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Executive Summary
The document is the 2018 User Friendly Budget for Clementon Borough, Camden County, New Jersey. It outlines the borough's financial plans, including property tax levies, anticipated revenues, and appropriations. The budget details various aspects of municipal finance, such as property tax breakdowns, revenue summaries, appropriations summaries, personnel costs, health benefits, accumulated absence liability, and outstanding debt. It also includes comparisons between the prior and current year budgets, showing changes in tax rates, levies, and expenditures.
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--- Document: 2018 User Friendly Budget Document --- State of New Jersey Local Government Services Year: 2018 Municipal User Friendly Budget MUNICIPALITY: 0411 Clementon Borough - County of Camden Municode: 0411 Website: www.clementonborough.com Phone Number: (856) 783-0284 Mailing Address: 101 Gibbsboro Road Adopted Filename: 0411_fba_2018.xlsm Email the UFB if not using Outlook Municipality: Clementon Mayor First Name Thomas Middle Name Last Name Weaver Term Expires 12/31/2019 Chief Administrative Officer Chief Financial Officer Debra DiMattia Municipal Clerk Jenai Johnson Todd First Name Mark Jonathan Meghan Christine Thomas Holly Registered Municipal Accountant R Saler Governing Body Members Middle Name State: NJ Zip: 08021 Business Email t.weaver@clementon-nj.com d.dimattia@clementon-nj.com j.johnson@clementon-nj.com tsaler@bowmanllp.com Last Name Term Expires Business Email Armbruster 12/31/2018 m.armbruster@clementon-nj.com Fisher 12/31/2019 j.fisher@clementon-nj.com Milano 12/31/2020 m.milano@clementon-nj.com Nucera 12/31/2018 c.nucera@clementon-nj.com Shaw 12/31/2019 t.shaw@clementon-nj.com Strobl 12/31/2020 h.strobl@clementon-nj.com USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN 2017 Calendar Year Property Tax Levies - ALL entities levying property taxes Calendar Year Calendar Year % of Tax Rate Tax Levy Total Levy Municipal Purpose Tax 1.388 $3,791,267.24 35.80% Municipal Library 0.00% Avg Residential Taxpayer Impact $1,656.15 $0.00 Current Year 2018 Budget Taxes Actual/Estimated Tax Levy Municipal Purpose Tax ACTUAL $3,921,066.70 Municipal Library Municipal Open Space 0.020 $54,618.74 0.52% $23.86 Municipal Open Space ACTUAL $49,721.02 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 1.696 $4,631,465.00 43.73% $2,023.65 Local School District ESTIMATED $4,700,000.00 Regional School District 0.00% $0.00 Regional School District County Purposes 0.709 $1,935,125.03 18.27% $845.97 County Purposes ESTIMATED $2,125,000.00 County Library 0.047 $128,436.63 1.21% $56.08 County Library ESTIMATED $150,000.00 County Board of Health 0.00% $0.00 County Board of Health County Open Space 0.018 $49,621.59 0.47% $21.48 County Open Space ESTIMATED $65,000.00 Other County Levies (total) 0.00% $0.00 Other County Levies (total) Total (Calendar Year 2017 Budget) 3.878 $10,590,534.23 October 1, 2017 $248,605,100.00 Total Taxable Valuation as of (To be used to calculate the current year tax rate) Current Year Average Residential Assessment 100.00% $4,627.19 Total ESTIMATED amount to be raised by taxes Revenue Anticipated, Excluding Tax Levy $11,010,787.72 2,042,998.30 Budget Appropriations, before Reserve for Uncollected Taxes 5,344,665.96 Total Non-Municipal Tax Levy $7,089,721.02 Amount to be Raised by Taxes - Before RUT $10,391,388.68 Reserve for Uncollected Taxes (RUT) $619,399.04 Total Amount to be Raised by Taxes $11,010,787.72 $119,319.00 Prior Year to Current Year Comparison Comparison - Municipal Purposes Tax Rate Prior Year 1.388 Current Year 1.577 % Change (+/-) 13.63% Comparison - Municipal Purposes Tax Levy Current Year % Change (+/-) 3.42% Prior Year $3,791,267.24 $3,921,066.70 $ Change (+/-) $129,799.46 % of Tax Collections used to Calculate RUT If% used exceeds the actual collection % then reference the statutory exception used Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY 2017 Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Onl Total Tax Levy, CY 2017 Prior Year Current Year $1,656.15 $1,881.93 % Change (+/-) $ Change (+/-) % of Taxes Collected, CY 2017 13.63% $225.78 Delinquent Taxes - December 31, 2017 Sheet UFB-1 94.37% 1,008,598,982.00 1,060,125,046.00 95.14% $359,019.89 FCOA 08 Surplus 08 Local Revenue USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS) % Difference Current vs. Prior Year Year) 7.88% Total Anticipated Revenue (Current Year) $710,517.56 $1,825,012.91 S Difference Current vs. Prior Total Realized Revenue (Prior Year $658,644.79 $2,045,417.91 $51,872.77 ($220,405.00) General Budget $495,000.00 $293,400.00 Open Space Budget $106,500.56 $264,219.47 Water Utility $752,893.44 Sewer Utility $109,017.00 $514,500.00 Utility Utility Utility Utility 09 State Aid (without offsetting appropriation) -10.78% 0.00% $0.00 $430,580.00 $430,580.00 $430,580.00 08 Uniform Construction Code Fees -61.80% ($38,015.40) $61,515.40 $23,500.00 $23,500.00 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 #DIV/0! $0.00 $0.00 $0.00 $0.00 10 Public and Private Revenue -28.85% ($140,865.51) $488,217.33 $347,351.82 $347,351.82 08 Other Special Items -3.78% ($4,832.65) $127,999.13 $123,166.48 $123,166.48 15 Receipts from Delinquent Taxes -9.92% ($36,337.41) $366,337.41 $330,000.00 $330,000.00 Amount to be raised by taxation 07 Local Tax for Municipal Purposes 0.50% $19,451.34 $3,901,615.36 $3,921,066.70 $3,921,066.70 07 Minimum Library Tax #DIV/0! $0.00 $0.00 54 Open Space Levy Tax -9.03% ($4,933.99) $54,655.01 $0.00 $49,721.02 $0.00 $49,721.02 07 Addition to Local District School Tax #DIV/0! $0.00 $0.00 $0.00 $0.00 08 Deficit General Budget #DIV/0! Total -4.60% ($374,065.85) $8,134,982.34 $7,760,916.49 $5,964,065.00 $313,940.49 $859,394.00 $623,517.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-2 FCOA USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS) Budgeted Positions Full-Time Part-Time % Difference Current v. $ Difference Current v. Prior Prior Year Year Total Modified Appropriation for Service Type (Prior Year) Total Appropriation for Service Type (Current Year) General Budget Public&Private Offsets Open Space Budget Water Sewer Utility Utility Utility Utility Utility Utility 20 General Government 5.00 8.50 -20.80% ($132,150.00) $635,350.00 $503,200.00 $503,200.00 21 Land-Use Administration 0.25 2.00 0.75% $100.00 $13,250.00 $13,350.00 $13,350.00 22 Uniform Construction Code 1.25 3.00 3.81% $3,241.00 $84,959.00 $88,200.00 $88,200.00 23 Insurance -2.90% ($34,900.00) $1,202,850.00 $1,167,950.00 $937,750.00 $115,100.00 $115,100.00 25 Public Safety 12.00 12.00 10.44% $143,193.44 $1,371,125,97 $1,514,319.41 $1,398,263.00 $116,056.41 26 Public Works 10.00 2.50 4.70% $59,271.50 $1,261,950.00 $1,321,221.50 $378,271.50 27 Health and Human Services -1.77% ($607.97) $34,382.50 $33,774.53 $22,200,00 $500.00 $11,574.53 $558,900.00 $383,550.00 28 Parks and Recreation 41.74% $94,318.43 $225,972.06 $320,290.49 $6,350.00 $313,940.49 29 Education (including Library) #DIV/0! $0.00 $0.00 30 Unclassified -11.36% ($750.00) $6,600.00 $5,850,00 $5,850,00 31 Utilities and Bulk Purchases -4.80% ($9,900.00) $206,100.00 $196,200,00 $196,200,00 32 Landfill/Solid Waste Disposal -0.42% ($535.82) $126,434.11 $125,898.29 $121,000.00 $4,898.29 35 Contingency 0.00% $0.00 $100.00 $100.00 $100.00 36 Statutory Expenditures 8.32% $42,256.00 $507,943.00 $550,199.00 $458,967.00 $46,595.00 $44,637.00 37 Judgements #DIV/0! $0.00 $0.00 42 Shared Services 0.00% $0.00 $7,500.00 $7,500.00 43 Court and Public Defender 1.50 1.06% $1,275.00 $120,125.00 $121,400.00 $7,500.00 $121,400.00 44 Capital -27.57% ($123,500.00) $448,000.00 $324,500.00 $50,000.00 $274,500.00 $0.00 45 Debt 0.46% $3,583.80 $785,380.43 $788,964.23 $569,935.23 $138,799.00 $80,230.00 46 Deferred Charges -56.70% ($76,730.00) $135,330.00 $58,600.00 $58,600.00 48 Debt-Type 1 School District #DIV/0! $0.00 $0.00 50 Reserve for Uncollected Taxes 0.50% $3,065.05 $616,333.99 $619,399.04 $619,399.04 55 Surplus General Budget #DIV/0! $0.00 $0.00 Total 30.00 28.00 -0.37% ($28,769.57) $7,789,686.06 $7,760,916.49 $5,556,535.77 $407,529.23 $313,940.49 $859,394.00 $623,517.