HomeMy WebLinkAbout12/11/2025 - City Council - Agenda -RegularAgenda
Monday, December 11, 2025, 6:30 PM
Work Session, 5:30 PM
Council Chambers Conference Room, City Hall, 114 North Broad Street, Salem, Virginia
24153
Regular Session, 6:30 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153
WORK SESSION
1.
2.
3.
REGULAR SESSION
1.
2.
3.
4.
Citizen Comments
Minutes
Page 1 of 442
C. Financial Reports
Consider acceptance of the Statement of Revenues and Expenses for the four
months ending October 2025.
5. Old Business
A. Back to Salem's Future - Comprehensive Plan 2045
Consider adoption of Resolution 1513 approving "Back to Salem's Future -
Comprehensive Plan 2045" for the City of Salem. The plan addresses housing,
redevelopment, open space, City government, transportation & infrastructure, land
use, and other information used to outline the City's long-term vision and goals for
development and growth. (Continued from the November 10, 2025, meeting of City
Council. Public hearing was held on November 10, 2025).
6. New Business
A. Use Not Provided For Permit
Hold public hearing and consider the request of Poindexter SW Florida LLC, property
owner, and Salem Area Ecumenical Ministries, lessee, for a Use Not Provided for
Permit to allow the relocation of Mrs. Dorsey’s Clothes Closet, a ministry of Salem
Area Ecumenical Ministries, that provides free clothing to local individuals and
families facing a variety of challenging life circumstances, to the property located at
2121 Apperson Drive (Tax Map #281-1-2.2).(Advertised in the November 20 and 27
issues of the Salem Times-Register.)(Planning Commission recommended approval.)
B. Annual Comprehensive Financial Report
Presentation of the Annual Comprehensive Financial Report for the Year Ended June
30, 2025 . Audit - Finance Committee
C. City of Salem - Emergency Operations Plan Resolution
Consider Resolution 1514 adopting the "City of Salem, Virginia, Emergency
Operations Plan" (EOP) dated December 1, 2025, and directing the City Manager
and affected officers and departments to develop the organization prescribed by the
plan.
D. 2026 Legislative Package
Consider Resolution 1515 adopting a Legislative Program for the 2026 session of the
Virginia General Assembly and petitioning the General Assembly to favorably
consider the issues and topics addressed herein.
E. Abstract of Votes
Receive the Abstract of Votes cast at the General Election held on November 4,
2025.
F. Boards and Commissions
Consider appointments to various boards and commissions.
Page 2 of 442
7.Closed Session
Hold a closed session in accordance with Section 2.2-3711 (A)(7) of the 1950 Code of
Virginia, as amended, for consultation with legal counsel and briefings by staff members or
consultants pertaining to actual or probable litigation, where such consultatio n or briefing
in open meeting would adversely affect the negotiating or litigating posture of the public
body.
8.Adjournment
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CITY COUNCIL
MINUTES
Monday, November 24, 2025 at 6:30 PM
Work Session, 6:00 PM
Council Chambers Conference Room, City Hall, 114 North Broad Street, Salem,
Virginia 24153
Regular Session, 6:30 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153
WORK SESSION
1.Call to Order
A work session of the Council of the City of Salem, Virginia, was held in the Council
Chambers Conference Room, City Hall, 114 N. Broad Street, Salem, Virginia, on
November 24, 2025, at 6:00 p.m., there being present the following members of said
Council to wit: Renée Ferris Turk, Mayor; Anne Marie Green, Vice-Mayor; Council
members; Byron Randolph Foley, H. Hunter Holliday, and John Saunders; with
Renée Ferris Turk, Mayor, presiding; together with Chris Dorsey, City Manager; Rob
Light, Assistant City Manager and Clerk of Council; Rosie Jordan, Director of
Finance; Dr. Curtis Hicks, Superintendent of Salem City Schools; Mandy Hall, Chief
Financial Officer; Hunter Routt, Director of Administrative Services; Crystal Williams,
Assistant to the City Manager; and Laura Lea Harris, Deputy Clerk of Council; and
the following business was transacted;
Mayor Turk reported that this date, place, and time had been set in order for the
Council to hold a work session; and
2.New Business
A.Discussion Items
1) Review School FY25 Fund Balance Requests and FY 27-32 Capital
Improvement Plan - Dr. Curtis Hicks
Mrs. Hall presented an overview of the division's Capital Improvement Plan
(CIP). The Capital Reserve balance was noted as well as grant amounts that had
been awarded. She shared proposed projects for Fiscal Year 2026 and the proposed
six-year CIP Plan.
Item #4.B
Date: 12/11/2025
Page 4 of 442
Members of Council asked questions and commented during the
discussion. Questions were responded to by Dr. Hicks, Mrs. Hall, and Mrs. Routt.
Discussion was held about the City of Salem's potential participation in a regional
opioid grant. Council asked staff to send a letter of support.
3. Adjournment
There being no further business, Mayor Turk adjourned the meeting at 6:29 p.m.
REGULAR SESSION
1. Call to Order
A regular meeting of the Council of the City of Salem, Virginia, was called to order at
6:30 p.m., there being present the following members to wit: Renée Ferris Turk,
Mayor; Anne Marie Green, Vice-Mayor; Councilmembers: Byron Randolph Foley,
Hunter Holliday, and John Saunders; with Renée Ferris Turk, Mayor, presiding
together with Chris Dorsey, City Manager; Rob Light, Assistant City Manager and
Clerk of Council; Rosie Jordan, Director of Finance; Chuck Van Allman, Director of
Community Development; Mike Stevens, Director of Communications; and Jim
Guynn, City Attorney.
2. Pledge of Allegiance
3. Bid Opening, Awards, Recognitions
A. Salem High School - State Championship - Golf
Consider the adoption of Resolution 1512 honoring Salem High School Golfer
Ashnoor Kaur for her State Championship in 2025.
Mayor Turk shared that Council would like to recognize Salem High School golfer,
Ashnoor Kaur, for her state championship. She asked that Ashnoor and Coach Blaine
Hancock come forward. Mayor Turk read Resolution 1512 for those in attendance
this evening. Ashnoor was presented with a copy of the resolution and a Salem City
Championship pin. City Council expressed congratulations, and pictures were taken
by Mike Stevens.
Randy Foley motioned to adopt Resolution 1512 honoring Salem High School golfer,
Ashnoor Kaur, for her state championship. Anne Marie Green seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
Mayor Turk expressed appreciation for local students, noting pride in their
Page 5 of 442
achievements across academics, athletics, and other activities, and commending
their dedication and hard work.
4. Consent Agenda
A. Citizen Comments
Comments from the public, limited to five minutes, on matters not already
having a public hearing at the same meeting.
Skyler Wood, 413 Idaho Street, addressed Council regarding ongoing traffic -safety
concerns on this street. He expressed appreciation for the Police Department's
prompt response to earlier complaints, including enforcement efforts and recently
installed speed-display signage, which initially reduced speeding. He reported that
speeding has resumed. Mr. Wood requested Council's consideration of additional
traffic-calming measures and offered suggestions. He asked what options the City
might pursue to improve safety. He also expressed concern about pedestrian access
to the Greenway between Elizabeth Avenue and Virginia Avenue.
Councilman Foley asked Mr. Light to confirm if discussion had been held regarding
potential work on the intersection at the top.
Mr. Light responded that the intent is to make a connection back to Main Street and
that staff is currently working on this. He explained that this would be a spur to
connect it to Main Street and that this would require a crossing to get back to the
other side. This would likely need to take place on the cemetery side due to
topography and utilities.
William Lambert, 114 Niblick Drive, expressed concern regarding a stormwater issue
affecting several neighboring properties. He provided photos documenting the issues
and noted that they have previously emailed Council members about the
problem. He acknowledged receiving a recent update from staff indicating that a
camera inspection of the storm drain is planned to determine the extent of the
damage and appropriate repairs. Mr. Lambert requested that the City provide a firm
schedule or target date for the inspection and subsequent corrective action.
Mayor Turk responded that scheduling would fall under the purview of the Director of
the department and Council would not have this information. She noted that he had
done the right thing by emailing and notifying the appropriate personnel. She also
noted for the benefit of citizens that there is a process available on the City website
for reporting problems.
City Manager Dorsey noted that the subdivision was platted in 1972 and confirmed
that the drainage infrastructure lies within City easements. He stated that staff is
assessing access options to the affected area, including verifying that no structures or
heavy items have been built on the easement as that could contribute to pipe failure
or obstruct repair efforts. Mr. Dorsey acknowledged awareness of the issue and
indicated that staff is working on this and that staff will maintain communication with
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the affected residents as the City moves forward. He indicated that he believed Mr.
Sutphin had been out to speak with the citizens about this issue.
Councilman Foley observed that it was great to see younger residents coming out
this evening to speak to Council.
Mayor Turk echoed this sentiment and reiterated that both citizens had taken correct
action in notifying the departments that oversee the specific issues involved.
B. Minutes
Consider acceptance of the November 10, 2025, Regular Meeting minutes.
The minutes were approved as written.
5. Old Business
A. Amendment to City Code - Chapter 78
Consider adoption of ordinance on second reading amending Chapter 78 –
Subdivisions – Articles I – Generally, Section 78-103; Article II –
Administration, Sections 78-200, 201, 204, and 206; Article III – Definitions,
Section 78-300; Article IV – Review of plats, Sections 78-400, 401, 402, 403,
404, 405, 406, 407, 408, 416, 421; Article V – Security for the construction of
public improvements, Sections, 78-501 and 503; Article VI – Requirements for
design standards and public improvements, Sections 78 -600, 602, 606, 607,
611, 615, 617, 625, 629, 634, and 642; and Article VII – Vacation of plats,
Sections 78-701 and 706 of the CODE OF THE CITY OF SALEM, VIRGINIA
pertaining to plan review by designated agent and timeframe of local
approvals. (Adopted on first reading at the November 10, 2025, meeting.)
Randy Foley motioned to adopt the ordinance on second reading amending Chapter
78 as specified in the agenda packet. Hunter Holliday seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
B. Amendment to City Code - Chapter 106
Consider adoption of ordinance on second reading amending Chapter 106 –
Zoning, Article II – District Regulations, Section 106-232 pertaining to
Industrial park overlay district; Article III – Use and design standards, Section
106-318 pertaining to Urban agriculture; Article IV – Development standards,
Section 106-400 pertaining to site plans, 402 pertaining to nonconforming
uses and sites, 406 pertaining to plot plans; Article V – Administration, Section
106-520 pertaining to amendments to ordinance, 524 pertaining to special
exception permits and use not provided for permits; Article VI – Definitions
and Use Types, and Section 106-600 pertaining to site plans, of the CODE
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OF THE CITY OF SALEM, VIRGINIA. (Adopted on first reading at the
November 10, 2025, meeting.)
Randy Foley motioned to adopt the ordinance on second reading, amending Chapter
106 as specified in the agenda packet. Anne Marie Green seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
C. Amendment to City Code - Chapter 82
Consider adoption of ordinance on second reading amending Sections 82 -136
through 82-147 Article V, Chapter 82, of The CODE OF THE CITY OF
SALEM, VIRGINIA, pertaining to Transient Occupancy Tax. (Adopted on first
reading at the November 10, 2025, meeting.)
Hunter Holliday motioned to adopt the ordinance on second reading amending
Sections 82-136 through 82-147 Article V, of Chapter 82. John Saunders seconded
the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
D. Amendment to City Code - Chapter 94
Consider adoption of ordinance on second reading amending Chapter 94,
Nuisances, Section 94-3, Declaration of nuisances; abatement required,
pertaining to trees of the CODE OF THE CITY OF SALEM, VIRGINIA.
(Adopted on first reading at the November 10, 2025, meeting.)
Anne Marie Green motioned to adopt the ordinance on second reading, amending
Chapter 94, Nuisances, Section 94-3, Declaration of nuisances; abatement required,
pertaining to trees. Hunter Holliday seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
E. Amendment to the Zoning Ordinance
Consider adoption of ordinance on second reading for the request of Pillis
Enterprises Inc., property owner, to rezone the property located at 522 South
Market Street (Tax Map #s 160 - 4 - 2) from RSF Residential Single-Family
District to HBD Highway Business District. (Adopted on first reading at the
November 10, 2025, meeting.)
Randy Foley motioned to adopt the ordinance on second reading for the request of
Pillis Enterprises Inc., property owner, to rezone the property located at 522 South
Market Street (Tax Map #s 160 - 4 - 2) from RSF Residential Single-Family District to
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HBD Highway Business District. Hunter Holliday seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
6. New Business
A. Appropriation of Funds
Request to amend the School General Fund, Grants Fund, School Capital
Projects Fund, and School Reserve Fund budgets as approved by the School
Board on October 14, 2025. Audit - Finance Committee
The budget for various School funds was amended for fiscal year 2025 -2026 by the
School Board at their meeting on October 14, 2025. The Board amended the
budgets to appropriate $1,962,838 from the unallocated capital reserve funds. The
memo included in the agenda packet covers the various appropriation changes. Also
included is the CIP document for the six-year period, fiscal years 2027 – 2032.
Randy Foley motioned to approve the School Board’s appropriation changes of
$55,136 to the School General Fund, $97,666 to the School Grants Fund, $202,400
to the School Reserve Fund and $1,627,636 to the School Capital Projects Fund per
the reports attached in the agenda packet. He also motioned approval of the six -year
CIP document submitted by the School Board. Anne Marie Green seconded the
motion.
Mayor Turk noted that Council had received a presentation on this information and
that they had worked with the School Board on this. Council had the opportunity to
review this information and ask questions.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
B. Performance Agreement - LOS POLLOS AMIGOS, INC. (dba Wings Etc.)
Consider a request authorizing the City Manager to finalize and execute a
local performance agreement between LOS POLLOS AMIGOS INC. (dba
Wings Etc.), the City of Salem, and the Economic Development Authority of
the City of Salem.
Mayor Turk asked Tommy Miller, Director of Economic Development, for information
on this item.
Mr. Miller reported that the City has been working for over a year with the owners of
Los Pollos (locally referred to as Wings, Etc.), located on Wildwood in the former
Original El Rodeo/Bonanza building. The business has made substantial site -plan
improvements to bring the property up to current code standards. To support this
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reinvestment in a priority commercial corridor, staff announced that the City is
proceeding with a $30,000 meals-tax grant to assist the project.
Randy Foley motioned to authorize the City Manager to finalize and execute the local
performance agreement between LOS POLLOS AMIGOS INC. (dba Wings Etc.), the
City of Salem, and the Economic Development Authority of the City of Salem. Hunter
Holliday seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
C. Performance Agreement - McClung Lumber Company, Incorporated
Consider a request authorizing the City Manager to finalize and execute a
local performance agreement between McClung Lumber Company
Incorporated, the City of Salem, and the Economic Development Authority of
the City of Salem.
Mr. Miller reported that McClung Lumber, a long-established local business with new
leadership and investors, has been working to diversify its customer base and expand
operations. To support this growth, the company recently acquired an adjacent
building and invested in new equipment, resulting in additional capital needs. To
encourage the business’s continued expansion and retention within the community,
the City is awarding McClung Lumber a $10,000 personal property tax grant.
Anne Marie Green motioned to authorize the City Manager to finalize and execute a
local performance agreement between McClung Lumber Company Incorporated, the
City of Salem, and the Economic Development Authority of the City of Salem. Randy
Foley seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
D. Boards and Commissions
Consider appointments to various boards and commissions.
Randy Foley motioned to reappoint Rev. Todd Hester for a three-year term ending
December 31, 2028, as a City-appointed representative to the Blue Ridge Behavioral
Healthcare Board; and to ratify the reappointment of Patrick Kenney by Blue Ridge
Behavioral Healthcare as an at-large member for a three-year term ending December
31, 2028; Also motion to recommend David Prosser for Circuit Court reappointment
for a three-year term ending November 30, 2028, to the Board of Equalization of Real
Estate Assessments; Also motion to reappoint Deputy Chief Matt Rickman for a
three-year term ending December 31, 2028, to the Western Virginia Emergency
Medical Services Council. John Saunders seconded the motion.
Page 10 of 442
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
7. Closed Session
Hold a closed session in accordance with Section 2.2-3711 (A)(7) of the 1950
Code of Virginia, as amended, for consultation with legal counsel and briefings by
staff members or consultants pertaining to actual or probable litigation, where such
consultation or briefing in open meeting would adversely affect the negotiating or
litigating posture of the public body.
Anne Marie Green motioned to that, in accordance with Section 2.2 ‐3711 A of the
1950 Code of Virginia, as amended, Council hereby convenes to closed session at
6:58 p.m. for the purpose of discussing the following specific matter: Consultation
with legal counsel and briefings by staff members or consultants pertaining to actual
or probable litigation, where such consultation or briefing in open meeting would
adversely affect the negotiating or litigating posture of the public body. Randy Foley
seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
Nays: None
Abstaining: None
Mayor Turk noted that no action would be taken this evening.
Anne Marie Green motioned to reconvene at 7:19 p.m. in accordance with Section
2.2‐3712 D. of the Code of Virginia, 1950 as amended to date. Council certifies that in
closed session only items lawfully exempted from open meeting requirements under
the Virginia Freedom of Information Act and only such items identified in the motion
by which the closed session was convened were heard, discussed, or considered by
the Council. Randy Foley seconded the motion.
Ayes: John Saunders, Hunter Holliday, Randy Foley, Anne Marie Green, Renée Turk
8. Adjournment
The meeting was adjourned at 7:20 p.m.
Submitted by: Approved by:
H. Robert Light Renée Ferris Turk
Clerk of Council Mayor
Page 11 of 442
Schedule A
Current Year Current Year % of Prior Year
Budget Year to Date Budget Year to Date Variance
Revenues:
Beginning Balance 7-1-25 7,219,154$ -$ 0%-$ -$
General Property Taxes 55,392,153 2,319,686 4%2,608,492 (288,806)
Other Local Taxes 29,773,315 5,050,008 17%4,969,257 80,751
Permits and Licenses 368,940 206,017 56%111,456 94,561
Fines and Forfeitures 120,000 22,356 19%30,715 (8,359)
Revenues from Use of Money and Property 6,397,291 2,168,805 34%2,553,601 (384,796)
Charges for Services 3,973,647 1,163,452 29%1,096,594 66,858
Payment in Lieu of Taxes from Electric Fund 3,160,000 1,053,333 33%1,053,333 -
Payment in Lieu of Taxes from Water Fund 154,000 52,727 34%51,465 1,262
Miscellaneous revenues 425,713 133,771 31%155,397 (21,625)
Non-Categorical Aid 3,590,803 204,612 6%188,475 16,137
Shared Expenses 2,005,871 418,697 21%449,071 (30,374)
Categorical Aid 12,066,203 2,546,355 21%2,656,307 (109,952)
Non-revenues Receipts 6,979 6,979 100%36,208 (29,229)
Proceeds from Indebtedness 54,000 - 0%- -
Total Revenues 124,708,069 15,346,798 12%15,960,371 (613,573)
Expenditures:
General Government 15,567,283 4,787,914 31%3,625,048 1,162,866
Judicial Administration 3,517,578 1,103,971 31%938,087 165,884
Public Safety 26,698,509 8,698,169 33%8,388,600 309,569
Public Works 19,323,201 4,331,485 22%3,282,656 1,048,829
Health and Welfare 9,850,176 1,883,002 19%1,750,091 132,911
Education 26,948,396 10,001,224 37%9,880,323 120,901
Parks, Recreation and Cultural 9,395,392 3,065,907 33%3,017,101 48,806
Community Development 4,665,498 1,095,946 23%1,597,484 (501,538)
Interest on long-term debt 524,815 - 0%- -
Transfers Out 6,893,326 2,638,945 38%975,522 1,663,423
Contingency 1,323,895 - 0%- -
Total Expenditures 124,708,069 37,606,563 30%33,454,912 4,151,651
Revenues Over/(Under) Expenditures -$ (22,259,765)$ (17,494,541)$ (4,765,224)$
City of Salem, Virginia
General Fund
Statement of Revenue and Expenditures
For Four Months Ending October 31, 2025
Page 12 of 442
-
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
450,000.00
500,000.00
550,000.00
600,000.00
650,000.00
700,000.00
750,000.00
800,000.00
850,000.00
900,000.00
950,000.00
1,000,000.00
1,050,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Sales Tax Summary
For Fiscal Years 2023 -2026
FY 2023 FY 2024 FY 2025 FY 2026
Schedule B
Page 13 of 442
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
300,000.00
350,000.00
400,000.00
450,000.00
500,000.00
550,000.00
600,000.00
650,000.00
700,000.00
750,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Meals Tax Summary
For Fiscal Years 2023 -2026
FY2023 FY2024 FY2025 FY2026
Schedule C
Page 14 of 442
-
25,000.00
50,000.00
75,000.00
100,000.00
125,000.00
150,000.00
175,000.00
200,000.00
225,000.00
250,000.00
275,000.00
300,000.00
July Aug Sept Oct Nov Dec Jan Feb Mar Apr May June
City of Salem
Lodging Tax Summary
For Fiscal Years 2023 -2026
FY2023 FY2024 FY2025 FY2026
Schedule D
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City of Salem, Virginia
Debt Outstanding
For Period Ending October 31, 2025
Schedule E
Balance Principal Balance
7/1/2025 Issuances Payments 10/31/2025
City Debt Outstanding
2013 Public Improvement Bonds 798,700$ -$ (89,425)$ 709,275$
2016B Public Improvement Bonds 150,694 - - 150,694
2019 Public Improvement Bonds 3,850,000 - - 3,850,000
2020 Public Improvement Bonds 1,450,000 - - 1,450,000
2020 Public Improvement Refunding Bonds 3,797,874 - - 3,797,874
2021 Public Improvement Refunding Bonds 799,000 - - 799,000
2022B Public Improvement Bonds 13,323,000 - - 13,323,000
Total City Debt Outstanding 24,169,268 - (89,425) 24,079,843
School Debt Outstanding
2012A Public Improvement Bonds 3,818,000 - (477,250) 3,340,750
2013 Public Improvement Bonds 2,461,300 - (275,575) 2,185,725
2020 Public Improvement Bonds 22,340,000 - - 22,340,000
Total School Debt Outstanding 28,619,300 - (752,825) 27,866,475
Total Debt Outstanding 52,788,568$ -$ (842,250)$ 51,946,318$
Page 16 of 442
City of Salem, Virginia
Capital Projects Fund
Statement of Revenues and Expenditures
For Period Ending October 31, 2025
Schedule F
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2025 11,843,156$
Revenues:
Federal Grants 21,254,536$ 6,694,819$ -$ 6,694,819$ 14,559,717$ -$
State Grants 15,644,267 7,083,550 - 7,083,550 8,560,717 -
Proceeds From Debt Issuance - - - - - -
Interest Income - - - - - -
Transfer From General Fund 16,058,504 16,058,502 - 16,058,502 2 1,403,700
Total Revenues 52,957,307 29,836,871 - 29,836,871 23,120,436 1,403,700
Expenditures:
Fire Station #2 Renovations & Storage Building 1,930,143 1,763,363 69,457 1,832,820 97,323 532,924
Fire Station #1 Renovations 654,000 8,826 - 8,826 645,174 -
Fire Station #3 Renovations 454,000 7,051 - 7,051 446,949 -
Fire Station Study 150,000 - - - 150,000 -
Old Animal Shelter Refurbishment 75,000 - - - 75,000 -
Colorado St Bridge Replacement 11,778,826 7,251,197 273,632 7,524,829 4,253,997 536,667
Apperson Drive Bridge Replacement 10,329,896 2,915,381 5,866,494 8,781,875 1,548,021 599,442
Valleydale Streetscape Improvements 1,500,000 552,909 - 552,909 947,091 -
Upland Drive Storm Drain and Curb & Gutter 250,000 - - - 250,000 -
4th Street/Union Street Storm Sewer Upgrades 650,000 - 47,610 47,610 602,390 -
Roanoke Boulevard Storm Drain Upgrades 100,000 - - - 100,000 -
Texas Street/Idaho Street Pond 100,000 - - - 100,000 -
Bainbridge Drive Storm Drain Expansion 225,000 - - - 225,000 -
Truck Storage Building 750,000 33,275 1,025 34,300 715,700 225
Pedestrian Crossings 469,464 29,842 30,958 60,800 408,664 29,842
Streambank Stabilization 241,200 - - - 241,200 -
Courthouse Foundation Repairs 25,000 3,062 - 3,062 21,938 3,062
Western Roanoke River Greenway 50,000 1,500 - 1,500 48,500 -
Elizabeth Campus Greenway 2,252,578 618,808 194,375 813,183 1,439,395 23,241
Moyer Sports Complex Renovation 229,344 219,520 - 219,520 9,824 62,454
Mason Creek Greenway Phase 3 3,119,430 395,628 113,966 509,594 2,609,836 18,555
Library Flooring Replacement 190,000 - - - 190,000 -
Library Co-working Space 155,000 - - - 155,000 -
Library Lawn Special Events Space 500,000 - - - 500,000 -
Library Renovation 250,000 - - - 250,000 -
Roanoke River Greenway - Apperson to Cook 2,121,155 - - - 2,121,155 -
Concourse Public Restrooms Renovation 175,000 - - - 175,000 -
Elizabeth Campus Greenway Phase 2 71,500 71,500 - 71,500 - -
Downtown Impr - E Main St/Market St 5,440,677 4,438,082 34,667 4,472,749 967,928 1,478
Downtown Impr - E Main St/White Oak 2,311,825 87,961 7,535 95,496 2,216,329 -
Downtown Impr - College Ave 3,256,307 - - - 3,256,307 -
Page 17 of 442
City of Salem, Virginia
Capital Projects Fund
Statement of Revenues and Expenditures
For Period Ending October 31, 2025
Schedule F
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Downtown Impr - Boulevard 250,000 - - - 250,000 -
Capital Projects Local Reserve 1,132,513 - - - 1,132,513 -
Downtown Improvements Reserve 443,090 - - - 443,090 -
Excess Local Funding Reserve 1,326,359 - - - 1,326,359 -
Total Expenditures 52,957,307$ 18,397,905$ 6,639,719$ 25,037,624$ 27,919,683$ 1,807,890
Fund Balance, October 31, 2025 11,438,966$
Page 18 of 442
City of Salem, Virginia
Capital Reserve Fund
Statement of Revenues and Expenditures
For Period Ending October 31, 2025
Schedule G
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Fund Balance, July 1, 2025 21,945,583$
Revenues:
Transfer From General Fund 22,192,716$ 22,192,716$ -$ 22,192,716$ 0$ -$
Total Revenues 22,192,716 22,192,716 - 22,192,716 0 -
Expenditures:
Capital Reserve 18,276,216 - - - 18,276,216 -
Fire Equipment 2,400,000 16,200 31,321 47,521 2,352,479 16,200
Police Vehicle Replacement 548,100 310,194 165,971 476,165 71,935 310,194
Salem Stadium Scoreboard Replacement 200,000 200,000 - 200,000 - 121,382
Spartan Field - New LED Lights 518,400 - - - 518,400 -
Civic Center Scoreboard Replacement 250,000 225,907 - 225,907 24,093 57,392
Total Expenditures 22,192,716$ 752,301$ 197,292$ 949,593$ 21,243,123$ 505,168
Fund Balance, October 31, 2025 21,440,415$
Page 19 of 442
Schedule H
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Sale of Power 52,914,865$ 19,040,096$ 36%19,074,749$ (34,653)$
Other Electric Revenue 640,905 134,799 21%125,709 9,090
Gain on Sale of Assets - 210 0%- 210
Reserve for Encumbrances 1,160,962 - 0%- -
Appropriated from Net Position 200,000 - 0%- -
Total Operating Revenues 54,916,732 19,175,105 35%19,200,458 (25,353)
.
Operating Expenses
Other Power Generation - Operation 125,000 16,337 13%25,790 (9,453)
Other Power Generation - Maintenance 112,024 45,909 41%55,010 (9,101)
Purchased Power 29,730,000 9,861,338 33%10,211,102 (349,764)
Transmission - Operation 9,705,233 3,081,523 32%3,185,460 (103,937)
Transmission - Maintenance 47,902 1,532 3%5,847 (4,315)
Distribution - Operations 1,248,983 408,363 33%393,415 14,948
Distribution - Maintenance 1,732,617 558,855 32%519,531 39,324
Customer Service 739,842 236,902 32%239,928 (3,026)
Administration & General - Operation 2,592,211 289,694 11%99,100 190,594
Administration & General - Maintenance 256,694 109,840 43%108,931 909
Depreciation - 584,130 0%585,757 (1,627)
Capital 4,869,835 1,772,652 36%334,005 1,438,647
Contingency 596,391 - 0%- -
Total Operating Expenses 51,756,732 16,967,076 33%15,763,876 1,203,200
Income (loss) Before Transfers 3,160,000 2,208,030 3,436,582 (1,228,552)
Transfers (Payment in Lieu of Taxes)(3,160,000) (1,053,333) 33%(1,053,333) (0)
Income (loss)-$ 1,154,696$ 2,383,249$ (1,228,553)$ Income (loss)-$ 2,309,392$ 4,766,498$ (2,457,106)$
City of Salem, Virginia
Electric Fund
Statement of Operations
For Four Months Ending October 31, 2025
Page 20 of 442
Schedule I
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Services 8,761,544$ 2,994,982$ 34%2,903,349$ 91,633$
Other Revenue 533,970 357,835 67%149,187 208,648
Water Federal Grants Revenue 12,000 - 0%11,780 (11,780)
Interest Income - 22,477 0%- 22,477
Gain On Sale Of Assets - 2,385 0%- 2,385
Reserve for Encumbrances 288,019 - 0%- -
Appropriated from Net Position 2,620,000 - 0%- -
Total Operating Revenues 12,215,533 3,377,679 28%3,064,316 313,363
.
Operating Expenses
Salaries of Personnel 1,174,952 387,601 33%324,562 63,039
Fringe Benefits 517,726 155,691 30%147,481 8,210
Contractual Services 704,706 187,933 27%199,600 (11,667)
Printing and Binding 2,500 680 27%66 614
Advertising 1,000 175 18%- 175
Utilities 567,772 180,899 32%177,676 3,223
Communications 5,900 1,078 18%1,596 (518)
Insurance 36,500 1,786 5%1,786 -
Travel and Training 9,800 4,069 42%1,674 2,395
Miscellaneous 80,297 40,106 50%51,313 (11,207)
Materials and Supplies 359,381 72,031 20%104,509 (32,478)
Depreciation - 291,376 0%289,161 2,215
Capital 272,243 106,374 39%69,245 37,129
Interest Obligations - 41,313 0%- 41,313
Contingency 264,676 - 0%- -
Total Production Expenses 3,997,453 1,471,110 37%1,368,669 102,441
Salaries of Personnel 883,400 279,751 32%263,358 16,393
Fringe Benefits 407,397 116,754 29%125,682 (8,928)
Contractual Services 1,248,003 431,590 35%357,020 74,570
Printing and Binding 500 75 15%66 9
Advertising - 175 0%- 175
Communications 4,850 993 20%2,136 (1,143)
Insurance 37,500 - 0%- -
Lease/Rent of Equipment 2,000 380 19%375 5
Travel and Training 7,600 852 11%832 20
Miscellaneous 34,597 11,878 34%11,591 287
Miscellaneous Credits (290,000) (139,450) 48%(139,247) (203)
Materials and Supplies 260,528 105,970 41%31,038 74,932
Depreciation - 91,897 0%77,095 14,802
Capital 176,857 100,952 57%937,619 (836,667)
Interest Obligations 1,742,848 52,835 3%62,373 (9,538)
Total Distribution Expenses 4,516,080 1,054,652 23%1,729,938 (675,286)
Income (loss) Before Transfers 3,702,000 851,916 (34,291)886,207
Transfer to Water Capital Fund (3,548,000)- 0%- -
Transfer (Payment in Lieu of Taxes)(154,000)(52,727) 34%(51,465) (1,262)
Income (loss)-$ 799,190$ (85,756)$ 884,946$ -
Distribution
City of Salem, Virginia
Water Fund
Statement of Operations
For Four Months Ending October 31, 2025
Production
Schedule C
Page 21 of 442
Schedule J
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Services 7,706,888$ 2,550,581$ 33%2,518,242$ 32,339$
Other Revenue 210,000 70,586 34%59,361 11,225
Reserve for Encumbrances 136,525 - 0%- -
Total Operating Revenues 8,053,413 2,621,167 33%2,577,603 43,564
.
Operating Expenses
Salaries of Personnel 1,027,292 276,573 27%247,447 29,126
Fringe Benefits 480,351 119,742 25%121,392 (1,650)
Contractual Services 3,565,295 928,919 26%933,164 (4,245)
Printing and Binding 1,500 75 5%133 (58)
Advertising 1,500 350 23%- 350
Utilities 5,472 1,388 25%1,290 98
Communications 14,850 6,207 42%4,810 1,397
Insurance 16,500 - 0%- -
Lease/Rent of Equipment 1,800 380 21%375 5
Travel and Training 12,000 3,879 32%2,569 1,310
Miscellaneous 44,516 16,087 36%15,785 302
Miscellaneous Credits (270,000) (65,798) 24%(79,127) 13,329
Materials and Supplies 88,220 19,980 23%23,755 (3,775)
Depreciation - 493,385 0%480,236 13,149
Capital 166,161 32,206 19%220,415 (188,209)
Interest Obligations 1,932,079 14,021 1%16,143 (2,122)
Contingency 485,877 - 0%- -
Total Operating Expenses 7,573,413 1,847,393 24%1,988,387 (140,994)
Income (loss) before Transfers 480,000 773,774 589,216 184,558
Transfer to Sewer Capital Fund (480,000) - 0%- -
Income (loss)-$ 773,774$ 589,216$ 184,558$
City of Salem, Virginia
Sewer Fund
Statement of Operations
For Four Months Ending October 31, 2025
Page 22 of 442
Schedule K
Operating Revenues
Current Year
Budget
Current Year
Year to Date
% of
Budget
Prior Year
Year to Date Variance
Shows/rentals 405,023$ 112,566$ 28%115,593$ (3,027)$
Box office shows 1,887,681 1,740,632 92%195,097 1,545,535
Merchandise and commissions 310,800 151,173 49%40,800 110,373
Static advertising 60,000 28,125 47%18,750 9,375
Miscellaneous income 20,000 12,316 62%7,599 4,717
Interest Income 1,500 1,523 102%271 1,252
Salem Fair 690,000 601,869 87%672,891 (71,022)
Reserve For Encumbrances 167,256 - 0%- -
Appropriated from Net Position 150,000 - 0%- -
Total Operating Revenues 3,692,260 2,648,204 72%1,051,001 1,597,203
Operating Expenses
Salaries of personnel 1,472,247 596,577 41%480,807 115,770
Fringe benefits 554,190 178,392 32%159,663 18,729
Maintenance and contractual services 406,834 119,010 29%71,647 47,363
Printing and binding 500 694 139%- 694
Advertising 25,000 9,645 39%16,817 (7,172)
Utilities 427,363 163,512 38%161,160 2,352
Communications 11,400 3,208 28%3,558 (350)
Insurance 32,000 - 0%- -
Leases and Rentals 3,200 2,639 82%2,639 0
Travel and training 53,700 25,793 48%1,529 24,264
Miscellaneous 108,260 42,328 39%48,697 (6,369)
Show expense 1,800,000 1,855,590 103%240,431 1,615,159
Fair expense 646,681 561,465 87%546,644 14,821
Materials and supplies 50,000 16,629 33%14,872 1,757
Capital 754,241 153,907 20%27,845 126,062
Depreciation - 110,344 0%102,165 8,179
Total Operating Expenses 6,345,616 3,839,731 61%1,878,474 1,961,257
Income (loss) Before Transfers (2,653,356)(1,191,527) (827,473)(364,054)
Transfers 2,653,356 678,619 26%655,881 22,738
Income (loss)-$ (512,908)$ (171,592)$ (341,316)$ 0.00
City of Salem, Virginia
Salem Civic Center
Statement of Operations
For Four Months Ending October 31, 2025
Page 23 of 442
Schedule L
Operating Revenues:
Current Year
Budget
Current Year
Year to Date % of Budget
Prior Year
Year to Date Variance
Catering 764,000$ 425,254$ 56%172,577$ 252,677$
Concessions 177,500 64,209 36%20,610 43,599
Moyer Concessions 100,000 76,580 77%51,538 25,042
Salem High Concessions 14,000 8,308 59%6,387 1,921
Reserve For Encumbrances 74,210 - 0%- -
Total Operating Revenues 1,129,710 574,351 51%251,112 323,239
Operating Expenses:
Salaries of personnel 354,775 118,680 33%90,691 27,989
Fringe benefits 108,831 29,597 27%29,234 363
Contractual services 33,465 5,797 17%8,078 (2,281)
Printing and binding 300 - 0%- -
Advertising 2,000 - 0%- -
Laundry and Cleaning 1,500 - 0%- -
Communications 200 48 24%64 (16)
Insurance 2,000 - 0%- -
Miscellaneous 40,612 21,705 53%9,341 12,364
Materials and supplies 247,500 127,558 52%63,497 64,061
Capital 74,210 74,483 100%- 74,483
Depreciation - 1,189 0%1,169 20
Contingency 36,261 - 0%- -
Total Catering Expenses 901,654 379,056 42%202,074 176,982
Salaries of Personnel 65,183 24,501 38%14,229 10,272
Fringe Benefits 13,001 4,013 31%2,533 1,480
Contractual services 25,000 15,549 62%1,793 13,756
Miscellaneous 150 31 20%(7) 38
Materials and Supplies 54,500 23,142 42%8,410 14,732
Total Concessions Expenses 157,834 67,237 43%26,958 40,279
Salaries of Personnel 37,740 20,016 53%13,247 6,769
Fringe Benefits 11,713 3,980 34%4,131 (151)
Contractual services 22,500 5,839 26%10,591 (4,752)
Miscellaneous - (58) 0%(18) (40)
Materials and Supplies 33,000 24,795 75%20,803 3,992
Total Moyer Expenses 104,953 54,571 52%48,754 5,817
Salaries of Personnel 10,818 1,910 18%2,958 (1,048)
Fringe Benefits 2,679 410 15%619 (209)
Contractual 1,500 - 0%- -
Miscellaneous - (18) 0%2 (20)
Materials and Supplies 3,400 2,036 60%1,667 369
Total Salem High Expenses 18,397 4,338 24%5,246 (908)
Income (loss) Before Transfers (53,128)69,150 (31,920)101,070
Transfers 53,128 - 0%- -
Income (loss)-$ 69,150$ (31,920)$ 101,070$
Moyer Concessions
Salem High Concessions
City of Salem, Virginia
Salem Catering and Concessions
Statement of Operations
For Four Months Ending October 31, 2025
Catering
Concessions
Page 24 of 442
City of Salem, Virginia
Water and Sewer Capital Funds
Statement of Revenues and Expenditures
For Period Ending October 31, 2025
Schedule M
Project Total Available Year To
Budget To Date Encumbrances Project Balance Date
Water Capital Fund
Expenditures:
North Salem Water Improvements 7,650,000$ 36,222$ 19,731$ 55,953$ 7,594,047$ 20,177$
Well Construction 2,792,843 1,503,666 1,284,464 2,788,130 4,713 (36,637)
Franklin St Water Tank Replacement 677,432 605,236 - 605,236 72,196 25,659
Blackwood Tank Rehab and Replacement 820,000 - - - 820,000 -
Litchell/Wildwood Pump Station Replace 350,000 - 23,570 23,570 326,430 -
Waterline Design and Replacement 1,396,446 7,745 163,135 170,880 1,225,566 7,745
Contingency 50,000 - - - 50,000 -
Total Expenditures 13,736,721$ 2,152,869$ 1,490,900$ 3,643,769$ 10,092,952$ 16,944$
Sewer Capital Fund
Expenditures:
Roanoke River Upper Sewer Rehab 7,154,710$ -$ -$ -$ 7,154,710$ -$
Wiley Ct Sewer Improvements 375,000 - - - 375,000 -
Pomeroy Sewer System Upgrade 1,860,000 8,100 54,900 63,000 1,797,000 8,100
Mason Creek Interceptor Upgrade 740,000 26,771 683,771 710,542 29,458 -
Contingency 50,000 - - - 50,000 -
Total Expenditures 10,179,710$ 34,871$ 738,671$ 773,542$ 9,406,168$ 8,100$
Page 25 of 442
Schedule N
Budget
Current Yea
Year to Date
Percent
to Date
Prior Yea
Year to Date Variance
Beginning Net Position -$ 8,144,763$ 9,399,213$ (1,254,450)$
Revenue
Premiums Paid - City 6,153,355 1,499,227 24% 1,477,564 21,663
Premiums Paid - School 5,175,000 1,197,329 23% 1,258,251 (60,922)
Premiums Paid - Retirees 830,000 326,311 39% 257,209 69,102
Dental Premiums Paid 597,000 149,610 25% 151,798 (2,188)
Interest Earnings 470,000 69,629 15% 96,780 (27,151)
Miscellaneous 40,000 - 0% 1,574 (1,574)
Total Year to Date Revenues 13,265,355 3,242,106 24% 3,243,176 (1,070)
Expenses
Health Claims 12,025,936 3,387,406 28% 3,098,983 288,423
Dental Claims 597,000 142,697 24% 132,917 9,780
Employee Health Clinic 546,469 124,457 23% 118,200 6,257
Consulting Services 91,050 17,184 19% 23,238 (6,054)
Miscellaneous 4,900 4,764 97% 4,408 356
Total Year to Date Expenses 13,265,355 3,676,508 28% 3,377,746 298,762
Ending Net Position -$ 7,710,361$ 9,264,643$ (1,554,282)$
City of Salem, Virginia
Health Insurance Fund
Statement of Revenues and Expenses
For Three Months Ending September 30, 2025
Page 26 of 442
City of Salem, Virginia
Schedule of Deposits and Investments
For Period Ending October 31, 2025
Schedule O
FV as a
Cash Value Net Change Fair Value % of
10/31/2025 in Fair Value 10/31/2025 Portfolio
Demand & Time Deposits
Concentration Account 41,135,533$ -$ 41,135,533$ 25.3%
Payroll Account 10,398 - 10,398 0.0%
Revenue Recovery Account 21,481 - 21,481 0.0%
Utility Billing Account 60,637 - 60,637 0.0%
Box Office Account 2,246,586 - 2,246,586 1.4%
Held as Fiscal Agent of:
Cardinal Academy 1,045,289 - 1,045,289 0.6%
Court Community Corrections 1,244,402 - 1,244,402 0.8%
Held on Behalf of:
Economic Development Authority 90,757 - 90,757 0.1%
Total Demand & Time Deposits 45,855,083 - 45,855,083 28.2%
Investments
Local Government Investment Pool (LGIP) 114,820,999 - 114,820,999 70.6%
VA State Non-Arbitrage Program (SNAP) 1,376,304 - 1,376,304 0.8%
Held on Behalf of:
Economic Development Authority LGIP 706,211 - 706,211 0.4%
Total Investment 116,903,514 - 116,903,514 71.8%
Total Deposits and Investment 162,758,597$ -$ 162,758,597$ 100.0%
Page 27 of 442
Item #: 5.A.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: December 11, 2025
AGENDA ITEM: Back to Salem's Future - Comprehensive Plan 2045
Consider adoption of Resolution 1513 approving "Back to
Salem's Future - Comprehensive Plan 2045" for the City of
Salem. The plan addresses housing, redevelopment, open
space, City government, transportation & infrastructure, land
use, and other information used to outline the City's long-
term vision and goals for development and growth.
(Continued from the November 10, 2025, meeting of City
Council. Public hearing was held on November 10, 2025).
SUBMITTED BY: Maxwell Dillon, Planner
SUMMARY OF INFORMATION:
Under the auspices of the City of Salem Planning Commission, the Planning and
Zoning Division, in conjunction with Glenn Walters of TownStudio, initiated the
process to conduct a re-write of the City’s previous Comprehensive Plan in
accordance with Virginia State Code Section 15.2-2223 in October of 2023. The
previous iteration of the Comprehensive Plan was adopted in June of 2012, with
subsequent amendments in the following years.
Understanding that Salem boasts an incredibly rich history in the Commonwealth, the
mission of this revamped Comprehensive Plan was not to sidestep the City’s
celebrated attributes, but rather to preserve the elements of its history that have
proven successful, while seamlessly integrating forward-thinking strategies that situate
Salem in position to embrace a dynamic and promising future. With that in mind, the
brand Back to Salem’s Future was born, with a guiding vision of “Honoring Our Past,
Innovating the Future.” Ultimately, the overarching goal of this newly created
Comprehensive Plan is to serve as the City’s playbook for success, providing
recommendations and action items that are regularly monitored, reviewed, and
updated, and can correspondingly inform decision-making over the course of the next
several years.
The latter stages of 2023 represented the proverbial kickoff of the Comprehensive
Planning effort. Salem Planning and Zoning staff attended the City’s annual Pumpkin
Page 28 of 442
Fest to advertise the upcoming planning effort, Virginia Tech graduate MURP students
were integrated into the process as part of their curriculum, an online poll was
distributed to garner the general sentiment of the community, and the first public
meeting was held at the Civic Center to begin conversations about community ideas
and themes to be addressed.
2024 was an exciting time for the review of the Comprehensive Plan, as it
encompassed the bulk of the planning effort. The process involved key stakeholders
from various sectors and disciplines to ensure that the plan reflects both the needs of
the community and professional best practices. Throughout the year, advisory
committee meetings were held to routinely provide feedback on ideas and initiatives,
numerous community workshops were conducted to solicit feedback on document
material and develop new ideas, stakeholder engagement sessions were led to verify
an equitable process, departmental reviews were organized to certify existing
processes and evaluate new recommendations, and open houses were provided for
iterative public input.
Advisory Committee Meetings: Regular advisory committee meetings were held
throughout the year to provide ongoing counsel and feedback on key issues,
ultimately ensuring that the plan both aligns with current best practices and meets
long-term goals. The committee helped ensure that the planning process remained
transparent and balanced the needs of the community and professional best practices.
Community Workshops and Stakeholder Engagement: A series of community
workshops were held to directly engage residents, businesses, and local
organizations. These workshops served as a platform for community members to
share their perspectives, offer feedback, and ask questions. In addition, meetings with
key stakeholders focused on obtaining insights from students, local businesses, and
other relevant groups to ensure the comprehensive plan addresses a broad spectrum
of concerns and priorities. Staff and TownStudio attended First Baptist Church and a
Salem Red Sox game, engaged with students at Salem High School, and met with
representatives of the Roanoke Valley Association of Realtors and the Roanoke
Regional Home Builders Association. Input gathered from these sessions directly
influenced the plan's direction and its final recommendations.
Departmental Reviews: Each relevant City Department involved in the
comprehensive planning process conducted internal reviews to assess current
practices, policies, and strategies, while brainstorming strategies to accomplish future
initiatives and projects. These reviews allowed departments to evaluate their goals
with the target of aligning operations with the overarching objectives of the
comprehensive plan.
Open Houses: Open houses were held to present key findings, solicit public
feedback, and discuss the draft elements of the comprehensive plan. These events
were accessible to all members of the community and featured displays,
presentations, and opportunities for attendees to engage with committee members,
Page 29 of 442
Commissioners, staff, and the consultant. The open houses served as a critical
touchpoint to ensure that the plan reflects the values and aspirations of the community
and that residents played a significant role in shaping Salem’s future.
Subcommittees: City Council, Planning Commission, Advisory Committee members,
and interested citizens were invited to participate in the formation of subcommittees
that were created to focus on major topics of the comprehensive plan. Housing, Open
Space and Greenways, Multi-Modal Transportation, and Business Corridors were the
directed four topics of discussion based on input from stakeholders, community
conversations, and planning principles. Multiple meetings were held with each group,
and the corresponding themes and strategies were finalized. The final version of the
document is arranged into chapters with an introduction, themes and strategies, an
Action Plan, future land uses, and a City Atlas. Derived from the countless meetings
and conversations held with the public, stakeholders, and City staff, the central
themes included are the following:
1. Connected Neighborhoods through Parks and Greenways
2. Safe, Multi-Modal Corridors that Support Mobility and Identity
3. Vibrant Redevelopment Districts for Growth and Innovation
4. Diverse Housing for All Stages of Life
5. A Resilient Economy for the Next Generation
6. Outstanding Community Services and Infrastructure
7. Regional Collaboration to Expand Opportunity
Rooted in both feedback from engaged participants and best planning practices, the
document takes aim at high-level ambitions like elevating equitable access to
greenways and neighborhood-scale parks, introducing complete streets concepts
along identified corridors, encouraging mixed-use development patterns in targeted
redevelopment districts, and expanding housing availability and affordability for all
ages and lifestyles. Embedded in each of those objectives is a desire to emphasize
Salem’s strengths, while also capitalizing on opportunities to best position the City for
future success.
A draft of the Comprehensive Plan was discussed during the August 13, 2025, work
session of the Planning Commission, during which Commissioners provided feedback
for slight adjustments to the document. Since that time, staff has worked diligently to
incorporate those tweaks, primarily related to document clarity,which are now reflected
in the current draft.
Once adopted, staff recommends that Planning Commission conduct annual review
meetings with relevant “Teams” noted in the Action Plan to discuss progress, needs,
and necessary adjustments to the plan so that the City can actively respond to the
goals of the community.
REQUIREMENTS: The request meets the requirements of Section 15.2-2223 of the
Code of Virginia related to the preparation and adoption of the Comprehensive Plan.
Page 30 of 442
FISCAL IMPACT:
STAFF RECOMMENDATION:
Staff recommends adoption of Resolution 1513.
ATTACHMENTS:
1. Item 5A 12-11-25 Comprehensive Plan Amendments memo
2. Salem Comprehensive Plan FINAL DRAFT with edits
3. Comprehensive Plan - Community Engagement at a Glance
4. Comprehensive Plan - VDOT Memo
5. Comprehensive Plan - PC Draft Changes
6. Planning Commission Resolution
7. Item 5A 12-11-25 Resolution 1513 CompPlan--December 2025
Page 31 of 442
TO: City Management; City Council
Salem Planning and Zoning Division
DATE: December 5, 2025
SUBJECT: Comprehensive Plan minor amendments
The changes outlined below are primarily textual in nature and do not affect the
substance of the plan. Dates related to Roanoke College and Andrew Lewis have been
clarified, and the scenario describing housing affordability has been modified to remove
mean (average) home value.
Salem became the county seat when Roanoke County was formed in 1838, and a red-brick
courthouse opened in 1841, serving as a hub for social and business gatherings. The
courthouse that replaced it in 1910 now serves as Roanoke College’s Francis T. West Hall.
Roanoke College itself was founded in 1842, originally established as Virginia Collegiate
Institute before relocating to Salem. The college grew rapidly, attracting students from beyond
the region and contributing to Salem’s development as an educational and cultural center.
Further population growth led to the construction of the Carver School for Black students and
Salem High School on Broad Street for white students. The school’s destruction led to the
prompt construction of Andrew Lewis High School, which was for white students until
desegregation in 1966. The former high school on Broad Street is now City Hall. Carver is
now an elementary school, and Andrew Lewis is now Salem’s middle school. Today’s Salem
High School opened in 1977.
Salem became the county seat when Roanoke County was formed in 1838, and a red-brick
courthouse opened in 1841, serving as a hub for social and business gatherings. The
courthouse that replaced it in 1910 now serves as Roanoke College’s Francis T. West Hall.
Roanoke College itself was originally established in 1842 near Staunton as the Virginia
Institute; it was moved to Salem in 1847 and incorporated as Roanoke College in 1853. The
college grew rapidly, attracting students from beyond the region and contributing to Salem’s
development as an educational and cultural center. Further population growth led to the
construction of the Carver School for Black students and Salem High School on Broad Street
for white students. The school’s destruction led to the prompt construction of Andrew Lewis
High School, which was for white students until full integration in 1966. The former high
school on Broad Street is now City Hall. Carver is now an elementary school, and Andrew
Lewis is now Salem’s middle school. Today’s Salem High School opened in 1977.
Page 32 of 442
Page 142:
Median Home Price in Salem, VA:
As of March 2025, the median “sold” home price in Salem, Virginia, was $306,550, reflecting
a 5.2% increase from the previous year. Additionally, the average home value in Salem was
reported at $292,525, up 5.0% year-over-year.
Income Needed to Afford a Median-Priced Home in Salem:
A common affordability metric suggests that housing expenses should not exceed 30% of
a household’s gross monthly income. Assuming a 20% down payment and a 30-year fixed
mortgage at an interest rate of 6.8%, the estimated annual household income required to
afford a $292,500 home is approximately $65,379, which is slightly lower than the median
income level of the City at $66,700. However, availability of a down payment, and costs for
mortgages, for other items like cars, furnishings, groceries, etc have also been getting more
expensive, which adds to the challenges for buying a home.
The median sale price for residential in 2023 was $265,000. In 2024, that number rose to
$276,000, and in 2025 (as of November 24) the figure increased to $289,950. That
noticeable increase in median sale price mirrors regional and national trends of the rising
costs associated with the housing market.
A common affordability metric suggests that housing expenses should not exceed 30% of a
household’s gross monthly income.
Utilizing 2023 data (as median income levels have not yet been released for post-2023
years) and assuming a 20% down payment with a 30-year fixed mortgage at an interest rate
of 6.8%, the estimated annual household income required to afford a $265,000 home is
approximately $64,880 – slightly less than the median income level of the City at
approximately $66,700.
It is important to note that according to a variety of sources, including the United States
Department of the Treasury, the delta between wages and housing costs has widened in
recent years. Comparing assumed relatively stagnant wages to verified elevated residential
costs, housing expenses continue to apply significant pressure to many families throughout
the City. Moreover, the fact that other basic necessities such as utilities, car payments, and
groceries have also gotten more expensive in recent times adds to the challenges associated
with comfortable housing costs and/or home ownership.
This rudimentary analysis suggests that a more in-depth Housing Study is warranted, a
finding represented in Diverse Housing for All Stages of Life and the Action Plan.
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COMMUNITY DEVELOPMENT
CITY OF SALEM
Comprehensive Plan 2045
Page 34 of 442
COMMUNITY DEVELOPMENT
CITY OF SALEM
Comprehensive Plan 2045
Page 35 of 442
This plan could not have been wri�en without the dedica�on
and input of City Leadership, Staff, our Commi�ees, and the
community at large. The City of Salem Planning and Zoning
Division would like to extend a special thank you to the
following groups for their contribu�ons of �me, resources,
and/or facili�es:
• Salem Civic Center and staff
• Salem Parks and Recrea�on and staff
• Salem High School faculty, staff, and students
• Virginia Tech – Diane Zahm and MURP students
• Salem Red Sox
• First Bap�st Church
• Calvary Bap�st Church
• Chip and Jo’s
The City of Salem boasts one of the richest histories in the
Commonwealth, from our treasured downtown to our
diverse neighborhoods. Through the formula�on of this plan
we envision a harmonious blend of cherished history and
cu�ng-edge innova�on, where the roots of our heritage
remain firmly planted as we strive for con�nued progress and
evolu�on. Our vision is to preserve the elements of our
history that have proven successful, while seamlessly
integra�ng forward-thinking strategies to embrace a dynamic
and promising future.
