Quarterlytics / Financial Services / Banks - Regional / The First Bancorp, Inc.

The First Bancorp, Inc.

fnlc · NASDAQ Financial Services
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Ticker fnlc
Exchange NASDAQ
Sector Financial Services
Industry Banks - Regional
Employees 284
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FY2006 Annual Report · The First Bancorp, Inc.
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A N N U A L   R E P O R T   2 0 0 6

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First  National  Lincoln  Corporation  is  a  $1.1  billion  bank 

holding  company  headquartered  in  Damariscotta,  Maine.  Our 

banking  and  wealth  management  offices  are  charted  along  the 

rugged Maine coastline in fourteen communities from Wiscasset to 

Calais. FNLC’s high-performance culture is built on a strong work 

ethic and is maintained by our unwavering focus on developing 

long-term relationships with our customers and our communities.

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M E S S A G E   F R O M   T H E   P R E S I D E N T

Dear First National Lincoln Corporation Shareholder:

For First National Lincoln Corporation, 2006 was a year of mixed financial results. We 

had a number of very positive outcomes but also were disappointed with some areas of 

our financial performance. In my letter this year, I would like to put our performance 

in perspective and share with you my thoughts on the direction the banking industry 

is going and how First National Lincoln Corporation is positioned to flourish in this 

changing climate.

Net Income

Net income of $12.3 million was a decrease of $0.5 million compared to the 

$12.8 million earned in 2005. This is the first year since 1990 – 15 years ago – 

that  the  Company’s  earnings  did  not  exceed  the  prior  year.  Our  primary 

financial goal has been and continues to be to increase net income year over 

year. In 2006, however, we were unable to accomplish this for a number of 

reasons, some within our control and some outside of our power.

One  of  the  leading  contributions  to  the  earnings  reduction  was  a  $1.0 

million  decline  in  net  interest  income. This  was  due  to  the  cost  of  our 

funding – interest expense – increasing faster than our ability to offset these 

higher costs in interest income. One of the major reasons was the interest 

rate environment as the Federal Open Market Committee of the Federal 

Reserve  continued  to  increase  short-term  interest  rates  for  the  first  half 

of  2006. With  the  last  rate  increase  in  June  2006,  the  yield  curve  –  the 

difference between short-term rates and long-term rates – became inverted 

with short-term rates exceeding long-term rates. For First National Lincoln 

Corporation, this was more acute than for other banks as over 50% of our loan 

portfolio is in residential real estate loans which are priced based on longer-

term rates. With no meaningful increase in these longer-term rates, we were 

unable to offset the higher rates we had to pay for our certificates of deposit 

and borrowed funds which are primarily based on short-term rates. 

On  a  positive  note,  we  experienced  good  loan  growth  that  helped  to 

minimize the impact of the inverted yield curve. We also posted an impressive 

$1.3 million, or 14.1% increase in non-interest income, driven by enhanced 

revenues from our First Advisors wealth management division, as well as fees 

earned on deposit accounts. 

One of the performance numbers I am especially proud of is the 

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$79,000 reduction we realized in operating expenses and the corresponding improvement in our 

efficiency ratio to 52.1%. I cannot overestimate the importance of keeping operating costs down, 

especially in a very challenging banking environment. 

Loan Growth and Relationships

Total portfolio loan growth in 2006 was $65.8 million or 8.5%. At first glance this seems low compared 

to the average 15.2% loan increase First National Lincoln Corporation has posted in the past five years. 

Looking back over the year, however, and comparing ourselves to other Maine banks, we had a very 

good year, with one of the largest increases in both dollars and percentages of any of the publicly traded 

Maine-based banks. We cannot lose sight of the fact that our success is tied to the success of the Maine 

economy  and  the  markets  we  serve. The  Maine  economy  struggled  somewhat  in  2006,  especially 

the housing sector, which is a major driver of growth for our loan portfolio. Even though residential 

mortgage rates remained low, reduced activity in the number of houses sold in our three largest markets 

resulted in lower volumes of mortgage loans. That, when 

combined  with  minimal  mortgage  refinancing  activity, 

had a strong impact for us. Outside of the housing market, 

the economy along the Maine Coast was okay, but not as 

robust as in prior years. Given the impact of higher local 

and national energy costs, the increase in interest rates 

for business borrowers, and an overall concern about the 

direction  of  the  economy,  business  expansion  in  2006 

was minimal throughout our markets.

Our focus as a Company was to work hard to expand 

and cement the relationships we have with our existing 

customer base and to win over others by demonstrating 

we will be their partner in both boom years and more 

challenging  times. This  philosophy  is  especially  critical 

to the small businesses in Maine who need a bank that 

will try harder and find a way to help them meet their 

financial  objectives. Although  we  are  sharing  a  number 

of business success stories with you in this report, there are hundreds more that are not spoken about. 

Our primary focus in lending is to serve small businesses along the coast that are part of the industries 

crucial to the Maine economy and the vibrancy of our communities. These include the hospitality and 

retail businesses, the fishing industry, the boat building industry, health care providers such as the local 

hospitals and emergency medical services, the small manufacturing companies that are scattered all over 

Maine and the non-profits that are critical to all of our communities. 

First National Lincoln Corporation and The First, N.A. are proud of the ties we have to these industries 

and to the communities we serve. In addition to providing financial services for these businesses in 

2006, we donated to more than 400 non-profit organizations in the form of event sponsorships, cash 

donations and volunteerism.

