2025 Municipal Budget - 7.22.25.pdf

12Township of West Orange Print Date: 07/18/25 Budget - Summary Recommended Budget Introduced Budget Adoi!ted Budget 2024 2025 2025 2025 Dept. Adopted Recommended Percent Increase/ Introduced Percent Increase/ Adopted Amount Percent Code Account Name Budget Budget Change (Decrease) Budget Change (Decrease) Budget Change Change Contingent I ,000.00 1,000.00 0.00% (100.00%) (1,000.00) (I ,000.00) (100.00%) TOTAL OPERATIONS WITHIN "CAPS" 66,672,905.70 71,544,767.98 7.31 % 4,87 1,862.28 (100.00%) (66,672,905. 70) (66,672,905. 70) (100.00%) Detail Salaries and Wages 34,018,216.74 37,222,947.68 9.42% 3,204,730.94 (100.00%) (34,0 18,216.74) (34,0 18,216.74) (1 00.00%) Other Expenses (Including Contingent) 32,654,688.96 34,32 1,820.30 5.1 1% 1,667, 131.34 (100.00%) (32,654,688.96) (32,654,688.96) (100.00%) Deferred Chan:es and Statutorv Expenditures Deferred Chan:es: 10 Emergency Authorizations 0.00% 0.00% 0.00% 10 Overexpenditure 0.00% 0.00% 0.00% 10 Prior Year's Bills 0.00% 0.00% 0.00% Contribution to: P ublic Employees' Retirement System 1,406,319.00 1,539,100.00 9.44% 132,781.00 (100.00%) (1,406,3 19.00) (I ,406,319.00) (100.00%) Social Security System 1,183,3 14.75 I ,254,31 3.64 6.00% 70,998.89 (100.00%) (1,183,3 14.75) (1, 183,3 14.75) (100.00%) Police and Firemen's Retirement System of NJ 7,753,6 15.00 7,449,28 1.00 (3.93%) (304,334.00) (100.00%) (7,753,6 15.00) (7,753,6 15.00) (100.00%) Unemployment Compensation Insurance 0.00% 0.00% 0.00% Defmed Contribution Retirement Program 35,000.00 35 ,000.00 0.00% (100.00%) (35,000.00) (35,000.00) (100.00%) (H-1) TOTAL GENERAL APPROPRIATIONS WITHIN "CAPS" 77,05 1'1 54.45 81,822,462.61 6.19% 4,77 1,308. 16 (1 00.00%) (77 ,051' 154.45) (77 ,OS I , 154.45) (100.00%) Operations Excluded from "CAPS" 1007 Maintenance of Free Public Library 3,284,797.29 2,828,055.36 ( 13.90%) (456,74 1.93) (100.00%) (3,284,797.29) (3,284,797 .29) (100.00%) 1006 Chapter 10, P.L. 1977- Joint Outlet Sewer Maintenance 3,8 10,999.00 3,839, 147.00 0.74% 28,148.00 (1 00.00%) (3,810,999.00) (3,8 10,999.00) (100.00%) Tax Appeal Reserve 350,000.00 350,000.00 0.00% (100.00%) (350,000.00) (350,000.00) (100.00%) lnte r1ocal Services - Essex Fells ILSA 11,737.00 (100.00%) (11,737.00) (100.00%) (11,737.00) (11,737.00) (100.00%) Federal and State Grants Body Armor Grant 6,130.95 (100.00%) (6, 130.95) (100.00%) (6,130.95) (6, 130.95) (100.00%) Strengtheing

