Year: 2019 MunicipalUserFriendlyBudget

MUNICIPALITY: 2Municode: 1712 Filename: 1712_fba_2019.xlsm

Website:

Phone Number: 856-935-0372

Mailing Address:

Municipality: Salem State: NJ Zip: 08079

Mayor

First Name Middle Name Last Name Term Expires Business Email

Charles Washington, Jr. 12/31/2021

Chief Administrative Officer

Ben Angeli

Chief Financial Officer

David Crescenzi

Municipal Clerk

Ben Angeli

Registered Municipal Accountant

Fred S Caltabiano

Governing Body Members

First Name Middle Name Last Name Term Expires Business Email

Karen R Roots 12/31/2019

William Corbin 12/31/2019

Ruth Carter 12/31/2020

Sharon Kellum 12/31/2020

Vaughn Groce 12/31/2021

Jim Smith 12/31/2021

Earl R Gage 12/31/2022

Tim Gregory 12/31/2022

fcaltabiano@bowmanllp.com

492

www.cityofsalemnj.gov

17 New Market Street

Email the UFB if not using Outlook

LocalGovernmentServicesStateofNewJersey

cityadmin@cityofsalemnj.gov

salemcfo@cityofsalemnj.gov

cityadmin@cityofsalemnj.gov

Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy

Tax Rate Tax Levy Total Levy Taxpayer Impact

Municipal Purpose Tax 3.567 $4,437,241.13 51.60% $1,631.55 Municipal Purpose Tax ACTUAL $4,448,628.22

Municipal Library 0.035 $44,314.90 0.52% $16.01 Municipal Library ACTUAL $46,717.52

Municipal Open Space 0.00% $0.00 Municipal Open Space

Fire Districts (avg. rate/total levies) 0.00% $0.00 Fire Districts (total levies)

Other Special Districts (total levies) 0.00% $0.00 Other Special Districts (total levies)

Local School District 2.008 $2,497,941.00 29.05% $918.46 Local School District ESTIMATED $2,497,941.00

Regional School District 0.00% $0.00 Regional School District

County Purposes 1.281 $1,592,128.08 18.51% $585.93 County Purposes ESTIMATED $1,644,144.06

County Library 0.00% $0.00 County Library

County Board of Health 0.00% $0.00 County Board of Health

County Open Space 0.023 $27,590.42 0.32% $10.52 County Open Space ESTIMATED $27,590.42

Other County Levies (total) 0.00% $0.00 Other County Levies (total)

Total (Calendar Year 2018 Budget) 6.914 $8,599,215.53 100.00% $3,162.46 Total ESTIMATED amount to be raised by taxes $8,665,021.22

Total Taxable Valuation as of October 1, 2018 $123,788,835.00 Revenue Anticipated, Excluding Tax Levy 4,920,885.44(To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes 7,730,451.30

Current Year Average Residential Assessment $45,740.00 Total Non-Municipal Tax Levy $4,169,675.48

Amount to be Raised by Taxes - Before RUT $6,979,241.34

Prior Year to Current Year Comparison Reserve for Uncollected Taxes (RUT) $1,685,779.88

Total Amount to be Raised by Taxes $8,665,021.22

Comparison - Municipal Purposes Tax RatePrior Year Current Year % Change (+/-) % of Tax Collections used to Calculate RUT 80.55%

3.567 3.594 0.76%

If % used exceeds the actual collection % then

Comparison - Municipal Purposes Tax Levy reference the statutory exception used

Prior Year Current Year % Change (+/-) $ Change (+/-)

$4,437,241.13 $4,448,628.22 0.26% $11,387.09 Tax Collections - ACTUAL as of Prior Year

Total Tax Revenue, Collections CY 2018 6,679,994.50

Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only) Total Tax Levy, CY 2018 8,599,980.04

Prior Year Current Year % Change (+/-) $ Change (+/-) % of Taxes Collected, CY 2018 77.67%

$1,631.55 $1,643.90 0.76% $12.35

Delinquent Taxes - December 31, 2018 $1,134,678.73

Sheet UFB-1

40A:4-41c(1) 3 yr avg

USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN

Current Year 2019 Budget2018 Calendar Year Property Tax Levies - ALL entities levying property taxes

USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)