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FNLC Dividend History

Despite the decline in net income in 2006, the cash dividends declared continued to increase in each 

quarter of the year. This resulted in a 15% dividend increase compared to 2005 and 45 consecutive 

quarters of increases in the dividend over the past 11 years. The Company’s Board of Directors and 

Management believe strongly in sharing a significant portion of earnings with our shareholders, which 

is reflected in the Company’s divided payout ratio which has increased from 15.36% in 1994 to 48.8% 

in 2006. This dividend provides an excellent current return on your investment and is a good buffer 

against volatility in the market price of First National Lincoln Corporation stock.

FNLC Stock Performance

The performance of First National Lincoln Corporation stock has been disappointing for the last couple 

of years. In 2006, we saw a decline of $0.86 or 4.9%, with the closing price of $16.72 at December 

31,  2006,  compared  to  $17.58  at  the  end  of  2005.  Based  on 

earnings per share of $1.25 and a closing price of $16.72, the 

price/earnings ratio as of year end 2006 was 13.4. This is low 

in comparison to other publicly traded  banks, with trailing 

12-month P/Es in the 15.0 to 18.0 range.

We  remain  optimistic  that  as  First  National  Lincoln 

Corporation continues to show strong financial performance, 

our  P/E  will  be  more  in  line  with  the  industry  and  the 

market  price  of  the  stock  will  adjust  accordingly.  Over  the 

past five years, First National Lincoln Corporation shares have 

significantly outperformed the broad market S&P 500 as well 

as our industry specific NASD Bank Index with a compound 

annual return for FNLC of 21.44% versus 6.19% and 12.02% 

for the S&P 500 and the NASD Bank Index, respectively.

Banking Industry Trends for 2007 and Beyond

First National Lincoln Corporation and the banking industry 

as a whole experienced a number of changes in 2006 – most notably reduced net interest margins, 

increased competitive pressures, slower loan growth and a flat to inverted yield curve – and I feel these 

will continue in the future. The banking industry, as well as a lot of other industries in the United States, 

are at a point in their cycles that will test their traditional business models. The successful companies 

in  the  future  will  be  those  that  prepare  themselves  for  these  changes  and  have  the  track  record  of 

making the strategic changes necessary to remain successful. At First National Lincoln Corporation 

we have been anticipating these changes occurring within the banking industry and are prepared to 

take the necessary steps to continue our long history of success as a true community bank serving the 

coast of Maine. We are refining our strategic focus and undertaking a comprehensive review of our 

business model and each of our profit centers and lines of business. We cannot just take for granted that 

a profitable line of business over the last decade will continue to be so over the next five to ten years. 

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We also are committed to maintaining our focus on expense control. As net interest margins shrink, 

successful banks will need to be even more efficient than they are today. At First National Lincoln 

Corporation we have a long history of operating efficiently, with an efficiency ratio as low as 48.3% in 

2003. This ratio became higher over the last two years after our acquisition of FNB Bankshares, but at 

52.1%, it is still one of the best in the country for banks our size. Over the next decade, I firmly believe 

that the ratio will have to be in the 45.0% to 48.0% range to offset continued declining margins. This 

will be very difficult for a lot of banks, but First National Lincoln Corporation is well ahead of most 

and has a very strong cost control culture that most of our peers and competitors view with envy. 

As for the interest rate environment and the economy, we see a great deal of uncertainty in 2007. The 

Federal Reserve is carefully reviewing economic data to determine if inflation is still a threat or if the 

economy is weakening. The concern over inflation will likely result in the Fed not taking any action 

in the near future to reduce short-term interest rates. This would mean that the flat-to-inverted yield 

curve will remain for a majority of 2007, if not all year. On the other hand, a weakening economy 

with a weak job market and minimal threat of inflation will likely result in the Fed starting to slowly 

reduce interest rates.

The  housing  market  also  continues  to  be  a  concern,  both  nationally  and  in  the  State  of  Maine.  

Weaknesses are still being experienced in both sales of houses as well as in selling prices. Optimism 

exists by some, however, that we have hit the bottom and the housing market will improve in 2007. 

Hopefully  in  our  markets  we  will  see  this  positive  change  as  the  housing  cycle  improves. We  are 

confident the cycle will repeat, as it always has, but as to when and how fast is still a big unknown at 

this point in time.

First  National  Lincoln  Corporation  is  still  very  well  situated  and  in  a  position  of  strength  to  take 

advantage of both an improving economy and a more favorable interest rate environment. With our 

fourteen branches serving the counties along the Maine coast, we see this footprint as being ideal for a 

Maine-based bank. The coastal communities are the most vibrant areas in the Pine Tree State and will 

continue to serve us well in the future. The Board and staff are committed to maintaining our history 

as a high-performing bank with a focus on serving all of our wonderful communities.

Very Truly Yours,

Daniel R. Daigneault

President & Chief Executive Officer

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P O R T R A I T S   I N   B A N K I N G

Rapid Response Required

Imagine for a moment that your community is suddenly without emergency medical 

services: you call 9-1-1, but no one comes to help you in your time of need. This 

was the situation that residents of Washington County, Maine faced when their 

private ambulance service provider abruptly ceased operations in 2001. Eastport 

City Manager George “Bud” Finch, who had worked with The First on a 

number of municipal financing projects, made a quick call to his lender 

Lou Esposito, and in a very short time the newly formed emergency 

medical authority had the financial backing to restore service to the 

people of  Washington County. 

Washington  County  Emergency  Medical  Service  Authority 

(WCEMSA)  has  become  a  significant  contributor  to  the  local 

economy,  with  an  annual  payroll  and  operations  budget  of  $1.2 

million. In addition, the Authority has purchased nearly $1 million 

in ambulances and equipment to date, including two state-of-the art 

ambulance units in 2006 that were financed by The First.

