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Municipality of BethelPARKPopular Annual Financial Report Year EndedDecember 31, 2019General Government Public Safety Public WorksCommunity Development Recreation LibraryMunicipality of Bethel Park5100 W. Library AvenueBethel Park, PA 15102Phone: 412-831-6800Fax: 412-831-8675Website: www.bethelpark.net
TABLE OF CONTENTSPage No.Welcome to the Municipality of Bethel Park . . 3Community Profile .5How was your Municipality funded for 2019 . 7How was the money spent for 2019 .8Your Property axes .9Your Earned Income Taxes . .10Accomplishments and Goals . .11Summary of Financial StatementsStatement of Net Assets . Statement of Activities and Changes in Net Assets .1315Enterprise Funds 16Debt Administration 17Contact Information 182
Welcome to the Municipality ofBethel ParkDear Residents,The Municipality of Bethel Park is proud to present the Popular Annual Financial Report (PAFR) for the yearending December 31, 2019. The purpose of this report is to provide quality financial reporting extracted fromthe Comprehensive Annual Financial Report (CAFR) designed to be readily accessible and easily readable to thegeneral public and others interested without a financial background. The CAFR is a complete showing of thefinancial investment and income records from all sources and what has developed over time. The CAFR isprimarily focused on what revenue is expected to be brought in and spent for the year.This report will provide a summary of the Municipality’s revenue sources as well as a breakdown of how themoney was spent in 2019. As stated above the data reflected was taken from the Municipality’s ComprehensiveAnnual Financial Report (CAFR) that was prepared in conformance with generally accepted accounting principles(GAAP) and includes financial statements audited by Maher Duessel. For complete CAFR, please tionfinance/ or the Municipal Building/Library at 5100 W. Library Avenue,Bethel Park, PA 15102.The Finance Staff at the Municipality continues to improve financial reporting keeping in compliance withauditing standards. The staff has been continuously awarded the Certificate of Achievement for Excellence inFinancial Reporting and intends to keep that ongoing.The Council and Staff of the Municipality recognize the importance of thorough financial reporting in order toimprove services and assets to the Community. If you have any questions, please feel free to contact theMunicipality at (412) 831-6800 or manager@bethelpark.net.Laurence J. ChristianMunicipal ManagerJudith L. MillerAssistant Manager3Joseph A. VillellaFinance Director
Government Finance Officers AssociationCertificate ofAchievement for Excellence inFinancial ReportingPresented toMunicipality of Bethel ParkPennsylvaniaText38:For its Comprehensive AnnualFinancial Reportfor the Fiscal Year EndedDecember 31, 2018Executive Director/CEO4
Community ProfileHistoryThe Municipality of Bethel Park was founded in 1886 and incorporated as a Borough in 1949.In 1978, the Municipality became a Home Rule Municipality pursuant to its Home Rule Charter datedNovember 18, 1975. The Municipality continues to operate today under the Charter (as amended).The Municipality currently occupies a land area of 12 square miles and serves a population estimated at32,313 by the U.S. Census Department.Municipality of Bethel Park at a Glance for 2019Government StructureThe Municipality's Home Rule Charter provides for the Council-Manager form of government.Municipal Council is comprised of nine members. Each of the nine members is elected by ward andserve a four-year term. The terms are staggered so that the Council members representingthe odd-numbered wards are elected two years apart from the members representing theeven-numbered wards. The Charter also calls for a Mayor to be elected at large. The Mayorwill vote on Regular Agenda items if necessary, in order to break a tie vote ofCouncil members present.Population – 2019 (Latest estimate form the U.S. Federal Census)Total Earned Income of Residents (Jordan Tax Service)32,313 9,479,467Allegheny County Unemployment Rate (U.S. Bureau of Labor Statistics)Number of Full-Time Municipal Employees (Municipality of Bethel Park Records)Bethel Park Taxable Real Property (Allegheny County Tax Assessment Office)6%106 2,807,990,598Municipality Streets in Lane Miles (Municipality of Bethel Park Records)112Municipality Sanitary & Storm Sewer in Miles (Municipality of Bethel Park Records)328Number of Municipal Parks (Municipality of Bethel Park Records)514
