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2023 User Friendly Budget

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DUE: 12/31/2023

VALUE: TBD

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Executive Summary

The document presents the 2023 Municipal User Friendly Budget for Penns Grove, New Jersey. It provides a detailed breakdown of property tax levies, anticipated revenues, and appropriations. Key areas covered include property tax assessments, revenue summaries, appropriations, personnel costs, health benefits, outstanding debt, and shared services. The data includes comparisons between the prior year and the current year budget, offering insight into changes in tax rates, levies, revenues, and expenditures.

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--- Document: 2023 User Friendly Budget Document ---
Year:
2023 Municipal User Friendly Budget
MUNICIPALITY:
2
Municode: 1707
Filename: 1707_fba_2023.xlsm 
Website:
Phone Number:
856-299-0098
Mailing Address:
Municipality: Penns Grove
State:
NJ
Zip: 08069
Mayor
First Name
Middle Name
Last Name
Term Expires
Business Email
LaDaena
Thomas
12/31/2023
Chief Administrative Officer
Jack
Surrency
Chief Financial Officer
Stephen
F.
Labb
Municipal Clerk
Sharon
R. 
Williams
Registered Municipal Accountant
Fred
Caltabiano
Governing Body Members
First Name
Middle Name
Last Name
Term Expires
Business Email
Tracy
Marinaro
12/31/2025
Anjeanette 
Scott
12/31/2025
Deborah
Scott
12/31/2023
Johnathan
Carter
12/31/2023
Cassonya
Worlye
12/31/2024
Johnathan
C.
Rambo
12/31/2024
fcaltabiano@bowman.cpa
487
www.pennsgrove-nj.org
PO Box 527
1 State Street
mayorlthomas@pennsgrove-nj.org
Local Government Services
State of New Jersey
swilliams@pennsgrove-nj.org
jrambo@pennsgrove-nj.org
cmincey@pennsgrove-nj.org
jcarter@pennsgrove-nj.org
dscott@pennsgrove-nj.org
ascott@pennsgrove-nj.org
tmarinaro@pennsgrove-nj.org
slabb@pennsgrove-nj.org
jsurrency@pennsgrove-nj.org




Calendar Year
Calendar Year
% of
Avg Residential
Taxes
Actual/Estimated
Tax Levy
Tax Rate
Tax Levy
Total Levy
Taxpayer Impact
Municipal Purpose Tax
2.426
$3,256,148.87
46.96%
$2,091.86
Municipal Purpose Tax
ACTUAL
$3,352,944.96
Municipal Library
0.000
$0.00
0.00%
$0.00
Municipal Library
Municipal Open Space
0.000
$0.00
0.00%
$0.00
Municipal Open Space
Municipal Arts and Culture
0.000
$0.00
0.00%
$0.00
Municipal Arts and Culture
Fire Districts (avg. rate/total levies)
0.000
$0.00
0.00%
$0.00
Fire Districts (total levies)
Other Special Districts (total levies)
0.000
$0.00
0.00%
$0.00
Other Special Districts (total levies)
Local School District
0.000
$0.00
0.00%
$0.00
Local School District
Regional School District
1.462
$1,962,358.00
28.30%
$1,260.63
Regional School District
ACTUAL
$2,060,475.90
County Purposes
1.258
$1,686,791.00
24.33%
$1,084.73
County Purposes
ACTUAL
$1,771,130.55
County Library
0.000
$0.00
0.00%
$0.00
County Library
County Board of Health
0.000
$0.00
0.00%
$0.00
County Board of Health
County Open Space
0.021
$27,965.08
0.40%
$18.11
County Open Space
ACTUAL
$28,524.38
Other County Levies (total)
0.000
$0.00
0.00%
$0.00
Other County Levies (total)
Total (Calendar Year 2022 Budget)
5.167
$6,933,262.95
100.00%
$4,455.33
Total ESTIMATED amount to be raised by taxes
$7,213,075.79
Total Taxable Valuation as of
October 1, 2022 
$135,239,350.00
Revenue Anticipated, Excluding Tax Levy
5,145,296.33
(To be used to calculate the current year tax rate)
Budget Appropriations, before Reserve for Uncollected Taxes
7,480,764.82
Current Year Average Residential Assessment
$86,226.70
Total Non-Municipal Tax Levy
$3,860,130.83
Amount to be Raised by Taxes - Before RUT
$6,195,599.32
                     Prior Year to Current Year Comparison
Reserve for Uncollected Taxes (RUT)
$1,017,476.47
Total Amount to be Raised by Taxes
$7,213,075.79
Comparison - Municipal Purposes Tax Rate
Prior Year
Current Year
% Change (+/-)
% of Tax Collections used to Calculate RUT
85.89%
2.426
2.479
2.18%
If % used exceeds the actual collection % then
                