Finch, who also serves as chairman of the board for WCEMSA, describes 

his banking relationship with The First as “a true community partnership 

that  provides  a  focused,  single  look  at  the  health  and  welfare  of  our 

citizens.”  Finch  adds, “In  particular,  our  local  banker  Lou  Esposito  has 

gone the extra mile every time to make sure that our projects are first well 

founded and then well funded. I can openly and honestly say that this is the 

finest relationship I know between a bank and a small rural community.”

Lou Esposito, the banker who came to the rescue, has enjoyed a thirty-year 

career in Washington County, the place he calls home. And, he knows that 

his community ties are made stronger through his work at The First. “When 

I see those ambulance lights flashing, I am reminded of the quick response 

we provided to get them up and running. It’s a very rewarding feeling.” 

Lou Esposito 

Vice President, Regional Manager, Senior Business Relationship Officer

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Washington County Emergency 
Medical Service Authority

Operating  under  the  name  Downeast  EMS, 

WCEMSA’s staff of 46 EMTs, paramedics and 

drivers  respond  to  nearly  2,000  emergency 

and transfer calls each year. Standing in front of 

one of their new ambulances (left to right) are 

EMTs  Mark  Cook,  Tammy  Pearson,  Rose 

Smith, and Authority Chairman Bud Finch.

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P O R T R A I T S   I N   B A N K I N G

Sweet Dreams Do Come True

Pastry chef extraordinaire Steven Watts has welcomed customers to his Rockport 

in-home bakery Sweet Sensations for ten successful years. As his business grew 

year over year, several building additions were made; finally in 2006 the time had 

come to seek a bigger and better solution. As luck would have it, the land right 

next door became available, and soon Steve was designing the bakeshop 

and café of his dreams. 

With business plan in hand, Watts and his business partner Keith Stone 

began to explore financing for their new venture, 3 Dogs Café. “From 

the outset, Steve Poulin at The First was willing to listen to our needs, 

and he was in constant communication with us while we explored 

our options. Most importantly, he shared the same enthusiasm and 

vision  that  we  had  for  our  project  and  saw  the  potential  of  what 

we were trying to create.” The Café will employ fifteen year-round 

staff and seat up to 40 customers in a warm and relaxed setting that 

features a see-through stone hearth fireplace and wrap-around porch.

For 25 years, Steve Poulin’s banking career has been punctuated by the 

excitement that customers feel as they embark on new business missions. 

“Nothing  makes  me  happier  than  helping  my  customers  reach  their 

goals. This is what being a banker is all about.”

Lucky is how Steve Watts describes himself these days. He loves his 

work, he’s looking forward to reclaiming his home, and he is happy 

with his decision to partner with The First. “Bringing our banking 

relationship to The First was just good business. They made me feel 

comfortable and proud about taking my business to the next level 

of success.”  Yes, life is sweet.

Steve Poulin 

Vice President, Senior Business Relationship Officer

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3 Dogs Café

Steve Watts (left) and Keith Stone, owners,  are flanked by the 

Café’s namesake Labrador Retrievers. Watts’ legendary line of 

French pastries, cookies and all-occasion cakes will be offered 

inside, along with an expanded menu of soups, sandwiches, ice 

cream, espresso and wine.

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P O R T R A I T S   I N   B A N K I N G

Harboring the Heart of a Community

Every  community  needs  a  place  for  young  and  old  to  gather,  a  place  for  all  to  be  

welcomed,  engaged  and  inspired.  For  the  residents  of  Southwest  Harbor,  Maine  that  place  

is Harbor House. 

Founded in 1965 as a non-profit youth recreation program, Harbor House Community 

Center first opened its doors in a building constructed by volunteers from salvaged 

materials on donated land. As programs diversified and thrived over forty years, the 

humble beginnings were razed to make way for a new, state-of-the-art facility.

Originally,  the  trustees  for  Harbor  House  had  envisioned  a  three-phase 

construction  plan  for  the  new  community  center.  Mary  Anne  Griffin,  

President  of  the  Board  of Trustees,  praises The  First  for  encouraging  a 

financing solution that allowed them to complete two phases of their project 

at once. “Tony McKim provided direction and a great deal of support in our 

quest to secure long-term financing through the United States Department of 

Agriculture’s Rural Development program. His hands-on experience with non-

profit organizations has been invaluable to us,” states Griffin. 

Tony  McKim  acknowledges  that  working  with  Harbor  House  is  a  win-win 

situation. “To partner with an organization that shares the same vested interest in 

the people of Mount Desert Island is a perfect match for The First. I was thrilled to 

guide the Harbor House trustees toward their very best financing solution.”

In the fall of 2006, Harbor House welcomed residents into their beautiful new 

Children's Center and Community Room. Mary Ellen Martel, Children’s Center 

Director,  beams  with  pride  as  she  speaks  about  the  new  space. “The  window 

walls and radiant heating make our rooms so warm and inviting. We truly feel at 

home here.”  This is a sentiment echoed throughout Southwest Harbor. 

Tony McKim 

Executive Vice President, Chief Operating Officer
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Harbor House Community Center

Mary  Ellen  Martel  (center  left) and  Mary 

Anne Griffin  share  some  playtime  with  the 

youngest participants of Harbor House. The 

Children’s  Center  was  the  first  occupant 

of  the  new  6,660  square  foot  building  that 

opened in the fall of 2006.

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P O R T R A I T S   I N   B A N K I N G

Custom Built Partnership 

Lyman Morse is a custom boat building yard with a long and distinguished history. In 

2006, the owners approached The First with plans for an important expansion project to 

set them on course for a prosperous future. 

“The  banking  team  at  The  First  was  the  most  responsive  to  our  needs,  and  they  

demonstrated  flexibility  with  our  financing  terms,”  says  Cabot  Lyman,  President. 

