fact that many more people came out for town meeting when there was  something interesting or controversial on the warrant. While it is likely not wise to manufacture  controversial topics, some thought as to which items might be interesting to the community is  warranted.   Additionally, several clerks pointed to the social aspect of town meeting. While there is no specific  evidence that this would increase attendance, it is perhaps obvious that many residents see Town  Meeting as an opportunity to see and talk with their friends and neighbors. Ample opportunity for  socializing and an atmosphere that is conducive to talking with others (without disrupting town  business) would likely be beneficial to attendance.  As Brewster’s demographic skews older, it is unlikely that additional technology would be a welcome  addition to town meeting for many residents. However, some towns are experimenting with technology  that enables electronic voting and communication. At this point, we do not recommend these additions  to Brewster’s meeting.  Neighboring Towns  We contacted the Town Clerks or their staff in many towns on the Cape as asked them several questions  including when they hold their Town Meeting, what the quorum is, whether there has been any change  in the date or time in recent history, and any strategies they have used to help attendance.    Municipality Population Town Meeting Date/Time Quorum  Provincetown 2,994 1st Monday in April, 6:00 pm 100  Eastham 4,956 1st Monday in May, 7:00 pm 5% of voters  Orleans 5,890 1st Monday after the 2nd Tuesday in  May, 6:30 pm  200  Truro 2,003 Last Tuesday in April 100  Wellfleet 2,750 1st Monday in May 6% of voters  Harwich 12,243 1st Monday in May 150  Dennis 14,207 1st Tuesday in May 150  Bourne 19,754 1st Monday in May 150  Sandwich 20,675 1st Monday in May No quorum  Yarmouth 23,793 3nd Saturday in May, 10:00 am No quorum    Most Town Meetings on the Cape are held on a weeknight beginning between 6:00 pm and 7:00 pm  often on the same day as Brewster. Often weeknight meetings can go as late as 11:00 pm and are often  continued multiple evenings.   The only Town Clerk who could remember a change in the date or time of Town Meeting in the past ten  years was Yarmouth.  Yarmouth now has Town Meeting on a Saturday. It was changed in 2015.   Collins Center Memo 4  Brewster Government Study Committee           Final Report July, 2016 54  Most Clerks did not think the date and time had significant impact on the attendance of older voters.  However, one Clerk did think that there was some issue with seasonal residents being able to attend an  early spring Town Meeting. In this town, the COA had been an advocate for beginning the meeting at  6:00 pm and ending it before 10:00 pm.   Many towns offer services such as child care, transportation, or snacks available during the meeting.  One Clerk advised that anything that could make the event more communal was beneficial for turn‐out,  since many residents see the evening as social as well as civic.    Quorums are typically in the 100 to 200 person range, with most towns relying on a number rather than  a percentage of voters. Sandwich changed from a quorum of 200 people to no quorum in 2007, due to  low attendance. Last year’s meeting attracted 280 voters. It is possible that towns with no quorum  actually attract more attendees to Town Meeting due to the possibility that only a few voters could  make important decisions unilaterally for the town.  All Town Clerks that we spoke with expressed the sentiment that when there were interesting or  controversial issues on the warrant, the Town Meeting was much better attended with numbers  doubling or even quadrupling compared to usual attendance. No Town Clerk said that there were  difficulties in getting a quorum on the first night of Town Meeting, but there might be difficulties on  subsequent nights. If there were fewer people than the required quorum on occasion, people would  make phone calls to increase attendance.  Time of Day  Brewster could consider changing the time of Town Meeting, potentially moving it forward a half hour  or hour to begin slightly earlier in the evening. However, it is unlikely that this would make a substantial  difference in attendance. In order to hold the meeting during daylight, the town would need to move  the meeting to a Saturday morning (as a weekday or Sunday would almost certainly decrease  attendance).   Month of the Year  Towns in Massachusetts hold Town Meeting beginning in March and ending in June. Brewster could  consider moving the month closer to the summer, so that there is more daylight. However, this may  cause issues with tourism. It seems that Brewster’s current timing is consistent with most of the towns  on the Cape and the rest of the state.  Day of the Week (Saturday Meetings)  According to the Massachusetts Municipal Association, approximately 13% (39 towns) hold their Town  Meeting on Saturday. We were able to speak with several clerks in towns with Saturday meetings to get  their perspective (Lunenberg, Rutland, Pelham, Plymouth (Representative Town Meeting), and  Yarmouth). Generally, the meetings start between 8:00 am and 10:00 am. However, the town of Rutland  does hold their Saturday meeting in the evening.   Yarmouth has had one Saturday Town Meeting so far and is scheduled to continue holding Saturday  Town Meetings. The meeting starts at 10:00 am. Last year attendance was 676 people, an increase from  previous years. However, there were some items with high interest on the warrant. The Town Clerk did  not believe there was a substantial change in the types of people who came to the meeting. He did  Collins Center Memo 4  Brewster Government Study Committee           Final Report July, 2016 55  express that the Saturday meeting “went very well for us,” and he would be happy to discuss any  potential change in Brewster.   Most clerks stressed that the advantage of the Saturday meeting was that there was almost no  possibility that the meeting went beyond one day. In smaller towns, the meeting usually lasts only until  early afternoon. For busier Town Meetings, most business is still able to be wrapped up in one day.   The clerks I spoke with also mentioned very little opposition to the meeting day and time. Rutland did  mention that there was some movement to have their meeting held in the morning rather than the  evening, but  it has never been brought to Town Meeting.  Conclusions  Brewster could consider moving Town Meeting to a Saturday morning, similar to Yarmouth’s recent  move.  However, we are unsure whether this would substantially increase attendance, as there are  often other events happening on Saturdays such as youth sporting events and community events. The  benefit of a Saturday meeting might be realized in the assurance that Town Meeting would almost  certainly be complete in one session. Barring this change, we do not believe there are other viable  options to increase participation in the town besides continuing to offer amenities to attendees.      Brewster Recycling Commission 1 Margretta Morris, Brewster Recycling Commission Chair Dec. 19, 2022 The Problem of Nip Bottles in Roadside Trash: Policy Options for the Town of Brewster to Consider Brewster Recycling Commission 2 About Nips Nip Bottles: Single-use, miniature alcoholic spirits bottles Usually plastic & less than 100 milliliters Why are nips popular? Offer quick infusion of alcohol Used to drink illegally while driving; can be easily discarded from vehicle to avoid having evidence in vehicle if stopped by law enforcement Can be smuggled into bars/other facilities to avoid paying for drinks Due to markup, offer sellers good revenue stream Market W atch, Nov. 5, 2020 Brewster Recycling Commission 3 Problems Related to Nips’ Use 1. Litter from discarded nips; “a littering epidemic” 2. Nips are not recyclable; become solid waste 3. Public health/safety issues when drivers drink nips while operating a motor vehicle, putting themselves & others at risk of harm* Portland Press Herald Marthas Vineyard Times Nip Bottle Sales W isconsin Public Radio Litter Potential/Actual Risk of Operating While Impaired *A significant problem but not within the purview of the Recycling Commission Brewster Recycling Commission 4 Does Brewster Have a Nip Bottle Problem? Beautify Brewster (Apr. 15, 2021) Beautify Brewster Nip Bottle Data YEAR # NIPS COLLECTED NOTES 2019 ~1,000 2020 n/a No event due to pandemic 2021 3,376 2 years’ worth of nips since no collection previous year Estimate ~1,680 for 2020 & ~1,680 for 2021 2022 2,767 Brewster Recycling Commission 5 Actions to Ban Nips in Other Mass. Municipalities MUNICIPALITY ACTION TO BAN NIPS EFFECTIVE DATE Chelsea Ban by licensing authority (City’s Licensing Commission)Oct. 2018 Mashpee Ban by licensing authority (Selectmen)July 2021 Falmouth Ban by Town Meeting (bylaw)Oct. 2021 Wareham Ban by Town Meeting (bylaw)May 2022 Newton Ban by licensing authority (City’s Licensing Commission June 2022 Nantucket Ban by Town Meeting (bylaw)Jan. 1, 2023 Brewster Recycling Commission 6 Policy Option 1: Licensing Authority Action OPTION 1: Municipal Liquor Licensing Authority can ban sale of nips This option was used by Mashpee, Newton & Chelsea Liquor licensing authority in Brewster is the Select Board For example, City of Newton liquor regulations now state: Brewster Recycling Commission 7 Policy Option 2: Town Meeting Bylaw OPTION 2: Town meeting may pass a warrant article banning the sale of nips in Brewster This option was used by Falmouth, Wareham & Nantucket Mass. Attorney General approved Falmouth warrant article; concluded it is not in conflict with state law (April 2021) For example, Falmouth Town Code now states: Brewster Recycling Commission 8 Policy Option 2: Falmouth’s Warrant Article EXPLANATION (excerpt): This article proposes a bylaw to ban the sale of so-called “nip” bottles. There are compelling reasons to support such a ban given the proliferation of nip bottles found along roadsides and throughout Town. ARTICLE 34: To see if the Town will vote to adopt the following ban on the sale of miniature single use containers for alcoholic beverages as a general by-law and to insert into the Code of the Town of Falmouth, Massachusetts as Chapter 79-4: "The sale of alcoholic beverages in containers less than or equal to 100 milliliters is prohibited within the Town of Falmouth." Effective: January 1, 2021. (Citizen’s petition) Brewster Recycling Commission 9 Recycling Commission Recommendation The Brewster Recycling Commission Recommends: Policy Option 2: An article in the Spring 2023 warrant banning the sale of alcoholic beverages in containers less than or equal to 100 milliliters in the Town of Brewster; to be effective Dec. 1, 2023 The Recycling Commission can forward a draft article or the Select Board could submit the article. This timeline would provide the Town Administration/Recycling Commission sufficient time to inform/educate local alcohol retail establishments about the proposed change. (8 retail businesses would be affected if policy is adopted) Brewster Recycling Commission 10 The Brewster Recycling Commission Margretta Morris, Chair Annie Dugan, Member Peter Johnson, Member Griffin Ryder, Member Katie Scott, Member Pat Semple, Member Susan Skidmore, Member Mary Chaffee, Select Board Liaison Frank Briggs, Finance Committee Liaison Annette Graczewski, Board of Health Liaison Thank You Archive d: Friday, February 10, 2023 4:29:03 PM From: Gregg J. Corbo Se nt: Thu, 26 Jan 2023 23:27:23 +0000ARC To: Peter Lombardi Subje ct: RE: draft warrant language re sale of nips Se ns itivity: Normal Hi Peter. The Attorney General has approved similar bylaws prohibiting the sale of “nips ”, most recently for Nantucket. Although the language sugges ted is similar to that used in other communities, the Board may wish to consider clos ing any loopholes by mak ing it unlawful to “sell, offer for sale or otherwise distribute” nips. I provide a s ample of that language below. The Town currently has a section in the General By laws that prohibits the s ale of single use plastic water bottles (Chapter 152) that c arries a fine of warning, $150 and $300 fines. It might make the most sense to put it in one of that chapter s ince it has a similar purpose and then the sale of nips would als o be punis hable by thos e fines , in addition to any license suspension that the Lic ensing Board might seek to impose. The Board can also choose to put it in its own c hapter and establish a spec ific fine for the offense or not specify any fine and leave enforc ement entirely to the licensing Board. Pleas e let me know if you would like to discuss . GENERAL BYLAW /BAN ON SALE OF NIPS Artic le No. --: To see if the Town will vote to amend Chapter -- of the Town Code to prohibit the sale of alcoholic beverages in s mall containers commonly referred to as “nips”, as follows , or take any other action relative thereto. §XX-X Sa le of Nips Prohibite d No pers on shall s ell, offer for sale or otherwise distribute alc oholic beverages in containers less than or equal to 100 milliliters is prohibited within the Town of Brewster. This s ec tion s hall take effect on January 1, 2024. Gregg J. Corbo, Esq.KP | LAW 101 Arc h Street, 12th Floor Bos ton, MA 02110 O: (617) 654-1764 F: (617) 654 1735 gcorbo@k -plaw.com www.k-plaw.c om Thi s message and the documents attached to it, if any, are i ntended onl y for the use of the addressee and may contain i nformati on that is PRIVILEGED and CONFIDENTIAL and/or may contain ATTORNEY WORK PRODUCT. If you are not the i ntended recipient, you are hereby notif i e d that any di sse mi nati on of thi s communication i s strictl y prohibited. If you have re ce i ved this communi cati on in e rror, pl e ase del ete all electronic copi e s of thi s message and attachme nts the reto, if any, and de stroy any hard copies you may have created and notify me immediately. From: Pe ter Lombardi <plombardi@brewster-ma.gov> Sent: Thursday, January 12, 2023 5:39 PM To: Gregg J. Corbo <GCorbo@k-pl aw.com> Subject: FW: draft warrant language re sale of nips Gregg, We plan to bri ng an article to Spri ng Town Meeting to ban nips. Please see the sugge sted l anguage below and provide f e e dback. Thanks, Pete r Peter Lombardi Town Manager Town of Brewster 508-896-3701 x. 1128 Brewster Town Offices are to the public Monday through Thursday from 8:30am to 4:00pm, and by appointment on Fridays. From: Me g Morri s <brewster.recycl i ng@gmail.com> Sent: Thursday, January 12, 2023 4:33 PM To: Pete r Lombardi <pl ombardi @brewster-ma.gov> Cc: Mary Chaffee <mchaffe e@brewster-ma.gov> Subject: draft warrant l anguage re sale of nips Peter, At a vo te taken at the January 12, 2023 meeting o f the Brew ster Recycling Co mmissio n, there w as unanimo us suppo rt fo r a mo tio n to accept the draft w arrant language as pro po sed by the C hair, as fo llo ws. Upo n appro val, the language w ill be sent to the attentio n o f the Select Bo ard. Proposed Language for Brewster Annual Town Meeting Warrant: Article No. X: To see if the To w n will vo te to ado pt the fo llo w ing ban o n the sale o f miniature single use co ntainers fo r alco ho lic beverages as a general by-law and to insert into the Co de o f the To w n o f Brew ster, Massachusetts as Chapter X-X: "The sale o f alco ho lic beverages in co ntainers less than o r equal to 1 0 0 milliliters is pro hibited within the To wn o f Brew ster." Effective: January 1, 2024. Comment: This article pro po ses a bylaw to ban the sale o f so -called “nip” bo ttles. There are co mpelling reaso ns to suppo rt such a ban given the do cumented nip bo ttle trash fo und alo ng many Brew ster ro ads. Nips are o ften co nsumed in vehicles and discarded alo ng ro ads. In 2022 “Beautify Brew ster” vo lunteers co llected 2,767 nip bo ttles, in o ne day, alo ng select, but no t all, Brew ster ro ads. Nip bo ttles are no t recyclable and must be dispo sed o f in Brew ster’s so lid waste. Sim ilar bans have been ado pted by Massachusetts municipalities including Falmo uth and Wareham that have been fo und to be law ful by the State Atto rney General. Please let me kno w if yo u have any questio ns o r need so mething further. Meg Morris , Chair Bre wste r Re cycling Commission Archive d: Friday, February 24, 2023 9:59:19 AM From: Christine Boucher Se nt: Tue, 14 Feb 2023 15:04:38 To: townmanager Subje ct: Public comments regarding select board meeting Feb 13th 2023 Se ns itivity: Normal To Select Board: The conversation at the select board meeting, Feb 13th, regarding the nip ban was intriguing and I support the idea. I heard individuals speaking of a lack of data so since Chelsea was the first town in MA to ban nips, maybe it is advantageous to reach out to them for their supporting data. What was not discussed is how these types of small plastics are making their way onto our soil, beaches, and waterways, endangering the Cape's Blue economy. There should be a wider discussion and planned tactics for plastic trash and how that will affect the town's carbon footprint and mitigation reductions in the future. See included link below. https://www.oecd.org/environment/plastics/increased-plastic-leakage-and-greenhouse-gas- emissions.htm#:~:text=Throughout%20their%20lifecycle%2C%20plastics%20have,to%20global%20greenhouse%20gas%20emissions. Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Select Board FROM: Peter Lombardi, Town Administrator RE: Updated List of Warrant Articles for Spring 2023 Town Meeting DATE: February 24, 2023 Here is a summary of the articles planned for inclusion on the Spring 2023 Town Meeting warrants: Special Town Meeting 1.Outstanding Obligations (prior year unpaid bills, if any) 2.Budgetary Transfers Annual Town Meeting 1.FY24 Cape Cod Regional Technical High School Operating Budget 2.FY24 Brewster Elementary School Operating Budget 3.FY24 Brewster Elementary School Operating Override 4.FY24 Nauset Regional Schools Operating Budget 5.FY24 Nauset Regional Schools Operating Override 6.FY24 Town Operating Budget (General Fund) 7.FY24 Water Enterprise Fund Budget 8.FY24 Golf Enterprise Fund Budget 9.Community Preservation Act article (including standard reserve amounts) 10.Capital and Special Project Expenditures 11.Special Revenue Fund: Cable Franchise Fee 12.Town Bylaw Amendment: Creation of New Community Garden & Wetlands Protection Revolving Funds 13.Fire Union Collective Bargaining Agreement 14.Police Patrol Officer Collective Bargaining Agreement 15.Police Superior Officer Collective Bargaining Agreement 16.Police Dispatcher Collective Bargaining Agreement 17.Ladies Library Collective Bargaining Agreement 18.SEIU Collective Bargaining Agreement 19.OPEIU Collective Bargaining Agreement 20.Non-Union Personnel Wage Funding 21.Placeholder: Wing Island Access Office of: Select Board Town Administrator 22.Placeholder: Home Rule Petition - Wing Island Conservation Restriction and/or Transfer of Care, Custody, and Control and Change of Uses 23.Disband Building Needs & Assessment (Town Bylaw §12-37) 24.Prohibition on Sale of Nips 25.Citizens Petition: Plastic Food Containers & Utensils Ban 26.Citizens Petition: Town Meeting Approval of $100+k Projects 27.Citizens Petition: Conditions of Select Board Acceptance of Anonymous Gifts 28.Placeholder: Great Fields Road Release of Easement Select Board Meeting 02.27.23 1 For Your Information (FYIs)- Agenda Item #20 1.Energy and Climate Action Committee Recommended Applications a.Christine Boucher b.Bruce Semple c.Edwin Weatherby d.Richard Wolf e.Chuck Hanson f.Colin Odell g.Philip VanHorne 2.MassPRIM Performance Updates and Reports 3.Comcast Form 500 for Year End 2022 4.Housing Lottery and Unit Cost Memo 5.Homeless Prevention Council Statistical Report 6.Elder Services of Cape Cod and the Islands Statistics 7.Wing Island Forum Resident Feedback FINAL Select Bd Appt Policy; version Oct. 28 Appendix C SELECT BOARD COMMITTEE APPLICATION SCREENING FORM Applicant Name Requested Committee 1. TOWN CLERK REVIEW a. Applicant is a registered Brewster voter: Yes No b. Date confirmed 2. SELECT BOARD LIAISON RECOMMENDATION TO SELECT BOARD a. Select Board Liaison Applicant Interview: i. Interviewer name (Select Board Liaison): ii. Interview date: b. Select Board Liaison Consultation with Committee Chair: iii. Committee Chair name: iv. Consultation date: v. Did Committee Chair also interview applicant? Yes No c. Was at least 1 Brewster reference contacted: Yes No N/A d. Select Board Liaison Recommendation: i. Recommend appointment. ii. Recommend appointment to other committee that is a better fit for applicant qualifications. iii. Recommend holding application for future opening. iv. Not recommended. 3. SELECT BOARD ACTION a. At a Select Board meeting held , the Applicant was appointed to for a term ending year term. 4. NOTIFICATION OF APPOINTEE AND TOWN CLERK a. Date notification of appointment sent to appointee and Town Clerk: FINAL Select Bd Appt Policy; version Oct. 28 Appendix B Town of Brewster SELECT BOARD COMMITTEE APPOINTMENT APPLICATION APPLICANT DIRECTIONS:  Thank you for your interest in serving Brewster. The Town aims to match applicants with committee service best aligned to your skills and interests as well as the committee’s needs.  The Town may consider the information in this application, any supplemental information, and any other publicly available information. An appointment to any committee, board or commission is at the discretion of the Select Board.  Please complete this form online, or on paper, and submit a résumé if desired to Erika Mawn, Town Administrator’s Executive Assistant: o Email: EMawn@Brewster-MA.gov o Mail: Erika Mawn, 2198 Main St., Brewster, MA 02631, or o In person: Town Administrator’s Office or drop-box outside Town Hall.  