Comparison - Municipal Purposes Tax Levy
reference the statutory exception used
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
$3,256,148.87
$3,352,944.96
2.97%
$96,796.09
Tax Collections - ACTUAL as of Prior Year
Total Tax Revenue, Collections CY 2022
6,164,655.09
                                                                 Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY 2022
6,989,648.29
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
% of Taxes Collected, CY 2022
88.20%
$2,091.86
$2,137.56
2.18%
$45.70
Delinquent Taxes - December 31, 2022
$576,652.40
Sheet UFB-1
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
Current Year 2023 Budget
2022 Calendar Year Property Tax Levies - ALL entities levying property taxes


USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
General
Open Space
Arts and Culture
FCOA
Budget
Budget
Trust Fund
Utility
Utility
Utility
Utility
Utility
08
Surplus
30.73%
$200,050.00
$650,950.00
$851,000.00
$851,000.00
08
Local Revenue
-11.55%
($49,147.47)
$425,364.47
$376,217.00
$376,217.00
09
State Aid (without offsetting appropriation)
-19.35%
($577,420.16)
$2,984,153.16
$2,406,733.00
$2,406,733.00
08
Uniform Construction Code Fees
#DIV/0!
$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
#DIV/0!
$0.00
$0.00
$0.00
$0.00
10
Public and Private Revenue
26.91%
$223,720.21
$831,408.21
$1,055,128.42
$1,055,128.42
08
Other Special Items
74.36%
$103,386.30
$139,033.12
$242,419.42
$242,419.42
15
Receipts from Delinquent Taxes
-18.88%
($116,344.82)
$616,344.82
$500,000.00
$500,000.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
-4.53%
($163,594.78)
$3,611,027.56
$3,447,432.78
$3,447,432.78
07
Minimum Library Tax
#DIV/0!
$0.00
$0.00
54
Open Space Levy Tax
#DIV/0!
$0.00
$0.00
56
Arts and Cultural Levy Tax
#DIV/0!
$0.00
$0.00
07
Addition to Local District School Tax
#DIV/0!
$0.00
$0.00
08
Deficit General Budget
#DIV/0!
$0.00
$0.00
Total
-4.10%
($379,350.72)
$9,258,281.34
$8,878,930.62
$8,878,930.62
$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
Arts and Culture
FCOA
Full-Time Part-Time
Budget
Offsets
Budget
Trust Fund
Utility
Utility
Utility
Utility
Utility
20
General Government
6.00
1.00
2.22%
$20,614.16
$929,133.84
$949,748.00
$949,748.00
21
Land-Use Administration
0.00
1.00
3.44%
$2,000.00
$58,220.00
$60,220.00
$60,220.00
22
Uniform Construction Code
1.00
3.00
16.96%
$11,600.00
$68,400.00
$80,000.00
$80,000.00
23
Insurance
0.00
0.00
12.45%
$174,367.00
$1,400,895.00
$1,575,262.00
$1,575,262.00
25
Public Safety
20.00
5.00
49.04%
$1,113,000.43
$2,269,495.35
$3,382,495.78
$2,859,081.43
$523,414.35
26
Public Works
0.00
5.00
49.23%
$95,408.00
$193,800.00
$289,208.00
$289,208.00
27
Health and Human Services
30.10%
$18,910.99
$62,827.86
$81,738.85
$70,767.99
$10,970.86
28
Parks and Recreation
0.00%
$0.00
$20,000.00
$20,000.00
$20,000.00
29
Education (including Library)
-4.59%
($631.00)
$13,734.00
$13,103.00
$13,103.00
30
Unclassified
-11.75%
($2,847.73)
$24,238.63
$21,390.90
$21,390.90
31
Utilities and Bulk Purchases
-1.89%
($6,400.00)
$338,900.00
$332,500.00
$332,500.00
32
Landfill / Solid Waste Disposal 
11.07%
$55,680.00
$503,000.00
$558,680.00
$558,680.00
35
Contingency
#DIV/0!
$0.00
$0.00
$0.00
$0.00
36
Statutory Expenditures
-0.10%
($465.00)
$489,057.00
$488,592.00
$488,592.00
37
Judgements
#DIV/0!
$0.00
$0.00
$0.00
$0.00
42
Shared Services
-19.19%
($21,091.86)
$109,908.14
$88,816.28
$88,816.28
43
Court and Public Defender
1.02%
$1,500.00
$146,870.00
$148,370.00
$148,370.00
44
Capital
400.00%
$120,000.00
$30,000.00
$150,000.00
$150,000.00
45
Debt
-83.66%
($631,054.00)
$754,285.00
$123,231.00
$123,231.00
46
Deferred Charges
-100.00%
($68,000.00)
$68,000.00
$0.00
$0.00
48
Debt - Type 1 School District
#DIV/0!
$0.00
$0.00
$0.00
$0.00
50
Reserve for Uncollected Taxes
3.19%
$32,483.55
$1,017,476.47
$1,049,960.02
$1,049,960.02
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
$0.00
$0.00
Total
27.00
15.00
10.77%
$915,074.54
$8,498,241.29
$9,413,315.83
$8,878,930.62
$534,385.21
$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
Sheet UFB-4


