9358-R3_LGP_MechanicFalls_2024AnnualReport

ASSETS Cash and cash equivalents $ 2,298,653 - $ 4,167 $ $ 14,128 $ 888,848 $ 3,205,796 Investments - - - - 13,576 13,576 Accounts receivable (net of allowance for uncollectibles): Taxes 230,807 - - - - 230,807 Liens 52,791 - - - - 52,791 Other 114,637 - - - - 114,637 Prepaid items 28,322 - - - - 28,322 Due from other funds - - - - 50,685 50,685 TOTAL ASSETS $ 2,725,210 - $ 4,167 $ $ 14,128 $ 953,109 $ 3,696,614 LIABILITIES Accounts payable 51,499 $ - $ - $ - $ - $ 51,499 $ Accrued expense 93,216 - - - - 93,216 Due to other funds 50,685 - - - - 50,685 TOTAL LIABILITIES 195,400 - - - - 195,400

Accounts receivable (net of allowance for uncollectibles): Taxes 230,807 - - - - 230,807 Liens 52,791 - - - - 52,791 Other 114,637 - - - - 114,637 Prepaid items 28,322 - - - - 28,322 Due from other funds - - - - 50,685 50,685 TOTAL ASSETS $ 2,725,210 - $ 4,167 $ $ 14,128 $ 953,109 $ 3,696,614 LIABILITIES Accounts payable 51,499 $ - $ - $ - $ - $ 51,499 $ Accrued expense 93,216 - - - - 93,216 Due to other funds 50,685 - - - - 50,685 TOTAL LIABILITIES 195,400 - - - - 195,400

non-major fund Fire/Rescue Highway Other Total ASSETS Cash and cash equivalents $ 2,298,653 - $ 4,167 $ $ 14,128 $ 888,848 $ 3,205,796 Investments - - - - 13,576 13,576 General ARPA Reserve Reserve Governmental Governmental Fund Fund Fund Fund Funds Funds

DEFERRED INFLOWS OF RESOURCES Deferred revenues 177,758 - - - - 177,758 TOTAL DEFERRED INFLOWS OF RESOURCES 177,758 - - - - 177,758 FUND BALANCES Nonspendable 28,322 - - - 1,755 30,077 Restricted - - - - 11,927 11,927 Committed 464,000 - 4,167 14,128 472,756 955,051 Assigned - - - - 466,671 466,671 Unassigned 1,859,730 - - - - 1,859,730 TOTAL FUND BALANCES 2,352,052 - 4,167 14,128 953,109 3,323,456

TOTAL DEFERRED INFLOWS OF RESOURCES 177,758 - - - - 177,758 FUND BALANCES Nonspendable 28,322 - - - 1,755 30,077 Restricted - - - - 11,927 11,927 Committed 464,000 - 4,167 14,128 472,756 955,051 Assigned - - - - 466,671 466,671 Unassigned 1,859,730 - - - - 1,859,730 TOTAL FUND BALANCES 2,352,052 - 4,167 14,128 953,109 3,323,456

DEFERRED INFLOWS OF RESOURCES Deferred revenues 177,758 - - - - 177,758

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 2,725,210 - $ 4,167 $ $ 14,128 $ 953,109 $ 3,696,614

17 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 2,725,210 - $ 4,167 $ $ 14,128 $ 953,109 $ 3,696,614 17

Moved to non-major fund Fire/Rescue Highway Other Total

General ARPA Reserve Reserve Governmental Governmental Fund Fund Fund Fund Funds Funds

STATEMENT C

STATEMENT C

Moved to

JUNE 30, 2025

JUNE 30, 2025

TOWN OF MECHANIC FALLS, MAINE

TOWN OF MECHANIC FALLS, MAINE

BALANCE SHEET - GOVERNMENTAL FUNDS

BALANCE SHEET - GOVERNMENTAL FUNDS

See accompanying independent auditor’s report and notes to financial statements. See accompanying independent auditor’s report and notes to financial statements.

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