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Laurie Ortolano
41 Berkeley St
Nashua, NH 03064
603-930-2853

In the Board of Tax and Land Appeals order regarding the City of Berlin (docket No.; 29285-1908), the
Board acknowledges a statement from Director Gerry quoting the Asb, “Transparency, openness and
responsiveness to the public's concerns must be integral to our (assessing community) behavior.”

| have long been a proponent of letting those most knowledgeable in the information sought be responsible
for searching and responding to requests. The Nashua legal office has chosen a different approach that |
believe has set up a litigious and contentious situation between the public and city employees.

lf Chief Vincent is going to be successful here in Nashua, he cannot be pinched between the public and

City management. He must perform his duties in compliance with the regulations specified by the DRA and
the Asb.

Sincerely

Laurie Ortolano

Graham, Donna

en al
From: Laurie Ortolanc <a>
Sent: Wednesday, April 07, 2021 12:33 PM
To: Board of Assessors; Graham, Donna
Cc: Vincent, Richard; Neumann, Jesse; Skip; Kim Houghton; Laura Colquhoun
Subject: Remove the RTK position from the Upcoming Budget

CAUTION: This email came from outside of the organization. Do not click links/open attachments if source is
unknown.

(Mrs. Graham, please accept this letter for submission as a communication in a Board of Aldermen Packet.)
April 7, 2021,

Dear Board Members,

Below is an email that I sent to Mr. Neumann today. I want you all to carefully read the response he provided to
a simple request for assesshelp emails, documents that have always been available to the public in the past. This

is the absurdity of the process we are now facing.

Assessehelp is the general website address where citizens can send questions for responses related to property
matters.

I believe this City created this position to assist the public in requests for documents, instead this Right-to-
Know Coordinator is the city's clown to make a mockery of 91-A and abuse its citizens.

I am stunned by what I see happening; there should be a vote of no confidence in the Nashua Office of
Corporate Counsel as Attorney Bolton appears to be taking much of this personally.

Please eliminate this position from the budget and shut down this type of citizen abuse.
Laurie Ortolano

April 7, 2021,

Mr. Neumann,

I want to provide a response to your statement in the April 1, 2021 response #2021-515 request for
assesshelp emails.

You wrote, "It is worth noting that despite your claims to want to minimize your burden on the City, you have
declined to provide answers to clarify questions raised in our previous response. Instead, you have chosen to
request, yet again, a personal phone call with the Office of Corporate Counsel for the City of Nashua."

My request to you written on March 31, 2021, which included clarification stated:
1, Please provide electronic copies of all Assesshelp emails from January 1, 2021 to March 5, 2021.
Please provide the responses to these emails. According to Ms. Walley, these emails and responses have

been historically maintained in binders stored in the Assessing Office. She was required to print and
place in a binder all assesshelp emails and the department responses.

In the March 31, 2021 you responded to my request with the following:

Overall, this request for governmental records is unclear, overbroad, and not reasonably described. For
example: Does your request intend to subsume all emails received by the assesshelp emails address,
regardless of the intent or purpose of the sender (e.g. junk mail, incorrectly addressed correspondence,
personal correspondence, unrequested commercial solicitations, etc)? Is you request only for those
emails which are readily available (e.g: not subject to initial and legal deletion, file corruption, etc,) or is
the request made with the presumption that it can and should be satisfied verbatim?

Frankly, I was dumbfounded by this response. I was so confused that I contacted a member of the NH RTK
coalition and they suggested I schedule a phone call. I contacted another attorney involved with RTK (not Rick
Lehmann) and he did not agree with that response. I do not understand the response you provided to me and
therefore I cannot reduce the burden given the explanation above.

You are forcing me to go back and forth with pages and pages of explanation that would slow the process down
on obtaining the records. You are claiming that you are unable to speak with me on the phone unless prior
arrangements are made through your legal counsel. Attorney Lehmann sent you a letter, dated, I believe,
February 19, 2021, granting that permission. I don't know how to communicate effectively with you so you are
just going to have to produce the records with the broadest interpretation that RSA 91-A affords its citizens.

In a nutshell, I was at one point simply able to review the assesshelp binder without redaction several years ago,
then I submitted a RTK( in similar language to the request above except I was able to specify the binder,) for
the assesshelp binder and received about 450, appropriately redacted pages, and now I wrote the request as a
straightforwared assesshelp email request because at the time with COVID I was unsure if the Binder was being
maintained. Mr. Vincent has identified that it was not and will no longer be. Now you are asking complex,
indiscernible questions about the emails I want. I am now thinking we should bring back the binder or be certain
the responses are sent back into the assesshelp website.

The City is making public access to public records far too complex, costly and difficult.
Very disappointing,

Laurie Ortolano

V2 PENNICHUCK®

March 31, 2021

Ms. Lori Wilshire

President, Board of Aldermen
City of Nashua

229 Main Street

Nashua, NH 03060

Dear President Wilshire:

25 WALNUT STREET
PO BOX 428
NASHUA, NH 03061-0428

(603) 882-5191
FAX (603) 913-2305

WWW.PENNICHUCK.COM

Enclosed for your information is the Pennichuck Corporation Quarterly Report to the Sole

Shareholder for the Quarter Ended September 30, 2020.