General Open Space Water/Sewer

FCOA Budget Budget Utility Utility Utility Utility Utility Utility

08 Surplus 1.70% $9,892.00 $583,108.00 $593,000.00 $493,000.00 $100,000.00

08 Local Revenue -3.83% ($126,925.06) $3,316,511.06 $3,189,586.00 $188,522.00 $3,001,064.00

09 State Aid (without offsetting appropriation) 3.58% $100,000.00 $2,795,939.00 $2,895,939.00 $2,895,939.00 $0.00

08 Uniform Construction Code Fees #DIV/0! $0.00 $0.00 $0.00 $0.00 $0.00

Special Revenue Items w/ Prior Written Consent

11 Shared Services Agreements #DIV/0! $0.00 $0.00 $0.00 $0.00

08 Additional Revenue Offset by Appropriations 0.00% $0.00 $73,056.00 $73,056.00 $73,056.00

10 Public and Private Revenue -0.10% ($218.49) $212,776.93 $212,558.44 $212,558.44

08 Other Special Items 40.76% $187,283.24 $459,526.76 $646,810.00 $435,810.00 $211,000.00

15 Receipts from Delinquent Taxes -18.95% ($145,398.06) $767,398.06 $622,000.00 $622,000.00

Amount to be raised by taxation

07 Local Tax for Municipal Purposes 9.55% $387,759.75 $4,060,868.47 $4,448,628.22 $4,448,628.22

07 Minimum Library Tax 5.42% $2,402.62 $44,314.90 $46,717.52 $46,717.52

54 Open Space Levy Tax #DIV/0! $0.00 $0.00 $0.00

07 Addition to Local District School Tax #DIV/0! $0.00 $0.00 $0.00

08 Deficit General Budget #DIV/0! $0.00 $0.00 $0.00

Total 3.37% $414,796.00 $12,313,499.18 $12,728,295.18 $9,416,231.18 $0.00 $3,312,064.00 $0.00 $0.00 $0.00 $0.00 $0.00

Sheet UFB-2

% Difference Current vs. Prior Year

$ Difference Current vs. Prior

Year

Total Realized Revenue (Prior

Year)

Total Anticipated Revenue (Current

Year)

General Public&Private Open Space Water/Sewer

FCOA Full-Time Part-Time Budget Offsets Budget Utility Utility Utility Utility Utility Utility