37.00 (100.00%) (11,737.00) (100.00%) (11,737.00) (11,737.00) (100.00%) Federal and State Grants Body Armor Grant 6,130.95 (100.00%) (6, 130.95) (100.00%) (6,130.95) (6, 130.95) (100.00%) Strengtheing Local Public Health Capacity 74,664.00 (100.00%) (74,664.00) (100.00%) (74,664.00) (74,664.00) (100 .00%) Assistance to Firelighters Grant 70,000.00 (100.00%) (70,000.00) (100.00%) (70,000.00) (70,000.00) (100.00%) St. Cloud Historic Preservation 7,702.00 (100.00%) (7,702.00) (100.00%) (7,702.00) (7,702.00) (100.00%) NJACCHO 2024 168,049.00 (100.00%) (168,049.00) (100.00%) (168,049.00) (168,049.00) (1 00.00%) Safe Routes to School 966,000.00 (100.00%) (966,000.00) (100.00%) (966,000.00) (966,000.00) (100.00%) NJDEP- Green Acres Acquisition Grants I ,050,000.00 (100.00%) ( 1,050,000.00) (100.00%) ( 1,050,000.00) (I ,050,000.00) (1 00.00%) NJDEP Stormwater Assistance Grants 25 ,000.00 (100.00%) (25,000.00) (100.00%) (25,000.00) (25,000.00) (100.00%) US Congress Community Project Funding 959,752.00 (100.00%) (959, 752.00) (100.00%) (959,752.00) (959,752.00) (100.00%) NJ DLGS- Degnan Field Project 110,000.00 (100.00%) ( II 0,000.00) (100.00%) (I I 0,000.00) (II 0,000.00) (100.00%) NJ Dept. of Community Affairs - L ead Grant 45,400.00 (100.00%) (45,400.00) (100.00%) (45,400.00) (45,400.00) (100.00%) 5 of7 711812025

1310 10 10 10 10 10 10 10 10 T ownship of West Orange Budget- Summary Dept. Code Account Name NJ Division of Righway Safety - Pedestrian Safety Grant Local Recreation Improvement Grant LEAD/ Community Police Programs Raising Drug Free Kids Boys and Girls Club Parent Training/Community Awareness Municipal Alliance Coordinator Municipal Alliance Cash Match NJDOT LTPF Local T ransportation Projects NJDOT TAP Grant Cha pter 159 Capital Improvements Capital Improvement Fund Municipal Debt Service Payment of Bond Principal Payment of BANs and Capital Notes Interest on Bonds Interest on Notes NJ Infrastructure Bank Loan Principal Interest Deferred Charges Emergency Aut horizations 20 I 8 Severance Liabilities 2020 Severance Liabilities 2020 Special Emergency 2021 Severance Liabilities 2022 Severance Liabilities 2023 Severance Liabilities 2023 Revaluation 2024 Severance Liabilities Recommended Budget 2024 2025 Adopted Recommended Percent Budget Budget C hange 16,000.00 (100.00%) 77,000.00 (100.00%) 3,500.00 (100.00%) 5,845.94 (100.00%) 4,913.92 (100.00%) 6,311.93 (100.00%) 3,630.3 1 (100.00%) 6,050.52 (100.00%) 950,000.00 199,070.68 500,000.00 500,000.00 0.00% 5,995,000.00 6, 185,000.00 3.17% 374,019. 19 558,536.00 49.33% 2,233,303.75 1,952,945.00 (12.55%) 2,723,826. 12 2,871,8 10.00 5.43% 225,000.00 225,000.00 0.00% 27,500.00 27,500.00 0.00% 25,000.00 (100.00%) 200,000.00 (100.00%) 144,000.00 144,000.00 0.00% 429,623.40 429,623.40 0.00% 100,000.00 100,000.00 0.00% 190,000.00 190,000.00 0.00% 300,000.00 300,000.00 0.00% 500,000.00 500,000.00 0.00% 360,000.00 Print Date: 07/18125 Introduced Budget Adoj!ted Budget 2025 2025 Increase/ Introduced Percent Increase/ Adopted Amount Percent (Decrease) Budget Change (Decrease) Budget Change Change (16,000.00) (100.00%) (16,000.00) (16,000.00) (100.00%) (77,000.00) (100.00%) (77 ,000.00) (77 ,000.00) (100.00%) (3,500.00) (100.00%) (3,500.00) (3,500.00) (100.00%) (5,845.94) (100.00%) (5,845.94) (5,845.94) (100.00%) (4,913.92) (100.00%) (4,913.92) (4,9 13.92) (100.00%) (6,3 11.93) (100.00%) (6,31 1.93) (6,3 11.93) (100.00%) (3,630.31) (100.00%) (3,630.31) (3,630.3 1) (100.00%) (6,050.52) (100.00%) (6,050.52) (6,050.52) (100.00%) (100.00%) (500,000.00) (500,000.00) (100.00%) 190,000.00 (1 00.00%) (5,995,000.00) (5,995,000.00) (100.00%) 184,5 16.8 1 (100.00%) (374,019. 19) (374,0 19. 19) (100.00%) (280,358.75) (100.00%)

