State of New Jersey Local Government Services

Year: State of New Jersey Local Government Services 2017 Municipal User Friendly Budget MUNICIPALITY: 60 1 Municode: 0234 Filename: 0234_fbi_2017.xlsm Website: Phone Number: 2018452900 Mailing Address: 15 Parl Ave. Email the UFB if not using Outlook Municipality: Maywood State: NJ Zip: 07607 Mayor First Name Middle Name Last Name Term Expires Business Email Adrian Febre 12/31/2018 afebre@maywoodboro.org Chief Administrative Officer Roberta Stern Chief Financial Officer rstern@maywoodboro.org Charles Cuccia Municipal Clerk cuccia53@gmail.com Jean Pelligra Registered Municipal Accountant Jpelligra@maywoodboro.org Stenen D Wielkotz Governing Body Members First Name Middle Name Last Name Term Expires Business Email Frank Messar 12/31/2017 fmessar@maywoodboro.org Rich Deheer 12/31/2017 rdeheer@maywoodboro.org Claire Padavano 12/31/2018 cpadavano@maywoodboro.org Frank Marrone 12/31/2018 fmarrone@maywoodboro.org Michael Gervino 12/31/2019 mgervino@maywoodboro.org Tom Lindenau 12/31/2019 tlindenau@maywoodboro.org

USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN 2016 Calendar Year Property Tax Levies - ALL entities levying property taxes Current Year 2017 Budget Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy Tax Rate Tax Levy Total Levy Taxpayer Impact Municipal Purpose Tax 1.020 $11,849,944.00 35.16% $3,238.35 Municipal Purpose Tax ESTIMATED $12,520,000.00 Municipal Library 0.037 $430,764.00 1.28% $117.47 Municipal Library $448,166.00 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 1.570 $18,238,018.00 54.11% $4,984.51 Local School District ESTIMATED $18,500,000.00 Regional School District 0.00% $0.00 Regional School District County Purposes 0.272 $3,154,233.45 9.36% $863.56 County Purposes ESTIMATED $3,205,000.00 County Library 0.00% $0.00 County Library County Board of Health 0.00% $0.00 County Board of Health County Open Space 0.003 $32,520.42 0.10% $9.52 County Open Space ESTIMATED $40,000.00 Other County Levies (total) 0.00% $0.00 Other County Levies (total) Total (Calendar Year 2016 Budget) 2.902 $33,705,479.87 100.00% $9,213.41 Total ESTIMATED amount to be raised by taxes $34,713,166.00 Total Taxable Valuation as of October 1, 2016 $1,161,522,790.00 Revenue Anticipated, Excluding Tax Levy (To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes Current Year Average Residential Assessment $317,485.00 Total Non-Municipal Tax Levy $21,745,000.00 Amount to be Raised by Taxes - Before RUT $21,745,000.00 Prior Year to Current Year Comparison Reserve for Uncollected Taxes (RUT) $369,308.96 Total Amount to be Raised by Taxes $22,114,308.96 Comparison - Municipal Purposes Tax Rate Prior Year Current Year % Change (+/-) % of Tax Collections used to Calculate RUT 98.33% 1.020 1.040 1.96% If % used exceeds the actual collection % then Comparison - Municipal Purposes Tax Levy reference the statutory exception used Prior Year Current Year % Change (+/-) $ Change (+/-) $11,849,944.00 $12,520,000.00 5.65% $670,056.00 Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY 2016 33,202,160.61 Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY 2016 33,766,336.62 Prior Year Current Year % Change (+/-) $ Change (+/-) % of Taxes Collected, CY 2016 98.33% $3,238.35 $3,301.84 1.96% $63.50 Sheet UFB-1 Delinquent Taxes - December 31, 2016 $522,005.42

USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS) FCOA General Open Space % Difference $ Difference Total Realized Total Anticipated Budget Budget Current vs. Current vs. Prior Revenue (Prior Revenue (Current Utility Utility Utility Utility Utility Utility Prior Year Year Year) Year) SWIM POOL 08 Surplus 6.34% $94,164.00 $1,485,474.00 $1,579,638.00 $1,575,638.00 $4,000.00 08 Local Revenue -2.53% ($31,167.85) $1,231,767.85 $1,200,600.00 $960,600.00 $240,000.00 09 State Aid (without offsetting appropriation) 0.00% $0.00 $1,057,064.00 $1,057,064.00 $1,057,064.00 08 Uniform Construction Code Fees -0.03% ($48.97) $178,048.97 $178,000.00 $178,000.00 Special Revenue Items w/ Prior Written Consent 11 Shared Services Agreements #DIV/0! $0.00 $0.00 08 Additional Revenue Offset by Appropriations #DIV/0! $0.00 $0.00 10 Public and Private Revenue -81.23% ($154,705.70) $190,455.35 $35,749.65 $35,749.65 08 Other Special Items -40.70% ($229,948.51) $564,948.51 $335,000.00 $335,000.00 15 Receipts from Delinquent Taxes 53.63% $181,517.91 $338,482.09 $520,000.00 $520,000.00 Amount to be raised by taxation 07 Local Tax for Municipal Purposes -3.21% ($399,969.68) $12,471,803.68 $12,071,834.00 $12,071,834.00 07 Minimum Library Tax 4.04% $17,402.00 $430,764.00 $448,166.00 $448,166.00 54 Open Space 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 123.96% $21,955.69 $17,712.31 $39,668.00 $39,668.00 Total -2.79% ($500,801.11) $17,966,520.76 $17,465,719.65 $17,182,051.65 $0.00 $283,668.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-2

USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS) Budgeted Positions General Public&Private Open Space Total Modified Total FCOA Full-Time Part-Time % Difference $ Difference Budget Offsets Budget Utility Utility Utility Utility Utility Utility Appropriation Appropriation for Current v. Current v. Prior for Service Type Service Type Prior Year Year (Prior Year) (Current Year) SWIM POOL 20 General Government 9.00 9.00 14.35% $133,013.30 $926,838.35 $1,059,851.65 $1,059,851.65 21 Land-Use Administration -1.95% ($500.00) $25,700.00 $25,200.00 $25,200.00 22 Uniform Construction Code 2.00 3.00 26.26% $39,000.00 $148,500.00 $187,500.00 $187,500.00 23 Insurance 1.68% $43,550.00 $2,595,000.00 $2,638,550.00 $2,638,550.00 25 Public Safety 26.00 34.00 1.19% $50,150.00 $4,227,250.00 $4,277,400.00 $4,277,400.00 26 Public Works 11.00 4.00 3.10% $45,000.00 $1,451,600.00 $1,496,600.00 $1,496,600.00 27 Health and Human Services 2.46% $4,000.00 $162,700.00 $166,700.00 $166,700.00 28 Parks and Recreation 25.00 1.35% $4,841.00 $357,289.00 $362,130.00 $130,130.00 $232,000.00 29 Education (including Library) 2.00 11.00 4.04% $17,402.00 $430,764.00 $448,166.00 $448,166.00 30 Unclassified 0.00% $0.00 $198,500.00 $198,500.00 $198,500.00 31 Utilities and Bulk Purchases -5.88% ($100,000.00) $1,700,000.00 $1,600,000.00 $1,600,000.00 32 Landfill / Solid Waste Disposal 0.00% $0.00 $792,000.00 $792,000.00 $792,000.00 35 Contingency #DIV/0! $0.00 $0.00 36 Statutory Expenditures -0.55% ($7,825.00) $1,410,110.00 $1,402,285.00 $1,376,785.00 $25,500.00 37 Judgements #DIV/0! $0.00 $0.00 42 Shared Services 95.59% $206,000.00 $215,500.00 $421,500.00 $421,500.00 43 Court and Public Defender #DIV/0! $0.00 $0.00 44 Capital 300.00% $75,000.00 $25,000.00 $100,000.00 $100,000.00 45 Debt -6.96% ($115,859.00) $1,665,528.00 $1,549,669.00 $1,523,501.00 $26,168.00 46 Deferred Charges -30.51% ($17,417.00) $57,085.00 $39,668.00 $39,668.00 48 Debt - Type 1 School District #DIV/0! $0.00 $0.00 50 Reserve for Uncollected Taxes 0.00% $0.00 $700,000.00 $700,000.00 $700,000.00 55 Surplus General Budget #DIV/0! $0.00 $0.00 $0.00 $0.00 Total 50.00 86.00 2.20% $376,355.30 $17,089,364.35 $17,465,719.65 $17,182,051.65 $0.00 $0.00 $283,668.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-3