“Todd Savage made sure that the banking details were completed quickly, which 

allowed us to focus on the business of getting our new boatshop up and running 

before the end of the year.” 

Standing 55 feet tall, 140 feet wide and 160 feet long, the steel and shingle 

structure is currently the single largest custom boatbuilding shop in the State 

of Maine; an impressive sight along the banks of the St. George River in 

Thomaston. Inside, work hums along interactively on three floors, including 

a  mezzanine  level  that  allows  for  walk-on  deck  access  to  their  boats  in 

progress.  “This  building  is  all  about  volume  and  efficiency,”  explains  

JB  Turner,  Managing  Partner.  “We  anticipate  adding  significantly  to 

our  workforce  in  early  2007  as  a  result  of  the  contracts  we  can  now 

schedule simultaneously.” Equally impressive is the company’s dedication 

to a healthy workspace, with state-of-the-art ventilation, circulation and 

air make-up systems providing a cleaner environment for all who work 

under this new roof.

Todd  Savage  shares  some  thoughts  on  the  deeper  meaning  of  this  business 

partnership. “The roots of our bank date back to the heyday of coastal shipbuilding, 

so I am very proud to have the Lyman Morse name associated with The First. This 

is  a  company  that  has  its  sights  set  on  the  future,  and  I  am  looking  forward  to 

helping them get there.” 

Todd Savage 

Vice President, Senior Business Relationship Officer

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Lyman Morse Boatbuilding

Cabot  Lyman  (left)  and  his  business  partner,  JB 

Turner, share a passion for the water and for custom-

built  boats. Together  with  their  crew  of  marine 

craftsmen, they are building a new generation of 

grand-scale power boats, sailboats and catamarans 

under the roof of their new workshop.

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P O R T R A I T S   I N   B A N K I N G

A Major Player in the Marketplace

Perhaps  the  most  visible  financing  success  story  of  2006  is  that  of  the  Breakwater 

Marketplace  in  Rockland,  Maine. After  years  of  sitting  idly  at  the  northern  gateway 

to  the  city,  the  former  factory  has  found  new  life  as  a  campus  host  to  a  vital  mix  of 

businesses and professional services. 

Carole  Gartley,  Owner  and  Building  Manager  for  Breakwater  Marketplace  LLC, 

credits her teaching background and her banking team for helping her navigate 

through the hectic first year on the job. “My platform suddenly changed from 

classroom  to  construction  site,  and  I  had  eight  months  to  guide  this  epic 

transformation from factory to modern day office and retail space. Throughout 

my crash course in real estate management, I received great support from my 

banking team at The First. Charlie Wootton and his lending staff provided the 

calming  encouragement  that  allowed  me  to  maintain  focus  on  getting  the 

refitting stage done.”

As  the  construction  dust  settled,  a  new  buzz  could  be  heard  as  business 

occupants  took  up  residence. The  building  is  anchored  by  Breakwater 

Bookland,  the  Hardcover  Café,  the  Maine  Department  of  Health 

and  Human  Services,  the  Maine  Department  of  Labor,  and  an  array  

of  small  businesses. The  Knox  County  bureau  of Village  Soup  and  the 

University College of Rockland will move into the fourth floor in 2007. 

Gartley  is  proud  to  say  that  the  building  is  home  to  nearly  300  working 

professionals.

Charlie Wootton says, “As the third largest bank in Maine, The First is adept at 

handling large financing projects such as Breakwater Marketplace. It is extremely 

rewarding to follow the progress of this real estate venture and know that we have 

helped pave the way for dynamic economic growth in our community.”

Charlie Wootton

Executive Vice President, Senior Loan Officer

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Breakwater Marketplace

Carole Gartley (far right) has assembled a diverse 

group of professionals to fill the 90,000 square 

foot Breakwater Marketplace in Rockland.

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A N A L Y S I S   O F   F I N A N C I A L   P E R F O R M A N C E   A N D   R E S U L T S

As President Daigneault noted, 2006 was a challenging year for First National Lincoln Corporation, 

and the Company’s financial results tell two stories. On the one hand, an extremely difficult interest 

rate environment was the primary reason for earnings falling slightly short of 2005. On the other hand, 

earnings of $12.3 million for the year remain very respectable, especially when judged by return on 

tangible equity, which at 15.75% is well above the Bank’s peer group average of 13.66%.

The interest rate policies and actions of the Federal Open Market Committee of the Federal Reserve 

(FOMC) had a significant impact on the Company’s 2006 operating results. Between June of 2004 

and June of 2006, the FOMC raised short-term rates by 4.25% in 17 consecutive moves, affecting the 

entire banking industry, not just FNLC. By the time the rate increases stopped in 2006, the yield curve 

was inverted, with short-term rates higher than long-term rates. This was significantly different than 

the positive, steeply sloped yield curve at the end of 2003, with a difference of nearly 4.00% between 

short-term and long-term rates. How the yield curve has changed from 2003 to 2006 can be seen in 

the chart on the opposite page. 

The Balance Sheet

Total assets increased 6.0% or $62.7 million in 2006 from $1.04 billion at December 31, 2005, to $1.11 

billion at December 31, 2006. Asset growth slowed in the third and fourth quarters of 2006, however, 

with loan demand at lower levels than the Company has experienced during prior years. This, in turn, 

has led to a higher level of competition for loans, sometimes with what is viewed to be irrational pric-

ing from other lenders. The Company is committed, however, to remain disciplined in its approach, and 

will not chase loan volume if the pricing or associated level of interest rate risk and credit risk is not in 

the long-term best interest of the Bank and the Company.