# of Parcels
Assessed Value
% of Total
# of Parcels
Assessed Value
% of Total
1
Vacant Land
313
$3,317,500.00
2.45%
15A Public Schools
3
$12,391,400.00
26.05%
2
Residential
1,206
$103,989,400.00
76.89%
15B Other Schools
0
$0.00
0.00%
3A/3B Farm
0
$0.00
0.00%
15C Public Property
86
$18,130,400.00
38.12%
4A
Commercial
107
$24,869,250.00
18.39%
15D Church and Charities
23
$9,756,300.00
20.51%
4B
Industrial
0
$0.00
0.00%
15E Cemeteries & Graveyards
2
$184,100.00
0.39%
4C
Apartments
7
$3,063,200.00
2.27%
15F Other Exempt
9
$7,103,000.00
14.93%
5A/5B Railroad 
0
$0.00
0.00%
6A/6B Business Personal Property
0
$0.00
0.00%
Total
1,633
$135,239,350.00
100.00%
Total
123
$47,565,200.00
100.00%
Average Ratio (%), Assessed to True Value
98.85%
Equalized Valuation, Taxable Properties
$136,812,696.00
Percentage of Exempt vs.
Non-Exempt Properties
35.17%
        Total # of property tax appeals filed in 2022
County Tax Board
11.00
State Tax Court
1.00
Number of 2022 County Tax Board decisions appealed to Tax Court
0.00
Number of pending property tax appeals in State Tax Court
6.00
Amount paid out by municipality for tax appeals in 2022
$60,925.12
# 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 DATA
Property Tax Assessments - Taxable Properties (October 1, 2022 Value)
Property Tax Assessments - Exempt Properties (October 1, 2022 Value)
Sheet UFB-5
0.00
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
2022 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
2022 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2022 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2022 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2022 Total Tax Rate
Penns Village Apartments
Aff. Housing
$42,500.00
$5,895,600.00
$291,478.46
Penns Grove Gardens
Aff. Housing
$196,000.00
$3,468,700.00
$171,492.53
Penns Grove Housing Authority
Aff. Housing
$0.00
$7,666,400.00
$379,026.82
Total Long Term Exemptions - Column Total
238,500.00
17,030,700.00
841,997.81
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
$238,500.00
$17,030,700.00
$841,997.81
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
0.00
7.00
30,564.27
$27,060.00
$0.00
$1,488.30
$0.00
$2,015.97
Supervisory Staff (Department Heads & Managers)
5.00
2.00
$453,144.84
$8,718.00
$110,784.00
$42,662.18
Police Officers (Including Superior Officers)
16.00
1.00
1,685,864.96
$1,152,355.45
$234,932.55
$274,480.32
$24,096.64
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
0.00
0.00
0.00
$0.00
$0.00
$0.00
$0.00
$0.00
All Other Non-Union Employees not listed above
6.00
15.00
581,868.84
$402,996.00
$42,623.00
$95,915.52
$40,334.32
Totals
27.00
25.00
2,298,298.07
$2,035,556.29
$286,273.55
$482,668.14
$0.00
$109,109.11
Is the Local Government required to comply with N.J.S.A. 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
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
9.00
$13,696.77
$123,270.93
9.00
$12,005.92
$108,053.28
Parent & Child
1.00
$21,516.24
$21,516.24
1.46
$20,090.62
$29,332.31
Employee & Spouse (or Partner)
3.00
$29,842.32
$89,526.96
2.00
$27,671.00
$55,342.00
Family
9.00
$36,651.69
$329,865.21
8.23
$33,945.22
$279,369.16
Employee Cost Sharing Contribution (enter as negative - )
($83,000.00)
($41,523.76)
Subtotal
22.00
$481,179.34
20.69
$430,572.99
Elected Officials - Health Benefits - Annual Cost 
Single Coverage
0
$0.00
$0.00
0
$0.00
$0.00
Parent & Child
0
$0.00
$0.00
0
$0.00
$0.00
Employee & Spouse (or Partner)
0
$0.00
$0.00
0
$0.00
$0.00
Family
0
$0.00
$0.00
0
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - )
$0.00
$0.00
Subtotal
0.00
$0.00
0.00
$0.00
Retirees - Health Benefits - Annual Cost 
Single Coverage
4
$8,882.48
$35,529.92
4
$8,267.01
$33,068.04
Parent & Child
3
$11,021.84
$33,065.52
3
$10,282.96
$30,848.88
Employee & Spouse (or Partner)
8
$28,372.35
$226,978.80
8
$26,397.53
$211,180.24
Family
6
$36,541.08
$219,246.48
6
$33,952.08
$203,712.48
Employee Cost Sharing Contribution (enter as negative - )
($9,000.00)
($9,591.91)
Subtotal
21.00
$505,820.72
21.00
$469,217.73
GRAND TOTAL
43.00
$987,000.06
41.69
$899,790.72
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
PENNS GROVE POLICE ASSOCIATION
5041.50
$89,057.49
YES
Totals
5041.50
$89,057.49
Total Funds Reserved as of end of 2022
$0.00
Total Funds Appropriated in 2023
$10,000.00
UFB-9 Accumulated Absence Liability
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY


Gross
Net
Current Year
2024
2025 
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
$778,694.02
$778,694.02
$0.00
Utility Fund - Interest
$0.00
$0.00
$0.00
$0.00
Bond Anticipation Notes - Principal
$699,120.00
Utility Fund Debt
Bond Anticipation Notes - Interest
$17,585.00
$0.00
Bonds - Principal
$0.00
$0.00
$0.00
$0.00
$0.00
Bonds - Interest
$0.00
$0.00
$0.00
$0.00
$0.00
Loans & Other Debt - Principal
$34,088.39
$34,773.55
$35,472.51
$78,661.90
$0.00
Loans & Other Debt - Interest
$3,490.33
$2,805.15
$2,106.20
$2,310.63
$0.00
Total
$754,283.72
$37,578.70
$37,578.71
$80,972.53
Municipal Purposes
Debt Authorized (BNI)
$884.00
$0.00
$884.00
Total Principal
$733,208.39
$34,773.55
$35,472.51
$78,661.90
Notes Outstanding
$930,120.00
$0.00
$930,120.00
Total Interest
$21,075.33
$2,805.15
$2,106.20
$2,310.63
Bonds Outstanding
$0.00
$0.00
$0.00
% of Total Current Year Budget
8.01%
Loans and Other Debt
$182,996.35
$0.00
$182,996.35
Description
Total (Current Year)
$1,892,694.37
$778,694.02
$1,114,000.35
Total Guarantees - Governmental
Total Guarantees - Other
Total Capital/Equipment Leases
Population (2020 census)
5,147
Total Other
Per Capita Gross Debt
$367.73
Bond Rating
Moody's
Standard & Poors
Fitch
Per Capita Net Debt
$216.44
Rating
Year of Last Rating
3 Year Average Property Valuation
$140,419,099.00
Mark "X" if Municipality has no bond rating
X
Net Debt as % of 3 Year Average Property Valuation
0.79%
      Sheet UFB-10
USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT
Debt Not Listed Above


Lead or 
Recipient 
Agency
Agency Type
Agency Providing Services To/Receiving Services From
Department
Type of Shared Service
Notes (Enter more specifics if needed)
Begin Date
End Date
Amount to be 
Received/Paid
 
 
Amount Received Page Total
$0.00
Amount Paid Page Total
$0.00
Page Total
$0.00
USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED
Sheet UFB-11


Lead or 
Recipient 
Agency
Agency Type
Providing Services To/Receiving Services From
Department
Type of Shared Service
Notes (Enter more specifics if needed)
Begin Date
End Date
Amount to be 
Received/Paid
 
 
Amount Received Total
$0.00
Amount Paid Total
$0.00
Total
$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


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