DRAFT
Page 36 of 442
ACKNOWLEDGEMENTS
CITY COUNCIL
Mayor Renée Turk
Vice Mayor Anne Marie Green
Councilman Randy Foley
Councilman Hunter Holliday
Councilman John Saunders
PLANNING COMMISSION
Chair Denise “Dee” King
Vice Chair Reid Garst
Commissioner Jackson Beamer
Commissioner Nathan Rou�
Commissioner Mark Henrickson
CITY MANAGEMENT
City Manager Chris Dorsey
Assistant City Manager Rob Light
CITY STAFF
Chuck Van Allman
Will Simpson
Mary Ellen Wines
Max Dillon
Josh Pra�
A.K. Briele
Todd Sutphin
Jeff Ceaser
Larado Robinson
Chief Derek Weeks
Deputy Chief Danny Crouse
Chief Steve Simon
Deputy Chief Ma� Rickman
Annie Tripp
Tommy Miller
Wayne Adkins
Cur�s Hicks
Mike Stevens
Clark Ruhland
John Shaner
Jus�n Kuzmich
Robert Paxton
Troy Loving
Michelle Cock
Carey Harveycu�er
CITIZENS’ ADVISORY COMMITTEE
Eric Goumillout
Angie Pe�y
Wendel Ingram
Carla Ritzler
Catherine Po�er
Duane Smith
Kim Briele
Elizabeth Hill
Ka�e Beach
SUBCOMMITTEE MEMBERS
Jeff Zoller
Garry Lautenschlager
CeeCee Mullaly
Angela Honaker
Mark Thomas Smith
Whitney Leeson
Van Gresham
Anne Lee Stevens
Bernie Jones
Elisabeth Bass
Joe Foley
Jim Wallace
Cindy Shelor
Corey Fobare
Sally Carpenter
Ben Crew
Mark Peterson
Dave Robbins
Jessica Lawrence
Lester Foutz
Mike Supanich
Stella Reinhard
PLANNING CONSULTANT
TOWNSTUDIO - Glenn Walters
METROCOLOGY - Demetri Baches
DRAFT DRAFT
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TABLE OF CONTENTS
INTRO 2
INTRODUCTION 4
WHAT IS A COMPREHENSIVE PLAN? 4
CRITICAL GOALS OF THE PLAN 6
VISION AND PRINCIPLES 9
SALEM’S PRINCIPLES 9
SALEM’S VISION 9
SALEM’S OPPORTUNITY 11
KEY QUESTIONS FOR THIS PLAN 13
SUMMARY OF RECOMMENDATIONS 15
COMMUNITY ENGAGEMENT 18
KEY TAKEAWAYS: 19
CAPTURE FROM COMMUNITY 21
SHOULD ACCESSORY DWELLING UNITS BE ALLOWED? 22
KEY DEFINITIONS 25
COMPLIANCE WITH STATE OF VIRGINIA REQUIREMENTS FOR
COMPREHENSIVE PLANS 27
SUPPLEMENTAL PLANS 29
THEMES AND STRATEGIES 32
COMMUNITY PRIORITIES 34
CONNECTED NEIGHBORHOODS THROUGH PARKS AND GREENWAYS 36
SAFE, MULTI-MODAL CORRIDORS THAT SUPPORT MOBILITY AND IDENTITY 46
VIBRANT REDEVELOPMENT DISTRICTS FOR GROWTH AND INNOVATION 54
DIVERSE HOUSING FOR ALL STAGES OF LIFE 66
A RESILIENT ECONOMY FOR THE NEXT GENERATION 74
OUTSTANDING COMMUNITY SERVICES AND INFRASTRUCTURE 80
REGIONAL COLLABORATION TO EXPAND OPPORTUNITY 88
DRAFT
Page 38 of 442
FROM PLAN TO ACTION 92
ACTION PLAN PLAYBOOK 94
IMPLEMENTATION AND INVESTMENT 94
FUNDING PRIORITY INVESTMENTS 95
OPTIONS / ACTIONS TO ACCOMMODATE GROWTH & DELIVERY OF SERVICES: 96
REGIONAL COLLABORATION TO EXPAND OPPORTUNITY 104
FUTURE LAND USES 106
FUTURE LAND USE PLAN 108
FUTURE LAND USE PLAN MAP 111
EAST BOTTOM CONCEPT 114
CITY ATLAS 130
HISTORY & CULTURE 132
DEMOGRAPHIC TRENDS 136
HOUSING & AFFORDABILITY 142
ECONOMIC RESOURCES 143
TRANSPORTATION 146
COMMUNITY SERVICES 152
NATURAL RESOURCES 158
REGIONAL RESOURCES 162
DRAFT DRAFT
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INTRO
A summary of a Comprehensive Plan
including its purpose and goals,
Salem’s vision for the future, key
opportuni�es, summary
recommenda�ons, and an overview of
the public engagement process used
to develop the plan.
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INTRODUCTION
A Comprehensive Plan is a formal
planning document adopted by
resolu�on to provide aspira�onal and
strategic con�nuity across �me and
to support successive public bodies
with a shared community vision.
The Plan establishes the framework to focus
future public and private investments and
describes the ac�ons needed to realize an
agreed-upon community vision. Because a
Comprehensive Plan is developed through a
ci�zen-driven process, it creates poli�cal and
societal accountability for its success.
In Virginia, comprehensive plans are required
by state law for all coun�es, ci�es, and
towns. The requirements are outlined in
Sec�on 15.2-2223 of the Code of Virginia,
the key elements of which are as follows:
General Requirements
• Prepara�on: Each local planning
commission is responsible for preparing a
Comprehensive Plan for the locality's
physical development.
• Scope: The plan must address present and
future needs and resources to guide and
accomplish coordinated, adjusted, and
harmonious development.
Content Requirements
• Land Use: Designa�on of the general or
approximate loca�on, character, and
extent of various land uses, such as
residen�al, business, industrial,
agricultural, and other categories.
• Transporta�on: Incorpora�on of a
transporta�on plan showing the general
loca�on and extent of exis�ng and
proposed streets, roads, highways,
parkways, railways, bridges, waterways,
terminals, and other public transporta�on
facili�es.
• Community Facili�es: Iden�fica�on of
public facili�es, such as parks, schools,
WHAT IS A
COMPREHENSIVE
PLAN?
Page 43 of 442
5
DRAFT
libraries, public buildings, and other
community services.
• Housing: Assessment of current housing
condi�ons and future housing needs.
• Natural Resources: Planning for
conserving, u�lizing, and protec�ng
natural resources and historical areas.
• Public U�li�es: Plans for the development
and improvement of u�li�es, such as water
supply, wastewater treatment, stormwater
management, and solid waste disposal.
• Economic Development: Consider the
locality’s economic development needs
and poten�al strategies.
• Environmental Protec�on: Addressing
measures to protect the environment, such
as flood control and pollu�on preven�on.
3. Planning Process
• Public Par�cipa�on: There must be
opportuni�es for public involvement and
input during the development of the plan.
• Review and Adop�on: The planning
commission must hold at least one public
hearing before recommending the plan to
the local governing body. The local
governing body must also hold a public
hearing before adop�ng the plan.
• Periodic Review: The Comprehensive Plan
must be reviewed at least once every five
years to determine if amendments are
necessary. The goal would be to have it be
reviewed more regularly to ensure its use
and efficacy.
4. Implementa�on
• Zoning and Subdivision Ordinances: The
Comprehensive Plan serves as a guide for
the development and implementa�on of
zoning and subdivision ordinances.
• Capital Improvement Program (CIP): The
plan should align with the locality’s CIP,
which outlines the funding and �ming of
public infrastructure projects.
5. Coordina�on
• Regional Planning: Coordina�on with
neighboring locali�es and regional
planning agencies to address issues that
cross jurisdic�onal boundaries.
• State and Federal Requirements:
Compliance with relevant state and federal
regula�ons and policies.
6. Documenta�on
• Maps and Diagrams: Inclusion of maps,
diagrams, charts, and other visual aids to
illustrate the plan’s proposals.
• Textual Descrip�on: Comprehensive
narra�ve explaining the goals, objec�ves,
and strategies of the plan.
7. Special Considera�ons
• Urban Development Areas (UDAs):
Locali�es are encouraged to designate
UDAs to focus development in areas
where it can be more efficiently served by
public services.
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• Affordable Housing: Addressing the need
for affordable housing and strategies to
meet this need.
• Environmental and Historic Preserva�on:
Iden�fica�on and protec�on of
environmentally sensi�ve and historic
areas.
CRITICAL GOALS OF
THE PLAN:
1. Integrate exis�ng plans and
ini�a�ves into a community-wide
vision for the future.
2. Create a resource to inform policy
decisions.
3. Set priori�es and responsibili�es.
4. Outline specific goals and
strategies to achieve the vision.
5. Align Strategic Plans, Capital
Improvement Plans (CIP), Budgets,
and Department Ac�on Plans.
6. Used by Staff and Leadership to
ini�ate tasks and make decisions.
WHAT DOES IT INCLUDE?:
The Salem Comprehensive Plan includes
goals, strategies, area plans, and
implementa�on measures that reflect the
community-driven process. The Plan is a
star�ng point – where the vision is
ar�culated and implementa�on is iden�fied.
It lays the framework for future ac�on but
purposefully does not resolve all the goals,
plans, and measures iden�fied by the
Community. The Plan itself iden�fies and
describes the strategies that must be
implemented by the community to realize the
agreed-upon vision.
HOW TO USE IT:
As the City’s playbook for success, this
document consists of wri�en
recommenda�ons supported by maps,
defini�ons, and ac�on items to guide City
leaders in making decisions that will impact
Salem over the next 20 years. It should be
used when departments are making plans for
the year when budgets are being created and
to influence the City’s long-term focus and
work.
This Comprehensive Plan is a guiding
document, and is to be used in that capacity.
It sets the vision and strategic
recommenda�ons for future collabora�ve
work so the City can achieve its vision. In
that regard, it is not a regulatory or binding
set of recommenda�ons.
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SALEM IN A SNAPSHOT
Throughout centuries of
storied history, the City of
Salem con�nues to be a place
its residents are proud to call
“home.”
Industrial roots permeate the
modern business environment,
and both small enterprises and
corporate commercial ventures
contribute to a healthy
regional and global market.
Supreme City services, schools,
and recrea�onal facili�es
a�ract and serve residents and
visitors alike.
A healthy blend of tradi�on
and innova�on defines the
City’s ambi�ons, posi�oning
Salem for con�nued
prosperity.
Popula�on = 25,477
Median Age = 40.3
• State of Virginia = 39.3
• Roanoke County= 43.7
• Roanoke City = 39.1
Recent Growth = .46%
(Last 10 years approximate)
• State of Virginia = 7.65%
• Roanoke County= 5.53%
• Roanoke City = 1.14%
POPULATION
Addi�onal, more extensive informa�on can be found in the City
Atlas of the Comprehensive Plan.
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SALEM IN A SNAPSHOT
Median Household
Income (2023)
= $66,716
• State of Virginia =$90,974
• Roanoke County=$82,931
• Roanoke City = $52,671
Median Property Value
= $265,000
State of Virginia = $410,032
Roanoke County= $309,000
Roanoke City = $260,000
Cost of Living Index*
= 86.1
State of Virginia = 103.6
Roanoke County = 87.2
Roanoke City = 86.5
Number of Households
= 10,100
Homeownership Rate
= 63.5%
State of Virginia = 69.1%
Roanoke County = 78.7%
Roanoke City = 51.7%
Rental Rate = 36.5%
State of Virginia = 30.9%
Roanoke County= 20.43%
Roanoke City = 48.3%
*The Cost of Living Index is a measure that compares the average expenses of goods and services (like
housing, food, and transporta�on) between different loca�ons. For this comparison, the Na�onal Cost
of Living is100.
INCOME HOUSING
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The Salem Comprehensive Plan
is the result of engaged ci�zens
and stakeholders contribu�ng to
a shared and agreed-upon vision
for their community.
“Salem is a beau�ful and proud
City in the mountains. Our people
are our greatest assets, and our
“small-town” feel defines our
character.
Our commitment to economic
opportuni�es, nature and the
outdoors, diverse neighborhoods,
history, community services,
sports, and best-in-class schools
foster a pride of place and a unique
quality of life that is shared by all
our ci�zens.
As we encounter change, we will
respond wisely, learning from our
history and embracing the future
with a fresh mindset and a
commitment to excellence.”
VISION AND PRINCIPLES
SALEM’S
PRINCIPLES:
The following principles guide our ac�ons
and policies. They represent fundamental
truths that we strive for as we ini�ate
policies, codes, plans, designs, and
construc�on projects.
Culture and History
We value our history while posi�oning
ourselves for a prosperous future: Our
people and historic neighborhoods are
defining elements of our sense of place. We
acknowledge the need to protect the visual
character of our City.
Our Downtown is the heart of our
community: We will con�nue to nurture its
vitality, safety, character, and ways to bring
people together.
We are linked physically and culturally with
our mountains and rivers:We enable
sensi�ve ways to promote access and use of
these important natural features and work
regionally to promote and protect their
health.
SALEM’S VISION
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Mobility
We value walkable and bikeable
connec�vity: Our streets, greenways, and
trails form an interconnected, scaled, ra�onal
network that provides several convenient
routes that are bikeable and walkable to
des�na�ons such as parks, open spaces,
shops, work, and school.
Our neighborhoods are linked with our
community assets: By expanding upon our
sidewalks, bikeways, and trail networks, all of
our ci�zens can easily access routes that
connect us to our natural and cultural assets.
Community Character
We have high-quality – complete
neighborhoods that are open to a diverse
popula�on.Our neighborhoods retain their
character as they add new and diverse
residents in the future and open their arms to
contextually appropriate infill development
and redevelopment.
We live and work on safe, human-scaled
streets: Our streets accommodate mul�ple
forms of transporta�on and are designed
appropriate to their context and to maximize
mobility, safety, comfort, connec�vity, and a
place to shop, park, stroll, greet friends, and
hold events.
We place high value on our public realm:
Our sense of community, character, pride,
and sense of place is defined by the design
quality of our public realm, which includes
our streets, parks, public spaces, open
spaces, and our natural resources.
We value our best-in-class parks and
recrea�on:In addi�on to having high-quality
ac�ve sports fields and sports tourism, our
neighborhoods have a variety of
neighborhood-scaled parks that support all
age groups, abili�es, and ways access to
them on foot, bike, or other.
We value reuse and infill development: We
encourage new development to be located
where there is vacant land or land best
posi�oned for redevelopment that is already
serviced by infrastructure. Doing so will
reduce areas that are not performing as well
as others and offer a place for housing and
business diversity.
We strive for more diversity and unique
ways of living:We are mindful of housing
affordability, changes in the marketplace,
desires of younger folks, as well as the needs
of our seniors, and we shape our
neighborhoods in ways that accommodate all
our ci�zens.
Economic Opportunity
We balance growth with preserving our
sense of place and character: We accept our
slower rate of growth but recognize that we
can’t stand s�ll. We focus on areas for
growth that create the highest opportuni�es
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for something that reflects newer markets
and preferences, while protec�ng our historic
neighborhoods.
We have a clear economic strategy:“One
that’s rooted in sustainable growth with
industry diversifica�on and real estate
development, achievable goals for talent and
business a�rac�on and reten�on, and
establishing stronger regional and statewide
partnerships to help our City thrive.” (from
Economic Development’s Strategic Plan)
We are fiscally responsible: Our government
services are fiscally responsible and maximize
return on investment, and we support
entrepreneurial ventures, educa�on, and
development that will strengthen our local
economy.
We promote equity for our ci�zens: Our
ci�zens have access to a diverse range of
dignified, affordable, and market-rate housing
choices to rent or purchase and easy access
to community ameni�es, parks, open spaces,
educa�on, assistance, and services.
We are regional partners: We promote
working in partnership within our region to
maximize economic development, marke�ng,
educa�on, infrastructure service,
environmental stewardship, transporta�on,
health and safety, and connec�vity.
Environmental Stewardship
Our built environment is in harmony with
the natural environment: We promote
design and engineering prac�ces that ensure
the health of our rivers, streams, and creeks.
We recognize that new developments and
mul�modal streets can be suppor�ve of
environmental stewardship: We create plans
and policies that promote walking and
cycling, public transporta�on possibili�es,
providing shade with tree plan�ngs, and
promo�ng greener buildings.
SALEM’S
OPPORTUNITY
A CITY THAT MOVES
FORWARD WHILE RESPECTING
ITS PAST
Salem is a proud city that recognizes the
importance of its people and its sense of
community. The landscape of the Virginia
Blue Ridge Mountains, the history, scale, and
character of its neighborhoods, the growing
vibrancy of its downtown, its best-in-class
parks and recrea�on network, its high-quality
school system, and its access to the Roanoke
River provide it a character, sense of place
and history that demands a careful approach
to balance growth and preserva�on.
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This Comprehensive Plan looks out 20
years. The Plan describes specific principles,
strategies, and ac�ons that together enable
Salem to act on its vision and values. The
plan considers that growth must be
accomplished in ways that support the City’s
vision of strong neighborhoods,
environmental harmony, and access and
fairness for its ci�zens. These are to be
accomplished by the applica�on of well-
tested urban planning principles that channel
growth toward the land that is the most
suitable for development based on economic,
cultural, social, and environmental principles.
Salem is a small-town se�ng, and historically,
it has not had the types of growth pressures
that have caused it to lose its sense of place
and character. Salem has grown slowly in the
recent past and is only now feeling the
poten�al impacts of accelerated
development within its boundaries.
These new developments and current market
preferences are reshaping select parts of the
city, causing stress. Salem can cra� a vision
of the future to shape new growth using a
set of tools that establishes predictable and
balanced outcomes.Salem’s future needs to
be carefully planned so that the balance and
harmony that make it special today are
nurtured, updated, and best posi�oned for
the next genera�on to benefit from.
With the crea�on of this Comprehensive
Plan, Salem will con�nue to evolve based on
its deep apprecia�on and connec�on with its
history, the natural environment, resilient
planning principles applied city-wide, and
equitable access to housing, parks, open
spaces, and services. It acknowledges that
growth for growth’s sake is not Salem’s
vision. It recommends ways that balance
preserva�on and protec�on while also
accommoda�ng expanding diversity,
uniqueness, and housing affordability in
logical loca�ons that could use investment
and an economic boost.
The key to the future is to reposi�on
underperforming parts of Salem with plans
that encourage new and unique districts
suppor�ve of varied employment and
housing opportuni�es.
This includes con�nued efforts to make the
large arterial roadways that bisect the City,
such as East Main Street, West Main Street,
and Apperson Drive, more livable with safer
crossings, slower speeds, mul�purpose paths,
streetscape, access management, and
gateway elements. It includes “place-based”
planning to help guide the redevelopment of
the East Bo�om area, South of Downtown,
Apperson Drive, and por�ons of East Main
Street into diverse, highly integrated mixed-
use districts that have livable streets, parks
and open spaces, connec�vity, and walkable
des�na�ons.
The Plan promotes the development of
“people places” such as parks, river access,
natural areas, and urban places to gather,
which will encourage walking and cycling
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along with transit as op�ons for mobility
that impact residents more broadly than
auto-centric policies and development can.
Leveraging the Roanoke River Greenway with
adjacent compa�ble land uses and higher
levels of connec�vity will take advantage of
that important piece of public infrastructure.
Focusing on vacant infill lots and their
feasibility for a�rac�ve and affordable
housing and mixed-use development will
enable sensible popula�on growth on land
already serviced with infrastructure.
The Plan acknowledges that Salem is highly
woven into the Roanoke Valley and shares
roadways and borders with the City of
Roanoke and Roanoke County. Coopera�on
and collabora�on will need to be maintained
within the region so that cross-jurisdic�onal
iden��es are allowed to be expressed within
a common perspec�ve about regional issues
such as open space, roadways, waterways,
housing, and stormwater management.
Lastly, the Plan considers that the hallmarks
of great and las�ng places include
protec�ng the natural assets that define it,
promo�ng cultural and economic diversity,
ensuring inclusion, and establishing the
physical and social infrastructure and
frameworks that enable people to share,
prosper, gather, work, recreate, walk, bike,
and connect freely with one another.
KEY QUESTIONS
FOR THIS PLAN:
“How can we diversify our
housing, popula�on, and
business offerings while retaining
the sense of place and character
that we cherish?”
“How can we prepare areas of the
city for new and exci�ng
redevelopments while suppor�ng
the businesses and residents that
are already there?”
“What tools do we need to create
to fit new development into
exis�ng pa�erns, ensure high
quality, and ensure we maintain
our aesthe�cs?”
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The Salem Farmers Market draws residents and visitors Downtown for
fresh foods and community connec�ons and is one of the many events
hosted by the City.
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1. Iden�fy Areas to Capture Poten�al
Growth – Define priority areas for new
place-based development while
strengthening and suppor�ng exis�ng
neighborhoods.
2. Expand Mixed-Use Development –
Expand and refine the defini�on of Mixed
Use to foster walkable, vibrant communi�es.
3. Promote Revenue-Genera�ng
Development – Support business growth
and job crea�on through strategic
investments and policies.
4. Address Housing Needs – Explore
strategies to improve housing affordability,
diversity, and accessibility, with a focus on
younger genera�ons and seniors.
5. Create Walkable Neighborhoods –
Develop and implement Complete Streets
that priori�ze pedestrian-and bike friendly
neighborhoods
6. Provide Neighborhood Parks –
Ensure access to equitably distributed parks
within both exis�ng and future
neighborhoods.
7. Expand and Enhance the Roanoke
River Greenway Experience – Extend
the Greenway into Salem’s neighborhoods and
commercial districts to enhance access and
connec�vity. Posi�on Salem as a premier “trail-
oriented City,” leveraging outdoor recrea�on.
8. Con�nue to provide excellent
Community Services – Provide the
resources and and staffing needed to con�nue
to offer these services into the future.
9. Strengthen Regional Collabora�on –
Promote collabora�on around economic
growth, connec�vity, open space preserva�on,
and housing solu�ons across the region.
10. Align Ac�ons with Budget Priori�es
– Define and priori�ze key ini�a�ves within
budget constraints and across departments.
SUMMARY OF
RECOMMENDATIONS
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Simple, �me-tested urban planning principles—
when implemented though�ully and with high-
quality execu�on—can enhance Salem’s
economy, strengthen neighborhood connec�ons,
and boost overall connec�vity. By fostering
walkability and embracing placemaking, Salem
can secure a vibrant and sustainable future.
Page 55 of 442
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Page 56 of 442
18
DRAFT DRAFT
COMMUNITY
ENGAGEMENT
Community engagement was a
priority within the process to
create the plan. Over the course
of the plan’s development, there
were mul�ple opportuni�es for
the public to provide input, voice
concerns, and comment on and
shape in-progress plans.
Efforts were made along the way to adjust
the approaches in order to reach as many
segments of the community as possible.
Workshops were scheduled throughout the
process of crea�ng the plan so that input
directly influenced the development of the
plan. Several techniques were used to
engage the community, including
presenta�ons, pop-ups, polling, table
exercises, and one-on-one or group
mee�ngs.
ADVERTISING ENGAGEMENT
The City used mul�ple methods to drive
engagement, including direct mail, a�ending
church services, press releases, flyers,
a�ending community events such as The
Pumpkin Fest and a Salem Red Sox baseball
game, managing a project web site, social
media, print media, and signage.
PLANNING COMMISSION, AND
CITY COUNCIL
The consultants and planning staff met with
the Planning Commission and City Council at
key milestones to solicit feedback on the
development of the dra� plan. These
mee�ngs were both public mee�ngs, and
workshops.
WEB AND MEDIA PRESENCE
The Comprehensive Plan was developed
alongside a 24/7 web presence via the City
website that allowed free and open access to
key plan documents as well as a pla�orm for
the public to interface with and react to the
plan’s development. The plan was adver�sed
and reported on in a variety of local media,
including press releases, email, and the City ’s
social media pla�orms.
PUBLIC ONLINE POLLING
The plan was influenced by online public
polling that mirrored the topics within the
process of crea�ng the plan. The polling
began a dialogue about Salem’s strengths as
a community, evaluated ci�zen sa�sfac�on
Page 57 of 442
19
DRAFT
with exis�ng City services and quali�es,
discussed op�ons for growth, housing, open
space, and parks, and offered a glimpse into
public preferences for priori�zing future
investment. Our ini�al polling a�racted over
600 responses and provided the plan
guidance on key issues.
PUBLIC MEETINGS:
Five in person public workshops
were conducted with the
community. These were focused
on specific topics as follows:
1. Plan, Vision, and Themes
2. Transporta�on corridors
3. Parks, trails, and open space systems
4. Housing
5. Strategies and Vision for the East
Bo�om District
The mee�ngs offered the community the
chance to share ideas and priori�es through
live polling and chat func�on. One mee�ng
was held with the Students at Salem High
School. A final public community mee�ng
was held at the Salem Civic Center, where
exhibit boards were set up to reveal the
Themes and Strategies, a dra� Future Land
Use Map (FLUM), and the Focal Area Plan for
East Bo�om. All workshop exhibit materials
were published online and translated into a
user-friendly format for viewers to navigate
and respond to survey ques�ons or provide
comments at their own pace.
KEY TAKEAWAYS:
Several important topics and
concepts came to the forefront
of our varied discussions while
conduc�ng the planning process:
• Salem residents overwhelmingly
expressed pride and sa�sfac�on in
calling this City home. As the community
looks toward the future, there was a
strong desire to protect and build upon
the quali�es that make Salem special—its
small-town charm, strong sense of place,
and connected neighborhoods.
• Growth is welcomed, but with care and
inten�onality. The community supports
development that enhances Salem’s
character, brings new life to the City, and
broadens opportunity. By encouraging a
mix of housing op�ons—including
affordable units, diverse densi�es, and
homes that meet the needs of younger
residents and aging seniors—Salem can
a�ract a wider popula�on while
suppor�ng its exis�ng community.
• Historic neighborhoods, beloved for
their character and heritage, are deeply
valued. Preserving these areas remains a
top priority, with future planning efforts
aimed at reinforcing their unique iden�ty.
Page 58 of 442
20
DRAFT DRAFT
• Housing emerged as a key issue. While
there is recogni�on of the need for
expanded offerings—including smaller
infill homes, Accessory Dwelling Units
(ADUs), and the possibility of
manufactured homes in new areas—there
is also cau�on. Community members
emphasized the importance of quality,
though�ul integra�on, and clear
guidance on where such changes would
be appropriate.
• There was broad agreement on the need
to reimagine Salem’s major
transporta�on corridors. These areas
must evolve in response to shi�ing retail
trends, growing traffic concerns, and the
need for safer, mul�-modal
transporta�on op�ons. Each corridor has
its own character, and tailored strategies
should reflect and elevate their individual
roles within the broader City vision.
• Recrea�on and green space access
remain vital community values. Many
residents expressed a strong interest in
expanding neighborhood-scale parks that
are easily walkable from homes, as well
as enhancing connec�vity to the
Roanoke Greenway. The Greenway, in
par�cular, is seen as a standout asset
with the poten�al to knit neighborhoods
together and link residents to natural
spaces and City ameni�es.
• Concerns about property maintenance
and the appearance of certain areas
were also raised. Addressing these issues
will require a shared understanding of
current regula�ons and a collabora�ve
approach to policy enforcement and
support.
Together, these priori�es shape a shared
vision for Salem—one rooted in respect for
the past, responsiveness to present needs,
and readiness for a resilient, inclusive
future.
Investments in planning should
be scoped to create the tools
needed to provide the
protec�on and preserva�on
outcomes expressed by
residents, incen�vize new
housing that is more diverse and
affordable, a�ract new
businesses in walkable pa�erns,
and create small area plans that
define how new developments
will encourage a revitalized City
over �me, in support of the
Comprehensive Plan’s Vision.
Page 59 of 442
21
DRAFT
CAPTURE FROM COMMUNITY
Various polling exercises conducted throughout the process
focused on housing, growth, and development to get a feel
for how Salem might best accommodate the produc�on of
housing that is affordable to more of its ci�zens.
The polling suggested that Salem is divided on growth and
housing. Many residents didn’t want the City to grow or
grow slowly, while others were more accommoda�ng of
growth. Interes�ngly, the polling also showed that many
residents would like more houses that were a�rac�ve to
more market segments, would be appealing to a younger
genera�on, and would be priced more modestly.
0
20
40
60
80
100
120
Seniors New Families Professional
Singles and
Young Couples
Workforce
Housing
BROADENING SALEM’S HOUSING OFFERINGS
SHOULD FOCUS ON:
(online poll)
Accessory
Dwelling
Units
No Changes
Be Made
Other
Page 60 of 442
22
DRAFT DRAFT
0 10 20 30 40 50 60 70 80
Mul�story Apartments
Quadplexes
Townhouses
Tiny homes
Accessory Dwelling Units
Two family dwellings
Manufactured homes
No change
Other
TYPES OF HOUSING RESIDENTS WOULD LIKE TO BECOME
MORE ACCESSIBLE / AVAILABLE
0
50
100
150
200
250
300
(online poll)
SHOULD ACCESSORY DWELLING UNITS BE ALLOWED?
Yes, by right Yes, if approved
by Council
No Not Sure
(online poll)
Page 61 of 442
23
DRAFT
Yes, with
standards
55%30%
15%
CONSIDERING MANUFACTURED HOUSING AS A MEANS TO
IMPROVING HOUSING AVAILABILITY AND AFFORDABILITY
No Unsure/
Other
(Online Poll)
Page 62 of 442
24
DRAFT DRAFT
76%
24%
(August 2024 Open House)
Yes, with appropriate regula�ons No
51%49%
(from August 2024 Open House)
SHOULD ADU’S BE CONSIDERED / ALLOWED?
SHOULD MANUFACTURED HOUSING BE EXPLORED OUTSIDE
OF MANUFACTURED HOME PARKS?
Yes, with appropriate regula�ons No
Page 63 of 442
25
DRAFT
KEY DEFINITIONS
Urban Planning Terms – Simple
Defini�ons
Accessory Dwelling Unit (ADU)
A small, separate living space on the same
property as a main home. Examples include
garage apartments or backyard co�ages.
Affordable Housing
Housing that costs no more than 30% of a
household’s income, making it accessible to
low- or moderate-income people as defined
by the department of Housing and Urban
Development (HUD).
Average Daily Trips (ADT)
Average Daily Trips (ADT) is the average
number of vehicle trips generated to and
from a loca�on or roadway segment per day,
typically calculated over a 24-hour period.
Bikeability
How easy and safe it is to get around a place
by bicycle.
Bikeable
Describes a place where riding a bike is safe,
convenient, and comfortable.
Community Services
Public services that support daily life and
well-being, such as schools, libraries,
healthcare, parks, and emergency services.
Complete Streets
Roads designed for safe use by everyone—
people walking, biking, driving, or using
public transit—regardless of age or ability.
Connec�vity
How well streets, paths, and transit routes
link places, making travel more direct and
convenient.
Corridor Study
A planning review of a major road or transit
route to improve safety, traffic flow,
development, and access.
Dayligh�ng Streams
The process of uncovering buried or piped
streams and restoring them to a more
natural, open condi�on.
Economic Development
Efforts to grow jobs, businesses, and
investments in a community to improve its
economy and quality of life.
Floodplain
Land next to a river or stream that may flood
during heavy rain or snowmelt.
Floodway
The central part of a floodplain where water
flows fastest and deepest during a flood—
development is usually restricted here.
Housing Affordability
A measure of whether people can afford to
rent or buy homes based on their income
and local housing costs.
Housing Density
The number of homes in a specific area, such
as per acre or square mile.
Page 64 of 442
26
DRAFT DRAFT
Mixed-Use
A development or area that combines housing,
businesses, and other uses in one place to
encourage walking and reduce car use.
Place-Based Planning
A planning approach that focuses on the unique
needs and strengths of a specific loca�on or
community.
Regional Coopera�on
When neighboring ci�es, towns, or coun�es
work together on shared challenges like
transporta�on, housing, or environmental
protec�on.
Sharrows
(shared lane markings) are road symbols used to
indicate that a travel lane is shared by both
bicycles and motor vehicles. They remind
drivers to expect cyclists and guide cyclists on
proper lane posi�oning.
Small Area Planning
Detailed planning for a specific part of a city or
town, like a neighborhood or district, to guide
growth and improvements.
Walkability
How friendly a place is for walking, based on
things like sidewalks, safety, and access to
des�na�ons.
Walkable
Describes a place where walking is safe,
convenient, and pleasant for people of all
ages and abili�es.
Zoning Terms:
Form-Based Zoning
A zoning approach that focuses on the
physical form and appearance of buildings
and public spaces, rather than their
specific use.
Euclidean Zoning
A tradi�onal zoning method that
separates land uses into specific
geographic zones (e.g., residen�al,
commercial, industrial) with strict rules
about what can be built in each.
Hybrid Zoning
A zoning system that combines elements
of both form-based and Euclidean zoning
to allow for more flexibility in land use and
design.
Page 65 of 442
27
DRAFT
Notes:
• Transporta�on Plan formed regionally by the Long Range
Transporta�on Plan created by RVARC in conjunc�on with local
input and ini�a�ves
• Historic areas designated by registra�on with State and Na�onal
Historic Registries
• Water resources outlined in Resilience Plan and Municipal Water
Service Plan
• Salem Capital Improvement Plan
• Resilience described within Salem’s Resilience Plan
COMPLIANCE WITH
STATE OF VIRGINIA
Ar�cle 3. The Comprehensive Plan.
§ 15.2-2223. Comprehensive plan to be prepared and adopted; scope and purpose.
A. The local planning commission shall prepare and recommend a Comprehensive Plan for the
physical development of the territory within its jurisdic�on and every governing body shall
adopt a Comprehensive Plan for the territory under its jurisdic�on.
In the prepara�on of a comprehensive plan, the commission shall make careful and
comprehensive surveys and studies of the exis�ng condi�ons and trends of growth, and of
the probable future requirements of its territory and inhabitants. The Comprehensive Plan
shall be made with the purpose of guiding and accomplishing a coordinated, adjusted and
harmonious development of the territory which will, in accordance with present and probable
future needs and resources, best promote the health, safety, morals, order, convenience,
prosperity and general welfare of the inhabitants, including the elderly and persons with
disabili�es.
The Comprehensive Plan shall be general in nature, in that it shall designate the general or
approximate loca�on, character, and extent of each feature, including any road improvement
and any transporta�on improvement, shown on the plan and shall indicate where exis�ng
lands or facili�es are proposed to be extended, widened, removed, relocated, vacated,
narrowed, abandoned, or changed in use as the case may be.
The State of Virginia’s Code of Virginia 15.2-2223 requires that comprehensive
plans be developed according to the following Ar�cle 3 and include certain
elements as shown on the table on the le� hand page:
Page 66 of 442
28
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A. PREPARATION OF A
COMPREHENSIVE PLAN
• All Chapters
B. TRANSPORTATION PLAN
• Roanoke Valley Transporta�on Plan
• Safe, Mul�-modal Corridors To Enhance Our
Image and Character Chapter
• Neighborhoods Connected to Parks, Open
Spaces, and Greenways Sub Chapter
C. LONG RANGE PLAN
RECOMMENDATIONS
1. Areas of Public and Private Development
and Use
• Strategic Redevelopment to Promote New
Housing, Diversity, and Businesses Sub
Chapter
• Housing That Fits Our Needs and Supports
Our Neighborhoods
2. Designated System of Community Service
Facili�es
• City Data Chapter
• Best in Class Community Services and
Infrastructure That Meet the Needs of our
Ci�zens Sub Chapter
3. Designa�on of Historic Areas and Areas
for Urban Renewal
• Strategic Redevelopment to Promote New
Housing, Diversity, and Businesses Sub
Chapter
• An Economy and Workforce that will Carry
Salem into the Future Sub Chapter
4. Water Resource Areas
• City Data Chapter
• Best in Class Community Services and
Infrastructure That Meet the Needs of our
Ci�zens Sub Chapter
• Neighborhoods Connected to Parks, Open
Spaces, and Greenways Sub Chapter
5. Capital Improvement Plans
• Ac�on Plan Chapter
6. Recycling Centers
• City Data Chapter
7. Military Bases (N/A)
8. Corridors and Routes for Electric
Transmission Lines of 150 kv or more (N/A)
9. Areas for Affordable Housing
• Strategic Redevelopment to Promote New
Housing, Diversity, and Businesses Sub
Chapter
• Housing That Fits Our Needs and Supports
Our Neighborhoods Sub Chapter
10. Strategies to Provide Broadband
Infrastructure N/A
• City Data Chapter
11. Plan for Resilience
• Salem, Virginia Resilience Plan
• Strategic Redevelopment to Promote New
Housing, Diversity, and Businesses Sub
Chapter
• An Economy and Workforce that will Carry
Salem into the Future Sub Chapter
• Regional Partnerships to Enhance
Opportuni�es
COMPREHENSIVE PLAN COMPLIANCE SUMMARY
Page 67 of 442
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Significant Projects: Six Year Improvement Projects (Salem)
119562 #SMART22 - ROANOKE RIVER GREENWAY EXTENSION 9999 Salem Enhancement Salem
125090 ROANOKE RIVER GREENWAY - APPERSON TO COOK CONNECTOR 9999 Salem Enhancement Salem
127468 ELIZABETH GREENWAY PHASE 2 9999 Salem Enhancement Salem
119474 #SMART22 - APPERSON DR (RTE 11)/ORCHARD INTERSECTION IMPROV 11 Salem Primary Salem
119475 #SMART22 - DOWNTOWN SALEM - COLLEGE AVENUE IMPROVEMENTS 11 Salem Primary Salem
110574 #SGR18LB - APPERSON DRIVE BRIDGE REPLACEMENT 11 Salem Urban Salem
110689 #SGR18LB - COLORADO ST BRIDGE REHABILITATION 11 Salem Urban Salem
119473 #SMART22 - DOWNTOWN STREETSCAPE IMP WHITE OAK TO MARKET 11 Salem Urban Salem
111367 #SMART18 - MASON CREEK GREENWAY PH3 - 419 MULTIMODAL IMPRV 419 Salem Urban Salem
113142 DOWNTOWN SALEM - ROANOKE BOULEVARD 9999 Salem Urban Salem
113566 ELIZABETH GREENWAY 9999 Salem Urban Salem
121998 FRANKLIN STREET IMPROVEMENTS - SALEM 9999 Salem Urban Salem
122903 INTERSECTION SAFETY IMPROVEMENTS - CITY OF SALEM 9999 Salem Urban Salem
125070 CITY OF SALEM PEDESTRIAN CROSSINGS 9999 Salem Urban Salem
UPC Description Route District Road System Jurisdiction
Heartland Corridor
Crescent Corridor
W. Main St E. 4th S
t
E. Main
S
t
E. 4th St
Corridors of Statewide Significance (CoSS) in Virginia are the state’s most important
mul�modal transporta�on corridors—highways, rail lines, transit routes, ports, and airports—
that connect major regions, economic centers, and ac�vity hubs within Virginia and link the
Commonwealth to other states and the na�on. They are designated by the Commonwealth
Transporta�on Board (CTB) to guide long-range planning and investment decisions.
Transporta�on projects will be developed in coordina�on with VTrans. The City of Salem is situated
within the designated Roanoke Regional Network (see h�ps://vtrans.virginia.gov/interactvtrans/
map-explorer for boundary map, also shown below within a vigne�e.), and Regional Network VTrans
needs are a priority for ongoing/future project development and design. See h�ps://
vtrans.virginia.gov/mid-term-planning/mid-term-needs-and-priori�es for more informa�on
regarding project criteria/regional needs.
VDOT Corridors of Statewide Significance:
COORDINATION WITH VIRGINIA DOT/VTRANS
Refer to Interact VTrans Map
(h�ps://vtrans.virginia.gov/
interactvtrans/map-explorer )
for precise corridor
categoriza�on/naming.
Roanoke Regional Network
Map
Page 68 of 442
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DRAFT DRAFT
These documents, an assortment of
both localized and regional missions,
collec�vely guide Salem’s efforts in
urban planning, economic
development, downtown
revitaliza�on, and educa�onal
excellence, ensuring a coordinated
approach to the City’s future growth
and prosperity.
Economic Development Strategic Plan
(2023-2028):
h�ps://salemva.gov/DocumentCenter/View/
5364/Salem-Economic-Development-
Strategic-Plan-2023-2028
Downtown Plan:
h�ps://salemva.gov/DocumentCenter/View/
2489
The Roanoke Valley-Alleghany Regional
Commission (RVARC) Regional Housing
Market Analysis
h�ps://rvarc.org/wp-content/uploads/
2023/12/Region-Housing2020FINAL.pdf
h�ps://rvarc.org/wp-content/uploads/
2023/12/Regional-Housing-Market-
Analysis-Study-05122021.pdf
Salem City Schools Comprehensive Plan
(2016-2022):
h�ps://www.boarddocs.com/vsba/slmsdva/
Board.nsf/files/ABLRZS70760C/$file/2016-
2022%20Division%20Comprehensive%20Plan
.pdf
Roanoke Valley Transporta�on Plan (RVTP):
h�ps://rvarc.org/wp-content/uploads/
2023/12/RVTP-approved-1-26-23.pdf
Salem, Virginia Resilience Plan (2023):
h�ps://salemva.gov/DocumentCenter/View/
6031/Salem-Resilience-Plan
Bikeway Plan for the Roanoke Valley Area
Metropolitan Planning Organiza�on (2012
Update)
h�ps://rvarc.org/wp-content/uploads/
2023/12/RVAMPO-BikewayPlan-
2012Update.pdf
Greenway Plan
h�ps://greenways.org/about-the-greenways/
greenway-plan/
Salem Tourism Report – to be completed in
2025
City of Salem Solid Waste Management Plan
Roanoke Valley Allegheny Regional Hazard
Mi�ga�on Plan
h�ps://rvarc.org/wp-content/uploads/
2023/12/RVAR_Hazard_Mi�ga�on_Plan_
2019.pdf
SUPPLEMENTAL PLANS
Including but not limited to:
Page 69 of 442
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Page 70 of 442
32
DRAFT DRAFTDRAFTDRAFT
THEMES AND
STRATEGIES
Community Priori�es Organized into
Synergis�c Themes and Strategies.
Page 71 of 442
33
DRAFT
The Salem Library is a community hub at the City’s center.
Page 72 of 442
34
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COMMUNITY PRIORITIES
1. Connected Neighborhoods through Parks and Greenways
Every neighborhood will enjoy access to parks, open spaces,
greenways, and trail networks.
2. Safe, Mul�-Modal Corridors That Support Mobility and Iden�ty
Key transporta�on corridors will be transformed with safe, mul�-
modal infrastructure—invi�ng pedestrians and cyclists, calming traffic,
and projec�ng a forward-looking city image through high-quality
design.
3. Vibrant Redevelopment Districts for Growth and Innova�on
Embracing mixed-use redevelopment that supports a growing and
diverse popula�on, fuels economic innova�on, and builds vibrant
districts with dis�nct character.
4. Diverse Housing for All Stages of Life
Neighborhoods will be supported by housing that fits the evolving
needs of Salem residents.
5. A Resilient Economy for the Next Genera�on
Focusing on diversifying industry, a�rac�ng and retaining talent,
suppor�ng local business, and leveraging strong partnerships to
ensure long-term prosperity.
6. Outstanding Community Services and Infrastructure
Remain commi�ed to delivering best-in-class public services that
meet the expecta�ons of today’s ci�zens and prepare us for
tomorrow’s needs.
7. Regional Collabora�on to Expand Opportunity
Ac�vely building partnerships with regional and state en��es,
recognizing that collabora�on is key to unlocking new opportuni�es,
sharing resources, and amplifying our collec�ve impact.
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The Roanoke Greenway creates a great opportunity for Salem to expand upon its
greenway and trails networks to create a City linked to its natural areas, its parks,
and to the Blue Ridge region. Exploring methods to increase neighborhood
accessibility to parks, open space, and greenways will enhance environmental
equity and quality of life for all residents.
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CONNECTED NEIGHBORHOODS
THROUGH PARKS AND GREENWAYS
Goal:
Commit planning efforts
to explore and develop
parks, open spaces,
greenways, bikeways,
and trails that link with
neighborhoods across
the City.
Context:
Salem’s se�ng within the Blue Ridge
Mountains, the Roanoke River,
investments in the Roanoke River
Greenway, and its natural landforms/
waterways create an opportunity to
maximize access to the outdoors. This
corresponding city plan, over �me, will
elevate household connec�vity to
exis�ng and future parks, open spaces,
greenways, trails, and natural areas.
Salem has the founda�on to maximize
its natural se�ng and claim stake as a
regional hub for all types of outdoor
recrea�on and to a�ract people because
of these assets.
North Carolina Department of
Transporta�on conducted a
study on the financial benefits
of 4 of its greenways. Findings
from the project revealed that
greenways in North Carolina
provide substan�al economic
benefits, including:
Business and Employee
Benefits: $19.4 million in total
es�mated revenue for local
businesses along the four
studied greenways
Retail Sales Tax Benefits:
$684,000 in total es�mated
sales tax revenue made from
businesses along the greenways,
which goes back to local
governments
Trail Construc�on Benefits:
$48.7 million in total es�mated
business revenue from
construc�on of the studied
greenways
Health, Conges�on and
Pollu�on Benefits: $25.7 million
in total es�mated savings due to
more physical ac�vity, less
pollu�on and fewer traffic
injuries from use of the four
greenways
Page 75 of 442
1: Middleton Gardens
2: Lake Spring Park
3: Shanks Street Park
4: Salem Golf Course
5: Longwood Park
6: Oakey Park
7: Memorial Park / Civic Center
8: Kiwanis Field
9: Carver Park
10: James Moyer Complex
11: Ted Webber Park
12: Mowles Spring Park
13: Beverly Heights Park
City Parks
37
DRAFT
Illustra�ve Diagram
13
Neighborhood Park Locator: a
general loca�on for a new park to
serve neighborhoods within walking
distance.
Exis�ng Bike Connec�on
New Bike Lane: Priority connec�on to
extend bike network.
Greenway / Natural Resource Focus:
Stream corridors that will be
protected, restored and enhanced
with greenway infrastructure.
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Salem can build upon its best in class parks
system by providing a variety of experiences,
linking to more greenways and trails, and
raising the visibility and stature of the
Roanoke Greenway
1
2
3
4
5 6
78
9
10
11
12
Page 77 of 442
39
DRAFT
Strategies & Ac�ons:
1. Create a long term, holis�c strategy to develop or refurbish City parks,
especially in areas that are currently lacking facili�es to increase equity and
improve the balance between ac�ve parks and less programmed parks:
▪ Provide a variety of parks, including small pocket parks and playgrounds that are
equitably located cross the City and easily within walking distances (1/4 mile) of homes.
Priori�ze South Salem loca�ons.
▪ Explore ini�a�ves to increase awareness of and accessibility to the regionally located
skate park.
▪ Inves�gate opportuni�es to create localized, dedicated spaces where community
members can safely engage in ac�vi�es like skateboarding, rollerblading, and biking,
providing a recrea�onal outlet and fostering an ac�ve lifestyle.
▪ Develop accessible and affordable solu�ons to accommodate and capture the needs of
younger folks (elementary/middle school-aged) through built-environment design and/or
programming.
▪ Con�nue efforts to make a Downtown pocket park a reality.
▪ Explore possibili�es for the loca�on/installa�on of inclusive playgrounds to ensure that
recrea�on spaces are available for folks of all abili�es.
▪ Evaluate avenues to enhance the u�liza�on of Longwood Park to maximize its value as a
central community asset/amenity.
▪ Add ac�ve or passive green spaces along the Roanoke River Greenway, such as exercise
equipment, play equipment, benches, bird blinds, art, etc.
▪ Encourage and/or incen�vize the development of river ac�vi�es to capitalize on the
Roanoke River Greenway and other connec�ng creeks/streams.
▪ Evaluate the Salem Municipal Golf course to determine if other programs can coexist on
this important piece of property to expand its use for the community, such as trails, disk
golf, nature play, parcourse, etc. Consider the importance of a Conserva�on Easement to
protect it.
2. Explore mechanisms to enhance the funding available to finance park, open
space, and greenway crea�on, development, and maintenance including
impact fees and grant programs.
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40
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3. Con�nue with regional approaches that leverage Roanoke County, Roanoke
City, City of Salem, Botetourt, and Vinton, to provide a regional “Blue Ridge”
holis�c park and trails (biking and walking) network for tourism and
recrea�on (and importantly economic development).
▪ Through a regional approach, promote and market the region’s parks and trails to a�ract
more visitors, residents, business and revenue.
4. Ensure that community and park system needs are supported and fulfilled by
regularly monitoring and exploring:
▪ Best prac�ces to capture the benefits of the City’s sports tourism economy.
▪ An appropriate balance between organized sports complexes, passive parks,
neighborhood parks, and small pocket parks.
▪ Staffing requirements as park system expands.
▪ Appropriate revenue genera�on to support con�nued funding of high-quality parks
experiences.
▪ Accessibility to open space and within programmed parks for all age groups and
demographics to promote environmental equity.
5. Pursue the comple�on of the Roanoke Greenway, the Mason Creek
Greenway, and other opportuni�es such as Dry Branch that extend the
greenways into the city’s neighborhoods and to Downtown.
▪ When planning greenways, consider including recrea�on equipment, benches, ligh�ng,
learning experiences, and other elements to elevate the experience.
▪ Create a clear and a�rac�ve map for the Greenway(s) rou�ng.
6. Inves�gate opportuni�es related to uncovering previously damaged, piped
and channeled streams/creeks. Where prac�cal and feasible due to funding
mechanisms, restore them into natural areas that include na�ve plan�ngs,
trails, and si�ng areas. Priority streams and creeks may include:
▪ Snyders / Williams Branch
▪ Dry Branch
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▪ Barnhardt Creek
▪ Gish Branch
▪ Williams Branch
▪ Horners Branch
▪ Paint Bank Branch
▪ Mill Race
▪ 12 O’Clock Knob Branch
▪ Bowman Hollow
7. Create a plan to expand bikeways (bike lanes, bike ways, or sharrows) and
sidewalks that create addi�onal connec�ons between exis�ng and proposed
parks, open spaces and greenways. Priority streets may include the
following, with an understanding that built environment constraints will
shape the design of possible improvements:
▪ Union Street
▪ 12 O’Clock Knob
▪ Carrollton Avenue
▪ Red Lane
▪ Calhoun Street
▪ Colorado Street
▪ South College Avenue
▪ Florida Steet
▪ Indiana Street
▪ Electric Road
▪ East Main Street
▪ 8th Street or 7th Street
▪ Upland Drive
▪ Apperson Drive
▪ Kimball Avenue
8. Create a compelling signage and wayfinding system design that elevates the
visibility of bikeways, greenways, and trails that connect to the City’s
greenway and park system.
Strategies & Ac�ons:
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9. Con�nue to publicize and leverage the McAffee’s Knob Shu�le Program as a
connec�on to larger trail systems through adver�sement and signage.
10. Create a more user-friendly website or app to display the availability,
opera�ng hours, ameni�es, loca�on, etc. of each park within Salem.
▪ Create clear communica�on about the school playgrounds that are accessible to the
public.
11. Integrate environmental design principles into the design of parks, open
spaces, parking lots, and developments to expand the impacts and
benefits of having “nature in the city”.
▪ Highlight/advertise existing City initiatives to celebrate and inform residents about
ongoing sustainability projects.
▪ Consider light paving and/or permeable paving in City-owned parking lots to reduce
heat island impacts.
▪ Con�nue to find places to provide addi�onal na�ve tree canopy (for example, the Civic
Center).
▪ Integrate best prac�ce storm water management techniques.
▪ Design and implement landscapes that do not require heavy maintenance and high-
water usage.
▪ Explore floodplain enhancement strategies that can either help reclaim property from
exis�ng floodplain boundaries and/or reduce flood insurance rates.
12. Iden�fy available grant funding opportuni�es that can facilitate
recapturing lost public space within alleys, parking lots, and City-owned
property and develop crea�ve plans for their use.
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What the Community Said:
The top two most common desires expressed by the
Comprehensive Plan Open House par�cipants in August were:
1. Installa�on of traffic calming street designs/mul�-modal improvements
2. Addi�on of neighborhood parks, playgrounds, and street trees
throughout communi�es to make public spaces more accessible,
a�rac�ve, and usable.
“We need more shade (trees) along the greenway, walking paths, “We need more shade (trees) along the greenway, walking paths,
sidewalks, and playgrounds.”sidewalks, and playgrounds.”
“More trees should be installed along West Main Street – we need to “More trees should be installed along West Main Street – we need to
focus [planning efforts] on producing more [neighborhood scale] pocket focus [planning efforts] on producing more [neighborhood scale] pocket
parks.”parks.”
“Beau�fying some of our neighborhood parks would be great..perhaps “Beau�fying some of our neighborhood parks would be great..perhaps
adding picnic tables or even shelters where neighbors could go to have adding picnic tables or even shelters where neighbors could go to have
birthday par�es [or other events].”birthday par�es [or other events].”
“I would like to see a focus on connec�ng the greenway and providing “I would like to see a focus on connec�ng the greenway and providing
safe walking and biking space to access schools, grocery stores, and public safe walking and biking space to access schools, grocery stores, and public
transit.”transit.”
“We love living in Salem, but we are not sports fans. Would like to see “We love living in Salem, but we are not sports fans. Would like to see
more focus on outdoor ac�vi�es such as hiking and biking”more focus on outdoor ac�vi�es such as hiking and biking”
Ci�zen Quotes:
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Addi�onal Resources For Review:
Links to Relevant Plans and
Studies:
h�ps://greenways.org
h�ps://www.ncdot.gov/news/press-
releases/Pages/2018/Greenways-
Providing-Posi�ve-Economic-Benefits-
to-North-Carolina.aspx
h�ps://salemva.gov/332/Salem-Bike-
Route
h�ps://salemva.gov/235/Parks-
Recrea�on
The Roanoke River Greenway in
Salem is part of a larger mul�-
jurisdic�onal project to build a trail
through the four locali�es within
the Roanoke Valley. Currently,
approximately four miles of the
greenway have been completed
within the city. Several other
phases are in planning. Salem is
also home to the Mason Creek
Greenway and the Hanging Rock
Ba�lefield Trail. The por�on of the
Roanoke River greenway around
the Moyer Sports Complex has
been designated the David Smith
trail.
Page 83 of 442
Safe, mul�modal streets are essen�al for crea�ng inclusive, accessible communi�es by
accommoda�ng various forms of transporta�on, including walking, cycling, public
transit, and driving. These streets promote safety for all users, reduce traffic
conges�on, and encourage healthier, more sustainable transporta�on choices,
contribu�ng to a higher quality of life.
45
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Page 84 of 442
Goal:
Reconstruct important
transporta�on corridors
to include mul�-modal
elements, streetscapes,
urban design standards,
and enhanced pedestrian
and bicycle safety.
Context:
Salem is primarily built on a grid of
streets, which is arguably the most
efficient and flexible design a City could
have to support choices, flexible growth,
and connec�vity. However, larger
streets than necessary exist to support
regional traffic and to accommodate
emergency rou�ng related to I-81
conges�on.
Maximizing pedestrian and auto safety
on the major, more heavily trafficked
streets will enable them to be less of a
barrier between North and South Salem,
and safe for pedestrians. Finally,
considering land use could require a
change in the design of corridors like
West Main Street, East Main Street,
Apperson Drive, and even 4th Street.
Complete Streets is a plan to
transform how transporta�on,
whether by foot, bike, car, or
mass transit, can be accessed
safely to the benefit of everyone
in a community.
Complete Streets advocates for
the addi�on of infrastructure
assets, like unobstructed
sidewalks, well-marked bike
lanes, and roundabout
intersec�ons, in an equitable,
though�ul way to increase safety
and accessibility.