My apologies for sending this Quarterly Report so late. It was inadvertently forgotten during the

Company’s move to its new headquarters.

Please contact me at 603-913-2312 if you have any questions relative to the report.

Sincerely,

Larry D. Goodhue
Chief Executive Officer

ce. Board of Aldermen
Mayor James Donchess
Steven Bolton, City Corporation Counsel
John Griffin, City Chief Financial Officer

V2 PENNICHUCK:?

VIA HAND DELIVERY

March 31, 2021

Ms. Lori Wilshire, President
Board of Aldermen

City of Nashua

229 Main Street

Nashua, NH 03060

Dear President Wilshire:

25 WALNUT STREET
PO BOX 428
NASHUA, NH 03061-0428

(603) 882-5191
FAX (603) 913-2305

WWW.PENNICHUCK.COM

On behalf of the Pennichuck Corporation Board of Directors, I am enclosing the following items
with respect to the Annual Meeting of Sole Shareholder to be held on Saturday, May 8, 2021:

1. Notice of Annual Meeting of Sole Shareholder and Proxy Statement;

2. Proxy Card; and

3. Annual Report to the Sole Shareholder (includes the Audited Consolidated

Financial Statements for December 31, 2020 and 2019).

Due to the state of emergency declared by Governor Sununu relating to the COVID-19 virus, the
Annual Meeting of Sole Shareholder will be conducted via electronic and telephonic means. To

attend the meeting, please use the following dial-in instructions:

Dial-in Number: 1-425-436-6322
Access Code: 871028#

Please contact Thomas J. Leonard, Chairman of the Board of Directors, or me, if you need

further information.

Regards,

22 Ale

Larry D. Goodhue
Chief Executive Officer and
Chief Financial Officer

cc. Mayor James Donchess
Board of Aldermen
Steven Bolton, Corporation Counsel
Susan Lovering, City Clerk

(O PENNICHUCK®

Pennichuck Corporation

Quarterly Report to the
Sole Shareholder
(City of Nashua Board of Aldermen)

Quarter Ended September 30, 2020

Pennichuck Corporation — Quarterly Report (Quarter Ended September 30, 2020)

Executive Summary

Revenues for the third quarter of 2020 were 14.4% higher than the prior year ($15.9 million
for 2020 versus $13.9 million for 2019). Revenues on a year-to-date basis were 10.9%
higher than last year ($37.6 million for the nine months in 2020 versus $33.9 million in
2019). Quarterly and year-to-date revenues were higher to prior year results as the
Company benefited from increased consumption levels at the regulated utilities due to the
dry weather patterns experienced during the Spring and mid-Summer months, versus the
comparative year. The Pennichuck Water Service Company revenues were below 2019
comparative results, due to reductions in their Unplanned Revenues and Backflow sales as
these activities were negatively impacted by the ongoing COVID-19 pandemic, versus
prior year results.

Operating Income for the third quarter of 2020 was 42.5% higher than the prior year
($5.7 million for 2020 versus $4.0 million for 2019). Operating Income on a year-to-date
basis was 68.6% higher than the prior year ($8.6 million for 2020 versus $5.1 million for
2019). Both of these variances are almost exclusively attributable to the quarter and
year-to-date revenue variations as previously discussed.

Pre-tax Income for the third quarter of 2020 was $3.0 million versus $1.3 million for
2019. Ona year-to-date basis, pre-tax income was $0.3 million for 2020 versus pre-tax
loss of $3.1 million for 2019.

Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA) for the
third quarter of 2020 was 27.4% higher than the prior year ($7.9 million in 2020 versus
$6.2 million for 2019). On a year-to-date basis, EBITDA was $15.1 million for 2020
versus $11.5 million for 2019.

During the quarter, the Company paid approximately $2.1 million to the City in principal,
interest and dividends to fund the City Acquisition Debt. Year-to-date, the Company has
paid approximately $6.4 million to the City in principal, interest and dividends to fund
the City Acquisition Debt.

Capital expenditures for the third quarter of 2020 were $2.9 million compared to

$6.9 million in the third quarter of 2019. On a year-to-date basis, capital expenditures for
2020 were $5.8 million compared to $9.4 million in 2019. The decrease in activity for the
quarter and year-over-year can be attributed mainly to the Pennichuck Water Works, Inc.
deferment of the Kessler Farm Tank replacement project in Nashua to 2021, due to the
ongoing COVID-19 pandemic.

We remain focused on the Company’s primary mission, in that we continue to provide clean
water and excellent service to our customers and operate within the confines of the budgeted and
planned levels of operating and capital expenditures.