The mix in our loan portfolio is substantially different than that of our peer group, with residential 

mortgage loans comprising 51.0% of total loans compared to the 20.8% average for our peers. This 

is representative of the lending opportunities available in the Bank’s market area and Management’s 

decision to retain a portion of residential mortgage origination in our portfolio instead of selling these 

loans to the secondary market. While this has resulted in a lower-yielding loan portfolio compared to 

peer, it also reflects a portfolio with a lower level of credit risk.

The Company’s investment portfolio decreased 1.9% in 2006 to end the year at $180.5 million, com-

pared to $184.0 million on December 31, 2005, although average investments of $192.2 million were 

$30.9 million or 19.2% higher in 2006 than in 2005. Because of the inverted yield curve, for much of 

the year the Company chose not to replace called securities since options available at the time did not 

fit with the Company’s long-term objectives for the portfolio or presented an unfavorable amount of 

interest rate risk. The tax-equivalent yield of our investment portfolio compares extremely favorably 

16

to our peers, however, and at 5.77% is in the 92nd percentile compared to our peer group, which has 

a 4.71% average tax-equivalent yield. 

 Although the Company posted good growth in certificates of deposit from both local and wholesale 

sources, low-cost deposits (including checking and savings accounts) declined by $20.9 million or 7.5%. 

This was the result of a shift to higher-rate options available at the time. Total deposits increased $91.3 

million or 12.8% from year end 2005 to year end 2006. At the same time, borrowed funds decreased 

$35.3 million or 16.4% in 2006 from $215.2 million to $179.9 million due to increases in wholesale 

deposits and a change in the Bank’s liquidity strategy.

Asset Quality

Delinquent loans were 1.50% of total loans at Decem-

ber 31, 2006, versus 1.17% at December 31, 2005. The 

increase was related to isolated circumstances involving 

a small number of borrowers, and the levels are within 

the normal range of delinquency rates for the Bank. In 

Management’s  opinion,  there  has  been  no  pattern  or 

trend of concern in non-performing assets. Chargeoffs 

as a percentage of loans outstanding were higher in 2006 

than  in  2005,  although  it  remains  historically  low  at 

0.13% of total loans when compared to the 0.15% aver-

aged over the past ten years. For the year ended Decem-

ber 31, 2006, the Bank’s net chargeoffs were equal to the 

average for its peer group.

Operating Results

With  an  inverted  yield  curve  and  a  shift  in  funding  mix,  the  Company  experienced  margin  

compression in 2006, with its net interest margin declining from 3.84% in 2005 to 3.24% in 2006. 

When  combined  with  lower  levels  of  loan  growth,  the  result  was  net  interest  income  declining  

$1.0 million or 3.1% from the $31.6 million posted in 2005 to $30.6 million in 2006.

A positive factor in our 2006 results was non-interest income, which increased $1.3 million or 14.1% 

from $9.0 million in 2005 to $10.3 million in 2006. Wealth management and fiduciary income was up 

15.7%,  with  assets  under  management  increasing  $20.9  million  to  $351.2  million  at  the  end  of  2006. 

At  the  same  time,  service  charges  on  deposit  accounts  were  up  12.9%  and  other  operating  income  

increased by 18.8%. While non-interest income posted strong gains in 2006, we aggressively sought to 

control operating expenses in 2006, with non-interest expense declining $79,000 or 0.4% from 2005. 

The  decrease  was  primarily  in  salaries  and  employee  benefits,  with  a  lower  payout  in  2006  under 

the Company’s Stakeholder bonus program due to the lower level of earnings in 2006 than in 2005.  

Savings were also realized on health insurance premiums in 2006 due to favorable claims experience.

17

The Company’s provision to the allowance for loan losses increased $1.1 million in 2006, the result 

of a much lower level of provision necessary in 2005 than in 2006 to maintain the allowance at an 

adequate level. When compared to peers, the provision at 0.13% of average assets was lower than the 

peer’s average of 0.16% of average assets. This is consistent 

with our lower level of allowance as a percentage of loans 

when  compared  to  peer,  since  our  adequacy  calculation 

takes into account the higher level of residential mortgages, 

which typically carry a low level of credit risk.

Lower net interest income and a higher provision to the 

allowance for loan losses were the primary factors for the 

reduction  in  net  income  in  2006  compared  to  2005,  de-

spite a strong increase in non-interest income and a slight 

decrease in non-interest expense. Net income for 2006 was 

$12.3 million – a 4.3% or $0.5 million decrease from net 

income of $12.8 million in 2005. Earnings per share on a 

fully diluted basis were $1.25, down $0.05 or 3.8% from 

the $1.30 reported for 2005. 

Our cash dividend increased each quarter in 2006, and we 

paid out nearly half of our 2006 earnings in dividends to 

our shareholders. We continue to produce a return on tangible equity that is well above peer, and our 

improving efficiency ratio demonstrates our ability to control expenses during a difficult year. Although 

our performance has not been at the level we have achieved for a number of years, in Management’s 

opinion it is very good considering current economic conditions and remains strong in comparison 

to our peers.

