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2017 User Friendly Budget

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VALUE: $6,353,747.41

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Executive Summary

This document presents the 2015 user-friendly budget for the Municipality of Penns Grove, NJ. It details the municipality's financial information, including property tax levies, anticipated revenue, appropriations, personnel costs, health benefits, and outstanding debt. Key aspects include the municipal purpose tax, regional school district tax, and county purposes tax. The document also outlines shared service agreements, long-term tax exemptions, and structural budget imbalances. Several shared service agreements will end in 2015.

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--- Document: 2017 User Friendly Budget Document ---
Year:
2015 Municipal User Friendly Budget
MUNICIPALITY:
2
Municode:
1707
Filename: 1707_fba_2015.xlsm 
Website:
Phone Number:
Mailing Address:
Municipality: Penns Grove
State:
NJ
Zip: 08069
Mayor
First Name
Middle Name
Last Name
Term Expires
Business Email
John
A.
Washington
12/31/2015
Chief Administrative Officer
Chief Financial Officer
Stephen
F.
Labb
Municipal Clerk
Sharon
R.
Williams
Governing Body Members
First Name
Middle Name
Last Name
Term Expires
Business Email
Jeanette 
Jackson
12/31/2015
Deborah
Scott
12/31/2015
Clifford 
E. 
Poindexter
12/31/2016
Carl 
Washington Jr.
12/31/2016
Bertha 
N. 
Burl
12/31/2017
Mark
Oliver
12/31/2017
Local Government Services
State of New Jersey
swilliams@pennsgrove-nj.org
moliver@pennsgrove-nj.org
bburl@pennsgrove-nj.org
cwashington@pennsgrove-nj.org
cpoindexter@pennsgrove-nj.org
dscott@pennsgrove-nj.org
jjackson@pennsgrovee-nj.org
slabb@pennsgrove-nj.org
487
www.pennsgrove-nj.org
1 State Street, PO Box 527
Penns Grove
mayorwashington@pennsgrove-nj.org
#REF!


Calendar Year
Calendar Year
% of
Avg Residential
Taxes
Actual/Estimated
Tax Levy
Tax Rate
Tax Levy
Total Levy
Taxpayer Impact
Municipal Purpose Tax
1.600
$2,809,414.76
43.37%
$1,749.28
Municipal Purpose Tax
ACTUAL
$2,899,384.21
Municipal Library
0.000
$0.00
0.00%
$0.00
Municipal Library
ACTUAL
$0.00
Municipal Open Space
0.000
$0.00
0.00%
$0.00
Municipal Open Space
ACTUAL
$0.00
Fire Districts (avg. rate/total levies)
0.000
$0.00
0.00%
$0.00
Fire Districts (total levies)
ACTUAL
$0.00
Other Special Districts (total levies)
0.000
$0.00
0.00%
$0.00
Other Special Districts (total levies)
ACTUAL
$0.00
Local School District
0.000
$0.00
0.00%
$0.00
Local School District
ACTUAL
$0.00
Regional School District
1.226
$2,151,701.00
33.22%
$1,340.39
Regional School District
ESTIMATED
$2,232,767.05
County Purposes
0.846
$1,485,520.99
22.93%
$924.93
County Purposes
ESTIMATED
$1,530,086.62
County Library
0.000
$0.00
0.00%
$0.00
County Library
ACTUAL
$0.00
County Board of Health
0.000
$0.00
0.00%
$0.00
County Board of Health
ACTUAL
$0.00
County Open Space
0.018
$31,366.84
0.48%
$19.68
County Open Space
ACTUAL
$32,307.85
Other County Levies (total)
0.000
$0.00
0.00%
$0.00
Other County Levies (total)
ACTUAL
$0.00
Total (Calendar Year 2014 Budget)
3.690
$6,478,003.59
100.00%
$4,034.28
Total ESTIMATED amount to be raised by taxes
$6,694,545.73
Total Taxable Valuation as of
October 1, 2014 
$175,855,200.00
Revenue Anticipated, Excluding Tax Levy
3,453,913.20
(To be used to calculate the current year tax rate)
Budget Appropriations, before Reserve for Uncollected Taxes
5,575,119.41
Current Year Average Residential Assessment
$109,330.00
Total Non-Municipal Tax Levy
$3,795,161.52
Amount to be Raised by Taxes - Before RUT
$5,916,367.73
                     Prior Year to Current Year Comparison
Reserve for Uncollected Taxes (RUT)
$778,628.00
Total Amount to be Raised by Taxes
$6,694,995.73
Comparison - Municipal Purposes Tax Rate
Prior Year
Current Year
% Change (+/-)
% of Tax Collections used to Calculate RUT
88.37%
1.600
1.649
3.06%
If % used exceeds the actual collection % then
                