20 General Government 6.00 10.00 -23.58% ($204,320.00) $866,591.00 $662,271.00 $662,271.00

21 Land-Use Administration 0.00 1.00 0.00% $0.00 $24,000.00 $24,000.00 $24,000.00

22 Uniform Construction Code 1.00 0.00 -6.89% ($9,271.00) $134,619.00 $125,348.00 $125,348.00

23 Insurance 0.00 0.00 -1.04% ($18,500.00) $1,772,555.00 $1,754,055.00 $1,754,055.00

25 Public Safety 23.00 15.00 0.42% $7,980.00 $1,891,200.00 $1,899,180.00 $1,899,180.00

26 Public Works 7.00 0.00 0.43% $2,907.00 $670,241.00 $673,148.00 $673,148.00

27 Health and Human Services 0.00 0.00 0.00% $0.00 $22,950.00 $22,950.00 $22,950.00

28 Parks and Recreation 0.00 0.00 #DIV/0! $20,000.00 $0.00 $20,000.00 $20,000.00

29 Education (including Library) 0.00 0.00 -0.20% ($178.00) $88,051.00 $87,873.00 $87,873.00

30 Unclassified 11.00 3.00 -6.86% ($185,218.49) $2,699,860.93 $2,514,642.44 $0.00 $214,642.44 $2,300,000.00

31 Utilities and Bulk Purchases 0.00 0.00 4.90% $18,400.00 $375,355.00 $393,755.00 $393,755.00

32 Landfill / Solid Waste Disposal 0.00 0.00 -10.98% ($9,007.00) $82,063.00 $73,056.00 $73,056.00

35 Contingency 0.00 0.00 #DIV/0! $0.00 $0.00 $0.00 $0.00

36 Statutory Expenditures 0.00 0.00 9.75% $79,451.00 $814,480.00 $893,931.00 $736,307.00 $157,624.00

37 Judgements 0.00 0.00 #DIV/0! $0.00 $0.00 $0.00 $0.00

42 Shared Services 0.00 0.00 0.00% $0.00 $129,010.00 $129,010.00 $129,010.00

43 Court and Public Defender 2.00 1.00 10.83% $11,900.00 $109,830.00 $121,730.00 $121,730.00

44 Capital 0.00 0.00 36.44% $10,933.00 $30,000.00 $40,933.00 $20,933.00 $20,000.00

45 Debt 0.00 0.00 2.60% $33,020.00 $1,267,950.00 $1,300,970.00 $466,530.00 $834,440.00

46 Deferred Charges 0.00 0.00 172.12% $193,335.81 $112,327.05 $305,662.86 $305,662.86

48 Debt - Type 1 School District 0.00 0.00 #DIV/0! $0.00 $0.00 $0.00 $0.00

50 Reserve for Uncollected Taxes 0.00 0.00 9.26% $142,931.51 $1,542,848.37 $1,685,779.88 $1,685,779.8855 Surplus General Budget 0.00 0.00 #DIV/0! $0.00 $0.00 $0.00 $0.00

Total 50.00 30.00 0.75% $94,363.83 $12,633,931.35 $12,728,295.18 $9,201,588.74 $214,642.44 $0.00 $3,312,064.00 $0.00 $0.00 $0.00 $0.00 $0.00

Sheet UFB-3

USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS)

% Difference

Current v.

Prior Year

$ Difference

Current v. Prior

Year

Total Modified

Appropriation

for Service Type

(Prior Year)

Total

Appropriation for

Service Type

(Current Year)

Budgeted Positions

USER FRIENDLY BUDGET SECTIONSTRUCTURAL BUDGET IMBALANCES

Rev

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isk

Non

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ap

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red

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sF

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ear

Ap

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s

Str

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bal

ance

Off

sets

Line Item. Put "X" in cell to the left that

corresponds to the type of imbalance.

Amount Comment/Explanation

X Fund Balance Utilized $493,000.00 must have positive results from 2019 to have available for 2020 budget

X Delinquent Taxes Revenue $622,000.00 subject to investor purchasing liens at tax sale

Sheet UFB-4

# of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total

1 Vacant Land 199 $2,726,800.00 2.20% 15A Public Schools 8 $8,440,200.00 11.93%

2 Residential 1,519 $69,396,520.00 56.06% 15B Other Schools 3 $1,214,200.00 1.72%

3A/3B Farm 11 $269,900.00 0.22% 15C Public Property 199 $26,180,600.00 36.99%

4A Commercial 119 $30,456,900.00 24.60% 15D Church and Charities 64 $19,380,700.00 27.39%

4B Industrial 12 $12,912,500.00 10.43% 15E Cemeteries & Graveyards 7 $774,100.00 1.09%

4C Apartments 12 $5,887,400.00 4.76% 15F Other Exempt 72 $14,779,700.00 20.88%

5A/5B Railroad 0.00%

6A/6B Business Personal Property 1 $2,138,815.00 1.73%

Total 1,873 $123,788,835.00 100.00% Total 353 $70,769,500.00 100.00%

Average Ratio (%), Assessed to True Value 88.57%

Equalized Valuation, Taxable Properties $139,763,842.16 Percentage of Exempt vs.

Non-Exempt Properties 57.17%

Total # of property tax appeals filed in 2018 County Tax Board 15.00

State Tax Court 0.00

Number of 2018 County Tax Board decisions appealed to Tax Court 0.00

Number of pending property tax appeals in State Tax Court 1.00

Amount paid out by municipality for tax appeals in 2018 $4,757.10

# of PILOT

Parcels Billing/Revenue Assessed Value

G Commercial/Industrial Exemption

I Dwelling Exemption

J Dwelling Abatement

K New Dwelling/Conversion Exemption

L New Dwelling/Conversion Abatement

N Multiple Dwelling Exemption

O Multiple Dwelling Abatement

Total 5 Yr Exemptions/Abatements 0 0.00 0.00

ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATAProperty Tax Assessments - Taxable Properties (October 1, 2018 Value) Property Tax Assessments - Exempt Properties (October 1, 2018 Value)