F. Stephen Ward

Executive Vice President & Chief Financial Officer

18

S E L E C T E D   F I V E - Y E A R   F I N A N C I A L   D A T A

Dollars in thousands, except for per share amounts 
Years ended December 31 

2006 

2005 

2004 

2003 

 2002

Summary of Operations

Interest Income 
Interest Expense 
Net Interest Income 
Provision for Loan Losses 
Non-Interest Income 
Non-Interest Expense 
Net Income 

Per Common Share Data

Net Income 
     Basic 
     Diluted 
Cash Dividends (Declared) 
Book Value 
Market Value 

Financial Ratios

Return on Average Equity 
Return on Average Tangible Equity 
Return on Average Assets 
Average Equity to Average Assets 
Average Tangible Equity to Average Assets 
Net Interest Margin (Tax-Equivalent) 
Dividend Payout Ratio (Declared) 
Allowance for Loan Losses/Total Loans 
Non-Performing Loans to Total Loans 
Non-Performing Assets to Total Assets 
Efficiency Ratio (Tax-equivalent) 

At Year End

Total Assets 
Total Loans 
Total Investment Securities 
Total Deposits 
Total Borrowings 
Total Shareholders’ Equity 

$    64,204 
33,589 
30,615 
1,325 
10,306 
22,439 
12,295 

$       1.25 
1.25 
0.61 
10.98 
16.72 

11.63% 
15.75 
1.14 
9.81 
7.24 
3.24 
48.80 
0.76 
0.42 
0.32 
52.12 

$  50,431 
18,848 
31,583 
200 
9,034 
22,518 
12,843 

$     1.32 
1.30 
0.53 
10.52 
17.58 

12.98% 
17.81 
1.36 
10.44 
7.61 
3.84 
40.15 
0.79 
0.40 
0.30 
52.89 

$  30,528 
9,024 
21,504 
880 
4,667 
13,371 
8,509 

$     1.16 
1.14 
0.45 
7.18 
17.45 

17.10% 
17.36 
1.41 
8.22 
8.27 
3.93 
38.62 
0.99 
0.34 
0.25 
48.78 

$1,104,869 
838,145 
180,549 
805,235 
179,862 
107,327 

$1,042,209 
772,338 
183,981 
713,964 
215,189 
103,452 

$634,238 
478,332 
126,827 
369,844 
207,206 
52,815 

Market price per common share of stock during 2006 

$  27,540 
9,796 
17,744 
907 
5,148 
11,600 
7,427 

$  22,154
12,204
17,103
1,323
4,951
11,545
6,507

$      1.02 
1.00 
0.38 
6.57 
16.63 

$     0.90
0.88
0.33
5.89
10.49

16.39% 
16.39 
1.41 
8.58 
8.58 
3.73 
37.13 
1.05 
0.39 
0.29 
48.32 

16.34%
16.34
1.39
8.49
8.49
4.00
36.16
1.11
0.32
0.27
50.49

$568,812 
398,895 
136,689 
359,077 
157,822 
47,718 

$494,068
332,074
122,073
334,224
113,365
42,695

 High  
$17.99 

 Low 
$16.39

21
19

 
 
 
 
 
 
  
C O N S O L I D A T E D   B A L A N C E   S H E E T S

As of December 31 

Assets

Cash and cash equivalents 
Securities available for sale 
Securities to be held to maturity, fair value of $134,649,000 at 
  December 31, 2006, and $128,563,000 at December 31, 2005 
Loans held for sale 
Loans 
Less allowance for loan losses 

Net loans 

Accrued interest receivable 
Premises and equipment, net 
Other real estate owned 
Goodwill 
Other assets 

Total assets 

Liabilities
Demand deposits 
NOW deposits 
Money market deposits 
Savings deposits 
Certificates of deposit under $100,000 
Certificates of deposit $100,000 or more 
Total deposits 
Borrowed funds 
Other liabilities 

Total liabilities 
Commitments and contingent liabilities (notes 13, 14 and 18)

Shareholders’ equity
Common stock, one cent par value 
Additional paid-in capital 
Retained earnings 
Accumulated other comprehensive income 
  Net unrealized gain on securities available for sale, 
  net of tax of $370,000 in 2006 and $373,000 in 2005 

  Net unrealized loss on postretirement benefit costs, 
  net of tax benefit of $189,000 

Total shareholders’ equity 

Total liabilities and shareholders’ equity 

Common stock

Number of shares authorized 
Number of shares issued 
Number of shares outstanding  
Book value per share 

The accompanying notes are an integral part of these consolidated financial statements

20

2006 

2005 

$    24,188,000 
44,815,000 

$   25,982,000
54,743,000

135,734,000 
460,000 
838,145,000 
6,364,000 

831,781,000 

6,140,000 
15,845,000 
1,144,000 
27,684,000 
17,078,000 

129,238,000
-
772,338,000
6,086,000

766,252,000

5,005,000
16,712,000
-
27,684,000
16,593,000

$1,104,869,000 

$ 1,042,209,000

$    62,157,000 
99,612,000 
137,163,000 
98,131,000 
164,770,000 
243,402,000 
805,235,000 
179,862,000 
12,445,000 

997,542,000 

98,000 
45,587,000 
61,298,000 

696,000 

(352,000) 

107,327,000 

$1,104,869,000 

18,000,000 
9,770,792 
9,770,792 
$           10.98 

$   62,109,000
109,124,000
127,630,000
109,615,000
125,741,000
179,745,000
713,964,000
215,189,000
9,604,000

938,757,000

99,000
47,718,000
54,901,000

734,000

-

103,452,000 

$ 1,042,209,000

18,000,000 
9,832,777 
9,832,777 
$             10.52

 
 
 
 
C O N S O L I D A T E D   S T A T E M E N T S   O F   I N C O M E

Years ended December 31 

Interest and dividend income

Interest and fees on loans 
Interest on deposits with other banks 
Interest and dividends on investments 

(includes tax-exempt income of $3,677,000 in 2006
 $3,361,000 in 2005, and $1,802,000 in 2004) 

Total interest and dividend income 

Interest expense

Interest on deposits 
Interest on borrowed funds 
Total interest expense 
Net interest income 
Provision for loan losses 
Net interest income after provision for loan losses 

Non-interest income

Fiduciary and investment management income 
Service charges on deposit accounts 
Net securities gains 
Mortgage origination and servicing income 
Other operating income 
Total non-interest income 