After your application materials are received, you’ll be contacted regarding next steps. Vacancies will be filled by applicants deemed best qualified to serve in a particular capacity, which discretion lies solely with the appointing authority. Submitting this form does not guarantee appointment. 1. Applicant name: 2. Address: 3. Phone Numbers: Home: Cell: 4. Email: 5. This is an application for: Full member status Alternate status 6. Are you a full-time Brewster resident? Yes No 7. Years you’ve lived in Brewster: 8. Are you registered to vote in Brewster? Yes No 9. Committees you are interested in serving on in order of preference: a. b. c. NOTE: You may attach a résumé or CV instead of completing items 10-14. FINAL Select Bd Appt Policy; version Oct. 28 10. EDUCATION. List schools attended, degrees/diplomas/certificates received, and date of completion. Name of School Degree/Diplomas Certificates Date of Completion 11. OCCUPATION: ______________________________________________________ Active Retired Not currently working 12. EMPLOYMENT EXPERIENCE. List employers, job titles and dates of employment for at least previous 3 years. Name of Employer Job Title Dates of Employment 13. GOVERNMENT POSITIONS. List any Town of Brewster or other government volunteer, elected, or appointed positions you now hold or have held.     14. COMMUNITY ACTIVITIES. List all civic, non-profit, or other organizations that you belong to or have belonged to in the previous 5 years: a. Organizations and dates: 15. GOALS: Please explain why you’d like to serve on a particular committee. 16. EXPERIENCE & SKILLS: Please list any experience, achievements, skills, or interests you have that would assist you to serve effectively on the committee you wish to serve on. 17. TOWN EMPLOYMENT: Are you or any member of your immediate family employed by or receiving financial consideration from the Town of Brewster? Yes No 18. CONFLICTS OF INTEREST. Do any of your activities or relationships present the possibility or probability of a conflict of interest if you are appointed?(Does not automatically disqualify but may need to be disclosed) Yes No 19. LOCAL REFERENCES: Please provide the names and contact information for references (Brewster residents preferred): 20. ADDITIONAL INFORMATION. Please add any additional information you’d like. a. Name: Address: Phone: Email: Relationship to you: b. Name: Address: Phone: Email: Relationship to you: FINAL Select Bd Appt Policy; version Oct. 28 20. SIGNATURE. By signing below, you state that you understand and agree.  My completion of this form does not guarantee my appointment and my application will be kept on file for two (2) years.  If appointed to a position, I will be considered a Municipal Employee under MGL Ch. 268A and will be subject to:  Massachusetts Conflict of Interest Law, MGL Ch. 268A;  Massachusetts Financial Disclosure Law, MGL Ch. 268B;  Massachusetts Open Meeting Law, MGL Ch. 30A, Sections 18-25, and the implementing regulations, 940 CMR 29.00;  Massachusetts Public Records Law, MGL Ch. 66, and the implementing regulations, 950 CMR 32.00;  Massachusetts Campaign Finance Law, MGL Ch. 55; and  Brewster Charter, when in force, and Town bylaws, and all other applicable federal, state, and local laws or regulations.  If appointed, I must be sworn in by the Town Clerk before serving, and I will complete State Conflict of Interest training after appointment, as well as any other certifications required by law.  When submitted, I understand that this form becomes a public document. Signature: Date: FINAL Select Bd Appt Policy; version Oct. 28 Appendix C SELECT BOARD COMMITTEE APPLICATION SCREENING FORM Applicant Name Requested Committee 1. TOWN CLERK REVIEW a. Applicant is a registered Brewster voter: Yes No b. Date confirmed 2. SELECT BOARD LIAISON RECOMMENDATION TO SELECT BOARD a. Select Board Liaison Applicant Interview: i. Interviewer name (Select Board Liaison): ii. Interview date: b. Select Board Liaison Consultation with Committee Chair: iii. Committee Chair name: iv. Consultation date: v. Did Committee Chair also interview applicant? Yes No c. Was at least 1 Brewster reference contacted: Yes No N/A d. Select Board Liaison Recommendation: i. Recommend appointment. ii. Recommend appointment to other committee that is a better fit for applicant qualifications. iii. Recommend holding application for future opening. iv. Not recommended. 3. SELECT BOARD ACTION a. At a Select Board meeting held , the Applicant was appointed to for a term ending year term. 4. NOTIFICATION OF APPOINTEE AND TOWN CLERK a. Date notification of appointment sent to appointee and Town Clerk: FINAL Select Bd Appt Policy; version Oct. 28 Appendix B Town of Brewster SELECT BOARD COMMITTEE APPOINTMENT APPLICATION APPLICANT DIRECTIONS:  Thank you for your interest in serving Brewster. The Town aims to match applicants with committee service best aligned to your skills and interests as well as the committee’s needs.  The Town may consider the information in this application, any supplemental information, and any other publicly available information. An appointment to any committee, board or commission is at the discretion of the Select Board.  Please complete this form online, or on paper, and submit a résumé if desired to Erika Mawn, Town Administrator’s Executive Assistant: o Email: EMawn@Brewster-MA.gov o Mail: Erika Mawn, 2198 Main St., Brewster, MA 02631, or o In person: Town Administrator’s Office or drop-box outside Town Hall.  After your application materials are received, you’ll be contacted regarding next steps. Vacancies will be filled by applicants deemed best qualified to serve in a particular capacity, which discretion lies solely with the appointing authority. Submitting this form does not guarantee appointment. 1. Applicant name: 2. Address: 3. Phone Numbers: Home: Cell: 4. Email: 5. This is an application for: Full member status Alternate status 6. Are you a full-time Brewster resident? Yes No 7. Years you’ve lived in Brewster: 8. Are you registered to vote in Brewster? Yes No 9. Committees you are interested in serving on in order of preference: a. b. c. NOTE: You may attach a résumé or CV instead of completing items 10-14. FINAL Select Bd Appt Policy; version Oct. 28 10. EDUCATION. List schools attended, degrees/diplomas/certificates received, and date of completion. Name of School Degree/Diplomas Certificates Date of Completion 11. OCCUPATION: ______________________________________________________ Active Retired Not currently working 12. EMPLOYMENT EXPERIENCE. List employers, job titles and dates of employment for at least previous 3 years. Name of Employer Job Title Dates of Employment 13. GOVERNMENT POSITIONS. List any Town of Brewster or other government volunteer, elected, or appointed positions you now hold or have held.     14. COMMUNITY ACTIVITIES. List all civic, non-profit, or other organizations that you belong to or have belonged to in the previous 5 years: a. Organizations and dates: 15. GOALS: Please explain why you’d like to serve on a particular committee. 16. EXPERIENCE & SKILLS: Please list any experience, achievements, skills, or interests you have that would assist you to serve effectively on the committee you wish to serve on. 17. TOWN EMPLOYMENT: Are you or any member of your immediate family employed by or receiving financial consideration from the Town of Brewster? Yes No 18. CONFLICTS OF INTEREST. Do any of your activities or relationships present the possibility or probability of a conflict of interest if you are appointed?(Does not automatically disqualify but may need to be disclosed) Yes No 19. LOCAL REFERENCES: Please provide the names and contact information for references (Brewster residents preferred): 20. ADDITIONAL INFORMATION. Please add any additional information you’d like. a. Name: Address: Phone: Email: Relationship to you: b. Name: Address: Phone: Email: Relationship to you: FINAL Select Bd Appt Policy; version Oct. 28 20. SIGNATURE. By signing below, you state that you understand and agree.  My completion of this form does not guarantee my appointment and my application will be kept on file for two (2) years.  If appointed to a position, I will be considered a Municipal Employee under MGL Ch. 268A and will be subject to:  Massachusetts Conflict of Interest Law, MGL Ch. 268A;  Massachusetts Financial Disclosure Law, MGL Ch. 268B;  Massachusetts Open Meeting Law, MGL Ch. 30A, Sections 18-25, and the implementing regulations, 940 CMR 29.00;  Massachusetts Public Records Law, MGL Ch. 66, and the implementing regulations, 950 CMR 32.00;  Massachusetts Campaign Finance Law, MGL Ch. 55; and  Brewster Charter, when in force, and Town bylaws, and all other applicable federal, state, and local laws or regulations.  If appointed, I must be sworn in by the Town Clerk before serving, and I will complete State Conflict of Interest training after appointment, as well as any other certifications required by law.  When submitted, I understand that this form becomes a public document. Signature: Date: FINAL Select Bd Appt Policy; version Oct. 28 Appendix C SELECT BOARD COMMITTEE APPLICATION SCREENING FORM Applicant Name Requested Committee 1. TOWN CLERK REVIEW a. Applicant is a registered Brewster voter: Yes No b. Date confirmed 2. SELECT BOARD LIAISON RECOMMENDATION TO SELECT BOARD a. Select Board Liaison Applicant Interview: i. Interviewer name (Select Board Liaison): ii. Interview date: b. Select Board Liaison Consultation with Committee Chair: iii. Committee Chair name: iv. Consultation date: v. Did Committee Chair also interview applicant? Yes No c. Was at least 1 Brewster reference contacted: Yes No N/A d. Select Board Liaison Recommendation: i. Recommend appointment. ii. Recommend appointment to other committee that is a better fit for applicant qualifications. iii. Recommend holding application for future opening. iv. Not recommended. 3. SELECT BOARD ACTION a. At a Select Board meeting held , the Applicant was appointed to for a term ending year term. 4. NOTIFICATION OF APPOINTEE AND TOWN CLERK a. Date notification of appointment sent to appointee and Town Clerk: FINAL Select Bd Appt Policy; version Oct. 28 Appendix B Town of Brewster SELECT BOARD COMMITTEE APPOINTMENT APPLICATION APPLICANT DIRECTIONS:  Thank you for your interest in serving Brewster. The Town aims to match applicants with committee service best aligned to your skills and interests as well as the committee’s needs.  The Town may consider the information in this application, any supplemental information, and any other publicly available information. An appointment to any committee, board or commission is at the discretion of the Select Board.  Please complete this form online, or on paper, and submit a résumé if desired to Erika Mawn, Town Administrator’s Executive Assistant: o Email: EMawn@Brewster-MA.gov o Mail: Erika Mawn, 2198 Main St., Brewster, MA 02631, or o In person: Town Administrator’s Office or drop-box outside Town Hall.  After your application materials are received, you’ll be contacted regarding next steps. Vacancies will be filled by applicants deemed best qualified to serve in a particular capacity, which discretion lies solely with the appointing authority. Submitting this form does not guarantee appointment. 1. Applicant name: 2. Address: 3. Phone Numbers: Home: Cell: 4. Email: 5. This is an application for: Full member status Alternate status 6. Are you a full-time Brewster resident? Yes No 7. Years you’ve lived in Brewster: 8. Are you registered to vote in Brewster? Yes No 9. Committees you are interested in serving on in order of preference: a. b. c. NOTE: You may attach a résumé or CV instead of completing items 10-14. FINAL Select Bd Appt Policy; version Oct. 28 10. EDUCATION. List schools attended, degrees/diplomas/certificates received, and date of completion. Name of School Degree/Diplomas Certificates Date of Completion 11. OCCUPATION: ______________________________________________________ Active Retired Not currently working 12. EMPLOYMENT EXPERIENCE. List employers, job titles and dates of employment for at least previous 3 years. Name of Employer Job Title Dates of Employment 13. GOVERNMENT POSITIONS. List any Town of Brewster or other government volunteer, elected, or appointed positions you now hold or have held.     14. COMMUNITY ACTIVITIES. List all civic, non-profit, or other organizations that you belong to or have belonged to in the previous 5 years: a. Organizations and dates: 15. GOALS: Please explain why you’d like to serve on a particular committee. 16. EXPERIENCE & SKILLS: Please list any experience, achievements, skills, or interests you have that would assist you to serve effectively on the committee you wish to serve on. 17. TOWN EMPLOYMENT: Are you or any member of your immediate family employed by or receiving financial consideration from the Town of Brewster? Yes No 18. CONFLICTS OF INTEREST. Do any of your activities or relationships present the possibility or probability of a conflict of interest if you are appointed?(Does not automatically disqualify but may need to be disclosed) Yes No 19. LOCAL REFERENCES: Please provide the names and contact information for references (Brewster residents preferred): 20. ADDITIONAL INFORMATION. Please add any additional information you’d like. a. Name: Address: Phone: Email: Relationship to you: b. Name: Address: Phone: Email: Relationship to you: FINAL Select Bd Appt Policy; version Oct. 28 20. SIGNATURE. By signing below, you state that you understand and agree.  My completion of this form does not guarantee my appointment and my application will be kept on file for two (2) years.  If appointed to a position, I will be considered a Municipal Employee under MGL Ch. 268A and will be subject to:  Massachusetts Conflict of Interest Law, MGL Ch. 268A;  Massachusetts Financial Disclosure Law, MGL Ch. 268B;  Massachusetts Open Meeting Law, MGL Ch. 30A, Sections 18-25, and the implementing regulations, 940 CMR 29.00;  Massachusetts Public Records Law, MGL Ch. 66, and the implementing regulations, 950 CMR 32.00;  Massachusetts Campaign Finance Law, MGL Ch. 55; and  Brewster Charter, when in force, and Town bylaws, and all other applicable federal, state, and local laws or regulations.  If appointed, I must be sworn in by the Town Clerk before serving, and I will complete State Conflict of Interest training after appointment, as well as any other certifications required by law.  When submitted, I understand that this form becomes a public document. Signature: Date: EDWIN (FORRY)FORREST WEATHERBY SENIOR INNOVATION, ENGINEERING AND SUPPLY CHAIN EXECUTIVE Developing and transforming/upgrading new and existing organizations and systems Program & Project Management /Engineering Manufacturing /Change Management Innovation Development & Execution /NPD Design & Execution /Gated Innovation Processes Sales & Operations /Relationship Management /Margin Management /Package Development Senior leader with background in global, end-to-end supply chains; engineering; manufacturing; program/project management; package development/engineering; innovation development/execution; and corporate acquisition experience with large- and mid- sized consumer products companies. Seeking a challenging and growthful part time or contracting role during retirement to maintain and grow skills. PROFESSIONAL EXPERIENCE DURACELL, INC 2016 – March ’22 (Retired) Senior Global Director Bethel,CT (and Virtual 2020-22) Global Supply Chain Planning for going battery supply and major initiatives Global R&D Package Development for new programs and package structures ELIZABETH ARDEN, INC Vice President – Supply Chain Global Professional Stamford,CT 2013 –2016 Vice President – Global Package Development & Engineering Stamford, CT & New York, NY 2010 –2014 Director – Global Program Management Stamford, CT 2009 –2010 PROCTER AND GAMBLE, INC – Extensive history of increasing responsibilities in Product Supply, Mfg and R&D across numerous manufacturing and headquarter sites, and multiple beauty product lines. Latest previous roles: Supply Chain Manager – North America Clairol Division Stamford, CT 2002 –2008 Managed $0.5B end to end supply chain for Clairol Hair Color products. Directly responsible for all supply chain execution, metrics and results for North American business (program management, innovation development & execution, customer service, inventory, margin/COGs). Provided acquisition leadership in organization design. Global Program Manager – Packaging/Brand Franchise Cincinnati, OH 1997 –2002 Responsible for establishing the end to end supply chain for new products, innovations and initiatives for a $2 Billion global brand, and managing the brand initiative program for design/delivery of new products globally. Numerous Previous Positions with Procter and Gamble Cincinnati OH, Chicago IL, Quincy MA, Hamilton, Cdn, Stamford CT Engineering, Plant and Manufacturing Management, Package Development, New Product Development, Project Management EDUCATION MBA, Finance, Marketing - Xavier University, Cincinnati, OH BS, Mechanical Engineering - Carnegie Mellon University, Pittsburgh, PA PROFESSIONAL DEVELOPMENT Advanced Management Studies – Corporate Re-engineering - Babson University, Boston, MA Numerous corporate internal & external Professional Courses – Leadership Development, Program Management, Initiative Management, Package Development & Engineering, Project Management, Manufacturing Resources Planning Processes, Demand Planning Leadership, Glass Design and manufacture, Professional Channel, Personal Device Development Expertise in all Microsoft Office programs and Microsoft Project FINAL Select Bd Appt Policy; version Oct. 28 Appendix C SELECT BOARD COMMITTEE APPLICATION SCREENING FORM Applicant Name Requested Committee 1. TOWN CLERK REVIEW a. Applicant is a registered Brewster voter: Yes No b. Date confirmed 2. SELECT BOARD LIAISON RECOMMENDATION TO SELECT BOARD a. Select Board Liaison Applicant Interview: i. Interviewer name (Select Board Liaison): ii. Interview date: b. Select Board Liaison Consultation with Committee Chair: iii. Committee Chair name: iv. Consultation date: v. Did Committee Chair also interview applicant? Yes No c. Was at least 1 Brewster reference contacted: Yes No N/A d. Select Board Liaison Recommendation: i. Recommend appointment. ii. Recommend appointment to other committee that is a better fit for applicant qualifications. iii. Recommend holding application for future opening. iv. Not recommended. 3. SELECT BOARD ACTION a. At a Select Board meeting held , the Applicant was appointed to for a term ending year term. 4. NOTIFICATION OF APPOINTEE AND TOWN CLERK a. Date notification of appointment sent to appointee and Town Clerk: Richard M. Wolf Brewster, MA 02631 E-mail: December 7.2022 Dear Select Board Members, I wish to be considered for membership in the new Climate and Energy Committee. I have been a Brewster homeowner for 4 decades and a full-time resident for 2 decades. My background includes a Professional Electrical Engineer degree with 50 years experience. My wife and I, as Brewster homeowners, are the first town residents to install both PV and hot water solar on our home. My interest in renewable energy was the impetus in my energy presentation to the Board of Selectmen which resulted in the formation of the current Energy Committee. I am a charter member of this committee. I believe my interest in sustainable energy and long term experience with Brewster's energy needs qualifies me to continue to bring value to this new committee. I am committed to help Brewster in its evolution to renewable energy. Sincerely, FINAL Select Bd Appt Policy; version Oct. 28 Appendix B Town of Brewster SELECT BOARD COMMITTEE APPOINTMENT APPLICATION APPLICANT DIRECTIONS:  Thank you for your interest in serving Brewster. The Town aims to match applicants with committee service best aligned to your skills and interests as well as the committee’s needs.  The Town may consider the information in this application, any supplemental information, and any other publicly available information. An appointment to any committee, board or commission is at the discretion of the Select Board.  Please complete this form online, or on paper, and submit a résumé if desired to Erika Mawn, Town Administrator’s Executive Assistant: o Email: EMawn@Brewster-MA.gov o Mail: Erika Mawn, 2198 Main St., Brewster, MA 02631, or o In person: Town Administrator’s Office or drop-box outside Town Hall.  After your application materials are received, you’ll be contacted regarding next steps. Vacancies will be filled by applicants deemed best qualified to serve in a particular capacity, which discretion lies solely with the appointing authority. Submitting this form does not guarantee appointment. 1. Applicant name: 2. Address: 3. Phone Numbers: Home: Cell: 4. Email: 5. This is an application for: Full member status Alternate status 6. Are you a full-time Brewster resident? Yes No 7. Years you’ve lived in Brewster: 8. Are you registered to vote in Brewster? Yes No 9. Committees you are interested in serving on in order of preference: a. b. c. NOTE: You may attach a résumé or CV instead of completing items 10-14. FINAL Select Bd Appt Policy; version Oct. 28 10. EDUCATION. List schools attended, degrees/diplomas/certificates received, and date of completion. Name of School Degree/Diplomas Certificates Date of Completion 11. OCCUPATION: ______________________________________________________ Active Retired Not currently working 12. EMPLOYMENT EXPERIENCE. List employers, job titles and dates of employment for at least previous 3 years. Name of Employer Job Title Dates of Employment 13. GOVERNMENT POSITIONS. List any Town of Brewster or other government volunteer, elected, or appointed positions you now hold or have held.     14. COMMUNITY ACTIVITIES. List all civic, non-profit, or other organizations that you belong to or have belonged to in the previous 5 years: a. Organizations and dates: 15. GOALS: Please explain why you’d like to serve on a particular committee. 