Comparison - Municipal Purposes Tax Levy
reference the statutory exception used
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
$2,809,414.76
$2,899,384.21
3.20%
$89,969.45
Tax Collections - ACTUAL as of Prior Year
Total Tax Revenue, Collections CY 2014
5,693,177.21
                                                                 Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY 2014
6,493,548.83
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
% of Taxes Collected, CY 2014
87.67%
$1,749.28
$1,802.85
3.06%
$53.57
Delinquent Taxes - December 31, 2014
$472,083.16
Sheet UFB-1
40A:4-41c(1) 3 yr avg
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
Current Year 2015 Budget
2014 Calendar Year Property Tax Levies - ALL entities levying property taxes


USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
General
Open Space
FCOA
Budget
Budget
Utility
Utility
Utility
Utility
Utility
Utility
08
Surplus
-100.00%
($85,000.00)
$85,000.00
$0.00
$0.00
08
Local Revenue
-4.82%
($26,136.55)
$542,136.55
$516,000.00
$516,000.00
09
State Aid (without offsetting appropriation)
14.64%
$270,000.00
$1,844,854.00
$2,114,854.00
$2,114,854.00
08
Uniform Construction Code Fees
-100.00%
($42,512.76)
$42,512.76
$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
#DIV/0!
$0.00
$0.00
$0.00
$0.00
10
Public and Private Revenue
8.56%
$8,850.32
$103,408.88
$112,259.20
$112,259.20
08
Other Special Items
-56.29%
($39,670.00)
$70,470.00
$30,800.00
$30,800.00
15
Receipts from Delinquent Taxes
53.36%
$236,584.82
$443,415.18
$680,000.00
$680,000.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
8.58%
$229,081.50
$2,670,752.71
$2,899,834.21
$2,899,834.21
07
Minimum Library Tax
#DIV/0!
$0.00
$0.00
$0.00
$0.00
54
Open Space Levy Tax
#DIV/0!
$0.00
$0.00
$0.00
$0.00
07
Addition to Local District School Tax
#DIV/0!
$0.00
$0.00
$0.00
$0.00
08
Deficit General Budget
#DIV/0!
$0.00
$0.00
$0.00
$0.00
Total
9.50%
$551,197.33
$5,802,550.08
$6,353,747.41
$6,353,747.41
$0.00
$0.00
$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
FCOA
Full-Time Part-Time
Budget
Offsets
Budget
Utility
Utility
Utility
Utility
Utility
Utility
20
General Government
3.00
9.00
7.23%
$37,786.00
$522,668.00
$560,454.00
$560,454.00
21
Land-Use Administration
1.00
28.67%
$3,000.00
$10,465.00
$13,465.00
$13,465.00
22
Uniform Construction Code
2.00
-37.78%