Community Profile ContinuedMunicipality of bethel parkOrganization chartAs of December 31, 2019Bethel Park operates with various fund types that make up the operations of the Municipality.The Government Funds are the General, Capital Reserve, Fire Department, and State Highway Aid (liquid fuels).The Proprietary Fund is the Enterprise-Sanitary Sewer Fund and the Fiduciary Funds are Non-Uniform EmployeePension, Police Pension, Engineer Inspection Fees, and Escrow.6
How was your Municipality Funded for 2019?Charges forServices, 1,175,087 , 4.8%Intergovernmental, 1,804,288 , 7.3%2019 General Fund RevenuesMiscellaneous, 578,933 , 2.4% Transfers In (liquid Bond Proceeds,Interest and Rent, fuels), 1,047,109 , 619,612 , 2.5% 289,964 , 1.2%4.3%Fines and Forfeits, 109,938 , 0.4%Licenses and Permits, 1,126,594 , 4.6%Taxes, 17,816,957 ,72.5%Total Revenues for the year were 24,568,482. Over the past 3 years the Municipality continues to see strong collectionsin the Taxes Categories. The remainder of the categories continue to see modest increases over the past as well.Below represents a trend in the Municipality's tax sources in the last 5 year. 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 201520162017Real Estate TaxesEarned Income Taxes720182019
How was the Money Spent for 2019?2019 General Fund ExpensesDebt Service, 816,789, 3%General Government, 2,471,176 , 10%Transfer to Capital, 5,284,261 , 22%Public Safety, 8,451,528 , 35%Conservation andDevelopment, 131,779, 1%Culture and Recreation, 1,896,315 , 8%Public Works, 5,136,318 , 21%The General Fund is the main operating fund of the Municipality. It is used to account for all financial resources to beused for day to day operations for the Municipality, as well as funding the Municipality’s Capital Fund.The General Fund is broken down into specific departments which make up the fund. As illustrated in the chart above,Public Safety and Public Works expenditures account for the majority.Total Expenses for the year were 24,188,166. A majority of the increases over the past 3 years have been related to thePublic Works Department in order to maintain all municipally owned buildings, grounds, and infrastructure.8
YOUR PROPERTY TAXESMuncipality of Bethel Park RealEstate TaxesAlleghenyCounty17%Municipalityof BethelPark10%Bethel ParkSchool District74%Real Estate Taxes – Based on 150,000 AssessmentTaxing AuthorityMunicipality of BethelParkReal Estate Tax Rateand SurroundingCommunities5.33644.713.832.7822019 MillageRateR.E. Tax02.78 417Allegheny CountyBethel Park SchoolDistrict4.73 79121.00 3,150Total Real Estate Tax28.51 4,358Upper St. Bethel ParkMt.ClairLebanonScott Twp.Real Estate Tax Historical InformationThe Municipality has been successful in keeping property taxes reasonable while still offering high quality services to theresidents.In 2014 the Municipality established a FireDepartment Fund within the Municipal Budgetand .34 mils of the overall 2.53 mils collectedare dedicated, by Ordinance, to pay forexpenses associated with the operation of theBethel Park Volunteer Fire Departmentfacilities.Pictured: BP Volunteer Fire Department9
Your Earned Income TaxesLocal Earned Income Taxes on 75,0002019EITRateTaxing AuthorityMunicipality of Bethel Park(Act 62 Tax)Bethel Park School District(Act 511Tax)Total EarnedIncome TaxEIT Tax0.90% 6750.50% 3751.40% 1,050Earned Income Taxes OverviewIn 1965, Act 511 also known as the “Local Tax Enabling Act (LTEA) was enacted into law to provide Pennsylvaniamunicipalities and school districts a mean of funding their operations by levying certain types of taxes defined by the Act.In 1978, the Municipality adopted an additional tax under the authority of Act 62. Both acts allow the Municipality ofBethel Park and the Bethel Park School Distract the ability to levy taxes on all employee earned income of its residentsand net profits earned by its residents from unincorporated businesses and professionals.The Municipality currently levies an Act 62 Tax of .90% and the Bethel Park School District levies a tax of .50%. The totalEIT tax rate for Bethel park residents is 1.40%In 2012, Act 32 of 2008 was put into place which requires uniform withholding of earned income taxes (EIT) andremittance to a single local collector or Tax Officer. The Act applies to the earned income taxes levied and collected afterDecember 31, 2011.Earned Income CollectionPercentage of Total Tax Paymentsby Income Range 20192019 Earned Income TaxRates SurroundingMunicipalties4% 0% 0- 50K35% 50K- 150K61%1.30% 150K- 500K1.40%1.30%1.00% 500K and aboveUPPER ST.CLAIR10BETHEL PARK MT. LEBANONSCOTTTOWNSHIP