16. EXPERIENCE & SKILLS: Please list any experience, achievements, skills, or interests you have that would assist you to serve effectively on the committee you wish to serve on. 17. TOWN EMPLOYMENT: Are you or any member of your immediate family employed by or receiving financial consideration from the Town of Brewster? Yes No 18. CONFLICTS OF INTEREST. Do any of your activities or relationships present the possibility or probability of a conflict of interest if you are appointed?(Does not automatically disqualify but may need to be disclosed) Yes No 19. LOCAL REFERENCES: Please provide the names and contact information for references (Brewster residents preferred): 20. ADDITIONAL INFORMATION. Please add any additional information you’d like. a. Name: Address: Phone: Email: Relationship to you: b. Name: Address: Phone: Email: Relationship to you: FINAL Select Bd Appt Policy; version Oct. 28 20. SIGNATURE. By signing below, you state that you understand and agree.  My completion of this form does not guarantee my appointment and my application will be kept on file for two (2) years.  If appointed to a position, I will be considered a Municipal Employee under MGL Ch. 268A and will be subject to:  Massachusetts Conflict of Interest Law, MGL Ch. 268A;  Massachusetts Financial Disclosure Law, MGL Ch. 268B;  Massachusetts Open Meeting Law, MGL Ch. 30A, Sections 18-25, and the implementing regulations, 940 CMR 29.00;  Massachusetts Public Records Law, MGL Ch. 66, and the implementing regulations, 950 CMR 32.00;  Massachusetts Campaign Finance Law, MGL Ch. 55; and  Brewster Charter, when in force, and Town bylaws, and all other applicable federal, state, and local laws or regulations.  If appointed, I must be sworn in by the Town Clerk before serving, and I will complete State Conflict of Interest training after appointment, as well as any other certifications required by law.  When submitted, I understand that this form becomes a public document. Signature: Date: FINAL Select Bd Appt Policy; version Oct. 28 Appendix C SELECT BOARD COMMITTEE APPLICATION SCREENING FORM Applicant Name Requested Committee 1. TOWN CLERK REVIEW a. Applicant is a registered Brewster voter: Yes No b. Date confirmed 2. SELECT BOARD LIAISON RECOMMENDATION TO SELECT BOARD a. Select Board Liaison Applicant Interview: i. Interviewer name (Select Board Liaison): ii. Interview date: b. Select Board Liaison Consultation with Committee Chair: iii. Committee Chair name: iv. Consultation date: v. Did Committee Chair also interview applicant? Yes No c. Was at least 1 Brewster reference contacted: Yes No N/A d. Select Board Liaison Recommendation: i. Recommend appointment. ii. Recommend appointment to other committee that is a better fit for applicant qualifications. iii. Recommend holding application for future opening. iv. Not recommended. 3. SELECT BOARD ACTION a. At a Select Board meeting held , the Applicant was appointed to for a term ending year term. 4. NOTIFICATION OF APPOINTEE AND TOWN CLERK a. Date notification of appointment sent to appointee and Town Clerk: To: Brewster Select Board January 11, 2023 Charles Hanson Brewster, MA 02631 Dear Select Board Members, I am writing to express my interest in serving on the Energy and Climate Action Committee. I am currently on the Energy Committee and the de facto chair of the committee. I have been on the Energy Committee since 2014. During that time, I have been active in working with CVEC and the Town to install and operate large solar arrays on the capped landfill and at the Captains Golf Course. These projects save the Town a considerable amount of money and just as importantly have reduced our collective carbon footprint. I believe that most people in the town take pride in these projects. I was one of the leaders on the Energy Committee in applying for and winning state approval as a Green Community. I would like to continue to continue to support the goals of the Town and of the people of Brewster to reduce our carbon footprint and to mitigate climate change. The analysis and planning of the work in support of those goals is the Charge of the Energy and Climate Action Committee. There is still much work to do in Brewster and feel I am uniquely qualified to help in that effort as a member of that committee. Thank you for considering my application to serve on the Energy and Climate Action Committee. Charles Hanson FINAL Select Bd Appt Policy; version Oct. 28 Appendix B Town of Brewster SELECT BOARD COMMITTEE APPOINTMENT APPLICATION APPLICANT DIRECTIONS:  Thank you for your interest in serving Brewster. The Town aims to match applicants with committee service best aligned to your skills and interests as well as the committee’s needs.  The Town may consider the information in this application, any supplemental information, and any other publicly available information. An appointment to any committee, board or commission is at the discretion of the Select Board.  Please complete this form online, or on paper, and submit a résumé if desired to Erika Mawn, Town Administrator’s Executive Assistant: o Email: EMawn@Brewster-MA.gov o Mail: Erika Mawn, 2198 Main St., Brewster, MA 02631, or o In person: Town Administrator’s Office or drop-box outside Town Hall.  After your application materials are received, you’ll be contacted regarding next steps. Vacancies will be filled by applicants deemed best qualified to serve in a particular capacity, which discretion lies solely with the appointing authority. Submitting this form does not guarantee appointment. 1. Applicant name: 2. Address: 3. Phone Numbers: Home: Cell: 4. Email: 5. This is an application for: Full member status Alternate status 6. Are you a full-time Brewster resident? Yes No 7. Years you’ve lived in Brewster: 8. Are you registered to vote in Brewster? Yes No 9. Committees you are interested in serving on in order of preference: a. b. c. NOTE: You may attach a résumé or CV instead of completing items 10-14. FINAL Select Bd Appt Policy; version Oct. 28 10. EDUCATION. List schools attended, degrees/diplomas/certificates received, and date of completion. Name of School Degree/Diplomas Certificates Date of Completion 11. OCCUPATION: ______________________________________________________ Active Retired Not currently working 12. EMPLOYMENT EXPERIENCE. List employers, job titles and dates of employment for at least previous 3 years. Name of Employer Job Title Dates of Employment 13. GOVERNMENT POSITIONS. List any Town of Brewster or other government volunteer, elected, or appointed positions you now hold or have held.     14. COMMUNITY ACTIVITIES. List all civic, non-profit, or other organizations that you belong to or have belonged to in the previous 5 years: a. Organizations and dates: 15. GOALS: Please explain why you’d like to serve on a particular committee. 16. EXPERIENCE & SKILLS: Please list any experience, achievements, skills, or interests you have that would assist you to serve effectively on the committee you wish to serve on. 17. TOWN EMPLOYMENT: Are you or any member of your immediate family employed by or receiving financial consideration from the Town of Brewster? Yes No 18. CONFLICTS OF INTEREST. Do any of your activities or relationships present the possibility or probability of a conflict of interest if you are appointed?(Does not automatically disqualify but may need to be disclosed) Yes No 19. LOCAL REFERENCES: Please provide the names and contact information for references (Brewster residents preferred): 20. ADDITIONAL INFORMATION. Please add any additional information you’d like. a. Name: Address: Phone: Email: Relationship to you: b. Name: Address: Phone: Email: Relationship to you: FINAL Select Bd Appt Policy; version Oct. 28 20. SIGNATURE. By signing below, you state that you understand and agree.  My completion of this form does not guarantee my appointment and my application will be kept on file for two (2) years.  If appointed to a position, I will be considered a Municipal Employee under MGL Ch. 268A and will be subject to:  Massachusetts Conflict of Interest Law, MGL Ch. 268A;  Massachusetts Financial Disclosure Law, MGL Ch. 268B;  Massachusetts Open Meeting Law, MGL Ch. 30A, Sections 18-25, and the implementing regulations, 940 CMR 29.00;  Massachusetts Public Records Law, MGL Ch. 66, and the implementing regulations, 950 CMR 32.00;  Massachusetts Campaign Finance Law, MGL Ch. 55; and  Brewster Charter, when in force, and Town bylaws, and all other applicable federal, state, and local laws or regulations.  If appointed, I must be sworn in by the Town Clerk before serving, and I will complete State Conflict of Interest training after appointment, as well as any other certifications required by law.  When submitted, I understand that this form becomes a public document. Signature: Date: FINAL Select Bd Appt Policy; version Oct. 28 Appendix C SELECT BOARD COMMITTEE APPLICATION SCREENING FORM Applicant Name Requested Committee 1. TOWN CLERK REVIEW a. Applicant is a registered Brewster voter: Yes No b. Date confirmed 2. SELECT BOARD LIAISON RECOMMENDATION TO SELECT BOARD a. Select Board Liaison Applicant Interview: i. Interviewer name (Select Board Liaison): ii. Interview date: b. Select Board Liaison Consultation with Committee Chair: iii. Committee Chair name: iv. Consultation date: v. Did Committee Chair also interview applicant? Yes No c. Was at least 1 Brewster reference contacted: Yes No N/A d. Select Board Liaison Recommendation: i. Recommend appointment. ii. Recommend appointment to other committee that is a better fit for applicant qualifications. iii. Recommend holding application for future opening. iv. Not recommended. 3. SELECT BOARD ACTION a. At a Select Board meeting held , the Applicant was appointed to for a term ending year term. 4. NOTIFICATION OF APPOINTEE AND TOWN CLERK a. Date notification of appointment sent to appointee and Town Clerk: Archive d: Thursday, January 26, 2023 3:00:06 PM From: CO LIN O DELL Se nt: Thu, 26 Jan 2023 19:54:40 To: Erika Mawn Subje ct: Interest in Energy and Climate Action Committee appointment Se ns itivity: N ormal Attachme nts : E_CA Committee Application CGO.pdf; Thi s email is for the purpose of expressing my i nterest in servi ng on the Brewster Energy and Climate Action Commi ttee. I currently serve Brewster as the Town's representative to the Cape Light C ompact Board. I was a member of the Energy Commi ttee unti l its recent di sbanding in order to form the Energy and Climate Action C ommittee. I has also served as the Chair of the 2015 Government Study Committee. I am interested in this appointment to continue to help Brewster achieve the energy use reductions and transformations that wi ll be necessary to reach the Massachusetts carbon reduction goals. Reachi ng these goals will require more than just reducing the consumpti on of energy in the forms it is used in today. It is going to take a wholesale change in the way we think about how energy should be used and i n what form. Achieving the necessary carbon reductions will requi re a change in mindset by everyone as to what is the appropriate energy to use for every need. People will have to adapt their thinking to accept electric powered transportation and heating systems to name just two major areas. I have attached my completed Select Board Committee Appointment Application. If it is necessary to have a copy of this form with an original signature please let me know and I will drop one off at the Town Manager's office. Thank you, Colin Odell Brewster FINAL Select Bd Appt Policy; version Oct. 28 Appendix B Town of Brewster SELECT BOARD COMMITTEE APPOINTMENT APPLICATION APPLICANT DIRECTIONS:  Thank you for your interest in serving Brewster. The Town aims to match applicants with committee service best aligned to your skills and interests as well as the committee’s needs.  The Town may consider the information in this application, any supplemental information, and any other publicly available information. An appointment to any committee, board or commission is at the discretion of the Select Board.  Please complete this form online, or on paper, and submit a résumé if desired to Erika Mawn, Town Administrator’s Executive Assistant: o Email: EMawn@Brewster-MA.gov o Mail: Erika Mawn, 2198 Main St., Brewster, MA 02631, or o In person: Town Administrator’s Office or drop-box outside Town Hall.  After your application materials are received, you’ll be contacted regarding next steps. Vacancies will be filled by applicants deemed best qualified to serve in a particular capacity, which discretion lies solely with the appointing authority. Submitting this form does not guarantee appointment. 1. Applicant name: 2. Address: 3. Phone Numbers: Home: Cell: 4. Email: 5. This is an application for: Full member status Alternate status 6. Are you a full-time Brewster resident? Yes No 7. Years you’ve lived in Brewster: 8. Are you registered to vote in Brewster? Yes No 9. Committees you are interested in serving on in order of preference: a. b. c. NOTE: You may attach a résumé or CV instead of completing items 10-14. FINAL Select Bd Appt Policy; version Oct. 28 10. EDUCATION. List schools attended, degrees/diplomas/certificates received, and date of completion. Name of School Degree/Diplomas Certificates Date of Completion 11. OCCUPATION: ______________________________________________________ Active Retired Not currently working 12. EMPLOYMENT EXPERIENCE. List employers, job titles and dates of employment for at least previous 3 years. Name of Employer Job Title Dates of Employment 13. GOVERNMENT POSITIONS. List any Town of Brewster or other government volunteer, elected, or appointed positions you now hold or have held.     14. COMMUNITY ACTIVITIES. List all civic, non-profit, or other organizations that you belong to or have belonged to in the previous 5 years: a. Organizations and dates: 15. GOALS: Please explain why you’d like to serve on a particular committee. 16. EXPERIENCE & SKILLS: Please list any experience, achievements, skills, or interests you have that would assist you to serve effectively on the committee you wish to serve on. 17. TOWN EMPLOYMENT: Are you or any member of your immediate family employed by or receiving financial consideration from the Town of Brewster? Yes No 18. CONFLICTS OF INTEREST. Do any of your activities or relationships present the possibility or probability of a conflict of interest if you are appointed?(Does not automatically disqualify but may need to be disclosed) Yes No 19. LOCAL REFERENCES: Please provide the names and contact information for references (Brewster residents preferred): 20. ADDITIONAL INFORMATION. Please add any additional information you’d like. a. Name: Address: Phone: Email: Relationship to you: b. Name: Address: Phone: Email: Relationship to you: FINAL Select Bd Appt Policy; version Oct. 28 20. SIGNATURE. By signing below, you state that you understand and agree.  My completion of this form does not guarantee my appointment and my application will be kept on file for two (2) years.  If appointed to a position, I will be considered a Municipal Employee under MGL Ch. 268A and will be subject to:  Massachusetts Conflict of Interest Law, MGL Ch. 268A;  Massachusetts Financial Disclosure Law, MGL Ch. 268B;  Massachusetts Open Meeting Law, MGL Ch. 30A, Sections 18-25, and the implementing regulations, 940 CMR 29.00;  Massachusetts Public Records Law, MGL Ch. 66, and the implementing regulations, 950 CMR 32.00;  Massachusetts Campaign Finance Law, MGL Ch. 55; and  Brewster Charter, when in force, and Town bylaws, and all other applicable federal, state, and local laws or regulations.  If appointed, I must be sworn in by the Town Clerk before serving, and I will complete State Conflict of Interest training after appointment, as well as any other certifications required by law.  When submitted, I understand that this form becomes a public document. Signature: Date: FINAL Select Bd Appt Policy; version Oct. 28 Appendix C SELECT BOARD COMMITTEE APPLICATION SCREENING FORM Applicant Name Requested Committee 1. TOWN CLERK REVIEW a. Applicant is a registered Brewster voter: Yes No b. Date confirmed 2. SELECT BOARD LIAISON RECOMMENDATION TO SELECT BOARD a. Select Board Liaison Applicant Interview: i. Interviewer name (Select Board Liaison): ii. Interview date: b. Select Board Liaison Consultation with Committee Chair: iii. Committee Chair name: iv. Consultation date: v. Did Committee Chair also interview applicant? Yes No c. Was at least 1 Brewster reference contacted: Yes No N/A d. Select Board Liaison Recommendation: i. Recommend appointment. ii. Recommend appointment to other committee that is a better fit for applicant qualifications. iii. Recommend holding application for future opening. iv. Not recommended. 3. SELECT BOARD ACTION a. At a Select Board meeting held , the Applicant was appointed to for a term ending year term. 4. NOTIFICATION OF APPOINTEE AND TOWN CLERK a. Date notification of appointment sent to appointee and Town Clerk: January 27, 2023 Town of Brewster To Whom it may concern: I am writing to give my background in order to be considered to participate on the Brewster Energy and Climate committee. I live at 5 Jakes Lane and have been living in Brewster since 2010, first as a part time resident and now full time since 2019. I have over 40 years of experience in the energy industry in the Northeast in multiple roles. I have a Master of Engineering degree and a Professional Engineer license in NY. My experience includes electricity grid operations at both the state and utility levels, energy contract management, executive leadership of electricity and natural gas supply to end use customers, building level energy efficiency projects, wind development and community solar development. Specific to Cape Cod I was the lead broker in 2004 to match Con Edison Solutions with the Cape Light Compact for the initial electricity supply arrangements for the Compact. At the time it was the largest such arrangement in the US. That agreement paved the way for the Compact to successfully continue in the electricity supply function for the long-term giving Cape residents and businesses a way to reduce and control electricity costs. The process to structure and implement the supply took over a year. As the broker in the process, I was meeting regularly with Cape Light staff (and Board) and Con Edison Solutions to balance the needs of both parties, get the required approvals from both parties and then assist with the startup and subsequent renewals of the arrangement. I believe my wide-ranging experience both on and off Cape would be helpful to the Committee and the Town. My experience matches the goals of the Committee for greenhouse gas reduction, specific achievable strategies and other energy related matters that may be referred to the Committee. One of the charges to the Committee is educational outreach to residents and businesses. I have extensive experience with that type of activity including being an invited speaker to a wide variety of meetings and conferences, speaking to high school students on various energy issues, and working with a local high school in NY to develop and implement a comprehensive energy management plan in the school. As I am semi-retired, I have the time to actively participate in the Committee and believe I can be an asset and an active contributor to the goals of the Committee and the town. I look forward to hearing from you. Thank you, Philip VanHorne Brewster FINAL Select Bd Appt Policy; version Oct. 28 Appendix B Town of Brewster SELECT BOARD COMMITTEE APPOINTMENT APPLICATION APPLICANT DIRECTIONS:  Thank you for your interest in serving Brewster. The Town aims to match applicants with committee service best aligned to your skills and interests as well as the committee’s needs.  The Town may consider the information in this application, any supplemental information, and any other publicly available information. An appointment to any committee, board or commission is at the discretion of the Select Board.  Please complete this form online, or on paper, and submit a résumé if desired to Erika Mawn, Town Administrator’s Executive Assistant: o Email: EMawn@Brewster-MA.gov o Mail: Erika Mawn, 2198 Main St., Brewster, MA 02631, or o In person: Town Administrator’s Office or drop-box outside Town Hall.  After your application materials are received, you’ll be contacted regarding next steps. Vacancies will be filled by applicants deemed best qualified to serve in a particular capacity, which discretion lies solely with the appointing authority. Submitting this form does not guarantee appointment. 1. Applicant name: 2. Address: 3. Phone Numbers: Home: Cell: 4. Email: 5. This is an application for: Full member status Alternate status 6. Are you a full-time Brewster resident? Yes No 7. Years you’ve lived in Brewster: 8. Are you registered to vote in Brewster? Yes No 9. Committees you are interested in serving on in order of preference: a. b. c. NOTE: You may attach a résumé or CV instead of completing items 10-14. FINAL Select Bd Appt Policy; version Oct. 28 10. EDUCATION. List schools attended, degrees/diplomas/certificates received, and date of completion. Name of School Degree/Diplomas Certificates Date of Completion 11. OCCUPATION: ______________________________________________________ Active Retired Not currently working 12. EMPLOYMENT EXPERIENCE. List employers, job titles and dates of employment for at least previous 3 years. Name of Employer Job Title Dates of Employment 13. GOVERNMENT POSITIONS. List any Town of Brewster or other government volunteer, elected, or appointed positions you now hold or have held.     14. COMMUNITY ACTIVITIES. List all civic, non-profit, or other organizations that you belong to or have belonged to in the previous 5 years: a. Organizations and dates: 15. GOALS: Please explain why you’d like to serve on a particular committee. 