Non-interest expense

Salaries and employee benefits 
Occupancy expense 
Furniture and equipment expense 
Amortization of core deposit intangible 
Other operating expenses 
Total non-interest expense 
Income before income taxes 
Income tax expense 

2006 

2005 

2004

$54,585,000 
64,000 

$42,623,000 
13,000 

$23,982,000
4,000

9,555,000 

64,204,000 

25,804,000 
7,785,000 
33,589,000 
30,615,000 
1,325,000 
29,290,000 

1,951,000 
2,752,000 
18,000 
503,000 
5,082,000 
10,306,000 

10,826,000 
1,421,000 
2,124,000 
283,000 
7,785,000 
22,439,000 
17,157,000 
4,862,000 

7,795,000 

50,431,000 

13,489,000 
5,359,000 
18,848,000 
31,583,000 
200,000 
31,383,000 

1,686,000 
2,438,000 
- 
616,000 
4,294,000 
9,034,000 

11,099,000 
1,395,000 
2,136,000 
271,000 
7,617,000 
22,518,000 
17,899,000 
5,056,000 

6,542,000

30,528,000

5,175,000
3,849,000
9,024,000
21,504,000
880,000
20,624,000

874,000
1,177,000
-
419,000
2,197,000
4,667,000

7,071,000
850,000
1,431,000
-
4,019,000
13,371,000
11,920,000
3,411,000

Net income 

$12,295,000 

$  12,843,000 

$  8,509,000

Earnings per common share

Basic earnings per share 
Diluted earnings per share 
Cash dividends declared per share 
Weighted average number of shares outstanding 
Incremental shares 

$         1.25 
1.25 
0.61 
9,816,307  
49,476  

$          1.32 
1.30 
0.53 
9,745,456 
114,751 

$          1.16
1.14
0.45
7,330,434
149,721

The accompanying notes are an integral part of these consolidated financial statements

21

 
 
D I R E C T O R S   A N D   M A N A G E M E N T

BOARD OF DIRECTORS

Robert B. Gregory 
Chairman of the Board

Daniel R. Daigneault 
President & Chief Executive Officer

ADMINISTRATION

Jody L. Brown 
Vice President, Credit Administration

John P. Quesnel 
Vice President, Special Assets Manager

Tony C. McKim 
Executive Vice President, Chief Operating Officer

Cathryn A. Peterman 
Assistant Vice President, Security & Branch Operations Officer

Katherine M. Boyd

Randy A. Nelson

Carl S. Poole, Jr.

Mark N. Rosborough

Stuart G. Smith

David B. Soule, Jr.

Bruce B. Tindal

Directors of First National Lincoln Corporation  
also serve as Directors of The First, N.A.

EXECUTIVE OFFICERS

Daniel R. Daigneault 
President & Chief Executive Officer

Tony C. McKim 
Executive Vice President, Chief Operating Officer

F. Stephen Ward 
Executive Vice President, Chief Financial Officer

Charles A. Wootton 
Executive Vice President & Clerk

EXECUTIVE LEADERSHIP TEAM

Daniel R. Daigneault 
President & Chief Executive Officer

Tony C. McKim 
Executive Vice President, Chief Operating Officer

F. Stephen Ward 
Executive Vice President, Chief Financial Officer

Charles A. Wootton 
Executive Vice President, Senior Loan Officer

Richard M. Elder 
Senior Vice President, Retail Services

Michael T. Martin 
Senior Vice President, Credit Officer

Susan A. Norton 
Senior Vice President, Human Resources & Compliance

Ronald J. Wrobel 
Senior Vice President, Operations Officer

Amy M. Rollins 
Assistant Vice President, Marketing Director

Thomas C. Bland 
Accounting Manager

Eva-Marie Fleury 
Collections Manager

Denise C. Griffin 
Human Resources Officer

Jeanette M. Hayes 
Mortgage Loan Underwriter

Deborah J. Wallace 
Financial Analyst

Glory Ann West 
Marketing Manager

OPERATIONS

Tammy L. Plummer 
Vice President, Chief Technology Officer

Thomas M. Wilhelm 
Vice President, Operations Officer

Terri L. Geroux 
Assistant Vice President, Deposit Services Officer

Janett N. Muise 
Assistant Vice President, Deposit Services Officer

John W. Bentley 
Senior Network Administrator

Ann E. Greenleaf 
Phone Center Manager

Patti J. Gwara 
Data Processing Manager

Lucinda B. Leeman 
Loan Processing Manager

Connie J. Miller 
Loan Services Manager

22

D I R E C T O R S   A N D   M A N A G E M E N T

BAR HARBOR OFFICE

Jeffrey C. Dalrymple 
Senior Vice President, Senior Business Relationship Officer

Robert S. Wilson 
Vice President, Senior Business Relationship Officer

Karri A. Bailey 
Vice President, Business Relationship Officer

Marilyn E. Silocka 
Vice President, Regional Manager, Branch Manager

Stephen H. Sprague 
Vice President, Senior Mortgage Loan Officer

Kathleen R. Kief 
Branch Supervisor

BLUE HILL OFFICE

Duane R. Crawford 
Business Relationship Officer

Bonnie A. Marckoon 
Branch Manager

BOOTHBAY HARBOR OFFICE

Brenda L. Blackman 
Vice President, Business Relationship Officer

Tana J. Gamage 
Branch Manager

CALAIS OFFICE

Louis J. Esposito 
Vice President, Regional Manager,  
Senior Business Relationship Officer

Marlene R. Parks 
Branch Manager

CAMDEN OFFICE

Eric G. Belléy 
Vice President, Business Relationship Officer
Bonnie L. Lash 
Vice President, Senior Mortgage Loan Officer

