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Executive Summary
This document is the User Friendly Budget for the Municipality of West Caldwell, New Jersey, for the year 2015. It provides a breakdown of property tax levies, anticipated revenues, and appropriations, including detailed information on personnel costs, health benefits, accumulated absence liability, and outstanding debt. The budget outlines the financial plan for various municipal services and includes comparisons to prior year figures.
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--- Document: User Friendly Budget Document --- GREAT SEAL OF THE THE STATE OF NEW JERSEY Year: State of New Jersey Local Government Services 2015 Municipal User Friendly Budget MUNICIPALITY: 0721 West Caldwell Borough Township - County of Essex Municode: 0721 Filename: 0721 fba 2015.xlsm Adopted Mayor First Name Joseph Middle Name Last Name Tempesta, Jr. Website: www.westcaldwell.com Phone Number: Mailing Address: Email the UFB if not using Outlook 973-226-2300 30 Clinton Road Township: West Caldwell State: NJ Zip: 07006 Term Expires 12/31/2018 Business Email jtempesta@westcaldwell.com Chief Administrative Officer Adam W Brewer abrewer@westcaldwell.com Chief Financial Officer Nikole H Monroig nmonroig@westcaldwell.com Municipal Clerk Mary S Donovan mdonovan@westcaldwell.com Governing Body Members First Name Middle Name Last Name Term Expires Business Email Thomas M O'Hern 12/31/2015 tohern@westcaldwell.com Joseph P Cecere 12/31/2016 jcecere@westcaldwell.com Stanley W Hladik 12/31/2015 shladik@westcaldwell.com Stephen P Wolsky 12/31/2016 swolsky@westcaldwell.com Michael Docteroff 12/31/2017 mdocteroff@westcaldwell.com Kathy L Canale 12/31/2017 kcanale@westcaldwell.com USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN 2014 Calendar Year Property Tax Levies - ALL entities levying property taxes Current Year 2015 Budget Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy Tax Rate Tax Levy Total Levy Taxpayer Impact Municipal Purpose Tax 0.523 $11,649,796,92 22.72% $2,274.00 Municipal Purpose Tax ACTUAL $11,911,577.00 Municipal Library 0.034 $746,701.92 1.46% $147.83 Municipal Library ACTUAL $720,699.00 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 0.00% $0.00 Local School District Regional School District 1.219 $27,121,368.00 52.89% $5,300.21 Regional School District ESTIMATED $26,500,000.00 County Purposes 0.513 $11,411,936.46 22.26% $2,230.52 County Purposes ESTIMATED $11,050,000.00 County Library 0.00% $0.00 County Library County Board of Health 0.00% $0.00 County Board of Health County Open Space 0.016 $346,805.05 0.68% $69.57 County Open Space Other County Levies (total) 0.00% $0.00 Other County Levies (total) 2.305 $51,276,608.35 100.00% $10,022.14 Total ESTIMATED amount to be raised by taxes $50,182,276.00 October 1, 2014 $2,236,717,000.00 $434,800.00 Total (Calendar Year 2014 Budget) Total Taxable Valuation as of (To be used to calculate the current year tax rate) Current Year Average Residential Assessment Prior Year to Current Year Comparison Comparison - Municipal Purposes Tax Rate Prior Year 0.523 Current Year % Change (+/-) 0.533 1.88% Comparison - Municipal Purposes Tax Levy Current Year % Change (+/-) 0.021976946 Prior Year $11,649,796.92 $11,911,577.00 Revenue Anticipated, Excluding Tax Levy 6,636,549.84 Budget Appropriations, before Reserve for Uncollected Taxes 18,418,825.84 Total Non-Municipal Tax Levy $37,550,000.00 Amount to be Raised by Taxes - Before RUT $49,332,276.00 Reserve for Uncollected Taxes (RUT) $850,000.00 Total Amount to be Raised by Taxes $50,182,276.00 % of Tax Collections used to Calculate RUT $ Change (+/-) $261,780.08 Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Onl Total Tax Levy, CY 2014 Prior Year Current Year $2,274.00 $2,317.48 % Change (+/-) 1.88% $ Change (+/-) $43.48 98.31% 51,317,214.15 51,646,357.41 If% used exceeds