16. EXPERIENCE & SKILLS: Please list any experience, achievements, skills, or interests you have that would assist you to serve effectively on the committee you wish to serve on. 17. TOWN EMPLOYMENT: Are you or any member of your immediate family employed by or receiving financial consideration from the Town of Brewster? Yes No 18. CONFLICTS OF INTEREST. Do any of your activities or relationships present the possibility or probability of a conflict of interest if you are appointed?(Does not automatically disqualify but may need to be disclosed) Yes No 19. LOCAL REFERENCES: Please provide the names and contact information for references (Brewster residents preferred): 20. ADDITIONAL INFORMATION. Please add any additional information you’d like. a. Name: Address: Phone: Email: Relationship to you: b. Name: Address: Phone: Email: Relationship to you: FINAL Select Bd Appt Policy; version Oct. 28 20. SIGNATURE. By signing below, you state that you understand and agree.  My completion of this form does not guarantee my appointment and my application will be kept on file for two (2) years.  If appointed to a position, I will be considered a Municipal Employee under MGL Ch. 268A and will be subject to:  Massachusetts Conflict of Interest Law, MGL Ch. 268A;  Massachusetts Financial Disclosure Law, MGL Ch. 268B;  Massachusetts Open Meeting Law, MGL Ch. 30A, Sections 18-25, and the implementing regulations, 940 CMR 29.00;  Massachusetts Public Records Law, MGL Ch. 66, and the implementing regulations, 950 CMR 32.00;  Massachusetts Campaign Finance Law, MGL Ch. 55; and  Brewster Charter, when in force, and Town bylaws, and all other applicable federal, state, and local laws or regulations.  If appointed, I must be sworn in by the Town Clerk before serving, and I will complete State Conflict of Interest training after appointment, as well as any other certifications required by law.  When submitted, I understand that this form becomes a public document. Signature: Date: NAV $ (000) Target Allocation Range Actual Allocation % Month FY '23 Calendar YTD 1 Year 3 Year 5 Year 10 Year Since Inception GLOBAL EQUITY 37,394,275 33 - 43%39.2%7.58 10.91 7.58 -6.70 7.41 5.66 8.64 6.50 CORE FIXED INCOME 13,140,388 12 - 18%13.8%4.23 -1.52 4.23 -12.62 -2.56 1.41 2.49 6.53 VALUE ADDED FIXED INCOME *6,669,910 5 - 11%7.0%2.61 4.79 2.61 -2.43 4.09 4.22 4.37 7.42 PRIVATE EQUITY *16,393,926 12 - 18%17.2%0.25 -5.94 0.25 -4.58 26.28 22.84 20.98 15.87 REAL ESTATE *10,386,039 7 - 13%10.9%1.15 0.24 1.15 9.45 12.05 10.52 10.58 7.15 TIMBERLAND *2,969,593 1 - 7%3.1%0.51 4.17 0.51 9.13 8.10 5.34 6.11 8.17 PORTFOLIO COMPLETION STRATEGIES *8,114,886 7 - 13%8.5%2.87 3.21 2.87 0.79 3.41 2.73 4.16 4.23 OVERLAY 317,142 0.0%0.3%12.94 14.92 12.94 -5.82 10.12 5.93 11.61 TOTAL CORE 95,421,911 100%100%4.12 3.47 4.12 -4.56 8.07 7.03 8.48 9.28 3.84 3.64 3.84 -3.27 7.67 6.85 7.88 9.60 TOTAL CORE BENCHMARK (using private equity) 2 4.05 6.28 4.05 -0.70 6.25 5.87 7.07 9.36 PARTICIPANTS CASH 32,220 0.38 1.89 0.38 2.08 0.85 1.39 0.92 3.44 TEACHERS' AND EMPLOYEES' CASH 40,468 0.36 1.84 0.36 2.03 0.84 1.37 0.91 2.32 TOTAL FUND 95,494,599 4.11 3.46 4.11 -4.54 8.04 7.01 8.46 9.32 * Certain Value-Added Fixed Income investments, Private Equity, certain Real Estate investments, Timberland, and certain Portfolio Completion Strategy investments are valued only at calendar quarter ends (March 31, June 30, September 30, and December 31). PENSION RESERVES INVESTMENT TRUST SUMMARY OF PLAN PERFORMANCE RATES OF RETURN (GROSS OF FEES) Periods Ending January 31, 2023* IMPLEMENTATION BENCHMARK (using short term private equity benchmark) 1 3 mapension.com | 84 State Street, Suite 250, Boston, MA 02109 | (617) 946-8401 Fourth Quarter 2022 PRIM Executive Director and Chief Investment Officer Michael G. Trotsky, CFA provided the following information to the PRIM Board at its February 16, 2023, meeting: Executive Director and Chief Investment Officer Report We are pleased that the PRIT Fund was up 4% for the December quarter, following three straight quarters of market declines, and the gains have continued into the first quarter of 2023. Returns were negative during the 12-month period ending December 2022 as equity and bond indices were down globally: domestic equities were down 18%, developed international equities were down 14.5%, and emerging equities were down 20%. Normally, we would expect bonds to offer protection from a selloff in equities, but bonds were also down substantially in calendar 2022, down approximately 13%. A 60/40 mix of stocks and bonds was down 16.2%, but the PRIT Fund fared better, down 11.2% net of fees. The loss in calendar year 2022 followed a very strong calendar year 2021. Calendar year 2021 returns were the fourth largest returns ever, and the outperformance of 8% net of fees relative to our benchmark in 2021 was the strongest outperformance in PRIM’s entire history. The PRIT Fund has performed well over the last several years while the financial markets and global economies responded to several disruptive situations. PRIM does not control geopolitical events, slowing economic growth worldwide, monetary policy responses, wars, viruses, supply chain shortages, or the behavior of other investors. We are market takers, and the only thing we can control is the design and composition of the PRIT Fund. We have carefully engineered a diversified portfolio with components that will perform well in a variety of market environments, and we are also very focused on controlling our costs. Our history of strong performance in both strong and weak markets is an indication that our portfolio is well constructed in terms of risk, return, and cost – PRIM’s philosophical three pillars of investment. Our alternatives, specifically Hedge Funds, Private Equity, Timberland, and Real Estate helped anchor the PRIT Fund in this very stormy environment, an investment period when both public equities and bonds were down significantly in all markets around the globe. Mass PRIM Quarterly Update – Q4 2022 2 The silver lining in turbulent markets is that selloffs create attractive buying opportunities. The PRIM team was busy during the year evaluating opportunities and deploying approximately $5.7 billion in new investments. Another silver lining is that some of the uncertainties are beginning to resolve. Namely, inflation appears to have peaked, the Fed is beginning to taper interest rate increases, and the economy is still growing. For the quarter so far, which includes all of January and half of February, equity markets are up between 6 and 10% globally, with Europe and China leading the way, and bonds are up approximately 2%. We hope the positive trends continue. The main risks going forward are familiar: that inflation spikes again or remains too high, business spending or corporate earnings could weaken more than anticipated, and unemployment or wages could spike. Any of those conditions could result in an economic slowdown that turns into a severe recession, one that is worse than the current consensus expectations. That scenario would be a headwind for financial markets. There are many moving pieces in the global economy and in the world’s geopolitical situation, we can’t control any of that, but we do believe the PRIT Fund is well constructed to perform relatively well in any environment. Customary for this Board cycle, asset allocation recommendations are approved, and annual plans are discussed. The annual plans are consistent with prior years, but this year each functional area includes plans to support the newly formed ESG committee. We believe the ESG Committee will build on the important work we have been doing internally and with our partners in the MIT Sloan School’s Aggregate Confusion Project. We are excited to get started with the new committee and have reached out to the new Committee members to schedule our customary on-boarding briefings. We expect The ESG Committee’s first meeting will occur at the next Board cycle. On asset allocation, the Investment Committee approved the recommendation to continue our multi-year effort to gradually increase the PRIT Fund’s allocation to Private Equity. Maintaining a consistent pace of Private Equity commitments has been a key contributor to our long term success. We have observed throughout our history that some of our highest performing Private Equity vintage years originate during volatile times like this, when other investors may be cutting their commitments for a variety of reasons. Our Private Equity partners have the proven ability to wait for valuations to become attractive to deploy capital, and investors who provide capital in difficult environments benefit when valuations are cheapest. We have learned that 80% of our peers are currently 4-6% above their ranges for Private Equity, but at 17.7% of PRIT Fund assets, Private Equity is within the current range, and we have room to continue our commitment pace. PRIM’s Private Equity team carefully models commitment pacing each year, and the fact that we are still within our range when most others are not, is testimony to the robustness of PRIM’s very disciplined process. The recommended increase of 1% to Private Equity continues a multi-year trend consistent with PRIM’s asset allocation research findings and will provide extra headroom to maintain an adequate commitment pace. PRIT Fund Performance For the one-year ended December 31, 2022, the PRIT Fund was down -10.8%, (-11.2% net), underperforming the total core benchmark of -7.0% by 382 basis points (422 bps net). • This performance equates to an investment loss of $11.6 billion, net of fees. • This underperformance equates to $4.4 billion of value below the benchmark return, net of fees. • Net total outflows to pay benefits for the one-year ended December 31, 2022, were approximately $738 million. Mass PRIM Quarterly Update – Q4 2022 3 The following charts summarize the PRIT Fund performance for the one year ended December 31, 2022. Total PRIT Fund Returns Annualized Returns as of December 31, 2022 (Gross of Fees) Source: BNY Mellon. Total Core Benchmark includes private equity benchmark. PRIT Asset Class Performance Summary One Year ended December 31, 2022 (Gross of Fees) Source: BNY Mellon. Totals may not add due to rounding. *Benchmark is actual performance. -10.8% 6.6%6.7% 8.3% -7.0% 4.9%5.6% 6.9% -3.8% 1.7%1.2%1.4% -15.0% -10.0% -5.0% 0.0% 5.0% 10.0% 1 Year 3 Year 5 Year 10 Year Re t u r n s Total Fund Return Total Core Benchmark Value Added 8.2 % 7.7 % -2.1 % -4.7 % -5.4 % -17 . 9 % -18 . 3 % 12 . 5 % 12 . 8 % -2.0 % -4.7 % -3.8 % -17 . 6 % -18 . 4 % -4.4 % -5.0 % -0.1 % 0.0 % -1.6 % -0.3 % 0.1 % -30.0% -20.0% -10.0% 0.0% 10.0% 20.0% 30.0% Timberland Real Estate Portfolio Completion Strategies Private Equity* Value Added Fixed Income Global Equity Core Fixed Income Re t u r n s Asset Class Benchmark Value Added Mass PRIM Quarterly Update – Q4 2022 4 PRIT Fund Annualized Returns By Asset Class (December 31, 2022 - Gross of Fees) 1 Year 3 Year 5 Year 10 Year TIMBER 8.2% PRIVATE EQUITY 26.0% PRIVATE EQUITY 22.9% PRIVATE EQUITY 21.0% REAL ESTATE 7.7% REAL ESTATE 11.7% REAL ESTATE 10.4% REAL ESTATE 10.6% PCS (2.1%) TIMBER 7.7% TIMBER 5.3% GLOBAL EQUITY 8.3% PRIVATE EQUITY (4.7%) GLOBAL EQUITY 4.3% GLOBAL EQUITY 5.3% TIMBER 6.1% VALUE-ADDED FIXED INCOME (5.4%) VALUE-ADDED FIXED INCOME 3.3% VALUE-ADDED FIXED INCOME 3.9% VALUE-ADDED FIXED INCOME 4.2% GLOBAL EQUITY (17.9%) PCS 2.4% PCS 2.5% PCS 4.1% CORE FIXED INCOME (18.3%) CORE FIXED INCOME (2.8%) CORE FIXED INCOME 0.3% CORE FIXED INCOME 2.0% Source: BNY Mellon. Returns as of December 31, 2022 Organizational Updates Pengtuan Wu joined the Research team in January as an Investment Officer reporting to Maria Garrahan. Pengtuan holds a Master of Science degree in Mathematical Finance from Rutgers University, and before coming to PRIM was a principal quantitative developer at Fidelity Investments. At Fidelity he led the development of the centralized factor engine in addition to many other quantitative research initiatives. Tianyi Shi joined the Research team in February as an Investment Analyst reporting to Maria Garrahan. Tianyi joined PRIM as a Research intern in May 2022 and has worked within multiple areas of Research, all while finishing her degree at Boston University. Tianyi graduated from Boston University in December 2022 with a Master of Science degree in Mathematical Finance & Financial Technology. She also has a bachelor’s degree in Financial Engineering. We are delighted that she chose PRIM to start her very promising career. PRIM deployed more than $2.8 billion to diverse managers in 2022 as part of the FUTURE Initiative, bringing the total to more than $9 billion. In December 2022, PRIM received the Commonwealth’s “Equity in Governance Award” for its efforts in this area. PRIM also designated more than $340 million to 15 emerging-diverse managers as part of a $1 billion program specifically designed to reduce barriers between the PRIT Fund and emerging-diverse managers. This progress was reported to the state legislature as a requirement of the Investment Equity legislation, the legislation championed by the Treasurer more than two years ago. As reported by Pensions and Investments, this puts PRIM at the very top of the heap compared to other pension funds, 7th in the nation in capital deployed with diverse managers, far above our rank in size. Mass PRIM Quarterly Update – Q4 2022 5 PRIM Board Actions Asset Allocation Recommendation The PRIM Board approved the 2023 asset allocation recommendation. The 2023 asset allocation recommendation represents a minor change to the prior year’s recommendation. The recommendation includes a 1% increase in the Private Equity target range (12%- 18% to 13%-19%) and a corresponding 1% decrease in the Global Equities target range (33%- 43% to 32%-42%). The small increase in the Private Equity range is aligned with PRIM’s multi-year effort to slowly increase the allocation to Private Equity. Hedge Fund Benchmarking Recommendation The PRIM Board approved the following benchmark recommendation for Stable Value and Directional Hedge Funds (collectively, “Direct Hedge Funds”), and PAAMCO. 1. Change the Total Core Benchmark for Stable Value Hedge Funds and PAAMCO to SOFR + 200 bps; 2. Change the Total Core Benchmark for Directional Hedge Funds to 50% MSCI ACWI + 50% SOFR; and 3. Change the Implementation Benchmark for Direct Hedge Funds to value-weighted manager benchmarks. These new Total Core Benchmarks for the Direct Hedge Funds and PAAMCO portfolios are more representative of the public market exposure or opportunity cost of investing in a comparable public market alternative, while the Implementation Benchmark represents a secondary benchmark to measure the efficacy of the implementation decision on how these managers perform versus their strategy peers. Public Markets Public Markets Advisory Services RFP The PRIM Board selected Meketa Investment Group to provide Public Markets advisory services to PRIM. Other Credit Opportunities – New Investment Recommendation: Biopharma Credit Investments V The PRIM Board approved a commitment of up to $150 million to Biopharma Credit Investments V (the “Fund”) as part of the Other Credit Opportunities (“OCO”) allocation. The Fund is an evergreen strategy, managed by Pharmakon, that invests in life sciences companies. The strategy focuses on senior secured loans backed by one or more FDA-approved product. Private Equity Follow-on Investment Recommendation: Hellman & Friedman Capital Partners XI, L.P. The PRIM Board approved a commitment of up to $300 million to Hellman & Friedman Capital Partners Fund XI, L.P. PRIM has invested in eight prior Hellman & Friedman Capital Partners (“H&F”) funds since 1995. H&F’s senior team of 22 partners has an average tenure of 16 years at the firm. H&F targets buyouts of large businesses in North America and Europe in the technology/software, financial services, business & information services, healthcare, and consumer services & retail sectors. Follow-on Investment Recommendation: GTCR Fund XIV, L.P. The PRIM Board approved a commitment of up to $285 million to GTCR Fund XIV, L.P. PRIM has invested in twelve prior GTCR funds since 1987. GTCR has a stable and highly experienced team and a strong and consistent track record. GTCR invests primarily in middle-market companies in the U.S. across four main industries: Technology, Media & Telecommunications; Financial Services & Technology; Healthcare; and Growth Business Services. Follow-on Investment Recommendation: TA XV, L.P. and TA Select Opportunities Fund III, L.P. The PRIM Board approved commitments of up to $335 million to TA XV, L.P. and up to $35 million to TA Select Opportunities Fund III, L.P. PRIM has invested in nine prior TA Associates (“TA”) funds since 1997. TA’s senior team has worked together for over 18 years. TA targets middle-market growth companies Mass PRIM Quarterly Update – Q4 2022 6 located in North America, Europe, and Asia operating in the technology, healthcare, financial services, consumer, and business services sectors. Finance and Administration Proxy Voting Guidelines The Prim Board approved ISS’ 2023 Benchmark Policy Updates and the 2023 enhancements to PRIM’s Custom Proxy Voting Guidelines proposed by Treasurer Deborah B. Goldberg as follows: Access to Reproductive Healthcare: • Vote FOR shareholder proposals that require companies to provide access to the full range of reproductive healthcare, including, but not limited to, policies that provide for employees that must travel to access care. Access to Parental Leave: • Vote FOR shareholder proposals that require companies to provide comprehensive paid parental leave. Disclosure: Political Giving: • Vote FOR shareholder resolutions that request companies to provide greater disclosure of corporate campaign financing. • Vote FOR shareholder resolutions that request companies to disclose any and all corporate expenditures for advertising in support of, or in opposition to, any political candidate, issue, and/or ballot referendum, including contributions to political candidates, political action committees, 501(c)(3, 4, and 5) organizations or any other expenditure which may be used to influence an election. • Vote FOR shareholder resolutions that call on the board to establish corporate political giving guidelines and internal reporting provisions or controls. • Vote AGAINST shareholder resolutions that seek shareholder input to corporate political giving policies or on the contributions themselves. • Vote AGAINST shareholder resolutions seeking an advisory vote on political contributions. Consent Agenda In April of 2014, the Board approved the implementation of a consent agenda to best utilize Board meeting time to focus on deliberation on the most substantive matters. A consent agenda is a meeting practice whereby routine and other non-controversial voting items that do not require discussion are presented and approved as a single agenda item in a single motion. The PRIM Board approved the following consent agenda items: • Acceptance of the State Auditor’s Examination Report for the Period July 1, 2019 – January 15, 2022. • Approval of the issuance of an RFP for Investment Performance Reporting Services. The Client Services team will continue to meet with the retirement boards of PRIM’s member retirement systems throughout the year. To schedule a visit, please contact Francesco at fdaniele@mapension.com, Laura at lstrickland@mapension.com, Emily at egreen@mapension.com, or call 617-946-8401. We look forward to seeing you soon. IMassPRIM Pension Reserves Investment Management Board 84 State Street, Suite 250 Deborah B. Goldberg, Treasurer and Receiver General, Chair Boston, Massachusetts 02109 Michael G. Trotsky, CFA, Executive Director and Chief Investment Officer Town of Brewster State Retirees Benefits Trust Fund January 01, 2023 to January 31, 2023 Your beginning net asset value for the period was: Your change in investment value for the period was: Your exchanges from (to) the Cash Fund for the period were: Your ending net asset value for the period was: Month To Date 3,268,481.19 135,921.40 0.00 3,404,402.59 Net Change in Investment Value represents the net change through investment activities as follows: Gross Investment Income: Less Management Fees: Net Investment Income: Net Fund Unrealized Gains/Losses: Net Fund Realized Gains/Losses: Net Change in Investment Value as Above: Fiscal Year To Date Calendar Year To Date 3,294,393.09 110,009.50 0.00 3,268,481.19 135,921.40 0.00 3,404,402.59 3,404,402.59 5,112.49 46,471.70 5,112.49 (690.89) (8,665.22) (690.89) 4,421.60 37,806.48 4,421.60 130,459.93 70,128.56 130,459.93 1,039.87 2,074.46 1,039.87 135,921.40 110,009.50 135,921.40 As of January 31, 2023 the net asset value of your investment in the SRBT Fund was: If you have any questions regarding your statement, please contact the Client Services team at clientservice@mapension.com. A detailed statement of your account is attached to this summary sheet. $3,404,402.59 IMF ssPRIM Pension Reserves Investment Management Board 84 State Street, Suite 250 Deborah B. Goldberg, Treasurer and Receiver General, Chair Boston, Massachusetts 02109 Michael G. Trotsky, CFA, Executive Director and Chief Investment Officer Your beginning net asset value for the period was: Your investment income for the period was: Your total contributions for the period were: Your total redemptions for the period were: Your total exchanges for the period were: Your state appropriations for the period were: Your ending net asset value for the period was: Town of Brewster Cash Investment January 01, 2023 to January 31, 2023 Month To Date Fiscal Year To Date Calendar Year To Date 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 As of January 31, 2023 the net asset value of your investment in the Cash Fund was: If you have any questions regarding your statement, please contact the Client Services team at clientservice@mapension.com. A detailed statement