($21,870.00)
$57,895.00
$36,025.00
$36,025.00
23
Insurance
-2.75%
($36,590.00)
$1,329,193.00
$1,292,603.00
$1,292,603.00
25
Public Safety
22.00
5.00
2.50%
$41,760.39
$1,671,700.43
$1,713,460.82
$1,697,095.00
$16,365.82
26
Public Works
10.35%
$10,226.73
$98,849.25
$109,075.98
$108,955.00
$120.98
27
Health and Human Services
1.45%
$1,740.84
$120,156.56
$121,897.40
$26,125.00
$95,772.40
28
Parks and Recreation
0.00%
$0.00
$10,000.00
$10,000.00
$10,000.00
29
Education (including Library)
0.52%
$84.00
$16,034.00
$16,118.00
$16,118.00
30
Unclassified
#DIV/0!
$0.00
$0.00
$0.00
$0.00
31
Utilities and Bulk Purchases
1.69%
$4,000.00
$236,800.00
$240,800.00
$240,800.00
32
Landfill / Solid Waste Disposal 
#DIV/0!
$0.00
$0.00
$0.00
$0.00
35
Contingency
#DIV/0!
$0.00
$0.00
$0.00
$0.00
36
Statutory Expenditures
8.20%
$31,856.10
$388,413.00
$420,269.10
$420,269.10
37
Judgements
#DIV/0!
$0.00
$0.00
$0.00
$0.00
42
Shared Services
-1.66%
($10,000.00)
$602,755.00
$592,755.00
$592,755.00
43
Court and Public Defender
2.00
3.00
2.42%
$3,027.36
$125,342.64
$128,370.00
$128,370.00
44
Capital
0.00%
$0.00
$10,000.00
$10,000.00
$10,000.00
45
Debt
5.95%
$9,750.00
$163,972.00
$173,722.00
$173,722.00
46
Deferred Charges
1993.91%
$129,604.11
$6,500.00
$136,104.11
$136,104.11
48
Debt - Type 1 School District
#DIV/0!
$0.00
$0.00
$0.00
$0.00
50
Reserve for Uncollected Taxes
19.90%
$129,224.24
$649,403.76
$778,628.00
$778,628.00
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
$0.00
$0.00
Total
27.00
20.00
5.54%
$333,599.77
$6,020,147.64
$6,353,747.41
$6,241,488.21
$112,259.20
$0.00
$0.00
$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 SECTION
STRUCTURAL BUDGET IMBALANCES
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.
Amount
Comment/Explanation
x
Surplus Anticipated
$0.00 No available surplis to anticipate in the 2015 Budget, down $ 85,000.00 from last year.
x
Transitional Aid
$600,000.00 Additional Aid received from the State for Distressed Municipalities
x
Receipts for Delinquent Taxes
$425,000.00 Decrease of $ 116,00.00 form the 2014 Budget
x
Deficit in Operations
$123,223.19 Operating Deficit in 2014
x
Deferred Charges to Future Taxation
$12,880.92 Ordinance No. 97-03
x
Reserve for Uncollected Taxes
$956,720.46 Increase of $ 307,316.70 gfrom the 2014 Budget. Will automatically decrease if additional aid is awarded.
Sheet UFB-4