accomplishments and Goals – Highlights2019 AccomplishmentsIn 2019 the Municipality secured funding through a Pennvest Program for flood mitigation projects at Oak Tree Park, LoganRoad Ponds, and Birch Tree Park. These projects will improve the Municipality’s storm sewer program as well as increase waterquality for the residents. The newly developed plan also incorporates the requirements of the MS4 Program, which regulatessystems that are designed to gather storm water and discharge it into local streams and rivers.The Municipality converted all lighting in municipally owned buildings to energy efficient LED lights. The result will be areduction in energy use, which will produce significant savings; this is a win-win for the Municipality and the environment.There were several new recreation programs in 2019 including pickleball, various silver sneakers programs, and summer camps.2020 GoalsThe Municipality updated their website earlier this year to include more user friendly menus, calendar and event posts, andnotification tools for residents. It also includes updated Online Citizen Request forms that help resolve Citizen Complaints andquestions. We also expanded our social media presence by using a social media posting platform that enables us to post tomultiple social media accounts at once.The Municipality, in partnership with the Allegheny Land Trust, is exploring an opportunity to acquire and preserve a 40.5 acreparcel of undeveloped land, which was formerly Mine Land. If the partnership and resulting acquisition is successful, the landwill become a protected natural area for the health and well-being of the community.The Municipality is working on several grant opportunities including improvements to several parks, traffic signal intersectionImprovements, and walking trails.The Finance Department will be seeking the CAFR (Comprehensive Annual Finance Report) Award for the Certificate ofExcellence in Financial Reporting. Since the Municipality has entered in the program since 2012, it has received the awardannually.11
STATEMENT OF NET POSITIONDecember 31, otalAssetsCash and cash equivalentsInvestments - restrictedReceivables, net; for sewer allowance:TaxesSewer chargesOtherPrepaid expensesCapital assets:Non-depreciableDepreciable, net of accumulated depreciationTotal Assets 9,794,372- 7,262,240197,212 245,899,01351,373,52797,272,540Deferred Outflows of ResourcesDeferred outflows of resources for pensionDeferred charge on refundingTotal Deferred Outflows of 113,489LiabilitiesAccounts payableAccrued liabilitiesDue to other governmental unitsAccrued interest payableLong-term liabilities - due within one year:Bonds payableNotes payableCompensated absencesLong-term liabilities - due in more than one year:Bonds payableNotes payableCompensated absencesNet pension liabilityTotal OPEB liabilityTotal 616Deferred Inflows of ResourcesDeferred inflows of resources for pension3,639,88412643,6764,283,560
STATEMENT OF NET POSITION(CONTINUED)December 31, 2019December 31,2019Net PositionNet investment in capital assetsRestricted for:Liquid fuels programVolunteer fire department operationsUnrestrictedTotal Net Position 8,042,1872,011773,27910,645,09517,704,97913 14,389,210 32,094,189
STATEMENT OF ACTIVITIESDecember 31, 2019Program RevenuesCharges forServicesFunctions/ProgramsExpensesNet (Expense) Revenue and Change in Net PositionOperatingCapitalGovernmentalBusinessGrants andGrants andActivitiesType tal Activities:General government60 (3,068,904)- (3,068,904)Public safetyPublic works 3,422,8889,547,1737,082,162 549,709350,372 353,924376,9401,008,749 18,080(8,620,524)(5,704,961) -(8,620,524)(5,704,961)Culture and 1,354,328)-(147,182)Conservation & development147,182(147,182)Interest on long-term 56)Total governmental activities23,124,6911,723,6789,544,33210,094,461 32,669,023 11,818,1391,792,86524,992Business-Type Activities:Sewer servicesTotal56,679 1,792,865 )GeneralRevenues:Taxes :Property TaxesEarned Income Taxes6,922,6429,479,4676,922,6429,479,467Real Estate Transfer Taxes1,541,5981,541,598617,806617,806Local services taxesOther taxesGrants, subsidies and contributions not restricted to specificprogramInvestment 87402,503Franchise fees798,871798,871Miscellaneous income598,832598,832Total general revenuesChange in Net 52,459,53916,030,13513,604,51529.634.650 17,704,979 14,389,210 32,094,189Net Position:Beginning of the yearEnd of the YearGovernment Activities – This category is where the majority of sources are included, such as generalgovernment, public safety, public works, community development, recreation, library and street lights. Themajor revenue sources for this category comes from EIT and RET Taxes.Business Type Activities - The Municipality operates a sanitary sewer system where the majority of this fund issupported by fees to users of the system.14