of your account is attached to this summary sheet. $0.00 dMassPRI M Pension Reserves Investment Management Board 84 State Street, Suite 250 Deborah B. Goldberg, Treasurer and Receiver General, Chair Boston, Massachusetts 02109 Michael G. Trotsky, CFA, Executive Director and Chief Investment Officer PHTF90200002 Commonwealth Of Massachusetts Town of Brewster Investment Detail 1/31/2023 Investments Units Of Participation Cost Price Market Value Unrealized Gain/Loss 13,310.802 HCST OPEB MASTER TRUST 3,270,188.03 255.7624 3,404,402.59 134, 214.56 Total lnvestment: 3,270,188.03 3,404,402.59 134,214.56 IMassPRiM Pension Reserves Investment Management Board 84 State Street, Suite 250 Deborah B. Goldberg, Treasurer and Receiver General, Chair Boston, Massachusetts 02109 Michael G. Trotsky, CFA, Executive Director and Chief Investment Officer PHTF90200002 Commonwealth Of Massachusetts NET ASSETS - BEGINNING OF PERIOD RECEIPTS: INVESTMENT INCOME: UNREALIZED GAIN/LOSS-INVESTMENT MASTER TRUST ALLOCATED EXPENSES MASTER TRUST CHANGE IN REALIZED G/L MASTER TRUST INVESTMENT INCOME MT ALL INVESTMENT MANAGER FEES Town of Brewster Statement of Change In Net Assets 01/31/2023 Total Receipts Total Disbursements: Net Assets - End of Period: Current Period 1/1/2023 1/31/2023 3,268,481.19 130,459.93 Fiscal Year Year To Date 7/1/2022 1/31/2023 1/1/2023 1/31/2023 3,294,393.09 3,268,481.19 70,128.56 130,459.93 -40.07 -1,647.26 -40.07 1,039.87 5,112.49 2,074.46 1,039.87 46,471.70 5,112.49 -650.82 -7,017.96 -650.82 135,921.40 110,009.50 135,921.40 0.00 0.00 0.00 3,404,402.59 3,404,402.59 3,404,402.59 STATEMENT EXPLANATION Below you will find a description of each item posted to your statement. CAPITAL ACCOUNT Summary of Account Activity: Your beginning net asset value for the period: Your change in investment value for the period: Your total exchanges from (to) cash fund: Your ending net asset value for the period: Gross investment income: Management fees: Net investment income: Net fund unrealized gains/losses: Net fund realized gains/losses: CASK FUND Your beginning net asset value for the period: Your investment income for the period: Your total contributions for the period: Your total redemptions for the period: Your ending net asset value for the period: A summary statement produced for your investment in the State Retiree Benefits Trust Fund (SRBTF) includes both month -to - date and fiscal year-to-date information. This statement is also furnished to the Public Employee Retirement Administration Commission (PERAC). The total balance of your investment as of the opening date of the statement period. The total increase or decrease in your investment includes net investment income, realized gains or losses, and unrealized gains or losses. Movement of funds occurring on the first business day of each month between your Cash Fund and Capital Account (SRBTF). The total balance of your investment as of the closing date of the statement period. Represents your allocable share of the SRBTF's income associated with securities and other investments (i.e. real estate), except for realized and unrealized gains or losses. It is principally interest, dividends, real estate income, and private equity income. Represents your allocable share of the SRBTF's expenses related to PRIM's investment advisors, consultants, custodian and operations expenses. Represents your allocable share of the SRBTF's gross investment income, less Management Fees. Represents your allocable share of the SRBTF's increase or decrease in value, attributed to a change in value of securities or other investments held in the PRIT Fund, relative to original cost. These gains or losses are "unrealized" because the investments have not yet been sold. Represents your allocable share of the SRBTF's increase or decrease in value attributed to the PRIT Fund's sale of securities or other investments (i.e. real estate property). Whether you "realize" a gain or loss depends upon the price at which the investment was sold in relation to its original purchase price. The total balance of your investment as of the opening date of the statement period. Interest earned for the period. Sum of all funds (i.e. wires and/or checks) sent into your SRBTF account during the statement period. Cash contributed any day during the month except the first business day will remain in your Cash Fund until the first business day of the following month, when it will then be exchanged into the General Allocation Account (SRBTF). Sum of all funds sent by wire from the PRIT Fund's custodian bank to your government entity during the statement period. A redemption made be made at any time throughout the month as long as your Cash Fund balance equals or exceeds the amount you wish to redeem. The total balance of your investment as of the closing date of the statement period. If you have any questions regarding your statement, please contact the Client Services team at clientservice@mapension.com. 4inity February 10, 2023 Via UPS Select Board Town of Brewster 2198 Main Street Brewster, MA 02631 Dear Members of the Board: Pursuant to G.L. Ch. 166A, Section 10, Comcast is pleased to provide a copy of its Form 500 for YE2022. The Form 500 contains information on customer video service related issues in your community and how Comcast responded, including the time taken to resolve these complaints. For the Form 500, the Massachusetts Department of Telecommunications and Cable defines a complaint as: Any written or verbal contact with a cable operator in connection with subscription in which a person expresses dissatisfaction with an act, omission, product or service that is (1) within the operator's control, and (2) requires a corrective measure on the part of the operator. Comcast also has provided a copy of the enclosed Form 500 to the Department of Telecommunications and Cable. Please do not hesitate to contact me at Michael_Galla@comcast.com should you have any questions. Very truly yours, ic aeLC�alla' Michael Galla, Sr. Manager Government Affairs cc: Department of Telecommunications and Cable COMCAST Form 500 Complaint Data Code Key: Avg. Resolution Time <1> Less than 1 Day <2> 1-3 Days <3> 4-7 Days <4> 8-14 Days <5> 15-30 Days <6> >30 Days Code Key: Manner of Resolution A. Resolved to the satisfaction of both parties. B. Resolved, customer dissatisfied. C. Not Resolved. Town Year Subscribers BREWSTER 2022 5239 Advertising/Marketing Appointment Service Call Billing Customer Service Equipment Installation Other Other Reception Service Interruption Programming Damage Avg Total Resolution Complaints Time (see code above) 1 0 8 0 0 0 0 0 0 4 2 2 2 2 2 2 2 2 2 2 Manner of Resolution (see code key above for the manner represented by the letters below) The number below each letter indicates the number of complaints resolved in that manner. A. 1 0 8 0 0 0 0 0 0 4 B. 0 0 0 0 0 0 0 0 0 0 C. 0 0 0 0 0 0 0 0 0 0 Form 500 Service Interruption Data Code Key: Duration of Service Interruption <1> Less than 1 Day <2> 1-3 Days <3> 4-7 Days <4> 8-14 Days <5> 15-30 Days <6> >30 Days Town Brewster Year Brewster 2022 Date of Service Interruption 12/23/2022 Brewster 5/12/2022 Brewster 5/14/2022 Brewster 5/14/2022 Subscribers 5615 Duration of Service Interruption (see Code Key above) Brewster 7/20/2022 Brewster 9/28/2022 Brewster 11/20/2022 Brewster 12/21/2022 Brewster 3/6/2022 Brewster 5/9/2022 Brewster 11/21/2022 Brewster 1/21/2022 Brewster 4/27/2022 Brewster 4/5/2022 Brewster 1/11/2022 Brewster 1/29/2022 Brewster 2/4/2022 Brewster 2/7/2022 Brewster 3/7/2022 Brewster 1/4/2022 Brewster 4/18/2022 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 Fax: (508) 896-8089 MEMORANDUM TO: Brewster Boards & Committees FROM: Donna J. Kalinick, Assistant Town Manager RE: Recent Lottery Information and Per Unit Cost of Affordable Housing DATE: February 15, 2023 In order to provide clarity around the recent affordable housing lotteries that took place for Brewster Woods and Serenity Brewster, I have compiled the following information, based on lottery data provided by Housing Assistance Corporation who was the lottery agent for both lotteries. The backup data is not included because it includes personal information of the applicants. Brewster Woods: 30 units of affordable rental housing at 30 to 60% of the Area Median Income (AMI) and one unit at 80% of the AMI; 3 of the units were not included in the lottery because they were specific to adults transitioning to independent living. Brewster Woods had a 70% Local Preference for the lottery which was 21 units. For the 27 units that were available for the lottery, there were 128 qualified applicants and another 112 applicants that were not qualified, a total of 240 applications. Of the 128 applicants, 40 were in the local preference pool for 21 units. 64 applicants were from Cape Cod; 24 were from off-Cape, of those, 4 were from out of state. 81% of the applicants were on-Cape, including those who qualified for the local preference pool. Of the 112 non-qualified applicants, 89 were from Cape Cod and 23 were from off- Cape, with 2 from out of state. 80% were from Cape Cod. Serenity: 27 Affordable units, age 55 and up in the lottery at up to 80% AMI. Serenity had 50% Local preference for the 27 units or 14 units. There were 53 qualified applicants and another 19 applicants that were not qualified. A total of 72 applicants. For the 27 units that were available for the lottery, 14 were in the local preference pool, 27 were from on-Cape; 13 from off-Cape, 4 of those were from out of state. 81% of the applicants were on-Cape, including those who qualified for the local preference pool. Office of: Town Manager Housing Of the 19 non-qualified applicants, 15 were from on-Cape, 3 were from off-Cape and 1 was not identified. 80% were from on-Cape. In terms of the per unit cost for building, I offer the following information. The proposal from POAH/HAC in response to the Millstone Road Community Housing RFP had a per unit cost of $498,740. The proposed 14 unit rental housing in Orleans that is being developed by HAC has a per unit cost of $483,370. The proposed 46 unit rental housing in Wellfleet that is being developed by POAH and CDP has a per unit cost of $503,000. 2IHPC HOMELESS PREVENTION COUNCIL Celebrating 30 Years of Serving Our Neighbors in Need January 31, 2023 Town of Brewster Town Administrator 2198 Main Street Brewster, MA 02631 INVOICE FOR SERVICES RENDERED AND STATISTICAL REPORT 1st & 2nd QUARTERLY REPORT OF FISCAL YEAR 2023 JULY 01, 2022 TO DECEMBER 30, 2022 Town of BREWSTER Semi Annual contribution: $7,500.00 Total Due: $7,500.00 Total number of Cases in BREWSTER: 124 Total number of Families: 91 Total number of Singles: 33 Total number of Children: 169 Total number of Adults: 153 Total number of Seniors 60+: 26 TOTAL HELPED: 348 Total unduplicated number of all individuals about whom one of more characteristics were obtained= Total Helped Thank you for your partnership and please contact us with any questions. Contact: Bridget Dickson / Operations & Finance Officer- accounting@hpccapecod.org Sincerely, Deb Tenney Administrative Assistant deb@hpccapecod.org 14 Old Tote Road PO Box 828 Orleans, MA 02653 • Phone: (508) 255-9667 • Fax: (508) 255-4928 Homeless Prevention Council is a 501(c)3 nonprofit agency. Federal Tax ID Number 04-3104858. Household Characteristics Report Town of Brewster Q1 Created from Report #427 100% Poverty Fam Size 1: $13,590.00 Fam Size 2: $18,310.00. Age Calculated as of: 9/30/2022 A. Total unduplicated number of all INDIVIDUALS about whom ONE OR MORE characteristics were obtained: 174 B. Total unduplicated number of all HOUSEHOLDS about whom ONE OR MORE characteristics were obtained: 61 C: INDIVIDUAL LEVEL CHARACTERISTICS 1. Gender Number of Individuals 5. Health Continued a. b. c. d. e. Male Female Other Unknown/not reported TOTAL (auto calculated) 78 94 0 2 174 2. Age Number of Individuals a. b. c. d. e. f. g. h. i. J. k. 1. 0-5 6-13 14 - 17 18-24 25 - 44 45 - 54 55 - 59 60 - 64 65 - 74 75+ Unknown/not reported TOTAL (auto calculated) 23 44 16 13 39 16 8 6 7 2 0 174 3. Education Levels Number of Individuals [ages 14-24] a. Grades 0 - 8 b. Grades 9-12/Non-Graduate c. High School Graduate d. 12 grade + Some Post - Secondary e. 2 or 4 years College Graduate f. Graduate of other post- secondary school GED/Equivalency Diploma h. Unknown/not reported i. TOTAL (auto calculated) g. [ages 25+] 7 0 11 2 8 29 3 17 0 0 0 0 29 Health Insurance Sources c.1 Medicaid c.2 Medicare 123 8 c.3 State Childrens Health Insurance Program 15 c.4 State Health Insurance for Adults 1 c.5 Military Health Care 0 c.6 Direct -Purchase 15 c.7 Employment Based 9 c.8. Unknown/not reported 3 c.9. TOTAL (auto calculated) 174 6. Ethnicity/Race Number of Individuals a. Ethnicity a.1 Hispanic, Latino, or Spanish Origins 27 a.2 Not Hispanic, Latino, or Spanish Origins 145 a.3 Unknown/not reported 2 a.4 TOTAL (auto calculated) 174 b. Race b.1 American Indian or Alaska Native 0 b.2 Asian 0 b.3 Black or African American 7 b.4 Native Hawaiian and Other Pacific Islander 0 b.5 White 125 b.6 Other 0 b.7 Multi -race (two or more of the above) 35 b.8 Unknown/not reported 7 b.9 TOTAL (auto calculated) 174 18 7. Military Status 5 6 1 78 4. Disconnected Number of Individuals a. Youth ages 14-24 who are neither working or in school 2 5. Health Number of Individuals Yes No a. Disabling Condition 23 148 b. Health Insurance* 171 1 *If an individual reported that they had health Insurance please identify the source of health insurance below. Unknown 3 2 Number of Individuals a. b. c. d. e. Veteran Active Military Never Served in the Military Unknown/not reported TOTAL (auto calculated) 2 0 87 2 91 8. Work Status (Individuals 18+) Number of Individuals a. Employment Full -Time 37 b. Employment Part -Time 9 c. Migrant or Seasonal Farm Worker 0 d. Unemployed (Short -Term, 6 months or less) 10 e. Unemployed (Long -Term, more than 11 6 months) f. Unemployed (Not in labor force) 18 g. Retired 5 h. Unknown/not reported 1 i. TOTAL (auto calculated) 91 Household Characteristics Report Town of Brewster Q1 Created from Report #427 100% Poverty Fam Size 1: $13,590.00 Fam Size 2: $18,310.00. Age Calculated as of: 9/30/2022 D: HOUSEHOLD LEVEL CHARACTERISTICS 9. Household Type Number of Households a. b. c. d. e. f. g. h. i. J. Single Person Two Adults NO Children Single Parent Female Single Parent Male Two Parent Household Non -related Adults with Children Multigenerational Household Other Unknown/not reported TOTAL (auto calculated) 17 3 23 2 15 0 1 0 0 61 10. Household Size Number of Households a. b. c. d. e. f. g. h. Single Person Two Three Four Five Six or more Unknown/not reported TOTAL (auto calculated) 15 13 9 9 7 8 0 61 11. Housing Number of Households a. b. c. d. e. f. g• Own Rent Other permanent housing Homeless Other Unknown/not reported TOTAL (auto calculated) 10 45 1 3 2 0 61 12. Level of Household Income Number of Households (% ofHHS Guideline) a. b. c. d. e. f. g. h. i. J. k. Up to 50% 51% to 75% 76% to 100% 101% to 125% 126% to 150% 151% to 175% 176% to 200% 201% to 250% 251% and over Unknown/not reported TOTAL (auto calculated) 17 6 6 6 4 7 4 4 7 0 61 13. Sources of Household Income Number of Households a. b. c. d. e. f. Income from Employment Only Income from Employment and Other Income Source Income from Employment, Other Income Source, and Non -Cash Benefits Income from Employment and Non - Cash Benefits Other Income Source Only Other Income Source and Non -Cash Benefits g. No Income h. Non -Cash Benefits Only Unknown/not reported j. TOTAL (auto calculated) 61 Below, please report the types of Other income and/or non -cash benefits received by the households who reported soruces other than employment. 10 10 19 1 5 15 1 0 0 14. Other Income Source Number of Households a. TANF b. Supplemental Security Income (SSI) c. Social Security Disability Income d. VA Service -Connected Disability Compensation e. VA Non -Service Connected Disability Pension f. Private Disablity Insurance g. Worker's Compensation h. Retirement Income from Social i. Pension j. Child Support k. Alimony or other Spousal Support 1. Unemployment Insurance m. EITC n. Other o. Unknown/not reported 6 5 9 0 0 0 0 6 3 8 0 1 0 31 0 15. Non -Cash Benefits Number of Households a. b. c. d. e. f. g• h. i. J. k. 1. SNAP (Food Stamps) WIC LIHEAP Housing Choice Voucher Public Housing Permament Supportive Housing HUD-VASH Childcare Voucher Affordable Care Act Subsidy Other None Unknown/not reported 32 9 9 4 7 0 1 2 0 5 18 1 Household Characteristics Report Created from Report #558 100% Poverty Fam Size 1: $13,590.00 Fam Size 2: $18,310.00. Age Calculated as of: 1/26/2023 No items required A. Total unduplicated number of all INDIVIDUALS about whom ONE OR MORE characteristics were obtained: 174 B. Total unduplicated number of all HOUSEHOLDS about whom ONE OR MORE characteristics were obtained: 63 C: INDIVIDUAL LEVEL CHARACTERISTICS 1. Gender Number of Individuals a. b. c. d. e. Male Female Other Unknown/not reported TOTAL (auto calculated) 63 102 0 9 174 2. Age Number of Individuals a. b. c. d. e. f. g. h. i. J• k. 1. 0-5 6-13 14- 17 18-24 25 - 44 45-54 55-59 60 - 64 65 - 74 75+ Unknown/not reported TOTAL (auto calculated) 23 49 14 10 41 17 9 2 7 2 0 174 3. Education Levels Number of Individuals a. b. c. d. e. f. g. h. i. Grades 0 - 8 Grades 9-12/Non-Graduate High School Graduate 12 grade + Some Post - Secondary 2 or 4 years College Graduate Graduate of other post- secondary school GED/Equivalency Diploma Unknown/not reported TOTAL (auto calculated) [ages 14-24] [ages 25+1 8 0 8 3 5 28 2 16 0 0 1 0 24 5. Health Continued Health Insurance Sources c.1 Medicaid c.2 Medicare c.3 State Childrens Health Insurance Program c.4 State Health Insurance for Adults c.5 Military Health Care c.6 Direct -Purchase c.7 Employment Based c.8. Unknown/not reported c.9. TOTAL (auto calculated) 114 10 12 2 0 8 19 9 174 6. Ethnicity/Race Number of Individuals a. Ethnicity a.1 Hispanic, Latino, or Spanish Origins 23 a.2 Not Hispanic, Latino, or Spanish Origins 141 a.3 Unknown/not reported 10 a.4 TOTAL (auto calculated) 174 b. Race b.1 American Indian or Alaska Native 0 b.2 Asian 0 b.3 Black or African American 5 b.4 Native Hawaiian and Other Pacific Islander 0 b.5 White 128 b.6 Other 0 b.7 Multi -race (two or more of the above) 26 b.8 Unknown/not reported 15 b.9 TOTAL (auto calculated) 174 15 7. Military Status 5 9 2 78 4. Disconnected Number of Individuals a. Youth ages 14-24 who are neither working or in school 2 5. Health Number of Individuals Yes a. Disabling Condition 21 b. Health Insurance* 165 *If an individual reported that they had health Insurance please identify the source of health insurance below. No 142 1 Unknown 11 8 Number of Individuals a. b. c. d. e. Veteran Active Military Never Served in the Military Unknown/not reported TOTAL (auto calculated) 4 0 83 1 88 8. Work Status (Individuals 18+) Number of Individuals a. Employment Full -Time 28 b. Employment Part -Time 13 c. Migrant or Seasonal Farm Worker 0 d. Unemployed (Short -Term, 6 months or less) 10 e. Unemployed (Long -Term, more than 14 6 months) f. Unemployed (Not in labor force) 15 g. Retired 7 h. Unknown/not reported 1 i. TOTAL (auto calculated) 88 Household Characteristics Report Created from Report #558 100% Poverty Fam Size 1: $13,590.00 Fam Size 2: $18,310.00. Age Calculated as of: 1/26/2023 No items required D: HOUSEHOLD LEVEL CHARACTERISTICS 9. Household Type Number of Households a. b. c. d. e. f. g. h. i. J. Single Person Two Adults NO Children Single Parent Female Single Parent Male Two Parent Household Non -related Adults with Children Multigenerational Household Other Unknown/not reported TOTAL (auto calculated) 15 4 28 1 12 0 2 0 1 63 10. Household Size Number of Households a. b. c. d. e. f. g. h. Single Person Two Three Four Five Six or more Unknown/not reported TOTAL (auto calculated) 12 19 9 8 8 7 0 63 11. Housing Number of Households a. b. c. d. e. f. g. Own Rent Other permanent housing Homeless Other Unknown/not reported TOTAL (auto calculated) 10 48 0 3 1 1 63 12. Level of Household Income Number of Households (% of HHS Guideline) a. b. c. d. e. f. g• h. i. J. k. Upto50% 51% to 75% 76% to 100% 101% to 125% 126% to 150% 151% to 175% 176% to 200% 201% to 250% 251% and over Unknown/not reported TOTAL (auto calculated) 16 8 8 10 3 4 4 4 6 0 63 13. Sources of Household Income Number of Households a. Income from Employment Only b. Income from Employment and Other Income Source c. Income from Employment, Other Income Source, and Non -Cash Benefits d. Income from Employment and Non- 4 Cash Benefits e. Other Income Source Only 7 f. Other Income Source and Non -Cash 18 Benefits g. No Income 0 h. Non -Cash Benefits Only 0 i. Unknown/not reported 0 j. TOTAL (auto calculated) 63 Below, please report the types of Other income and/or non -cash benefits received by the households who reported soruces other than employment. 