Pennichuck Corporation — Quarterly Report (Quarter Ended September 30, 2020)

Unaudited Financial Highlights

Financial highlights on a Generally Accepted Accounting Principles (“GAAP”) basis for the
third quarter of 2020 as compared to the third quarter of 2019, and the nine months of 2020 as
compared to the nine months of 2019, are as follows:

(000s)
Quarter Ended Year-to-Date
September 30, 2020 September 30,2019 September 30.2020 September 30, 2019

Revenues
Regulated Utilities $ 15,285 $ 13,201 $ 35,595 $ 31,748
Other 608 689 2.008 2.176
Total $ 15,893 $ 13,890 $ 37,603 $ 33,924
Operating Expenses
Regulated Utilities $ 9584 $ 9,287 $ 27,138 $ 26,787
Other 632 639 1,905 2.026
Total $ 10,216 $ 9,926 $ 29,043 $ 28,813
Operating Income $ 5,677 $ 3,964 $ 8,560 $ 5,111
Non-Operational Income 83 143 89 159
(Expense)
Net Interest Expense (2.728) (2.847) (8.333) (8.344)
Pre-Tax Income (Loss) $ 3,032 $ 1,260 $ 316 $ (3,074)
Income Tax Benefit (Expense) 1,026 437 277 253
Net Income (Loss) $ 4,058 $ 823 $ 593 $ (3,327)
Earnings Before Interest, $ _ 7,897 $ _ 6,153 $ 15,062 $ 11,512
Taxes, Depreciation and
Amortization

Revenues from the water utility operations increased 15.9% in the quarter and increased 12.3% on
an annual basis versus last year. Revenues include actual billed amounts through and including
the September billing cycles, plus an accrual of unbilled amounts through the end of that month
(based upon trailing consumption patterns). Revenues from the unregulated water service
business have decreased 14.3% in the quarter and 9.1% on an annual basis, respectively. This is
primarily due to the revenue variations previously discussed.

Operating Expenses have increased approximately 3.0% in the third quarter and 0.7% on a year-
to-year basis. The increase is mainly attributable to increased direct operating costs associated
with the increase in water consumption levels, as well as increases in labor and benefit costs.

Exhibit B

0610-042522 Lockers
Men's Patrolman’s Locker Room (front & rear) #1 a Ri rhe rinse
Removal & Disposal of Existing Lockers & Components sT782 “a
142 Lockers & Components as specified in the RFP Scope of Work S75, 3QH. ao
Installation of 142 Lockers as per RFP Scope of Work $33,160. a0]
Shipping, Taxes, Misc. Fees $2922.00
Option 2: Electrical Service for 142 installed lockers $4,308.04
#itotal Gost se ee Ne agent EP ah SiAaiee
Women's Patrolman’s locker Room#20 0 pe encinee
Removal & Disposal of Existing Lockers & Components SUS” .04
28 Lockers & Components as specified in the RFP Scope of Work $14,347.04]
Installation of 28 Lockers as per RFP Scope of Work $6,316 .00
Shipping, Taxes, Misc. Fees $ L706 a
Option 2: Electrical Service for 28 installed lockers $601 -bw
Depa tee CET See eee
ei Rice aie S750! b)
Electrical Service z system coniponants for 6 installed lockers FRCIP
MANORS Cost eet et RI do Cone Cat
Stand total Cost ea2eRS4RA) Sites e208

Acknowledgement is made of receipt of the following bid documents: Request for Proposal, Exhibit A (Scope of
Work), Exhibit B (Bid Form), Appendix A (Contract, Terms & Conditions)

ty fl n LF
Morxesial Ha naling S les, Trac “The Locke ro ere
(Name of Bidding Vendor}
ee a 6
So __
(Signature}

2of3
Bid Form

Pennichuck Corporation — Quarterly Report (Quarter Ended September 30, 2020)

Operating Income has increased year-over-year as a result of the variation in revenue and
operating expense levels recognized for the quarter and year-to-date.

Interest Expense decreased in the third quarter by 3.6%, as compared to the third quarter of last
year; however, year-to-date versus last year has remained virtually unchanged as the results from
the September 2™ Pennichuck Water’s issuance of approximately $73.6 million of taxable bonds
will not be fully impactful until the 4" quarter of 2020. The taxable bond refinancing was
completed in order to: (1) advance refund and refinance Pennichuck Water’s series 2014A,
2015A, and 2015B bonds; (2) early retire an AULI bank loan set to mature on March 1, 2021;
(3) replenish the MOERR RSF account to its original imprest level; and (4) provide for
repayment of Pennichuck Corporation’s Working Capital Line of Credit (WCLOC) for monies
borrowed to maintain the Company’s RSF funds awaiting the completion of this refinancing and
the implementation of new water rates for Pennichuck Water Works, in conformity with the
Company’s key mission objectives.

The third quarter pre-tax income and year-to-date pre-tax income for 2020 versus pre-tax levels
for 2019 are due to the revenue and expense variations discussed above.

The year-to-date income tax benefit in the current year reflects the treatment for the Municipal
Acquisition Regulatory Asset as well as the inclusion of contributions-in-aid-of-construction
(“CIAC”), which are not deductible for tax purposes. Therefore, the tax benefit is -87.7% versus
the statutory rate benefit of 27.08% on a year-to-date basis.

Earnings before interest, taxes, depreciation and amortization (EBITDA) are higher than EBITDA
for the same periods last year due to increased revenues, which more than offset increased operating
expenses and relatively flat interest expense levels in comparison to 2019.