Enterprise FundsEnterprise FundsEnterprise Sewer Fund OperatingRevenues and Expenditures over last 5years 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 20152016Revenues201720182019ExpendituresThe Municipality uses an Enterprise Fund thatincorporates all revenues and expendituresassociated with the operation of theMunicipalities Sanitary Sewer Collection andTreatment System. Revenues are derived fromSanitary Sewer utilization fees which are assessedbased on water utilization information providedby PA American Water Company.Theexpenditures that are associated with alloperations for the Sanitary Sewer Treatment Plantas well as administrative expenses, debt service,and payments to Alcosan. The goal of theEnterprise Fund is to be self-supporting and allexpenses necessary to operate depend on therevenues that support the Fund.The Chart above reflects the Enterprise Sewer Fund Operating Revenues and Expenses over the last 5 years. In 2014 therewere significant Capital Improvements to upgrade and maintain the sewer system as well as large increases to Alcosan Fees.The sewage fees to usage have been modestly increase since then to help maintain costs to upgrades going forward in casesof both emergencies and new regulations imposed by the Department of Environmental Protection along with theCommonweath of PA.Sewage Rate Over The Last 9 Years 10.00 9.00 8.00 7.00 6.00 5.00 4.00 3.00 2.00 1.00 pality of Bethel Park Sewage FeesSewer fees are charged to all owners of property connected with the sewers, sewage system and sewage treatment worksas owned or leased by the Municipality of Bethel Park.In 2018, Owners are charged a Sewage Service fee of 15 per premise. The service fees cover all operation and maintenanceof wastewater discharged into the sanitary sewer system. The owners are also charged a Sewage Usage fee based on arate per 1,000 gallons per month used. The rates in 2018 9.00/1,000 gallons.15
Debt AdministrationOutstanding Debt as of December 31, 2019 - Issued for ProjectsGeneral Obligation Bonds - Includes a 2013 General Obligation Bond forthe construction of a new building for the Bethel Park Volunteer FireDepartment and a 2015 Series to be used for the acquisition, development,construction, and equipping of the public works building. In 2017 the Municipalityissued General Obligation Bonds for the advancing refunding of the 2013 Bonds.In 2019 The Municipality issued General Obligation Bonds Series of 2019 forthe advance refunding of a portion of the Series 2015 Bonds to fund variouscapital improvement projects, and to pay the costs of issuing the Bonds. 17,955,000Note Payable - Includes a 2007 note to finance the construction for theCommunity Center Phase 2 project. 2,620,609Guaranteed Sewer Revenue Bonds - Includes refunding Series of 2012and 2013 for the operation of the Municipality's Sanitary SewerCollection and Treatment System as well as all projects associated with themaintenance and upkeep of thesystem 35,025,000Total 55,600,609Pension PlansDefined Benefit Pension ProgramsNon Uniform Members(111)Police Officers(74)Net Pension Liability 355,794 3,524,240OPEB, Other Post-EmploymentBenefits 2,705,050In 2019 the Municipality maintained an “AA” Stable Rating from the S&P. An Obligor that has an “AA” rating means theMunicipality has a very strong capacity to meet its financial commitments.16
Municipal Contact Information2019 Municipal CouncilTimothy J. MouryJames P. HannanJoe ConsolmagnoDr. Timothy CampbellTodd CenciDonald L. HarrisonMark J. O’BrienJames McLeanLorie A. GibbonsJack T.AllenWard 8Ward 3Ward 1Ward 2Ward 4Ward 5Ward 6Ward 7Ward 92019 Municipal Staff DirectoryPresidentVice PresidentLaurence J.ChristianJudith L. MillerTimothy O’ConnorJoseph A. VillellaCharles StoverStacey GrafRobert HicksDavid CableMunicipal ManagerAsst. Municipal ManagerChief of PoliceDirector of FinanceDirector of RecreationDirector of EngineeringCommercial Bldg InspectorPublic Access TelevisionMayorOther Important Municipal NumbersMunicipality of Bethel Park5100 W. Library AvenueBethel Park, PA 15102412-831-6800412-831-8675 faxMunicipal SolicitorTucker Arensberg, P.C.Robert McTiernan412-566-1212Bethel Park Community CenterChuck Stover, Director5151 Park AvenueBethel Park, PA 15102412-851-2910Tri-Community South EMSNora Helfrich, Director412-831-3710Bethel Park Public LibraryChristine McIntosh, Director412-835-2207Jordan Tax Service7100 Baptist RoadBethel Park, PA 15102412-835-5243 or 724-731-2300EmergencyFire, Police, EMS412-833-2000 or 91117Ext.137201100210230136135360
Municipality of Bethel PARK Popular Annual Financial Report Year Ended December 31, 2019 General Government Public Safety Public Works Community Development Recreation Library Municipality of Bethel Park Phone: 412-831-6800 5100 W. Library Avenue Fax: 412-831-8675 Bethel Park, PA 15102 Website: www.bethelpark.net .
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