the actual collection % then reference the statutory exception used Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY 2014 % of Taxes Collected, CY 2014 Delinquent Taxes - December 31, 2014 Sheet UFB-1 99.36% $316,473.60 USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS) FCOA % Difference Current vs. $ Difference Current vs. Prior Total Realized Revenue (Prior Total Anticipated Revenue (Current General Budget Open Space Budget Water Utility Swimming Pool Utility Utility Utility Utility Utility Prior Year Year Year) Year) 08 Surplus 11.74% 08 Local Revenue -4.90% $193,636.00 ($245,276.37) $1,455,806.00 $1,649,442.00 $1,344,442.00 $5.246.534.37 $5,001,258.00 $2,126,943.00 $250,000.00 $2,394,835,00 $55,000.00 $479,480.00 09 State Aid (without offsetting appropriation) 0.00% $0.00 $1,310,432.00 $1,310,432.00 $1,310,432.00 08 Uniform Construction Code Fees 0.00% ($0.40) $359,354.40 $359,354.00 $359,354.00 Special Revenue Items w/ Prior Written Consent 11 Shared Services Agreements 13.54% $45,047.50 $287,702.50 $332,750.00 $332,750.00 08 Additional Revenue Offset by Appropriations #DIV/0! $0.00 $0.00 10 Public and Private Revenue 70.05% $67,935.84 $29,042.00 $96,977.84 $96,977.84 08 Other Special Items 67.42% $734,445.09 $354,934.91 $1,089,380.00 $740,651.00 $348,729.00 15 Receipts from Delinquent Taxes -61.05% ($198,424.31) $523,424.31 $325,000.00 $325,000.00 Amount to be raised by taxation 07 Local Tax for Municipal Purposes -6.53% ($778,340.38) $12,689,917.38 $11,911,577.00 07 Minimum Library Tax -3.61% ($26,002.92) $746,701.92 54 Open Space Levy Tax #DIV/0! $0.00 07 Addition to Local District School Tax #DIV/0! $0.00 08 Deficit General Budget #DIV/0! $0.00 $720,699.00 $0.00 $0.00 $0.00 $11,911,577.00 $720,699.00 Total 100.91% ($206,979.95) $23,003,849.79 $22,796,869.84 $19,268,825.84 $0.00 $2,993,564.00 $534,480.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-2 USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS) FCOA Budgeted Positions Full-Time Part-Time % Difference Year Total Modified Appropriation for Service Type (Prior Year) Current v. $ Difference Current v. Prior Prior Year Total Appropriation for Service Type (Current Year) General Budget Public& Private Offsets Open Space Budget Water Utility Pool Utility Utility Utility Utility Utility 20 General Government 7.42 11.67 16.87% $267,025.88 $1,315,600.00 $1,582,625.88 $1,411,895.00 $121,117.53 $49,613.35 21 Land-Use Administration 1.00 2.00 11.80% $14,085.00 $105,285.00 $119,370.00 $119,370.00 22 Uniform Construction Code 2.00 2.00 0.14% $330.00 $236,950.00 $237,280.00 $237,280.00 23 Insurance 8.60% $222,630.00 $2,366,540.00 $2,589,170.00 $2,265,090.00 25 Public Safety 35,00 10.00 1.12% $44,050.00 $3,890,248.00 $3,934,298.00 $3,934,298.00 26 Public Works 12.10 5.00 46.61% $912,719.12 $1,045,350.00 $1,958,069.12 $1,125,100.00 27 Health and Human Services 2.58 1.00 -10.96% ($15,499.00) $156,925.00 $141,426.00 $141,426.00 28 Parks and Recreation 7.90 195.00 15.24% $184,350.00 $1,025,425.00 $1,209,775.00 $1,063,275,00 $241,500.00 $82,580.00 $652,782.47 $180,186.65 $146,500.00 29 Education (including Library) 0.00% $0.00 $1,075,502.00 $1,075,502.00 $1,075,502.00 30 Unclassified 78.10% $287,198.34 $80,550.00 $367,748.34 $367,748.34 31 Utilities and Bulk Purchases 32.74% $1,158,419.00 $2,379,440.00 $3.537.859.00 $2,172,550.00 $1,326,309.00 $39,000.00 32 Landfill / Solid Waste Disposal -1.96% ($10,000.00) $521,000.00 $511,000.00 $511,000.00 35 Contingency 0.00% $0.00 $4,000.00 $4,000.00 $4,000.00 36 Statutory Expenditures 18.81% $279,185.00 $1,205,395.00 $1,484,580.00 $1,344,078.00 $104,902.00 $35,600.00 37 Judgements #DIV/0! $0.00 $0.00 42 Shared Services 21.81% $72,566.00 $260,184.00 $332,750.00 $332,750.00 43 Court and Public Defender 1.00 2.33 6.35% $10,150.00 $149,700.00 $159,850.00 $159,850.00 44 Capital 38.91% $86,000.00 $135,000.00 $221,000,00 $220,000.00 45 Debt 