Complete Streets not only
reduce crashes and injuries
but boost employment levels,
property values, investment from
the private sector, and net new
businesses.
SAFE, MULTI-MODAL CORRIDORS
THAT SUPPORT MOBILITY AND
IDENTITY
46
DRAFT DRAFT
h�ps://www.terracastproducts.com/wp-content/uploads/2018/10/
The-Best-Bike-Lane-Width-for-Protected-Bike-Lane-Design.jpg
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47
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Street Types
Illustra�ve Diagram
Street Improvement Type A:
Residen�al Park Streets: Connect greenways and
parks and improved to include painted bike lanes,
completed sidewalks, painted on-street parking, and
signage and wayfinding.
Street Improvement Type B:
Greenway Connectors: Larger streets that directly
connect to open spaces, and greenways that will be
improved to include bike lanes, wide sidewalks,
ligh�ng, trees and landscaping, and signage and
wayfinding.
Street Improvement Type C:
Residen�al Mixed Use Streets: Smaller pedestrian
friendly streets that have a variety of housing types
fron�ng sidewalks, street trees, bike lanes, and on
street parking.
Street Improvement Type D:
Mixed Use Commercial Corridors: Corridors that will
be transformed into complete streets with road diets,
streetscape, painted bike lanes, painted parking, urban
design guidelines, complete sidewalks, etc.
Street Improvement Type E:
Gateway Streets: Streets that connect Salem to the
region that will be augmented with gateway signage
and landscape elements, painted bike lanes,
streetscape, ligh�ng, signage and wayfinding.
Street Improvement Type F:
High Volume Corridor: Corridors that retain its
capacity to handle a high traffic volume. Supports
transit with bus shelters, includes signage and
streetscape elements, overhead and pedestrian
ligh�ng, highly visible crosswalks, and over �me,
access management techniques, increased
signaliza�on, and new urban design pa�erns and
standards for redevelopments.
Key streets that connect
neighborhoods to each other and
the City’s assets, and Salem to the
region, can become more mul�-
modal and a�rac�ve with
streetscape elements.
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1. Work with the Roanoke Valley Alleghany Regional Commission (RVARC) to
secure funding priority for needed projects within Salem on the Long-Range
Transporta�on Plan.
2. Coordinate priori�es and design standards with RVARC and VDOT to discuss
how Salem can work towards crea�ng “Complete Streets” within the City.
3. Create and coordinate the development of a Bike and Pedestrian Plan to
expand those elements within the City to connect community assets with
neighborhoods (See Theme associated with this for priority streets).
▪ Consider the requirement of sidewalks in new subdivisions where lot size/spacing
criteria is met.
▪ Work to iden�fy projects designed to retrofit exis�ng neighborhoods with func�onal
sidewalk networks and match them with available and appropriate funding programs.
4. Con�nue to work with VDOT to fulfill the East Main Street project that
extends exis�ng streetscape, sidewalk, and bike lane enhancements
eastward.
5. In conjunc�on with the Engineering Division, create design plans and design
standards and guidelines for “Type A”, and “Type B Streets” to be�er support
bike and pedestrian friendliness and safety that may include:
▪ Reduced travel speeds (25 mph max).
▪ Painted bike lanes dimensions to ASHTO standards, painted parking spaces, adequately
dimensioned sidewalks (6 �.), tree plan�ng space and street trees.
▪ Signage and wayfinding.
▪ Addi�onal traffic calming elements such as narrower travel lanes, on street parking, etc.
6. In conjunc�on with the Engineering Division, create design plans and
guidelines for “Type C” and “Type D” streets that may include:
▪ Adequately dimensioned sidewalks.
▪ Safe and highly visible crosswalks, and pedestrian flashing beacons where appropriate.
▪ Access management techniques.
▪ Urban design criteria.
▪ Streetscape elements.
▪ Signage and wayfinding.
▪ Redevelopment guidance.
Strategies & Ac�ons:
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7. In conjunc�on with the Engineering Division, create a corridor design plan for
key “front door” corridors (Type E Streets) that may include:
▪ Coordinated decora�ve signage, gateway elements, and landscape treatments.
▪ Bike lanes, sidewalks, and/or off-street mul�-purpose trails.
▪ Street trees and planted median spaces where possible.
▪ Road diets where possible.
▪ Safe and highly visible crosswalks and pedestrian flashing beacons.
8. Create a long-range plan to support pedestrian friendly redevelopment (over
�me) along West Main Street and 4th Street, to include:
▪ Access management techniques.
▪ Explore alterna�ve routes and connec�ons along the northern side of West Main Street
that may facilitate more efficient traffic (vehicular/alterna�ve) flow.
▪ Mul�modal accommoda�ons.
▪ Safe and highly visible crosswalks.and pedestrian flashing beacons where appropriate.
▪ A�rac�ve furnishings.
▪ Adequately sized sidewalks.
▪ Grade separated bikeways (if possible).
▪ Urban design strategies that bring buildings closer to the sidewalk and street – especially
where pedestrian friendly development is beneficial.
9. Create a City-wide signage and wayfinding plan that ar�culates and brands
greenway elements, street names, districts, loca�ons for key City elements.
▪ Create an iden�fiable, dis�nct connec�on between the Moyer Sports Complex and the
Downtown area.
▪ Consider elements such as wayfinding signage and/or asphalt striping/markings.
▪ Consider Salem branding op�ons at major intersec�ons with Main Street (Wildwood,
Thompson Memorial, Electric).
10. Enhance the use of public transporta�on within the City to include:
▪ A�rac�ve, comfortable, and regularly spaced bus shelters along major corridors where
Valley Metro bus stops currently exist.
▪ Consider the integra�on of an a�rac�ve “hop on hop off” shu�le or trolley to circulate
around key connec�ve streets that link with neighborhoods and city assets and
des�na�ons.
▪ Extend transit routes to underserved areas to ensure equitable access and mobility.
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51
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What the Community Said:
“The City needs to rethink how West Main is designed so that it becomes
a place where residents want to go. Could start by reducing it to 2 lanes
plus bike lanes, reduce speed, add roundabouts, and develop along the
road rather than having all businesses set back across a sea of asphalt.”
“The conges�on in Salem when there is an accident on 81. I’m concerned
about emergency vehicles being delayed trying to get through traffic!”
“Stop restric�ng traffic flow on Main Street in Salem with planters,
addi�onal curbing and sidewalk extensions into the street.”
“Please fix West Main Street, whether it be through reprogramming or
upda�ng the traffic lights or figuring out a way to avoid it being a major
detour road for I-81.”
“Sidewalks and bike lanes would benefit transporta�on and encourage
younger families to the community.”
“My priori�es are more sidewalks in neighborhoods, especially to connect
to downtown, green spaces, and the Greenway as well as more mixed-use
development downtown.”
▪ Create ar�ul and highly visible signage for the system.
▪ Conduct public outreach campaigns to educate residents about the benefits and
availability of public transit.
▪ Engage the community in planning processes to ensure that transit services meet
their needs.
11. Work with Norfolk Southern Railway to design and construct safer crossings over
railroad tracks to enhance connec�vity.
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Addi�onal Resources For Review:
h�ps://rvarc.org/wp-content/
uploads/2023/12/RVTP-
approved-1-26-23.pdf
h�ps://nacto.org/publica�on/
urban-street-design-guide/
h�ps://nacto.org/docs/usdg/
designing_walkable_urban_
thoroughfares.pdf
h�ps://valleymetro.com/docs/
planning/E87748E5-B3F9-
B4F8-FEB5-1DB4FFC5D5CD.pdf
Links to Relevant Plans
and Studies:
h�ps://santafenm.gov/uploads/images/misc/Screenshot_2022-10-25_092943.png
Page 91 of 442
53
DRAFT
Effec�ve corridor planning can foster vibrant commerce districts by
enhancing connec�vity, op�mizing land use, and crea�ng pedestrian-
friendly environments that a�ract businesses, residents, and visitors
alike. Crea�ng and implemen�ng strategies that harmoniously blend
these elements will maximize the success and vibrancy of Salem’s
ac�vity nodes.
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VIBRANT REDEVELOPMENT
DISTRICTS FOR GROWTH AND
INNOVATION
Goal:
Accommodate popula�on
and business growth
within ac�ve mixed-use
districts that possess
unique iden��es, diverse
housing, complete streets,
parks, and community
support elements.
Context:
With forward-looking planning and the
correct codes/policies, Salem can
an�cipate its future and encourage the
evolu�on of specific areas of the city into
mixed-use districts that are less about
siloed uses, and more about flexibility,
living/working close together, marketable
housing densi�es, complete streets, and
access to recrea�on.
These districts can celebrate unique
characters and support a broad, diverse
image that celebrates the past, while also
capitalizing on the future.
Mixed-use development is an
alterna�ve to single-use
zoning. It places mul�ple
uses within a site, for
example street-level retail
with residen�al units above
(ver�cal mixed use), or co-
locates uses within
neighborhoods that offer a
combina�on of different uses
within walking distance
(horizontal mixed use).
Mixed-use projects can
support non-vehicular access
to des�na�ons, increase
economic opportunity,
h�ps://i.pinimg.com/originals/24/7b/
17/247b17fce177�8c4aa7e46f40812b7d.jpg
Page 93 of 442
Key Streets: Important streets that link the districts
together and the City to the Region.
55
DRAFT
Illustra�ve Diagram
1. West Main Commercial District:
A long term redevelopment district that takes advantage of long standing
anchor businesses and promotes new viable commercial uses.
2. Downtown District
Con�nue promo�ng new businesses, residences, and public spaces to
Downtown.
3. Snyder-Williams Branch District
Long term redevelopment into an urban neighborhood that organizes around
the creek and supports downtown with denser housing stock.
4. East Bo�om District:
Long term redevelopment into an urban neighborhood that builds off of
Valleydale development and provides increased housing density and type.
5. Civic Center / Elizabeth Campus District
Create redevelopment plans for Civic Center site to include new Civic
Center, mixed use, lodging, properly scaled parking.
6. Apperson District:
A plan for redevelopment that promotes a higher mix of uses, and crea�on of
a complete street, that can take advantage of direct access to the Roanoke
Greenway.
7. East Main Commercial District:
Long term redevelopment that includes rental residen�al, hotels(s) and
storefront commercial uses.
1
Ac�vity Node: a loca�on for a neighborhood serving
shops, food & beverage, and gathering.
Priority Planning Area: a general loca�on to focus future
planning efforts that will help diversify housing and
business.
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Key areas of the City can be
focused on over �me to improve
their future and support a mix of
uses and diverse demographics.
2
3
4
5
6
7
Page 95 of 442
KESLER MILL
57
DRAFT
An Urban Development Area (UDA) is a designated area where a locality plans for
more intense growth (reference: §15.2-2223.1 of the Code of Virginia)
A Tourism Zone in Virginia is a designated area where businesses can receive
incen�ves and regulatory flexibility to promote tourism. The goal of tourism zones
is to a�ract visitors, create jobs, and increase revenue for the area.
Opportunity Zones are low-income census tracts [IRC Sec�on 45D(e)] that were
nominated by the governor of Virginia and cer�fied by the U.S. Treasury where
new investments may be eligible for preferen�al tax treatment if they meet
certain qualifica�ons to spur economic development.
Exis�ng Incen�ve Overlays
UDA OVERLAY
TOURISM OVERLAY
OPPORTUNITY ZONE
CITY CORE
MIXED-USE CORRIDOR
VILLAGE CORE
DOWNTOWN
EAST MAIN STREET
OPPORTUNITY ZONE
TEXAS STREET
Page 96 of 442
OPPORTUNITY ZONE
DOWNTOWN
MIXED-USE CORRIDOR
CITY CORE
EAST MAIN STREET
TEXAS STREET
KESLER MILL
58
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VILLAGE CORE
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Strategies & Ac�ons:
1. Create a long-term Small Area Redevelopment Plan for the “West Main
Street District” that re-posi�ons it over �me to maintain commercial
success.
▪ Consider that West Main Street will always need to accommodate high levels of
traffic at key �mes of the day, and “road die�ng is probably not an op�on”.
▪ Include provisions for public transporta�on to reduce traffic conges�on.
▪ As redevelopment occurs, consider reloca�ng power lines underground or behind
new development to create space along the street corridor for streetscape
elements and grade separated bike ways.
▪ As part of crea�ng the plan, establish building and parking setbacks that allow for
be�er dimensioned sidewalks, bikeways, and streetscape elements.
▪ As a way to reduce conges�on, include the requirement to connect parking areas
and travel lanes between developments so that circula�on can occur off of West
Main Street.
▪ Promote redevelopment that enhances pedestrian friendliness and a higher
mixing of land uses over �me.
2. Con�nue efforts to complete the recommenda�ons of the Downtown
Plan, which includes expanding housing opportuni�es.
▪ Consider a new plan for the Farmers Market site, the library grounds, the EMT
facility and the City parking lot adjacent to East Burwell Street to increase
housing, lodging and more flexible public spaces.
▪ Enhance awareness of Downtown parking availability through physical signage
and/or marke�ng of online resources (GIS applica�on).
▪ Expand the poten�al of Downtown by conduc�ng a retail market
analysis.
3. Create a Small Area Redevelopment Plan for the “Snyder-Williams
Branch District” that reclaims the creek as a central open space.
▪ Establish incen�ves for the development of vacant lots into higher density
housing.
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▪ Restore the Snyder-Williams Branch Creek and make it a community open space
amenity.
▪ Establish a retail node at 4th street to enable the district to have a walkable
des�na�on for food, beverage, small retail, and other services.
▪ Coordinate with the Mul�modal Improvements theme and create complete
streets on key streets.
▪ Explore grant funding opportuni�es for facade maintenance, block grants,
redevelopment grants, etc. to assist exis�ng and/or prospec�ve property owners.
▪ Create limited design guidelines for how redevelopment should occur to enhance
neighborhoods.
▪ Develop affordable housing ini�a�ves to ensure a mix of housing op�ons for all
income levels in mixed-use districts.
▪ Rehabilitate and preserve exis�ng housing stock to improve living condi�ons.
4. Create a Small Area Future Redevelopment Plan for the “East Bo�om
District” to promote a diverse mixed use community that supports new
and exis�ng businesses and residents.
▪ Include community gathering spaces such as a community center, parks and
ac�ve recrea�on spaces, and places to eat and socialize.
▪ Explore grant funding opportuni�es for facade maintenance, block grants,
redevelopment grants, etc. to assist exis�ng property owners.
▪ Revisit codes and pursue reasonable code enforcement to help clean up the area.
▪ Promote diversity in housing types, business types, and demographics and that
will attract younger families to the area.
▪ Pursue zoning or other that promotes an organic approach to growth - one that
allows for a variety and flexibility of land uses, in general compa�bility to each
other.
▪ Create a unique signage and wayfinding design that expresses East Bo�om’s
unique character and history.
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DRAFT
Strategies & Ac�ons:
5. Create a Small Area Future Redevelopment Plan for the Civic Center
and Elizabeth Campus to use space more efficiently, promote more
flexible use, expand lodging and retail opportuni�es, events, and public
space.
▪ Consider how the civic center site �es to East Bo�om at 8th Street and consider
the poten�al of a mixed use retail node.
▪ Expand the program and usage of the Elizabeth Campus and integrate into plan
for Civic Center nodes.
6. Create a Small Area Future Redevelopment Plan for the “Apperson
District” to integrate more mixing of uses to take advantage of the
adjacency to the Roanoke River Greenway.
▪ Use ½ mile nodal pa�ern to create a Transit Ready pa�ern for the future and plan
for mixed use ac�vity nodes at key intersec�ons such as Electric Road, Keagy
Road, and East Riverside Drive that offers a diversity of housing, retail, jobs,
community services, etc.
▪ Explore the poten�al for road diets, medians, access management, transit stops,
bikeways, etc. to make Apperson Drive more mul�-modal, safe, and a�rac�ve
▪ Consider enhancing street connec�vity, when parcels are deep enough and the
redevelopment plan supports it, with addi�onal streets that run parallel to
Apperson Drive and form a street grid to provide alterna�ve routes.
▪ Pursue zoning that promotes an organic approach to growth - one that allows for
a variety and flexibility of land uses, in general compa�bility to each other.
7. Create a Small Area Future Redevelopment Plan for the East Main
District to include extensions of streetscape improvements, and a mix
of uses that include lodging, higher density residen�al, commercial, and
retail nodes adjacent to the Greenway.
▪ Extend streetscape and mul�modal designs to the City boundary.
▪ Promote an ac�vity node at Kesler Mill Road where the greenway and East Main
Street come together.
8. Elevate the business friendly a�tude, and create incen�ves for
developers to par�cipate in district development and redevelopment.
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9. As districts are created consider themes that would make them unique
and a�rac�ve, such as entertainment, or arts, or culture.
10. Facilitate the development of a designated environment (public or private)
for younger folks (middle school aged) to gather and enjoy themselves.
11. Capitalize on Roanoke College’s proximity to and investment in Downtown.
12. Evaluate exis�ng Urban Development Areas and Opportunity Zones to
maximize their applicability.
13. Inves�gate methods to a�ract and expedite industrial development in
targeted zones.
14. Designated Urban Development Areas (UDAs) shall incorporate principles of
Tradi�onal Neighborhood Design (TND), which may include but need not be
limited to:
▪ Pedestrian-friendly road design,
▪ Interconnec�on of new local streets with exis�ng local streets and roads,
▪ Connec�vity of road and pedestrian networks,
▪ Preserva�on of natural areas,
▪ Mixed-use neighborhoods, including mixed housing types, with affordable housing to
meet the projected family income distribu�ons of future residen�al growth,
▪ Reduc�on of front and side yard building setbacks, and reduc�on of subdivision street
widths and turning radii at subdivision street intersec�ons.
▪ Reduc�on of subdivision street widths and turning radii at subdivision street
intersec�ons.
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63
DRAFT
What the Community Said:
How would you priori�ze improvement in Salem?
0.
“West Main Street makes the City look and feel like a strip
mall…All those parking lots sit 75% empty for 80% of the year.”
“Too many vacant ‘brown spaces’ that need unique local
businesses.”
“Priori�ze walkability, [it] adds to the close-knit feel of being
able to go for a walk and end up somewhere interes�ng.”
“Limit curb cuts along West Main Street.”
Create more public open spaces and parks
Address residen�al aesthe�cs, code enforcement
and property maintenance
Reduce traffic conges�on where possible
Renovate exis�ng city facili�es and public spaces
Target vacant commercial / industrial areas for
redevelopment
Improve housing affordability and availability
Community Quotes:
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Addi�onal Resources for Your Review:
h�ps://www.linkedin.com/advice/0/how-can-mixed-use-development-support-local-economic
h�ps://www.digitalbluefoam.com/post/mixed-use-development-what-are-the-benefits
https://salemva.gov/212/
Downtown-Plan
Addi�onal Resources:The Urban Land Institute
identified key characteristics
that “make up a holistically
healthy corridor and its
surrounding area.” Check
them out below!
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Housing affordability is crucial for a community's health and well-
being, as it ensures that residents of varying income levels can live
and work in the same area, promoting economic diversity and social
cohesion. Affordable housing helps attract and retain a stable
workforce, supports local businesses, and reduces financial stress on
families, ultimately contributing to a more resilient and thriving
community.
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DIVERSE HOUSING FOR ALL
STAGES OF LIFE
Goal:
Create the tools and
policies that allow for and
enhance housing diversity,
promote affordability,
enhance the character of
our neighborhoods.
Context:
Affordable housing refers
to housing that is
reasonably priced in
rela�on to the income of
the occupants.
Typically, housing is
considered affordable if a
household spends no more
than 30% of its gross
income on housing costs,
including rent or mortgage
payments, u�li�es, and
other related expenses. Salem’s growth has been slow for
decades. Many in the community like a
steady popula�on growth, while others
wish for new housing that can replace
aging/outdated homes, be a�rac�ve to
broader market needs and wants, and
provide a range of prices that
accommodate a diverse ci�zenry.
The key for Salem is to install the tools,
support, and zoning necessary to enable
market supported housing and lot types,
and to encourage, through incen�ves
and other methods, developers/builders
to pursue a variety of a�rac�ve housing
types that sustain a healthy community.
mosaichomes.com
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1. Maintain and enhance the character and quality of Salem's housing and
neighborhoods using code enforcement and coopera�on with
landowners.
▪ Explore regulatory approaches using Salem's zoning and building codes to address
housing quality and maintenance issues.
▪ Place a priority on enforcement of exis�ng codes and ensure that adequate staff
is available to fully enforce codes designed to address housing quality and
maintenance issues.
▪ Ini�ate public educa�onal programs on zoning standards and zoning viola�ons
and the need for compliance.
2. Review current Zoning Code to determine its appropriateness for
achieving its vision related to pursuing housing diversity and
affordability.
▪ Consider Form Based approaches within targeted districts which will help to
create harmony with historic neighborhood development pa�erns.
▪ Consider and study the poten�al that mixed use and auxiliary dwelling units
(ADUs) are allowed within exis�ng neighborhoods targeted for growth.
▪ Consider and study the poten�al of Inclusionary Zoning, which requires
developers to provide affordable housing within new developments, to encourage
diversity and affordability across the City.
▪ Consider and study the allowance of unique housing types such as manufactured
homes, pre-fabricated homes, and �ny homes within neighborhoods and not only
within designated and enclaved parks or projects.
▪ Allow for architecturally compa�ble infill development that respects the scale,
massing, and architectural character of Salem’s neighborhoods.
3. Create metrics or measurable goals, poten�ally posted on City website,
related to housing diversity and affordability to track progress over
�me, such as:
Strategies & Ac�ons:
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▪ Housing affordability based on known HUD guidelines.
▪ Home ownership vs rental housing.
▪ Protec�on of property values within exis�ng neighborhoods.
▪ Percentage of ci�zens that have access to housing that is affordable.
▪ Number of housing units constructed to meet demand.
4. Consider innova�ve strategies to be�er assist with housing
affordability, including:
▪ Public-Private Partnerships: Encourage collabora�on between government
en��es, private developers, and non-profit organiza�ons to create affordable
housing solu�ons.
▪ Preserva�on of Exis�ng Affordable Housing: Invest in the maintenance and
rehabilita�on of exis�ng affordable housing stock to prevent displacement and
ensure long-term affordability.
▪ Suppor�ve Housing Services: Provide services such as job training, financial
literacy programs, and mental health support to help residents maintain stable
housing and improve their economic situa�on.
▪ Streamlining Development Processes: Reduce bureaucra�c hurdles and
streamline the approval process for affordable housing projects to make it easier
and faster to build new units.
▪ Infill Dwelling Design and Development Assistance: Create acceptable house
plans for various home types that are pre-approved for immediate construc�on.
▪ Create a stable of builders qualified and ready to build affordable housing.
5. Consider and implement strategies to retain historic character of
priority exis�ng neighborhoods to include:
▪ Create a commi�ee comprised of staff, organiza�onal members, and ci�zens to
consider and evaluate the following:
◦ Engage the community through public forums and neighborhood surveys to
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gather input on preserva�on priori�es and ensure preserva�on strategies
align with local values.
◦ Conduct a comprehensive survey of historic neighborhoods to iden�fy
contribu�ng structures, key architectural features, and areas with the greatest
historical significance.
◦ Encourage the voluntary inclusion of historic neighborhoods and districts that
meets defined criteria.
◦ Provide educational outreach for homeowners and developers on the
importance of preserving historical character, including best practices for
renovations and energy efficiency improvements in historic homes.
◦ Partner with preservation organizations (DHR, RVPF, and Salem Historical
Society and Museum) to host events, workshops, or informational sessions
on the benefits of preserving historic neighborhoods.
◦ Assist with coordination for state and national historic preservation programs
to leverage funding and technical support for preserving eligible
neighborhoods.
▪ Offer education services about the formulation of grassroots initiatives that can
encourage compatible new development that complements the scale, density,
and architectural style of historic neighborhoods to prevent gentrification or
inappropriate development.
▪ Utilize existing Historic Structures code section to prevent deterioration by
neglect and ensure that maintenance standards are met for historic properties.
▪ Explore form-based code solutions in targeted areas that can complement the
adaptive reuse of historic buildings for modern purposes while retaining key
architectural features, such as converting old schools into residential or mixed-
use spaces.
▪ Develop a marketing plan to highlight the unique qualities of historic
neighborhoods, potentially boosting tourism or fostering local pride and
investment.
Strategies & Ac�ons:
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“Missing middle” housing refers to housing that provides
diverse op�ons along the spectrum of affordability, which
includes structures like duplexes, triplexes, and townhomes.
Middle housing is not eligible for tax credits or most other
federal, state or local government subsidies.
Typical middle housing types include mul�unit structures
such as townhomes, duplexes, triplexes and fourplexes.
Other examples can include cluster homes and co�age courts.
h�ps://www.cnu.org/sites/default/files/MMH-sampler_0.jpg
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If I could prioritize one thing related to housing it would be…
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Roanoke College is a wonderful asset that brings vitality to the City with
its youthful energy. It creates a “place a�achment” for Salem from its
students
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A RESILIENT ECONOMY FOR
THE NEXT GENERATION
Goal:
Set an economic
development strategy
that’s rooted in
sustainable growth
with industry
diversifica�on and real
estate development,
achievable goals for
talent and business
a�rac�on
and reten�on and
establishing stronger
regional and statewide
partnerships to help
our City thrive.
Context:
Salem Economic Development is
charged with the responsibility of
assis�ng in the improvement of
Salem’s natural and built
environments. This is achieved
through the Department’s
involvement in most major public and
private development projects during
the City’s development review
processes, long-range planning, and
economic development ac�vi�es. As
part of that, it has created a Strategic
Plan for the next 5 years.
According to Director of Economic
Development Tommy Miller: “The
benchmark of success will be looking
back and seeing an established
founda�on for a proficient economic
development office having successful
growth, expansion, and diversifica�on
of our economy and ready to embark
on the next round of even more
rigorous planning.”
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1. Refer to the Salem Department of Economic Development 2023-2028
Strategic Plan for specific strategies and ac�ons, including:
▪ Create an exis�ng business outreach strategy.
▪ Create a new marke�ng brand and web presence for the office of economic
development.
▪ Conduct outbound marke�ng efforts to a�ract new business investment.
▪ Iden�fy and support available real estate assets for lease, sale, development,
and/or redevelopment for Commercial and Industrial use.
▪ Engage with state, regional and local entrepreneurial development organiza�ons
to provide resources and programming to local entrepreneurs.
▪ Provide physical space in the City of Salem for local entrepreneurs to cul�vate
their businesses, exchange ideas, and provide access to resources.
▪ Strengthen partnerships and programming with local, regional, and state
workforce partners to provide opportuni�es for employment and skills
advancement.
▪ Iden�fy opportuni�es to support talent a�rac�on efforts to the Roanoke Region
and the City of Salem.
▪ Become a partner and resource for local, regional, and state tourism
organiza�ons.
▪ U�lize Economic Development analysis and resources to evaluate future
opportuni�es and marke�ng efforts related to tourism and hospitality.
▪ Become a partner and resource for the City of Salem’s Department of Community
Development.
▪ Advance the City of Salem’s par�cipa�on in the DHCD’s Main Street Program and
implement best prac�ces.
▪ Provide regular opportuni�es to share best prac�ces with EDA and City
leadership related to accomplishing the goals of the strategic plan.
2. Update the Strategic Plan every 5 years to ensure economic development
goals are being met and new opportuni�es and challenges are responded to
promptly.
Strategies & Ac�ons:
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3. Con�nue with efforts that best posi�on Salem’s workforce. for current and
future opportuni�es.
▪ Appoint a task force to survey adults in Salem regarding their educa�onal needs.
▪ Assess the need for improved adult job training and develop a plan to meet those
needs.
▪ Develop a program for comprehensive job training including workforce
creden�aling.
▪ Promote addi�onal collabora�on with Virginia Western Community College, ITT,
Na�onal College and other providers to connect Adult Basic Educa�on provided
by the school system to programs for job training.
▪ Discuss with Roanoke College ways to take advantage of programs for the benefit
of all Salem area residents.
▪ Eliminate the "digital divide" in the city by working to provide a computer in every
Salem home.
▪ Assess the number of families with access to a computer in their home.
▪ Iden�fy funding sources (state, federal, private) available to provide for computer
access in every home.
▪ Remain connected to work force programs through the Virginia Employment
Commission as well as other organiza�ons that offer work force programs, (i.e.
TAP, Goodwill, etc.).
▪ Con�nue to collaborate Regional Workforce Board to accomplish workforce
goals.
▪ School Board par�cipa�on in programs that prepare and educate the future
workforce.
4. Consider the following new strategies and ac�ons when preparing the next
Economic Development Strategic Plan:
▪ Focus new development opportuni�es into iden�fied Districts to create vital
mixed-use districts that offer diverse housing, job opportuni�es, and tax revenue
genera�on.
▪ Con�nue to work with business owners within East Bo�om as it transi�ons into
the future.
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Downtown Salem is coming alive with new streetscapes and
businesses. Downtown is a key economic driver and an essen�al
component of the City’s economic development.
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Salem has historically commi�ed itself to providing excellent
community services and inves�ng in its infrastructure.
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OUTSTANDING COMMUNITY
SERVICES AND INFRASTRUCTURE
Goal:
Provide the ci�zens of Salem
with outstanding parks and
recrea�on, electricity, water and
sewer, police, fire, EMT, street
maintenance, schools,
engineering services, plan
reviews, and building
inspec�ons.
Context:
Salem takes great pride in the way it
serves its community. Its departments
are mo�vated to provide “best in
class” services and crea�vely use
available resources to help enable a
high quality of life for its ci�zens.
As always, there are areas of
improvement and a need to con�nue
to refine its approaches. There is also
a need to con�nue to capture
revenues to fund these services.
Recognizing that these services are
important, and con�nuing to
crea�vely grow tax base is cri�cal.
Making land use decisions that
support more efficient and
economical servicing, and that are
revenue posi�ve (or at least
neutral) needs to be factored in as
a high priority within the plan.
Future efforts can also build upon
the work associated with
naturalized storm water, stream
restora�on, tree canopy,
alterna�ve energy use, etc. as
ways to pursue greater
environmental stewardship.
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Public Works
Transporta�on:
1. Iden�fy transporta�on needs and an�cipate areas of development/redevelopment
with the intent to pursue/install corresponding projects that will improve capacity,
connec�vity, and level of service for pedestrian, and vehicular traffic.
▪ Priority projects may include (list subject to administra�ve review and adjustment
in coordina�on with the Virginia Department of Transporta�on):
◦ East Main Street Improvements
◦ Roanoke Boulevard Sidewalk
◦ Roanoke Boulevard Bridge over Mason Creek
◦ Mill Lane/Riverside Intersec�on Improvement
◦ Route 419 at Texas Street and Lynchburg Turnpike Intersec�on Improvements
◦ Franklin Street Widening Phase II
◦ Apperson Drive Corridor – 419 to Colorado Street
◦ Apperson Drive/Electric Road Intersec�on Improvements
▪ Where the physical constraints of the built environment allow, integrate
components of Complete Streets into the design of City streets.
▪ Explore the op�ons available to upgrade pedestrian and alterna�ve
transporta�on access across the railroad tracks.
▪ Develop and install an Access Management Plan to be�er guide the loca�on,
spacing, and design of entrances, street intersec�ons, median openings, and
traffic signals.
▪ Develop a localized Greenway Plan that in�mately displays and describes ongoing
and planned projects.
▪ As previously u�lized railways become less u�lized and even abandoned, pursue
Rails to Trails projects that help reimagine public spaces that create desirable, safe
methods of alterna�ve transporta�on and outdoor experiences.
▪ Inves�gate opportuni�es to maximize both the efficiency and infrastructure
associated with public transporta�on, including the quest for addi�onal bus
shelter installa�on.
Strategies & Ac�ons:
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Stormwater Management:
▪ Create a comprehensive list of stormwater management projects to be explored,
priori�zed, designed, pursued, and funded.
▪ Ac�vate the Resiliency Plan by iden�fying projects designed to reduce flooding/
stream channel erosion and obtain available grant funding.
▪ Enact a commi�ee to evaluate the poten�al of a Stormwater U�lity Fee which
could catalyze projects such as stream bank stabiliza�on, pond maintenance,
storm drain maintenance, and dredging.
▪ Conduct a City-wide analysis of the storm system to develop a priori�zed list of
problem areas to address.
▪ Evaluate the poten�al for targeted flood studies to verify the accuracy of flood
maps that guide development.
▪ Explore the processes and requirements associated with implemen�ng a
Community Ra�ng System (CRS), a voluntary incen�ve program for floodplain
management prac�ces that exceed the minimum requirements of the Na�onal
Flood Insurance Program (NFIP).
Streets and General Maintenance:
▪ Explore opportuni�es to return manicured areas to their natural state in
designated areas to promote na�ve plants, animals, and other environmental
benefits.
▪ Where feasible, explore opportuni�es for the installa�on of community gardens,
tree canopy, and edible landscaping on City-owned land.
▪ Publicize efforts related to sustainability for ci�zen educa�on and apprecia�on.
▪ Over �me, evaluate the possibility of u�lizing alterna�ve energy vehicles and
equipment.
▪ Exploring ways to integrate environmental design into the design and
maintenance of streets and public spaces.
Electric:
▪ Pursue and nego�ate power supply op�ons to provide adequate power at a price
that allows the City to maintain reasonable retail rates to customers.
▪ Where physically and financially feasible, proac�vely relocate problema�c
overhead u�lity lines underground to reduce system vulnerability.
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▪ Inves�gate the poten�al of reloca�ng overhead u�lity lines behind proper�es on
major corridors to reduce right-of-way usage and improve view-shed.
▪ Work with developers and contractors to provide appropriate service to any new
residen�al or commercial development.
▪ Monitor reliability indices to locate and address any areas experiencing reliability
issues.
Water & Sewer:
▪ Explore the most efficient ways to accommodate residents without relying on the
Western Virginia Water Authority for supplementary service, especially in the
Northeast quadrant of the City.
▪ Pinpoint and install best prac�ce techniques to reduce rain infiltra�on into the
sewer system.
▪ Install sewer system upgrades.
▪ Replace underperforming water lines based on exis�ng priori�za�on list to
improve fire flows and reduce water line breaks.
Ci�zen Services/Resources
Planning and Zoning:
▪ Ini�ate the formula�on of a new zoning, subdivision, and sign ordinance designed
to accomplish the goals set forth in this plan, notably those related to housing
diversity/affordability, and business a�rac�on/reten�on.
▪ Develop criteria for the requirement of sidewalks in new subdivisions.
▪ Create an inventory/map of exis�ng sidewalks, iden�fy priority improvement
areas (based on connec�vity poten�al and fragmenta�on), and explore funding
sources to facilitate corresponding projects.
▪ Promo�ng environmentally friendly development and landscapes to encourage
sustainable development.
Strategies & Ac�ons:
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Police:
▪ Maintain accredita�on with the Commission on Accredita�on for Law
Enforcement Agencies (CALEA), known as “The Gold Standard in Public Safety.”
▪ Con�nue to provide quality community policing services by protec�ng the safety
of residents’ life and property.
▪ Expand staffing in conjunc�on with popula�on growth to preserve an appropriate
level of service for ci�zenry.
▪ Remain a trusted community partner and approachable resource for all ci�zens.
Fire and Emergency Services:
▪ Develop and implement a strategic plan designed to promote the protec�on of
life and property, provision of pre-hospital care for the sick and injured, and
mi�ga�on of man-made and natural emergencies.
▪ As land use evolves over �me, provide effec�ve, �mely, and efficient emergency
response to all areas of the City in a fiscally responsible manner.
Library:
▪ Provide an inclusive, accessible space for residents to interact with educa�onal
materials and technology resources.
▪ Develop and ini�ate library improvements in accordance with the ongoing Capital
Improvement Project ini�a�ve.
Communica�ons:
▪ Explore ways to enhance effec�ve and efficient informa�on dissemina�on to
residents.
▪ Facilitate a seamless connec�on between ci�zen inquiries and the appropriate
resources.
▪ Ensure City website pages are up-to-date and user friendly.
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Strategies & Ac�ons:
Parks and Recrea�on
▪ Elevate community health, social interac�on, and civic pride by offering
professionally managed recrea�on programs and special events.
▪ Maintain Salem’s posi�on as “Championship City” by promo�ng ac�ve sports
tournaments and having the facili�es to support them.
Tourism
▪ Conduct a feasibility study to iden�fy avenues to a�ract and situate addi�onal
hotel/mee�ng space within the City.
▪ Explore marke�ng opportuni�es to create iden�fiable business districts (for
example, the West Main District).
▪ Remain at the forefront of engagement with Virginia’s Blue Ridge marke�ng
ac�vi�es.
▪ Complete and install priori�es described in the Tourism Strategic Plan.
Technology/GIS:
▪ Establish an economic development hub that facilitates data downloads and
provides applica�ons relevant to development in the City of Salem.
▪ Manage and maintain Next Genera�on 911 data. This GIS-based so�ware
enhances response �mes for first responders.
▪ Enhance the tools available on the GIS Web Applica�on to provide more
advanced analy�cs for users of the pla�orm.
▪ Engage with public and/or private programs that facilitate the extension of
broadband infrastructure to underserved households across the City.
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The Academy Street Condominiums have been redeveloped from the
original Salem High School, exemplifying the benefits of adap�ve
reuse of historic structures.
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The Roanoke River provides the City and the Region with a special
recrea�onal, environmental, and economic development asset.
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h�ps://tbrnewsmedia.com/tag/greenway-trail/
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1. Promote and par�cipate in regional greenway and trail expansion projects as a highly
marketable regional asset.
2. Par�cipate in regional economic development ac�vi�es to promote the region, while
maintaining Salem’s unique roles and advantages.
3. Be an ac�ve par�cipant in expanding the connec�vity and quality of transporta�on
choices.
4. Collaborate on consistency with basic development standards to protect natural
landscape, waterways, sense of place, character.
5. Consider approaches to housing affordability that help sa�sfy regional challenges and
situate Salem in a posi�on to leverage available land, market demands, and
infrastructure capacity.
Strategies & Ac�ons:
Salem is a hub for sports and sports tourism, hos�ng many na�onal
and regional events - earning it the �tle of “Championship City”.
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The Blue Ridge Mountains provide an amenity shared by tourists
and residents alike, crea�ng a draw for people to live and visit.
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Priori�zed Ac�ons to meet the
goals of the Plan, including
responsibili�es, �me frame, and
investment.
FROM PLAN
TO ACTION
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ACTION PLAN PLAYBOOK
IMPLEMENTATION
AND INVESTMENT
Salem 2045 conveys a vision,
goals, strategies and ac�ons
derived through a collabora�ve
“community based” planning
process to ensure Salem
maintains and promotes its high
quality of life, its unique
landscape and access to nature,
its history and culture, its
aesthe�cs and expanded
economic opportuni�es.
To realize this vision, implementa�on should
be viewed as a shared opportunity and
commitment for the City’s departments,
leadership, private sector interests, and
ci�zens to hold each other accountable to act
on the Comprehensive Plan and provide the
capital investment, human capacity,
collabora�on and shared commitment that is
needed for the City to manage its growth
toward an even more viable and sustainable
future.
Each of the strategies and ac�ons included in
this document has been determined to be
important to accomplish if the City wants to
achieve its aspira�ons and visions. In that
sense, this Comprehensive Plan is a living
document that needs to be worked with
regularly. It describes ac�ons to be taken by
local government to implement policies that
meet the requirements of Virginia State code
regarding Comprehensive Planning.
The first steps include priori�zing the most
cri�cal items and crea�ng work plans,
iden�fying responsibili�es, iden�fying
partnerships, determining the �me frame for
comple�on, and establishing funding. It is
also helpful to consider ac�ons in terms of
when they will be ini�ated. Typically short-
term ac�vi�es ini�ate from just a�er
adop�on to up to three years, mid-term
ac�vi�es begin three to 10 years a�er the
plan’s adop�on, and long-term ac�vi�es that
extend beyond ten years and may overlap
into the next Comprehensive Plan Update.
Finally, the Comprehensive Plan should be a
reference tool referred to o�en and regularly
updated as necessary, and should be the
impetus for the ongoing decisions and focus
of the City’s internal interac�ons and
engagements with its ci�zens.
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FUNDING PRIORITY
INVESTMENTS
Salem, Virginia, like other local
governments, generates revenue
through a combina�on of taxes, fees,
and other financial mechanisms.
1. Property Taxes
Real Estate Taxes: One of the largest sources
of revenue, where homeowners and
businesses pay taxes based on the assessed
value of their property.
Personal Property Taxes: Levied on personal
property like vehicles, trailers, and other
assets. The rate is set by the city and is
applied to the assessed value of these items.
2. Sales and Use Taxes
The city receives a por�on of the sales tax
collected on retail sales. In Virginia, the
statewide sales tax is 5.3%, with a por�on
distributed to local governments, including
Salem.
3. Business and Occupa�on Taxes
Business License Taxes: Local businesses pay
a fee or tax based on their type of opera�on
and revenue generated.
Meals Taxes: Salem applies a meals tax on
restaurant food and beverages, which is a
significant revenue source, especially in ci�es
with a tourism or dining industry.
4. U�lity Taxes
Salem collects taxes from u�li�es, including
electricity, natural gas, telephone, and cable
services, either as a percentage of the service
bill or a flat fee.
5. Lodging (Hotel) Taxes
A tax is levied on hotel and motel stays
within Salem. This tax can be significant in
areas with a tourism or business travel
industry.
6. State and Federal Aid
Salem receives funds from both the
Commonwealth of Virginia and the federal
government. These funds o�en come in the
form of grants or revenue sharing for public
services like educa�on, transporta�on, and
public safety.
7. Licenses, Permits, and Fees
The City charges fees for various services,
permits (e.g., building permits), and licenses.
These are required for certain types of
commercial and residen�al ac�vi�es.
8. Fines and Penal�es
Revenue is also generated through fines,
such as parking �ckets, traffic viola�ons, and
penal�es for non-compliance with local laws.
9. Enterprise Funds
Some City services, like electric, water and
sanitary sewer, operate as enterprise funds.
Residents and businesses pay fees for using
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these services, which are then used to maintain
and upgrade the systems.
10. Investment Income
Salem may invest idle funds in various financial
instruments, and the interest earned from these
investments can provide a source of revenue.
11. Special Assessments
For specific projects, such as infrastructure
improvements in certain areas, the City may
levy special assessments on property owners
who benefit directly from these improvements.
OPTIONS / ACTIONS
TO ACCOMMODATE
GROWTH &
DELIVERY OF
SERVICES:
1. Consider the use of development
agreements, tax increment financing, and
similar instruments to finance necessary
infrastructure improvements that accommodate
acceptable growth while limi�ng the financial
impact on the City.
2. Seek innova�ve and crea�ve funding sources
(federal and state) to support investment in
needed infrastructure.
3. Collabora�vely work with property owners
and interested developers within key growth
areas to develop plans for public/private
partnerships for inves�ng in infrastructure to
facilitate development.
4. Annually review, revise, and adopt a capital
improvement plan as part of the City’s
budget to ensure that both municipal
infrastructure and major departmental
equipment needs are iden�fied, planned for,
and funded each fiscal year.
5. U�lize regular, recurring sources of funding
to finance an�cipated infrastructure
maintenance and capital investment needs.
6. Prepare regular assessments of municipal
infrastructure to u�lize in adjus�ng the
capital improvement plan.
7. Seek partnerships with community groups,
educa�onal ins�tu�ons, governmental
agencies and commercial ventures to
leverage the planned investments by outside
groups to support the City’s infrastructure
needs, such as recrea�onal facili�es.
8. Provide funding support at a level that is
requisite with the departments' needs for
con�nuing to provide high quality and
efficient services to the City.
9. Ac�vely par�cipate in regional planning
and financing ini�a�ves to ensure that
regionally-funded projects reflect the needs
of Salem.
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Create a long term,
holis�c strategy to
develop or
refurbish City
parks, especially in
areas that are
currently lacking
facili�es, to
increase equity and
improve the
balance between
ac�ve parks and
less programmed
parks.
PARKS AND
RECREATION
DEPARTMENT
LONG TERM
$$$
COMMUNITY
DEVELOPMENT
- ENGINEERING
NEAR -MID
TERM
$$$
PARKS AND
RECREATION
DEPARTMENT
NEAR TERM
$
(FOR THE PLAN)
CONNECTED NEIGHBORHOODS
THROUGH PARKS AND GREENWAYS
ACTION PLAN
Pursue the
comple�on of the
Roanoke
Greenway, the
Mason Creek
Greenway, and
other
opportuni�es such
as Dry
Branch that extend
the greenways into
the City’s
neighborhoods and
to Downtown.
Explore
mechanisms to
enhance the
funding available
to finance park,
open space, and
greenway crea�on,
development, and
maintenance
including impact
fees and grant
programs.
ACTION ACTION ACTION
COST
REQUIRED
TIMING TIMING TIMING
TEAMS TEAMS TEAMS
COST
REQUIRED
COST
REQUIRED
$ = Lower cost items such as coordina�on or simple plans/ $$ = Medium to Higher Cost such as
conduc�ng more extensive design, planning or studies / $$$ = Highest Cost such as for design,
engineering and construc�on elements.
Page 136 of 442
98
DRAFT DRAFT
MID TERM
$$
Con�nue to work
with VDOT to
fulfill the East
Main Street
project that
extends exis�ng
streetscape,
sidewalk, and bike
lane
enhancements
eastward.
Create a City-wide
signage and
wayfinding plan
that ar�culates
and brands
greenway
connec�ve
elements, street
names, districts,
direc�ons,
loca�ons for key
City elements.
NEAR TERM
$
COMMUNITY
DEVELOPMENT
- ENGINEERING
/ PLANNING
AND ZONING
NEAR TERM
$
Safe, Multi-Modal Corridors That
Support Mobility and Identity
Work with the
Roanoke Valley
Alleghany
Regional
Commission
(RVARC) to secure
funding priority
for needed
projects within
Salem on the
Long-Range
Transporta�on
Plan
ACTION ACTION ACTION
TIMING TIMING TIMING
TEAMS TEAMS TEAMS
COMMUNITY
DEVELOPMENT
- ENGINEERING
/ PLANNING
AND ZONING
COMMUNITY
DEVELOPMENT -
ENGINEERING /
PLANNING AND
ZONING &
COMMUNICATIONS
COST
REQUIRED
COST
REQUIRED
COST
REQUIRED
Page 137 of 442
99
DRAFT
ACTION
TIMING
Inves�gate
methods to a�ract
and expedite
industrial
development in
targeted zones.
ECONOMIC
DEVELOPMENT
NEAR -
LONGTERM
$
Enhance the
awareness of
parking availability
in the Downtown
District through
physical
improvements
(signage, colored
markings, etc.) and
by promo�ng other
educa�onal
pla�orms (website,
GIS applica�on,
Capitalize on
Roanoke College’s
proximity to and
investment in
Downtown.
COMMUNITY
DEVELOPMENT,
COMMUNICATIONS
& STREETS
NEAR TERM
$$
ECONOMIC
DEVELOPMENT,
COMMUNITY
DEVELOPMENT
- PLANNING
AND ZONING
MID TERM
$$
VIBRANT REDEVELOPMENT DISTRICTS
FOR GROWTH AND INNOVATION
ACTION
TIMING
ACTION
TIMING
TEAMS TEAMS TEAMS
COST
REQUIRED
COST
REQUIRED
COST
REQUIRED
Page 138 of 442
100
DRAFT DRAFT
Review current
Zoning Code to
determine its
appropriateness
for achieving its
vision related to
pursuing housing
diversity and
affordability.
MIDTERM
$-$$
Consider
innova�ve
strategies to be�er
assist with housing
affordability.
Maintain and
enhance the
character and
quality of Salem’s
housing and
neighborhoods
using code
enforcement and
coopera�on with
landowners.
NEAR TERM
$$
COMMUNITY
DEVELOPMENT -
PLANING AND
ZONING
NEAR TERM
$-$$
DIVERSE HOUSING FOR ALL STAGES
OF LIFE
ACTION
TIMING
ACTION
TIMING
ACTION
TIMING
TEAMS TEAMS TEAMS
COMMUNITY
DEVELOPMENT -
PLANING AND
ZONING
COMMUNITY
DEVELOPMENT -
PLANING AND
ZONING
COST
REQUIRED
COST
REQUIRED
COST
REQUIRED
Page 139 of 442
101
DRAFT
ACTION
COMMUNITY
DEVELOPMENT
- ENGINEERING
LONG TERM
$$
MID TERM
$$
COMMUNITY
DEVELOPMENT -
PLANING AND
ZONING
LONG TERM
$$
NEXT ONE OUTSTANDING COMMUNITY SERVICES
AND INFRASTRUCTURE
Iden�fy
transporta�on needs
and an�cipate areas
of development/
redevelopment with
the intent to pursue/
install corresponding
projects that will
improve capacity,
connec�vity, and
level of service for
pedestrian, ac�ve,
and vehicular traffic.
Develop and install
an Access
Management Plan to
be�er guide the
loca�on, spacing,
and design of
entrances, street
intersec�ons,
median openings,
and traffic signals.
As previously u�lized
railways become less
u�lized and even
abandoned, pursue
Rails to Trails
projects that help
reimagine public
spaces that create
desirable, safe
methods of
alterna�ve
transporta�on and
outdoor experiences.
ACTION
TIMING
ACTION
TIMINGTIMING
TEAMS TEAMS TEAMS
COMMUNITY
DEVELOPMENT
- ENGINEERING
COST
REQUIRED
COST
REQUIRED
COST
REQUIRED
Page 140 of 442
102
DRAFT DRAFT
COMMUNITY
DEVELOPMENT
- ENGINEERING
ACTION
TIMING
NEAR TERM
$
MID TERM
$$
NEAR TERM
$$$
Conduct a city-wide
analysis of the storm
system to develop a
priori�zed list of
problem areas to
address.
Create a
comprehensive list of
stormwater
management
projects to be
explored, priori�zed,
designed, pursued,
and funded.
Ini�ate the
formula�on of a new
zoning, subdivision,
and sign ordinance
designed to
accomplish the goals
set forth in this plan,
notably those related
to housing diversity/
affordability, and
business a�rac�on/
reten�on.
OUTSTANDING COMMUNITY SERVICES
AND INFRASTRUCTURE
ACTION
TIMING
ACTION
TIMING
TEAMSTEAMSTEAMS
COMMUNITY
DEVELOPMENT
- ENGINEERING
COMMUNITY
DEVELOPMENT -
ENGINEERING /
PLANING AND ZONING
COST
REQUIRED
COST
REQUIRED
COST
REQUIRED
Page 141 of 442
103
DRAFT
ELECTRIC
DEPARTMENT
LONG TERM
$$$
ECONOMIC
DEVELOPMENT,
TOURISM, PLANNING
AND ZONING
NEAR TERM
$
COMMUNITY
DEVELOPMENT
- GIS
NEAR TERM
$
NEXT ONE OUTSTANDING COMMUNITY SERVICES
AND INFRASTRUCTURE
Where physically
and financially
feasible,
proac�vely relocate
problema�c
overhead u�lity
lines underground
to reduce system
vulnerability.
Conduct a
feasibility study to
iden�fy avenues to
a�ract and situate
addi�onal hotel/
mee�ng space
within the City.
Enhance the tools
available on the GIS
Web Applica�on to
provide more
advanced analy�cs
for users of the
pla�orm.
ACTION ACTION
TIMING
ACTION
TIMINGTIMING
TEAMS TEAMS TEAMS
COST
REQUIRED
COST
REQUIRED
COST
REQUIRED
Page 142 of 442
104
DRAFT DRAFT
COMMUNITY
DEVELOPMENT
- ENGINEERING
NEAR TERM
$
ECONOMIC
DEVELOPMENT
NEAR TERM
$
ECONOMIC
DEVELOPMENT
NEAR TERM
$$
REGIONAL COLLABORATION TO
EXPAND OPPORTUNITY
Promote and
par�cipate in
regional greenway
and trail expansion
projects as a highly
marketable
regional asset.
Par�cipate in
regional economic
development
ac�vi�es to
promote the
region, while
maintaining
Salem’s unique
roles and
advantages.
Be an ac�ve
par�cipant in
expanding the
connec�vity and
quality of
transporta�on
choices.
ACTION
TIMING
ACTION
TIMING
ACTION
TIMING
TEAMSTEAMSTEAMS
COST
REQUIRED
COST
REQUIRED
COST
REQUIRED
Page 143 of 442
Page 144 of 442
FUTURE
LAND USES
Salem’s Future Land Use Plan as
well as concepts for how East
Bo�om can be planned and
redeveloped.
Page 145 of 442
107
DRAFT
Page 146 of 442
108
DRAFT DRAFT
FUTURE LAND USE PLAN
GOAL
Create a Future Land Use Plan to
serve as a strategic guide for
managing Salem’s growth and
land use pa�erns over the next
20 years to accomplish Salem’s
Vision and Goals for housing,
economic development,
demographic diversity,
affordability, and environmental
stewardship.
PURPOSE
A Future Land Use Plan is a key
component of a Comprehensive Plan
and provides a framework for zoning,
infrastructure planning, and decision-
making. It’s purpose is to:
Guide Development:
It outlines where and how different types of
development (residen�al, commercial,
industrial, recrea�onal, etc.) should occur to
meet the community’s needs and vision.
▪ District nodes
▪ Redevelopment focus areas /
corridors
Promote Sustainable Growth:
The plan ensures that growth is balanced
with environmental conserva�on,
infrastructure capacity, historic resources,
community resources, and fostering
sustainability.
Facilitate Zoning Decisions:
It informs zoning ordinances and decisions,
ensuring that land use regula�ons align with
long-term goals.
▪ Mixed use residen�al
▪ Mixed use commercial
▪ Mixed use industrial
Page 147 of 442
109
DRAFT
Protect Natural Resources and Open
Spaces:
The plan iden�fies areas that should be
preserved for environmental, recrea�onal, or
aesthe�c purposes.
Coordinate Infrastructure and
Services:
By predic�ng future growth pa�erns, the
plan helps the city prepare for roads, schools,
u�li�es, and other essen�al services.
Support Economic Development:
It designates areas for commercial and
industrial use, crea�ng opportuni�es for job
growth and economic ac�vity.
Preserve Community Character:
The plan reflects community values and
priori�es, helping to maintain the desired
aesthe�c, historical, or cultural
characteris�cs.
Provide a Legal Framework for
Decision-Making:
It serves as a founda�on for defending land-
use decisions against legal challenges by
demonstra�ng a consistent and planned
approach. In essence, a Future Land Use Plan
is a roadmap to help a community grow
wisely while preserving its unique iden�ty
and ensuring a high quality of life for
residents.
FUTURE GENERALIZED LAND
USE MAP
The Future Generalized Land Use Map serves
as a general guide for the future
development of the Salem community. Both
public and private sector decision makers
may use this map. Local planning
commissions and elected officials can use
this future land use map as one source of
informa�on when planning public facili�es or
evalua�ng land use requests. The map also
may serve as a general guide for private
investment, indica�ng the loca�on and type
of future desired development.
This map presents a generalized overview of
desired land use loca�ons within the city.
The map is not intended to be parcel specific.
As a generalized map, a mixture of land uses
may be found in any designa�on. The
specific loca�on of future land uses will be
determined by the zoning ordinance, and
when required, the Planning Commission and
City Council will review specific land use
requests. Such review will consider the
compa�bility and benefits of the use and
land use impacts of a specific use on the
surrounding neighborhood and larger
community.