# of Parcels
Assessed Value
% of Total
# of Parcels
Assessed Value
% of Total
1
Vacant Land
309
$3,656,300.00
2.08%
15A Public Schools
4
$16,343,300.00
26.46%
2
Residential
1,223
$133,711,300.00
76.03%
15B Other Schools
0
$0.00
0.00%
3A/3B Farm
0
$0.00
0.00%
15C Public Property
60
$6,632,200.00
10.74%
4A
Commercial
114
$34,805,100.00
19.79%
15D Church and Charities
33
$13,746,300.00
22.26%
4B
Industrial
0
$0.00
0.00%
15E Cemeteries & Graveyards
2
$224,200.00
0.36%
4C
Apartments
7
$3,682,500.00
2.09%
15F Other Exempt
11
$24,812,800.00
40.18%
5A/5B Railroad 
0
$0.00
0.00%
6A/6B Business Personal Property
0
$0.00
0.00%
Total
1,653
$175,855,200.00
100.00%
Total
110
$61,758,800.00
100.00%
Average Ratio (%), Assessed to True Value
113.04%
Equalized Valuation, Taxable Properties
$155,569,002.12
Percentage of Exempt vs.
Non-Exempt Properties
6.24%
        Total # of property tax appeals filed in 2014
County Tax Board
26.00
State Tax Court
4.00
Number of 2014 County Tax Board decisions appealed to Tax Court
3.00
Number of pending property tax appeals in State Tax Court
2.00
Amount paid out by municipality for tax appeals in 2014
$12,221.30
# of
PILOT
Parcels
Billing/Revenue
Assessed Value
G
Commercial/Industrial Exemption
1
$22,302.36
$744,500.00
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
1
22,302.36
744,500.00
ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA
Property Tax Assessments - Taxable Properties (October 1, 2014 Value)
Property Tax Assessments - Exempt Properties (October 1, 2014 Value)
Sheet UFB-5
27,472.05
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
$27,472.05
2014 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
2014 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2014 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2014 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2014 Total Tax Rate
PENN VILLAGE APARTMENTS
Aff. Housing
$42,500.00
$7,286,300.00
$268,864.47
PENNS GROVE GARDEN APTS.
Aff. Housing
$160,514.00
$4,713,100.00
$173,913.39
PENNS GROVE HOUSING AUTHORITYAff. Housing
$14,351.00
$7,256,500.00
$267,764.85
Total Long Term Exemptions - Column Total
217,365.00
19,255,900.00
710,542.71
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
Total Long Term Exemptions - GRAND TOTAL
$217,365.00
$19,255,900.00
$710,542.71
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 SECTION
Long 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
7.00
28,512.28
$25,684.14
$0.00
$1,284.00
$0.00
$1,544.14
Supervisory Staff (Department Heads & Managers)
5.00
1.00
536,173.04
$366,877.22
$8,718.00
$64,685.53
$87,153.03
$8,739.26
Police Officers (Including Superior Officers)
12.00
1.00
1,636,331.40
$1,034,180.35
$80,800.00
$251,512.66
$256,489.77
$13,348.62
Fire Fighters (Including Superior Officers)
0.00
0.00
0.00
$0.00
$0.00
$0.00
$0.00
$0.00
All Other Union Employees not listed above
4.00
0.00
259,158.57
$137,720.05
$28,608.80
$16,416.23
$67,011.17
$9,402.32
All Other Non-Union Employees not listed above
3.00
11.00
304,358.48
$209,735.82
$9,629.62
$25,000.00
$48,006.95
$11,986.09
Totals
24.00
20.00
2,764,533.77
$1,774,197.58
$127,756.42
$358,898.42
$458,660.92
$45,020.43
Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO
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.
USER FRIENDLY BUDGET SECTION
BUDGETED PERSONNEL COSTS
Sheet UFB-7


Current Year # of 
Covered Members 
(Medical & Rx)
Current Year 
Annual Cost 
Estimate per 
Employee
Total Current 
Year Cost
Active Employees - Health Benefits - Annual Cost
Single Coverage
7.00
$11,945.16
$83,616.12
Parent & Child
2.00
$17,391.12
$34,782.24
Employee & Spouse (or Partner)
2.00
$23,707.32
$47,414.64
Family
12.00
$29,089.41
$349,072.92
Employee Cost Sharing Contribution (enter as negative - )
($56,225.00)
Subtotal
23.00
$82,133.01
$458,660.92
Elected Officials - Health Benefits - Annual Cost 
Single Coverage
0
$0.00
$0.00
Parent & Child
0
$0.00
$0.00
Employee & Spouse (or Partner)
0
$0.00
$0.00
Family
0
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
0.00
$0.00
$0.00
Retirees - Health Benefits - Annual Cost 
Single Coverage
5
$8,858.57
$44,292.85
Parent & Child
2
$18,121.44
$36,242.88
Employee & Spouse (or Partner)
6
$24,196.68
$145,180.08
Family
5
$29,924.66
$149,623.30
Employee Cost Sharing Contribution (enter as negative - )
$0.00
Subtotal
18.00
$81,101.35
$375,339.11
GRAND TOTAL
41.00
$163,234.36
$834,000.03
Is medical coverage provided by the SHBP (Yes or No)?
NO
Is prescription drug coverage provided by the SHBP (Yes or No)?
NO
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
NONE
Totals
0.00
$0.00
Total Funds Reserved as of end of 2014
$34,581.32
Total Funds Appropriated in 2015
$0.00
UFB-9 Accumulated Absence Liability
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY


Gross
Net
Current Year
2016
2017 
All Additional Future
Debt
Deductions
Debt
Budget
Budget
Budget
Years' Budgets
Local School Debt
$0.00
$0.00
$0.00
Utility Fund - Principal
$0.00
$0.00
$0.00
$0.00
Regional School Debt
$1,981,004.58
$1,981,004.58
$0.00
Utility Fund - Interest
$0.00
$0.00
$0.00
$0.00
Bond Anticipation Notes - Principal
$121,100.00
$123,700.00
$105,700.00
$381,600.00
Utility Fund Debt
Bond Anticipation Notes - Interest
$6,500.00
0
$0.00
$0.00
$0.00
Bonds - Principal
$0.00
$0.00
$0.00
$0.00
0
$0.00
$0.00
$0.00
Bonds - Interest
$0.00
$0.00
$0.00
$0.00
0
$0.00
$0.00
$0.00
Loans & Other Debt - Principal
$33,609.85
$34,285.41
$34,974.54
$346,020.85
0
$0.00
$0.00
$0.00
Loans & Other Debt - Interest
$8,810.61
$8,135.05
$7,445.91
$38,001.75
0
$0.00
$0.00
$0.00
0
$0.00
$0.00
$0.00
Total
$170,020.46
$166,120.46
$148,120.45
$765,622.60
Municipal Purposes
Debt Authorized
$107,280.92
$0.00
$107,280.92
Total Principal
$154,709.85
$157,985.41
$140,674.54
$727,620.85
Notes Outstanding
$732,100.00
$0.00
$732,100.00
Total Interest
$15,310.61
$8,135.05
$7,445.91
$38,001.75
Bonds Outstanding
$0.00
$0.00
$0.00
% of Total Current Year Budget
2.68%
Loans and Other Debt
$448,890.65
$0.00
$448,890.65
Description
Total (Current Year)
$3,269,276.15
$1,981,004.58
$1,288,271.57
Total Guarantees - Governmental
$94,802.90
$99,485.14
$104,401.76
$1,676,569.12
Total Guarantees - Other
$0.00
$0.00
$0.00
$0.00
Total Capital/Equipment Leases
$0.00
$0.00
$0.00
$0.00
Population (2010 census)
5,147
Total Other
$0.00
$0.00
$0.00
$0.00
Per Capita Gross Debt
$635.18
Bond Rating
Moody's
Standard & Poors
Fitch
Per Capita Net Debt
$250.30
Rating
Year of Last Rating
3 Yr. Average Property Valuation
$160,002,146.67
Mark "X" if Municipality has no bond rating
X
Net Debt as % of 3 Year Avg Property Valuation
0.81%
      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 From
Type of Shared Service Provided
Notes (Enter more specifics if needed)
Begin Date
End Date
Amount to be 
Received/Paid
Receiving
Carneys Point Township
Public Works
looking to revise contract
7/1/2010
7/30/2015
$532,755.00
Receiving
Carneys Point Township
Revenue Administration
7/1/2010
12/31/2015
$60,000.00
 
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
Penns Grove Sewerage Authority


(Press ALT-Enter to go to a new line in each cell)
USER FRIENDLY BUDGET SECTION - Notes