63.38% $1,514,491.50 $874,940.00 $2,389,431.50 $1,842,478.50 $1,000.00 $546,953.00 46 Deferred Charges -48.13% ($43,865.00) $135,000.00 $91,135.00 $91,135.00 48 Debt Type 1 School District #DIV/0! $0.00 $0.00 50 Reserve for Uncollected Taxes -27.06% ($230,000.00) $1,080.000.00 55 Surplus General Budget #DIV/0! $0.00 $850,000.00 $0.00 $850,000.00 Total 69.00 229.00 79.15% $4,753,835.84 $18,043,034.00 $22,796,869.84 Sheet UFB-3 $19,268,825.84 $0.00 $0.00 $2,993,564.00 $534,480.00 $0.00 $0.00 $0.00 $0.00 X Revenues at Risk Non-recurring appropriation reductions Future Year Appropriation Increases Structural Imbalance Offsets Capital Surplus USER FRIENDLY BUDGET SECTION STRUCTURAL BUDGET IMBALANCES Line Item. Put "X" in cell to the left that corresponds to the type of imbalance. Sheet UFB-4 Amount Comment/Explanation $70,000.00 Not available in future year. Assessed Value 86 $15,436,100.00 3,525 $1,532,626,400.00 6 $81,800.00 159 $339,895,200.00 64 $331,551,200.00 6 $15,683,900.00 0 1 $1,442,400.00 1 Vacant Land 2 Residential 3A/3B Farm 4A Commercial 4B Industrial 4C Apartments 5A/5B Railroad ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA Property Tax Assessments - Taxable Properties (October 1, 2014 Value) 6A/6B Business Personal Property # of Parcels Property Tax Assessments - Exempt Properties (October 1, 2014 Value) % of Total # of Parcels Assessed Value % of Total 0.69% 15A Public Schools 5 $58,335,600.00 43.71% 68.52% 15B Other Schools 3 $15,232,300.00 11.41% 0.00% 15C Public Property 53 $53,115,364.00 39.80% 15.20% 15D Church and Charities 6 $4,365,500.00 3.27% 14.82% 15E Cemeteries & Graveyards 0 $0.00 0.00% 0.70% 15F Other Exempt 8 $2,414,700.00 1.81% 0.00% 0.06% Total 3,847 $2,236,717,000.00 100.00% Total 75 $133,463,464.00 100.00% Average Ratio (%), Assessed to True Value Equalized Valuation, Taxable Properties Total # of property tax appeals filed in 2014 102.93% $2,173,046,730.79 Percentage of Exempt vs. Non-Exempt Properties 1.95% County Tax Board State Tax Court Number of 2014 County Tax Board decisions appealed to Tax Court Number of pending property tax appeals in State Tax Court Amount paid out by municipality for tax appeals in 2014 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 2014 Total Tax Rate 0 0.00 0.00 0.00 Sheet UFB-5 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 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 Project Name Type of Project (use drop-down Taxes if Billed In Full for data entry) PILOT Billing Assessed Value 2014 Total Tax Rate Project Name Type of Project (use drop-down for data entry) Taxes if Billed In Full Type of Project PILOT Billing Assessed Value 2014 Total Tax Rate Project Name (use drop-down for data entry) Taxes if Billed In Full PILOT Billing Assessed Value 2014 Total Tax Rate Project Name Type of Project (use drop-down for data entry) Taxes if Billed In Full PILOT Billing Assessed Value 2014 Total Tax Rate Total Long Term Exemptions Coluinn 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 - Column 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 USER FRIENDLY BUDGET SECTION BUDGETED PERSONNEL COSTS # of # of Total Full-Time Part-Time Personnel Base Organization / Individuals Eligible for Benefit Employees Employees Cost Pay Overtime and other Compensation Pension (Estimate) Net of Cost Share Health Benefits Employment Taxes and Other Benefits Governing Body 0.00 7.00 40,849.45 $36,500.00 $0.00 $1,630.20 $0.00 Supervisory Staff (Department Heads & Managers) 9.00 1.00 1,014,071.53 $781,175.00 $0.00 $92,512.31 $82,186.68 $2,719.25 $58,197.54 Police Officers (Including Superior Officers) 27.00 0.00 4,309,325.11 $3,044,093.08 $250,000,00 $740,323.44 $274,908.59 Fire Fighters (Including Superior Officers) 1.00 5,452.48 $5,065.00 $0.00 $0.00 $0.00 $387.48 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 33.00 220.00 3,481,787.77 $2,349,307.93 $146,500.00 $229,357.65 $576,900.13 $179,722.06 Totals 69.00 229.00 8,851,486.34 $6,216,141.01 $396,500.00 $1,063,823.60 $933,995.40 $241,026.33 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. Sheet UFB-7 USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS Current Year Current Year # of Annual Cost Covered Members (Medical & Rx) Estimate per Employee Total Current Year Cost Active Employees - Health Benefits - Annual Cost Single Coverage 15.00 $7,654.32 $114,814.80 Parent & Child 5.00 $11,484.72 $57,423.60 Employee & Spouse (or Partner) 11.00 $16,758.24 $184,340.64 Family 27.00 $20,400.96 $550,825.92 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 58.00 $56,298.24 $907,404.96 Elected Officials - Health Benefits - Annual Cost Single Coverage $0.00 Parent & Child $0.00 Employee & Spouse (or Partner) $0.00 Family $0.00 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 0.00 $0.00 $0.00 Retirees - Health Benefits - Annual Cost Single Coverage 13 $7,654.32 $99,506.16 Parent & Child 2 $11,484.72 $22,969.44 Employee & Spouse (or Partner) 36 $16,758.24 $603,296.64 Family 10 $20,400.96 $204,009.60 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 61.00 $56,298.24 $929,781.84 GRAND TOTAL 119.00 $112,596.48 $1,837,186.80 Note - other health insurances such as dental and vision are not included in this analysis. Therefore, the total from this sheet will not agree with the budgeted appropriation. Is medical coverage provided by the SHBP (Yes or No)? No Is prescription drug coverage provided by the SHBP (Yes or No)? No Sheet UFB-8 USER FRIENDLY BUDGET SECTION ACCUMULATED ABSENSE LIABILITY Gross Days of Accumulated Organization/Individuals Eligible for Benefit Absence 1222.75 408.75 Police Officers Chief and Captain Library: Pre 1998 Post 1998 Township Employees: Pre 1998 Post 1998 Post 1998 Legal basis for benefit (check applicable items) Approved Dollar Value of Compensated Labor Individual Local Absences Agreement Ordinance Employment Agreement $647,880.07 X $124,948.13 227.50 $21,237.24 X 22.10 $17,026.87 X 1650.00 $286,341.56 X 2681.50 $154,439.84 X 29.00 $1,031.73 X Totals 6241.60 Total Funds Reserved as of end of 2014 Total Funds Appropriated in 2015 $1,252,905.44 $0.00 $150,000.00 UFB-9 Accumulated Absense Liability USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT Gross Debt Deductions Net Debt Current Year Budget 2016 Budget 2017 Budget All Additional Future Years' Budgets Local School Debt $0.00 Utility Fund - Principal $180,000.00 $180,000.00 $180,000.00 $4,210,000.00 Regional School Debt $7,748,056.14 $7,748,056.14 Utility Fund Debt Water $0.00 Utility Fund - Interest $95,350.00 $90,850.00 $86,350.00 $425,700.00 Bond Anticipation Notes - Principal $222,250.00 $0.00 $0.00 $0.00 Bond Anticipation Notes - Interest $1,778.00 $0.00 $0.00 $0.00 Swimming Pool $6,390,161.16 $65,333.00 $6,390,161.16 $0.00 Bonds - Principal $880,000.00 $910,000.00 $930,000.00 $12,330,000.00 $0.00 $65,333.00 Bonds - Interest $789,731.24 $580,600.00 $534,600.00 $2,633,925.00 0 0 $0.00 Loans & Other Debt - Principal 0 0 Municipal Purposes Debt Authorized $2,905,232.46 Notes Outstanding Bonds Outstanding $15,050,000.00 $130,312.60 Loans and Other Debt Total (Current Year) $32,158,782.76 $14,268,529.90 Population (2010 census) 10,759 Per Capita Gross Debt $2,989.01 $1,662.82 Per Capita Net Debt 3 Yr. Average Property Valuation Net Debt as % of 3 Year Avg Property Valuation $2,245,580,476.33 0.80% $0.00 Loans & Other Debt - Interest $0.00 $0.00 Total $2,169,109.24 $1,761,450.00 $1,730,950.00 $19,599,625.00 $2,905,232.46 Total Principal $0.00 Total Interest $1,282
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Mary S Donovan
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hidden@email.com
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First Discovered
Apr 2, 2026
Last Info Update
Apr 2, 2026
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