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 DUE FROM RECREATION TRUST $70,000.00 WILL BE REPLACED BY CURRENT FUND BALANCE Sheet UFB-4

ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA Property Tax Assessments - Taxable Properties (October 1, 2016 Value) Property Tax Assessments - Exempt Properties (October 1, 2016 Value) # of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total 1 Vacant Land 62 $11,087,500.00 0.95% 15A Public Schools 2 $16,345,500.00 14.07% 2 Residential 2,736 $871,710,800.00 75.05% 15B Other Schools 0.00% 3A/3B Farm 0.00% 15C Public Property 39 $57,506,100.00 49.49% 4A Commercial 102 $120,446,300.00 10.37% 15D Church and Charities 12 $14,370,600.00 12.37% 4B Industrial 26 $105,867,600.00 9.11% 15E Cemeteries & Graveyards 0.00% 4C Apartments 15 $52,320,100.00 4.50% 15F Other Exempt 21 $27,970,000.00 24.07% 5A/5B Railroad 3 $0.00 0.00% 6A/6B Business Personal Property 1 $100,000.00 0.01% Total 2,945 $1,161,532,300.00 100.00% Total 74 $116,192,200.00 100.00% Average Ratio (%), Assessed to True Value 92.00% Equalized Valuation, Taxable Properties $1,262,535,108.70 Percentage of Exempt vs. Non-Exempt Properties 10.00% Total # of property tax appeals filed in 2016 County Tax Board 18.00 State Tax Court 1.00 Number of 2016 County Tax Board decisions appealed to Tax Court 6.00 Number of pending property tax appeals in State Tax Court 2.00 Amount paid out by municipality for tax appeals in 2016 $39,350.77 Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements # 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 1 $135,000.00 O Multiple Dwelling Abatement Total 5 Yr Exemptions/Abatements 1 135,000.00 0.00 Sheet UFB-5 Taxes if Billed in Full 2016 Total Tax Rate 0.00

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 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 2016 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2016 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2016 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2016 Total Tax Rate SENIOR CITIZENS COMPLEX Other $135,000.00 Total Long Term Exemptions - Column Total 135,000.00 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 $0.00 $0.00 $0.00 Mark "X" if Grand Total Total Long Term Exemptions - GRAND TOTAL $135,000.00 $0.00 $0.00 Sheet UFB-6 Sheet UFB-6C

USER FRIENDLY BUDGET SECTION BUDGETED PERSONNEL COSTS # 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 Supervisory Staff (Department Heads & Managers) 3.00 284,127.91 $219,210.10 $28,800.00 $18,581.00 $17,536.81 Police Officers (Including Superior Officers) 25.00 34.00 4,788,553.87 $3,147,966.55 $200,000.00 $785,000.00 $403,750.00 $251,837.32 Fire Fighters (Including Superior Officers) 0.00 $0.00 All Other Union Employees not listed above 11.00 4.00 929,692.34 $542,816.98 $60,200.00 $105,600.00 $177,650.00 $43,425.36 All Other Non-Union Employees not listed above 11.00 48.00 2,065,904.88 $1,650,606.37 $105,600.00 $177,650.00 $132,048.51 Totals 50.00 86.00 8,068,279.00 $5,560,600.00 $260,200.00 $1,025,000.00 $777,631.00 $444,848.00 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 # 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 10.00 $9,599.52 $95,995.20 10.00 $17,300.00 $173,000.00 Parent & Child 5.00 $17,183.16 $85,915.80 5.00 $26,544.00 $132,720.00 Employee & Spouse (or Partner) 13.00 $26,782.68 $348,174.84 6.00 $19,212.00 $115,272.00 Family 21.00 $38,416.32 $806,742.72 17.00 $26,809.00 $455,753.00 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 49.00 $1,336,828.56 38.00 $876,745.00 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 11 $6,826.68 $75,093.48 11 $6,514.00 $71,654.00 Parent & Child $0.00 $0.00 Employee & Spouse (or Partner) 10 $13,653.48 $136,534.80 10 $21,507.00 $215,070.00 Family 10 $41,500.44 $415,004.40 10 $38,497.00 $384,970.00 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 31.00 $626,632.68 31.00 $671,694.00 GRAND TOTAL 80.00 $1,963,461.24 69.00 $1,548,439.00 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)? Is prescription drug coverage provided by the SHBP (Yes or No)? Sheet UFB-8 YES YES