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-3 X X Revenues at Risk Non-recurring appropriation reductions Future Year Appropriation Increases Structural Imbalance Offsets Line Item. Put "X" in cell to the left that corresponds to the type of imbalance. Reserve for Payment of Debt Water Utility Operating Surplus of Prior Year USER FRIENDLY BUDGET SECTION STRUCTURAL BUDGET IMBALANCES Sheet UFB-4 Amount Comment/Explanation $77,166.48 Amount available to budget is declining over time $21,000.00 Amount available to budget is declining over time ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA Property Tax Assessments - Taxable Properties (October 1, 2017 Value) # of Parcels Assessed Value % of Total 1 Vacant Land 190 $4,385,900.00 1.76% 2 Residential 1,631 $194,608,100.00 78.28% Property Tax Assessments - Exempt Properties (October 1, 2017 Value) # of Parcels Assessed Value % of Total 15A Public Schools 3 $6,922,800.00 22.23% 3A/3B Farm 2 $166,900.00 0.07% 15B Other Schools 4A Commercial 89 $33,734,900.00 13.57% 15C Public Property 227 $10,636,800.00 34.15% 5A/5B Railroad 0.00% 15D Church and Charities 14 $3,370,100.00 10.82% 4B Industrial 8 $15,709,300.00 6.32% 4C Apartments 0.00% 15E Cemeteries & Graveyards 15F Other Exempt 0.00% 32 $10,217,400.00 32.80% 6A/6B Business Personal Property 0.00% Total 1,920 $248,605,100.00 100.00% Total 276 $31,147,100.00 100.00% Average Ratio (%), Assessed to True Value 100.00% Equalized Valuation, Taxable Properties $248,605,100.00 Percentage of Exempt vs. Non-Exempt Properties 12.53% Total # of property tax appeals filed in 2017 County Tax Board 21.00 State Tax Court 0.00 Number of 2017 County Tax Board decisions appealed to Tax Court 0.00 Number of pending property tax appeals in State Tax Court 0.00 Amount paid out by municipality for tax appeals in 2017 $15,186.24 Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements 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 # of Parcels PILOT Billing/Revenue Assessed Value Taxes if Billed in Full 2017 Total Tax Rate 0 0.00 0.00 Sheet UFB-5 0.00 USER FRIENDLY BUDGET SECTION Long Term Tax Exemptions Prior Budget Year's Pavments in Lieu of Tax (PILOT)-Long Term Tax Exemptions Prior Budget Year's Pavments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Pavments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT)-Long Term Tax Exemptions Project Name Type of Project Taxes if Billed (use drop-down In Full for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate Project Name Type of Project (use drop-down for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate Taxes if Billed In Full Project Name Type of Project (use drop-down for data entry) Taxes if Billed In Full PILOT Billing Assessed Value 2017 Total Tax Rate Project Name Type of Project (usc drop-down Taxes if Billed In Full for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate Total Long Term Exemptions Column Total Mark "X" if Grand Total 0.00 0,00 0.00 Total Long Term Exemptions Column Total $0.00 $0,00 $0.00 Total Long Term Exemptions - Colunun Total $0.00 $0.00 $0.00 Total Long Term Exemptions - Column Total Total Long Term Exemptions- GRAND TOTAL $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-6 Sheet UFB-6C # of # of Full-Time Part-Time Total Personnel Organization / Individuals Eligible for Benefit Employees Employees Cost USER FRIENDLY BUDGET SECTION BUDGETED PERSONNEL COSTS Overtime and other Compensation Base Pay Pension (Estimate) Health Benefits Net of Employment Taxes and Cost Share Other Benefits Governing Body 6.00 Supervisory Staff (Department Heads & Managers) 2.00 Police Officers (Including Superior Officers) 12.00 2.00 28,064.61 289,027.03 