Angela M. Sabins 
Branch Supervisor

DAMARISCOTTA OFFICE

Kurt A. Maynard 
Vice President, Senior Business Relationship Officer

Todd L. Savage 
Vice President, Senior Business Relationship Officer
Barbara A. Wright 
Vice President, Senior Mortgage Loan Officer

Sherry D. Smith 
Assistant Vice President, Branch Manager

Dana J. Orenstein 
Assistant Branch Manager

EASTPORT OFFICE

Tari L. Camick 
Branch Manager

Gloria J. Harris 
Business Relationship Officer

ELLSWORTH OFFICE

Lornie E. Smith 
Vice President, Senior Business Relationship Officer

E. Ray Huntley 
Vice President, Senior Business Relationship Officer

Gail C. Sargent 
Branch Manager

NORTHEAST HARBOR OFFICE

Hannah E. Wilkinson 
Branch Supervisor

ROCKLAND OFFICE

Petrea Allen 
Vice President, Regional Manager, Mortgage Loan Officer

ROCKPORT OFFICE

Steven H. Poulin 
Vice President, Senior Business Relationship Officer

Jennifer B. Stewart 
Branch Manager

SOUTHWEST HARBOR OFFICE
Felice D. Janes 
Branch Manager

WALDOBORO OFFICE

Tina P. O’Donnell 
Vice President, Regional Manager, 
Business Relationship Officer

Susan E. Blackler 
Branch Manager 

Angela M. Powell 
Branch Supervisor 

WISCASSET OFFICE

Lorna J. Weber 
Assistant Vice President, Branch Manager

Monique C. McRae 
Assistant Branch Manager

FIRST ADVISORS

Principals

Scott S. Hammond
Edythe A. Jordan
Steven K. Parady 
Martin S. Snider 
Kent A. Whitaker

23

I N F O R M A T I O N   F O R   S H A R E H O L D E R S

Common Stock Prices and Dividends
The common stock of First National Lincoln Corporation (ticker 
symbol FNLC) trades on the Nasdaq National Market System. 
The following table reflects the high and low prices of actual 
sales in each quarter of 2006 and 2005. Such quotations do not 
reflect retail mark-ups, mark-downs or brokers’ commissions.

2006 

2005

High 

Low 

High 

Low

1st Quarter 
2nd Quarter 
3rd Quarter 
4th Quarter 

$17.89  
 17.72  
 17.99  
 17.40  

$17.10  
 16.45  
 16.62  
 16.39  

$19.00 
17.50 
19.95 
20.40 

$16.65 
16.00 
16.49 
17.24

The  last  known  transaction  of  the  Company’s  stock  during 
2006 was on December 31 at $16.72 per share. There are no 
warrants outstanding with respect to the Company’s common 
stock, and the Company has no securities outstanding which 
are  convertible  into  common  equity. The  table  below  sets   
forth the cash dividends declared in the last two fiscal years:

Date 
Declared 

March 17, 2005 
June 16, 2005 
September 15, 2005 
December 15, 2005 
March 16, 2006 
June 15, 2006 
September 21, 2006 
December 21, 2006 

Amount  Date

Per Share 

Payable

July 29, 2005 

$0.125   April 29, 2005 
$0.130  
$0.135   October 28, 2005 
$0.140  
$0.145   April 28, 2006 
$0.150  
$0.155   October 31, 2006 
$0.160  

January 31, 2006

January 31, 2007

July 31, 2006 

Pending Legal Proceedings
There  are  no  material  pending  legal  proceedings  to  which 
the  Company  or  the  Bank  is  the  party  or  to  which  any  of 
its property is subject, other than routine litigation incidental 
to  the  business  of  the  Bank.  None  of  these  proceedings  is 
expected to have a material effect on the financial condition 
of the Company or of the Bank.

Annual Meeting
The Annual  Meeting  of  the  Shareholders  of  First  National 
Lincoln  Corporation  will  be  held  Tuesday,  April  24,  2007 
at  11:00  a.m.  at The  Samoset  Resort,  220 Warrenton  Street, 
Rockport, Maine 04856.

Number of Shareholders
The number of shareholders of record as of February 14, 2007 
was approximately 2,200.

Annual Report on Form 10-K
The Company’s Annual Report on Form 10-K to be filed with 
the Securities and Exchange Commission is available online 
at the Commission’s website: www.sec.gov. Shareholders may 
obtain a written copy, without charge, upon written request 
to the address listed below.

Accessing Reports Online
First National Lincoln Corporation’s press releases, SEC filings 
and other reports or information issued by the Company are 
available  at:  www.fnlc.com.  In  addition,  all  SEC  filings  are 
accessible at the Commission’s website: www.sec.gov.

Corporate Headquarters
Contact: 
F. Stephen Ward, Chief Financial Officer
First National Lincoln Corporation
223 Main Street, P.O. Box 940
Damariscotta, Maine 04543
207-563-3195; 1-800-564-3195

Transfer Agent
Shareholder inquiries regarding change  
of address or title should be directed to:
Shareholder Relations
First National Lincoln Corporation
223 Main Street, P.O. Box 940
Damariscotta, Maine 04543
207-563-3195; 1-800-564-3195

Independent Certified  
Public Accountants
Berry, Dunn, McNeil & Parker
100 Middle Street, P.O. Box 1100
Portland, Maine 04104-1100

Corporate Counsel
Pierce Atwood, Attorneys
One Monument Square
Portland, Maine 04101

Photography Credits
All photographs contained in this Report are copyright of the 
individual photographers named below.
Front  cover  (Iris  at  Pemaquid)  and  inside  front  cover/page  1 
spread (View from Crow Island, Muscongus Bay): J. Kevin White; 
all other photographs: Benjamin Magro.

24

  
  
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