EIGHT FUTURE LAND USE
DESIGNATIONS DEFINE THIS MAP.
THEY ARE:
Commercial Areas - Commercial areas
generally designate the loca�on of exis�ng
and desired future retail, service, and office
Page 148 of 442
110
DRAFT DRAFT
areas. Included are downtown, highway
commercial, and neighborhood commercial
areas.
Industrial Areas - Industrial areas are the
loca�on of a significant por�on of Salem’s
industrial and employment base, and are
used for a variety of manufacturing,
processing, and storage ac�vi�es.
Economic Development Areas – These areas
have been designated as possible suitable
loca�ons for produc�ve economic uses, and
may include commercial, industrial and/or
residen�al uses. Future development in
these areas will be compa�ble with
surrounding proper�es with respect to land
use, density, access, and site design features.
Downtown Areas – These areas have been
designated for possible suitable loca�ons for
downtown uses and character. The areas
would provide commercial and mixed-use
commercial/residen�al development.
Mixed-Use Transi�on Areas – These areas
refer to places within the City that are
intended to evolve, through future planning
and zoning designa�ons, into places that
integrate mul�ple uses within a single
building, property, or district. These areas
typically combine residen�al, commercial,
cultural, ins�tu�onal, or industrial uses into
walkable village-like pa�erns. Through
though�ul programming and design, mixed-
use these areas aim to promote convenience,
walkability, and efficiency by allowing
diverse ac�vi�es—such as living, working,
shopping, and recrea�on—to coexist within
a self-suppor�ve village. They also support
economic development and enhance
demographic diversity.
Ins�tu�onal Areas - This category includes
major publicly-owned property, and other
major proper�es owned by tax exempt and
charitable en��es.
Residen�al Areas - Residen�al development
is the predominant land use within this
category. New residen�al development
primarily will be located within these areas.
The density and type of new residen�al
development in these areas will be
determined by zoning, and the adequacy of
public facili�es, access, and compa�bility
with surrounding land uses.
Public Parks and Recrea�on Areas – This
category shows the loca�on of exis�ng and
proposed public parks and recrea�on areas.
It is inclusive of City-owned park land,
proposed park land, and more ac�ve
recrea�onal facili�es such as the Moyer and
Salem Civic Center recrea�onal complexes.
Also included within this category are
exis�ng and proposed greenway corridors
within the City of Salem.
Page 149 of 442
The Future Land Use
Map an�cipates the
redevelopment of key
areas, such as East
Bo�om, into Mixed
Use, which will be
accomplished with
future zoning changes.
FUTURE LAND USE MAP
Quail Crossing
1drew Lewis
;t Salem
orest
Green Hill
Barrister
Estates
Little
Brushy
Mountain
Hanging Rock Golf Club
Wooded Acres
Laurel Woods
!"VII.II
Plainview
Beacon Hil
Glen Cove ----
I
I
/
/ /
Peachtree-Norwoo
Cheri
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111
DRAFT
Page 150 of 442
Quail Crossing
1drew Lewis
;t Salem
orest
Green Hill
Barrister
Estates
Little
Brushy
Mountain
Hanging Rock Golf Club
Wooded Acres
Laurel Woods
!"VII.II
Plainview
Beacon Hil
Glen Cove ----
I
I
/
/ /
Peachtree-Norwoo
Cheri
t G�ater I Deyerle ,! !419j cf 4-0
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�-NASA NGA USGS, FEMA
112
DRAFT DRAFT
Page 151 of 442
113
DRAFT
The East Bo�om neighborhood is experiencing change. With
deliberate planning, the neighborhood can evolve into a place of
unique character, diversity, and mix of uses.
Page 152 of 442
114
DRAFT DRAFT
EAST BOTTOM CONCEPT
GOAL
Create a community supported
small area plan for the East
Bo�om of Salem that will allow
new and exis�ng land uses to
coexist harmoniously, support
economic development,
contribute to tax base, provide a
safe and friendly place to live,
and promote the special history
and quali�es of the area.
VISION
East Bo�om is a special place within Salem
that expresses its uniqueness through
diverse businesses and residents, commi�ed
to neighborliness, coopera�on, and pride in a
shared history, sense of community, and
culture.
East Bo�om is a safe place to raise a family
with pedestrian-friendly, bikable streets and
easily accessible parks for gathering and
recrea�on. The Neighborhood's diverse
housing stock provides residents with
op�ons for living in the community whether
they be first �me home buyers/renters,
star�ng a family, or beginning their
re�rement. East Bo�om is held together by
its neighborliness and a strong commitment
to coopera�on and shared responsibility.
PROCESS
A charre�e-based workshop was conducted
over three days with the residents, land
owners, and business owners of East Bo�om.
During the workshop, discussions were
facilitated on topics like areas of concern,
areas of improvement, u�lity services, code
enforcement, vision, land use, street safety,
and character. A vision statement,
diagramma�c mapping, and strategies were
created and shared back with the community
for their input and acceptance. Following the
workshop, plans and strategies were refined
for inclusion in the Comprehensive Plan.
Page 153 of 442
115
DRAFT
WHAT THE COMMUNITY
SAID:
1. Issues with traffic safety, sight distance,
traffic speeds, etc., along several streets,
especially 8th Street, Florida, Tennessee,
and Indiana Streets.
2. Property maintenance is a concern, and
the city needs to enforce codes
appropriately maintain its proper�es and
streets to a higher standard.
3. Cars that are permanently parked along
streets that are part of business opera�ons.
4. Need for beau�fica�on such as
landscaping and building upgrades.
5. Incomplete sidewalks and nonexistent
sidewalks on many streets.
6. Businesses need to be protected so that
they remain part of the district.
7. Loss of neighborliness, history, and
character with new folks coming in. Need
for young families and kids again.
8. Since it is low-lying land, the area is prone
to flooding.
STRATEGIES AND ACTIONS
1. Design streets into “complete streets”
that include sidewalks, street trees, safe
crosswalks, regulatory signage, on-street
parking, bulb-outs, bike lanes, and other
methods to calm traffic and enhance
mul�ple modes of travel.
• Work within the exis�ng right of way and
curb-to-curb dimensions as much as
possible to reduce costs and impacts on
property owners.
• Consider expanding rights of way, in
coopera�on with property owners, on key
streets that serve mixed-use buildings
and retail uses.
2. Create a bike and pedestrian connec�vity
plan to ensure safe routes to school, to
district and city assets, to work, and parks
from residences in the district.
• Target key north-south streets where the
residen�al uses have driveway access and
may not require on-street parking on both
sides.
• Make sure that bike lanes and parking are
painted clearly and defined by signage.
3. Promote and incen�vize community
gathering spaces such as community
centers, parks, places to eat and socialize.
• Consider 8th Street as a vital corridor to
house gathering spaces, retail,
entertainment, and restaurants.
• Consider Indiana as a secondary corridor
for mixed uses.
Page 154 of 442
116
DRAFT DRAFT
4. Explore grant funding opportuni�es for
façade maintenance, block grants,
redevelopment grants, etc., to support
exis�ng property owners who need
assistance.
5. Revisit codes and pursue reasonable code
enforcement to help clean up the area.
• Consider that the industrial areas have
different maintenance factors than the
residen�al areas and may require special
considera�on on how to apply codes.
6. Promote and incen�vize diversity in
housing and business types.
• Promote housing and ameni�es that will
a�ract younger families to the area.
• Promote ver�cal mixing of housing with
retail at the ground level.
• Incen�vize the development of housing
that meets affordability guidelines of less
than 30% of total household income
devoted to housing costs.
• Allow for accessory dwelling units,
duplexes, triplexes, and townhomes
within residen�al redevelopments.
• Con�nue to assist property owners with
targeted recruitment of businesses.
7. Pursue zoning that fosters a natural and
adaptable approach to land use and growth,
ensuring a diverse yet compa�ble mix of
land uses.
8. Consider adop�ng form-based codes, or
hybrid form-based codes within the district
to be�er integrate a mix of compa�ble uses
along the same street.
• Consider the crea�on of simple design
guidelines to define architectural image
and character that would promote the
district.
• Reduce setback requirements and allow
buildings to be built closer to the street
and lots to be developed more densely.
• Minimize off-street parking requirements
and u�lize on-street parking.
• Promote mixed-use vs single-use zoning
in areas other than the industrial areas.
9. Create a unique signage and wayfinding
design for East Bo�om that includes
gateway signage, decora�ve street
regulatory signage, and loca�on signage.
• Conduct a community-based design
process.
• U�lize local ar�sts and designers that are
sensi�ve to the districts importance to
the community.
• Integrate environmental design
techniques into developing new
infrastructure to include naturalizing
stormwater management, tree plan�ng
that includes species variety, reducing
large expanses of asphalt, na�ve
landscaping, and downward directed “full
cut-off” street lights.
Page 155 of 442
117
DRAFT
APPLICABILITY OF ZONING
Although the current city zoning for
the study area includes a variety of
uses, allowing one to live, dine, work,
recreate, and conduct limited
shopping, it does not allow for the
ver�cal mixing of uses that promotes
an ac�ve street environment, more
efficient use of land, and the
increasing land values and new
business associated with higher
density.
• RSF zoning does not allow for a mix of
uses, such as retail or office. It also has
significant setback requirements of 25
feet for front and rear yards and requires
a special excep�on permit to allow any
residen�al use beyond a single house on
the lot. The zone also does not allow for
accessory dwelling units to be built on
the lot. This could poten�ally limit the
ability of developers to build to a higher
residen�al density, and limits mixed-use
– both of which would benefit the Salem
economy and enable poten�al lower
home rents and prices.
• CBD zoning is more mixed-use friendly
and would provide building rela�onships
with the street that are advantageous.
• HBD zoning within the district may be
out of scale with the intent of the vision
in some instances. It wouldn’t allow
ver�cal mixing of uses, however, which
provides efficient use of land and
promote walkability.
• Industrial zoning works for the land
zoned for it. Issues with industrial uses
have more to do with code enforcement.
• Parking requirements by use are generally
reasonable. However, it is not clear how
parking requirements are offset by the
on-street parking that exists within the
district. Reducing parking requirements
to adjust for on-street parking would
reduce asphalt and allow more efficient
use of property for development.
ZONING
ZONING DISTRICTS
Page 156 of 442
118
DRAFT DRAFT
ZONING MAP
8TH STREET
LIMITS OF EAST BOTTOM STUDY AREA
BALL PARK
CIVIC CENTER
LIMITS O
F
S
T
U
D
Y
LIMITS OF STUD
Y
Page 157 of 442
119
DRAFT
• The streets generally have a paved width of
40 feet and a Right of Way of 60 feet.
• Sidewalks exist on some of the streets,
including por�ons of 6th, 7th, and 8th, and on
por�ons of Florida, and Indiana.
• Space for on-street parking is provided on
district streets. Many of the residences are
also served by driveways, which leaves
room within the paved area of the street for
other uses, such as bike lanes.
• A traffic light exists at Indiana and 8th
Streets.
• No streetscapes or street trees exist.
• Southwest corner is within floodplain and is
prone to flooding.
EXISTING CONDITIONS
East Bo�om sits between 4th Street,
Roanoke Boulevard, the Norfolk
Southern Rail lines, and South
College Avenue. 8th Street bisects the
district and intersects with Roanoke
Boulevard at the Civic Center and
College Avenue. The land is generally
low, sloping from North to South to
the Roanoke River. Large por�ons of
the land is within the 100-year flood
plain.
The northern por�on of the district is
primarily single-family residen�al. The
southern por�on is mostly industrial. There
are areas of business commercial along 8th St.
and 7th St. Kiwanis Park, located in the
northeast corner of the district houses a
baseball diamond with grandstands.
The Andrew Lewis Middle School sits in the
Northwest corner of the area, and includes a
shared city park space. A rail depot sits in the
southeast corner of the area, currently being
used as Total Ac�on for Progress. A few
restaurants exist within the study area.
Page 158 of 442
120
DRAFT DRAFT
8th Street and Indiana Street form a cross axis through the
district forming a set of key streets. Valleydale sits on this
axis, as does the Civic Center.
Page 159 of 442
121
DRAFT
Page 160 of 442
122
DRAFT DRAFT
Page 161 of 442
123
DRAFT
ZONING STRATEGY
Page 162 of 442
124
DRAFT DRAFT
Valleydale,
Page 163 of 442
125
DRAFT
CONCEPT STREET SECTIONS
Page 164 of 442
126
DRAFT DRAFT
East Bo�om will be redeveloped
and maintained to a higher
quality, while retaining its organic
nature. Standards that will be
incorporated into specific zoning
codes and guidelines include:
• Development that reflects local culture,
history, and community values, crea�ng a
unique iden�ty and fostering pride among
residents.
• Engaging the community stakeholders in
the planning process to ensure
developments meet the needs of current
and future residents.
• Promo�ng local history, culture, and
architectural styles to create a unique
iden�ty.
• A blend of residen�al, commercial,
recrea�onal, and cultural uses to reduce
travel distances, enhance convenience,
and s�mulate economic diversity.
• Support the economy with small business
opportuni�es and by suppor�ng exis�ng
businesses within the district.
• Priori�ze people over cars, with a focus
on human-scaled architecture,
landscaping, and streetscapes to improve
social interac�on, walkability, and
community iden�ty.
DEVELOPMENT PRINCIPLES
• Housing op�ons to accommodate people
of different income levels, ages, and family
structures, fostering inclusivity and
affordability in the community.
• Streamlining the planning process to
provide clarity for developers, reduce
costs, and encourage projects aligned
with smart growth goals.
• Complete streets that include crosswalks,
parking, sidewalks, street trees, ligh�ng,
and bike facili�es where space allows.
• Streetscapes, signage, ligh�ng, and
architecture that creates a visually
appealing and comfortable atmosphere,
where buildings are oriented to the street
and designed to a scale suitable for
people.
• Retaining narrow travel lanes within the
street grid, versus expanding streets that
would encourage faster travel speeds.
• Buildings designed in harmony with the
pedestrian environment that included
compact buildings and developments,
reduced setbacks and buildings that front
the street and public realm.
• Preserving exis�ng trees, and plan�ng of
new trees to expand the tree canopy
along the street, within parking areas, and
on the lot area of the development.
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Integrate design concepts
for complete streets into
redeveloped corridors.
STREET / URBAN DESIGN CONCEPTS
Orient new buildings to
the street and include a
+/- 16 foot urbanized
sidewalk to promote
pedestrian friendliness.
Bentley Rysedorph
h�ps://www.u�ledesign.com/wp-content/uploads/2023/03/2022-04-06-Frontage-Defini�on-01-
1400x803.jpg
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Consider street paving in the center
turn lanes on key streets to dis�nguish
their purpose, create an a�rac�ve
streets, and slow cars down.
U�lize curb extensions and “bulb-outs”
within mixed use areas to create safer
and shorter street crossings.
U�lize flashing pedestrian beacons
at busy street crossings.
Ennis-Flint_TrafficScapes_TrafficPa�erns02.jpg
h�ps://www.cityofsanrafael.org/crosswalk-improvements/
h�ps://breakfastonbikes.blogspot.com/2017/03/downtown-board-to-
discuss-corner-bulb-outs-curb-extensions-dab.html
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CITY ATLAS
The data and mapping included
within this chapter is a summary of
various exis�ng condi�ons that,
along with community and
stakeholder input, provide a
background and impetus for the
Comprehensive Plan’s
recommenda�ons.
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HISTORY & CULTURE
Downtown Salem’s history dates back
to the early 1800s when fewer than
25 families lived along the Great
Road, a vital route connec�ng
Pennsylvania to southern states like
Tennessee and Georgia.
James Simpson, a local land speculator,
recognized the area’s poten�al and
developed a small town called Salem.
Businesses like blacksmiths, stables, and
general stores flourished along Main Street,
suppor�ng the growing community. The
railroad eventually fulfilled the dream of
connec�ng Salem to broader markets.
Salem became the county seat when Roanoke
County was formed in 1838, and a red-brick
courthouse opened in 1841, serving as a hub
for social and business gatherings. The
courthouse that replaced it in 1910 now
serves as Roanoke College’s Francis T. West
Hall. Roanoke College itself was originally
established in 1842 near Staunton as the
Virginia Ins�tute; it was moved to Salem in
1847 and incorporated as Roanoke College
in 1853. The college grew rapidly, a�rac�ng
students from beyond the region and
contribu�ng to Salem’s development as an
educa�onal and cultural center.
Further popula�on growth led to the
construc�on of the Carver School for Black
students and Salem High School on Broad
Street for white students. The school’s
destruc�on led to the prompt construc�on of
Andrew Lewis High School, which was for
white students un�l full integration in 1966.
The former high school on Broad Street is
now City Hall. Carver is now an elementary
school, and Andrew Lewis is now Salem’s
middle school. Today’s Salem High School
opened in 1977.
As the City evolved, interstate highways
eclipsed railroad in the 1960s—the first
stretch of I-81 opened in 1964. Passenger
rail service was discon�nued and the
passenger sta�on closed. By the 1980s,
three exits �ed Salem to I-81, which roughly
followed the historic corridor of the Great
Road and its Wilderness Road extension
westward.
As it has in the past, Salem con�nues to
support its community with a variety of
quality of life programs:
1. Community Events:
Year-round local events, fes�vals, and
sports ac�vi�es including: Olde Salem
Days, Pumpkin Fest, the Lewis Gale
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Salem Half Marathon, na�onal and
regional spor�ng events, The Salem Fair,
and several concerts at the Salem Civic
Center.
2. Scenic Landscapes:
Nestled in the Roanoke Valley, Salem
offers picturesque views of the Blue
Ridge Mountains and abundant natural
beauty that includes the Roanoke River.
Parks and green spaces are well-
maintained, providing residents with
numerous outdoor recrea�onal
opportuni�es.
3. Educa�onal and Recrea�onal Facili�es:
• Salem’s school system is highly
regarded, contribu�ng to a family-
friendly environment. Educa�onal
facili�es are well-respected and play a
crucial role in community life.
• Salem is known for its dedica�on to
sports, with high-quality facili�es like
Moyer Sports Complex. for both youth
and adult leagues. The Salem Civic
Center is a hub for entertainment and
spor�ng events.
4. Safety and Services:
• The City is well-served by its police,
fire, and rescue services, which are
known for their responsiveness and
community involvement. This
contributes to a strong sense of
security among residents.
• Salem proudly boasts the na�on’s
second oldest all-volunteer rescue
squad.
Salem, Virginia, boasts historic
districts, historic areas, and
neighborhoods that reflect its rich
architectural and cultural heritage:
1. North Broad Street Historic District
Designated as Salem’s first residen�al historic
district in 2018, the North Broad Street
Historic District showcases the City’s
economic prosperity from the 1880s to
around 1950. This area features substan�al
homes in various architectural styles,
including the notable Evans House. Many
side streets bear the names of influen�al
residents from that era. Its proximity to Main
Street and Downtown Salem meant early
access to infrastructure improvements like
paved streets and electricity.
2. Downtown Salem Historic District
The Downtown Salem Historic District
encompasses approximately 34 contribu�ng
buildings and one site in the City’s
commercial core. The district includes mixed-
use commercial buildings, churches,
residences, a courthouse, a post office, a
library, a park, and a Farmer’s Market.
Architectural styles such as Greek Revival,
Italianate, and Queen Anne are represented.
Noteworthy structures include the Stevens
House (“Old Post House”), Kizer-Webber
Building, Duval-Oakey House, and the former
Salem High School.
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Salem also boasts a variety of historic
buildings and sites including:
1. Salem Presbyterian Church
• Loca�on: 41 E. Main Street, Salem, VA
• Built: 1851
• Architectural Style: Greek Revival
• Significance: This church is one of the
oldest in Salem and has played a significant
role in the community’s religious life.
2. Salem Museum and Historical Society
• Loca�on: 801 E. Main Street, Salem, VA
• Built: 1845 (Williamson Road Building)
• Significance: Housed in the historic
Williams-Brown House, this museum
showcases the history of Salem and the
surrounding areas.
3. Old Roanoke County Courthouse
• Loca�on: 301 E. Main Street, Salem, VA
• Built: 1910
• Architectural Style: Beaux-Arts
• Significance: This courthouse served as
the Roanoke County Courthouse un�l
1985 and is now used for various Roanoke
College events.
4. Andrew Lewis School
• Loca�on: 616 S. College Avenue, Salem,
VA
• Built: 1939
• Architectural Style: Colonial Revival
• Significance: Named a�er the
Revolu�onary War hero Andrew Lewis, this
building now serves as a middle school.
5. Salem High School (Old)
• Loca�on: 114 N. Broad Street, Salem, VA
• Built: 1912
• Significance: The original high school
building before the current Salem High
School was constructed.
6. East Hill Cemetery
• Loca�on: Main Street and Lynchburg
Turnpike.
• Built: 1869
• Significance: Civil War burials, and
includes the grave of Andrew Lewis.
7. East Hill North Cemetery
• Beside the Salem Museum
• Built: 1868
• Significance: Purchased to establish an
African American burial ground.
8. GW Carver School
• Loca�on: #6 Fourth Street
• Built 1948
• Significance: From 1940-1966 served
African American students from grade 1-
12.
9. Elizabeth College
• Loca�on: bounded by Lynchburg Turnpike
and Idaho Street, Salem, VA
• Built: 1915 (Rebuilt a�er fire in 1921)
• Significance: Originally a Lutheran
women’s college, the building now serves
as part of Roanoke College.
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135
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MAP SHOWING GRADATION IN OCCUPIED HOUSING UNITS.
Various studies indicate that owner occupied housing contributes to stable
neighborhoods, economic mobility, higher maintenance, and social cohesion,
amongst other factors.
AREA OF HIGHER
OWNER OCCUPIED
HOUSING
AREA OF LOWER OWNER
OCCUPIED HOUSING
Legend
% Of Occupied Housing
Units that are Owner
Occupied:
No Value
< 41%
> 88%
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136
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DEMOGRAPHIC TRENDS
Since 2000, Salem has experienced
only modest popula�on growth of
approximately 3%, according to U.S.
census reports.
Popula�on Trends
According to City Data, which pulls
informa�on from United States Census
Report, Salem’s popula�on grew by
approximately 3.1% between 2000 and
2022, reaching 25,523 residents in 2022. In
2023 the popula�on was recorded at 25,477,
and in 2024, the es�mated popula�on
reached 25,665, indica�ng a 1.03% increase
since the 2020 census.
The City saw its most significant annual
popula�on increase between 2004 and 2005,
with an addi�on of 306 people (a 1.25%
year-on-year increase). Conversely,
according to Neilsburg Research, the largest
annual decrease occurred between 2009 and
2010, with a decline of 659 people (a 2.58%
year-on-year decrease).
Overall, Salem’s popula�on growth has been
rela�vely slow compared to other similarly
sized ci�es in Virginia and the United States.
The City’s demographic challenges,
par�cularly its aging popula�on and available
land, play a crucial role in shaping its
popula�on trends.
Household Data
As of the latest available census data, Salem,
Virginia, exhibits the following household
demographics:
Number of Households
Total households: 11,096.
Average household size: 2.51 persons.
Median Household Income
The median household income in Salem has
shown varia�on over recent years:
• 2023: $66,716.
• 2022: $68,402.
• 2021: $66,472.
• 2020: $63,411.
• 2019: $57,165
(2023 ACS data).
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Poverty Rate
As of the most recent data, the poverty rate
in Salem, Virginia, stands at approximately
10.9%. This figure is lower than both the
na�onal average of 12.4% and the rate in the
Roanoke, VA Metro Area, which is 12.2%.
This indicates that Salem has a rela�vely
lower percentage of individuals living below
the poverty line compared to these broader
regions.
Social Vulnerability
The Social Vulnerability Index provided by
the CDC assembles composite data into 15
variables defined by the U.S. Census. The
index was developed to assist in disaster
planning, and when u�lized, it can posi�vely
impact a community’s resiliency.
Socioeconomic Status: Includes poverty
levels, unemployment rates, income, and
educa�on levels.
Household Composi�on & Disability:
Considers age (e.g., children and elderly),
disability status, and single-parent
households.
Minority Status & Language: Looks at racial
and ethnic minority popula�ons and English
proficiency.
Housing Type & Transporta�on: Analyzes
crowded housing, group quarters, vehicle
access, and housing costs.
Salem’s Overall SVI Score: 0.3248
Possible scores range from 0 (lowest
vulnerability) to 1 (highest vulnerability).
A score of 0.3248 indicates a low to
medium level of vulnerability.
Sources include: vpap.org, and datavirginia.gov
Poverty in Salem, Virginia, as of 2023.
Approximately 10.9% of the popula�on lives
below the poverty line, while 89.1% lives
above it.
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Age Demographics
Salem’s age demographics suggest a
moderately aging popula�on. Key indicators
include:
• Median Age: The median age in Salem is
approximately 40.3 years, slightly higher
than Virginia’s median age of 38.8 years
• Age Distribu�on: Approximately 19.32%
of Salem’s popula�on is aged 65 and
over, which is higher than the na�onal
average of 16.8%.
• Between 2000 and 2020, Salem,
Virginia’s median age increased from 39
to 40.3 years, indica�ng a slight aging
trend over the two decades.
SALEM POPULATION PYRAMID
These figures indicate that a significant
por�on of Salem’s popula�on comprises
seniors, with nearly 20% of residents being
65 or older. By contrast, the average within
Roanoke City is 18%, the USA is 17% and
urban areas are typically 15%. These
sta�s�cs indicate that Salem has higher
propor�on of older residents compared to
state and na�onal averages, sugges�ng a
slightly aging popula�on, while a balanced
age distribu�on in the range of 15% is o�en
considered beneficial for a City’s economic
and social vitality. This aging trend includes
coun�ng the student popula�on of Roanoke
College, which contributes approximately
1,800 student aged people, which skews the
data toward a younger popula�on es�mate
than is actual.
Sources: datausa.org, odphp.health.gov
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139
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As of December 2024, Salem’s
unemployment rate stood at 2.5%, a
decrease from 2.9% in December 2023.
Employment
Salem has generally maintained a favorable
employment record compared to the state
average. Like the rest of the state and na�on,
however, Salem’s employment has been
affected by recessions and the Covid 19
pandemic. Notably, during the COVID-19
pandemic, Salem experienced a significant
spike in unemployment, reaching 10.6% in
April 2020. Prior to the pandemic, in October
1999, the City recorded its lowest
unemployment rate at 1.2%.
The average unemployment rate in Salem,
Virginia, for the year 2024 was approximately
2.96%. This figure is based on monthly data
sourced from the U.S. Bureau of Labor
Sta�s�cs via the Federal Reserve Bank of St.
Louis. Over the same year, Virginia’s
(statewide) was 2.9% and the United States
(na�onal) was 4.0% This rate indicates a
strong local labor market, as it is below both
the na�onal average and Salem’s long-term
average unemployment rate of 3.78%.
Affordability / Cost of Living
According to C2ER (the Council for
Community and Economic Research), the
cost of living in Salem is es�mated to
be 92.8% of the na�onal average making it
an average US City in terms of affordability.
The median household income in Salem is
$66,716, which is 17% less than that of the
state. The median income for an individual is
$35,584, which is 17% less than that of the
state.
Sources: fred.stlouisfed.org,
tradingeconomics.com
While the City’s cost of living is lower than
the na�onal average, affordable housing is
becoming a concern. A regional housing
market analysis highlighted that lower-wage
hourly posi�ons exacerbate the need for
affordable housing, indica�ng that many
residents struggle to find housing within their
financial means.
How much do I need to live in Salem,
Virginia
(according to Best Places - bestplaces.net,
which calculates cost of living and
affordability for ci�es)
$4,170 / month
For a family, 22.8% less expensive than the
na�onal average - a total of $50,040 for the
year for a family.
$2,967 / month
For a single person, 37.8% less expensive
than the na�onal average - a total of $35,600
for the year for a single person.
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AREA OF CITY WITH HIGHER LEVELS OF POVERTY. As shown on other maps, this area of
Salem has fewer owner occupied housing units than the rest of the City, which limits the
ability to generate wealth and create upward economic movement.
AREAS WITH
HIGHER
LEVELS OF
POVERTY
Percent of Popula�on
living below Poverty
level.
> 24%
< 1%
No Value
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141
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AREA OF
LOWER
HOUSEHOLD
INCOME
MAP OF CITY SHOWING AREAS OF HIGHER AND LOWER HOUSEHOLD INCOMES
Areas of lower household incomes could indicate areas that need assistance
AREA OF HIGHER
HOUSEHOLD INCOME
Median Household
Income in past 12
months (infla�on
adjusted dollars to last
5 year range)
> 24%
< 1%
No Value
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142
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While Salem remains rela�vely affordable, it
is not immune to the broader housing
affordability challenges seen across Virginia
and the U.S. Rising construc�on costs,
limited land availability and land cost,
permi�ng hurdles, and a shortage of
subsidized housing op�ons make it
increasingly difficult to provide affordable
homes for middle- and lower-income
groups. Salem’s home prices and rents are
beginning to outpace wages and wage
growth, while aging housing, the slow
process of new development, and an older
popula�on staying in place further impact
the housing market.
Homeownership and Rental Market
•Homeownership: Approximately 63% of
homes in Salem are owner-occupied.
•Rental Market: Renters make up about
37% of the popula�on. The rental market
includes a range of op�ons from single-
family homes to apartments. Rental
vacancy rates are rela�vely low at around
5.4%.
Rental Prices
Rental prices in Salem range widely based on
the size and type of the unit:
• Studio: ~$1086 - $1,659
• One-bedroom: ~ $1,058 - $1,133
• Two-bedroom: ~ $1,237 - $1,368
• Three-bedroom: ~$1,434 - $1,798
Median Home Price in Salem, VA:
The median sale price for residential in 2023 was
$265,000. In 2024, that number rose to $276,000,
and in 2025 (as of November 24) the figure
increased to $289,950. That noticeable increase in
median sale price mirrors regional and national
trends of the rising costs associated with the
housing market.
Income Needed to Afford a Median-Priced Home
in Salem:
A common affordability metric suggests that
housing expenses should not exceed 30% of a
household’s gross monthly income.
Utilizing 2023 data (as median income levels have
not yet been released for post-2023 years) and
assuming a 20% down payment with a 30-year
fixed mortgage at an interest rate of 6.8%, the
estimated annual household income required to
afford a $265,000 home is approximately $64,880
– slightly less than the median income level of the
City at approximately $66,700.
It is important to note that according to a variety of
sources, including the United States Department of
the Treasury, the delta between wages and housing
costs has widened in recent years. Comparing
assumed relatively stagnant wages to verified
elevated residential costs, housing expenses
continue to apply significant pressure to many
families throughout the City. Moreover, the fact
that other basic necessities such as utilities, car
payments, and groceries have also gotten more
expensive in recent times adds to the challenges
associated with comfortable housing costs and/or
home ownership.
This rudimentary analysis suggests that a more in-
depth Housing Study is warranted, a finding
represented in Diverse Housing for All Stages of
Life and the Action Plan.
HOUSING & AFFORDABILITY
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Salem, Virginia, has a diverse
economy with various income
and job sectors. Key sectors
include:
1.Healthcare and Social Assistance: This
sector is a major employer in Salem, with
facili�es like the LewisGale Medical
Center and the VA Medical Center
providing numerous jobs.
2.Educa�on: Salem is home to several
educa�onal ins�tu�ons, including
Roanoke College and Salem City Schools,
which contributes significantly to
employment in the area.
3.Manufacturing: There are several
manufacturing companies, such as
Yokohama Tire and Integer, in and
around Salem, offering jobs in
produc�on, engineering, and related
fields.
4.Retail: Retail businesses are prominent
and include Walmart, Lowes, and Kroger,
providing a range of job opportuni�es
from sales to management posi�ons.
There are also many small businesses
that add diversity.
5.Public Administra�on: Local government
and public services also play a crucial role
in the job market in Salem.
6.Accommoda�on and Food Services: This
sector includes jobs in hotels,
restaurants, and other food service
establishments.
7.Professional and Technical Services: This
sector includes various professional jobs,
such as legal, accoun�ng, engineering,
and consul�ng services with companies
such as CMIT Solu�ons.
ECONOMIC RESOURCES
Economic Development
Economic development in Salem, Virginia is
managed through dedicated departments
and authori�es that collaborate to promote
business growth, a�ract new industries, and
enhance the overall economic landscape of
the region.
•Department of Economic Development:
Salem’s Economic Development office is
situated in City Hall at 114 N Broad
Street. This department focuses on
suppor�ng local businesses, a�rac�ng
new enterprises, and fostering a
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conducive environment for economic
growth.
• Economic Development Authority (EDA):
Established in 2017, the EDA comprises
seven members who work closely with the
Department of Economic Development.
The authority is empowered to acquire,
lease, and manage proper�es to promote
industrial and commercial development
within the City. Mee�ngs are held monthly
at City Hall.
Salem is a member of the Roanoke Valley-
Alleghany Regional Commission, which
fosters regional coopera�on and provides
support in areas like transporta�on
planning, environmental planning, and
economic development.
MAJOR EMPLOYERS
VA Medical Center: 2,000 - 2,499
Lewis-Gale Hospital: 1,000 - 1,499
Yokohama Industries: 500 - 999
Lewis-Gale Physicians: 500 - 999
City of Salem Schools: 500 - 999
POTENTIAL CHALLENGES:
Like many communi�es, Salem faces
several economic challenges that impact
its growth and stability. Here are some
key issues:
1. Dependence on Healthcare and
Manufacturing
2. Aging popula�on and talent leaving for
other loca�ons
3. Retail and small business struggles
4. Revenue and budget constraints
5. Compe��on from Roanoke and nearby
areas
6. Limited housing diversity
7. Growing housing affordability issues
8. Workforce development and
workforce fit with new industries
9. Limited community desire to
accommodate growth of housing and
popula�on
10. Limited land upon which to
accommodate growth
Sources included ar�cles from
cardinalnews.com, pubs.ext.vt.edu
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The Roanoke River Greenway and the Mason Creek Greenway are
major investments and assets for Salem to capitalize on.
SALEM TRAILS AND GREENWAYS
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Salem’s long-range transporta�on
plan is part of a broader regional
effort coordinated by the Roanoke
Valley Alleghany Regional
Commission (RVARC).
The RVARC handles transporta�on
planning for the region, including
Salem, and develops various plans and
studies to address transporta�on
needs.
The statewide transporta�on plan, VTrans,
also influences Salem’s planning. VTrans
outlines Virginia’s long-term transporta�on
vision, focusing on improving safety,
accessibility, and mobility while suppor�ng
economic growth.
Connec�vity
Salem is organized on an urban grid system
of streets, which provides high levels of
connec�vity for cars, bikes, and walkers. A
bike network plan has been discussed to
create bike lanes and shared streets to link
community assets. Sidewalks exist on many
streets but do not represent a complete
system.
Several major roadways pass through Salem,
crea�ng issues for pedestrian crossings, cycle
safety, and traffic conges�on. Addi�onally,
Salem’s major roadways carry burdens when
I-81 is closed or limited. Salem generally
experiences moderate traffic conges�on,
especially during peak hours. Key areas of
conges�on typically include:
1. Main Thoroughfares: West Main Street,
East Main Street, and Electric Road
(Route 419) o�en see higher traffic
volumes.
2. Interstate Access: The intersec�ons near
I-81, par�cularly exits 137 and 140, can
be congested during rush hours.
3. Commercial Areas: Areas around the
Salem Civic Center, Roanoke College, and
large retail centers may experience
conges�on, par�cularly during events or
weekends.
WALK SCORE
Walk Scores are provided by walkscore.com.
These scores summarize the walkability and
public transit op�ons. Salem’s walk score
varies across the City, with downtown being
very walkable at a score of 83, but an overall
average of 27, which means it is a car
dependent city.
TRANSPORTATION
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MAJOR STREETS
East Main Street
East Main Street connects Salem with
Roanoke City It is an important gateway into
the City. As such it must accommodate not
only automo�ve traffic, but the safe and
efficient use by transit, cyclists, and
pedestrians, along the en�re corridor within
the City.
A long stretch of the roadway as it leaves
downtown, from Thompson Memorial Drive
to Brand Avenue, has been improved with
streetscape elements, bus stops, decora�ve
ligh�ng, bike lanes, and sidewalks.
Development along the corridor includes
Longwood Park, Oakey Field Complex,
automobile dealerships, and smaller
commercial users. Topography confines the
corridor, making expansive changes to land
use difficult. A wide con�nuous center turn
lane does provide an opportunity for select
interven�ons aimed at improving the
character and safety of the roadway, such as
median pockets for landscape and pedestrian
refuge.
From Brand Avenue to Parkdale Drive, East
Main Street narrows in cross sec�on to two
wide lanes that service smaller commercial
users of various types. No sidewalks, bike
lanes, or streetscape elements exist on this
por�on of the roadway. A few poten�al
redevelopment sites are located along the
roadway, including one adjacent to the
Sherwood Memorial Park.
From Parkdale Drive to Electric Road, the
roadway widens back to included a
con�nuous center turn lane, servicing large
commercial users such as automobile
dealerships. Streetscape elements such as
bike/ped infrastructure and gateway
landscape plan�ngs, are absent.
From Electric Road to East City limits, two
travel lanes each direc�on at 12 feet each,
with a con�nuous intermi�ent turn median.
A non-con�guous sidewalk exists along the
edge of the roadway on both sides. Walkers
are not buffered from moving cars.
Crosswalks occur at several major
intersec�ons but not all of them.
Current Average Daily Trips (ADT)*: The
highest ADT is between Kessler Mill Road
and Electric Road at 13,000 ADT.
West Main Street
West Main Street, west of Downtown serves
as the gateway into Salem from the west. The
street sec�on consists of two 2 lanes of
travel in each direc�on and a con�nuous
center turn lane with similar dimensions.
West Main Street func�ons as a relief route
for drivers during conges�on events on I-81.
It is most traveled during early morning and
late a�ernoon.*Average Daily Trips (ADT) is the average number of
vehicle trips generated to and from a loca�on or
roadway segment per day, typically calculated over a
24-hour period.
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The width of the corridor ROW in places
makes it difficult to consider con�nuous and
adequate bike and pedestrian infrastructure.
Sidewalks do exist, but are narrow and
located directly along the roadway.
Addi�onally, u�lity poles run alongside the
road, making it difficult to widen sidewalks.
Crosswalks are infrequent, which makes
crossing the road safely a challenge.
West Main Street has limited near term
redevelopment poten�al along most of its
corridor. Larger commercial sites as well as
pad retail and food sites dominate
development between 4th Street and
Diuguids Lane. Further to the west to the
City Boundary the corridor becomes more
rural in character.
Current ADT: The highest ADT is between
Wildwood Road and 4th Street at 23,000
ADT.
See Revisioning West Main Street: Crea�ng
a Mul�modal Corridor in Salem, Virginia,
April 2024, School of Public and
Interna�onal Affairs, Virginia Tech.
Apperson Drive / Lee Highway /
Colorado Street (Apperson Corridor)
The Apperson Corridor stretches from East
City Limits to Colorado Street.It is a wide
roadway with a con�nuous center turn lane
that serves as a gateway into the City from
the southeast, traveling through commercial
and residen�al areas.
The Corridor currently does not include
pedestrian and bicycle infrastructure,
however the current ADT suggests all or
por�ons of it could be redesigned to add on
street parking, planted center medians,
and/or bike/ped infrastructure.
This roadway can play a larger role within the
City, as a gateway. The provision of cycle
infrastructure to leverage the nearby
Roanoke Greenway would serve to link River
Road and Downtown.
Current ADT: Varies along its length from
13,000 to 20,000
Wildwood Road:
Wildwood Road is a short segment of road
that connects I-81 and northern parts of the
city, to West Main Street, west of
Downtown. The exis�ng ROW has no
sidewalks, cycle infrastructure, and limited
landscape elements. The Sec�on includes 2
lanes of travel each way, with center turn
pockets at intersec�ons and a central
median servicing pad retail sites and lodging.
Wildwood Road should serve as another
Gateway into Salem, but currently lacks any
of the defining elements that would establish
it as such. Current ADT counts suggest it is
oversized for the capacity it handles.
Wildwood Road is an excellent candidate for
redesign to include narrower travel lanes,
cycle and ped infrastructure, and streetscape
improvements.
Current ADT: 19,000 ADT
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Thompson Memorial Drive
Similar to Wildwood Road, Thompson
Memorial Drive connects Salem to I-81 east
of Downtown. It has two travel lanes each
direc�on, with a planted median and turn
pockets at intersec�ons and major curb cuts.
The ROW does include sidewalks placed
separate from the curb, but s�ll close to the
travel lanes. Thompson Memorial Drive
provides access to residen�al areas as well as
Roanoke College along a tree canopied
corridor. Similar to Wildwood, the sec�on is
oversized based on Average Daily Trips. A
redesign to take advantage of the exis�ng
tree canopy would reinforce and establish a
green gateway into Salem. The redesign
would include addi�onal landscape, gateway
signage, and a reduc�on in travel lanes
and/or lane widths
Current ADT: 12,000 ADT
4th Street
4th Street connects Roanoke Boulevard to
West Main Street and serves truck traffic
that would otherwise use Main Street from
Thompson Memorial Drive to Lake Spring
Park. The sec�on consists of two lanes in
each direc�on with a concrete median down
in the center. Sidewalks are present on each
side that are separated from the back of curb.
Por�ons support street trees. There is no
bicycle infrastructure.
4th Street services commercial developments
of various types and several sites exist along
it that over �me could be developed to
support the shopping needs of nearby
neighborhoods. A well designed streetscape
plan and future zoning changes would help to
transform 4th Street into an urban corridor,
encouraging neighborhood based business,
and pedestrian access.
Current ADT: 17,000 ADT (varies)
Main Street Downtown
Main Street Downtown has been upgraded
with streetscape, enhanced crosswalks,
plan�ngs, and parking. It provides an
urbanizing and pedestrian friendly zone
within the retail area of downtown.
Current ADT:13,000 ADT
Public Transporta�on
The primary public transporta�on op�on in
Salem is the Valley Metro bus service.Valley
Metro operates several bus routes within Salem,
Virginia, primarily serving major streets such as
Main Street, Apperson Drive, and Electric Road
(Route 419).
149
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Exis�ng environmental
corridors that are, have plans
to be, or could become
greenways in the future.
150
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KEY STREETS, TRAILS AND GREENWAYS
These corridors provide broad connec�vity across Salem and can be
improved and added to over �me to support mul�-modal connec�vity.
Key Streets
Exis�ng Bike Route
LEGEND
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AREA WITH FEWER PARKS, &
BIKE/PED CONNECTIONS
SALEM COMMUNITY SERVICES
As the diagram indicates, Salem is well served with
community services. There is a need for parks, however,
in por�ons of the city that neighborhood residents can
walk to easily, especially in the north east por�on and
southwest por�on of Salem.
AREA WITH FEWER PARKS, &
BIKE/PED CONNECTIONS
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Public U�li�es
Storm Water Management
The City of Salem (Salem) operates a
Stormwater Management Program in
compliance with the Virginia General Permit
for Discharges of Stormwater from Small
Municipal Separate Storm Sewer Systems
(MS4 General Permit).
The City of Salem (City) Program Plan when
implemented cons�tutes compliance with
the standard of reducing pollutants to the
maximum extent prac�cable (MEP) of the
VAR04 General Virginia Pollutant Discharge
Elimina�on System (VPDES) Permit for
Discharges of Stormwater from Small
Municipal Minimum Control Measures.
The General Permit requires the Program
Plan to include Best Management Prac�ces
(BMP) to address the requirements of six
minimum control measures (MCMs)
described in Part I.E of the General Permit.
The MCMs are summarized as:
▪ MCM 1: Public Educa�on and
Outreach on Stormwater Impacts
▪ MCM 2: Public Involvement and
Par�cipa�on
▪ MCM 3: Illicit Discharge Detec�on
and Elimina�on
▪ MCM 4: Construc�on Site Stormwater
Runoff Control
▪ MCM 5: Post-construc�on
Stormwater Management
▪ MCM 6: Pollu�on Preven�on/Good
Housekeeping for Opera�ons
By integra�ng these elements, Salem,
Virginia, aims to effec�vely manage
stormwater, reduce flooding, protect water
quality, and enhance the resilience of its
infrastructure.
Water / Sewer
The City of Salem Water and Sewer
Department's mission is to provide a high
level of customer sa�sfac�on by providing
reliable, high-quality water and sewer service
in an efficient, cost-effec�ve, and
environmentally sensi�ve manner.
The City of Salem owns and operates a 10
Million Gallon per Day water treatment plant
and approximately 175 miles of water
distribu�on pipe, providing service to
approximately 9,500 customers. The City's
COMMUNITY SERVICES
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main source of water is the Roanoke River.
However, it also draws from mul�ple
groundwater sources. This water is treated
and distributed to several water storage
tanks in and around the City. The
commitment to Salem of the Water
Department is to provide a con�nual source
of high-quality drinking water to local
residents, businesses and industries.
The City of Salem owns and operates
approximately 200 miles of sewer pipe,
providing service to approximately 9,400
customers. In partnership with the Western
Virginia Water Authority (WVWA), the City's
wastewater is sent to the Roanoke Regional
Water Pollu�on Control Plant (RRWPCP).
The WVWA operates the RRWPCP. For more
informa�on concerning how wastewater is
treated, please visit Western Virginia Water
Authority (WVWA).
Like many municipali�es na�onwide, the City
is currently under a Department of
Environmental Quality (DEQ) Consent Order
and is in the process of working to repair or
replace much of its aging wastewater system.
Transporta�on
The City’s Engineering staff works closely
with VDOT and RVARC to iden�fy
transporta�on needs and an�cipates areas of
development with the intent to ensure that
there is adequate capacity, connec�vity, and
level of service for pedestrian, bicycle and
vehicular traffic.
Streets and General Maintenance
The City of Salem Street and General
Maintenance Department provides services
to improve the quality of life for ci�zens and
the community. It is responsible for
professionally maintaining and improving
landscaped areas, various municipal facili�es,
schools along with their grounds, the City’s
motor vehicle fleet, refuse collec�on, public
streets, sidewalks, storm drains, street signs,
and pavement markings.
Electric
The City of Salem owns and operates its own
electricity distribu�on system. The Electric
Department was established in 1892. It
purchases energy wholesale from American
Electric Power (AEP). Salem also receives a
small por�on of its energy from an alloca�on
of federal hydropower from the U.S. Army
Corps of Engineers Philpo� Hydro Project
through the Southeastern Power
Administra�on. Blue Ridge Power Agency
assists the City with securing and
administering its wholesale power supply
arrangements. Approximately 13,300 electric
customers are served by the City.
The Electric Department presently operates
and maintains 11 substa�ons and one
transmission switching sta�on. The
transmission system consists of a network of
approximately 20 miles of lines that �e the
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substa�ons together and to the four �e
points with the AEP system. The distribu�on
system originates at the 11 substa�ons and
consists of about 160 miles of overhead and
30 miles of underground distribu�on. The
department also furnishes streetlights and
dusk-to-dawn lights and maintains traffic
signals at 37 intersec�ons in the City.
The Electric Department is an ac�ve member
of the Municipal Electric Power Associa�on
of Virginia, Blue Ridge Power Agency, and
the American Public Power Associa�on.
Through these agencies, the Electric
Department has been ac�vely par�cipa�ng
in both Federal and State deregula�on
efforts.
Planning and Zoning
The Planning and Zoning Division is
responsible for all planning efforts within the
City of Salem, such as the Downtown Plan
and the Comprehensive Plan. The division is
also responsible for ensuring public input and
par�cipa�on in the planning process.The
division also manages the ac�vi�es of the
Planning Commission and handles
applica�ons for rezoning, Special Excep�on
Permits (SEP), and other ma�ers requiring
the review of the Commission. It is also
responsible for the approval and issuance of
zoning permits, sign permits, and the
enforcement of zoning related ma�ers.
Ci�zen Services / Resources
Police
The Salem Police Department provides law
enforcement services to the city of Salem,
Virginia. They are responsible for maintaining
public safety, enforcing laws, and providing
various community programs. The
department typically includes several
divisions such as patrol, inves�ga�ons, and
special opera�ons. They o�en engage in
community policing efforts to build strong
rela�onships with residents.
Salem Staffing: 2.63 officers per 1,000
popula�on.
Fire & EMS
The Salem Fire-EMS Department provides
fire suppression, emergency medical services,
rescue opera�ons, and fire preven�on
educa�on. The department is equipped to
handle various emergencies and disasters,
ensuring the safety and well-being of Salem’s
residents and visitors. Both departments play
a cri�cal role in the community, offering
various programs and services beyond their
emergency response du�es, including
community educa�on, safety training, and
public outreach.
Salem Staffing: 2.95 full �me, .98 Part �me,
3.93 total per 1,000 popula�on.
Network Connec�vity
The average Salem home can get up to 4,988
Mbps on their fiber internet plan. The fastest
fiber download speed in the City is 5,000
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Mbps, which 69.13% of residents can get.
Some homes and apartments do not have
access to these speeds. On the slower end,
for example, less than 1% of homes can only
purchase plans up to 940 Mbps. The City of
Salem WIFI network is publically available in
central parts of the City.
Fiber internet speeds tend to be faster in the
northeast parts of Salem, and slower in the
northwest areas of the City.
▪ Fiber is the fastest internet type for
69.24% of Salem homes.
▪ Cable is fastest for 28.82% of the City.
▪ DSL is fastest for less than 1%.
▪ Fixed wireless is fastest for less than
1%.
▪ Satellite internet may be the only
op�on for 1.75% of Salem homes.
Several broadband providers offer a range of
internet services:
1. Xfinity: Another major cable provider,
Xfinity offers speeds up to 1200 Mbps
and is available to around 82% of Salem
residents. They also provide an
Affordable Connec�vity Program for
eligible customers .
2. Lumos Networks: Specializes in DSL
internet, though their coverage in Salem
is limited, reaching about 16% of homes.
They are expanding their network, so
availability might increase in the future .
3. HughesNet: Offers satellite internet
services, covering nearly 99% of Salem.
This is a good op�on for those in rural
areas where other forms of internet
might not be available .
4. T-Mobile Home Internet: Provides home
internet with speeds up to 245 Mbps,
available to about 79% of Salem
residents. They have promo�onal offers,
including a prepaid Mastercard for new
customers .
5. Glo Fiber: Glo Fiber, operated by Shentel,
offers high-speed fiber-op�c internet
services in Salem, providing symmetrical
speeds up to 2 Gbps. Their offerings
include internet, TV, and phone services
for both residen�al and business
customers.
6. B2X Online: B2X Online is a locally owned
provider based in Salem, specializing in
fixed wireless broadband services. They
serve residen�al and business customers
in Southwest and Central Virginia,
par�cularly in areas where wired
connec�ons are limited.
Educa�on
Salem, Virginia, has its own independent
school system known as the Salem City
School Division. Its mission is to create an
atmosphere where children become
competent learners, crea�ve thinkers, and
responsible, involved ci�zens.
The Salem City School Division is governed
by a School Board, which is responsible for
policy-making and ensuring the smooth
opera�on of the schools. Specifically, the
Salem City School Board:
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▪ Provides the necessary trained and
dedicated leadership, qualified
personnel, equipment and materials
to assure an appropriate educa�on for
every student;
▪ Treats all members of the school
community equitably with the highest
degree of respect;
▪ Demonstrates good stewardship of
resources through fair and efficient
alloca�on.
The Division’s central office oversees the
implementa�on of policies and supports the
schools in delivering quality educa�on.
Parks and Recrea�on
The Department of Parks and Recrea�on
provides the ci�zens of Salem with year-
round programs and ac�vi�es, which are
geared for all ages. Programs are operated
with a full-�me staff of 22 and a number of
part-�me staff such as field maintenance
workers, instructors, game officials, summer
special event workers, summer interns,
sports clinic leaders, and volunteer coaches.
The mission is to make a posi�ve difference
in the lives of ci�zens through professionally
managed recrea�on programs, tournaments,
and special events that foster economic
impact, promote healthy lifestyles, social
interac�on, and civic pride among
par�cipants.
Virginia’s Championship City
Salem has a proud history of showcasing
carious NCAA collegiate events. Through
May 2025, the City has hosted 108 Na�onal
Championships.
Senior Center
The Salem Senior Center program began in
1972 under the Salem Department of Parks
and Recrea�on, led by Jerry Gwaltney, with
Gertrude Harris overseeing senior
programming. Ini�ally based at 620 Florida
Street, the program received federal and City
of Salem funding. By 1976, the City fully
supported it. In 1974, the Center moved into
its current home at 110 Union Street, with
an addi�on built in 1979. Since then, the
Center has remained a welcoming space for
all seniors.
Library
Within the 16,000-square-foot building
thousands of items are available for
circula�on, including books, audiobooks,
DVDs, and more. There are 12 public
computers available for free use. Technology
also includes the free use of a scanner;
documents can be scanned to a USB, sent as
an email, or printed (per-page fee).
The library acts as a hub for downtown
ac�vity, with free wireless available
throughout the building and grounds.
Recycling Center
Salem Ci�zens have three recycling drop-off
centers in the City. One is located in east
Salem at 1271 Indiana Street just across
from the Street and General Maintenance
Department near the Dog Park. The second
one is in the west end of the Walmart
parking lot on West Main Street. The
remaining collec�on site is centrally located
at 114 N Broad Street, in the parking lot
behind City Hall near Roanoke College.
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DEVELOPED AREA
DEVELOPED AREA
DEVELOPED AREA
DEVELOPED AREA
DEVELOPED AREA
VEGETATIVE COVER & FLOOD PLAINS
DEVELOPED AREA
As the diagram indicates, there is very li�le natural areas le� within
Salem. Protec�on and promo�on of tree cover, protec�on of flood
plains, and protec�on / regenera�on of stream corridors would
enable higher levels of biodiversity.
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NATURAL RESOURCES
Salem is mostly developed, with
some remaining vacant and
unbuildable land. The City’s
rolling terrain has many creeks
and streams, which feed into the
Roanoke River. Together, this
system of watercourses and
accompanying riverine flood
plains define a con�guous
natural open space network that
supports bio-diverse vegeta�on
and habitat.
Creeks, Streams, and Rivers
The Roanoke River cuts through the City and
represents an important natural resource for
habitat and recrea�on. It is a significant river
stretching from the eastern edge of the Blue
Ridge Mountains in Montgomery County VA,
southeast across to the Albemarle Sound in
the Coastal Plain of North Carolina. Within
the City of Salem, the City of Roanoke,
Roanoke County, and the Town of Vinton, the
Roanoke Greenway, currently under
construc�on, will provide access to the River,
increasing recrea�onal opportuni�es for the
four communi�es and showcasing the
region’s natural se�ng.
Connec�ng to the Roanoke River are several
streams and creeks and their vegetated
buffers. These drain upland areas and feed
water into the river. This secondary natural
system offers opportuni�es to connect and
integrate the Roanoke Greenway directly into
the City.
According to The Roanoke River Blueway
Commi�ee, a coali�on of local governments
and agencies dedicated to the stewardship
and promo�on of the Blueway, “the Roanoke
River is home to a range of fauna, including
the Roanoke logperch (Percina rex), a
federally and state-endangered species
na�ve to the Roanoke River. The largest
popula�ons inhabit the upper Roanoke River
from the City of Roanoke into the lower
reaches of its main tributaries. The Upper
Roanoke River watershed is also home to
numerous species of birds and waterfowl,
wildlife, and game fish.