Sheet UFB-5

0.00

Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements

2018 Total Tax Rate

Taxes if Billed in Full

Type of Project Taxes if Billed Type of Project Taxes if Billed Type of Project Taxes if Billed Type of Project Taxes if Billed

Project (use drop-down In Full Project (use drop-down In Full Project (use drop-down In Full Project (use drop-down In Full

Name for data entry) PILOT Billing Assessed Value 2018 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2018 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2018 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2018 Total Tax Rate

Harvest Point Block 106 Lot 3 Aff. Housing $365,004.00 $11,050,000.00 $763,997.00

Senior Village Block 57 Lot 15 Aff. Housing $18,000.00 $6,077,500.00 $420,198.35

Total Long Term Exemptions - Column Total 383,004.00 17,127,500.00 1,184,195.35 Total Long Term Exemptions - Column Total $0.00 $0.00 $0.00 Total Long Term Exemptions - Column Total $0.00 $0.00 $0.00 Total Long Term Exemptions - Column Total $0.00 $0.00 $0.00

Mark "X" if Grand Total X Total Long Term Exemptions - GRAND TOTAL $383,004.00 $17,127,500.00 $1,184,195.35

Sheet UFB-6C

Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions

Sheet UFB-6

USER FRIENDLY BUDGET SECTIONLong Term Tax Exemptions

Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions

# of # of Total Overtime Pension Health Benefits Employment

Full-Time Part-Time Personnel Base and other (Estimate) Net of Taxes and

Organization / Individuals Eligible for Benefit Employees Employees Cost Pay Compensation Cost Share Other Benefits

Governing Body 0.00 9.00 59,207.50 $55,000.00 $4,207.50

Supervisory Staff (Department Heads & Managers) 7.00 0.00 841,721.70 $561,000.00 $87,805.20 $150,000.00 $42,916.50

Police Officers (Including Superior Officers) 20.00 0.00 2,775,274.47 $1,482,980.00 $275,000.00 $397,809.00 $500,000.00 $119,485.47

Fire Fighters (Including Superior Officers) 0.00 0.00 0.00 $0.00

All Other Union Employees not listed above 23.00 21.00 1,774,172.33 $1,008,215.00 $127,500.00 $163,066.80 $399,000.00 $76,390.53All Other Non-Union Employees not listed above 0.00 0.00 0.00 $0.00

Totals 50.00 30.00 5,450,376.00 $3,107,195.00 $402,500.00 $648,681.00 $1,049,000.00 $243,000.00

Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO YES

Note - Base Pay is the annualized rate of pay to which overtime (if eligible) and/or pension is calculated. Either calculation is fine at the discretion of the Local Unit.

Overtime and other compensation is any other item that is charged as a salary and wage expense but not included in Base Pay.

USER FRIENDLY BUDGET SECTIONBUDGETED PERSONNEL COSTS

Sheet UFB-7

Current Year # of

Covered Members

(Medical & Rx)

Current Year

Annual Cost

Estimate per

Employee

Total Current

Year Cost

Prior Year # of

Covered Members

(Medical & Rx)

Prior Year Annual

Cost per Employee

(Average)

Total Prior Year

Cost

Active Employees - Health Benefits - Annual Cost

Single Coverage 12.00 $13,775.00 $165,300.00 12.00 $13,050.00 $156,600.00

Parent & Child $0.00 $0.00

Employee & Spouse (or Partner) 14.00 $26,000.00 $364,000.00 14.00 $25,500.00 $357,000.00

Family 19.00 $34,300.00 $651,700.00 19.00 $33,800.00 $642,200.00

Employee Cost Sharing Contribution (enter as negative - ) ($132,000.00) ($129,000.00)

Subtotal 45.00 $1,049,000.00 45.00 $1,026,800.00

Elected Officials - Health Benefits - Annual Cost

Single Coverage $0.00 $0.00

Parent & Child $0.00 $0.00

Employee & Spouse (or Partner) $0.00 $0.00

Family $0.00 $0.00

Employee Cost Sharing Contribution (enter as negative - )

Subtotal 0.00 $0.00 0.00 $0.00

Retirees - Health Benefits - Annual Cost

Single Coverage 30 $18,000.00 $540,000.00 30 $19,356.67 $580,700.01

Parent & Child $0.00 $0.00

Employee & Spouse (or Partner) $0.00 $0.00

Family $0.00 $0.00

Employee Cost Sharing Contribution (enter as negative - )

Subtotal 30.00 $540,000.00 30.00 $580,700.01

GRAND TOTAL 75.00 $1,589,000.00 75.00 $1,607,500.01

Is medical coverage provided by the SHBP (Yes or No)? YES

Is prescription drug coverage provided by the SHBP (Yes or No)? YES

USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS

Sheet UFB-8

Note - other health insurances such as dental and vision are not included in this analysis unless included in the employees total

premium. Therefore, the total from this sheet may not agree with the budgeted appropriation.