00.00%) (100.00%) (500,000.00) (500,000.00) (100.00%) 190,000.00 (1 00.00%) (5,995,000.00) (5,995,000.00) (100.00%) 184,5 16.8 1 (100.00%) (374,019. 19) (374,0 19. 19) (100.00%) (280,358.75) (100.00%) (2,233,303.75) (2,233,303. 75) (100.00%) 147,983.88 (100.00%) (2,723,826. 12) (2, 723,826. 12) (100.00%) (100.00%) (225,000.00) (225,000.00) (100.00%) (100.00%) (27 ,500.00) (27 ,500.00) (100.00%) (25,000.00) (100.00%) (25,000.00) (25,000.00) (100.00%) (200,000.00) (100.00%) (200,000.00) (200,000.00) (100.00%) (100.00%) (144,000.00) (144,000.00) (100.00%) (100.00%) (429,623.40) (429,623.40) (100.00%) (100.00%) (100,000.00) ( I 00,000.00) (100.00%) (100.00%) (190,000.00) (190,000.00) (100.00%) (100.00%) (300,000.00) (300,000.00) (100.00%) (100.00%) (500,000.00) (500,000.00) (100.00%) 360,000.00 6 of 7 711812025

14Township of West Orange Print Date: 07/18125 Budget- Summary Recommended Budget Introduced Budget Ado~ted Budget 2024 2025 2025 2025 Dept. Adopted Recommended Percent Increase/ Introduced Percent locrease/ Adopted Amount Percent Code Account Name Budget Budget Change ~ecrease) Budget Change (Decrease) Budget Change Change 10 Judgments 0.00% 0.00% 0.00% TOTAL BUDGET BEFORE R. U.T. I 03,230,981.45 103,184,079.37 (0.05%) 1, 102,168.60 (100.00%) (102,08 1,91 0.77) ( I 02,081 ,910.77) (1 00.00%) Reserve for Uncollected Taxes Other Expenses 2,399,923.69 2,447,922. 16 2.00% 47,998.47 (1 00.00%) (2,399,923.69) (2,399,923.69) (100.00%) TOTAL CURRENT FUND I 05,630,905 .14 I 05,632,00 1.54 0.00% I, 150,167.08 (1 00.00%) ( I 04,481 ,834.46) (I 04,481 ,834.46) (100.00%) Analysis of C urrent Fund Budget: Salaries (Non Public Safety) 9,092,801.69 I0,398,774.07 14.36% I ,305,972.38 -100.00% (9,092,80 1.69) (9,092,80 1.69) -1 00.00% Salaries (Public Safety) 24,925,415.05 26,824,173.61 7.62% I ,898,758.56 -1 00.00% (24,925,415 .05) (24,925,41 5.05) -1 00.00% Subtotal Salaries 34,018,216.74 37,222,947.68 9.42% 3,204,730.94 -1 00.00% (34,018,216.74) (34,0 18,216.74) -100.00% lnswaoce 18,095,166.36 19,039,709.22 5.22% 944,542.86 -1 00.00% (18,095, 166.36) (18,095, 166.36) -100.00% Utilities & Solid Waste Collection 12,006,440.62 II ,960,527.41 -0.38% (45,913.21) -100.00% (12,006,440.62) (12,006,440.62) -100.00% Debt Service and Capital Contributions 12,078,649.06 12,320,791.00 2.00% 242,141.94 -100.00% (12,078,649.06) (12,078,649.06) -100.00% Reserve for Uncollected Taxes 2,399,923.69 2,447,922.16 2.00% 47,998.47 -1 00.00% (2,399,923 .69) (2,399,923.69) -100.00% Pension 9, 194,934.00 9,023,381.00 -1.87% (17 1,553.00) - 100.00% (9, 194,934.00) (9,194,934.00) - 100.00% Statutory 4,891,895.05 4,5 18,865.50 -7.63% (373,029.55) -100.00% (4,89 1,895.05) (4,891 ,895.05) - 100.00% Federal and State Grants 4, 755,021.25 -1 00.00% (3,605,950.57) -1 00.00% (3,605,950.57) (4,755,021.25) - 100.00% 10 Deferred Charges & Judgments I ,888,623.40 2,023,623 .40 7.15% 135,000.00 -1 00.00% (I ,888,623.40) (I ,888,623 .40) -1 00.00% Non Categorized Accounts 6,302,034.97 7,074,234.16 12.25% 772,199. 19 -100.00% (6,302,034.97) (5, 152,964.29) -1 00.00% I05,630,905. 14 I 05,632,001.54 0.00% 1,150,167.08 -100.00% (104,481 ,834.46) (I 04,48 1,834.46) -1 00.00% 7 of7 7/18/2025