Many contribu�ng streams have been buried
or altered by urban development. Restoring
and dayligh�ng these waterways should be
considered to support natural water
management.
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Flood Plain and Flood Way
Suppor�ng the river, stream, and creek
system are riverine floodplains. These areas
have generally been open for development.
With development into the floodplain and an
increase in major storm events, low-lying
land is subject to increased flooding poten�al
from upland proper�es.
Duck Pond at Lake Spring Park
Lake Spring Park, located at 700 West Main
Street in Salem, Virginia, is a cherished urban
green space offering a blend of natural
beauty and historical significance. Originally
the Lake Spring Hotel in the 1800s, the parks
history is deeply intertwined with the City’s
growth and development, playing a
significant role in Salem’s recrea�onal and
cultural landscape. Spanning over three acres,
the park features two tranquil ponds
inhabited by ducks and geese, making it a
popular spot for families and photographers
alike. Children under 12 can enjoy fishing in
the ponds, except during the Ernest “Pig”
Robertson Fishing Rodeo held in May.
Vegeta�ve Cover
Most of Salem is developed into residen�al,
commercial, industrial, and ins�tu�onal uses.
Site landscaping over �me has created a tree
canopy in many areas. Na�ve vegeta�on
within the buffers of rivers, streams, and
creeks also provides a natural habitat system
that connects across the City. However,
these systems have been impacted by non-
na�ve or invasive species, which impacts the
health of the na�ve vegeta�on and the
biodiversity of the system.
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LOWER INTENSITY
DEVELOPMENT AREALOWER INTENSITY
DEVELOPMENT AREA
DEVELOPMENT LAND COVER
As the diagram indicates, there is very li�le undeveloped
land in Salem that can accommodate growth. Infill and
redevelopment of previously developed areas is required.
LOWER INTENSITY
DEVELOPMENT AREA LOWER INTENSITY
DEVELOPMENT AREA
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Working regionally to maximize greenway connec�vity
will create economic, social, and health benefits. Salem
can become a hub of trails within the region and brand
itself as a “trail town”.
REGIONAL GREENWAY TRAIL NETWORKS
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REGIONAL RESOURCES
The Roanoke Valley influences Salem
by providing resources, in addi�on to
the wonderful resources found within
Salem, that ci�zens can use and
benefit from. It also offers the
opportunity to create synergies that
can li� economies and quality of life,
such as shared events, regional trail
assets, economic development
coordina�on, and coordinated
branding. Significantly, the region has
trail and park resources that can be
highly capitalized on to a�ract
tourism.
Natural Resources
Blue Ridge Parkway: Known as “America’s
Favorite Drive,” this scenic route provides
access to breathtaking mountain vistas,
hiking trails, and abundant wildlife. It’s a hub
for outdoor ac�vi�es like hiking,
birdwatching, and picnicking.
Mill Mountain: This natural landmark is
home to the iconic Roanoke Star and Mill
Mountain Park, with trails, picnic areas, and
the Mill Mountain Zoo. The mountain offers
views of the City and the surrounding valley.
Appalachian Trail: Part of this famous hiking
trail passes through the Roanoke Valley,
a�rac�ng hikers and nature lovers. It offers
routes ranging from easy day hikes to more
challenging treks.
Carvins Cove Natural Reserve: This is the
second-largest municipal park in the United
States, with over 12,000 acres of forest and
a large reservoir. It’s a prime loca�on for
mountain biking, kayaking, and fishing.
Smith Mountain Lake: Although slightly
outside Roanoke Valley, this large lake is a
popular spot for boa�ng, fishing, and water
sports, with miles of shoreline and
recrea�onal facili�es.
Roanoke River Greenway: A series of green
spaces and trails along the Roanoke River,
ideal for biking, jogging, and enjoying the
outdoors close to the City.
Regional Trails
1. Appalachian Trail (AT)
The Appalachian Trail runs through the
Roanoke Valley, offering world-class hiking
opportuni�es. Popular segments include the
trails leading to McAfee Knob, Tinker Cliffs,
and Dragon’s Tooth, known collec�vely as
the “Triple Crown” of Virginia hiking. These
trails are challenging but reward hikers with
panoramic mountain views.
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2. Mill Mountain Park Trails
Mill Mountain Star Trail: A 3.5-mile round-
trip trail that climbs from the Roanoke River
up to the iconic Roanoke Star. It offers City
views and connects to other Mill Mountain
trails.
Ridgeline Trail: A 1.5-mile trail on Mill
Mountain that connects to the Star Trail and
other trails in the park, providing a network
for varied hikes.
Watchtower Trail: A shorter but scenic trail
with excellent views of the Roanoke Valley,
good for a less intense hike on Mill
Mountain.
3. Carvins Cove Natural Reserve
With over 40 miles of trails, Carvins Cove is
a top des�na�on for mountain biking, as well
as hiking and trail running. Trails range from
beginner-friendly paths to challenging single
tracks. Popular trails include the Benne�
Springs Loop, Brushy Mountain, and Buck
and Pole.
Enchanted Forest Trail: A favorite for
mountain bikers, this trail winds through the
forest and is known for its gentle curves and
scenic beauty.
4. Explore Park Trails
Located along the Blue Ridge Parkway,
Explore Park offers several trails for hiking
and mountain biking. The trails are well-
marked and vary from easy to moderately
difficult.
Journey’s End Trail: A picturesque trail
offering views of the Roanoke River, popular
for families and easy hikes.
Riverside Loop: A beginner-friendly loop
along the river, suitable for hiking and biking,
with picnic spots nearby.
5. Read Mountain Preserve
Buzzards Rock Trail: This 3.5-mile trail leads
to a stunning overlook on Buzzards Rock,
with panoramic views of the valley. It’s a
moderate-to-difficult hike due to its
eleva�on gain, making it popular with more
experienced hikers.
6. Chestnut Ridge Trail
Located near the Blue Ridge Parkway and
Roanoke’s Mill Mountain, this 5.4-mile loop
trail is primarily used for hiking and trail
running. It’s known for its wooded scenery
and is a favorite for those seeking a peaceful
experience close to the City.
7. Catawba Greenway
Near Catawba, this trail links with por�ons of
the Appalachian Trail, serving as a scenic
route for accessing the AT or exploring local
views. It’s a good star�ng point for hikers
heading to McAfee Knob or Dragon’s Tooth.
These trails are maintained by a mix
of local government agencies and
volunteer organiza�ons, including the
Roanoke Valley Greenway
Commission and the Pathfinders for
Greenways.
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Cultural Resources
Taubman Museum of Art: This museum
features modern and tradi�onal art, with a
focus on American art and ar�sts from the
Appalachian region. Its unique architecture is
also a highlight in downtown Roanoke.
Virginia Museum of Transporta�on:
Reflec�ng the valley’s railroad heritage, this
museum has an impressive collec�on of
locomo�ves, rail cars, and exhibits on
Virginia’s transporta�on history.
Center in the Square: A cultural center that
houses mul�ple a�rac�ons, including the
Science Museum of Western Virginia, the
Harrison Museum of African American
Culture, and a living coral reef aquarium.
History Museum of Western Virginia:
Located within the Center in the Square, this
museum explores the history of the region
with exhibits on indigenous cultures, early
se�lers, and industrial development.
Mill Mountain Theatre: A well-regarded
regional theater offering a variety of
performances, from plays to musicals, and
serving as a cultural focal point for the
community.
Jefferson Center: This is a venue for music,
performing arts, and community events. It
hosts concerts, plays, and lectures,
suppor�ng the arts in Roanoke.
Fes�vals: Roanoke Valley celebrates a variety
of cultural events, including the Virginia Blue
Ridge Wine Fes�val, Fes�val in the Park, and
the Blue Ridge Folklife Fes�val, celebra�ng
music, food, and local tradi�ons.
Page 203 of 442
Page 204 of 442
Page 205 of 442
Community Engagement at Glance
1. Online Engagement
a. Two public polls (available online for specified period) to garner public
sentiment on various plan-related topics
b. Website - a reference for important materials, documents, and upcoming
meeting notifications
c. Various social media posts through City accounts to advertise meetings
d. “Newsblast” for folks to receive email notification of important
announcements
2. Public Meetings – hundreds of participants in total
a. Weekly Open Houses/“Office Hours” with Planning and Zoning staff
b. October 27, 2023
i. City staff/employee targeted welcome/“meet and greet”
c. December 12, 2023
i. Introductory “Kickoff” (Salem Civic Center)
d. February 5, 2024
i. Parks, Greenways, Open Space (East Salem Elementary)
e. April 9, 2024
i. Housing and Neighborhoods (Andrew Lewis Middle)
f. East Bottom Workshop Series:
i. June 26, 2024 (Chip and Jo’s) – problem identification and City
feedback
ii. June 27, 2024 (Calvary Baptist Church) – problem solving and design
workshop
iii. June 28, 2024 (Parks and Rec Office) – “pin up” for preliminary results
g. August 13, 2024
i. Open House
h. February 18, 2025
i. Open House
i. February 19, 2025
i. Open House
Page 206 of 442
3. Pop Ups/Other Stakeholder Involvement
a. Pumpkin Fest
b. Salem Red Sox
c. First Baptist Church
d. East Bottom business meetings
e. Salem High School staff and students
f. Salem School Board
g. Roanoke Valley Association of Realtors
h. Roanoke Regional Home Builders Association
i. Citywide mailer (varying degrees of success due to issues with address list)
j. Utility Billing mailer
4. Supporting Committees
a. Subcommittees - comprised of interested City staff, Board of Zoning
Appeals Members, Planning Commissioners, City Council Members, and
interested citizens.
i. Over 30 participants
ii. Six separate meetings
b. Citizen’s Advisory Committee – guiding the general direction of plan and
providing regular feedback on plan direction
i. Between 9 and 12 members throughout lifespan with several
meetings
c. Departmental Review – key departments met iteratively to discuss ongoing
practices and procedures, with conversation about future goals and
corresponding strategies.
Page 207 of 442
COMMONWEALTH of VIRGINIA
Stephen Brich, P.E.
COMMISSIONER
DEPARTMENT OF TRANSPORTATION
731 HARRISON AVENUE
SALEM, VIRGINIA 24153
September 4, 2025
To: Max Dillon
City of Salem
From: William Crawford, Strategic Planner
VDOT Salem District Planning
Subject: RE: City of Salem Comprehensive Plan Review
VDOT received a request to review the above referenced comprehensive plan to ensure local/state
plan and program consistency as required under §15.2-2223, Chapter 729 of the 2012 Acts of
Assembly. VDOT’s reviews of the plans are to ensure that they are consistent with the
Commonwealth Transportation Board’s (CTB) statewide transportation plan (VTrans, created in
accordance with §33.2-353), the Six Year Improvement Program (created in accordance with
subsection B of §33.2-214), and locations of routes approved by the Board (in accordance with
subsection A of §33.2-208). Comments on these specific criteria are as follows:
Statewide Transportation Plan (VTrans):
• Urban Development Area (UDA)
o The comprehensive plan has a section describing UDAs on Page 57, and shows a
map of the UDAs on page 58.
o The comprehensive plan references §15.2-2223.1 of the Code of Virginia regarding
Urban Development Areas on page 57.
o Traditional Neighborhood Design (TND) principles are recommended on Page
62.
• Regional Network (RN)
o The comprehensive plan identifies the Roanoke Regional Network on page 29.
o The Plan references VTrans Regional Network needs on page 29.
• Corridors of Statewide Significance (CoSS)
o The comprehensive plan identifies all Corridors of Statewide Significance in
Salem on page 29.
o The Plan references CoSS Needs on page 29.
• The Plan is consistent with VTrans.
Page 208 of 442
Memo to Max Dillon
September 4, 2025
Page 2 (City of Salem Comprehensive Plan)
Six-Year Improvement Program (SYIP):
• The Plan does include a list of SYIP projects within the City on pages 29.
• The Plan is consistent with the SYIP.
Routes Designated by the CTB:
• There are no routes designated by the CTB, other than the CoSS referenced above, in
Salem.
• The Plan is consistent with Routes Designated by the CTB.
The City of Salem Comprehensive Plan is consistent with State Plans. If you have questions or
need additional information, please call me at (540) 818-3225.
cc: Michael Gray
Brian Blevins
Ashley Mothena
Will Simpson
Joshua Pratt
Mary Wines
Page 209 of 442
Notable Comprehensive Plan Draft Changes (since 8/13 PC work session)
Acknowledgements - Adjustments to display of staff members and titles
Page 6 - Edited text to clarify the guiding nature of the document, not necessarily regulatory and
binding
Pages 7-8 - Added “Salem in a Snapshot” that provides glimpse into Salem statistics, compares
to other regional/state metrics, and references City Atlas for additional information
Page 10 - Edited text to adjust “dominated by cars” phrasing and added spacing break
Page 28 - Replaced complex “Compliance visual” with more understandable “Compliance table”
Page 29 - Added information to explicitly reference coordination/project development with
VDOT
Page 30 - Added/adjusted relevant supplemental plans
Page 43 - Capitalization correction (“Installation”)
Page 47 - Changed “competed” to “completed”
Pages 59-62 - Edited list of strategies to ensure all major ideas are effectively represented
Page 61 - Edited 3rd bullet under #6 for language clarity
Page 74 - Added “Director of Economic Development” reference and eliminated text box cutoff
Page 82 – Updated SWM Utility Fee phrase to City’s current position
Page 142 – Updated example math for accurate context
Page 147 – defined “ADT” for readers
General Document Changes:
• Replaced references to “Appalachian Mountains” with “Blue Ridge Mountains”
• Added sources below images/graphics where appropriate
• Updated Action Plan items based on conversation during PC work session
o Replaced “Investment” with “Cost Required” for clarity
o Replaced “High/Med/Low” scale with “$$$/$$/$” for clarity
• Added Police and Fire/EMS staffing numbers to City Atlas
Page 210 of 442
Page 211 of 442
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, December 11, 2025:
WHEREAS, §15.2-2223 of the Code of Virginia requires that every governing
body shall adopt a comprehensive plan for the territory under its jurisdiction; and
WHEREAS, the Comprehensive Plan – 2045 is intended to replace the City’s
2012 Comprehensive plan, last updated in 2019.
WHEREAS, at a regularly scheduled meeting on the above date there was
presented the Comprehensive Plan for approval, amendment and approval, or
disapproval, as required by the provisions of §15.2-2225 of the 1950 Code of Virginia, as
amended; and
WHEREAS, notice has been given, in accordance with §15.2-2204 of the 1950
Code of Virginia, as amended, that a public hearing on the Comprehensive Plan shall be
held at the regularly scheduled meeting on the above date; and
WHEREAS, the public hearing, as required, has been held.
NOW THEREFORE BE IT RESOLVED BY THE COUNCIL OF THE CITY OF
SALEM, VIRGINIA, that:
(1) The “Back to Salem’s Future, Plan 2045” is hereby adopted as the
Comprehensive Plan for the City of Salem, Virginia.
(2) This Resolution is effective upon its adoption.
Upon a call for an aye and a nay vote, the same stood as follows:
John Saunders –
H. Hunter Holliday –
Byron Randolph Foley –
Anne Marie Green –
Renée F. Turk –
ATTEST:
H. Robert Light
Clerk of Council
Page 212 of 442
Item #: 6.A.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: December 11, 2025
AGENDA ITEM: Use Not Provided For Permit
Hold public hearing and consider the request of Poindexter
SW Florida LLC, property owner, and Salem Area
Ecumenical Ministries, lessee, for a Use Not Provided for
Permit to allow the relocation of Mrs. Dorsey’s Clothes
Closet, a ministry of Salem Area Ecumenical Ministries, that
provides free clothing to local individuals and families facing
a variety of challenging life circumstances, to the property
located at 2121 Apperson Drive (Tax Map #281-1-
2.2).(Advertised in the November 20 and 27 issues of the
Salem Times-Register.)(Planning Commission
recommended approval.)
SUBMITTED BY: Maxwell Dillon, Planner
SUMMARY OF INFORMATION:
Zoning: HBD Highway Business District
Land Use Plan Designation: Commercial
Existing Use: Vacant
Proposed Use: Clothes Closet
The subject property (2121 Apperson Drive) consists of a 1.162-acre tract of land which currently
sits within the HBD Highway Business District zoning designation. This parcel contains a multi-
tenant building, with various retail stores and service-oriented businesses operating in those units
throughout the past several years. Salem Ecumenical Ministries, lessee, and Poindexter SW
Florida LLC, property owner, are seeking a Use Not Provided For Permit to allow for the operation
of a clothes closet ministry.
Mrs. Dorsey’s Clothes Closet, a ministry of Salem Area Ecumenical Ministries, is requesting to
relocate to 2121 Apperson Drive from its current operations at 825 South Colorado Street due to
lease arrangements. The ministry’s operations involve providing free clothing and shoes to
families and individuals facing hardship throughout Salem and the surrounding areas. The
proposed location would better suit operations and client services due to HVAC capabilities and
additional space allowance.
Page 213 of 442
Salem Area Ecumenical Ministries has serviced the community in this fashion for over 40 years,
providing great assistance to folks in times of need. Their continued operations would continue to
serve the community at large, with thousands of families benefiting from their mission.
FISCAL IMPACT:
STAFF RECOMMENDATION:
Staff recommends Council consider this Use Not provided for Permit request.
ATTACHMENTS:
1. Application
2. Affidavit
3. November 12 2025 PC mins draft
4. Legal Ad 11.20
5. Legal Ad 11.27
6. Council meeting owner notification letter - 2121 Apperson Drive
Page 214 of 442
Application Data for Application Number: Z25-30060
Application Type Zoning
Application Sub-Type Special Exception
Applicant Salem Area Ecumenical Ministries
Location 2121 APPERSON DR SALEM VA 24153
Applicant Address 440 High Street Property Owner POINDEXTER SW FLORIDA LLC
Salem,VA,24153 Owner Address 2014 ELECTRIC RD #236
Tax Parcel 281-1-2.2 ROANOKE, VA,24018
Section Question Answer
Details and
Scope of Work
Please provide a detailed description of the work
associated with this application.
Salem Area Ecumenical MInistries is requesting a
Special Exception for a "Use Not Provided." The
current zoning is HBD and we are requesting to
"Mercantile."
Organized in 1997, Salem Area Ecumenical Ministries
(SAEM) is a group of representatives from Salem and
western Roanoke County churches and local service
agencies that strives to Invite, Involve, Inspire,
Educate, and Strengthen our communities by putting
our faith into action. Mrs. Dorsey's Clothes Closet is a
ministry of Salem Area Ecumenical Ministries and is
one of the largest all-free clothing closets in
southwest Virginia.
After 7 years on S Colorado Street, SAEM will be
moving to 2121 Apperson Drive in Salem. This
location will allow our shoppers to have access to
parking, including additional handicapped spaces,
access to bus routes, more secure surroundings and
increased space for clothing distribution.
Existing
Structure Info
Year Built 1966
Property Description Retail
Number of Stories 1
Number of Rooms
Number of Bedrooms
Number of Bathrooms
Type of Roof Rubber
Type of Exterior Dryvit
Type of Basement Slab
Application Information
Page 215 of 442
Existing
Structure Info
Finished Square footage of Primary Building 8076.00
Parcel
Information
Lot Size Acres 1.16
Lot Size SQFT 50615.00
Zoning Classification HBD
Legal Description LT 2 1.1619 AC LEWIS-GALE MEDICAL CENTE
PID 26245
Special
Exception
Details
Please advise Current Zoning type
Please advise current use
Please advise future use
Please advise designation from the future land
use map
Is the building or parcel in a district currently
designated as historic
No
If yes, describe the proposed measures for
meeting the standards of the Department of
Historic Resources
This Special Exception/Use Not Provided For is
being requested in order to?
Describe in detail how you plan to develop the
property for the proposed use and any
associated uses
Describe why the proposed use or exception is
desirable and appropriate for the area
What measures will be taken to assure that the
proposed use or exception will not have a
negative impact on the surrounding vicinity?
Is the subject property located within the
Floodplain District?
No
If yes, describe the proposed measures for
meeting the standards of the Floodplain
Ordinance
Have you provided a conceptual plan of the
proposed development, including general lot
configurations and road locations?
No
Are the proposed lot sizes compatible with
existing parcel sizes in the area?
Page 216 of 442
Page 217 of 442
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Page 1
PLANNING COMMISSION
MINUTES
Work Session, 5:30 PM, Council Chambers Conference Room, City Hall,
114 North Broad Street, Salem, Virginia 24153
Regular Session, 6:30 PM, City Hall, 114 North Broad Street, Salem, Virginia 24153
WORK SESSION
1. Call to Order
A work session meeting of the Planning Commission of the City of Salem, Virginia, was
held in the Council Chambers Conference Room, City Hall, 114 North Broad Street, at
5:30 p.m., on Wednesday, November 12, 2025, there being present the following
members of said Commission, to wit: Denise P. King, Reid Garst, Mark Henrickson, and
Nathan Routt, constituting a legal quorum, with Chair King, presiding; together with
Robert Light, Assistant City Manager and Deputy Executive Secretary, ex officio member
of said Commission, Charles Van Allman, Director Community Development, Mary Ellen
Wines, Planning & Zoning Administrator, Maxwell S. Dillon, Planner, and Jim Guynn, City
Attorney; and the following business was transacted:
Chair Denise King reported that this date, place, and time had been set in order for the
Commission to hold a work session. The work session meeting was called to order at
5:30 p.m.
2. New Business
A discussion was held regarding the items on the current agenda as well as the
December agenda as follows:
A. 2121 Apperson Drive – Use Not Provided For Permit
B. RVAR Hazard Mitigation Plan
C. Items on the December agenda
1. 1000 Electric Road rezoning
2. Dalewood Avenue Cluster Housing Overlay addition
3. PC Bylaw amendment
3. Adjournment
Chair King adjourned at 6:17 p.m.
Page 219 of 442
Page 2
1. Call to Order
2. Consent Agenda
3. Old Business
4. New Business
Page 220 of 442
Page 3
A. Use Not Provided For Permit
Hold a public hearing to consider the request of Poindexter SW Florida LLC, property
owner, and Salem Area Ecumenical Ministries, lessee, for a Use Not Provided for Permit
to allow the relocation of Mrs. Dorsey’s Clothes Closet, a ministry of Salem Area
Ecumenical Ministries, that provides free clothing to local individuals and families facing
a variety of challenging life circumstances, to the property located at 2121 Apperson Drive
(Tax Map #281-1-2.2).
Chair King invited anyone present representing the applicant on this matter to come
forward to provide information regarding this petition. Mr. Henrickson stated that due to
the relationship with family and this organization, he felt he should recuse himself from
this vote.
Chair King asked Mr. Carey Harveycutter Jr to come forward and state his address and
relationship with the applicant. Mr. R. Carey Harveycutter Jr. stated he resides at 644
Joan Circle, City of Salem. He continued by stating that he is the Chairman of the Board
of the Salem Area Ecumenical Ministries. The organization has been helping people
since 1997, when Joan Dorsey started the Clothes Closet, and it has grown exponentially.
He mentioned the Clothes Closet is currently located at the property provided by Mc Clung
Lumber Company and to their credit they need the space for the lumber yard. Mrs.
Dorsey’s Clothes Closet is looking to move to 2121 Apperson Drive. The Clothes Closet
is currently serving over 1400 people a month, not only during the regular business hours
Mondays, Wednesdays, and Fridays for 3 hours, but Social Services and the jails bring a
lot of people there. He explained that 80% of the people that come visit the Clothes Closet
have a household income of less than $25,000 a year; with a lot of them with a household
less than $10,000 a year. The Clothes Closet is closing November 15th, 2025, boxing up,
moving, and preparing to open Monday, January 5th, 2026. Mr. Harveycutter wanted to
add that two people in the city have been very helpful, one being Mary Ellen Wines and
the other being Troy Loving, Building Official for the City of Salem. He finished by offering
to answer any questions from the Board.
Chair King asked for further questions or input from the Board. Hearing none, she opened
the public hearing at 6:34 p.m. she also inquired if there had been any other
correspondence received on this matter. Hearing none and no additional speakers came
forward, and the public hearing was closed at 6:34 p.m.
Chair King entertained a motion on the matter. Vice-Chair Garst made a motion to
recommend approval, and Mr. Routt seconded the motion.
Roll Call Vote.
Mr. Routt – Aye
Mr. Beamer - Absent
Vice-Chair Garst – Aye
Chair King – Aye
Mr. Henrickson – abstained
Page 221 of 442
Page 4
th, 2025.
Page 222 of 442
Page 5
5. Adjournment
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Item #: 6.B.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: December 11, 2025
AGENDA ITEM: Annual Comprehensive Financial Report
Presentation of the Annual Comprehensive Financial Report
for the Year Ended June 30, 2025 . Audit - Finance
Committee
SUBMITTED BY: Rosemarie Jordan, Director of Finance
SUMMARY OF INFORMATION:
All Virginia localities are required to have an annual audit and the auditor is required to
present the report and any findings in a public meeting before December 31st of each
year. John Aldridge, with the firm of Brown, Edwards & Company, LLC, has reviewed
the audit report with the City’s Audit-Finance committee and will formally present the
report and any findings to Council.
FISCAL IMPACT:
STAFF RECOMMENDATION:
Staff recommends that Council accept the Annual Comprehensive Audit Report as
presented.
ATTACHMENTS:
1. 2025 ACFR Final with Cover with Letterhead
Page 227 of 442
CITY OF SALEM, VIRGINIA
Annual Comprehensive Financial Report
Year Ended June 30, 2025
Page 228 of 442
Cover photo courtesy of Vikki Branscome
Page 229 of 442
CITY OF SALEM, VIRGINIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
YEAR ENDED JUNE 30, 2025
DEPARTMENT OF FINANCE
Page 230 of 442
CITY OF SALEM, VIRGINIA
TABLE OF CONTENTS
JUNE 30, 2025
INTRODUCTORY SECTION
Letter of Transmittal 3
Directory of Principal Officials 9
Organizational Chart 10
Certificate of Achievement for Excellence in Financial Reporting 11
FINANCIAL SECTION
Independent Auditor’s Report 14
Management’s Discussion and Analysis 18
Basic Financial Statements
Government-wide Financial Statements
Exhibit 1 Statement of Net Position 34
Exhibit 2 Statement of Activities 35
Governmental Funds’ Financial Statements
Exhibit 3 Balance Sheet 36
Exhibit 4 Reconciliation of the Governmental Funds’ Balance Sheet to the
Statement of Net Position 37
Exhibit 5 Statement of Revenues, Expenditures and Changes in Fund Balances 38
Exhibit 6 Reconciliation of the Governmental Funds’ Statement of Revenues,
Expenditures and Changes in Fund Balances to the Statement of Activities 39
Exhibit 7 Statement of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual - General Fund 40
Proprietary Funds’ Financial Statements
Exhibit 8 Statement of Net Position 41
Exhibit 9 Statement of Revenues, Expenses and Changes in Net Position 42
Exhibit 10 Statement of Cash Flows 43
Fiduciary Funds’ Financial Statements
Exhibit 11 Statement of Fiduciary Net Position 44
Exhibit 12 Statement of Changes in Fiduciary Net Position 45
Component Units’ Financial Statements
Exhibit 13 Combining Statement of Net Position 46
Exhibit 14 Combining Statement of Activities 47
Notes to Financial Statements 48
Required Supplementary Information
Exhibit 15a Schedule of Changes in Net Pension Liability and Related Ratios 108
Exhibit 15b Schedule of Changes in Net Pension Liability (Asset) and Related Ratios 109
Exhibit 16 Schedule of Employer Pension Contributions 110
Exhibit 17 Schedule of Employer’s Share of Net Pension Liability - VRS Teacher
Retirement Plan 111
Exhibit 18 Schedule of Employer Pension Contributions - VRS Teacher Retirement Plan 112
Exhibit 19a Schedule of Changes in Net OPEB Liability and Related Ratios - Retiree
Health Plan 113
Exhibit 19b Schedule of Changes in Net OPEB Liability (Asset) and Related Ratios - Retiree
Health Plan 114
Page 231 of 442
CITY OF SALEM, VIRGINIA
TABLE OF CONTENTS
JUNE 30, 2025
Exhibit 20 Schedule of Employer OPEB Contributions - Retiree Health Plan 115
Exhibit 21 Schedule of Changes in Net OPEB Liability and Related Ratios - Political
Subdivision Health Insurance Credit Program 116
Exhibit 22 Schedule of Employer OPEB Contributions - Political Subdivision Health
Insurance Credit Program 117
Exhibit 23 Schedule of Employer’s Share of Net OPEB Liability - GLI and Teacher
Employee HIC Programs 118
Exhibit 24 Schedule of Employer OPEB Contributions - GLI and Teacher Employee
HIC Programs 119
Notes to Required Supplementary Information 120
Other Supplementary Information
Nonmajor Proprietary Funds’ Combining Statements
Exhibit 25 Combining Statement of Net Position 124
Exhibit 26 Combining Statement of Revenues, Expenses and Changes in Net Position 125
Exhibit 27 Combining Statement of Cash Flows 126
Custodial Funds’ Combining Statements
Exhibit 28 Combining Statement of Fiduciary Net Position 127
Exhibit 29 Combining Statement of Changes in Fiduciary Net Position 128
Economic Development Authority of the City of Salem
Exhibit 30 Balance Sheet and Reconciliation to the Statement of Net Position 129
Exhibit 31 Statement of Revenues, Expenditures and Changes in Fund Balance and
Reconciliation to the Statement of Activities 130
STATISTICAL SECTION
Table 1 Net Position by Component 132
Table 2 Changes in Net Position 133
Table 3 Fund Balances, Governmental Funds 135
Table 4 Changes in Fund Balance, Governmental Funds 136
Table 5 Assessed Value and Actual Value of Taxable Property 137
Table 6 Property Tax Levies and Collections 138
Table 7 Principal Real Estate Property Taxpayers 139
Table 8 Principal Electric Customers 139
Table 9 Ratios of General Bonded Debt Outstanding 140
Table 10 Ratios of Outstanding Debt 141
Table 11 Legal Debt Margin Information 142
Table 12 Demographic Statistics 143
Table 13 Principal Employers 144
Table 14 Full-time Equivalent City Government Employees by Function 145
Table 15 Operating Indicators by Function 146
Table 16 Capital Asset Statistics by Function 147
COMPLIANCE SECTION
Independent Auditor’s Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards 150
Summary of Compliance Matters 152
Department of Finance Directory 153
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THIS PAGE INTENTIONALLY BLANK
Page 233 of 442
INTRODUCTORY SECTION
The Introductory Section of the City of Salem, Virginia’s Annual Comprehensive Financial Report contains
the Letter of Transmittal, which presents an overview of the profile of the City of Salem government, the
local economic condition and outlook, major initiatives and accomplishments, and financial policies and
financial planning. Also included in this section are an organizational chart and the Certificate of
Achievement for Excellence in Financial Reporting awarded by the Government Finance Officers
Association of the United States and Canada (GFOA) for the Annual Comprehensive Financial Report for
the fiscal year ended June 30, 2024. It is the highest form of recognition in governmental financial reporting.
1
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THIS PAGE INTENTIONALLY BLANK
2
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November 24, 2025
The Honorable Mayor, Members of City Council
and Citizens of Salem, Virginia
We are pleased to present the City of Salem, Virginia (City) Annual Comprehensive Financial Report
(ACFR) for the fiscal year ended June 30, 2025, as required by state law. This report was prepared by the
Department of Finance in accordance with the standards of financial reporting as prescribed by the
Governmental Accounting Standards Board (GASB). Brown, Edwards & Company, L.L.P., has issued
unmodified opinions on the City’s basic financial statements as of and for the fiscal year ended June 30,
2025.
Responsibility for both the accuracy of the data and the completeness and fairness of the presentation,
including all disclosures, rests with City management. To the best of our knowledge and belief, the data as
presented is accurate in all material respects and is reported in a manner designed to present fairly the
financial position and results of operations of the City as measured by the financial activity of various funds
and component units. All disclosures necessary to enable the reader to gain an understanding of the City's
financial activities have been included.
The City has established a comprehensive internal control framework designed to both safeguard the
government’s assets against loss from unauthorized use or theft and to properly record and adequately
document transactions in order to compile information for the presentation of the City’s financial statements.
Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive
framework of internal controls has been designed to provide reasonable rather than absolute assurance
that the financial statements will be free from material misstatement.
Management’s discussion and analysis (MD&A) beginning on page 18 provides a narrative introduction,
overview, and analysis to assist users in interpreting the basic financial statements. This letter is meant to
complement the MD&A and should be read in conjunction with it.
Profile of the Government
Salem is located in Virginia’s Blue Ridge Mountains, approximately 190 miles west of Richmond and 250
miles southwest of Washington, DC. The City lies at the region’s crossroads of major rail and highway
systems, making it a part of the principal trade, industrial, transportation, medical and cultural center of
western Virginia.
Chartered by the Commonwealth of Virginia as a town in 1806 and as a city in 1968, Salem encompasses
a land area of 14.4 square miles. The City’s 2025 population, 25,346, accounts for approximately 8.1% of
the population in its metropolitan statistical area (MSA), which includes the neighboring City of Roanoke
and Counties of Botetourt, Craig, Franklin, and Roanoke.
3
Page 236 of 442
The City of Salem operates under a Council-Manager form of government. Under this form of government,
City Council is elected by the voters and is comprised of five members, who elect two of their members as
Mayor and Vice-Mayor for a two-year term. The City Council employs a City Manager who is responsible
for administration of the City government. The primary government provides a full range of services
including general government administration, judicial administration, public safety, public works, health and
welfare, parks and recreation, community development activities and support for education. The City also
owns and operates an electric distribution system, water and sewage facilities and a civic center.
The financial reporting entity reflected in the Annual Comprehensive Financial Report includes all funds of
the City as well as its component units. Component units are legally separate entities for which the primary
government is financially accountable. The City’s reporting entity includes two discretely presented
component units, the City of Salem School Division and the Economic Development Authority of the City
of Salem (EDA). The discretely presented component units are presented in a separate column in the
government-wide financial statements to emphasize that they are legally separate from the primary
government and to differentiate their financial position and results of operations from that of the primary
government. Additional information concerning these legally separate organizations can be found in Note
1 to the financial statements.
There are several commissions and authorities where the City’s accountability is limited to appointments
to, or seats on, the respective boards. The City does not exercise financial or administrative control over
these entities, so they are excluded from this report.
Local Economic Condition and Outlook
Salem continues to offer a strong environment and a high quality of life that supports both families and
businesses. The City has long maintained stable property values, consistent tax rates, a strong public
school system, and access to a skilled regional workforce within a market where the cost of doing business
remains highly competitive. As of the second quarter of 2025, the region’s cost-of-living index was 9.3%
below the national average (Cost of Living Index, Q2 2025), offering a clear advantage to employers
choosing to locate and grow in Salem.
As of June 2025, Salem’s unemployment rate stood at 3.8%, an increase of 0.6% from the prior year.
Despite this rise, Salem continues to outperform the national unemployment rate of 4.4% and remains
closely aligned with the Virginia state average of 3.9%.
A key contributor to Salem’s economic resilience is its diverse industry base, which includes healthcare,
manufacturing, higher education, retail trade, and government. Local manufacturers produce a broad range
of products—from high-tech medical devices and biopharmaceuticals to tires, steel, railroad equipment,
and concrete materials.
Healthcare remains a cornerstone of Salem’s economy. The Salem Veterans Affairs Medical Center is the
City’s largest employer with more than 1,700 employees, followed by LewisGale Medical Center, part of
the HCA Health System, with over 1,200 employees. Over the past two years, the City has celebrated three
state-supported business announcements, totaling more than $70 million in capital investment and the
creation of over 190 new jobs, with average annual wages exceeding $50,000.
Downtown Salem continues to attract private investment and revitalization. Since the adoption of the
Downtown Plan and Façade Grant Program in 2016, these tools have supported adaptive reuse of historic
structures and reinvestment in key commercial properties. Recent public improvements include updated
streetscaping, landscaping, and lighting throughout the downtown area. In fiscal year 2025, Phase 4
improvements from Thompson Memorial Drive to North Market Street were completed. Engineering is now
underway for Phase 5, which extends from White Oak Alley to North Market Street and is targeted for
completion in fiscal year 2026.
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Salem experienced continued momentum in new and existing business activity in fiscal year 2025, further
contributing to the City’s growing economic vitality. Notable examples include:
QualiChem Inc. will invest $9 million to expand operations into a new 48,500-square-foot facility,
creating 12 new jobs. The company is a leading producer of metalworking fluids used in the
production and fabrication of metal components.
Developers Joe Thompson and Ed Walker partnered to redevelop the former Valleydale meat-
packing site. The $50 million project will include three new multi-family buildings totaling over 300
upscale apartments. Amenities will feature a rooftop lounge, a two-story club room, a state-of-the-
art fitness center, pickleball courts, a resort-style infinity pool, a game room with a sports simulator,
a coworking lounge, meeting space, outdoor gathering areas, and fenced dog parks. The first
building has reached 60% capacity, and groundwork has begun on the remaining two. The City
has committed $1.5 million to streetscape and utility improvements in the area.
Novonesis, a global biotechnology leader specializing in enzymes and microbial BioSolutions,
announced a $5 million expansion at its Salem facilities to enhance spore production. The 18-
month investment will upgrade three of its five local facilities and create five new jobs.
Integer, a global medical contract development and manufacturing company, will expand its Salem
operations over the next five years. The company plans to lease an additional facility to increase
production of catheter components, adding 83 new jobs.
Wawa, the Pennsylvania-based convenience store chain, announced its expansion into Southwest
Virginia with a new Salem location on West Main Street, scheduled to open in 2026.
Roanoke College has continued construction on a new $30 million facility. Phase One is expected
to be completed in fall 2026.
Shrewd Outdoors, a 12,000-square-foot experiential retail store located on Main Street, officially
opened, offering a wide selection of gear and expert support for archery, hiking, trail running, and
other outdoor activities. The store has created 10 new jobs in downtown Salem.
In addition to these projects, fiscal year 2025 saw the opening of several locally owned retail and restaurant
establishments. Several national chains also announced expansion plans and began construction in Salem,
with openings anticipated in fiscal year 2026. Examples include 7 Brew, Cook Out, and First Watch.
With most developable land already built out, the City has prioritized strategic partnerships to support future
growth. As a founding member of the Western Virginia Regional Industrial Facility Authority (WVRIFA),
Salem works collaboratively with neighboring localities to expand regional development opportunities. One
key project is Wood Haven Technology Park, a 109-acre site near the intersection of I-81 and I-581. Fully
graded by the end of 2022, the site has since seen a significant increase in interest from manufacturers
considering investments ranging from tens to hundreds of millions of dollars.
The City acquired a 12-acre site off Mill Lane, adjacent to the Southside Drive industrial park. This property
was secured to retain local control over future commercial development. The Economic Development
Department is actively marketing the site and conducting engineering analysis to prepare it for investment.
As permitted under the Code of Virginia, the City and its Economic Development Authority (EDA) may enter
into performance-based agreements with qualifying businesses. These agreements, which may include
grant funding, are carefully structured to ensure public investment yields long-term returns in the form of
new jobs, real estate improvements, and capital investment.
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Major Initiatives and Accomplishments
Salem City Council and management are committed to making Salem a great place to live, work and raise
a family. To that end, the City and School Board work diligently to provide one of the finest school systems,
not only in the region, but throughout the Commonwealth.
Salem students demonstrated high levels of performance in academic, extracurricular, and athletic
activities. All six Salem schools were fully accredited by the Virginia Department of Education. The City of
Salem School Division has one of the highest on-time graduation rates in the area at 93.4%. Approximately
78% of Salem High School graduates attend a 2-year or 4-year college or university.
Renovations at Fire Station #2 were underway in fiscal year 2025, which were a two-part process with the
addition of an auxiliary building and station renovations. The on-site auxiliary building is heated which
allows for the storage of emergency vehicles and houses the department’s second personal protective
gearing washing machine. This building will provide needed storage space for the swift water and technical
rescue assets. The station renovations included the replacement of front and rear concrete pads,
improvements to the interior of the station to include sound deafening windows, new air conditioning and
heating systems, renovated restroom, renovated dayroom, renovations of two sleeping quarters and
asbestos abatement. This renovation will replace original systems that were 50 years or older.
The jury room at the Salem City Courthouse was expanded in fiscal year 2025. Restrooms were renovated
and a small kitchenette area was added. Technology upgrades, construction of a fence for added security
and a roof over the walkway from the Courthouse to the jury room were also completed.
Work continued on the Colorado Street bridge replacement project. Construction was completed in the fall
of 2025. Replacement of the Apperson Drive bridge began in fiscal year 2025 and is expected to be
complete by the end of December 2026. The estimated cost of the project is $9 million.
Substantial water infrastructure work was done in fiscal year 2025. Due to frequent line failures, two major
water line replacement projects were completed. Approximately 4,700 feet of aging galvanized water pipe
was replaced with new 6-inch water mains to enhance system durability and fire flow capacity. The projects
also included installation of copper service lines, fire hydrants, valves and related appurtenances.
To supplement flow to the water treatment plant and ensure a reliable supply during drought conditions,
two new wells are being constructed to produce up to an additional 3 million gallons of water per day. The
project is scheduled for completion in November 2025.
The Franklin Street water tank replacement project was completed in fiscal year 2025. A 500,000 gallon
painted steel water tank is being replaced with a 256,000 gallon bolted glass-fused-to-steel storage tank.
After evaluating the condition of the old tank, it was determined that a complete replacement with a smaller
tank was comparable in price to rehabilitating the original structure which was constructed in 1976. The
new tank will not require painting, is expected to have a lower overall life cycle cost and will reduce the risk
of water quality issues.
Investment in Salem Civic Center infrastructure included work on a roof replacement project, which began
in fiscal year 2025. Equipment purchases included an outdoor electronic message center marquee, a
weapons detection system and a scoreboard for the arena.
Salem hosts hundreds of high school, collegiate and amateur tournaments, and championships. In fiscal
year 2025, the City hosted Old Dominion Athletic Conference (ODAC) men’s and women’s basketball,
softball and indoor track. Virginia High School League (VHSL) championships in volleyball, football,
wrestling, baseball, softball and soccer were held. Salem also hosted the Central Intercollegiate Athletic
Association (CIAA) championships in football and cross country. The City, in conjunction with ODAC and
Roanoke College, hosted the NCAA Division II and III women’s lacrosse championship, Division III women’s
and men’s volleyball along with DIII women’s basketball. While all NCAA events are streamed, women’s
basketball and volleyball were streamed on ESPN+ with increased exposure for Salem. Approximately
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29,000 people traveled to Salem to attend events in fiscal year 2025 with an estimated economic impact of
$8 million.
The NCAA awarded Salem and its long-time partners, ODAC and Roanoke College, fifteen national
championship events beginning in fiscal year 2023, including Division III championships in men’s and
women’s soccer, women’s basketball, softball, lacrosse and men’s and women’s volleyball. The historic
50th annual Amos Alonzo Stagg Bowl, NCAA Division III football championship, was held in Salem in
December 2023 and returns January 2027. Salem previously hosted the Stagg Bowl for 25 consecutive
years, from 1993 to 2017. By the end of fiscal year 2025, the City celebrated hosting 108 NCAA National
Championships, a feat unmatched in the country.
Financial Policies and Financial Planning
City management is responsible for establishing and maintaining internal controls. Internal controls are
designed to provide reasonable, but not absolute, assurance that City assets are safeguarded against
unauthorized use or disposition and that financial transactions are conducted properly and in accordance
with City policy.
City Council adopted a formal fund balance policy to establish guidelines to maintain a prudent level of
financial resources to ensure that a strong financial position is maintained. The policy establishes a
minimum acceptable level of unassigned fund balance as 10% of the sum of General Fund, Debt Service
Fund and School Division operating expenditures, net of the General Fund transfer to School Division. As
of June 30, 2025, unassigned fund balance is 41.3%, well in excess of this minimum.
The City’s annual budget is based on the financial policies of the City and reflects the balance between
anticipated revenues and proposed expenditures. As required by City Code, the City Manager submits a
recommended budget to City Council at least thirty days prior to the last Council meeting in May of each
year for the fiscal year beginning July 1st. After an extensive study process and a public hearing to receive
citizen input, City Council adopts the budget on or before June 30th.
The budget function is used as a management tool, including performance objectives, goals, and long-
range planning, as well as maintaining budgetary controls. The objective of these budgetary controls is to
ensure compliance with legal provisions embodied in the annual appropriated budget approved by City
Council. For activities of the General Fund, which incorporates debt service, budgetary compliance is
established at the fund level (that is, the level at which expenditures cannot legally exceed the appropriated
amount.) The City also utilizes encumbrance accounting as a way to accomplish budgetary control.
Encumbered amounts lapse at year-end but are re-appropriated as part of the following year’s budget.
In fiscal year 2024, the City adopted a Capital Planning and Reserve Policy to define guidelines and goals
for capital planning and capital asset replacement reserves. The policy defines how annual contributions
to capital reserve are calculated, while maintaining a healthy fund balance in the General Fund. The City
prepares a six-year capital improvement plan, which identifies and prioritizes major City projects and
includes cost estimates and potential funding sources. The City utilizes this plan as a tool for capital
planning and use of capital reserve. The City closely monitors available funding and proceeds with capital
purchases only as funds become available. The City may issue debt obligations to finance the construction
or acquisition of capital assets or major renovations to existing capital assets within the guidelines
established in the debt management policy.
Independent Audit
Virginia law and the Charter of the City of Salem require that the financial statements of the City be audited
by a certified public accountant. Brown, Edwards & Company, L.L.P., has performed an annual audit of
the basic financial statements and other supplementary information contained within the City’s Annual
Comprehensive Financial Report. Their audit was conducted in accordance with auditing standards
generally accepted in the United States of America; the standards applicable to financial audits contained
in Government Auditing Standards, issued by the Comptroller General of the United States; and the
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Specifications for Audits of Counties, Cities and Towns and Specifications for Audits of Authorities, Boards,
and Commissions issued by the Auditor of Public Accounts of the Commonwealth of Virginia. The report
of the independent auditor, which includes their opinion on the financial statements of the City, is contained
in the Financial Section of this report. Other auditor’s reports are included in the Compliance Section.
Certificate of Achievement for Excellence in Financial Reporting
The Government Finance Officers Association of the United States and Canada (GFOA) has awarded a
Certificate of Achievement for Excellence in Financial Reporting to the City for its Annual Comprehensive
Financial Report for 2024. This represents the thirty-seventh year Salem has earned this distinction. In
order to be awarded a Certificate of Achievement, a government must publish an easily readable and
efficiently organized annual comprehensive financial report, whose contents conform to program standards.
Such reports must satisfy both generally accepted accounting principles and applicable legal requirements.
We believe this report conforms to the Certificate of Achievement Program requirements and standards
and are submitting it to the GFOA to determine its eligibility for another certificate.
Acknowledgments
We would like to express our appreciation to the staff of the Department of Finance for the dedication and
professionalism demonstrated daily assuring the financial integrity of the City and the preparation of this
report. We would also like to express our appreciation to you, City Council, for the continued insight you
bring to this City and the strong commitment you have made to its fiscal integrity and financial leadership.
Lastly, we would like to express our appreciation to our independent auditing firm, Brown, Edwards &
Company, L.L.P., for their cooperation and input in our efforts.
Respectfully submitted,
Christopher J. Dorsey Rosemarie B. Jordan
City Manager Director of Finance
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CITY OF SALEM, VIRGINIA
DIRECTORY OF PRINCIPAL OFFICIALS
JUNE 30, 2025
MEMBERS OF CITY COUNCIL
Renée F. Turk ....................................................................................................................................... Mayor
Anne Marie Green ......................................................................................................................... Vice-Mayor
Byron R. Foley ................................................................................................................................... Member
H. Hunter Holliday, III ......................................................................................................................... Member
John E. Saunders ............................................................................................................................... Member
ELECTED OFFICERS
Danielle C. Crawford ....................................................................................................................... Treasurer
Kristie D. Chittum ........................................................................................... Commissioner of the Revenue
Thomas E. Bowers ................................................................................................ Commonwealth’s Attorney
Gary Chance Crawford .................................................................................................. Clerk of Circuit Court
Christopher G. Shelor ................................................................................................................... City Sheriff
GENERAL CITY GOVERNMENT
Christopher J. Dorsey ................................................................................................................ City Manager
H. Robert Light ........................................................................................................... Assistant City Manager
Rosemarie B. Jordan, CPA ............................................................................................... Director of Finance
Jim H. Guynn, Jr. ....................................................................................................................... City Attorney
Beth A. Rodgers .............................................................................................. Director of Human Resources
Patrick W. Morton ......................................................................................... Director of Technology Systems
Derek M. Weeks ........................................................................................................................... Police Chief
Stephen G. Simon ........................................................................................................................... Fire Chief
Charles E. Van Allman, Jr. .................................................................... Director of Community Development
Todd W. Sutphin. .................................................................... Director of Streets and General Maintenance
John P. Shaner ........................................................................................... Director of Parks and Recreation
Ann G. Tripp ........................................................................................................................... Library Director
Benjamin E. Leeson ........................................................................................................ Director of Elections
A. K. Briele, III ................................................................................................ Director of Electric Department
Larado M. Robinson .......................................................................Director of Water and Sewer Department
Justin W. Kuzmich .........................................................................................................Real Estate Assessor
Troy D. Loving ........................................................................................................................ Building Official
Thomas J. Miller ...................................................................................... Director of Economic Development
Wendy S. Delano ....................................................................................................Director of Civic Facilities
R. Carey Harveycutter, Jr. ................................................................................................ Director of Tourism
Mike Stevens ...................................................................................................... Director of Communications
MEMBERS OF SCHOOL BOARD
John A. (Andy) Raines .................................................................................................................... Chairman
Teresa E. Sizemore ................................................................................................................ Vice Chairman
Stacey G. Danstrom ........................................................................................................................... Member
Macel H. Janoschka ........................................................................................................................... Member
Christopher M. King ........................................................................................................................... Member
SCHOOL ADMINISTRATION
Dr. Curtis N. Hicks ................................................................................................. Superintendent of Schools
Jennifer P. Dean ..................................................................................................... Assistant Superintendent
Kirstine M. Barber ........................................................................... Executive Director of Human Resources
Mandy C. Hall ...............................................................................................................Chief Financial Officer
Dr. Randy L. Jennings ........................................................................................ Director of Student Services
Dr. Forest I. Jones .................................................................................... Director of Administrative Services
Mark A. Thompson ................................................................ Director of Technology and Data Management
Rosemarie B. Jordan, CPA ............................................................................................... Director of Finance
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CITY OF SALEM
Citizens
Commissioner of
the Revenue Treasurer Sheriff Commonwealth
Attorney
Clerk of Circuit
Court Circuit Court General District
Court
Juvenile &
Domestic
Relations Court
City Council
Electoral Board
Board of
Zoning
Appeals
Board of
Equalization of
Real Estate
Assessments
Court ServicesCity ManagerPlanning
CommissionCity ClerkCity Attorney
Economic
Development
Authority
School Board
Assistant City
Manager
Registrar
Tourism Water & Sewer
Civic Facilities Community
Development
Streets &
General
Maintenance
Communications Economic
Development Library Real Estate Technology
Systems
Finance Parks &
Recreation
Human
Resources Fire-EMS Police
Electric
Streets
City Garage
Building
Maintenance
Sanitation
Recycling
Landscape
Management
Farmer’s
Market
Building
Inspections
Engineering
Planning
Civic Center
Catering &
Concessions
Salem Stadium
Salem
Memorial Park
Accounting
Payroll
Purchasing
Meter Services
Utility Billing
Utility
Collections
Moyer Sports
Complex
Athletic
Programs
Recreation
Programs
Senior Citizens
Center
Special Events
Kiwanis Field
Personnel
Services
Benefits
Administration
Employee
Health Clinic
Risk
Management
Fire Services
Emergency
Services
Fire
Suppression &
Prevention
Communications
911 System
Animal Control
Zoning
GIS
Reports directly to City Council, City
Manager, or Assistant City Manager
Constitutional or State mandated
functions
Component Unit
Police Services
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Salem
Virginia
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2024
Executive Director/CEO
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THIS PAGE INTENTIONALLY BLANK
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FINANCIAL SECTION
The Financial Section of the City of Salem, Virginia’s Annual Comprehensive Financial Report includes the
independent auditor’s report, management’s discussion and analysis, and basic financial statements,
including accompanying notes, required supplementary information, notes to required supplementary
information, and other supplementary information.
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www.becpas.com
Independent Auditor’s Report
To the Honorable Members of the City Council
City of Salem, Virginia
Salem, Virginia
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, the aggregate discretely presented component units, each major fund, and the aggregate
remaining fund information of the City of Salem, Virginia (the “City”), as of and for the year ended June 30,
2025, and the related notes to the financial statements, which collectively comprise the City’s basic
financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, the aggregate
discretely presented component units, each major fund, and the aggregate remaining fund information
of the City, as of June 30, 2025, and the respective changes in financial position and, where applicable,
cash flows thereof and the Statement of Revenues, Expenditures, and Changes in Fund Balances – Budget
and Actual – General Fund for the year then ended in accordance with accounting principles generally
accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards ,
issued by the Comptroller General of the United States, and Specifications for Audits of Counties, Cities,
and Towns and the Specifications for Audits of Authorities, Boards, and Commissions , issued by the Auditor
of Public Accounts of the Commonwealth of Virginia. Our responsibilities under those standards are
further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our
report. We are required to be independent of the City and to meet our other ethical responsibilities, in
accordance with the relevant ethical requirements relating to our audit. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Change in Accounting Principle
As described in Note 21 to the financial statements, in 2025, the City adopted new accounting guidance,
GASB Statement No. 101, Compensated Absences. Our opinion is not modified with respect to this matter.
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Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America, and for the
design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, management is required to evaluate whether there are conditions
or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as
a going concern for twelve months beyond the financial statement date, including any currently known
information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that
includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and
therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing
standards and Government Auditing Standards will always detect a material misstatement when it exists.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting
from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the
override of internal control. Misstatements are considered material if there is a substantial likelihood that,
individually or in the aggregate, they would influence the judgment made by a reasonable user based on
the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government
Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due
to fraud or error, and design and perform audit procedures responsive to those risks. Such
procedures include examining, on a test basis, evidence regarding the amounts and disclosures in
the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is
expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate,
that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable
period of time.
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We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control-related
matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s
discussion and analysis and other required supplementary information, as listed in the table of contents,
be presented to supplement the basic financial statements. Such information is the responsibility of
management, and, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board who considers it to be an essential part of financial reporting for placing the
basic financial statements in an appropriate operational, economic, or historical context. We have applied
certain limited procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency with
management’s responses to our inquiries, the basic financial statements, and other knowledge we
obtained during our audit of the basic financial statements. We do not express an opinion or provide any
assurance on the information because the limited procedures do not provide us with sufficient evidence
to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the City’s basic financial statements. The accompanying combining and individual nonmajor
fund financial statements are presented for purposes of additional analysis and are not a required part of
the basic financial statements. Such information is the responsibility of management and was derived
from and relates directly to the underlying accounting and other records used to prepare the basic
financial statements. The information has been subjected to the auditing procedures applied in the audit
of the basic financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional procedures in
accordance with auditing standards generally accepted in the United States of America. In our opinion,
the combining and individual nonmajor fund financial statements are fairly stated, in all material respects,
in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information
comprises the introductory section, other supplemental schedules, and statistical section, but does not
include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial
statements do not cover the other information, and we do not express an opinion or any form of
assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other
information and consider whether a material inconsistency exists between the other information and the
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basic financial statements, or the other information otherwise appears to be materially misstated. If,
based on the work performed, we conclude that an uncorrected material misstatement of the other
information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated November 24,
2025 on our consideration of the City’s internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other
matters. The purpose of that report is solely to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of the City’s internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in considering the
City’s internal control over financial reporting and compliance.