10 6 18 14. Other Income Source Number of Households a. TANF b. Supplemental Security Income (SSI) c. Social Security Disability Income d. VA Service -Connected Disability Compensation e. VA Non -Service Connected Disability Pension f. Private Disablity Insurance g. Worker's Compensation h. Retirement Income from Social i. Pension j. Child Support k. Alimony or other Spousal Support 1. Unemployment Insurance m. BITC n. Other o. Unknown/not reported 7 9 9 0 0 0 0 4 1 11 0 1 0 33 0 15. Non -Cash Benefits Number of Households a. b. c. d. e. f. g. h. i. J. k. 1. SNAP (Food Stamps) WIC IIHEAP Housing Choice Voucher Public Housing Permanent Supportive Housing HUD-VASH Childcare Voucher Affordable Care Act Subsidy Other None Unknown/not reported 38 7 8 4 9 0 1 3 0 7 16 2 Elder Services of Cape Cod and the Islands 68 Route 134, South Dennis, MA 02660 ph: 508.394.4630 fx: 508.394.3712 www.escci.org February 8, 2023 Town of Brewster Conor Kenny 2198 Main Street Brewster, MA 02631 Dear Mr. Kenny: Enclosed please find the meal statistics for the 1st and 2nd Quarter of FY23. If you have any questions, please feel free to contact me at 508-394-4630 ext.105. Thank you for your continued support for the Nutrition Program at Elder Services. Sincerely, ,)4A k6 Judy Sokoloski, Chief Financial Officer Brewster Nutrition Program First Half of FY 2023 Average Cost 11.88 per meal July 1, 2022 to December 31, 2022 Home Reimbursement State, Delivered Congregate Total from Federal, & Meals Meals Meal Town of E.S.C.C.I. Served Served Cost Brewster Cost July 661 44 $ 8,375.40 716.67 $ 7,658.73 August 711 54 $ 9,088.20 716.67 $ 8,371.53 September 687 67 $ 8,957.52 716.66 $ 8,240.86 October 797 73 $ 10,335.60 716.67 $ 9,618.93 November 689 73 $ 9,052.56 716.67 $ 8,335.89 December 768 83 $ 10,109.88 716.66 $ 9,393.22 Total 4313 394 $ 55,919.16 $ 4,300.00 $ 51,619.16 Town of Brewster 2198 Main Street Brewster, MA 02631-1898 Phone: (508) 896-3701 www.brewster-ma.gov Public Comments Received to wingisland@brewster-ma.gov From: Ron Essig <rjessig@gmail.com> Sent: Friday, February 24, 2023 11:08 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Comments on Proposed Boardwalk I am not in favor of the proposed boardwalk. I think there are much beer ways to spend the millions of dollars projected to construct it. This is parcularly true since the $1 million donaon has been withdrawn. I am concerned however about next steps if the project is not approved. Keeping the status quo is not in compliance with Chapter 91. My guess is that the increased visibility of this mistake due to this process will not allow the state to let the status quo connue. So the planks will likely need to be removed. If this needs to happen, as bad as that could be, I sll prefer it to new construcon. Ron Essig 154 Crowells Bog Road From:Tim Hackert <mhackert@gmail.com> Sent: Thursday, February 23, 2023 11:40 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island The proposed Boardwalk to Wing Island makes no praccal sense. The pathways on Wing Island are not accessible so geng someone to the end of a Boardwalk at the edge of Wing Island does nothing about access on Wing Island. The Town has other funding needs that are more crical than Wing Island access. The taxpayers have limited funds. The increasing real estate taxes will price people out of their homes. A viewing plaorm at Drummer Boy will avoid all the issues about harm to wildlife, impairment of water quality and damage to the marsh. No Boardwalk!!! Tim and Darcy Hackert/Resident Taxpayers and Voters From: Elizabeth Perry <lizprints@gmail.com> Sent: Wednesday, February 22, 2023 8:06 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Alternative suggestion to boardwalk Dear Brewster Select Board, I am responding to your request for feedback from about the proposed Wing Island Boardwalk project. Office of: Select Board Town Manager I’d like to suggest an alternative that would have considerably less impact on the salt marsh and Wing Island than a boardwalk, and would be both beautiful and practical, cost effective and ADA accessible. I envision a beautiful covered gazebo, with an ADA accessible ramp and railings, that would be a real centerpiece to Drummer Boy Park and West Brewster— something that everyone could enjoy. I would like you to consider expanding the walking path through the Cedar Ridge Reserve to make it easily ADA accessible— a safe and graceful nature walk through the woods with native plantings, that would include a viewing area at the edge of this property. The path could loop around through this woodland area, connect with the existing macadam path at the edge of Drummer Boy park, continue to the western side of the Drummer Boy Park, where there is already a paved path in place to the marsh, where a large, beautiful ADA accessible, elevated gazebo would be built to overlook Wing Island, the salt marsh, and give a spectacular view of the west side of the island, Quivett Creek and the bay beyond. This gazebo, unlike a boardwalk, would protect our older folks, and people with mobility issues, from the sun, rain and inclement weather while they sit and visit with friends, sketch, enjoy a coffee, or relax and read a book. I believe that a community friendly structure like a gazebo would have less impact on the fragile salt marsh and Wing Island, and would be something that the Schaeffer family and our citizens would proudly support. I imagine that a beautiful, romantic site overlooking this area, protected by a covered gazebo would be one of the most photographed venues in town, and could be rented out for small music events and even small weddings, making a little income for our town, and become a place to make lasting memories. I hope that you will consider my suggestion. Sincerely yours, Liz Perry 80 Blue Jacket Way, Brewster From: Carol Lucking <carol.lucking15@gmail.com> Sent: Tuesday, February 21, 2023 11:36 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Feedback Last week, as I came across a wonderful article in my parents bookcase entitled “the mysteries of wing island” written by archeologist Fred Dunford and well known writer Greg O’Brien in a 1997 publication in “the cape naturalist” published by the cape cod natural history museum, I wondered if anyone making decisions was aware of the fact that wing island has yielded artifacts as old as 8,000 years, when the time native peoples first occupied cape cod. Prehistoric spear point tips, chipping debris, indicated in an archeological dig, that the island was used by native Americans at least 4,000 years and even 8,000 years ago, a site of considerable prehistoric activity. Wing, a sandwich Quaker, purchased the land in 1656 from Edward Bangs of the mayflower company, as many locals know. Driving to Drummer Boy park this past weekend, a place I’ve enjoyed throughout my childhood, I couldn’t imagine the greenery and fields paved for summer tourists, significantly increasing the foot traffic into this pristine, delicate prehistoric ecosystem of critical estuary waters that would be so easily disturbed with the construction of a new walkway. The amount of cars and families present suited the existing site very adequately. Our Brewster Conservation Commission has a responsibility to keep certain wild places just that, untouched, free from contaminants like run off and trash tossed over boardwalk railings by those who don’t know, or don’t care, about the impact. . . Marshes are havens for sea life that’s meant to be left alone to do the work a marsh does for the surrounding ecosystem. Digging posts, bringing in construction machinery, disturbing the layers of sediment that hold such mysteries and artifacts from 8,000 years ago seems a senseless act in a space that needs protection. The drummer boy park, with its field of green and circular limited parking, with a small playground soon to be enhanced, is inviting and welcoming to many young local families with preschool children during the day. It’s a place to gather safely, with little traffic, to meet for necessary social connection when raising a family, since child care is unavailable on the cape for so many. The master plan is looking to take this “progress” of developing drummer boy park and wing island access in steps and stages. That is clear. And it seems the development has already been approved and moving forward. But it should not be connected with the wing island boardwalk. As we know, there is no going back when you build a wider boardwalk, disturb the existing layers of earth or pave open space where children and families lay down blankets and gather for picnics. It’s the same when you straighten and widen a road, that only brings faster traffic. Then, encroaching development follows. “The homogenization of America” is another important book to read. Brewster is like no other town in the US or on the cape. Nor should it look like any other town in America. But time and again, poor county and town planning, (or town voting in the middle of winter when so many residents aren’t present and are as hind they’d like a chance to vote from a distance on such critical matters) has changed communities across our continent, stripping them of their uniqueness. We have been very lucky to live in Brewster with boards and town officials so eager to hear the opinions of its citizens as they spend time gathering information before making critical decisions. It’s the unusual natural resources that draw people here, our greatest asset. When we tear these special historical sites of significance down, or bring more traffic to accommodate tourist dollars before saving the natural resources we have, we do a disservice to the environment and future generations of Brewsterites. I oppose the plan to bring a larger boardwalk or walkway to the pristine Wing Island area. I will be there to vote at the town meeting. Thank you for creating a space to easily share viewpoints. Carol Lucking From: Brenda Locke <brendalocke@hotmail.com> Sent: Tuesday, February 21, 2023 7:19 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Forum comments Interesng “forum”. Lots of misinformaon presented by the town. People only allowed to come to the mic for comments aer the sales pitch by the town. Zoom callers carefully screened. For example, the local woman who called, worried that she might fall off a ground level plank onto the so peat and hurt herself. This same woman hiked Machu Picchu a lile over a year ago! She’s also very good friends with members of the select board and the recycling commission. So disheartening that our town is run by this misaligned Select board. Brenda Locke From: finn-at-cape@comcast.net <finn-at-cape@comcast.net> Sent: Tuesday, February 21, 2023 5:28 PM To: wingisland <wingisland@brewster-ma.gov> Subject: forum Thank you for holding the forum on Wing Island and where it stands. Reading a follow up by the Chronicle, there were two articles. One article was on Brewster's spending. I was outraged. Not only did I learn that many of the big-ticket approvals are not even in our tax bills yet. It also stated that the Nauset student ratio from Brewster has changed. Because of it we will be facing another override. Have you lost sight of us citizens? You need to stop all unnecessary spending now. You appear to be charging ahead with a 4 million dollar spend on Drummer Boy/Wing Island while Sea Camps is just starting. Our Taxes can't handle what you're doing. Spend the minimum necessary on Sea Camps and cease and desist everywhere else. From the Cape Cod Chronicle Asked to project 3 percent operating increases, Cape Cod Technical High School’s 2024 budget request came in on-target, at 2.5 percent higher. But the Nauset High School and Middle School 2024 budget requests reflect a 7 percent increase over 2023 due to a 1.4 percent increase in Brewster students. Likewise, funding requests for Brewster’s elementary schools have risen to a 6.5 percent projected increase at Stony Brook and 7.8 percent at Eddy. Reconciling these higher school forecasts to deliver a balanced budget may require an operating override, Lombardi said. From: pat hughes <peh0511@hotmail.com> Sent: Tuesday, February 21, 2023 1:03 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Hughes comment February 21, 2023 Dear Brewster Select Board, I support suspending the evaluaon of a raised boardwalk to Wing Island. While acknowledging the current boardwalk is in violaon of the Wetlands Protecon Act and Chapter 91, I am surprised that MassDEP will not, at this me, require the removal of the current boardwalk on the marsh. MassDEP’s decision gives Brewster the opportunity to expand the discussion of future access to Wing Island without a specific proposal to react to. Should the Board decides to re-examine the Drummer Boy Master Plan, I recommend an analysis be done on the pros and cons of improving public access on the Cedar Ridge property and the construcon of a viewing plaorm overlooking the marsh and Wing Island. This view is, I think, spectacular and I suspect many residents and visitors would appreciate having access to the view without walking on the boardwalk. On a related topic, I thought Mr. Brownville’s leer published in this week’s Cape Cod Chronicle raised an important point regarding the CCMNH’s use of Wing Island without any compensaon to the Town. I encourage the Select Board and Town Administraon to review this situaon. I think it is appropriate to conduct a full appraisal of Town policies and fees regarding private pares’ use of Town properes, in the next year or so. Thank you, Pat Hughes Pat Hughes 377 Tubman Road Brewster, Mass 02631 From: Janice Riley <janice.riley@comcast.net> Sent: Tuesday, February 21, 2023 11:53 AM To: Peter Lombardi <plombardi@brewster-ma.gov>; wingisland <wingisland@brewster-ma.gov> Cc: Ned Chatelain <nchatelain@brewster-ma.gov>; Kari Hoffmann <khoffmann@brewster-ma.gov>; Mary Chaffee <mchaffee@brewster-ma.gov>; Cynthia Bingham <cbingham@brewster-ma.gov>; David Whitney <dwhitney@brewster-ma.gov> Subject: Comments on Wing Island Access Dear Mr. Lombardi and Select Board Members, Following your invitation for public comment on Wing Island access, attached you will find the comments I am respectfully submitting. Thank you. Janice Riley “February 20, 2023 To Peter Lombardi, Town Manager, and the Select Board, Town of Brewster, I have been encouraged over the last six months at the great strides we have made and all that has been accomplished since the designs for the Wing Island Boardwalk were first unveiled by the Town of Brewster’s Select Board at the first Public Forum in August, 2022. While some disagree, I think the Town has listened and responded to concerns raised by its cizenry, however, the disagreement over access to Wing Island is as yet unseled. What is of concern at present is providing commentary on Wing Island access quesons as we approach two Town meengs, the Special Town Meeng of March 6th and the Spring Town Meeng of May 1st . I have two recommendaons for arcles on the May 1st , Spring Town Meeng warrant: 1. Vote to develop a Conservaon Restricon on Wing Island. Michael Lach’s 2004 Stony Brook Valley Study and Brigit Arell’s Wings Island Land Management Plan can provide a solid foundaon for the area’s ecology, along with referencing the exisng conservaon restricon on Quivet and Paine’s Creek Marshes. An advisory commiee should be established and Town funds and grant monies requested in order to update these earlier studies, with the assistance of an independent environmental specialist. Further, representaves from Brewster Conservaon Trust and the Cape Cod Museum of Natural History, stewards of extensive conservaon properes in Stony Brook Valley, as well as specialists and members of the community could collaborate on a comprehensive Stewardship Plan. Ulmately, the language of the dra CR and Stewardship Plan should be voted on at a future Town Meeng before implementaon. The CR is key to establishing the parameters (intent and extent) of access to Wing Island. The Town has made a commitment to creang this Conservaon Restricon, which I support unequivocally. It goes without saying that a conservaon restricon on the island is long past due. Nothing more needs to be said, following the guidelines suggested above. 2. Vote on Wing Island Access, including all five opons presented by the Town at the February Public Forum, if feasible. If opposion to any change in the current access results from the Special Town Meeng, then an exploraon of Opon 5, versus the status quo of leaving the planks as they are, is called for. This warrant arcle would have to be worded precisely. See below. On the issue of access, as you are well aware, the plank walkway was never intended to be permanent and is not permied under State or Federal regulaons. Things have changed considerably in the last 400 years of post-contact island access, even in the last 62 since the island was purchased. The environmental movement began at that me and many crical laws are in place to protect natural habitats, and specifically our extensive wetlands, including the coastal barrier island. We pride ourselves on being a conservaon-minded town, which is exactly why we can no longer look the other way or ask the state to, for our convenience. The hard work of addressing this issue must be done, only not with an elevated boardwalk. We voted for improvements to the current access in 2021 and the majority of us sll want that. We have to face reality and act responsibly. The Town must have the will to pursue exploring the opon of an at-grade walkway, Opon 5, in their alternave analysis rather than their oen-stated dismissal of it as not permitable. The answer you received from regulators is not the last word. Their response to general inquiries, without a well-developed applicaon, is usually a conservave, standard response such as the Town received. Their response to a well-reasoned and supported applicaon can be quite different. A wealth of informaon exists that a marsh-level boardwalk in this parcular ecosystem would have the least impact, overall, and be the best soluon for access to Wing Island. We would like the Town to show a commitment to exploring this opon. Many grade level boardwalks exist and each has their own parcular environmental concerns and restraints and ecosystems to pass through. Flexibility is oen shown in providing permits once due diligence is done. Unfortunately, it may preclude being fully ADA accessible, but exempons are available. The peoners may succeed at the Special Town Meeng in vong overwhelmingly against anything other than the status quo (Opon 3). The Town has suggested that they will abide by this vote even if the arcles are not binding. But then what? We are sll le with the problem. The plank walkway is not stable, ecologically sound, or sustainable, as said before, and is in direct violaon of State and Federal law. Many of us in town want to see this recfied but not with an elevated boardwalk (Opons 1 & 2) that bypasses the dal flow. It only stands to reason that a walkway governed by the des will always be the best protecve measure for the island’s habitat through controlling excessive foot traffic. Horsley Wien’s carry capacity study provides a very limited analysis. It is completely lacking in a comprehensive ecological assessment of the potenal impacts from an elevated boardwalk. Removing the planks enrely (Opon 4) would not prevent foot traffic across the marsh and only cause further, more extensive harm to the wetland and eventually the island itself. That the Select Board or the town of Brewster might be forced, or acquiesce, to accepng 2’ x 10’ planks (as they are commonly called) strewn across a conservaon protected wetland in perpetuity is absurd and unconscionable. If a permit was granted by the State would that make the planks more acceptable? We can do beer. Furthermore, it would be a shame for the Town to decide that a Wing Island arcle should not be added to the Spring Town Meeng if there is an overwhelming vote in favor of the peon arcles at the Special Town Meeng, especially “Arcle 1.” It is of some concern, as well, that aggressive and adversarial strategies, though perhaps appropriate inially, could gain victories in our town over more reasoned approaches; these negave strategies are no longer producve. Complex issues such as those represented by access to the island and its preservaon are not resolved with anger and misinformaon, with simply saying “stop” and “no,” without collaborang on soluons. If we don’t resolve this now, there may come a me in the not too distant future when a less environmentally friendly cizenry and Board has to resolve this issue. In summary, I encourage the Town to connue in its rigorous efforts toward rebuilding trust and alleviang the divisions in the community that this project has either raised or exacerbated. Wing Island access is far from our only challenge. To this end, I advocate for a Conservaon Restricon on the island through the ecological studies and alternave analyses that will inform it and support an at-grade walkway. I also support the changes called for in the language of the Local Comprehensive Plan before it is rafied that refer to the potenal raised boardwalk. Unfortunately, similar language exists in the Drummer Boy Park Master Plan and the 2018 Brewster Vision Plan, already voted in, that have drawn people’s ire. Other documents exist as well. This will require further consideraon. Wing Island has challenged us. The long hard work of facing this challenge and moving forward, together, can only begin once the hoslies and distrust are no longer leading the discourse. Now that the issue has been raised, it cannot be ignored. One thing we can all agree on is that we care. Sincerely, Janice Riley 32 Old Red Top Road” From: Ken Swan <kenswanee@gmail.com> Sent: Tuesday, February 21, 2023 10:43 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Pubic Comments on Wing Island Forum I do not support the boardwalk. I’ve been visiting Wing Island for over 4 decades now and will continue to do so until I can’t. The views there are essential Cape Cod views. To trash the wonderful view sheds with the proposed boardwalk, to me, would be criminal. Since the proposed boardwalk became general local knowledge I have casually asked locals what they think about the proposed boardwalk and up until last week I had not found one person in support of the boardwalk. At the Brewster recycling center I ran into one of our selectmen and I asked him if he supported the boardwalk and he would not commit either to supporting it or condemning it but urged me to review the recent town postings on the proposed project. So I reviewed the material and it is obviously spun to support the boardwalk and attendant infrastructure. I have yet to talk to anyone who wants this proposed project. I see our select committee spending a lot of time and effort to get “the plan” approved. Well guess what? Plans change and the current plan needs to be amended