1,561,449.00 $26,000.00 $2,064.61 $185,914.00 $2,250.00 $9,955.03 $76,108.00 $14,800.00 $955,538.00 $122,000.00 $242,803.00 $156,522.00 $84,586.00 Fire Fighters (Including Superior Officers) 2.00 5,500.00 $5,500.00 All Other Union Employees not listed above 0.00 432.00 $432.00 All Other Non-Union Employees not listed above 16.00 18.00 1,607,340.99 $1,092,515.99 $41,550.00 $114,482.00 $269,769.00 $89,024.00 Totals 30.00 28.00 3,491,813.63 $2,265,467.99 $165,800.00 $367,240.03 $502,399.00 $190,906.61 YES Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO 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. Sheet UFB-7 USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS Active Employees - Health Benefits - Annual Cost Current Year Current Year # of Annual Cost Prior Year # of Prior Year Annual Covered Members (Medical & Rx) Estimate per Employee Total Current Covered Members Cost per Employee Total Prior Year Year Cost (Medical & Rx) (Average) Cost Single Coverage 7.00 $11,235.96 $78,651.72 6.00 $11,235.96 $67,415.76 Parent & Child 3.00 $19,698.60 $59,095.80 4.00 $19,698.60 $78,794.40 Employee & Spouse (or Partner) 3.00 $23,722.32 $71,166.96 4.00 $23,722.32 $94,889.28 Family 12.00 $31,800.00 $381,600.00 12.00 $31,800.00 $381,600.00 Employee Cost Sharing Contribution (enter as negative - ) ($95,000.00) ($90,064.56) Subtotal 25.00 $495,514.48 26.00 $532,634.88 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 1 $15,615.64 $15,615.64 1 $15,615.64 $15,615.64 Parent & Child 1 $39,302.88 $39,302.88 $0.00 Employee & Spouse (or Partner) 6 $34,050.12 $204,300.72 6 $34,050.12 $204,300.72 Family 4 $37,837.12 $151,348.48 4 $39,941.04 $159,764.16 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 12.00 $410,567.72 11.00 $379,680.52 GRAND TOTAL 37.00 $906,082.20 37.00 $912,315.40 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. Is medical coverage provided by the SHBP (Yes or No)? YES Is prescription drug coverage provided by the SHBP (Yes or No)? YES Sheet UFB-8 USER FRIENDLY BUDGET SECTION ACCUMULATED ABSENCE LIABILITY Organization/Individuals Eligible for Benefit Gross Days of Accumulated Absence Dollar Value of Compensated Absences Approved Labor Agreement Legal basis for benefit (check applicable items) Local Ordinance Individual Employment Agreement Police Chief X DPW/Water/Sewer Department 206.00 $22,128.00 X DPW/Water/Sewer Department Head (Same Person) 77.00 $7,252.00 X Police 352.00 $35,528.00 X Tax Collector 155.00 $12,540.00 X Business Administrator/Clerk (Same Person) 26.00 $6,113.00 X Other Staff 171.00 $7,112.00 X Court Administrator 74.00 $4,105.00 X CFO (part-time) N/A N/A N/A Other Staff 258.00 $11,803.00 X Totals 1319.00 $106,581.00 Total Funds Reserved as of end of 2017 Total Funds Appropriated in 2018 $26,512.89 $100.00 UFB-9 Accumulated Absence Liability USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT Gross Debt Deductions Net Debt Current Year Budget 2019 2020 Budget Budget All Additional Future Years' Budgets Local School Debt Regional School Debt $449,000.00 $449,000.00 $0.00 Utility Fund - Principal $179,400.00 $110,000.00 $115,000.00 $931,000.00 $0.00 Utility Fund - Interest $39,629.00 $30,613.75 $27,845.00 $97,135.00 Utility Fund Debt Water Sewer 0 Bond Anticipation Notes - Principal Bond Anticipation Notes - Interest $2,128,199.00 $2,128,199.00 $0.00 Bonds - Principal $385,000.00 $425,000.00 $450,000.00 $2,274,000.00 $770,484.09 $770,484.09 $0.00 Bonds - Interest $106,763.75 $96,338.75 $84,370.00 $218,957.50 $0.00 Loans & Other Debt - Principal $70,758.98 $68,211.22 $66,668.46 $337,046.69 0 0 $0.00 Loans & Other Debt - Interest $7,412.50 $6,562.50 $5,712.50 $15,093.76 $0.00 10 $0.00 Total $788,964.23 $736,726.22 $749,595.96 $3,873,232.95 Municipal Purposes Debt Authorized $439,439.35 $439,439.35 Total Principal $635,158.98 $603,211.22 $631,668.46 $3,542
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Apr 1, 2026
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