CERTIFIED PUBLIC ACCOUNTANTS
Roanoke, Virginia
November 24, 2025
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CITY OF SALEM, VIRGINIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2025
The following discussion and analysis of the City of Salem, Virginia’s (the City) financial performance
provides an overview of the City’s financial activities for the fiscal year ended June 30, 2025. It should be
read in conjunction with the transmittal letter and the City’s basic financial statements.
FINANCIAL HIGHLIGHTS
As of June 30, 2025, the primary government had $291.3 million in total net position, an increase
of $27.3 million from prior year. Unrestricted net position available to fund future expenses was
$90.5 million or 31.1% of total net position.
As of June 30, 2025, the governmental activities had $151.3 million in total net position, which
increased $20.6 million from prior year. Unrestricted net position was $31.6 million or 20.9% of
total net position.
As of June 30, 2025, the business-type activities had $140 million in total net position, an increase
of $6.8 million from prior year. Unrestricted net position available to fund future expenses was
$58.9 million or 42.1% of total net position.
As of June 30, 2025, the General Fund had $68.6 million in total fund balance, which increased by
$3.3 million from prior year. Unassigned fund balance was $60 million or 87.5% of total fund
balance.
OVERVIEW OF THE FINANCIAL STATEMENTS
Our discussion and analysis is intended to serve as an introduction to the City’s basic financial statements.
The City’s financial statements present two types of statements, each with a different focus on the City’s
finances. The government-wide financial statements focus on the City as a whole and provide both short-
term and long-term information about the City’s overall financial status. The fund financials focus on the
individual parts of City government, reporting the City’s operations in more detail than the government-wide
statements. Presentation of both perspectives provides the user with a broader overview, enhances the
basis for comparisons and better reflects the City’s accountability.
Government-Wide Financial Statements
The government-wide financial statements begin on page 34 and include the Statement of Net Position and
the Statement of Activities. These statements provide information about the City as a whole using the
accrual basis of accounting, which is the method used by most private-sector enterprises. All current year
revenues and expenses are reported in the Statement of Activities regardless of when cash is received or
paid. These statements allow readers to answer the question, “Is the City’s financial position, as a whole,
better or worse as a result of the year’s activities?”
One of the main goals of these two statements is to report the City’s net position and changes that affected
net position during the fiscal year. The change in the City’s net position, which is the difference between
assets and deferred outflows and liabilities and deferred inflows, is one way to measure the City’s financial
health or financial position. Increases or decreases in net position are indicators of whether the City’s
financial health is improving or declining. Other non-financial factors, such as changes in the City’s property
tax base and the condition of the City’s infrastructure, should also be considered in assessing the overall
financial health of the City.
In the Statement of Net Position and the Statement of Activities, the City’s fund-based activity is classified
as follows:
Governmental activities – Most of the City’s basic services are reported here including general
government, judicial administration, public safety, public works, health and welfare, education, parks
and recreation and community development. Property taxes, other local taxes, and federal and state
grants finance most of these activities.
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CITY OF SALEM, VIRGINIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2025
Business-type activities – The City’s electric distribution system, water and sewer systems, Civic Center
and catering and concessions are reported here as the City charges a fee to customers designed to
cover all or most of the cost of services it provides.
Component units – Because of the City’s financial accountability for these organizations, the City
includes two discretely presented component units in this report, the City of Salem School Division
(School Division) and the Economic Development Authority of the City of Salem (Economic
Development Authority).
Fund Financial Statements
The fund financial statements begin on page 36 and provide detailed information about the most significant
funds, rather than the City as a whole. The City has three types of funds:
Governmental funds – Most of the City’s basic services are presented as governmental funds. Fund
based statements for these funds focus on how resources flow into and out of the funds and the
balances left at year-end that are available for future spending. In particular, unassigned fund balance
may serve as a useful measure of a government’s net resources available for spending at the end of
the fiscal year. These funds are reported on the modified accrual basis of accounting, which measures
cash and other liquid assets that can readily be converted to cash. The governmental fund statements
provide a detailed short-term overview that helps the reader determine the financial resources that can
be spent in the near future to finance the City’s programs. The City’s governmental funds include the
General Fund, Special Revenue Fund, Debt Service Fund and Capital Projects Fund. The differences
between governmental activities as reported in the government-wide and fund financial statements are
reconciled in Exhibits 4 and 6.
Proprietary funds – When the City charges customers for the services it provides, whether to outside
customers or to other units of the City, these services are generally reported in proprietary funds which,
like the government-wide statements, utilize the accrual basis of accounting, and their statements
provide both short-term and long-term financial information.
The City’s enterprise funds, one type of proprietary fund, are accounted for in the same manner as the
government-wide business-type activities; however, the fund financial statements provide more detail
and additional information, such as cash flows. The City’s enterprise funds include the Electric Fund,
Water and Sewer Fund, Civic Center Fund and Catering and Concessions Fund.
The City utilizes an internal service fund to account for health and dental insurance coverage for
employees and retirees.
Fiduciary funds – Resources held for other governments or agencies not part of the City are reported
as fiduciary funds. These activities are excluded from the government-wide financial statements
because the City cannot use these assets to finance its operations. The accounting used for fiduciary
funds is much like that used for proprietary funds. The City reports resources for other postemployment
benefits (OPEB) related to its healthcare plan for retirees in an OPEB trust fund and accounts for
resources held on behalf of the Cardinal Criminal Justice Academy and the Court-Community
Corrections Program in custodial funds. In custodial funds, the City recognizes liabilities when events
occur that compel the City to disburse fiduciary resources.
FINANCIAL ANALYSIS OF THE CITY AS A WHOLE
A comparative analysis of government-wide information follows beginning on the next page.
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YEAR ENDED JUNE 30, 2025
Summary of Net Position
The following table presents a condensed summary of net position:
2025 2024 2025 2024 2025 2024 2025 2024
Current and other assets 118.2$ 112.7$ 81.9$ 77.6$ 200.1$ 190.3$ 37.7$ 39.3$
Capital assets, net 141.1 131.2 104.3 101.5 245.4 232.7 71.8 73.1
Total assets 259.3 243.9 186.2 179.1 445.5 423.0 109.5 112.4
Deferred outflows of resources 10.8 7.8 3.1 2.3 13.9 10.1 11.4 10.7
Current and other liabilities 8.9 9.6 10.2 8.8 19.1 18.4 16.6 17.2
Long-term liabilities 101.3 107.0 36.7 38.1 138.0 145.1 40.0 43.9
Total liabilities 110.2 116.6 46.9 46.9 157.1 163.5 56.6 61.1
Deferred inflows of resources 8.6 4.4 2.4 1.3 11.0 5.7 6.6 4.4
Net investment in capital assets 113.8 100.3 81.1 75.2 194.9 175.5 71.7 73.0
Restricted 5.9 7.6 - - 5.9 7.6 1.4 0.8
Unrestricted 31.6 22.8 58.9 58.0 90.5 80.8 (15.4) (16.2)
Total net position 151.3$ 130.7$ 140.0$ 133.2$ 291.3$ 263.9$ 57.7$ 57.6$
Summary of Net Position
Total Primary ComponentGovernmental Business-type
Activities Activities
(In Millions)
Government Units
The primary government net position increased from $263.9 million, as restated, to $291.3 million. Net
position of governmental activities increased $20.6 million, and net position of business-type activities
increased $6.8 million. A detailed description of the changes in revenues and expenses that create the
differences in net position is discussed in the next section. Beginning net position was restated due to the
implementation of GASB Statement 101, Compensated Absences.
Net investment in capital assets represents the amount of capital assets owned by the City, including
infrastructure, net of accumulated depreciation and amortization, net of outstanding debt issued to fund the
asset purchase or construction, and net of other capital-related liabilities.
The primary government’s unrestricted net position, the portion of net position that can be used to finance
the daily operations of the City, was $90.5 million. Debt totaling $792,000 issued for Civic Center
improvements is being repaid by governmental activities while the related asset is recorded in business-
type activities. The City also assumed $31.3 million of debt including premiums issued for school
improvements while the School Division recorded the related asset. As such, $32.1 million is included in
governmental activities long-term liabilities, which directly reduced unrestricted net position.
Net position is reported as restricted when constraints on asset use are externally imposed by creditors,
grantors, contributors, regulators, or are imposed by law through constitutional provisions or enabling
legislation. The City had restricted net position totaling $5.9 million as of June 30, 2025, for governmental
activities. Approximately $3.3 million in state funding was received, but not yet spent, on highway
maintenance. Federal and state grant funding totaling $605,000 was received, but not yet spent, for fire
programs, asset forfeiture and four for life grants. Unspent donations totaling $234,000 were restricted for
law enforcement and public safety programs. Opioid settlement funds totaling $1.8 million were also
restricted.
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YEAR ENDED JUNE 30, 2025
As of June 30, 2025, the component units had $57.7 million in total net position, an increase of $71,000.
Unrestricted net position (deficit) available to fund future expenses was ($15.4) million. Net investment in
capital assets was $71.7 million, a decrease of $1.3 million. Restricted net position was $1.4 million.
Summary of Changes in Net Position
The following table presents a condensed summary of changes in net position.
Revenues 2025 2024 2025 2024 2025 2024 2025 2024
Program Revenues:
Charges for services 5.2$ 5.7$ 72.1$ 66.3$ 77.3$ 72.0$ 2.0$ 1.9$
Operating grants and contributions 12.9 12.1 - - 12.9 12.1 18.3 18.5
Capital grants and contributions 7.7 4.6 - - 7.7 4.6 - 0.8
General Revenues:
Property taxes 53.6 49.0 - - 53.6 49.0 - -
Local sales and use taxes 9.8 9.7 - - 9.8 9.7 - -
Business license taxes 8.0 7.2 - - 8.0 7.2 - -
Meals taxes 6.8 6.8 - - 6.8 6.8 - -
Utility taxes 1.2 1.2 - - 1.2 1.2 - -
Lodging taxes 1.9 1.9 - - 1.9 1.9 - -
Other taxes 2.8 2.8 - - 2.8 2.8 - -
Intergovernmental revenue 3.6 9.2 - - 3.6 9.2 - -
Investment earnings 7.3 8.3 0.2 0.1 7.5 8.4 0.6 0.4
Gain on disposal of capital assets - 0.1 - - - 0.1 - -
Payments from City of Salem - - - - - - 24.2 24.1
State aid - - - - - - 21.1 19.3
Other 1.0 0.9 - 0.2 1.0 1.1 0.7 1.0
Total revenues 121.8 119.5 72.3 66.6 194.1 186.1 66.9 66.0
Expenses
General government 11.8 10.3 - - 11.8 10.3 - -
Judicial administration 3.0 2.8 - - 3.0 2.8 - -
Public safety 24.0 22.1 - - 24.0 22.1 - -
Public works 15.8 12.4 - - 15.8 12.4 - -
Health and welfare 7.7 6.7 - - 7.7 6.7 - -
Education 23.8 24.1 - - 23.8 24.1 65.9 64.8
Parks, recreation and cultural 9.9 7.8 - - 9.9 7.8 - -
Community development 4.3 3.2 - - 4.3 3.2 0.9 0.4
Interest 1.5 1.8 - - 1.5 1.8 - -
Electric - - 46.2 44.5 46.2 44.5 - -
Water and sewer - - 12.3 11.3 12.3 11.3 - -
Civic center - - 5.4 5.9 5.4 5.9 - -
Catering and concessions - - 1.0 0.9 1.0 0.9 - -
Total expenses 101.8 91.2 64.9 62.6 166.7 153.8 66.8 65.2
Excess before transfers 20.0 28.3 7.4 4.0 27.4 32.3 0.1 0.8
Transfers 0.6 (2.7) (0.6) 2.7 - - - -
Increase in net position 20.6 25.6 6.8 6.7 27.4 32.3 0.1 0.8
Net position, beginning*130.7 105.1 133.2 126.5 263.9 231.6 57.6 56.8
Net position, ending 151.3$ 130.7$ 140.0$ 133.2$ 291.3$ 263.9$ 57.7$ 57.6$
* Restated, due to implementation of the guidance in GASB Statement 101, Compensated Absences
Total Primary ComponentGovernmental Business-type
(In Millions)
Summary of Changes in Net Position
Government UnitsActivitiesActivities
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YEAR ENDED JUNE 30, 2025
Governmental Activities – Revenues
The following graph presents revenues generated for governmental activities by category:
Property taxes, which were 44% of total governmental activities revenue, include real estate tax, the local
portion of personal property tax, machinery and tools tax and public service corporation taxes. Property
taxes in total increased $4.6 million or 9.4% from the previous year. Current year real estate tax revenue
was up approximately $3.3 million or 9.9% from the prior year due to higher assessments and new
construction. In fiscal year 2025, vehicle values remained relatively flat but tangible business property
assessments increased which resulted in growth of $863,000 or 7.6% in current year personal property tax
revenue. Machinery and tools tax increased $174,000 or 5%. Public service corporation tax was up
$356,000.
Intergovernmental revenue not restricted, which was 3% of total governmental activities revenue,
decreased $5.6 million. The City was awarded $31.2 million in American Rescue Plan Act (ARPA) funding.
In fiscal year 2024, the City recognized the remaining $5.3 million in ARPA revenue to cover the amount
expended on general government services.
Capital grants and contributions, which comprised 6.3% of governmental activities revenue, was up $3
million. Reimbursement for the Colorado Street bridge replacement project was higher in the Public Works
function. In the Community Development function, grant reimbursements were higher for downtown
improvement projects.
Unrestricted investment earnings, which comprised 6% of governmental activities revenue, decreased $1
million from the previous year. Declining interest rates resulted in lower interest earnings.
Operating grants and contributions, which were 10.6% of governmental activities revenue, increased
$783,000. In the Public Works function, highway maintenance funding from the state was $154,000 higher
than the prior year. Children’s Services Act revenue increased by $404,000 but there was a corresponding
increase in health and welfare expenses. In the Community Development function, the City received a
brownfield restoration grant in fiscal year 2025 in addition to a higher amount of tourism grants.
Business license tax, which is based on gross receipts for the previous calendar year, increased $877,000
or 12.2%. Local sales and use, utility and lodging taxes remained relatively flat, with less than 1% growth
from the prior year. After several years of steady growth, meals tax showed a slight decrease of 0.1%.
Property taxes
44.0%
Other taxes
25.1%
Operating grants
and contributions
10.6%
Charges for
services
4.2%
Intergovernmental
revenue
3.0%
Capital grants and
contributions
6.3%
Other
6.8%
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YEAR ENDED JUNE 30, 2025
Governmental Activities – Expenses
Expenses of the governmental activities are shown below by functional area:
Pension expenses increased across all functions due to higher expenses for differences between expected
and actual experience in the total pension liability, partially offset by lower expenses from differences
between projected and actual earnings on plan investments. The allocation of internal service fund activity
resulted in an increase in expense of $1.4 million. In fiscal year 2024, the internal service fund had a
positive change in net position of $1 million but had a decrease in net position of $408,000 in fiscal year
2025 due to higher claims expenses. These increases are partially offset by a decrease in OPEB expense.
General government expenses were 11.6% of total governmental activities expenses and increased $1.5
million or 14.3%. Pension expense was $331,000 higher than the prior year. Depreciation expense was
$294,000 higher than the prior year. Allocation of internal service fund activity resulted in a $273,000
increase in expenses. Salary costs were $171,000 higher than the previous year. Bank charges grew by
$131,000 due to more customers paying by credit card.
Public safety expenses, which were 23.5% of total governmental activities expenses, increased $1.9 million
or 8.5%. Pension expense was $731,000 higher than the prior year. Allocation of internal service fund
activity resulted in a $647,000 increase in expenses. Depreciation expense was up by $327,000. Salary
costs grew by $241,000.
Public works expenses, which were 15.5% of governmental activities expenses, increased $3.4 million or
27.2%. Highway maintenance costs were $2.4 million higher than the prior year. More paving and bridge
repairs were done in fiscal year 2025. Salary costs increased $232,000. Depreciation expense was up
$220,000. Pension expense was $250,000 higher than the prior year. Allocation of internal service fund
activity resulted in a $328,000 increase in expenses.
Education expenses, which were 23.4% of governmental activities expenses, decreased $272,000 or 1.1%.
Operating support totaled $23.8 million, an increase of $885,000 or 3.9%. In fiscal year 2024, $801,000
was transferred to cover Salem High School renovation costs. The project was completed in fiscal year
2024, so no transfers were necessary in fiscal year 2025. Meals tax revenue is shared with the School
Division and $356,000 was transferred in fiscal year 2024. No meals tax revenue was transferred in fiscal
year 2025.
Parks, recreation and cultural expenses, which were 9.7% of governmental activities expenses, increased
$2.1 million or 26.3%. Depreciation expense was $1 million higher than the prior year due to capitalization
Education
23.4%
Public safety
23.5%Public works
15.5%
General
government
administration
11.6%
Parks, recreation
and cultural
9.7%
Health and
welfare
7.6%
Judicial
administration
3.0%
Community
development
4.2%
Interest
1.5%
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YEAR ENDED JUNE 30, 2025
of the $27 million renovation project at James I. Moyer Sports Complex. Operating expenses also
increased. Pension expense was $175,000 higher than the prior year. Allocation of internal service fund
activity resulted in a $134,000 increase in expenses.
Business-type Activities
The proprietary funds provide the same type of information reported in the government-wide financial
statements for business-type activities, but in more detail. Please refer to the MD&A’s section on Financial
Analysis of the City’s Funds - Proprietary Funds for detailed analysis of the business-type activities major
funds.
Component Units
Payments from the City to the School Division totaled $23.8 million and were down $272,000 or 1.1% from
the previous year. Operating support totaled $23.8 million, an increase of $885,000 or 3.9%. In fiscal year
2024, funds totaling $801,000 were transferred to cover Salem High School renovation costs. Meals tax
revenue is shared with the School Division and $356,000 was transferred in fiscal year 2024. No funding
was transferred for projects or meals tax in fiscal year 2025. Funding from the City to the Economic
Development Authority totaled $393,000 and increased $344,000 from the previous year due to higher
incentive payments.
Unrestricted state aid increased $1.8 million or 9.3% due to higher basic aid payments. Capital grants and
contributions decreased $779,000 due to receipt of Coronavirus Response and Relief Supplemental
Appropriation Act funding and American Rescue Plan Act funding used for capital in the prior fiscal year.
The EDA earned $616,000 in interest from the loans provided to private companies.
The School Division incurred expenses of $65.9 million for the fiscal year ended June 30, 2025, an increase
of $3.4 million or 5.5% from the prior year. Salary costs were $2.5 million higher than the prior year.
Depreciation expense was up $569,000. These increases are partially offset by a decrease in online tuition
costs due to lower enrollment. Expenses of the Economic Development Authority totaled $979,000 and
increased $576,000 due to higher interest expense on the 2023 bonds and higher incentive payments.
FINANCIAL ANALYSIS OF THE CITY’S FUNDS
Governmental Funds
As of June 30, 2025, the governmental funds had $102.3 million in total fund balance, an increase of $6.6
million from prior year. Unassigned fund balances available to fund future expenditures were $60 million
or 58.6% of total fund balance. Unassigned fund balance, which contains all amounts not included in other
classifications, is available to pay for future years’ capital expenditures and provide for unforeseen
circumstances. Restricted fund balance totaled $4.8 million and can be spent only for specific purposes
stipulated by grantors and donors. Assigned fund balance totaled $36.1 million and represents $33.8 million
appropriated for future capital projects and $2.3 million set aside to liquidate encumbrances. Committed
fund balance totaled $203,000 and represents funds appropriated for the E-summons program and
stormwater management. Nonspendable fund balance totaled $1.2 million and represents inventories and
prepaid assets that are non-liquid in form and cannot be spent.
General Fund
The General Fund is the chief operating fund of the City. As of June 30, 2025, the General Fund had $68.6
million in total fund balance, which increased $3.3 million from the prior year. Unassigned fund balance
available to fund future expenditures was $60.1 million or 87.7% of total fund balance and increased $4.3
million from the previous year. As a measure of the General Fund’s liquidity, it may be useful to compare
both total fund balance and unassigned fund balance to total fund expenditures. Total fund balance to total
fund expenditures decreased from 71.9% to 69.3%. Unassigned fund balance to total fund expenditures
decreased from 61.5% to 60.6%.
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YEAR ENDED JUNE 30, 2025
Property taxes, which were 47.3% of total General Fund revenue, increased $4.5 million or 9.2% from the
prior year. Much of this increase was attributable to real estate tax. Higher assessed values and new
construction resulted in $3.1 million or 9.3% growth in current year real estate tax revenue. Public service
corporation tax was up $373,000. Current year personal property tax revenue increased $800,000 or 7.4%.
In fiscal year 2025, vehicle values showed modest growth of 2% compared to the prior year while tangible
business property assessments increased 10.8%. Machinery and tools tax increased $174,000 or 5%.
Other local taxes, which comprised 26.8% of total General Fund revenue, increased $948,000 or 3.2% from
the previous year. Business license tax, which is based on gross receipts of businesses, showed growth
of $877,000 or 12.2%. Sales and lodging tax revenues remained relatively flat, with growth of less than 1%
from the prior year. As has been the trend for several years, cigarette tax revenue declined $107,000 or
19.7%. After years of growth, meals tax revenue showed a slight decrease of 0.1%.
Revenue from use of money and property decreased $928,000 or 11% due to declining interest rates.
Intergovernmental revenue increased $963,000 or 6.1%. Children’s Services Act revenue from the state
increased $404,000 but there was a corresponding increase in program costs in health and welfare
expenditures. Program costs can fluctuate significantly from year to year based on the number of children
requiring services and the type of services needed. The City was awarded a Preservation Trust Fund
Program grant to purchase property for a downtown pocket park. Grant revenue of $179,000 was received
in fiscal year 2025. Highway maintenance funding from the state was $154,000 higher than the prior year.
Reimbursement from Virginia Compensation Board for constitutional offices increased $106,000. Tourism
grant revenue was $61,000 higher than the prior year.
Public works expenditures, which were 14.3% of total General Fund expenditures, increased $2.7 million
or 23.1%. Highway maintenance spending increased $2.3 million. Costs for paving were $1 million higher
than the prior year, $572,000 more in bridge repair work was done and sidewalk repairs were $571,000
higher than the prior year. Local funding of $376,000 was also spent on paving in fiscal year 2025. Salary
and benefits increased $249,000 in this function.
Public safety expenditures, which were 25.2% of total General Fund expenditures, increased $1.7 million
or 7.4%. Salary and benefit costs increased $293,000 or 1.7%. Capital outlay for the inception of
subscriptions for Police and Fire totaled $1.2 million and capital outlay for financed purchases totaled
$303,000 in the Police Department.
Parks, recreation and cultural expenditures, which were 8.9% of General Fund expenditures, increased
$1.2 million or 16.4%. Renovation of pickleball courts totaled $155,000. Playground equipment was
purchased at a cost of $149,000. Capital purchases at Salem Memorial Park and Salem Stadium were
$355,000 higher than the prior year and included the purchase of a mower, seating, wall pad, netting
system, restroom partitions and HVAC work. A new passenger bus was purchased for the Senior Center
at a cost of $132,000. Salary and benefit costs were $125,000 higher than the prior year. Operating costs
of the James I. Moyer Sports Complex were higher than the prior year as the complex re-opened after
renovations were completed.
Education expenditures comprised 24% of total General Fund expenditures and increased $529,000 or
2.3%. Local operating support of $23.8 million was provided in fiscal year 2025, an increase of $885,000.
Meals tax revenue is shared with the School Division and $356,000 was transferred in fiscal year 2024. No
meals tax was transferred in fiscal year 2025.
Transfers in were significantly lower than the prior year. The City was allocated $31.2 million in ARPA
funding. City Council determined that these funds should be used to provide general government services.
In fiscal year 2024, transfers from the Special Revenue fund totaled $5.3 million and were transferred to
cover the amount of ARPA funds expended on general government services. No transfers from the Special
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YEAR ENDED JUNE 30, 2025
Revenue Fund were made in fiscal year 2025 as all ARPA funding was expended by the end of fiscal year
2024.
Transfers out were lower in fiscal year 2025. In fiscal year 2024, the City adopted a Capital Planning and
Reserve Policy to define guidelines and goals for capital planning and asset replacement. Based on the
policy, $17 million was transferred to the Capital Projects Fund in fiscal year 2024. Only $6.2 million was
transferred to the Capital Projects Fund pursuant to the policy in fiscal year 2025. In addition, $3.4 million
was transferred to the Water and Sewer Capital Fund and $1.9 million was transferred to the Capital
Projects Fund in fiscal year 2024 as a result of the use of ARPA funds for general government services,
which freed up local funding for various capital projects. In addition, a larger amount of General Fund
funding was transferred to Capital Projects Fund in fiscal year 2024 to provide local match for several grant-
funded projects and to provide funding for other projects.
Capital Projects Fund
During fiscal year 2025, Capital Projects Fund expenditures were $12.6 million, which was $8.5 million
lower than the previous year. Renovation of the Moyer Sports Complex was substantially completed in
fiscal year 2024 with $14.5 million expended. Only $286,000 was expended on this project in fiscal year
2025. Bond proceeds and interest totaling $15.5 million were allocated to this project along with $12.2
million in cash funding. Downtown improvements continued with $3.1 million expended in fiscal year 2025
compared to $1.2 million in the prior fiscal year. Grant funding covered $2.9 million in replacement work
on the Colorado Bridge project and $1.3 million of the Apperson Drive bridge replacement project.
Renovation of Fire Station #2 continued, with $1.1 million expended in fiscal year 2025. Expenditures were
incurred for several other large projects including Valleydale streetscape improvements, jury room
expansion at the Courthouse, Elizabeth Campus Greenway and new restrooms at Longwood Park and
Civic Center Fields.
Proprietary Funds
Revenues and expenses of the major enterprise funds are shown below:
Electric Fund
As of June 30, 2025, the Electric Fund had $59.6 million in total net position, which increased by $2.5 million
from the prior year. Net investment in capital assets was $34.3 million or 57.5% of total net position.
Unrestricted net position available to fund future expenses was $25.4 million or 42.5% of total net position.
In fiscal year 2025, operating revenue increased $5.7 million or 12.3% compared to the previous fiscal year
due to higher charges for services. Rates were increased to cover rising purchased power costs. In
addition, consumption rose approximately 5%. Operating expenses were $46.1 million and were $1.8
$- $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 $40.0
Water
and
Sewer
Electric
$0.1
$0.1
$12.1
$46.1
$16.3
$51.9
Millions
Operating Revenues
Operating Expenses
Net Nonoperating Expenses
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YEAR ENDED JUNE 30, 2025
million or 4.0% higher than the prior year. Purchased power includes both the cost of purchasing electricity,
which was $2.1 million or 7.6% higher than the prior year, and transmission costs which decreased by
$483,000.
Water and Sewer Fund
As of June 30, 2025, the Water and Sewer Fund had $79.2 million in total net position, an increase of $3.9
million from prior year. Net investment in capital assets was $43.1 million or 54.5% of total net position.
Unrestricted net position available to fund future expenses was $36.0 million or 45.5% of total net position.
For fiscal year 2025, operating revenue was $16.3 million, which was $847,000 or 5.5% higher than the
previous year. Charges for services were up $694,000 or 4.7% due to higher consumption and a rate
increase that was effective January 1, 2025. Operating expenses were $12.1 million, an increase of $1.2
million or 11.2% from the prior year. Salary and fringe benefit costs grew $259,000 from the prior year.
Maintenance costs increased $273,000. Treatment of sewage costs increased $490,000 or 32.7% due to
a 7.2% rate increase and a 4.2% increase in the number of gallons treated.
GENERAL FUND BUDGETARY HIGHLIGHTS
The City’s budget is prepared in accordance with the Code of Virginia. The chart below is a condensed
version of the budgetary comparison of the General Fund original budget, amended budget and actual
amounts.
Original Budget
Budget As Amended Actual
Revenues 108.0$ 108.7$ 113.9$
Expenditures (105.0) (108.9) (99.0)
Other financing sources except transfers - 0.1 2.1
Transfers in 3.3 3.3 3.3
Transfers out (9.3) (17.3) (17.0)
Use of fund balance (3.0)$ (14.1)$ 3.3$
Budgetary Highlights for 2025
(In Millions)
During the year, the City amended the original budget primarily for the following purposes:
To re-appropriate monies for encumbrances established prior to July 1, 2024.
To re-appropriate grants, donations and other revenues authorized in fiscal year 2024 or earlier but
not expended or encumbered as of June 30, 2024.
To appropriate grants, donations and other revenues accepted or adjusted in fiscal year 2025 when
official notice of approval was received.
The Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual - General
Fund is shown on page 40. Property taxes exceeded budget by $2 million or 3.8% largely due to personal
property tax revenue. Because the City assesses and bills personal property in late spring, no current
assessment data is available at the time revenue estimates are developed for the subsequent fiscal year.
The Finance Department works with other City departments to determine reasonable revenue estimates
based on the information that is available. Current year personal property tax exceeded budget by $1.2
million. Current year real estate tax revenue achieved 101% of the budgeted amount. Public service
corporation tax, which is assessed by the State Corporation Commission, exceeded budget by $377,000.
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YEAR ENDED JUNE 30, 2025
Other local taxes revenue exceeded budget by $1.4 million or 4.9%. Business license tax, which is based
on gross receipts, exceeded budget by $1 million. The 2025 budget included an anticipated increase of
11.5% for business license tax. Sales tax revenue was $230,000 or 2% higher than budget. Bank franchise
tax exceeded budget by $118,000 but was lower than prior year revenue. This revenue source has
fluctuated historically and is budgeted conservatively as a result.
While interest rates declined during fiscal year 2025, revenue from use of money and property still exceeded
the budget by $1.1 million. Interest revenue was budgeted very conservatively because of economic
uncertainties.
Several functions ended the year with expenditures less than budget. Public works expenditures were
under budget by $4.6 million or 24.7%. Amounts totaling $2.7 million were encumbered but not spent as
of June 30, 2025. Highway maintenance spending was $595,000 under budget as some planned projects
weren’t completed in fiscal year 2025. Unspent highway maintenance funds are re-appropriated and spent
in subsequent years. Salary and fringe benefit costs were $399,000 below budget due to vacant positions.
General Government expenditures were under budget by $1.5 million. Funds totaling $744,000 were
encumbered but not spent as of June 30, 2025. Salary and fringe costs were $344,000 lower than budgeted
due to vacant positions.
Public safety expenditures were under budget by $1.4 million. Amounts totaling $781,000 were
encumbered but not spent as of June 30, 2025. Salary and fringe benefit costs were under budget due to
vacant positions.
Parks, recreation and cultural expenditures were $1.2 million or 12.3% under budget. Amounts totaling
$430,000 were encumbered but not spent as of June 30, 2025. Funding of $401,000 was budgeted but
not spent on various capital items in this function.
CAPITAL ASSETS
The City’s total primary government capital assets, net of accumulated depreciation and amortization,
increased 5.4% from $232.7 million to $245.4 million. This investment includes land, construction in
progress, development in progress, machinery and equipment, buildings and improvements, public domain
infrastructure, distribution and transmission, utility plant, sewage treatment contract, intangible right-to-use
leased assets and subscription-based information technology arrangements.
The table on the next page presents a summary of capital asset balances at the end of the year. The
changes in each category of capital assets, along with other important information regarding capital assets,
are presented in Note 7 of the financial statements.
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CITY OF SALEM, VIRGINIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2025
2025 2024 2025 2024 2025 2024 2025 2024
Land 7.5$ 7.4$ 1.6$ 1.6$ 9.1$ 9.0$ 1.1$ 1.1$
Construction in progress 13.3 35.0 6.4 5.9 19.7 40.9 0.6 0.3
Development in progress - 0.7 - - - 0.7 - -
Machinery and equipment 12.6 11.2 2.7 2.1 15.3 13.3 3.3 3.0
Buildings and improvements 33.6 18.7 12.7 13.2 46.3 31.9 66.6 68.5
Public domain infrastructure 71.9 57.6 - - 71.9 57.6 - -
Distribution and transmission - - 28.2 28.4 28.2 28.4 - -
Utility plant - - 35.0 34.0 35.0 34.0 - -
Sewage treatment contract - - 17.7 16.3 17.7 16.3 - -
Right-to-use leased assets 0.1 - - - 0.1 - 0.1 0.1
Subscription-based information
technology arrangements 2.1 0.6 - - 2.1 0.6 0.1 0.1
Total 141.1$ 131.2$ 104.3$ 101.5$ 245.4$ 232.7$ 71.8$ 73.1$
Component
Unit
Total Primary
Activities Activities Government
Governmental Business-type
Capital Assets, Net of Depreciation and Amortization
(In Millions)
Major capital asset additions in the governmental activities included:
Renovations to the Moyer Sports Complex were completed at a capitalized cost of $27.1 million.
Work on Downtown projects continued with $3.9 million capitalized for the Market Street to
Thompson Memorial Drive section of Downtown.
Repair work on the Colorado Street Bridge continued with $6.7 million included in construction in
progress.
Work on the Apperson Drive Bridge Replacement project continued with $2.3 million included in
construction in progress.
The renovation of Fire Station #2 continued, with $1.2 million included in construction in progress.
The jury room expansion project at the Courthouse was completed at a capitalized cost of
$855,000.
New restrooms were installed at Longwood Park and the Civic Center Fields at a total cost of
$461,000.
Major capital asset additions in the business-type activities included:
In the Electric Fund, work continued on the new Valleydale development with $1.1 million included
in construction in progress.
The Franklin Street water tank replacement project was completed with a capitalized cost of
$686,000.
Two major water line replacement projects were completed at a capitalized cost of $1.8 million.
Construction of two new wells continued with $2.6 million included in construction in progress.
The City’s share of the renovation of the anaerobic digestion facilities at the Western Virginia Water
Authority Regional Wastewater Treatment Plant was capitalized at a cost of $2.3 million.
LONG-TERM DEBT
At June 30, 2025, the City’s long-term liabilities, excluding financed purchase obligations, lease liabilities,
subscription liabilities, compensated absences, net pension liabilities, net OPEB liabilities, bond premiums,
and bond discounts, totaled $75.6 million. This amount was comprised of $52.8 million related to
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CITY OF SALEM, VIRGINIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2025
governmental activities (including $28.6 million for debt held on behalf of the School Division) and $22.8
million related to business-type activities. The City issued $3.8 million of new debt, made $7.8 million in
principal payments and amortized $772,000 in discounts and premiums. Detailed information regarding
these changes in long-term debt is disclosed in Note 9 to the financial statements. Bonds payable
decreased net of $4.8 million during the fiscal year.
With its most recent rating in May 2020, the City received a rating of Aa2 from Moody’s Investor Service,
an upgrade from the previous Aa3 rating. The City received a rating of AA+ from S&P Global Ratings.
The City Charter and the Code of Virginia limit the City’s net debt to 10% of the assessed valuation of real
estate within the City limits. This limit applies to governmental fund tax supported debt and certain long-
term liabilities of proprietary funds. The City considers long-term debt of its electric, water and sewer funds
to be self-supporting. The City’s tax-supported debt of $56.6 million is below the legal debt limit of $260.0
million. Table 11 of the statistical section provides additional information related to the legal debt margin.
The School Division relies upon the City to provide full faith and credit for any debt obligations incurred.
Therefore, the City reports School Division long-term liabilities, other than financed purchase obligations,
lease liabilities, subscription liabilities, compensated absences, net pension liabilities and net OPEB
liabilities as its own. In addition to bonded debt, the City’s long-term obligations include financed purchase
obligations, lease liabilities, subscription liabilities, compensated absences, net pension liabilities and net
OPEB liabilities. Additional information concerning the City’s long-term liabilities is presented in Note 9 of
the financial statements and Tables 9 and 10 of the statistical section.
Interest and other fiscal charges for fiscal year 2025 were $1.5 million or 1.5% of total governmental
activities expenses.
FACTORS INFLUENCING FUTURE BUDGETS
The City continues to face challenges related to future budgets. A slowdown in the economy could
negatively impact tax revenue. Several local tax revenue streams that are more reflective of economic
trends, including sales, meals and lodging tax revenue, reflected much slower growth in fiscal year 2025
than previous years. Higher tariffs along with continued high inflation will result in higher prices for
equipment and supplies.
The City has signed a new contract for a majority of the electric requirements for our customers beginning
in June 2026. There will be additional costs incurred with the new process to include paying for transmission
and capacity costs. Additionally, the City has authorized a contract for the installation of a battery storage
facility to be located within one of the City’s substations. This project will help to offset some of the
transmission and capacity cost increases.
In the Water and Sewer Fund, a rate study was completed in fiscal year 2024. A rate increase of 7% for
water and 3% for sewer was effective January 1, 2025, with additional increases of 3% in fiscal year 2026
to keep up with rising operating costs and to cover needed capital improvements. A slight increase in
consumption is anticipated in fiscal year 2025. The rate the City pays for sewage treatment increased
19.6% in fiscal year 2026.
REQUESTS FOR INFORMATION
This financial report is designed to provide our citizens, taxpayers, customers, investors and creditors with
a general overview of the City’s finances and to demonstrate the City’s accountability for the resources it
receives. If you have any questions about this report or need additional information, contact the Director
of Finance, City of Salem, 114 North Broad Street, Salem, Virginia 24153, (540) 375-3061, or visit the City’s
website at www.salemva.gov.
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CITY OF SALEM, VIRGINIA
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2025
Additional information on the Component Unit can be obtained from the Chief Financial Officer, Salem City
Schools, 510 South College Avenue, Salem, Virginia 24153, or visit the School Division’s website at
www.salem.k12.va.us.
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THIS PAGE INTENTIONALLY BLANK
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BASIC FINANCIAL STATEMENTS
The Basic Financial Statements subsection of the City of Salem, Virginia’s Annual Comprehensive Financial
Report includes the government-wide Statement of Net Position and Statement of Activities. Government-
wide statements incorporate governmental and business-type activities of the City and activities of the
component unit to provide an overview of the financial position and change in net position for the reporting
entity. Also, this section includes the fund financial statements for governmental, proprietary, and fiduciary
funds and the accompanying notes to the financial statements.
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Governmental Business-type Component
Activities Activities Total Units
ASSETS
Cash and cash equivalents 100,235,808$ 57,472,526$ 157,708,334$ 18,972,260$
Receivables, net 6,266,159 9,976,697 16,242,856 14,706,923
Lease receivable 879,035 351,079 1,230,114 462,770
Due from component unit - 8,384,699 8,384,699 -
Due from other governmental units 9,609,271 - 9,609,271 1,758,233
Net pension asset - - - 825,010
Net OPEB asset - - - 546,393
Inventories 992,825 3,180,013 4,172,838 63,718
Prepaid items 179,079 361,156 540,235 385,915
Restricted assets:
Cash and cash equivalents 65,785 2,220,651 2,286,436 -
Capital assets:
Nondepreciable and nonamortizable 20,829,739 7,972,582 28,802,321 1,680,988
Depreciable and amortizable, net 120,238,818 96,281,516 216,520,334 70,144,226
Total assets 259,296,519 186,200,919 445,497,438 109,546,436
DEFERRED OUTFLOWS OF RESOURCES 10,753,926 3,070,675 13,824,601 11,383,096
LIABILITIES
Accounts payable and accrued liabilities 6,194,819 6,874,000 13,068,819 878,776
Accrued payroll and related liabilities 1,334,833 403,241 1,738,074 6,624,044
Accrued interest 358,332 127,003 485,335 40,302
Self-insurance claims liability 540,202 - 540,202 528,038
Due to primary government - - - 8,060,478
Due to component unit 324,221 - 324,221 -
Unearned revenues 168,567 1,710,336 1,878,903 495,038
Customer security deposits - 1,102,222 1,102,222 -
Long-term liabilities due in less than one year:
Bonds payable 4,172,276 4,745,355 8,917,631 517,000
Financed purchase obligation 57,720 - 57,720 -
Lease liability 43,827 5,440 49,267 43,097
Subscription liability 545,156 9,476 554,632 54,896
Compensated absences 2,739,611 691,974 3,431,585 2,436,460
Long-term liabilities due in more than one year:
Bonds payable 52,177,153 19,757,750 71,934,903 5,825,618
Financed purchase obligation 181,537 - 181,537 -
Lease liability 47,843 7,135 54,978 31,853
Subscription liability 553,205 - 553,205 -
Compensated absences 106,438 118,297 224,735 520,798
Net pension liability 32,030,850 8,583,268 40,614,118 25,983,974
Net OPEB liability 8,593,676 2,788,232 11,381,908 4,624,909
Total liabilities 110,170,266 46,923,729 157,093,995 56,665,281
DEFERRED INFLOWS OF RESOURCES 8,561,154 2,391,324 10,952,478 6,587,735
NET POSITION
Net investment in capital assets 113,797,282 81,028,131 194,825,413 71,695,368
Restricted for:
Grant programs and donations 839,690 - 839,690 -
Highway maintenance 3,264,355 - 3,264,355 -
Opioid abatement 1,843,072 - 1,843,072 -
Net pension asset - - - 825,010
Net OPEB asset - - - 546,393
Unrestricted (deficit)31,574,626 58,928,410 90,503,036 (15,390,255)
Total net position 151,319,02$ 139,956,541$ 291,275,56$ 57,676,51$
CITY OF SALEM, VIRGINIA
STATEMENT OF NET POSITION
JUNE 30, 2025
Primary Government
EXHIBIT 1
The Notes to Financial Statements are an integral part of this statement.
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Operating Capital
Charges for Grants and Grants and Governmental Business-type Component
Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Units
Primary Government
Governmental activities:
General government 11,817,347$ 231,293$ 446,479$ -$ (11,139,575)$ (11,139,575)$
Judicial administration 3,015,798 193,138 1,577,127 - (1,245,533) (1,245,533)
Public safety 23,960,886 1,930,505 1,322,767 45,497 (20,662,117) (20,662,117)
Public works 15,791,472 1,922,468 5,749,018 4,122,611 (3,997,375) (3,997,375)
Health and welfare 7,699,952 - 3,350,399 - (4,349,553) (4,349,553)
Education 23,781,130 - - - (23,781,130) (23,781,130)
Parks, recreation and cultural 9,905,247 810,227 304,182 545,965 (8,244,873) (8,244,873)
Community development 4,274,139 55,754 156,258 2,936,618 (1,125,509) (1,125,509)
Interest 1,523,071 - - - (1,523,071) (1,523,071)
Total governmental activities 101,769,042 5,143,385 12,906,230 7,650,691 (76,068,736) (76,068,736)
Business-type activities:
Electric 46,231,865 51,854,469 - - 5,622,604$ 5,622,604
Water and sewer 12,329,606 16,261,188 11,780 - 3,943,362 3,943,362
Civic Center 5,362,694 2,970,633 - - (2,392,061) (2,392,061)
Catering and concessions 1,028,923 1,020,691 - - (8,232) (8,232)
Total business-type activities 64,953,088 72,106,981 11,780 - 7,165,673 7,165,673
Total primary government 166,722,130$ 77,250,366$ 12,918,010$ 7,650,691$ (76,068,736) 7,165,673 (68,903,063)
Component Units 66,885,056$ 2,029,947$ 18,322,104$ 16,895$ (46,516,110)$
General revenues:
Property taxes 53,589,523 - 53,589,523 -
Local sales and use taxes 9,779,960 - 9,779,960 -
Business license taxes 8,041,846 - 8,041,846 -
Meals taxes 6,763,479 - 6,763,479 -
Utility taxes 1,233,253 - 1,233,253 -
Lodging taxes 1,930,051 - 1,930,051 -
Other taxes 2,796,728 - 2,796,728 -
Intergovernmental revenue not restricted 3,607,269 - 3,607,269 -
Unrestricted investment earnings 7,280,654 155,969 7,436,623 616,387
Gain on disposal of capital assets 40,766 - 40,766 -
Payments from City of Salem - - - 24,174,469
Unrestricted state aid - - - 21,137,461
Other 995,275 21,707 1,016,982 658,360
Transfers 580,275 (580,275) - -
Total general revenues and transfers 96,639,079 (402,599) 96,236,480 46,586,677
Change in net position 20,570,343 6,763,074 27,333,417 70,567
Net position, beginning*130,748,682 133,193,467 263,942,149 57,605,949
Net position, ending 151,319,025$ 139,956,541$ 291,275,566$ 57,676,516$
* Restated, due to implementation of the guidance in GASB Statement 101, Compensated Absences
Primary Government
EXHIBIT 2
Program Revenues
CITY OF SALEM, VIRGINIA
STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2025
Net (Expense) Revenue and Changes in Net Position
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 3
Total
Special Debt Capital Governmental
General Revenue Service Projects Funds
ASSETS
Cash and cash equivalents 64,440,759$ -$ -$ 31,860,995$ 96,301,754$
Cash and cash equivalents, restricted 65,785 - - - 65,785
Receivables, net 6,196,511 3,625 - - 6,200,136
Lease receivable 879,035 - - - 879,035
Due from other governmental units 5,642,039 - - 3,967,232 9,609,271
Inventories 992,825 - - - 992,825
Prepaid items 179,079 - - - 179,079
Total assets 78,396,033$ 3,625$ -$ 35,828,227$ 114,227,885$
LIABILITIES
Accounts payable and accrued liabilities 4,098,192$ 3,625$ -$ 2,039,488$ 6,141,305$
Accrued payroll and related liabilities 1,328,145 - - - 1,328,145
Due to component unit 324,221 - - - 324,221
Unearned revenues 109,485 - - - 109,485
Total liabilities 5,860,043 3,625 - 2,039,488 7,903,156
DEFERRED INFLOWS OF RESOURCES 3,978,341 - - - 3,978,341
FUND BALANCES
Nonspendable 1,171,904 - - - 1,171,904
Restricted 4,840,767 - - - 4,840,767
Committed 202,757 - - - 202,757
Assigned 2,349,089 - - 33,788,739 36,137,828
Unassigned 59,993,132 - - - 59,993,132
Total fund balances 68,557,649 - - 33,788,739 102,346,388
Total liabilities, deferred inflows of
resources, and fund balances 78,396,033$ 3,625$ -$ 35,828,227$ 114,227,885$
CITY OF SALEM, VIRGINIA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2025
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 4
Total fund balance of governmental funds 102,346,388$
Capital assets used in governmental activities are not considered current financial resources
and, therefore, are not reported in the governmental funds. 141,068,557
Some long-term assets are not available to pay for current period expenditures
and, therefore, are deferred in the governmental funds.
Deferred inflows of resources for unavailable revenues 3,008,363
For debt refundings resulting in defeasance of debt, the difference between the reacquisition
price and the net carrying amount of the old debt should be reported as a deferred outflow
of resources or a deferred inflow of resources.
Deferred amounts on refunding 142,739
Long-term liabilities related to governmental fund activities are not due and payable in the
current period and, therefore, are not reported in the governmental funds.
Bonds payable (52,788,568)
Bond premiums (3,560,861)
Financed purchase obligation (239,257)
Lease liability (91,670)
Subscription liability (1,098,361)
Accrued interest (358,332)
Compensated absences (2,839,024)
Financial statement elements related to pensions are applicable to future periods and,
therefore, are not reported in the governmental funds.
Deferred outflows of resources related to pension 8,623,381
Deferred inflows of resources related to pension (4,195,887)
Net pension liability (31,763,283)
Financial statement elements related to OPEB are applicable to future periods and,
therefore, are not reported in the governmental funds.
Deferred outflows of resources related to OPEB 1,933,479
Deferred inflows of resources related to OPEB (3,365,115)
Net OPEB liability (8,571,928)
The internal service fund is used by management to charge the costs of health and dental
insurance to individual funds. The assets, liabilities and net position of the internal service
fund are included with governmental activities in the Statement of Net Position. 3,068,404
Net position of governmental activities 151,319,025$
CITY OF SALEM, VIRGINIA
RECONCILIATION OF THE GOVERNMENTAL FUNDS' BALANCE SHEET
TO THE STATEMENT OF NET POSITION
JUNE 30, 2025
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 5
Total
Special Debt Capital Governmental
General Revenue Service Projects Funds
REVENUES
Property taxes 53,851,355$ -$ -$ -$ 53,851,355$
Other local taxes 30,545,318 - - - 30,545,318
Permits, fees and licenses 545,820 - - - 545,820
Fines and forfeitures 109,894 - - - 109,894
Revenue from use of money and property 7,474,225 - - - 7,474,225
Charges for services 3,969,716 - - - 3,969,716
Other 672,236 - - - 672,236
Intergovernmental 16,685,610 10,450 - 7,458,454 24,154,514
Total revenues 113,854,174 10,450 - 7,458,454 121,323,078
EXPENDITURES
Current:
General government 11,953,962 10,450 - - 11,964,412
Judicial administration 3,081,753 - - - 3,081,753
Public safety 24,980,954 - - - 24,980,954
Public works 14,129,162 - - - 14,129,162
Health and welfare 7,699,952 - - - 7,699,952
Education 23,781,130 - - - 23,781,130
Parks, recreation and cultural 8,797,570 - - - 8,797,570
Community development 3,943,657 - - - 3,943,657
Capital projects - - - 12,634,947 12,634,947
Debt service:
Principal retirement 591,790 - 4,170,609 - 4,762,399
Interest 18,820 - 1,830,299 - 1,849,119
Total expenditures 98,978,750 10,450 6,000,908 12,634,947 117,625,055
Excess (deficiency) of revenues
over (under) expenditures 14,875,424 - (6,000,908) (5,176,493) 3,698,023
OTHER FINANCING SOURCES (USES)
Issuance of long-term debt 302,674 - - - 302,674
Proceeds from sale of capital assets 27,809 - - - 27,809
Inception of leases 74,697 - - - 74,697
Inception of subscriptions 1,640,647 - - - 1,640,647
Insurance recoveries 107,676 - - - 107,676
Transfers in 3,310,575 - 6,000,908 8,840,530 18,152,013
Transfers out (17,011,485) - - (391,738) (17,403,223)
Total other financing sources (uses), net (11,547,407) - 6,000,908 8,448,792 2,902,293
Net change in fund balances 3,328,017 - - 3,272,299 6,600,316
Fund balances, beginning 65,229,632 - - 30,516,440 95,746,072
Fund balances, ending 68,557,649$ -$ -$ 33,788,739$ 102,346,388$
CITY OF SALEM, VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
YEAR ENDED JUNE 30, 2025
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 6
Net changes in fund balances of governmental funds 6,600,316$
Governmental funds report capital outlays as expenditures while governmental activities report
depreciation expense and amortization expense to allocate the costs of those assets over
the lives of the assets.
Capital outlay 18,701,998
Depreciation and amortization expense (7,947,210)
The net effect of various transactions involving capital assets does not provide or use current
financial resources and is not reported as revenues or expenditures in the governmental funds. (838,084)
Revenues in the Statement of Activities that do not provide current financial resources
are not reported as revenues in governmental funds. 73,906
Issuance of debt and other obligations provides current financial resources to governmental
funds but increases long-term liabilities in the Statement of Net Position. Repayment of bond,
financed purchase obligation, lease, and subscription principal is an expenditure in the
governmental funds, but repayment reduces long-term liabilities in the Statement of Net
Position. Governmental funds report the effect of premiums, discounts, and similar items when
debt is first issued, but these amounts are deferred and amortized in the Statement of Activities.
Issuance of financed purchase obligations (302,674)
Inception of leases (74,697)
Inception of subscriptions (1,640,647)
Principal payments 4,762,399
Amortization of current year bond premiums 337,524
Amortization of current year deferred amounts on refunding (29,974)
Some expenses reported in the Statement of Activities do not require the use of current financial
resources and, therefore, are not reported as expenditures in governmental funds.
Change in accrued interest payable 18,498
Change in compensated absences (43,011)
Governmental funds report employer pension contributions as expenditures. However, in the
Statement of Activities, the cost of pension benefits earned net of employee contributions
is reported as pension expense.
Employer pension contributions 4,909,364
Pension expense (4,801,159)
Governmental funds report employer OPEB contributions as expenditures. However, in the
Statement of Activities, the cost of OPEB benefits earned is reported as OPEB expense.