15Department: Department Code: # of Employees Average Salary Median Salary Estimated Pension Contribution {2027) Health Benefits- Net Cost Name Position Susan McCartney Mayor Melanie Schowalter Keyboarding Clerk 1 Totals Budget: Mayor's Office 1001 2 36,005.50 36,005.50 8,048.54 46,930.23 Position Code AU10440 01-2010-00-1001-010 01-2010-00-1001-100 Totals S&W De artment Mayor's Office Mayor's Office Base Pay Overtime Union Governing Body AFSCME 72,011.00 5,000.00 77,011.00 #of Years as of Date of Hire 12 31 2025 7/1/2002 23.50 6/3/2024 1.58 Hearing Date Budget Revised Council Vote 12/31/2025 Ste # Total Salar 24,971.00 47 040.00 72,011.00

16Township of West Orange 2025 Budget 020 PETIY CASH 030 PRINTING Department: Account Name 110 MATERIALS & SUPPUES Department Total Explanation for Significant Increases/Decreases: 1) 2) 3} 5) 6) 7) 8) 9} 10) 2024 Budget Final2024 Budget - 1,370.74 86tl.02 - - - 2,230.76 Paid or Charged 12131/2024 1,347.69 866102 2,207.71 99% 23.05 Budget Request 1,370.74 86C.02 2,230.76 0.00% Hearing Date Budget Revised Council Vote Increase I (Decrease) (1,000.00) (1,000.00) Recommended Budget - 1,370.74 (139.98) - - - - - - - - - - - - - - - - - 1,230.76 -44.83% (1,000.00) 7/14/2025 2025 Budget Increase I (Decrease) - Introduced Budget - 1,370.74 (139.98, - - - - - - - - - - - - - - - - - 1,230.76 -44.83% (1,000.00) ******************************************************************************************************** Run Date: Dept#: Increase I (Decrease) - 07/18/25 Adopted Budget - 1,370.74 6)39.98) - - - - - - - - - - - - - - - - - 1,230.76 -44.83% (1,000.00)

17Department: Department Code: # of Employees Average Salary Median Salary Estimated Pension Contribution (2027) Health Benefits- Net Cost Township Council 1201 5 12,487.00 12,487.00 Name Position Position Code De artment Michelle Casalino Asmeret Ghebremicael • • • . . . Joyce Rudin Susan Scarpa Totals Township Council Township Council Towns hi Council -·ITownship Council Township Council Budget: Township Council A Township Council A Townshi Council A Township Council A Township Council 01-2010-00-1201- Base Pay TotalsS&W Hearing Date Budget Revised Council Vote #of Years as of 12/31/2025 Union Date of Hire 12 31 2025 Ste # -- 10.26Governi 9/29/2015 Governing Body 1/1/2023 3.00 Max Governi 1/1/2025 1.00 Max Governing Body 1/1/2025 1.00 Max Governing Body 1/1/2023 3.00 Max 62,435.00 62,435.00 6/17/2025 Total Salar ~I 12,487.00 111111&112,487.00 12,487.00 12,487.00 12,487.00 6 435.00 I I