Legal basis for benefit

(check applicable items)

Organization/Individuals Eligible for Benefit

Gross Days of

Accumulated

Absence

Dollar Value of Compensated

Absences

Approved

Labor

Agreement

Local

Ordinance

Individual

Employment

Agreement

NON - Union 719.96 $120,311.96 X

BCWA 1145.50 $127,237.21 X

BCWA - Water Sewer 529.00 $69,304.69 X

FOP 839.00 $122,977.35 X

Totals 3233.46 $439,831.21

Total Funds Reserved as of end of 2018 $33,350.27

Total Funds Appropriated in 2019 $0.00

UFB-9 Accumulated Absence Liability

USER FRIENDLY BUDGET SECTIONACCUMULATED ABSENCE LIABILITY

Gross Net Current Year 2020 2021 All Additional Future

Debt Deductions Debt Budget Budget Budget Years' Budgets

Local School Debt $1,475,000.00 $1,475,000.00 $0.00 Utility Fund - Principal $578,710.00 $595,700.77 $613,126.15 $6,523,321.12

Regional School Debt $0.00 Utility Fund - Interest $255,730.00 $252,482.96 $236,166.69 $1,443,182.19

Bond Anticipation Notes - Principal

Utility Fund Debt Bond Anticipation Notes - Interest

Water/Sewer $12,548,341.54 $11,402,372.54 $1,145,969.00 Bonds - Principal $245,000.00 $250,000.00 $250,000.00 $1,250,000.00

0 $0.00 Bonds - Interest $66,250.00 $58,907.06 $51,497.94 $124,514.34

0 $0.00 Loans & Other Debt - Principal $150,000.00

0 $0.00 Loans & Other Debt - Interest $5,280.00

0 $0.00

0 $0.00 Total $1,300,970.00 $1,157,090.79 $1,150,790.78 $9,341,017.65

Municipal Purposes

Debt Authorized $321,199.27 $321,199.27 Total Principal $973,710.00 $845,700.77 $863,126.15 $7,773,321.12

Notes Outstanding $0.00 Total Interest $327,260.00 $311,390.02 $287,664.63 $1,567,696.53

Bonds Outstanding $1,995,000.00 $400,192.20 $1,594,807.80 % of Total Current Year Budget 10.22%

Loans and Other Debt $0.00

Description

Total (Current Year) $16,339,540.81 $13,277,564.74 $3,061,976.07 Total Guarantees - Governmental

Total Guarantees - Other $18,445,000.00

Total Capital/Equipment Leases

Population (2010 census) 5,146 Total Other

Per Capita Gross Debt $3,175.19 Bond Rating Moody's Standard & Poors Fitch

Per Capita Net Debt $595.02 Rating Ba3, negative

Year of Last Rating 2012/2016

3 Yr. Average Property Valuation $138,645,456.33

Mark "X" if Municipality has no bond ratingNet Debt as % of 3 Year Avg Property Valuation 2.21%

Sheet UFB-10

USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT

Debt Not Listed Above

Providing or

Receiving

Services?

Providing Services To/Receiving

Services FromType of Shared Service Provided Notes (Enter more specifics if needed) Begin Date End Date

Amount to be

Received/Paid

Receiving County of Salem Police Dispatch 2007 12/31/2019 $129,010.00Receiving State of New Jersey Uniform Construction Code 2012 12/31/2019 $0.00

USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED

Sheet UFB-11

USER FRIENDLY BUDGET SECTION - LIST OF AUTHORITIES AND FIRE DISTRICTS

Please set forth below the names of all authorities and fire districts that serve your municipality

None

(Press ALT-Enter to go to a new line in each cell)

USER FRIENDLY BUDGET SECTION - Notes