Employer OPEB contributions 1,559,701
OPEB expense (308,037)
The internal service fund is used by management to charge the costs of health and dental
insurance to individual funds. The change in net position of the internal service fund is reported
with governmental activities.(407,870)
Change in net position of governmental activities 20,570,343$
CITY OF SALEM, VIRGINIA
RECONCILIATION OF THE GOVERNMENTAL FUNDS' STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2025
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 7
Variance with
Final Budget
Positive
Original Final Actual Amounts (Negative)
REVENUES
Property taxes 51,890,783$ 51,890,783$ 53,851,355$ 1,960,572$
Other local taxes 29,110,800 29,110,800 30,545,318 1,434,518
Permits, fees and licenses 359,440 359,440 545,820 186,380
Fines and forfeitures 128,500 128,500 109,894 (18,606)
Revenue from use of
money and property 6,342,391 6,342,391 7,474,225 1,131,834
Charges for services 3,755,697 3,790,697 3,969,716 179,019
Other 331,500 424,500 672,236 247,736
Intergovernmental 16,088,949 16,661,192 16,685,610 24,418
Total revenues 108,008,060 108,708,303 113,854,174 5,145,871
EXPENDITURES
Current:
General government 14,497,851 13,472,848 11,953,962 1,518,886
Judicial administration 3,135,634 3,261,978 3,081,753 180,225
Public safety 24,140,564 26,339,647 24,980,954 1,358,693
Public works 18,369,255 18,762,585 14,129,162 4,633,423
Health and welfare 7,137,055 7,718,129 7,699,952 18,177
Education 23,781,130 23,781,130 23,781,130 -
Parks, recreation and cultural 8,993,936 10,027,073 8,797,570 1,229,503
Community development 3,845,624 4,327,050 3,943,657 383,393
Contingency 1,060,475 599,922 - 599,922
Debt service:
Principal retirement - 591,790 591,790 -
Interest - 18,821 18,820 1
Total expenditures 104,961,524 108,900,973 98,978,750 9,922,223
Excess (deficiency) of revenues
over (under) expenditures 3,046,536 (192,670) 14,875,424 15,068,094
OTHER FINANCING SOURCES (USES)
Issuance of long-term debt - - 302,674 302,674
Proceeds from sale of capital assets - - 27,809 27,809
Inception of leases - - 74,697 74,697
Inception of subscriptions - - 1,640,647 1,640,647
Insurance recoveries - 107,605 107,676 71
Transfers in 3,307,696 3,307,696 3,310,575 2,879
Transfers out (9,399,027) (17,343,951) (17,011,485) 332,466
Total other financing uses, net (6,091,331) (13,928,650) (11,547,407) 2,381,243
Net change in fund balances (3,044,795)$ (14,121,320)$ 3,328,017$ 17,449,337$
Budgeted Amounts
CITY OF SALEM, VIRGINIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - GENERAL FUND
YEAR ENDED JUNE 30, 2025
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 8
Nonmajor Internal
Water and Proprietary Service
Electric Sewer Funds Total Fund
ASSETS
Current assets:
Cash and cash equivalents 16,966,367$ 38,588,685$ 1,917,474$ 57,472,526$ 3,934,054$
Cash and cash equivalents, restricted - 2,220,651 - 2,220,651 -
Receivables, net 7,551,737 2,327,259 97,701 9,976,697 66,023
Lease receivable - 113,627 - 113,627 -
Due from other funds - 200,000 - 200,000 -
Due from component unit 184,587 - - 184,587 -
Inventories 2,701,246 422,289 56,478 3,180,013 -
Prepaid items 78,856 50,148 232,152 361,156 -
Total current assets 27,482,793 43,922,659 2,303,805 73,709,257 4,000,077
Noncurrent assets:
Due from component unit 8,200,112 - - 8,200,112 -
Lease receivable - 237,452 - 237,452 -
Capital assets:
Nondepreciable and nonamortizable 3,612,441 4,002,688 357,453 7,972,582 -
Depreciable and amortizable, net 38,333,116 54,710,981 3,237,419 96,281,516 -
Total capital assets 41,945,557 58,713,669 3,594,872 104,254,098 -
Total noncurrent assets 50,145,669 58,951,121 3,594,872 112,691,662 -
Total assets 77,628,462 102,873,780 5,898,677 186,400,919 4,000,077
DEFERRED OUTFLOWS OF RESOURCES 1,239,221 1,286,086 545,368 3,070,675 54,327
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 4,955,920 1,365,056 553,024 6,874,000 53,514
Accrued payroll and related liabilities 135,917 158,854 108,470 403,241 6,688
Accrued interest 52,204 74,799 - 127,003 -
Self-insurance claims liability - - - - 540,202
Due to other funds - - 200,000 200,000 -
Unearned revenues 19,260 - 1,691,076 1,710,336 59,082
Customer security deposits 1,102,222 - - 1,102,222 -
Bonds payable 1,444,153 3,301,202 - 4,745,355 -
Lease liability - 2,414 3,026 5,440 -
Subscription liability 9,476 - - 9,476 -
Compensated absences 282,020 257,147 152,807 691,974 7,025
Total current liabilities 8,001,172 5,159,472 2,708,403 15,869,047 666,511
Noncurrent liabilities:
Bonds payable 6,460,305 13,297,445 - 19,757,750 -
Lease liability - 4,040 3,095 7,135 -
Compensated absences 58,482 26,791 33,024 118,297 -
Net pension liability 3,233,269 3,587,094 1,762,905 8,583,268 267,567
Net OPEB liability 798,974 1,556,904 432,354 2,788,232 21,748
Total noncurrent liabilities 10,551,030 18,472,274 2,231,378 31,254,682 289,315
Total liabilities 18,552,202 23,631,746 4,939,781 47,123,729 955,826
DEFERRED INFLOWS OF RESOURCES 666,490 1,336,627 388,207 2,391,324 30,174
NET POSITION
Net investment in capital assets 34,297,709 43,141,671 3,588,751 81,028,131 -
Unrestricted (deficit)25,351,282 36,049,822 (2,472,694) 58,928,410 3,068,404
Total net position 59,648,991$ 79,191,493$ 1,116,057$ 139,956,541$ 3,068,404$
Enterprise Funds
JUNE 30, 2025
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
CITY OF SALEM, VIRGINIA
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 9
Nonmajor Internal
Water and Proprietary Service
Electric Sewer Funds Total Fund
OPERATING REVENUES
Charges for services 51,293,153$ 15,553,048$ 3,930,870$ 70,777,071$ 6,833,658$
Connections and transfers 20,650 310,498 - 331,148 -
Penalties 181,002 172,424 - 353,426 -
Pole rentals 275,374 - - 275,374 -
Commissions - - 14,924 14,924 -
Other 84,290 236,998 45,530 366,818 257,847
Total operating revenues 51,854,469 16,272,968 3,991,324 72,118,761 7,091,505
OPERATING EXPENSES
Salaries - 2,687,499 1,854,584 4,542,083 142,706
Fringe benefits - 1,082,706 573,917 1,656,623 55,834
Show expenses - - 2,242,103 2,242,103 -
Maintenance - 1,293,922 270,603 1,564,525 7,334
Billing and collection 692,087 649,282 - 1,341,369 -
Professional services 9,291 169,191 76,026 254,508 306,504
Insurance 30,308 84,780 32,092 147,180 -
Purchased water - 43,084 - 43,084 -
Purchased power 39,054,564 - - 39,054,564 -
Distribution - operations 1,064,029 - - 1,064,029 -
Distribution - maintenance 2,362,044 - - 2,362,044 -
Administration 707,238 473,643 175,042 1,355,923 1,764
Travel and training 35,943 21,435 16,084 73,462 -
Materials and supplies - 363,295 381,412 744,707 5,091
Expendable equipment and small tools 171,204 49,350 18,353 238,907 -
Utilities - 566,566 391,911 958,477 6,771
Miscellaneous 171,361 18,235 7,747 197,343 2,202
Depreciation 1,760,176 2,613,040 333,442 4,706,658 -
Amortization 7,837 4,308 3,027 15,172 -
Treatment of sewage - 1,991,233 - 1,991,233 -
Claims - - - - 7,136,188
Total operating expenses 46,066,082 12,111,569 6,376,343 64,553,994 7,664,394
Operating income (loss)5,788,387 4,161,399 (2,385,019) 7,564,767 (572,889)
NONOPERATING REVENUES (EXPENSES)
Investment income 62,095 91,340 2,534 155,969 165,019
Interest expense (165,609) (129,673) (210) (295,492) -
Bond issuance costs - (80,544) - (80,544) -
Loss on disposal of capital assets (174) (7,820) (15,064) (23,058) -
Miscellaneous 9,179 1,000 11,528 21,707 -
Net nonoperating revenues (expenses)(94,509) (125,697) (1,212) (221,418) 165,019
Income (loss) before contributions and
transfers 5,693,878 4,035,702 (2,386,231) 7,343,349 (407,870)
Capital contributions - - 168,515 168,515 -
Transfers in - - 2,561,785 2,561,785 -
Transfers out (3,160,000) (150,575) - (3,310,575) -
Change in net position 2,533,878 3,885,127 344,069 6,763,074 (407,870)
Net position, beginning*57,115,113 75,306,366 771,988 133,193,467 3,476,274
Net position, ending 59,648,991$ 79,191,493$ 1,116,057$ 139,956,541$ 3,068,404$
* Restated, due to implementation of the guidance in GASB Statement 101, Compensated Absence
Enterprise Funds
YEAR ENDED JUNE 30, 2025
PROPRIETARY FUNDS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
CITY OF SALEM, VIRGINIA
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 10
Nonmajor Internal
Water and Proprietary Service
Electric Sewer Funds Total Fund
OPERATING ACTIVITIES
Receipts from customers 52,515,152$ 16,087,022$ 5,411,169$ 74,013,343$ 6,824,393$
Payments to suppliers (41,210,141) (5,352,151) (3,313,849) (49,876,141) (303,371)
Payments to employees (3,201,210) (3,961,657) (2,465,517) (9,628,384) (198,578)
Payments for claims - - - - (6,748,775)
Other receipts 84,290 236,154 45,530 365,974 257,847
Nonoperating revenue 9,179 1,000 11,528 21,707 -
Net cash provided by (used in) operating activities 8,197,270 7,010,368 (311,139) 14,896,499 (168,484)
NONCAPITAL FINANCING ACTIVITIES
Interfund loan - (25,000) 25,000 - -
Component unit loan 170,395 - - 170,395 -
Transfers in - - 2,561,785 2,561,785 -
Transfers out (3,160,000) (150,575) - (3,310,575) -
Net cash provided by (used in) noncapital financing activities (2,989,605) (175,575) 2,586,785 (578,395) -
CAPITAL AND RELATED FINANCING ACTIVITIES
Purchases of capital assets (2,973,928) (4,846,421) (511,329) (8,331,678) -
Proceeds from capital debt - 3,767,393 - 3,767,393 -
Payment of bond issuance costs - (80,544) - (80,544) -
Principal paid on capital debt (1,174,535) (2,906,684) (2,957) (4,084,176) -
Interest paid on capital debt (360,541) (351,686) (210) (712,437) -
Net cash used in capital and related financing activities (4,509,004) (4,417,942) (514,496) (9,441,442) -
INVESTING ACTIVITIES
Interest received 62,095 91,340 2,534 155,969 165,019
Net cash provided by investing activities 62,095 91,340 2,534 155,969 165,019
Net increase (decrease) in cash and cash equivalents 760,756 2,508,191 1,763,684 5,032,631 (3,465)
Cash and cash equivalents, beginning 16,205,611 38,301,145 153,790 54,660,546 3,937,519
Cash and cash equivalents, ending 16,966,367$ 40,809,336$ 1,917,474$ 59,693,177$ 3,934,054$
CASH AND CASH EQUIVALENTS AT END OF YEAR IS
COMPRISED OF THE FOLLOWING:
Cash and cash equivalents 16,966,367$ 38,588,685$ 1,917,474$ 57,472,526$ 3,934,054$
Cash and cash equivalents, restricted - 2,220,651 - 2,220,651 -
Total 16,966,367$ 40,809,336$ 1,917,474$ 59,693,177$ 3,934,054$
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES
Operating income (loss)5,788,387$ 4,161,399$ (2,385,019)$ 7,564,767$ (572,889)$
Adjustments to reconcile operating income (loss) to
net cash provided by (used in) operating activities
Depreciation and amortization 1,768,013 2,617,348 336,469 4,721,830 -
Nonoperating revenue 9,179 1,000 11,528 21,707 -
Pension expense, net of employer contributions (7,385) (16,323) (5,540) (29,248) (1,523)
OPEB expense, net of employer contributions (95,548) (160,752) (58,915) (315,215) (2,442)
Decrease (increase) in assets:
Receivables, net 712,857 50,208 61,841 824,906 (16,654)
Inventories (172,936) (1,183) (17,738) (191,857) -
Prepaid items (19,106) (4,460) (139,464) (163,030) 222,842
Increase (decrease) in liabilities:
Accounts payable and accrued liabilities 155,209 377,508 454,726 987,443 26,295
Accrued payroll and related liabilities (9,150) (4,934) 13,134 (950) (532)
Self-insurance claims liability - - - - 164,571
Unearned revenues 5,555 - 1,403,534 1,409,089 7,389
Customer security deposits 26,561 - - 26,561 -
Compensated absences 35,634 (9,443) 14,305 40,496 4,459
Net cash provided b used in operatin activities 8,197,270$ 7,010,368$ 311,139$ 14,896,499$ 168,484$
Noncash investing, capital, and financing activities
Capital assets financed with accounts pa able -$ 457,531$ -$ 457,531$ -$
Capital assets financed with leases -$ 6,811$ -$ 6,811$ -$
Capital assets financed with subscriptions 18,941$ -$ -$ 18,941$ -$
Enterprise Funds
YEAR ENDED JUNE 30, 2025
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
CITY OF SALEM, VIRGINIA
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 11
Custodial OPEB
Funds Trust Fund
ASSETS
Cash and cash equivalents 2,341,694$ -$
Investments held by trustee, fair value of pooled funds - 12,867,399
Receivables, net 596 -
Due from Commonwealth of Virginia 37,133 -
Total assets 2,379,423 12,867,399
LIABILITIES
Accounts payable and accrued liabilities 216,565 -
Accrued payroll and related liabilities 36,546 -
Due to City of Salem 15,755 -
Unearned revenues 22,313 -
Total liabilities 291,179 -
NET POSITION
Restricted for:
Individuals, organizations, and other governments 2,088,244 -
OPEB - 12,867,399
Total net position 2,088,244$ 12,867,399$
CITY OF SALEM, VIRGINIA
STATEMENT OF FIDUCIARY NET POSITION
FIDUCIARY FUNDS
JUNE 30, 2025
The Notes to Financial Statements are an integral part of this statement.
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EXHIBIT 12
Custodial OPEB
Funds Trust Fund
ADDITIONS
Funds received for benefit of other organizations 2,685,225$ -$
Employer contributions - City - 1,811,496
Employer contributions - Custodial entities - 44,588
Investment income
Increase in fair value of investments - 1,027,338
Total additions 2,685,225 2,883,422
DEDUCTIONS
Funds disbursed for benefit of other organizations 2,783,955 -
Administrative - 12,091
Retirement benefits - City - 1,576,566
Retirement benefits - Custodial entities - 41,088
Total deductions 2,783,955 1,629,745
Change in fiduciary net position (98,730) 1,253,677
Net position, beginning 2,186,974 11,613,722
Net position, ending 2,088,244$ 12,867,399$
FIDUCIARY FUNDS
YEAR ENDED JUNE 30, 2025
CITY OF SALEM, VIRGINIA
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
The Notes to Financial Statements are an integral part of this statement.
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Economic
School Development
Division Authority Total
ASSETS
Cash and cash equivalents 18,024,373$ 947,887$ 18,972,260$
Receivables 74,124 14,632,799 14,706,923
Lease receivable 462,770 - 462,770
Due from other governmental units 1,758,233 - 1,758,233
Net pension asset 825,010 - 825,010
Net OPEB asset 546,393 - 546,393
Inventories 63,718 - 63,718
Prepaid items 385,915 - 385,915
Capital assets:
Nondepreciable and nonamortizable 1,680,988 - 1,680,988
Depreciable and amortizable, net 70,144,226 - 70,144,226
Total assets 93,965,750 15,580,686 109,546,436
DEFERRED OUTFLOWS OF RESOURCES 11,383,096 - 11,383,096
LIABILITIES
Accounts payable and accrued liabilities 538,290 340,486 878,776
ccrued payroll and related liabilities 6,624,044 - 6,624,044
Accrued interest - 40,302 40,302
Self-insurance claims liability 528,038 - 528,038
Due to primary government - 8,060,478 8,060,478
Unearned revenues 454,736 40,302 495,038
Long-term liabilities due in less than one year:
Bonds payable - 517,000 517,000
Lease liability 43,097 - 43,097
Subscription liability 54,896 - 54,896
Compensated absences 2,436,460 - 2,436,460
Long-term liabilities due in more than one year:
Bonds payable - 5,825,618 5,825,618
Lease liability 31,853 - 31,853
Compensated absences 520,798 - 520,798
Net pension liability 25,983,974 - 25,983,974
Net OPEB liability 4,624,909 - 4,624,909
Total liabilities 41,841,095 14,824,186 56,665,281
DEFERRED INFLOWS OF RESOURCES 6,587,735 - 6,587,735
NET POSITION
Net investment in capital assets 71,695,368 - 71,695,368
Restricted for:
Net pension asset 825,010 - 825,010
Net OPEB asset 546,393 - 546,393
Unrestricted (deficit) (16,146,755) 756,500 (15,390,255)
Total net position 56,920,016$ 756,500$ 57,676,516$
EXHIBIT 13
CITY OF SALEM, VIRGINIA
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2025
COMPONENT UNITS
The Notes to Financial Statements are an integral part of this statement.
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Operating Capital Economic Total
Charges for Grants and Grants and School Development Component
Functions/Programs Expenses Services Contributions Contributions Division Authority Units
School Division 65,906,036$ 1,992,772$ 18,322,104$ 16,895$ (45,574,265)$ -$ (45,574,265)$
Economic Development Authority 979,020 37,175 - - - (941,845) (941,845)
Total component units 66,885,056$ 2,029,947$ 18,322,104$ 16,895$ (45,574,265) (941,845) (46,516,110)
General revenues:
Unrestricted investment earnings - 616,387 616,387
Payments from City of Salem 23,781,130 393,339 24,174,469
Unrestricted state aid 21,137,461 - 21,137,461
Other 658,360 - 658,360
Total general revenues 45,576,951 1,009,726 46,586,677
Change in net position 2,686 67,881 70,567
Net position, beginning*56,917,330 688,619 57,605,949
Net position, ending 56,920,016$ 756,500$ 57,676,516$
* Restated, due to implementation of the guidance in GASB Statement 101, Compensated Absence
Primary Government
EXHIBIT 14
CITY OF SALEM, VIRGINIA
COMBINING STATEMENT OF ACTIVITIES
YEAR ENDED JUNE 30, 2025
Program Revenues
COMPONENT UNITS
Net (Expense) Revenue and Changes in Net Position
The Notes to Financial Statements are an integral part of this statement.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies
The Financial Reporting Entity
The Town of Salem was established by act of the Virginia General Assembly in 1806. The City of
Salem, Virginia (City) was established by act of the Virginia General Assembly in 1968. It is a political
subdivision of the Commonwealth of Virginia, operating under the council-manager form of government.
The City Council is elected by the voters and is comprised of five members, who elect two of their
members Mayor and Vice-Mayor for a two-year term. The City is not part of a county and has taxing
powers subject to statewide restrictions and tax limits. The City is the primary government of the
reporting entity.
The City provides a full range of services including general government administration, judicial
administration, public safety, public works, health and welfare, parks and recreation, community
development activities and support for education. The City also owns and operates an electric
distribution system, water and sewer facilities and a civic center.
Discretely Presented Component Units
The City of Salem discretely presents two component units: the City of Salem School Division and the
Economic Development Authority of the City of Salem.
The City of Salem School Division (School Division) is a legally separate entity, which operates four
elementary schools, a middle school, a high school, and an alternative education center. School Board
members are appointed by City Council. City Council also provides fiscal guidance because it levies
taxes for the School Division’s operations and issues debt for its capital projects. Based on these facts,
the City reports the School Division as a discretely presented component unit. Separately issued
financial statements may be obtained by contacting the City of Salem Schools, Chief Financial Officer,
510 South College Avenue, Salem, Virginia 24153.
During the current year, the City provided $23,781,130 of operating support to the School Division and
made debt service payments of $2,757,671 on behalf of the School Division.
The Economic Development Authority of the City of Salem (Economic Development Authority) is a
legally separate entity, which operates under the direction of City Council. The City provides financial
resources to the Economic Development Authority, which it then uses for economic development
incentives for local businesses and other operating costs. Based on these facts, the City reports the
Economic Development Authority as a discretely presented component unit. During the current year,
the City provided $393,339 in operating support to the Economic Development Authority. Separate
financial statements are not issued for the Economic Development Authority.
Government-wide Financial Statements
The government-wide financial statements report information on all nonfiduciary activities of the primary
government and its component unit. Governmental activities, which are normally supported by taxes
and intergovernmental revenues, are reported separately from business-type activities, which rely to a
significant extent on fees and charges for support. Likewise, the primary government is reported
separately from the legally separate component units for which the primary government is financially
accountable.
The Statement of Net Position presents both governmental and business-type activities on the
accrual basis of accounting, which incorporates long-term assets and receivables, as well as long-term
debt and obligations.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Government-wide Financial Statements (Continued)
The Statement of Activities demonstrates the degree to which the direct expenses of a given function
are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific
function. Program revenues include 1) charges to customers or applicants for goods, services or
privileges provided, 2) operating grants and contributions and 3) capital grants and contributions,
including special assessments that are clearly identifiable with a specific function. Taxes, internally
dedicated resources, and other items not reported among program revenues are reported instead as
general revenues.
Fund Financial Statements
These statements are organized based on funds, each of which is considered a separate accounting
entity. The emphasis is on major governmental and proprietary funds. The operation of each fund is
accounted for by providing a separate set of self-balancing accounts that comprise its assets, deferred
outflows of resources, liabilities, deferred inflows of resources, fund balances/net position, revenues
and expenditures/expenses, as appropriate.
Government resources are allocated to and accounted for in individual funds based upon the purposes
for which they are to be spent and the means by which spending activities are controlled. The various
funds are grouped in the basic financial statements into three broad fund categories as follows:
Governmental Funds account for expendable financial resources, other than proprietary fund types.
The City reports the following major governmental funds:
The General Fund is the government’s primary operating fund and accounts for all financial
resources of the general government, except those required to be accounted for in another
fund.
The Special Revenue Fund accounts for resources received from revenue sources that are
restricted or committed to expenditure for specific purposes other than debt service or capital
projects. The revenue source for this fund is federal Coronavirus State and Local Fiscal
Recovery Funds received under the American Rescue Plan Act, which was signed into law on
March 11, 2021.
The Debt Service Fund accounts for the accumulation of resources and payments made for
principal and interest on long-term general obligation debt not being financed by the proprietary
funds.
The Capital Projects Fund accounts for resources to be used for the acquisition or construction
of major capital facilities not being financed by the proprietary funds.
Proprietary Funds account for operations that are financed and operated in a manner similar to private
business enterprises.
Enterprise Funds account for the financing of services to the general public where all or most of
the operating expenses involved are recovered in the form of charges to users of such services.
The City reports the following major enterprise funds:
The Electric Fund accounts for the activities of the electric distribution operations.
The Water and Sewer Fund accounts for the activities of the water and sewer operations.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Fund Financial Statements (Continued)
Internal Service Funds account for the financing of goods or services provided solely to other
departments within the City government on a cost-reimbursement basis. The City reports the following
internal service fund:
The Health Insurance Fund accounts for funding, claims, and operating costs of the City’s
health and dental self-insurance program and the employee health clinic. This fund is included
in governmental activities for government-wide reporting purposes.
Fiduciary Funds account for assets held by the City in a trustee or custodial capacity for individuals,
other governmental units or other funds. The City reports the following fiduciary funds:
The OPEB Trust Fund accounts for the receipt and disbursement of assets held in trust for the
other postemployment benefit (OPEB) plan of the City.
The Custodial Funds account for monies held in a custodial capacity on behalf of the Cardinal
Criminal Justice Academy and the Court-Community Corrections Program. Since these assets
are being held for the benefit of a third party and cannot be used to address activities or
obligations of the City, these funds are not incorporated into the government-wide financial
statements.
Measurement Focus and Basis of Accounting
Government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting. Revenues are recognized when earned and expenses are
recognized when a liability is incurred, regardless of the timing of related cash flows.
Generally, the effect of interfund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are charges between the government’s proprietary funds
and various other functions of the government. Elimination of these charges would distort the direct
costs and program revenues reported for the various functions concerned.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized when
they become susceptible to accrual; that is, when they become both measurable and available to
finance expenditures of the current period. General fund tax revenues are considered measurable
when they have been levied and available if collected within 60 days of year-end. Interest revenues
are considered measurable and available if collected within 60 days of year-end. Grant revenues are
considered measurable when the legal and contractual requirements have been met and available if
collected within one year of the end of the current fiscal period. All other revenue items are considered
measurable and available when cash is received by the City. Expenditures are recorded when a liability
is incurred, as under accrual accounting. However, long-term debt service, compensated absences,
pension, and other postemployment benefit expenditures, as well as expenditures related to claims and
judgments are recorded only when payment is due. General capital asset acquisitions, including
entering into contracts giving the government right-to-use lease assets and subscription assets, are
reported as expenditures. Proceeds of long-term debt, financing through leases, financing through
subscriptions, and insurance recoveries are reported as other financing sources.
As a result of the different measurement focus and basis of accounting used in preparing the
government-wide statements versus the governmental funds’ financial statements, a reconciliation
between the government-wide and fund financial statements is necessary. The reconciliations are
presented following the governmental funds’ financial statements.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Measurement Focus and Basis of Accounting (Continued)
Proprietary fund financial statements are reported using the economic financial resources
measurement focus and the accrual basis of accounting. These statements distinguish operating from
nonoperating revenues and expenses. Operating revenues and expenses generally result from
providing goods and services in connection with a fund’s principal ongoing operations. Operating
revenues include charges to customers for sales and services. Operating expenses include the cost
of sales and services, administrative expenses and depreciation on capital assets. All revenues and
expenses not meeting this definition are reported as nonoperating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the City’s policy to use
restricted resources first, then unrestricted resources, as they are needed.
Fiduciary Fund financial statements are reported using the economic resources measurement focus
and the accrual basis of accounting. In custodial funds, a liability is recognized when an event occurs
that compels the City to disburse fiduciary resources.
Budgets and Budgetary Accounting
The City’s budget is presented and adopted in accordance with accounting principles generally
accepted in the United States of America (GAAP). The following procedures are used by the City in
establishing the budgetary data reflected in the financial statements:
Annual Budget Adoption – Not less than thirty days before the last regular meeting of City Council in
May, the City Manager submits to City Council a proposed operating and capital budget for the fiscal
year commencing July 1. This budget includes proposed expenditures and the means of financing
them. A public hearing is conducted to obtain citizen comments. Prior to June 30, the budgets are
legally adopted through passage of an appropriation ordinance by City Council.
Projects/Grants – The Capital Projects Fund utilizes a project length budget, and the Special Revenue
Fund utilizes a grant length budget. These budgets are not legally enacted on an annual basis;
therefore, budgetary comparison statements are not presented.
Amendment – The City Manager is authorized to transfer amounts within and between departments
and categories within the same fund. City Council must approve budget amendments between funds
and any budget amendments increasing or decreasing appropriations. During the year, City Council
approved $11,884,373 of additional appropriations primarily for grants, capital outlay, capital reserve,
unforeseen operating expenditures and the reappropriation of fund balances for encumbrances.
Integration – Formal budgetary integration is employed as a management control device for the
General Fund. Formal budgetary integration is not employed for the Debt Service Fund because
effective budgetary control is alternatively achieved through budgeted transfers from the General Fund
to the Debt Service Fund for debt payments.
Legal Compliance – Legal budgetary control is maintained at the fund level. Department heads may
use discretion to transfer from one category to another within departments under their control within the
same fund as long as the total for the departments under their control does not change. The City
Manager may authorize a transfer of any unencumbered balance or portion thereof from one
department to another within a fund. All other transfers require approval of City Council. Actual
expenditures and operating transfers out may not legally exceed budget appropriations at the fund
level. All appropriations lapse on June 30 except for in the Capital Projects Fund and Special Revenue
Fund, which carry unexpended balances through a project’s life or the end of the grant period.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Encumbrances
Encumbrance accounting, under which purchase orders, contracts and other commitments are
recorded in order to reserve the applicable appropriation, is employed as an extension of formal
budgetary integration in the General Fund, Special Revenue Fund, and Capital Projects Fund.
Encumbrances outstanding at year-end are reported as part of the restricted, committed, or assigned
fund balances since they do not constitute expenditures or liabilities. These encumbrances are subject
to reappropriation by City Council in the subsequent fiscal year. Significant encumbrances as of June
30, 2025, total $4,678,394 in the General Fund and $7,875,472 in the Capital Projects Fund.
Deposits and Investments
For purposes of the Statement of Cash Flows, cash and cash equivalents are defined as short-term,
highly liquid investments that are both readily convertible to known amounts of cash and investments
with maturities of 90 days or less. Cash includes unrestricted and restricted, if any, cash and cash
equivalents. Investments are recorded at fair value.
Allowance for Uncollectible Accounts
The City calculates its allowance for uncollectible accounts using historical collection data and specific
account analysis.
Property Taxes
The City levies real estate taxes on all real estate within its boundaries, except that exempted by statute,
each year as of July 1 based on 100% of estimated fair market value of the property. The City
reassesses all property annually. Real estate taxes are due in equal semiannual payments on
December 5 and June 5 and are considered delinquent after each due date. Real estate taxes become
a lien on real property the first day of the levy year. The tax rate for 2025 was $1.20 per $100 of
assessed value.
The City levies personal property taxes on motor vehicles and business and other tangible personal
property each year as of January 1. Personal property taxes are due the following May 31 and are
considered delinquent after the due date. Personal property taxes do not create a lien on property;
however, a penalty of 10% of delinquent personal property tax or $10, whichever is greater, is due for
late payment. Interest on delinquent taxes is accrued monthly at a rate of 0.83%, or 10% annually.
Personal property transactions during the year are taxed on a prorated basis. The tax rate for personal
property for 2025 was $3.40 per $100 of assessed value. The tax rate for machinery and tools for 2025
was $3.20 per $100 of assessed value.
Interfund Balances
Outstanding balances between funds are reported as due to/from other funds. Any residual balances
outstanding between the governmental and business-type activities are reported in the government-
wide statements as internal balances. Outstanding balances between the City and its component units
are reported as due to/from component unit or due to/from primary government. Flows of cash or goods
between funds without a requirement of repayment are reported as interfund transfers. Interfund
transfers are reported as other financing sources/uses in governmental funds and after nonoperating
revenues/expenses in proprietary funds.
Inventory
Governmental fund inventories consist of street and building materials and general supplies held for
consumption. Inventories are valued at cost using the first-in, first-out (FIFO) method. The cost of
materials and supplies is recorded as an expenditure at the time inventory is withdrawn for use.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Inventory (Continued)
Enterprise fund inventories consist primarily of spare parts held for consumption. Electric fund
inventories are valued at cost using the average cost method. All other enterprise fund inventories are
valued at cost using the FIFO method. The cost of spare parts is recorded as an expense at the time
inventory is withdrawn for use.
Prepaid Items
Governmental fund prepaid items consist primarily of software maintenance and support for a
subsequent period. The payments are recorded as expenditures in the fiscal year related to the service
period.
Proprietary fund prepaid items consist primarily of fees for civic and community events held after year-
end and software maintenance and support for a subsequent period. These costs are expensed in the
subsequent fiscal year for proper matching of revenues and expenses.
Leases
City as Lessee – The City recognizes a lease liability and an intangible right‐to‐use lease asset (lease
asset) in the applicable governmental or business-type activities column in the government‐wide
financial statements. Proprietary fund lease liabilities and intangible right-to-use lease assets are
reported in the applicable fund financial statements. The City recognizes lease liabilities with initial
values of $10,000 or more, individually or in aggregate.
At the commencement of a lease, the City measures the lease liability initially at the present value of
payments expected to be made during the lease term. Subsequently, the lease liability is reduced by
the principal portion of lease payments made. The lease asset is measured initially as the amount of
the lease liability, adjusted for lease payments made at or before the lease commencement date, plus
certain initial direct costs. Subsequently, the lease asset is amortized on a straight‐line basis over the
shorter of the lease term or the useful life of the underlying asset, but if the lease contains a purchase
option the City is reasonably certain to exercise, the lease asset is amortized over the useful life of the
underlying asset. If the underlying asset is nondepreciable, the lease asset is not amortized.
Key estimates and judgments related to leases include how the City determines (1) the discount rate it
uses to discount the expected lease payments to present value, (2) the lease term, and (3) lease
payments. The City makes determinations as follows:
The City uses the interest rate charged by the lessor as the discount rate. When the interest
rate charged by the lessor is not provided, the City generally uses its estimated incremental
borrowing rate as the discount rate for equipment leases and prime for building and
infrastructure leases.
The lease term includes the noncancellable period of the lease. Lease payments included in
the measurement of the lease liability are composed of fixed payments and any purchase
option price that the City is reasonably certain to exercise.
The City monitors changes in circumstances that would require a remeasurement of its leases and will
remeasure the lease asset and liability if certain changes occur that are expected to significantly affect
the amount of the lease liability.
Right-to-use lease assets are reported with other capital assets, and lease liabilities are reported with
long‐term debt on the statement of net position.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Leases (Continued)
City as Lessor – The City recognizes a lease receivable and a deferred inflow of resources in the
government‐wide, governmental fund, and proprietary fund financial statements. At the commencement
of a lease, the City measures the lease receivable initially at the present value of payments expected
to be received during the lease term. Subsequently, the lease receivable is reduced by the principal
portion of lease payments received. The deferred inflow of resources is measured initially as the
amount of the lease receivable, adjusted for lease payments received at or before the lease
commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over
the life of the lease term.
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount
the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City makes
determinations as follows:
The City uses its estimated incremental borrowing rate as the discount rate for equipment
leases and prime for building and infrastructure leases.
The lease term includes the noncancellable period of the lease. Lease receipts included in the
measurement of the lease receivable are composed of fixed payments from the lessee.
The City monitors changes in circumstances that would require a remeasurement of its leases and will
remeasure the lease receivable and deferred inflows of resources if certain changes occur that are
expected to significantly affect the amount of the lease receivable.
Subscription-Based Information Technology Arrangements
The City recognizes a subscription liability and a subscription-based information technology
arrangement asset (subscription asset) in the applicable governmental or business-type activities
column in the government-wide financial statements. Proprietary fund subscription liabilities and
subscription assets are reported in the applicable fund financial statements. The City recognizes
subscription liabilities with initial, individual values of $10,000 or more and subscription terms greater
than twelve months, including any options to extend.
At the commencement of a subscription term, the City measures the subscription liability initially at the
present value of payments expected to be made during the subscription term. Subsequently, the
subscription liability is reduced by the principal portion of subscription payments made. The
subscription asset is measured initially as the amount of the subscription liability, plus any payments
made to the subscription vendor at the commencement of the subscription term associated with the
contract and any capitalizable initial implementation costs. Subsequently, the subscription asset is
amortized on a straight‐line basis over the shorter of the subscription term or the useful life of the
underlying asset.
Key estimates and judgments related to subscriptions include how the City determines (1) the discount
rate it uses to discount the expected subscription payments to present value, (2) the subscription term,
and (3) subscription payments. The City makes determinations as follows:
The City uses the interest rate charged by the subscription vendor as the discount rate. When
the interest rate charged by the subscription vendor is not provided, the City uses its estimated
incremental borrowing rate as the discount rate.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Subscription-Based Information Technology Arrangements (Continued)
The subscription term includes the noncancellable period of the subscription, plus periods
covered by the City’s or the subscription vendor’s option to extend if it is reasonably certain the
City or subscription vendor will extend, and periods covered by the City’s or subscription
vendor’s option to terminate if it is reasonably certain the City or subscription vendor will not
terminate. Periods for which both the City and subscription vendor have the option to terminate
without permission from the other party, or for which both parties have to agree to extend, are
excluded from the subscription term.
The City monitors changes in circumstances that would require a remeasurement of its subscriptions
and will remeasure the subscription asset and liability if certain changes occur that are expected to
significantly affect the amount of the subscription asset or liability. Subscription assets are reported
with other capital assets, and subscription liabilities are reported with long‐term debt on the statement
of net position.
Capital Assets
Capital assets, which include property, plant and equipment, infrastructure, right-to-use lease assets,
and subscription-based information technology arrangement assets, are reported in the applicable
governmental or business-type activities column in the government-wide financial statements.
Proprietary fund capital assets are reported in the applicable fund financial statements. Capital assets
are defined by the City as assets with initial individual costs in excess of $0 for land, $10,000 for
machinery and equipment, $15,000 for buildings, plant and infrastructure, or aggregate costs of at least
$100,000 when acquired, and estimated useful lives of at least five years. Such assets are recorded
at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are
recorded at acquisition value on the date of donation. The leases section of this note provides
additional information about right-to-use lease assets. The subscription-based information technology
arrangements section of this note provides additional information about subscription assets. The City
includes the costs of other intangible assets with definite lives in the appropriate asset classes.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially
extend the life of the asset are not capitalized. Major outlays for capital assets and improvements are
capitalized as projects are completed. Depreciable capital assets are depreciated using the straight-
line method over the following estimated useful lives:
Machinery, furniture and equipment 5-25 years
Buildings and improvements 10-50 years
Distribution and transmission systems 35 years
Utility plant 35 years
Sewage treatment contract 40 years
Public domain infrastructure 25-50 years
Right-to-use lease assets and subscription assets are amortized as described in the leases and
subscription-based information technology arrangements sections of this note. Other amortizable
capital assets are amortized using the straight-line method over the estimated useful lives of the
underlying assets. Depreciation expense and amortization expense are identified with functions,
whenever possible, and included as direct expenses. Upon the sale or retirement of a capital asset,
the cost and related accumulated depreciation or accumulated amortization, if applicable, are
eliminated from the respective accounts, and any resulting gain or loss is included in the results of
operations.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Capital Assets (Continued)
According to the Code of Virginia, when a local government incurs a financial obligation payable over
more than one fiscal year to fund an acquisition, construction or improvement of public school property,
the local government acquires title to the school property as a tenant in common with the local school
board for the term of the financial obligation. For financial reporting purposes, the local government
may report the school property and related financial obligation. In these cases, at the time the financial
obligation is paid in full, the net value of the school property is transferred to the local school board and
reflected as program revenue and expense in the government-wide financial statements for the local
school board and the local government, respectively. In the City’s case, the City reports this debt in its
Statement of Net Position, while the School Division reports the capital asset on its Statement of Net
Position.
Deferred Outflows/Inflows of Resources
In addition to assets, the statements that present net position report a separate section for deferred
outflows of resources. These items represent a consumption of net assets that applies to future periods
and will not be recognized as an outflow of resources (expense) until then.
In addition to liabilities, the statements that present net position report a separate section for deferred
inflows of resources. These items represent an acquisition of net assets that applies to future periods
and will not be recognized as an inflow of resources (revenue) until that time.
The City and School Division have the following items that qualify for reporting as deferred outflows
and/or deferred inflows:
A deferred loss on refunding is a deferred outflow that results from the difference in the carrying
value of the refunded debt and its reacquisition price. This amount is deferred and amortized
over the shorter of the life of the refunded or refunding debt.
A deferred gain on refunding is a deferred inflow that results from the difference in the
reacquisition price of refunded debt and its carrying value. This amount is deferred and
amortized over the shorter of the life of the refunded or refunding debt.
Property taxes and lease inflows collected in advance of the periods of service are deferred
inflows, which will be recognized as revenue over the periods of service.
Pension and OPEB deferred outflows and deferred inflows are as follows:
o Differences between expected and actual experience of economic or demographic
factors in the measurement of the total pension or OPEB liability are deferred outflows
or deferred inflows, which will be recognized in pension or OPEB expense over the
expected average remaining service life of all employees provided with benefits in the
plan.
o Differences between projected and actual earnings on pension and OPEB plan
investments are deferred inflows or deferred outflows, which will be recognized in
pension or OPEB expense over a closed five-year period.
o Changes in assumptions about future economic factors, demographic factors, or other
inputs into the measurement of the net pension or OPEB liability are deferred outflows
or deferred inflows, which will be recognized in pension or OPEB expense over the
expected average remaining service life of all employees provided with benefits in the
plan.
o Changes in the employer’s proportionate share of collective net pension and OPEB
liabilities and differences between employer contributions and the employer’s
proportionate share of contributions for pension and OPEB are deferred outflows or
deferred inflows, which will be recognized in pension or OPEB expense over the
expected average remaining service life of all employees provided with benefits in the
plan.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Deferred Outflows/Inflows of Resources (Continued)
o Employer contributions subsequent to the measurement date for pension and OPEB
are always deferred outflows and will be applied to the net pension or OPEB liability in
the next fiscal year.
At the fund level, property taxes and charges for services and fees that are not yet available to
finance expenditures of the current period are reported as deferred inflows. These will be
recognized as revenue when they become available to finance expenditures of the reporting
period.
Surety Bond Payable
Deposits may be received in lieu of bond insurance or letters of credit for a performance bond. The
amount is included in restricted cash and accounts payable and accrued liabilities since the funds will
be returned upon successful completion of the performance bond.
Unearned Revenues
Unearned revenues arise when assets are recognized before revenue recognition criteria can be
satisfied. Grants and entitlements received before the eligibility requirements are met are recorded as
unearned revenue. Unearned revenues consist primarily of retiree health insurance premiums billed in
advance, event deposits, and rentals.
Long-Term Obligations
In the government-wide and proprietary fund financial statements, long-term debt and other long-term
obligations are reported as liabilities in the applicable governmental activities, business-type activities,
or proprietary funds’ Statement of Net Position. Bonds payable are reported net of the applicable bond
premiums and discounts. Gains or losses on bond refundings are reported as deferred outflows or
inflows, respectively. Bond premiums and discounts are deferred and amortized over the life of the
bonds using the straight-line method. Deferred amounts on refunding are deferred and amortized as
a component of interest expense over the remaining life of the old debt or the life of the new debt,
whichever is shorter.
In the fund financial statements, governmental funds recognize bond premiums and discounts, as well
as bond issuance costs, during the period incurred. The face amount of debt issued is reported as
other financing sources. Premiums received on debt issuances are reported as other financing
sources, while discounts on debt issuances are reported as other financing uses. Issuance costs,
whether or not withheld from the actual debt proceeds received, are reported as debt service
expenditures.
Compensated Absences
The City and the School Division have policies to allow the accumulation and vesting of limited amounts
of paid leave and extended illness leave until termination or retirement. The government-wide financial
statements include an accrual for leave attributable to services already rendered that accumulates and
is more likely than not to be used for time off or otherwise settled in the future. The governmental fund
financial statements report a liability when leave is due for payment.
Pensions
The Virginia Retirement System (VRS) Retirement Plan is a multi-employer, agent plan. The VRS
Teacher Retirement Plan is a multiple-employer, cost-sharing plan. For purposes of measuring the net
pension liabilities, deferred outflows of resources and deferred inflows of resources related to pensions,
and pension expense, information about the fiduciary net positions of the plans and the additions
to/deductions from the plans’ fiduciary net positions have been determined on the same basis as they
were reported by VRS. For this purpose, benefit payments (including refunds of employee
contributions) are recognized when due and payable in accordance with the benefit terms. Investments
are reported at fair value.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Other Postemployment Benefits – Retiree Health Plan
In connection with the City’s funding of other postemployment benefits (OPEB) obligations, the City
participates in the Virginia Pooled OPEB Trust (OPEB Trust Fund). The City's policy is to fully fund
actuarially determined OPEB costs, which include both normal costs and amortization of unfunded
accrued liability. The OPEB Trust Fund assets and investments are recorded at fair value. The OPEB
Trust Fund’s Board of Trustees establishes investment objectives and risk tolerance and asset
allocation policies based on the investment policy, market and economic conditions and generally
prevailing prudent investment practices.
Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit
The VRS Group Life Insurance Program and VRS Teacher Employee Health Insurance Credit Program
are multiple-employer, cost-sharing plans. The VRS Political Subdivision Health Insurance Credit
Program is a multiple-employer, agent defined benefit plan. The VRS Group Life Insurance Program
was established pursuant to §51.1-500 et seq. of the Code of Virginia, as amended, which provides the
authority under which benefit terms are established or may be amended. The VRS Political Subdivision
Health Insurance Credit Program and VRS Teacher Employee Health Insurance Credit Program were
established pursuant to §51.1-1400 et seq. of the Code of Virginia, as amended, which provides the
authority under which benefit terms are established or may be amended.
The VRS Group Life Insurance Program is a defined benefit plan that provides a basic group life
insurance benefit for employees of participating employers. The VRS Political Subdivision Health
Insurance Credit Program and VRS Teacher Employee Health Insurance Program are defined benefit
plans that provide credits toward the cost of health insurance coverage for retired political subdivision
employees of participating employers and retired teachers. For purposes of measuring the net OPEB
liability, deferred outflows of resources and deferred inflows of resources, and OPEB expense related
to each plan, information about the fiduciary net position and the additions to/deductions from fiduciary
net position for each plan have been determined on the same basis as they were reported by VRS. In
addition, benefit payments are recognized when due and payable in accordance with the benefit terms.
Investments are reported at fair value.
Net Position
Net position represents the difference between assets and deferred outflows of resources and liabilities
and deferred inflows of resources. Net position is divided into three components:
Net investment in capital assets – consists of the historical cost of capital assets, less
accumulated depreciation and accumulated amortization, less any debt that remains
outstanding which was used to finance those assets, less other capital-related liabilities.
Restricted – consists of assets where there are limitations imposed on their use through the
enabling legislation adopted by the City or through external restrictions imposed by creditors,
grantors, laws or regulations of other governments.
Unrestricted – all other net position is reported in this category.
Net investment in capital assets for governmental activities excludes $31,085,084 of School Division
debt and $792,110 of Civic Center debt reported by the City because the related assets are reported
by the School Division and Civic Center, respectively. Noncapital debt of $777,173, $1,894, and
$192,914 is also excluded from the net investment in capital assets for governmental activities, the
Electric Fund, and the Water and Sewer Fund, respectively.
The Catering and Concessions Fund, a Non-Major Proprietary Fund, has a deficit of $574,520 in total
net position as of June 30, 2025, because sales revenues have not covered operating expenses in that
fund in prior years.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Fund Balances
Fund balance is divided into five classifications based primarily on the extent to which the City is bound
to observe constraints imposed upon the use of the resources in the governmental funds. The
classifications are as follows:
Nonspendable – Amounts that cannot be spent because they are not in spendable form, or
legally or contractually required to be maintained intact. The “not in spendable form” criterion
includes items that are not expected to be converted to cash. It also includes the long-term
amount of interfund loans.
Restricted – Amounts constrained to specific purposes by their providers (such as grantors,
bondholders, and higher levels of government), through constitutional provisions, or by
enabling legislation.
Committed – Amounts constrained to specific purposes by the City, using its highest level of
decision making authority; to be reported as committed, amounts cannot be used for any other
purposes unless the same highest level of action is taken to remove or change the constraint.
Assigned – Amounts the City intends to use for a specified purpose; intent can be expressed
by the governing body (City Council) or by an official or body to which the governing body
designates the authority.
Unassigned – Amounts that are available for any purpose; positive amounts are reported only
in the General Fund.
City Council establishes (and modifies or rescinds) fund balance commitments by passage of an
ordinance. This is typically done through amendment of the budget. Assigned fund balance is
established by City Council as amounts intended for a specific purpose (such as the purchase of capital
assets, construction, debt service, or for other purposes). City Council has also delegated to the City
Manager and Director of Finance the authority to assign fund balance; however, before the assigned
funds can be spent, such amounts, excluding appropriations related to encumbrances that are carried
forward to the subsequent fiscal year, must be appropriated by City Council.
Restricted Amounts
The City applies restricted resources first when expenditures are incurred for purposes for which either
restricted or unrestricted (committed, assigned, and unassigned) amounts are available. Similarly,
within unrestricted fund balance, committed amounts are reduced first followed by assigned, and then
unassigned amounts when expenditures are incurred for purposes for which amounts in any of the
unrestricted fund balance classifications could be used.
Minimum Fund Balance
The City’s fund balance policy establishes a minimum acceptable level of unassigned fund balance in
the General Fund equal to ten percent of the sum of the General Fund, Debt Service Fund, and School
Division operating expenditures net of the General Fund transfer to the School Division. For the
purposes of this calculation, the operating expenditures are the budget as originally adopted for the
current fiscal year.
Other governmental funds of the City do not have specified fund balance targets. Recommended levels
of committed and/or assigned fund balance will be determined on a case by case basis, based on the
needs of each fund and as recommended by officials and approved by the City Council.
Reclassifications
Certain amounts in the prior-year comparison information have been reclassified for comparative
purposes to conform with the presentation in the current-year financial statements.
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
1. Summary of Significant Accounting Policies (Continued)
Estimates
Management uses estimates and assumptions in preparing its financial statements. Those estimates
and assumptions affect the reported amounts of assets and deferred outflows of resources, liabilities
and deferred inflows of resources, the disclosure of contingent liabilities, and reported revenues,
expenditures and expenses. Actual results could differ from those estimates.
2. Deposits and Investments
The City maintains a concentration bank account used by all nonfiduciary funds, including the School
Division. Each fund’s portion of this account is presented in the basic financial statements as cash and
cash equivalents.
Deposits
Deposits with banks are covered by the Federal Deposit Insurance Corporation (FDIC) and
collateralized in accordance with the Virginia Security for Public Deposits Act (the “Act”) Section 2.2-
4400 et. seq. of the Code of Virginia. Under the Act, banks and savings institutions holding public
deposits in excess of the amount insured by the FDIC must pledge collateral to the Commonwealth of
Virginia Treasury Board. Financial institutions may choose between two collateralization
methodologies and depending upon that choice, will pledge collateral that ranges in the amounts from
50% to 130% of excess deposits. Accordingly, all deposits are considered fully collateralized.
Statutes authorize local governments and other public bodies to invest in obligations of the United
States or agencies thereof, obligations of the Commonwealth of Virginia or political subdivisions
thereof, obligations of the International Bank for Reconstruction and Development, the Asian
Development Bank, the African Development Bank, prime quality commercial paper and certain
corporate notes, bankers’ acceptances, repurchase agreements, the State Non-Arbitrage Program
(SNAP), and the Local Government Investment Pool (LGIP).
Investments
Pursuant to Sec. 2.1-234.7 of the Code of Virginia, the Treasury Board of the Commonwealth sponsors
the LGIP and has delegated certain functions to the State Treasurer. The LGIP reports to the Treasury
Board at their regularly scheduled monthly meetings and the carrying value of the position in LGIP is
the same as the value of the pool shares (i.e., the LGIP maintains a stable net asset value of $1 per
share) in accordance with GASB Statement No. 79.
All deposits and investments are reflected in the statements as follows:
Primary Component
Government Units Total
Cash and cash equivalents 157,708,334$ 18,972,260$ 176,680,594$
Cash and cash equivalents, restricted 2,286,436 - 2,286,436
159,994,770$ 18,972,260$ 178,967,030$
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
2. Deposits and Investments (Continued)
Investments (Continued)
As of June 30, 2025, the City’s deposits and investments consisted of the following:
Investment Type Fair Value
S&P Credit
Rating
Primary Government
Demand & time deposits 50,612,879$ unrated
Cash on hand 9,660 unrated
Local Government Investment Pool (LGIP) 107,151,580 AAAm
VA State Non-Arbitrage Program (SNAP) 2,220,651 AAAm
Total primary government 159,994,770
Component Units
Demand & time deposits 12,275,801 unrated
Cash on hand 515 unrated
Local Government Investment Pool (LGIP) 6,695,944 AAAm
Total component units 18,972,260
Grand Total 178,967,030$
The City’s investments are subject to credit risk, concentration of credit risk, interest rate risk, and
custodial risk as described below.
Credit Risk
Credit risk is the risk that an issuer or counterparty to an investment will not fulfill its obligations. The
City’s investment policy states that the City shall invest only in securities allowed under the Code of
Virginia, Virginia Security of Public Deposits Act, Section 2.2-4400 through 2.2-4411 and the Code of
Virginia, Investment of Public Funds Act, Section 2.2-4500 through 2.2-4518.
Concentration of Credit Risk
Concentration of credit risk is the risk of loss attributable to the magnitude of a government’s investment
in a single issuer. The City endeavors to diversify its investment portfolio to avoid incurring
unreasonable risks regarding an individual financial institution or issuing entity. Target asset allocation
strategies are developed by the Director of Finance to provide guidance as to appropriate levels of
diversification. The City’s investment policy states that, with the exception of U.S. Treasury securities
and authorized pools/funds, no more than 50% of the City’s total investment may be the obligation of a
single financial institution.
Interest Rate Risk
Interest rate risk is the risk that changes in interest rates will adversely affect the fair value of an
investment. The City endeavors to diversify its investment portfolio to avoid incurring unreasonable
risks regarding maturity. To the extent possible, the City attempts to match its investments with
anticipated cash flow requirements. The City’s investment policy states that unless matched to a
specific cash flow, the City will not directly invest in securities maturing more than one year from the
date of purchase.
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NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
2. Deposits and Investments (Continued)
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial
institution, a government will not be able to recover deposits or will not be able to recover collateral
securities that are in the possession of an outside party. Custodial credit risk for investments is the risk
that, in the event of the failure of the counterparty to a transaction, a government will not be able to
recover the value of investments or collateral securities that are in the possession of an outside party.
The City’s investment policy requires that all securities purchased for the City be secured through third-
party custody and safekeeping procedures. Ownership shall be protected through third-party custodial
safekeeping. The securities must be in the City’s name or in the custodian’s nominee name and
identifiable on the custodian’s books as belonging to the City. Further, the custodian must be a third
party, not a counterparty (buyer, issuer, or seller) to the transaction. This requirement does not apply
to excess checking account funds invested overnight in a bank “sweep” agreement or similar vehicle
authorized under the City’s investment policy.
3. Receivables
Receivables, Net
Receivables other than lease receivables are aggregated into a single receivables line net of
allowances for uncollectible accounts. Details of receivables other than lease receivables are as
follows:
Governmental
Activities Electric
Water and
Sewer
Nonmajor
Proprietary
Component
Units
Tax receivables 4,400,985$ -$ -$ -$ -$
Opioid abatement receivables 1,209,179 - - - -
Interest receivables 208,073 - - - -
Account receivables 66,023 7,691,238 2,359,023 106,546 -
Other receivables 1,327,543 - - - 14,706,923
Gross receivables 7,211,803 7,691,238 2,359,023 106,546 14,706,923
Allowance for
uncollectibles (945,644) (139,501) (31,764) (8,845) -
Receivables, net 6,266,159$ 7,551,737$ 2,327,259$ 97,701$ 14,706,923$
Business-type Activities
Lease Receivable
The City, as a lessor, has entered into lease agreements involving City-owned office space and space
on certain City-owned water tanks and property. The total amount of inflows of resources, including
lease revenue, interest revenue, and other lease-related inflows, recognized during the fiscal year was
$312,852. This total includes $4,410 of variable payments and other payments not previously included
in the measurement of the lease receivable. Future payments included in the measurement of the
lease receivable are as follows:
Fiscal Year Principal Interest Principal Interest
2026 156,350$ 2,840$ 113,627$ 8,621$
2027 157,278 1,911 96,941 5,385
2028 158,238 951 79,883 2,854
2029 141,989 105 48,442 804
2030 129,884 - 12,186 62
2031-2035 135,296 - - -
Governmental Activities Business-type Activities
62
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
3. Receivables (Continued)
Lease Receivable (Continued)
The School Division, as a lessor, has entered into a lease agreement involving School Division-owned
broadband channels. The total amount of inflows of resources, including lease revenue, interest
revenue, and other lease-related inflows, recognized during the fiscal year was $39,675. There were
no variable payments or other payments related to the leases not previously included in the
measurement of the lease receivable. Future payments included in the measurement of the lease
receivable are as follows:
Fiscal Year Principal Interest
2026 12,466$ 15,302$
2027 13,736 14,866
2028 15,073 14,386
2029 16,487 13,860
2030 17,973 13,285
2031-2035 114,974 55,936
2036-2040 165,406 32,720
2041-2045 106,655 4,769
Component Unit -
School Division
4. Interfund Balances and Transfers
The composition of the interfund balances is as follows:
Nonmajor Proprietary
Due to (fund) Water and Sewer 200,000$
Due from (fund)
The amount due to the Water and Sewer Fund from the Nonmajor Proprietary Funds is a short-term
loan to fund operations in the Catering and Concessions Fund.
The composition of the interfund transfers is as follows:
General
Capital
Projects Electric
Water and
Sewer Total
General -$ -$ 3,160,000$ 150,575$ 3,310,575$
Debt Service 5,609,170 391,738 - - 6,000,908
Capital Projects 8,840,530 - - - 8,840,530
Nonmajor Proprietary 2,561,785 - - - 2,561,785
Total 17,011,485$ 391,738$ 3,160,000$ 150,575$ 20,713,798$
Transfer out (fund)
Tr
a
n
s
f
e
r
i
n
(
f
u
n
d
)
Transfers to the General Fund are payments in lieu of taxes. Transfers to the Debt Service Fund include
principal and interest payments for general government and school debt. Transfers to the Capital
Projects Fund are funding for current projects. Transfers to Nonmajor Proprietary Funds include
funding assistance for operating expenses and building improvements.
63
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
5. Due from/to Primary Government and Component Unit
The amount due to a component unit from governmental activities of $324,221 is due from the General
Fund to the Economic Development Authority for tax rebate payments due as of the end of the fiscal
year. The amount due from a component unit to business-type activities is a loan from the Electric
Fund to the Economic Development Authority. The Economic Development Authority used these funds
to provide loans to three developers for rehabilitation projects within the City. The loan balance
outstanding as of June 30, 2025, is $8,384,699. The loan is being repaid as follows:
$1,903,631 over twenty years maturing February 1, 2039, with an interest rate of 3.79%.