in accordance with the will of the town’s people. In my opinion our Brewster Select Committee would better serve the people it works for by spending their time and effort to transition our new $20MM ex Sea Camps asset into something which would benefit the town many times more than the proposed boardwalk. Lastly I must confess I hate unnecessary road signage and thus I really hate all the Stop the Boardwalk” signs I see springing up all over our beautiful town (and neighboring towns) but our Select Board and their outdated plan for a Boardwalk has forced one of those signs to sprout on our lawn. Sorry about that. Ken Swan 1379 Main St Brewster From: eg <dahlia.dot@comcast.net> Sent: Tuesday, February 21, 2023 7:19 AM To: wingisland <wingisland@brewster-ma.gov> Cc: eg <dahlia.dot@comcast.net> Subject: Wing Island There is no need to build a boardwalk from Drummer Boy Park to Wing Island. If anything, repair or renovate the walk from the Museum of Natural History. Our money should be beer spent than on this frivolous idea. How about housing, climate change (permeable surfaces, ponds, ferlized lawns, educaon of the public and more!). Thanks, ellen gleason 170 Billington Lane From: Debra Ann Johnson <retiredat40@hotmail.com> Sent: Monday, February 20, 2023 7:55 PM To: wingisland <wingisland@brewster-ma.gov> Cc: John Depuy <johndepuy@hotmail.com>; Mary O'Neil <oneil.m@msn.com>; jill douglas <tawktame@hotmail.com>; Brenda Locke <brendalocke@hotmail.com>; Cary Noyes <cnoyes1378@aol.com> Subject: comment By definition, a forum is "a meeting where ideas and views on a particular issue can be exchanged," or "a public discussion," or "a public meeting for open discussion." Your forum on Wing Island was not, in fact, a forum. It was a Select Board meeting parading as a forum. It was yet another effort by the Town of Brewster to control and limit information and input from the public. Debra Johnson From: Brenda Locke <brendalocke@hotmail.com> Sent: Monday, February 20, 2023 8:25 PM To: Debra Ann Johnson <retiredat40@hotmail.com> Cc: wingisland <wingisland@brewster-ma.gov>; John Depuy <johndepuy@hotmail.com>; Mary O'Neil <oneil.m@msn.com>; jill douglas <tawktame@hotmail.com>; Cary Noyes <cnoyes1378@aol.com> Subject: Re: comment Great comments!!!! So proud of you. Doing mine first thing From: Don Ziegler <outlook_E6BCB01489908ACF@outlook.com> Sent: Monday, February 20, 2023 5:38 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island Board Walk Dear Select Board, Please listen to the voters. I do not want Wing Island changed from what it is. A conservation area not a recreation area., Leave well enough alone. Concentrate on the Sea Camps Property and put any thought of a Boardwalk to Wind Island away. Thank you, Don Ziegler 157 Magnet Way Brewster From: Judy <judylagergren@gmail.com> Sent: Monday, February 20, 2023 5:10 PM To: wingisland <wingisland@brewster-ma.gov> Subject: My thoughts... Dear Town Officials, As a year round Brewster resident and following the Wings Island saga I would like to express to you all my opinion. After researching other town boardwalks such as Sandwich and Yarmouth and realizing the cost and liability to the towns after storm damage and believing after the initial cost to build it and the unknown follow up costs, I don’t believe this would be an asset to the town and would be more of a liability. I am also concerned of the issue of the trash that will be out there. Walk around the town and the beaches, it is an issue. I am also sad that the process and the traffic will hurt and/or drive out a lot of the nature that this very special place houses. The town made this major Sea Camps properties purchase. Can we PLEASE concentrate on the direction of these properties and the cost to make these properties beneficial to the town residents. The cost of the project, the cost of the Sea Camps, the school budget…. Yikes, the taxes !! In closing I would also like to add that I attended the forum and feel it was very one sided on your part. Just by the number of signatures collected on a holiday, rainy weekend shows there is a large number of people that are also concerned about going ahead with this project and it is now costing money for a special town meeting in order to hopefully stop the process going forward. I just don’t understand that the project didn’t get put on hold with so much concern from the community. Respectfully, Judy Lagergren 177 Old Long Pond Rd From: Eileen Swan <eileenswansong@gmail.com> Sent: Monday, February 20, 2023 3:44 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Public Comments on Wing Island Forum Thank you for the presentation on access to Wing Island and the opportunity to comment. I believe that Wing Island should be protected from increased public access. The area is a fragile environmental treasure and should not be made a tourist attraction beyond the educational efforts of the museum staff who teach people to understand the need for protection of fragile areas such as this. Local residents have long valued the natural resources of the island. I also have concerns re future costs of maintenance and the possibility of liability arising out of any falls from an elevated walkway. I do believe that any walkway will encourage access to the beach beyond Wing Island and necessitate the need for ‘staff' to clean up after visitors on the beach and along the walkway where litter will blow into the marsh. The elevated walkway simulations appear as visual pollution to many residents spoiling a natural vista. Drummer Boy Park should also be protected from unnecessary blacktop, many of us enjoy the summer bandstand concerts and the antique fairs etc and the park has accommodated parking without resorting to destroying the park and historic village ambiance. The town has worked hard to keep Brewster much as it was when the Sea Captains dwelled here and thus we have the Brewster Old King’s Highway Historic District; the vistas from Drummer Boy Park and Wing Island ameliorate the historic and archaeological preservation and should be protected from any visual impairment. Brewster has the Sea Camps property which will need financing to maintain the buildings and determine the future uses of the entire property. There are so many opportunities with this property and our planning and tourism efforts should be focused here. There are opportunities here for Brewster artists and business residents to have a center which could cater to tourists. Wing Island is a delicate ecosystem deserving of continued protections. I ask that the Select Board seek to determine the will of the Brewster residents and find ways to accommodate that vision. Thus far the response to the articles supported by 700 residents appears to be obfuscation and legal arguments as to why the articles can’t be supported. It would be far better to assist the residents in making the goals of the articles achievable rather than putting up road blocks. In the end it is the will of the people that should determine the future of a treasured landscape and telling us that our self determination is not “binding” is not serving the people. I ask the Select Board to listen to the people, be bound by the will of the majority and, if that is to protect Wing Island as is ...then make it happen. Eiblin Swan 1379 MAIN STREET Brewster From: Lee Roscoe <leeowl@gmail.com> Sent: Monday, February 20, 2023 3:34 PM To: wingisland <wingisland@brewster-ma.gov> Subject: For the board walk in a big way Because of health concerns I may not be able to aend the March 6 meeng so I wondered if my comments could be read: I am a Massachuses State Legislature commended environmentalist and a journalist who has wrien numerous arcles on the environment. I am very much FOR the BoardWalk. It will provide a wonderful, healthful and contemplave way to view the wonders of marsh and bay. That it will adversely affect species endangered or otherwise is nonsense. The only species it will affect adversely are humans with Not in My BackYard syndrome. Pung in the walk will be done in a low impact way, and the swath it will cover, especially as it will be raised, will have virtually no impact on the ground beneath. It is not going through any protected wetland area, and only over hardy salt marsh. Walking to Wing Island now is a terror, with a flat boardwalk oozing dal waters and mud. It needs improvement in a big way. There are no endangered species on Wing island that I am aware of and I have been looking at flora and fauna there for decades, and there are copious not at risk species of flora and fauna. Notably the Massachuses bio map has a bit of the area as Core Habitat, but lists no crical species in the area. There is a bird banding staon on Wing Island to be sure, but the claim that there are "bird species that are of special concern or endangered," which would be threatened by the walk way is not substanated. Rare species do fly through on occasion, but are not nesters. The beach nearby is not, as has been claimed, a barrier beach, but a well trafficked bay side beach. Many people I have talked to in Dennis and elsewhere beyond Brewster really favor this important new recreaonal tool as a desired boon; not a one is against it. I vote YES for the boardwalk, a brilliant addion to our town. Lee Roscoe 33 D Frederick Ct. Brewster, MA. 02631 508 896 3510 From: Susan T Smith <susan.t.smi@gmail.com> Sent: Monday, February 20, 2023 2:38 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island Hello, I want to express gratitude to the Select Board, the town officials, and staff who have worked on this project, presenting information in clear and detailed ways for us to understand. For me this has not been an easy decision, as I can hear many voices and several sides of these complex issues. The worst part of this by far has been the strident, sometimes hostile and disrespectful voices of the Never a Boardwalk folks. Above all, I value civil and respectful conversation, especially around controversial issues. I love this town and feel so lucky to be served by this town government. Thank you. I send my support and respect, Susan Smith 33 Pine Bluff Rd. From: Karen North Wells <karennorthwells@gmail.com> Sent: Monday, February 20, 2023 1:10 PM To: wingisland <wingisland@brewster-ma.gov> Subject: So beautiful Hi Everyone,. I am all for keeping the lovely marsh the way it is! If there were a boardwalk, there would be no grass growing where the boardwalk would be because of the shade it would cause. I think the boardwalk should be on the way to a beach and not a marsh. I have heard it said that we wouldn’t want an owl or a deer passing through inside our homes, then why would the owl, deer, fox etc. want us in their homes? I just don’t see the raonale for this structure. I wouldn’t want a boardwalk in front of the Gristmill either. Thank you for reading this. Karen Karen North Wells "You can have everything in life you want, if you will just help enough other people get what they want." - Zig Ziglar www.undergroundartgallery.com www.karennorthwells.blogspot.com From: Raymond DiPietro <rayvector@hotmail.com> Sent: Monday, February 20, 2023 11:02 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island I find it impossible to reconcile the voter's opinion versus the Select Board's posion on Wing Island and destroying Drummer Boy Park. This whole maer is a waste of me and tax payers' money. How about Sea Camp, I'm deeply troubled about the future spending necessary to make it a usable facility without a substanal tax increase. My feelings on Nauset School is also a botched adventure. I hope the tax paying residents remember all of these when we vote on March 3rd and in the future. Raymond DiPietro, 78 Red Maple Road, Brewster Get Outlook for Android From: Brian Davis <eatmorelinguica@gmail.com> Sent: Monday, February 20, 2023 10:54 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Comments I can see the info presented. Nonetheless I’m insulted that the BOS keeps referring to Brewster have 50% of its populaon is 60 or over as a raonal for this ridiculous folly. I’m 68 and I’ll challenge anyone of the bos to a foot race across the exisng planks to wing island. Being over 60 doesn’t mean we need wheelchairs! Sent from my iPhone From: Brenda Collins <bcollins@punkhorn.net> Sent: Monday, February 20, 2023 10:33 AM To: wingisland <wingisland@brewster-ma.gov> Subject: No Boardwalk please The beauful saltmarsh and wild coastal area of Wing Island is one of the few undeveloped spots on Brewster’s bayside. It ’s nature’s nursery and a marvelous wild place for sciensts and the Museum of Natural History to study the increadingly rarer coastal fauna and flora. With the opening of the Sea Camps, Brewster now has a robust tourist desnaon which will require town funding. Please allow this precious wild bit of nature to survive undisturbed for us and for future generaons Sincerely Brenda Collins Brewster resident From: Hector Traci <htoc02332@gmail.com> Sent: Monday, February 20, 2023 9:53 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing island Just wanted to take a minute and let the town select people know how very disappoinng it is that you connue to do what you want and have no respect for the people of Brewster who don’t want Wing Island turned into a recreaonal site. If hundreds of people make their way out there to see the lovely quiet marsh with all its wildlife and beauty it won’t stay quiet and beauful. Put your effort into making the sea camp property a great recreaonal site. Brewster is a special town. It’s unique in having preserved places to walk and enjoy. Don’t turn it into every other Cape Town. If John Kennedy hadn’t place beaches in the “Naonal Seashore” I’d hate to think what that part of the cape would look like right now. Being progressive may be doing nothing not too much, Traci Quinn, Brewster Sent from my iPhone From: anevins@verizon.net <anevins@verizon.net> Sent: Monday, February 20, 2023 9:31 AM To: wingisland <wingisland@brewster-ma.gov> Subject: comments My major comment is: Don't incur any more debt until the town's enormous debts are scaled down. Wing Island is NOT a necessary expense at this time. The same goes true for a conservative approach to opening up Sea Camps. Instead figure out ways to bring in income to help support any changes there as well. The argument that Wing Island needs to be handicapped accessible is a poor argument as well. No one in a wheel chair or any one with a walker or compromised walking ability is going to traverse the path from Drummer Boy to the proposed boardwalk (or back to use the port-a-potties in DB). Too far and path uneven and dangerous. From: Joan Silverman <joanesilverman@gmail.com> Sent: Monday, February 20, 2023 8:15 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Boardwalk Dear Board I am very troubled by the proposed plan to build a boardwalk to wing island. I am a senior homeowner who has spent many years in Brewster both as a visitor and now a homeowner. I am in my 70s and have balance issues but I walk the trail down to the beach and it is challenging but totally enjoyable. I know I have to navigate the wobbly wood pathway but having a place of peace and quiet and natural beauty outweighs the inconvenience. Please don’t change this natural treasure. Joan silverman , 29 court way, brewster Sent from my iPhone From: Nancy Whitehurst <nancywhitehurst1@gmail.com> Sent: Monday, February 20, 2023 8:14 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing island proposal There is clearly more opposition to this proposal, by the citizens of Brewster, than there is support. There are signs of resistance all over and more popping up every day! I wonder at the prodigious way the “Town” is insisting on this plan and what else you have in mind that has not fully been revealed. It’s really concerning that you are so set against listening to the people. From: Nancy Ortiz <nancyortiz@comcast.net> Sent: Saturday, February 18, 2023 10:33 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Special Town Meeting I would like to express my disappointment in holding the Special Town Meeting regarding Wing Island on March 6th when so many voters (including me) are out of town. Why couldn't this group wait until the annual town meeting in May? What is the motivation for rushing this vote through instead of waiting two months when the majority of the population are available? I am hoping that any resolutions passed at that meeting are indeed non-binding. Nancy Ortiz 376 Run Hill Road From: derickson@capecod.net <derickson@capecod.net> Sent: Friday, February 17, 2023 11:53 AM To: wingisland <wingisland@brewster-ma.gov> Subject: suggestions on Wing Island access I would support a 4-5 foot wide boardwalk from the town easement the town bought after town meeting voted and accepted at the annual town meetings in 1965 and 1966. John Hay was an advocate for the purchase of the easement. The easement was approved then for “parking area and service road”. The general public could walk from Drummer Boy Park. Some parking could be developed on the easement for those who have mobility issues. Developing that area would probably impact some of the museums parking areas etc. Marking the bounds of the easement would show what impact it would have. Instead, the town could ask the museum to allow limited parking for those with mobility issues. The developing of a boardwalk would bring more foot traffic and related impacts to the trails on Wing Island. There would also be town expense for maintenance and supervision of the island area. The foot traffic and related impacts would be lessened if the public access required the general public to walk from Drummer Boy Park. The visual impact would also be less with the boardwalk going across where the old service road and existing plank walkway are. The presentation at the forum showed extreme conditions at the present walkway and I believe the statement the old service road ran to the west of the present walkway was inaccurate. The present walkway crosses a culvert that was probably under the old service road. There is a reference in town records of town meeting deciding to stop maintaining the service road. The design of the boardwalk must consider the impact of floating and storm driven ice in the marsh. Respectfully, Doug Erickson 1081 Long Pond Rd From: Carolyn Noering <cnoering@comcast.net> Date: February 16, 2023 at 5:18:28 PM EST To: carolyn Noering <cnoering@comcast.net> Subject:Board walk hps://www.brewster-ma.gov/departments-mainmenu-26/board-of-selectmen-mainmenu-105 Dear Peter and the Select Board, First let me thank you and the select board for the extraordinary work you have been doing for the town of Brewster cizens. I admire your tenacity, sincerity, and transparency. Aer aending by ZOOM the meeng on the boardwalk I would like to share my thoughts with you. 1 The exisng board walk should not be an opon. It is not safe environmentally or for walking. Parking at the museum is not available to the general public. Even with advance permission to park there I was yelled at by a museum employee 2 Access for all should be a priority. Could a scaled down version of the exisng board walk be considered? Would the generous donors come back to the table if the boardwalk was scaled down? If the access to the boardwalk was from Drummer Boy Park could more parking be added at a later date if it was deemed necessary? I don’t think the great unwashed of handicap people will invade Wing Island. Saying people can go to First Light instead of Wing Island is just plain selfish. You are all doing a great job. Taking on these contenous issues can’t be easy. Sincerely yours, Carolyn Noering Shared via the Google app Sent from my iPhone From: Christopher Ellis <chriscreganellis@gmail.com> Sent: Wednesday, February 15, 2023 7:49 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Re: Posts from Town of Brewster, Massachusetts for 02/11/2023 Thank you to the Town Administrator and Select Board for hosting this public forum. I believe that all involved did a good job to carefully plan out all of the possibilities, and put the information forth to the residents of the Town. Between the forums, meetings, information shared on the Town of Brewster site and on social media, everyone has had able opportunity to understand what these plans entail. When I first heard about this project, and upon learning more, I am still very much in favor and in support of the plans for a number of reasons. Having visited Boardwalks and vistsa in Wellfleet, Dennis and Sandwich, I can say that each experience I have had at each of these venues has been outstanding. It is a beautiful way to take in nature on the Cape, and a great way to actively do so. This project will be a benefit for our residents, and will also attract visitors to help our economy and small businesses. The accessibility provided by these Boardwalks will benefit many. Individuals suffering from a handicap or accessibility issue who would not be able to access Wing Island otherwise. Older individuals who may have challenges traversing the current planks to get out to the island. And families like mine who look for ways to enjoy the Town we live in. We should always be looking for ways to make our beaches and vistas more accessible to people on foot, and this is a great example of that. The voice of dissent for this project has been loud, but I don't think that means it is how everyone feels, as it is often easier to speak up and say why something is bad and wrong than to stand behind it in support. I think a project like this is an investment not only in our current residents, but in our children who live here now, and those still to come, who will be able to enjoy an even more accessible and beautiful Brewster. Keep up the good work, and thank you. Best, - Chris Ellis 29 Pinewood Drive 914-433-0926 From: Sophia Sayigh <ssayigh@outlook.com> Sent: Wednesday, February 15, 2023 12:32 