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 PBA 200.00 $107,000.00 X TEAMSTERS 550.00 $23,275.00 X Legal basis for benefit (check applicable items) Local Ordinance Individual Employment Agreement Totals 750.00 $130,275.00 Total Funds Reserved as of end of 2016 $0.00 Total Funds Appropriated in 2017 $0.00 UFB-9 Accumulated Absence Liability

USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT Gross Net Current Year 2018 2019 All Additional Future Debt Deductions Debt Budget Budget Budget Years' Budgets Local School Debt $5,020,000.00 $5,020,000.00 $0.00 Utility Fund - Principal $20,000.00 $20,000.00 $20,000.00 $247,241.00 Regional School Debt $0.00 Utility Fund - Interest $6,168.00 $7,000.00 $7,500.00 $75,000.00 Bond Anticipation Notes - Principal $53,501.00 Utility Fund Debt Bond Anticipation Notes - Interest $35,000.00 0 $307,241.00 $307,241.00 $0.00 Bonds - Principal $780,000.00 $800,000.00 $825,000.00 $3,960,000.00 0 $0.00 Bonds - Interest $180,000.00 $175,000.00 $170,000.00 $1,386,000.00 0 $0.00 Loans & Other Debt - Principal $426,000.00 $300,000.00 $200,000.00 $67,445.84 0 $0.00 Loans & Other Debt - Interest $3,000.00 $2,500.00 $2,000.00 $2,000.00 0 $0.00 0 $0.00 Total $1,503,669.00 $1,304,500.00 $1,224,500.00 $5,737,686.84 Municipal Purposes Debt Authorized $2,311,392.89 $2,311,392.89 Total Principal $1,279,501.00 $1,120,000.00 $1,045,000.00 $4,274,686.84 Notes Outstanding $3,261,395.00 $239,793.11 $3,021,601.89 Total Interest $224,168.00 $184,500.00 $179,500.00 $1,463,000.00 Bonds Outstanding $6,365,000.00 $6,365,000.00 % of Total Current Year Budget 8.61% Loans and Other Debt $993,445.84 $993,445.84 Description Total (Current Year) $18,258,474.73 $5,567,034.11 $12,691,440.62 Total Guarantees - Governmental Population (2010 census) 9,523 Total Other Total Guarantees - Other Total Capital/Equipment Leases Debt Not Listed Above Per Capita Gross Debt $1,917.30 Bond Rating Moody's Standard & Poors Fitch Per Capita Net Debt $1,332.71 Rating AA Year of Last Rating 2014 3 Yr. Average Property Valuation $1,299,809,924.33 Net Debt as % of 3 Year Avg Property Valuation 0.98% Mark "X" if Municipality has no bond rating Sheet UFB-10

USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED Providing or Providing Services To/Receiving Amount to be Receiving Type of Shared Service Provided Notes (Enter more specifics if needed) Begin Date End Date Services From Received/Paid Services? Receiving PARAMUS FUEL 1/1/2017 12/31/2017 $5,500.00 ROCHELLE PARK FUEL 1/1/2017 12/31/2017 $143,000.00 COUNTY OF BERGEN HEALTH AND ANIMAL CONTROL 1/1/2017 12/31/2017 $80,000.00 PARAMUS MUNICIPAL COURT 1/1/2017 12/31/2017 $85,000.00 PARAMUS SEWER COLLECTION 1/1/2017 12/31/2017 $108,000.00 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 N/A

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