18Township of West Orange 2025 Budget Department: Object Code Account Name 030 PRINTING & STATIONARY 031 DUPLICATING & RECORDING 032 ADVERTISING 081 DINNER MEETINGS 092 TAPING-COUNCIL MEETINGS 110 OFFICE SUPP LIES 111 MISC., ITEMS, FRAMES 112 PERMANENT PROPERTY 131 MAINT. RECORDER 201 CODIFICATION Department Total Explanation for Significant Increases/Decreases: 1) 2) 3) 5) 6) 7) 8) 9) 10) Town Council 2024 Budget Final2024 Budget 350.00 635.00 12,513.68 501.00 14,200.00 158.69 750.38 560.70 345.00 5,100.59 - - - 35,115.04 Paid or Charged 12/3112024 98.00 615.00 4,825.40 - 12,830.00 492.44 288.61 - 362.00 12,630.00 32,141.45 92% 2,973.59 Hearing Date 6/17/2025 Budget Revised Council Vote 2025 Budget Budget Increase I Recommended Increase I Introduced Request (Decrease) Budget (Decrease) Budget 350.00 350.00 350.00 635.00 635.00 635.00 12,513.68 12,513.68 12,513.68 501.00 501 .00 501.00 14,200.00 14,200.00 14,200.00 158.69 158.69 158.69 750.38 750.38 750.38 560.70 560.70 560.70 345.00 345.00 345.00 5,100.59 5,100.59 5,100.59 - - - - - - - - - - - - - - - - - - - - 35,115.04 - 35,115.04 - 35,115.04 0.00% 0.00% 0.00% ** *** ****************************** * ********************** *** *** *** ******************** *** *** *** **** ** ** Run Date: 07/18/25 Dept#: Increase I Adopted (Decrease) Budget 350.00 635.00 12,513.68 501.00 14,200.00 158.69 750.38 560.70 345.00 5,100.59 - - - - - - - - - - - 35,115.04 0.00%

19Township of West Orange 2025 Budget Department: Account Name 060 LITIGATION GEN ERAL 061 LITIGATIO N - TAX APPEALS 062 LITIGATION - LABOR MATTERS 063 LITIGATION- ABC MATTERS 070 FUNDED BY RESERVE FOR TAX APPEALS Department Total Explanation for Significant Increases/Decreases: 1) 2) 3) 5) 6) 7) 8) 9) 10) Litigation Expenses 2024 Budget Final2024 Budget 252,653.89 100,000.00 322,346.44 45.00 (100,000.00) - - - 575,045.33 Paid or Charged 12/3112024 413,339.28 - 143,843.57 - - 557,182.85 97% 17,862.48 Budget Request 272,866.20 108,000.00 348,134.16 45.00 (100,000.00) 629,045.36 9.39% Hearing Date Budget Revised Council Vote Increase I • (Decrease) I ..- - Recommended Budget 272,866.20 108,000.00 348,134.16 45.00 (100,000.00) - - - - - - - - - - - - - - - 629,045.36 9.39% 54,000.03 2025 Budget Increase I (Decrease) - Introduced Budget 272,866.20 108,000.00 348,134.16 45.00 (100,000.00) - - - - - - - - - - - - - - - 629,045.36 9.39% 54,000.03 ********** *** ******************************************************************************************* Run Date: Dept#: Increase I (Decrease) - 07/18/25 Adopted Budget 272,866.20 108,000.00 348,134.16 45.00 (100,000.00) - - - - - - - - - - - - - - - 629,045.36 9.39% t54,000.03