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island Dear Mr. Whitney, Ms. Bingham, Ms. Chaffee, Mr. Chatelain, Ms. Hoffman, and Mr. Lombardi: Thank you all for your transparency and efforts to educate the public on the boardwalk. I have some questions and thoughts: If the citizens petition Article 2 were to fail, would that affect the plan of the Select Board to bring a Home Rule Petition article to May Annual Town Meeting that could transfer control of the property & seek state approval to place a conservation restriction (CR) on Wing Island? I am not in favor of Article 2 as written, but I am in favor of a CR for Wing Island. In your presentation regarding a CR, it says, “Could memorialize affirmative rights of Museum to provide educational programming & benefits to Town.” What does “memorialize affirmative rights” mean and to what does “benefits to the Town” refer? While I understand the opposition to a boardwalk, our options are limited if we want to maintain access to the island. That is presumably the question that was answered when Town Meeting voted to move forward on researching building a boardwalk in 2021. If the question were posed again today, i.e. access (a raised boardwalk) or no access (remove the planks), how would Town Meeting vote? With the assumption that a vote for access would again pass, has the feasibility of a straight boardwalk from Drummer Boy to Wing Island been considered? It would have several pros: Significantly less expensive than L-shaped boardwalk Lessen negative impacts on marsh Provide safe/improved access for walkers not hampered by tides Provide access in compliance with Federal ADA requirements Encourage visitors to park at Drummer Boy Park; lessen improper parking at Museum Improve emergency access to Wing Island Likely shorter route than Option 1 or 2 Improve connections between Wing Island, Cedar Ridge Reserve, Drummer Boy Park, and Windmill Village Cons: Create visual changes in marsh vista Likely increase foot traffic due to no tidal barriers & easier connection to Drummer Boy Park parking Less convenient (but not impossible) access for Museum programs Your presentation says that the Museum brings 10,000 people a year to Wing Island. A concern of those opposed to the boardwalk is that it will bring more traffic to the island, so to them maybe my idea would be a pro. The Museum’s recent reversal on support for a boardwalk is disingenuous. They cite the importance of protecting the ecosystem, but leaving the planks as the Museum now proposes is probably the most harmful option for the salt marsh. Thanks again. Sincerely, Sophia Sayigh 28 Duneward Ln Brewster From: Elizabeth Hooper <ehooper@weeinfo.com> Sent: Tuesday, February 14, 2023 10:45 AM To: wingisland <wingisland@brewster-ma.gov> Subject: The Boardwalk! I am writing to express my opposition to a boardwalk to Wing Island from Drummer Boy Park. Here are a few reasons/ideas: 1. The study done by Horsley Witten lacks objectivity because they will benefit financially if the project moves forward. The data that was presented at the forum seemed generic in nature and not specific to actual conditions at Drummer Boy Park (DBP). Events are held at the park on weekends as well as during the week in the summer, and this would very likely increase foot traffic to the island significantly. If a boardwalk starts at DBP, I believe it will over populate the park itself as well as Wing Island. 2. The cost of the project, especially the longer boardwalk from Drummer Boy, would add to the list of community expenses that will raise taxes on Brewster citizens. Does anyone on the select board other than Cindy Bingham care about higher taxes? Or that the Nauset High School funding formula is unfair to Brewster? (The capital cost of accommodating non-district students should be split equally among the towns.) Sea Camps, which I believe will need more and more taxpayer dollars, as well as other more routine municipal expenses add up to a heavy financial burden on many Brewster residents. 3. Ideally, I would prefer that the existing planks be upgraded … maybe made a little wider and less bouncy. But if we have to spend money on a boardwalk, I think there is a compromise solution that respects conservation as well as provides easier access to the island. The Wing Island land-use designation must be changed from bathing beach/recreational to conservation/passive educational, and the boardwalk must only leave from its current spot at the Natural History Museum (NHM). Doing it this way reinforces the identity of the island as a nature preserve that should be respected for its ecological value. The boardwalk itself of course has to be built in accordance with state requirements, although they seem pretty extreme. I would go for a 5’ wide boardwalk and try for a 1:1 ratio for the height above the marsh. If it has to go higher, that's a shame, but I guess I could live with it. 4. Making a wheelchair friendly path within Drummer Boy that goes into the woods, up to a marsh viewing area, and back to the parking lot makes sense, because the trail on the island side of the boardwalk is not wheelchair accessible. If a boardwalk at the NHM had to be accessible from the Drummer Boy parking lot via the 6A sidewalk, an accessible path through the woods to the boardwalk starting point would need to be constructed. To avoid that hassle, I am wondering if the town could work with the Museum to establish an area with a few public disabled parking spaces in their lot. In light of NHM’s recent statement on the boardwalk, I guess this might be a difficult negotiation. But it would be much more convenient for people with disabilities. 5. Lastly, the town must clean up after people who use the boardwalk as well as the trails on the island. I appreciate the amount of time and effort town staff have spent trying to clarify issues concerning the boardwalk. Thank you, Elizabeth Hooper 2042 Main Street From: bpwood7980@aol.com <bpwood7980@aol.com> Sent: Tuesday, February 14, 2023 9:36 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Compromise on final outcome Has anyone tried to find out if there is room for compromise on the Wing Island boardwalk concepts by both sides. After a vote one side will be in and one will be out. If we could reach a compromise before that happens both sides could have some say in what they want and what they could live with. From: Ruth Courtnell <rcourtnell@gmail.com> Sent: Monday, February 13, 2023 7:28 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Get over it The February 9, 2023 Wing Island forum was informave and helpful. It is useful to have a video for reference and study. The withdrawal of the major gi funding the boardwalk is the key point. This issue will never be anything but controversial no maer if a vote squeaks through at town meeng supporng it. Do what is necessary to obtain a conservaon restricon with the state and listen to the Trustees of CCMNH advice to leave the planks as they are. The state hasn't pursued a violaon in all these years. It is unlikely that will be important now. It is me to move on and devote the available energy and resources to the Sea Camps bay property. Ruth Courtnell & Donald Child 22 Aunt Molls Ridge Rd. Brewster From: Lauren Richmond <lauren444@comcast.net> Sent: Monday, February 13, 2023 12:05 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island Forum To the Select Board: After listening to the meeting on tv Monday night, we continue to be concerned with the ongoing attempts to increase ways to access Wing Island. We are in favor of leaving the current planks as they are which limits access by virtue of the tide. And when the planks cease to exist, so be it, let nature takes its course. Non-essential human traffic, recreation seekers and beachgoers will only destroy the natural habitat that is fragile and necessary for the transient bird population as a feeding and nesting habitat. In this case, less is more. Wing Island should remain wild, remote and as pristine as possible. We moved to Brewster three years ago from Provincetown, our home of nearly 50 years. Sadly, we have seen the results of well intentioned efforts to increase access that creates unintended detrimental consequences. We are vehemently opposed to paving any additional areas of Drummer Boy Park. It’s an unspoiled recreational area that serves many purposes exactly the way it is. Parking on grass works just fine. When the cars are gone, the pasture and views are unspoiled and spectacular. Please leave it as it is! There are many other locations in Brewster that would benefit from improvements. Wing Island isn’t one of them. If there is donation money to be spent, let’s focus on the Sea Camp purchase. Sincerely, Lauren Richmond & Bruce Deely 87 Abby Road Brewster, MA 02631 From: Suzanne Kenney <suzanne.kenney@gmail.com> Sent: Monday, February 13, 2023 9:55 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island Access and Drummer Boy Park! I want to thank the Town for last Thursday’s thoughtful presentation. I only wish the 5 options had been presented back in August to prevent the resulting controversy and deciveness - live and learn, I guess. My comments however going forward are as follows: I don’t believe the “cons” addressed the integrity of Drummer Boy Park but only referenced it as a parking lot for access to Wing Island. I am a daily user of the park all year long and am concerned that in the future parking for use at the Park will compete with Wing Island access. I recommend that we install some type of “metered” parking to restrict how long people can park at Drummer Boy. This will achieve three things. One, insure that those of us who want to visit the park can do so without competing for a parking space during high season when fairs and the like are occurring, and people are leaving cars behind to go to Wing Island. Two, lessen the impact of all day beach goers to Wing Island considering there are no facilities on the Island. And three, provide a revenue source for the town similar to other beach permitting income. I volunteer at the Museum escorting individuals to the Island and mudflats and support their position on the options. But in recognition of the slipperiness of the planks and those individuals with mobility challenges including our seniors, I would like to see a raised footbridge similar to the one at Paines Creek knowing that we could lose this bridge annually with the tides. We are going to need that revenue from the metered parking at Drummer Boy! Thank you for your consideration. Suzanne Suzanne Kenney Suzanne.kenney@gmail.com 571 Run Hill Road Brewster, MA. 02631 Cell (781)738-2052 From: Rich, Gladys, Rich Jr. <tucsonlivingaz@gmail.com> Sent: Sunday, February 12, 2023 4:31 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Boardwalk Although not a resident of Brewster, we own a home in Orleans. We visited Wing Island 1 time recently after not realizing it existed. The history of the island was intriguing before and after the arrival of the Europeans. Realizing how it was developed at 1 time & now nature is taking over again. The story we feel will enhance preservation around the Cape. Visitors will love what they see & feel the need to help preserve. Shutting it off accomplishes little. Rich & Gladys Kenney Sent from Mail for Windows From: Hector Traci <htoc02332@gmail.com> Sent: Sunday, February 12, 2023 2:13 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island pictures February 12th/ trash A small sample from today, of what visitors are leaving at Wing Island. Coffee cups, beer cans, plastic water bottles and dog bags. Hector Brewster resident From: Mati Delano <matifrontcom1@hotmail.com> Sent: Sunday, February 12, 2023 12:38 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island Hello, I am in favor of the boardwalk to Wing Island and tried to say as much via zoom, but my kids were all acting up and I did not articulate myself as well as I would have liked. Will voting be allowed via zoom for the special town meeting? I have five kids (3 under 3) and that is during bedtime and dinner. I would like to participate, but in-person participation is difficult with a lack of childcare. Thank you, ~Matilda Delano, 154 Barons Way, Brewster From: Anne Weirich <anneweirich@mac.com> Sent: Saturday, February 11, 2023 4:56 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island access As a person who has loved Wing Island for many years, and one who has only recently recovered from some fairly long term mobility issues, I would advocate for a board walk to Wing Island from Drummer Boy Park. The museum’s access would be lessened. But in general, those who need ADA compliance would have a new way to access some of the Cape’s beauty. And let’s face it, there isn’t much in ADA compliance at this me anywhere on the Cape. Boardwalks have their own sort of cache and mysque. They are already a part of what makes the Cape interesng and charming. And there are a few - such as the ones a Marconi Beach and Fort Hill, which make walking an adventure and allow access to fragile ecosystems that wouldn’t be appreciated without them. Brewster needs change. And this step for a boardwalk is a progressive, inclusive step. Peace - Anne Weirich - 84 Old Freeman’s Way. From: Chris Pantos <cpantos@yahoo.com> Sent: Saturday, February 11, 2023 3:43 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Comments Some Comments on Wing Island: 1. Something must be done to allow the continuing use of Wing Island for recreational purposes, esp. hiking & birding This does not need to include enhanced swimming areas, but swimming should not be restricted. "No Lifeguard" signs can be posted. 2. Making it safer to access the island is important. Better access will not markedly increase the use of the trails/beaches since it is still over a half-mile walk one-way to get to the beach. Casual users will not attempt this since there are easier beaches to access. 3. We believe that the "L" shaped option is best since it will be easier to access from the Drummer Boy and not cause more problems at the CCMNH parking lot. 4. The new boardwalk is proposed to be ADA compatible, but how will ADA access be provided? The current trail from the Drummer Boy through the Cedar Ridge Reserve is woodland/dirt. 5. We don't like Option 2 since it will require users to walk the sidewalk on 6A if they park at the Durmmer Boy. We have done this, and it is scary if you have small children in your group. The traffic in summer is constant and fast. 6. In our opinion, the boardwalk will not be a visual impairment any more than the Luke's Liquor complex already is. 7. Transferring the property to the Conservation Comm. or creating a CR both seem to be involved processes which will cost the town application fees and legal fees. Why? We assume the Select Board can continue to manage the island since it has been doing that since 1961. 8. Who currently maintains all the recreational trails in the town? The CC has only two paid employees (Secty & Administrator). We guess the Select Board and Town Mtg budgets (under Rec Dept?) pay for this (or voluteers). Keep everything the same. No need to transfer management. Sincerely, Chris & Cheryl Pantos 20 Tanglewood Rd Brewster, MA 508-896-9548 From: Kenneth Hermann <kwhermann@yahoo.com> Sent: Saturday, February 11, 2023 12:26 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island Options We appreciate the forum the other evening. We (Ken & Bea Hermann) support the development of the boardwalk to Wing Island, Option #1. Thanks, Ken & Bea Hermann 88 Winstead Rd, Brewster kwhermann@yahoo.com From: Annie Dugan <annie65@me.com> Sent: Saturday, February 11, 2023 12:19 PM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island To the Town, I strongly urge the Town to be guided by the facts presented by research into protecting Wing Island and its accessibility. There is a group of folks in town that are determined to undermine residents’ confidence in our elected officials, our government studies and the conclusions drawn by professionals who are providing us with the appropriate guidance in our decision making. If we do not stand up to these “bullies,” we will find ourselves spending your valuable time and valuable resources in a forever defensive position. I feel certain that this same group of “bullies” has dragged out the much-needed Millstone Road project, again, putting Brewster residents in the expensive position of having to defend every already well-researched piece of information. On a selfish note, at the age of 80, I will forever not be able to access Wing Island, a gorgeous natural resource, unless the tide is on my side for a predictable period of time and will need a back up plan in the event of a fall. Thank you for the hours and money spent on this defensive position. Facts matter! Annie Campbell Dugan 173 Beach Plum Lane Brewster, MA 02631 From: Sonja Dahlberg <sonjazone@hotmail.com> Sent: Saturday, February 11, 2023 11:58 AM To: wingisland <wingisland@brewster-ma.gov> Subject:Special town meeng Hello, I am trying to figure out how someone who is physically unable (medical reasons) to vote in person will be able to vote regarding this maer. Will you be sending mail in ballots? It seems that in-person vong in impossible for many and surely indicates a lack of conformity to todays standards about equal access for those with disabilies. Also, will there be a sign language interpreter for those of us that are legally deaf? Thank you in advance for your prompt aenon. Regards, Sonja Dahlberg From: Rose Pye <rose.c.pye@gmail.com> Sent: Saturday, February 11, 2023 9:38 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island Boardwalk Hello - We are property owners in Brewster and are unable to attend the Town Meeting on 3/6 but want to weigh in on the project. We are opposed to the proposed boardwalk - it is too big and the construction of it would cause more harm to the fragile environment than good. Adding access from Drummer Boy would mean more people at Wing Island. Currently parking at Drummer Boy is free - adding a boardwalk with beach access would mean people from all over the place could access the beach for free - this would fill up the parking lot and prevent visitors who want to use the playground, have a picnic at the bandstand or visit the windmill would be unable to. And for the farmers market or craft fair days the competition for parking would be intense. For this and many other reasons we are opposed to this project in the current form. Finally the town spent over $20 million dollars to purchase the Sea Camps and we have seen little for that purchase and think the priority should be to maximize that property. Thank you. Peter Driscoll Rosemary Pye 44 Ranney Lane Brewster From: Jeffrey Auch <jwauch@gmail.com> Sent: Saturday, February 11, 2023 6:43 AM To: wingisland <wingisland@brewster-ma.gov> Subject: Wing Island Hi, Wing Island boardwalk should be built with educational information about the eco system. It should be accessible to all just like the national seashore. To end the controversy put it to a town wide vote. Thank you From: bevt@comcast.net <bevt@comcast.net> Sent: Saturday, February 11, 2023 6:13 AM To: wingisland <wingisland@brewster-ma.gov> Subject: SAVE WING ISLAND AND DRUMMER BOY PARK I think the idea to destroy wing island is horrendous! ….You have your hands full managing the sea camps……..leave drummer Boy Park alone !………Again, a senior center gets pushed back for more expensive projects…. I watched your forum and am with everyone that is against it….. Seems like a huge undertaking to manage and control the sea camps………..stop spreading yourselves too thin………..STOP THIS PROJECT NOW……………… Beverly Thomas, Stony Brook Road From: Paul Ruchinskas <pjruch@comcast.net> Subject: Wing Island Date: February 10, 2023 at 4:22:56 PM EST To: wingisland@brewster-ma.gov Hello- I watched the public meeting last night and found the presentation very helpful; thank you. I support continued and improved public access to Wing island. It has been possible to access the Island in the 60+ years in which the Town has owned it, and I do not support ending that access as some of the “save" Wing Island proponents desire. Leaving the current access fundamentally provides the fittest among us can continue to enjoy the walk to the Island while leaving out a not insignificant number of people. I can still navigate the planks; however, my wife and a number of my friends find it impossible or challenging. I am supportive of a boardwalk from the Museum to replace the current set of planks as well as including a viewing platform from Cedar Ridge. I very well appreciate the concerns about the ecological sensitivity of Wing island; however, I believe that a boardwalk would likely only slightly increase the amount of access use but not to the degree that some fear. Few, if any, visitors will lug all of their chairs, etc.to the beach while they have a plethora of other more accessible beaches. Having no boardwalk from Drummer Boy will mean that visitors and residents will have to make more of an effort to take the walk. I also know that it is convenient to assign blame to tourists (it is never us virtuous residents) for leaving the supposed mounds of trash that will remain; however, my experience at least with affordable housing and other public policy issues has been that these worst case scenarios/fears rarely, if ever, occur. Finally, while it is not pertinent to the various choices under consideration, I was also perturbed that the “save” folks could not wait until the May Town Meeting to bring the petition. The 5-10K added cost will not break the budget but it puts an additional burden on Town staff that was not necessary- waiting 2 months would not have made any difference whatsoever to the Island and would have provided an opportunity for even more information and discussion to take place. Paul Ruchinskas 10 Bog Pond road Brewster