$1,481,068 over twenty years maturing July 22, 2040, with an interest rate of 3.72%.
$5,000,000 at the end of six years maturing November 15, 2028, with an interest rate of 0%.
6. Due from Other Governmental Units
Amounts due from other governmental units are as follows:
Governmental Component
Activities Units
Commonwealth of Virginia
Personal property tax relief 2,588,707$ -$
Local sales tax 1,619,699 -
Capital projects funding 3,967,232 -
Sales tax - 795,906
Children's Services Act 649,995 -
Medicaid reimbursement - 145,790
Communications tax 110,655 -
Compensation Board reimbursement 151,944 -
Preservation Trust Fund Program Grant 179,237 -
Other 325,942 15,111
Federal government
School funds - 801,426
Lease payment from General Services Administration 11,147 -
Other 4,713 -
7. Capital Assets
Capital asset activity for the year for the primary government is as follows:
Beginning
Balance
Transfers and
Additions
Transfers and
Retirements
Ending
Balance
Governmental Activities
Capital assets, nondepreciable and
nonamortizable
Land 7,360,369$ 153,694$ -$ 7,514,063$
Construction in progress 35,022,312 12,797,433 (34,546,569) 13,273,176
Development in progress 682,582 141,976 (782,058) 42,500
Capital assets, nondepreciable
and nonamortizable 43,065,263 13,093,103 (35,328,627) 20,829,739
(Continued)
64
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
7. Capital Assets (Continued)
Beginning
Balance
Transfers and
Additions
Transfers and
Retirements
Ending
Balance
Governmental Activities (Continued)
Capital assets, depreciable and
amortizable
Machinery and equipment 31,606,459 3,762,273 (585,378) 34,783,354
Buildings and improvements 42,730,851 17,057,151 (618,283) 59,169,719
Leasehold improvements 42,806 - - 42,806
Public domain infrastructure 122,268,281 17,955,847 (297,527) 139,926,601
Right-to-use leased machinery and
equipment 97,632 74,697 (29,200) 143,129
Subscription-based information
technology arrangements 841,342 2,110,232 (162,440) 2,789,134
Capital assets, depreciable and
amortizable 197,587,371 40,960,200 (1,692,828) 236,854,743
Accumulated depreciation and
accumulated amortization
Machinery and equipment (20,424,795) (2,202,949) 395,919 (22,231,825)
Buildings and improvements (24,081,592) (1,625,713) 73,370 (25,633,935)
Leasehold improvements (23,306) (2,853) - (26,159)
Public domain infrastructure (64,700,778) (3,498,540) 193,815 (68,005,503)
Right-to-use leased machinery and
equipment (54,488) (27,250) 29,200 (52,538)
Subscription-based information
technology arrangements (215,822) (612,583) 162,440 (665,965)
Accumulated depreciation and
accumulated amortization (109,500,781) (7,969,888) 854,744 (116,615,925)
Capital assets, depreciable
and amortizable, net 88,086,590 32,990,312 (838,084) 120,238,818
Capital assets, net 131,151,853$ 46,083,415$ (36,166,711)$ 141,068,557$
Business-type Activities
Capital assets, nondepreciable and
nonamortizable
Land 1,585,417$ 16,000$ -$ 1,601,417$
Construction in progress 5,857,535 5,787,645 (5,274,015) 6,371,165
Capital assets, nondepreciable
and nonamortizable 7,442,952 5,803,645 (5,274,015) 7,972,582
Capital assets, depreciable and
amortizable
Machinery and equipment 10,198,725 1,107,937 (70,044) 11,236,618
Buildings and improvements 28,257,147 180,074 (238,297) 28,198,924
Distribution and transmission 53,414,320 859,041 (6,803) 54,266,558
Utility plant 91,983,443 2,515,218 (103,733) 94,394,928
Sewage treatment contract 31,955,606 2,285,715 - 34,241,321
Right-to-use leased machinery and
equipment 27,887 6,811 (6,125) 28,573
(Continued)
65
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
7. Capital Assets (Continued)
Beginning
Balance
Transfers and
Additions
Transfers and
Retirements
Ending
Balance
Business-type Activities (Continued)
Capital assets, depreciable and
amortizable (Continued)
Subscription-based information
technology arrangements - 18,941 - 18,941
Capital assets, depreciable and
amortizable 215,837,128 6,973,737 (425,002) 222,385,863
Accumulated depreciation and
accumulated amortization
Machinery and equipment (8,122,116) (503,288) 70,044 (8,555,360)
Buildings and improvements (15,020,475) (755,412) 223,233 (15,552,654)
Distribution and transmission (24,979,543) (1,085,934) 6,629 (26,058,848)
Utility plant (58,000,138) (1,503,079) 89,093 (59,414,124)
Sewage treatment contract (15,643,010) (858,945) - (16,501,955)
Right-to-use leased machinery and
equipment (12,359) (7,335) 6,125 (13,569)
Subscription-based information
technology arrangements - (7,837) - (7,837)
Accumulated depreciation
and accumulated amortization (121,777,641) (4,721,830) 395,124 (126,104,347)
Capital assets, depreciable and
amortizable, net 94,059,487 2,251,907 (29,878) 96,281,516
Capital assets, net 101,502,439$ 8,055,552$ (5,303,893)$ 104,254,098$
Depreciation expense and amortization expense are charged to functions/programs of the primary
government as follows:
Governmental Activities
General government 1,002,362$
Judicial administration 60,389
Public safety 1,471,275
Public works 3,293,268
Parks, recreation and cultural 2,100,767
Community development 19,149
Total depreciation and amortization expense 7,947,210$
Business-type Activities
Electric 1,768,013$
Water and sewer 2,617,348
Civic Center 332,901
Catering and concessions 3,568
Total depreciation and amortization expense 4,721,830$
66
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
7. Capital Assets (Continued)
Current year increases to accumulated depreciation and accumulated amortization shown in the capital
asset table for governmental activities exceed depreciation expense by $22,678 because the table
includes accumulated depreciation for machinery and equipment transferred from the Electric Fund to
Governmental Activities.
Capital asset activity for the year for the component unit is as follows:
Beginning
Balance
Transfers and
Additions
Transfers and
Retirements
Ending
Balance
Component Unit - School Division
Capital assets, nondepreciable and
nonamortizable
Land 1,123,637$ -$ -$ 1,123,637$
Construction in progress 346,597 639,096 (428,342) 557,351
Capital assets, nondepreciable
and nonamortizable 1,470,234 639,096 (428,342) 1,680,988
Capital assets, depreciable and
amortizable
Machinery and equipment 10,202,333 938,115 (1,031,633) 10,108,815
Buildings and improvements 99,082,977 1,201,167 - 100,284,144
Right-to-use leased machinery and
equipment 131,663 32,942 - 164,605
Subscription-based information
technology arrangements 165,556 60,111 (34,059) 191,608
Capital assets, depreciable and
amortizable 109,582,529 2,232,335 (1,065,692) 110,749,172
Accumulated depreciation and
accumulated amortization
Machinery and equipment (7,235,250) (569,889) 1,025,692 (6,779,447)
Buildings and improvements (30,610,403) (3,050,093) - (33,660,496)
Right-to-use leased machinery and
equipment (49,374) (42,291) - (91,665)
Subscription-based information
technology arrangements (63,647) (43,750) 34,059 (73,338)
Accumulated depreciation
and accumulated amortization (37,958,674) (3,706,023) 1,059,751 (40,604,946)
Capital assets, depreciable and
amortizable, net 71,623,855 (1,473,688) (5,941) 70,144,226
Capital assets, net 73,094,089$ (834,592)$ (434,283)$ 71,825,214$
Intangible Right-to Use Assets
As of June 30, 2025, the City and School Division recognized right-to-use assets for the value of copiers
leased under long-term contracts as part of capital assets. The intangible right-to-use assets are being
amortized over the lease terms for each lease. Terms of the leases are described in Note 9.
67
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
7. Capital Assets (Continued)
Subscription-Based Information Technology Arrangements
As of June 30, 2025, the City and School Division recognized subscription-based information
technology arrangement assets for the value of software subscriptions under subscription contracts as
part of capital assets. The subscription-based information technology arrangement assets are being
amortized over the subscription terms for each subscription. Terms of the subscriptions are described
in Note 9.
8. Deferred Outflows/Inflows of Resources
Deferred outflows/inflows of resources reported in the Statement of Net Position are as follows:
Governmental
Activities
Business-type
Activities
Component
Units
Deferred outflows of resources
Deferred loss on refunding of debt 142,739$ 264,192$ -$
Pension 8,673,095 2,290,846 10,115,322
OPEB 1,938,092 515,637 1,267,774
Total deferred outflows of resources 10,753,926$ 3,070,675$ 11,383,096$
Deferred inflows of resources
Deferred gain on refunding of debt -$ 43,166$ -$
Property taxes collected in advance 93,157 - -
Leases 876,821 335,591 422,270
Pension 4,219,633 1,114,412 4,914,208
OPEB 3,371,543 898,155 1,251,257
8,561,154$ 2,391,324$ 6,587,735$
Deferred inflows of resources reported in the governmental funds are as follows:
General
Deferred inflows of resources
Unavailable revenue - property taxes 1,637,415$
Property taxes collected in advance 93,157
Unavailable revenue - charges for
services and fees 1,370,948
Leases 876,821
Deferred outflows/inflows of resources reported in the proprietary funds are as follows:
Electric
Water and
Sewer
Nonmajor
Proprietary
Funds
Internal
Service
Fund
Deferred outflows of resources
Deferred loss on refunding of debt 264,192$ -$ -$ -$
Pension 817,660 1,026,086 447,100 49,714
OPEB 157,369 260,000 98,268 4,613
(Continued)
68
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
8. Deferred Outflows/Inflows of Resources (Continued)
Electric
Water and
Sewer
Nonmajor
Proprietary
Funds
Internal
Service
Fund
Deferred gain on refunding of debt -$ 43,166$ -$ -$
Leases - 335,591 - -
Pension 399,266 497,565 217,581 23,746
OPEB 267,224 460,305 170,626 6,428
9. Long-Term Liabilities
Summary of Changes in Long-Term Liabilities
The government issues general obligation bonds to provide funds for the acquisition and construction
of major capital facilities. General obligation bonds have been issued for both governmental and
business-type activities. These bonds are direct obligations and pledge the full faith and credit of the
government and are subject to the provisions of the Internal Revenue Code of 1986 related to arbitrage,
interest and income tax regulations.
In May 2023, the City’s component unit, the Economic Development Authority, issued taxable revenue
bonds in order to obtain a drawdown loan from a financial institution to provide economic incentives to
a private company in the form of a loan. Drawdowns occurred in the first twelve months, and the
interest rate was variable for the first twelve months. The Economic Development Authority made
interest-only payments during the first year of the loan. At the one-year anniversary of the loan, the
principal amount and interest rate became fixed. The Economic Development Authority makes
principal and interest payments to the financial institution and is reimbursed by the private company for
these payments.
The following is a summary of changes in long-term liabilities:
Beginning
Balance* Increases Decreases
Ending
Balance
Due Within
One Year
Governmental Activities
General obligation bonds 56,504,023$ -$ (3,715,455)$ 52,788,568$ 3,834,752$
Bond premiums 3,898,385 - (337,524) 3,560,861 337,524
Bonds payable 60,402,408 - (4,052,979) 56,349,429 4,172,276
Financed purchase obligation - 302,674 (63,417) 239,257 57,720
Lease liability 44,281 74,697 (27,308) 91,670 43,827
Subscription liability 413,933 1,640,647 (956,219) 1,098,361 545,156
Compensated absences** 2,798,578 47,471 - 2,846,049 2,739,611
Net pension liability 30,544,147 11,009,775 (9,523,072) 32,030,850 -
Net OPEB liability 12,779,139 2,951,156 (7,136,619) 8,593,676 -
106,982,486$ 16,026,420$ (21,759,614)$ 101,249,292$ 7,558,590$
* Restated, due to implementation of the guidance in GASB Statement 101, Compensated Absences
** Net change in compensated absences shown
69
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
9. Long-Term Liabilities (Continued)
Summary of Changes in Long-Term Liabilities (Continued)
The Debt Service Fund liquidates most long-term liabilities of governmental activities as shown above.
However, portions of compensated absences, the pension plan and other postemployment benefits
(OPEB) are liquidated by the Internal Service Fund. The remaining portions of compensated absences,
other postemployment benefits, and leases are liquidated by the General Fund.
Beginning
Balance* Increases Decreases
Ending
Balance
Due Within
One Year
Business-type Activities
General obligation bonds 23,078,807$ 3,767,393$ (4,067,368)$ 22,778,832$ 4,311,040$
Bond premiums 2,158,587 - (434,314) 1,724,273 434,315
Bonds payable 25,237,394 3,767,393 (4,501,682) 24,503,105 4,745,355
Lease liability 13,107 6,811 (7,343) 12,575 5,440
Subscription liability - 18,941 (9,465) 9,476 9,476
Compensated absences**769,775 40,496 - 810,271 691,974
Net pension liability 8,170,971 2,905,641 (2,493,344) 8,583,268 -
Net OPEB liability 3,884,960 785,273 (1,882,001) 2,788,232 -
38,076,207$ 7,524,555$ (8,893,835)$ 36,706,927$ 5,452,245$
Component Unit - School
Division
Lease liability 83,931$ 32,943$ (41,924)$ 74,950$ 43,097$
Subscription liability - 54,896 - 54,896 54,896
Compensated absences** 3,091,958 - (134,700) 2,957,258 2,436,460
Net pension liability 28,549,821 11,451,435 (14,017,282) 25,983,974 -
Net OPEB liability 5,353,194 1,198,910 (1,927,195) 4,624,909 -
37,078,904$ 12,738,184$ (16,121,101)$ 33,695,987$ 2,534,453$
Component Unit - Economic
Development Authority
Bonds payable 6,814,618$ -$ (472,000)$ 6,342,618$ 517,000$
* Restated, due to implementation of the guidance in GASB Statement 101, Compensated Absences
** Net change in compensated absences shown
Bonds Payable
Details of long-term indebtedness for bonds payable are as follows:
Interest
Rates
Issue
Date
Maturity
Date
Issue
Amount
Governmental
Activities
Business-type
Activities
General Obligation Bonds
2004 Public Improvement 1.00% 04/04 07/26 11,052,222$ -$ 1,063,063$
2010 Public Improvement 2.45% 09/10 03/30 3,648,124 - 1,172,581
2012 Public Improvement 2.35% 12/12 08/32 9,545,000 3,818,000 -
2013 Public Improvement 1.25% 03/13 04/34 3,058,522 - 1,583,079
2013 Public Improvement 3.03% 12/13 08/33 7,275,000 3,260,000 -
2016B Public Improvement 2.50% 06/16 04/26 6,393,385 150,694 558,126
2018 Public Improvement 0.00% 05/18 07/38 5,592,757 - 3,972,380
2019 Public Improvement 3.24% 02/19 04/39 5,025,000 3,850,000 -
2020 Public Improvement 2.00-5.00% 06/20 05/40 26,555,000 23,790,000 -
2020 Refunding 2.00-5.00% 06/20 05/36 24,035,000 3,797,874 8,757,127
2021 Refunding 1.24% 05/21 02/28 1,555,000 799,000 -
2022 Public Improvement 0.95% 03/22 03/43 2,285,715 - 2,120,476
(Continued)
70
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
9. Long-Term Liabilities (Continued)
Bonds Payable (Continued)
Interest
Rates
Issue
Date
Maturity
Date
Issue
Amount
Governmental
Activities
Business-type
Activities
General Obligation Bonds
(Continued)
2022 Public Improvement 3.03% 05/22 05/42 15,080,000 13,323,000 -
2024 Public Improvement 4.38% 11/24 05/45 3,552,000 - 3,552,000
52,788,568 22,778,832
Bond premiums 3,560,861 1,724,273
56,349,429$ 24,503,105$
Interest
Rate
Issue
Date
Maturity
Date
Issue
Amount
Component
Unit -
Economic
Development
Authority
Revenue Bonds
2023 Revenue Bonds 7.50% 05/23 06/34 6,814,618$ 6,342,618$
The annual requirements to amortize bonds payable and related interest are as follows:
Fiscal Year Principal Interest Principal Interest Principal Interest
2026 3,834,752$ 1,683,745$ 4,311,040$ 670,861$ 517,000$ 492,303$
2027 3,788,166 1,531,834 3,527,507 529,341 556,000 442,990
2028 3,902,301 1,393,447 1,951,071 401,048 597,000 401,808
2029 3,985,436 1,250,152 2,010,971 335,880 644,000 355,314
2030 4,114,598 1,088,263 2,081,062 268,053 692,000 306,343
2031-2035 16,840,315 3,403,968 4,749,024 705,334 3,336,618 558,031
2036-2040 14,383,000 1,351,651 2,613,334 423,353 - -
2041-2045 1,940,000 88,539 1,534,823 166,022 - -
Governmental Activities Business-type Activities
Economic Development
Authority
Financed Purchase Obligation
On August 1, 2024, the City entered into a 60-month financed purchase obligation agreement with Axon
Enterprise, Inc., to purchase police equipment. Under the agreement, the City pays $63,416 annually
to Axon Enterprise, Inc. Ownership transfers to the City at the end of the obligation. Future financed
purchase obligation payments are as follows:
Fiscal Year Principal Interest
2026 57,720$ 5,696$
2027 59,094 4,322
2028 60,501 2,915
2029 61,942 1,474
Governmental Activities
71
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
9. Long-Term Liabilities (Continued)
Financed Purchase Obligation (Continued)
The police equipment capital assets acquired through the financed purchase obligation are accounted
for in the Statement of Net Position. At June 30, 2025, the original cost of the equipment was $302,674,
and accumulated depreciation was $40,357.
Copier Leases
The City and School Division lease a variety of copiers from Xerox Corporation, US Bank Equipment
Finance, and De Lage Landen Financial Services for terms ranging from 36 months to 60 months.
Additionally, the City leases a piece of parks and recreation equipment from Turf Tank for a term of 24
months, and the School Division leases kitchen equipment from Ecolab for terms of 24 months to 60
months. For purposes of discounting future payments, the City and School Division used their
incremental borrowing rates at lease inception. The leased equipment and accumulated amortization
of the right-to-use assets are outlined in Note 7. Future minimum lease payments include:
Fiscal Year Principal Interest Principal Interest Principal Interest
2026 43,827$ 1,304$ 5,440$ 285$ 43,097$ 1,548$
2027 33,658 1,133 5,380 153 21,965 508
2028 10,211 241 1,755 20 4,870 230
2029 3,397 61 - - 5,018 82
2030 577 5 - - - -
School DivisionGovernmental Activities Business-type Activities
Component Unit -
Subscription-Based Information Technology Arrangements
The City and School Division subscribe to information technology assets, such as software, from
vendors for terms greater than 12 months ranging from 14 months to 72 months. For purposes of
discounting future payments, the City and School Division used their incremental borrowing rates at
subscription inception. The subscription-based information technology arrangement assets and related
accumulated amortization are outlined in Note 7. Future minimum subscription payments include:
Fiscal Year Principal Interest Principal Interest Principal Interest
2026 545,156$ 28,812$ 9,476$ 344$ 54,896$ 240$
2027 317,218 14,518 - - - -
2028 192,206 5,933 - - - -
2029 21,106 1,269 - - - -
2030 22,675 658 - - - -
Governmental Activities School Division
Component Unit -
Business-type Activities
Legal Debt Limit
The Constitution of Virginia, Article VII, Section 10(a), sets forth the City’s legal debt limit as ten percent
of the assessed valuation of the real estate in the City subject to taxation. As of June 30, 2025, ten
percent of the assessed value of real property in the City is $316,561,869. The City’s net debt
applicable to the legal debt limit is $56,588,686, and the legal debt margin is $259,973,183. Additional
information about the City’s legal debt margin is available in Table 11.
72
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
10. Fund Balance
Fund balance is classified as nonspendable, restricted, committed, assigned and/or unassigned based
primarily on the extent to which the City is bound to observe constraints imposed upon the use of the
resources in the governmental funds. The constraints placed on fund balance for the governmental
funds are presented in the following table:
General
Capital
Projects
Total
Governmental
Funds
Fund Balances:
Nonspendable:
Inventories 992,825$ -$ 992,825$
Prepaids 179,079 - 179,079
1,171,904 - 1,171,904
Restricted for:
Fire and rescue 208,217 - 208,217
Highway maintenance 3,264,355 - 3,264,355
Law enforcement 597,968 - 597,968
Opioid abatement 736,722 - 736,722
Parks and recreation 33,505 - 33,505
4,840,767 - 4,840,767
Committed to:
Law enforcement 107,646 - 107,646
Stormwater management 95,111 - 95,111
202,757 - 202,757
Assigned to:
Building maintenance and
improvements 410,146 202,868 613,014
Economic development 20,515 2,942,054 2,962,569
Engineering 84,094 - 84,094
Finance 20,732 - 20,732
Fire and rescue 747,335 4,191,827 4,939,162
Future capital projects - 21,801,586 21,801,586
Highway maintenance 56,132 2,060,463 2,116,595
Human resources 12,850 - 12,850
Law enforcement 35,849 - 35,849
Library - 1,095,000 1,095,000
Parks and recreation 210,114 777,991 988,105
Real estate 8,000 - 8,000
Street equipment 370,902 716,950 1,087,852
Technology systems 372,420 - 372,420
2,349,089 33,788,739 36,137,828
Unassigned:59,993,132 - 59,993,132
Total fund balances 68,557,649$ 33,788,739$ 102,346,388$
73
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
11. Risk Management
The risk management programs of the City and School Division are as follows:
Workers’ Compensation
Workers’ Compensation Insurance is provided through the Virginia Risk Sharing Association (VRSA)
for the City and through VACORP for the School Division. Benefits are those afforded through the
Commonwealth of Virginia as outlined in Code of Virginia §65.2-100.
Premiums are based on covered payroll, job rates and claims experience. Total premiums for the
current year were $533,065 and $95,019 for the City and School Division, respectively.
General Liability and Other
The City provides general liability and other insurance through VRSA. General liability and automotive
liability have a $1,000,000 limit per occurrence. Boiler and machinery coverage and property coverage
are covered per statement of values. The City maintains an additional $10,000,000 umbrella policy
over all forms of liability. The City has flood insurance coverage through Selective Insurance Company
of America for properties in designated flood zones or that are part of the water plant. Total premiums
for the current fiscal year were $547,356.
The School Division provides general liability and other insurance through VACORP. General liability,
automobile liability, and property damage have a $2,000,000 limit per occurrence. The School Division
also has a separate student accident insurance policy through VACORP. Total premiums for the
current fiscal year were $133,976.
Line of Duty
The Line of Duty Act (LODA) provides benefits to local government employees who hold specified
hazardous duty positions (Code of Virginia §9.1-400 et seq.). By statute, LODA benefits must be
provided. The Virginia Department of Accounts administers the benefit. As of July 1, 2011, the General
Assembly shifted the financial responsibility from the state government to local governments. The City
provides an insured Line of Duty OPEB benefit plan through coverage with VRSA. In exchange for
annual premiums paid while employees are in active service, VRSA covers the Line of Duty OPEB of
those employees. The Line of Duty coverage provides a death benefit of $100,000 to beneficiaries of
public safety officers who die in the line of duty and a death benefit of $25,000 to beneficiaries of public
safety employees who die within five years of becoming disabled as a result of a qualifying illness as
defined in the LODA. A health insurance benefit is also provided to the disabled public safety
employees, their surviving spouses, and their dependents. The City retains an obligation for benefits
in the event of VRSA’s insolvency. The Commonwealth of Virginia has the authority to establish and
amend LODA. Total premiums for the current year to VRSA for Line of Duty coverage were $148,018.
Healthcare
The City’s professionally administered self-insurance program provides health coverage for employees
of the City and School Division on a cost-reimbursement basis. All active employees, retired City
employees and retired School Division employees pay a premium equivalent for participation. The
premium equivalent represents a minimum of 3% active or retired employee participation. The City is
obligated for claims payments under the program. A stop loss insurance contract executed with an
insurance carrier covers claims in excess of $250,000 per covered individual.
During the current fiscal year, total claim expenses of $11,611,944 were incurred. This represents
claims processed and an estimate for claims incurred but not reported (IBNR) as of June 30, 2025.
The estimated liability for the City and School Division was $529,202 and $513,038, respectively for a
total of $1,042,240 at year-end.
74
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
11. Risk Management (Continued)
Healthcare (Continued)
Changes in the reported liability during the last three fiscal years are as follows:
Dental
The City’s professionally administered self-insurance program provides dental coverage for employees
of the City and School Division on a cost-reimbursement basis. All active employees, retired City
employees and retired School Division employees pay a premium equivalent for participation. The
premium equivalent represents a minimum of 0% active or retired employee participation. The City is
obligated for claims payments under the program.
During the current fiscal year, total claim expenses of $519,658 were incurred. This represents claims
processed and an estimate for claims incurred but not reported (IBNR) as of June 30, 2025. The
estimated liability for the City and School Division was $11,000 and $15,000, respectively for a total of
$26,000 at year-end.
Changes in the reported liability during the last three fiscal years are as follows:
Other
There were no significant changes in insurance coverage from the prior year and no settlements that
exceeded the amount of insurance coverage during the last three fiscal years.
12. Pension Plan – Virginia Retirement System Political Subdivision Retirement Plan
Plan Description
All full-time, salaried, permanent employees of the City and all full-time, salaried, permanent, non-
professional employees (non-teachers) of the School Division are automatically covered by the Virginia
Retirement System (VRS) Political Subdivision Retirement Plan upon employment. This multi-
employer, agent plan is administered by VRS (the System) along with plans for other employer groups
in the Commonwealth of Virginia.
Members earn one month of service credit for each month they are employed and for which they and
their employer pay contributions to VRS. Members are eligible to purchase prior service, based on
specific criteria as defined in the Code of Virginia, as amended. Eligible prior service that may be
purchased includes prior public service, active military service, certain periods of leave, and previously
refunded service.
Year Ended
June 30 Balance Expenses Payments Balance
2025 747,967$ 11,611,944$ 11,317,671$ 1,042,240$
2024 679,113 8,704,448 8,635,594 747,967
2023 765,656 8,075,826 8,162,369 679,113
June 30 Balance Expenses Payments Balance
2025 27,000$ 519,658$ 520,658$ 26,000$
2024 15,000 550,249 538,249 27,000
2023 19,000 511,769 515,769 15,000
75
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
12. Pension Plan – Virginia Retirement System Political Subdivision Retirement Plan (Continued)
Plan Description (Continued)
The System administers three different benefit structures for covered employees - Plan 1, Plan 2, and
Hybrid. Each of these benefit structures has different eligibility criteria. The specific information for
each plan and the eligibility for covered groups within each plan are available at:
https://www.varetire.org/retirement-plans/defined-benefit/plan1/
https://www.varetire.org/retirement-plans/defined-benefit/plan2/
https://www.varetire.org/retirement-plans/hybrid/
Employees Covered by Benefit Terms
As of the June 30, 2023, actuarial valuation, the following City and School Division employees were
covered by the benefit terms of the pension plan:
Inactive members or their beneficiaries
currently receiving benefits 744 85
Inactive members:
Vested inactive members 170 19
Non-vested inactive members 259 56
Inactive members active elsewere in VRS 229 18
Total inactive members 658 93
Active members 476 66
City of Salem
School Division
(Non-Professional)
Contributions
The contribution requirement for active employees is governed by §51.1-145 of the Code of Virginia,
as amended, but may be impacted as a result of funding options provided to political subdivisions by
the Virginia General Assembly. Employees are required to contribute 5.00% of their compensation
toward their retirement.
The City’s contractually required contribution rate for the year ended June 30, 2025, was 19.83% of
covered employee compensation. The School Division’s non-professional employees’ contractually
required contribution rate for the year ended June 30, 2025, was 3.58% of covered employee
compensation. These rates were based on actuarially determined rates from actuarial valuations as of
June 30, 2023. These rates, when combined with employee contributions, were expected to finance
the costs of benefits earned by employees during the year, with additional amounts to finance any
unfunded accrued liabilities.
Contributions to the VRS Political Subdivision Retirement Plan from the City were $6,242,476 and
$5,969,000 for the years ended June 30, 2025, and June 30, 2024, respectively. Contributions to the
VRS Political Subdivision Retirement Plan from the School Division were $61,222 and $18,737 for the
years ended June 30, 2025, and June 30, 2024, respectively. Contributions for the fiscal year ended
June 30, 2024, were adjusted to reflect actual amounts as shown on the VRS actuarial reports rather
than estimated amounts used in the prior year’s annual financial report.
76
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
12. Pension Plan – Virginia Retirement System Political Subdivision Retirement Plan (Continued)
Contributions (Continued)
The defined contribution component of the Hybrid Plan includes member and employer mandatory and
voluntary contributions. The Hybrid Plan member must contribute a mandatory rate of 1% of their
covered payroll. The employer must also contribute a mandatory rate of 1% of this covered payroll,
which totaled $97,876 for the City and $10,542 for the School Division in the VRS Political Subdivision
Retirement Plan for the year ended June 30, 2025. Hybrid Plan members may also elect to contribute
an additional voluntary rate of up to 4% of their covered payroll, which would require the employer to
contribute a mandatory additional contribution rate of up to 2.5%. This additional employer mandatory
contribution totaled $104,085 for the City and $10,218 for the School Division in the VRS Political
Subdivision Retirement Plan for the year ended June 30, 2025. The Hybrid Plan participant covered
payroll totaled $9,787,578 for the City and $1,054,169 for the School Division in the VRS Political
Subdivision Retirement Plan for the year ended June 30, 2025.
Net Pension Liability
The net pension liability is calculated separately for each employer and represents that particular
employer’s total pension liability determined in accordance with GASB Statement No. 68, less that
employer’s fiduciary net position. For political subdivisions, the net pension liability was measured as
of June 30, 2024. The total pension liability used to calculate the net pension liability was determined
by an actuarial valuation performed as of June 30, 2023, rolled forward to the measurement date of
June 30, 2024.
Actuarial Assumptions
The total pension liabilities for general employees and public safety employees with hazardous duty
benefits in the City’s and School Division’s retirement plans were based on actuarial valuations as of
June 30, 2023, using the Entry Age Normal actuarial cost method and the following assumptions,
applied to all periods included in the measurement and rolled forward to the measurement date of June
30, 2024.
Inflation 2.50%
General Employees – Salary increases, including inflation 3.50% - 5.35%
Public Safety Employees with Hazardous Duty Benefits –
Salary increases, including inflation 3.50% - 4.75%
Investment rate of return 6.75%, net of pension plan
investment expense, including
inflation
Mortality rates:
General Employees – 15 to 20% of deaths are assumed to be service related. Mortality is projected
using the applicable Pub-2010 Mortality Table and a Modified MP-2020 Improvement Scale with
various set backs or set forwards for both males and females.
Public Safety Employees – 45% to 70% of deaths are assumed to be service related. Mortality is
projected using the applicable Pub-2010 Mortality Table and a Modified MP-2020 Improvement
Scale with various set backs or set forwards for both males and females.
The actuarial assumptions used in the June 30, 2023, valuation were based on the results of an
actuarial experience study for the period from July 1, 2016, through June 30, 2020. Changes to the
actuarial assumptions as a result of the experience study are as follows on the next page:
77
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
12. Pension Plan – Virginia Retirement System Political Subdivision Retirement Plan (Continued)
Actuarial Assumptions (Continued)
General Employees – Largest 10 – Non-Hazardous Duty and All Others (Non 10 Largest): Updated
mortality table; adjusted retirement rates to better fit experience; adjusted withdrawal rates to better
fit experience at each year age and service through 9 years of service; no change to disability rates;
no change to salary scale; no change to line of duty disability; and no change to discount rate.
Public Safety Employees – Largest 10 – Hazardous Duty and All Others (Non 10 Largest): Updated
mortality table; adjusted retirement rate to better fit experience and increased final retirement age
to 70; decreased rates of withdrawal; no change to disability rates; no changes to salary scale; no
change to line of duty disability; and no change to discount rate.
Long-Term Expected Rate of Return
The long-term expected rate of return on pension System investments was determined using a
log-normal distribution analysis in which best-estimate ranges of expected future real rates of return
(expected returns, net of pension System investment expense and inflation) are developed for each
major asset class. These ranges are combined to produce the long-term expected rate of return by
weighting the expected future real rates of return by the target asset allocation percentage and by
adding expected inflation.
The target asset allocation and best estimate of arithmetic real rates of return for each major asset
class are summarized in the following table:
Asset Class (Strategy)
Target
Allocation
Arithmetic
Long-Term
Expected
Rate of Return
Weighted
Average
Long-Term
Expected
Rate of Return
Public Equity 32.00%6.70%2.14%
Fixed Income 16.00%5.40%0.86%
Credit Strategies 16.00%8.10%1.30%
Real Assets 15.00%7.20%1.08%
Private Equity 15.00%8.70%1.31%
PIP - Private Investment Partnership 1.00%8.00%0.08%
Diversifying Strategies 6.00%5.80%0.35%
Cash 2.00%3.00%0.06%
Leverage (3.00%)3.50% (0.11%)
Total 100.00%7.07%
* The above allocation provides for a one-year return of 7.07% (includes 2.50% inflation assumption).
However, one-year returns do not take into account the volatility present in each of the asset classes.
In setting the long-term expected rate of return for the System, stochastic projections are employed to
model future returns under various economic conditions. The results provide a range of returns over
various time periods that ultimately provide a median return of 7.10%, including expected inflation of
2.50%. On June 15, 2023, the VRS Board elected a long-term rate of 6.75%, which was roughly at the
45th percentile of expected long-term results of the VRS fund asset allocation at that time, providing a
median return of 7.14%, including expected inflation of 2.50%.
78
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
12. Pension Plan – Virginia Retirement System Political Subdivision Retirement Plan (Continued)
Discount Rate
The discount rate used to measure the total pension liability was 6.75%. The projection of cash flows
used to determine the discount rate assumed that System member contributions will be made per the
VRS Statutes and the employer contributions will be made in accordance with the VRS funding policy
at rates equal to the difference between actuarially determined contribution rates adopted by the VRS
Board of Trustees and the member rate. For the year ended June 30, 2024, the employer contribution
was 100% of the actuarially determined employer contribution rate from the June 30, 2023, actuarial
valuations. From July 1, 2024, on, participating employers are assumed to continue to contribute 100%
of the actuarially determined contribution rate. Based on those assumptions, the pension plan’s
fiduciary net position was projected to be available to make all projected future benefit payments of
current active and inactive employees. Therefore, the long-term expected rate of return was applied to
all periods of projected benefit payments to determine the total pension liability.
Changes in Net Pension Liability (Asset)
Total
Pension
Liability
(a)
Plan
Fiduciary
Net Position
(b)
Net
Pension
Liability (Asset)
(a) - (b)
City of Salem
Balances at June 30, 2023 225,457,808$ 186,742,690$ 38,715,118$
Changes for the year:
Service cost 3,533,139 - 3,533,139
Interest 15,116,506 - 15,116,506
Difference between expected
and actual experience 8,563,540 - 8,563,540
Contributions - employer - 5,969,000 (5,969,000)
Contributions - employee - 1,461,014 (1,461,014)
Net investment income - 18,005,127 (18,005,127)
Benefit payments, including refunds
of employee contributions (14,114,982) (14,114,982) -
Administrative expenses - (124,386) 124,386
Other changes - 3,430 (3,430)
Net changes 13,098,203 11,199,203 1,899,000
Increase (Decrease)
79
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
12. Pension Plan – Virginia Retirement System Political Subdivision Retirement Plan (Continued)
Changes in Net Pension Liability (Asset) (Continued)
Total
Pension
Liability
(a)
Plan
Fiduciary
Net Position
(b)
Net
Pension
Liability
(Asset)
(a) - (b)
School Division (Non-Professional)
Balances at June 30, 2023 5,865,954$ 6,698,954$ (833,000)$
Changes for the year:
Service cost 158,192 - 158,192
Interest 391,474 - 391,474
Difference between expected
and actual experience 189,347 - 189,347
Contributions - employer - 18,737 (18,737)
Contributions - employee - 79,846 (79,846)
Net investment income - 636,787 (636,787)
Benefit payments, including refunds
of employee contributions (449,053) (449,053) -
Administrative expenses - (4,471) 4,471
Other changes - 124 (124)
Net changes 289,960 281,970 7,990
Increase (Decrease)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate
The following presents the City’s and School Division’s net pension liabilities (assets) under the VRS
Political Subdivision Retirement Plan using the discount rate of 6.75%, as well as what the City’s and
School Division’s net pension liabilities (assets) would be if they were calculated using a discount rate
that is one percentage point lower (5.75%) or one percentage point higher (7.75%) than the current
rate:
1%
Decrease
(5.75%)
Current
Discount
(6.75%)
1%
Increase
(7.75%)
City of Salem 68,901,769$ 40,614,118$ 17,257,695$
School Division (Non-Professional)(165,823) (825,010) (1,372,255)
Net Pension Liability (Asset)
80
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
12. Pension Plan – Virginia Retirement System Political Subdivision Retirement Plan (Continued)
Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources
Related to Pensions
For the year ended June 30, 2025, the City and School Division recognized pension expense of
$6,103,500 and $55,608 respectively, under the VRS Political Subdivision Retirement Plan. At June
30, 2025, the City and School Division reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:
Deferred Outflows of
Resources
Deferred Inflows of
Resources
City of Salem
Differences between expected and actual
experience 4,721,465$ -$
Net difference between projected and actual
earnings on pension plan investments - 5,334,045
Employer contributions subsequent to the
measurement date 6,242,476 -
School Division (Non-Professional)
Differences between expected and actual
experience 77,307$ -$
Net difference between projected and actual
earnings on pension plan investments - 191,774
Employer contributions subsequent to the
measurement date 61,222 -
The deferred outflow of resources related to pensions resulting from the City’s contributions of
$6,242,476 subsequent to the measurement date will be recognized as a reduction of the net pension
liability in the fiscal year ending June 30, 2026. The deferred outflows of resources related to pensions
resulting from the School Division’s contributions of $61,222 subsequent to the measurement date will
be recognized as an increase to the net pension asset in the fiscal year ending June 30, 2026.
Other amounts reported as deferred outflows of resources and deferred inflows of resources related to
pensions will be recognized in pension expense in future reporting periods as follows:
Year Ended June 30
2026 (737,807)$ (95,640)$
2027 2,227,062 56,063
2028 (996,963) (35,575)
2029 (1,104,872) (39,315)
City of Salem
School Division
(Non-Professional)
Pension Plan Data
Information about the VRS Political Subdivision Retirement Plan is also available in the separately
issued VRS 2024 Annual Comprehensive Financial Report. A copy of the report may be downloaded
from the VRS website at https://www.varetire.org/media/shared/pdf/publications/2024-annual-
report.pdf, or by writing to the System’s Chief Financial Officer at P.O. Box 2500, Richmond, VA, 23218-
2500.
81
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
12. Pension Plan – Virginia Retirement System Political Subdivision Retirement Plan (Continued)
Payables to the Pension Plan
At June 30, 2025, $651,732 and $12,657 were payable to the System under the VRS Political
Subdivision Retirement Plan for the legally required contributions of the City and School Division,
respectively, related to the June 2025 payroll.
13. Pension Plan – Virginia Retirement System Teacher Retirement Plan
Plan Description
All full-time, salaried, permanent (professional) employees of the School Division and other Virginia
public school divisions are automatically covered by the VRS Teacher Retirement Plan upon
employment. This multiple-employer, cost sharing plan is administered by VRS (the System) along
with plans for other employer groups in the Commonwealth of Virginia. Members earn one month of
service credit for each month they are employed and for which they and their employer pay
contributions to VRS. Members are eligible to purchase prior service, based on specific criteria as
defined in the Code of Virginia, as amended. Eligible prior service that may be purchased includes
prior public service, active military service, certain periods of leave, and previously refunded service.
The System administers three different benefit structures for covered employees in the VRS Teacher
Retirement Plan – Plan 1, Plan 2, and Hybrid. The provisions and features of the plans, as well as all
actuarial assumptions and long-term expected rate of return, are substantially the same as those
referenced in the previous note.
Contributions
The contribution requirement for active employees is governed by §51.1-145 of the Code of Virginia,
as amended, but may be impacted as a result of funding provided to school divisions by the Virginia
General Assembly. Employees are required to contribute 5.00% of their compensation toward their
retirement. Each school division’s contractually required contribution rate for the year ended
June 30, 2025, was 14.21% of covered employee compensation. This was the General Assembly
approved rate, which was based on an actuarially determined rate from an actuarial valuation as of
June 30, 2023. The actuarially determined rate, when combined with employee contributions, was
expected to finance the costs of benefits earned by employees during the year, with an additional
amount to finance any unfunded accrued liability.
Contributions to the VRS Teacher Retirement Plan from the School Division were $4,420,905 and
$4,668,802 for the years ended June 30, 2025, and June 30, 2024, respectively. Contributions for the
fiscal year ended June 30, 2024, were adjusted to reflect actual amounts as shown on the VRS actuarial
report rather than estimated amounts used in the prior year’s annual financial report.
The defined contribution component of the Hybrid Plan includes member and employer mandatory and
voluntary contributions. The Hybrid Plan member must contribute a mandatory rate of 1% of their
covered payroll. The employer must also contribute a mandatory rate of 1% of this covered payroll,
which totaled $102,308 for the School Division in the VRS Teacher Retirement Plan for the year ended
June 30, 2025. Hybrid Plan members may also elect to contribute an additional voluntary rate of up to
4% of their covered payroll, which would require the employer to contribute a mandatory additional
contribution rate of up to 2.5%. This additional employer mandatory contribution totaled $130,653 for
the School Division in the VRS Techer Retirement Plan for the year ended June 30, 2025. The Hybrid
Plan participant covered payroll totaled $10,230,795 for the School Division in the VRS Teacher
Retirement Plan for the year ended June 30, 2025.
82
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
13. Pension Plan – Virginia Retirement System Teacher Retirement Plan (Continued)
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows
of Resources Related to Pensions
At June 30, 2025, the School Division reported a liability of $25,983,974 for its proportionate share of
the VRS Teacher Retirement Plan net pension liability. The net pension liability was measured as of
June 30, 2024, and the total pension liability used to calculate the net pension liability was determined
by an actuarial valuation performed as of June 30, 2023, and rolled forward to the measurement date
of June 30, 2024. The School Division’s proportion of the net pension liability was based on the School
Division’s actuarially determined employer contributions to the pension plan for the year ended June
30, 2024, relative to the total of the actuarially determined employer contributions for all participating
employers. At June 30, 2024, the School Division’s proportion was 0.27681% as compared to
0.28247% at June 30, 2023.
For the year ended June 30, 2025, the School Division recognized pension expense of $2,579,649
under the VRS Teacher Retirement Plan. Since there was a change in proportionate share between
measurement dates, a portion of the pension expense was related to deferred amounts from changes
in proportion and from differences between employer contributions and the proportionate share of
employer contributions. Beginning with the June 30, 2022 measurement date, the difference between
the expected and actual contributions is included with the pension expense calculation.
At June 30, 2025, the School Division reported deferred outflows of resources and deferred inflows of
resources related to pensions from the following sources:
Deferred Outflows of
Resources
Deferred Inflows of
Resources
School Division (Professional)
Differences between expected and actual
experience 4,507,853$ 535,028$
Changes in assumptions 471,644 -
Net difference between projected and actual
earnings on pension plan investments - 3,576,710
between employer contributions and
proportionate share of contributions 576,391 610,696
Employer contributions subsequent to the
measurement date 4,420,905 -
The $4,420,905 reported as deferred outflows of resources related to pensions resulting from the
School Division’s contributions subsequent to the measurement date will be recognized as a reduction
of the net pension liability in the fiscal year ending June 30, 2026. Other amounts reported as deferred
outflows of resources and deferred inflows of resources related to pensions will be recognized in
pension expense as follows:
Year Ended June 30
2026 (1,506,661)$
2027 2,357,129
2028 377,070
2029 (394,084)
School Division
(Professional)
83
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
13. Pension Plan – Virginia Retirement System Teacher Retirement Plan (Continued)
Net Pension Liability
The net pension liability is calculated separately for each system and represents that particular system’s
total pension liability determined in accordance with GASB Statement No. 67, less that system’s
fiduciary net position. As of June 30, 2024, net pension liability amounts for the VRS Teacher Employee
Retirement Plan are as follows (amounts expressed in thousands):
VRS Teacher
Retirement Plan
Total pension liability 60,622,260$
Plan fiduciary net position 51,235,326
Plan fiduciary net position as a percentage
of the total pension liability 84.52%
The total pension liability is calculated by the System’s actuary, and each plan’s fiduciary net position
is reported in the System’s financial statements. The net pension liability is disclosed in accordance
with the requirements of GASB Statement No. 67 in the System’s notes to the financial statements and
required supplementary information.
Discount Rate
The discount rate used to measure the total pension liability was 6.75%. The projection of cash flows
used to determine the discount rate assumed that System member contributions will be made per the
VRS Statutes, and the employer contributions will be made in accordance with the VRS funding policy
at rates equal to the difference between actuarially determined contribution rates adopted by the VRS
Board of Trustees and the member rate. Through the fiscal year ending June 30, 2024, the rate
contributed by the School Division for the VRS Teacher Retirement Plan will be subject to the portion
of the VRS Board-certified rates that are funded by the Virginia General Assembly, which was 112% of
the actuarially determined contribution rate. From July 1, 2024, on, school divisions are assumed to
continue to contribute 100% of the actuarially determined contribution rates. Based on those
assumptions, the pension plan’s fiduciary net position was projected to be available to make all
projected future benefit payments of current active and inactive employees. Therefore, the long-term
expected rate of return was applied to all periods of projected benefit payments to determine the total
pension liability.
Sensitivity of the School Division’s Proportionate Share of the Net Pension Liability to Changes
in the Discount Rate
The following presents the School Division’s proportionate share of the net pension liability using the
discount rate of 6.75%, as well as what the School Division’s proportionate share of the net pension
liability would be if it were calculated using a discount rate that is one percentage point lower (5.75%)
or one percentage point higher (7.75%) than the current rate:
1%
Decrease
(5.75%)
Current
Discount
(6.75%)
1%
Increase
(7.75%)
School Division (Professional)48,273,130$ 25,983,974$ 7,729,864$
Net Pension Liability
84
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
13. Pension Plan – Virginia Retirement System Teacher Retirement Plan (Continued)
Pension Plan Data
Detailed information about the VRS Teacher Retirement Plan’s fiduciary net position is available in the
separately issued VRS 2024 Annual Comprehensive Financial Report. A copy of the report may be
downloaded from the VRS website at https://www.varetire.org/media/shared/pdf/publications/2024-
annual-report.pdf, or by writing to the System’s Chief Financial Officer at P.O. Box 2500, Richmond,
VA, 23218-2500.
Payables to the Pension Plan
At June 30, 2025, $568,614 was payable to the System under the VRS Teacher Retirement Plan for
the legally required contributions of the School Division related to the June 2025 payroll.
14. Summary of Pension Elements
A summary of the pension-related financial statement elements is as follows:
Governmental
Activities
Business-Type
Activities
Total Primary
Government
Component
Units
Pension Expense
VRS Political Subdivision Retirement Plan 4,828,331$ 1,275,169$ 6,103,500$ 55,608$
VRS Teacher Retirement Plan - - - 2,579,649
Total Pension Expense 4,828,331$ 1,275,169$ 6,103,500$ 2,635,257$
Net Pension Asset
Net Pension Liability
VRS Political Subdivision Retirement Plan 32,030,850$ 8,583,268$ 40,614,118$ -$
VRS Teacher Retirement Plan - - - 25,983,974
Deferred Outflows of Resources
Differences between expected and actual
experience
VRS Political Subdivision Retirement Plan 3,735,036$ 986,429$ 4,721,465$ 77,307$
VRS Teacher Retirement Plan - - - 4,507,853
Changes in assumptions
VRS Teacher Retirement Plan - - - 471,644
Changes in proportion and differences
between employer contributions and
proportionate share of contributions
VRS Teacher Retirement Plan - - - 576,391
Employer contributions subsequent to the
measurement date
VRS Political Subdivision Retirement Plan 4,938,059 1,304,417 6,242,476 61,222
VRS Teacher Retirement Plan - - - 4,420,905
(Continued)
85
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
14. Summary of Pension Elements (Continued)
Governmental
Activities
Business-Type
Activities
Total Primary
Government
Component
Units
Deferred Inflows of Resources
Differences between expected and actual
experience
VRS Teacher Retirement Plan -$ -$ -$ 535,028$
Net difference between projected and actual
earnings on pension plan investments
VRS Political Subdivision Retirement Plan 4,219,633 1,114,412 5,334,045 191,774
VRS Teacher Retirement Plan - - - 3,576,710
Changes in proportion and differences
between employer contributions and
proportionate share of contributions
VRS Teacher Retirement Plan - - - 610,696
15. Other Postemployment Benefits – Retiree Health Plans
Plan Description
The City and School Division participate in single-employer defined benefit healthcare plans (Retiree
Health Plans) administered and sponsored by the City. Full-time employees retiring directly from the
City must have at least 15 years of service, unless approved for VRS disability, to participate in the
Retiree Health Plan. In addition, they must be eligible for retirement under VRS.
Eligible employees and dependents covered at the time of retirement may continue participation in the
Retiree Health Plans at the same premium levels as active employees. This creates a benefit to the
retiree in the form of a lower insurance rate by blending retirees with active employees, also known as
an implicit rate subsidy.
In addition to the implicit rate subsidy, all pre-65 retirees who retired on or before October 1, 2010,
receive a premium subsidy based on their coverage election. If the retiree elects retiree-only coverage,
the City contributes between 86% and 97% of the subscriber-only premium. If the retiree elects
retiree/child coverage, the City contributes between 75% and 85% of the retiree/child premium. If the
retiree elects retiree/spouse, the City contributes between 53% and 66% of the retiree/spouse premium.
If the retiree elects retiree/children, the City contributes between 53% and 67% of the retiree/children
premium. If the retiree elects family coverage, the City contributes between 53% and 66% of the family
premium. The actual City contribution within each range depends on the health plan selected by the
retiree.
For individuals under the age of 65 retiring after October 1, 2010, and who were hired before July 1,
2010, the City will contribute 3% of the retiree-only premium for each year of service up to 90% of the
total retiree-only premium for the lifetime of the retiree. For employees hired on or after July 1, 2010,
the City will contribute 3% of the retiree-only premium for each year of service up to 50% of the total
retiree-only premium up to age 65.
When a retiree turns age 65 or otherwise becomes eligible for Medicare, the retiree transfers to a
Medicare health supplement plan and/or drug plan. These individuals no longer receive the implicit
rate subsidy; however, they still receive a premium subsidy. The City contributes 3% of the retiree-only
premium for each year of service up to 90% not to exceed $3,300. Employees over the age of 65 hired
on or after July 1, 2010, are not eligible to receive the Medicare health supplement plan and/or drug
plan benefit.
86
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
15. Other Postemployment Benefits – Retiree Health Plans (Continued)
Plan Description (Continued)
Individuals retiring after October 1, 2010, do not receive a premium subsidy for dependents and are
responsible to pay the difference in the actual premium rates above the premium subsidy. School
Division retirees do not receive any premium subsidy and are responsible for paying the entire premium.
The benefits are governed by City Council or School Board policy and can be amended through Council
or School Board action. The Retiree Health Plans do not issue publicly available financial reports.
The City participates in the OPEB Trust Fund, an irrevocable trust established for the purpose of
accumulating assets to fund postemployment benefits other than pensions. The City and Schools
maintain separate asset accounts within the OPEB Trust Fund. The Virginia Pooled OPEB Trust Fund
issues a separate report, which may be obtained from VML/VACo Finance Program, 919 East Main
Street, Suite 1100, Richmond, Virginia 23219.
Employees Covered by Benefit Terms
As of June 30, 2025, the date of the latest actuarial valuation for the City and School Division, the
following employees were covered by the benefit terms of the Retiree Health Plans:
Contributions
The Retiree Health Plans are funded through member and employer contributions on a pay-as-you-go
basis. City Retirees receiving benefits contribute a minimum of 3% to 14%, 15% to 25%, 34% to 47%,
33% to 47%, and 34% to 47% of the health insurance premium rate for retiree only, retiree + one minor
child, retiree + spouse, retiree + children, and family coverage, respectively. The actual contribution
within each range depends on the health plan selected by the retiree. School Division Retirees
receiving benefits contribute 100% of the health insurance premium rate. During the current year,
retired City and School Division members contributed $557,874 and $225,546, respectively, of the total
premiums through their required monthly contributions of between $13 and $1,471, depending on the
type of coverage and years of service.
The City and School Division contributed $1,576,566 and $150,673, respectively, in pay-as-you-go
contributions to the Retiree Health Plans for the year ended June 30, 2025. In addition, the City and
School Division contributed $234,930 and $97,135, respectively, to the OPEB Trust Fund. It is the
intent of the City and School Division to fully fund the actuarially determined contributions each year.
Net OPEB Liability (Asset)
Under the Retiree Health Plans, the City’s net OPEB liability and the School Division’s net OPEB asset
were measured as of June 30, 2025. The total OPEB liability used to calculate the net OPEB liability
(asset) was determined by an actuarial valuation performed as of June 30, 2025. The components of
the net OPEB liability (asset) as of June 30, 2025, were as follows:
Active employees 493 571
Total participants 780 593
City of Salem School Division
City of Salem School Division
Total OPEB liability 22,045,627$ 2,409,645$
Plan fiduciary net position 11,962,098 2,956,038
Plan fiduciary net position as a percentage of
total OPEB liability 54.26%122.68%
87
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
15. Other Postemployment Benefits – Retiree Health Plans (Continued)
Actuarial Assumptions
The total OPEB liability was determined as part of the actuarial valuation at the date indicated, using
the following actuarial assumptions:
Valuation date June 30, 2025
Measurement date June 30, 2025
Actuarial cost method Entry age normal, level percentage of pay
Inflation 2.50%
Investment rate of return 6.5%, net of investment expense
Pre-65 healthcare cost trend rates City: 5.80% for 2025 graded to 3.90% by 2072
School Division: 5.80% for 2025 graded to 3.90% by 2072
Post-65 healthcare cost trend rates City: 5.70% for 2025 graded to 3.90% by 2072
School Division: N/A
Pre-retirement mortality General Employees: Pub-2010 Amount Weighted
General Employee Rates projected generationally;
females set forward 2 years.
Public Safety Employees: Pub-2010 Amount Weighted
Safety Employee Rates projected generationally; 95% of
rates for males; 105% of rates for females set forward 2
years.
Teachers: Pub-2010 Amount Weighted Teachers
Employee Rates projected generationally; 110% of rates
for males.
Post-retirement mortality General Employees: Pub-2010 Amount Weighted
Healthy Retiree Rates projected generationally; 110% of
rates for females.
Public Safety Employees: Pub-2010 Amount Weighted
Safety Healthy Retiree Rates projected generationally;
110% of rates for males; 105% of rates for females set
forward 3 years.
Teachers: Pub-2010 Amount Weighted Teachers Healthy
Retiree Rates projected generationally; males set forward
1 year; 105% of rates for females.
Plan Investments
In an effort to assist local governments in funding their OPEB liabilities, the Virginia Association of
Counties and the Virginia Municipal League established the VACo/VML Pooled OPEB Trust (Trust).
The Trust is an irrevocable trust offered to local governments and authorities and is governed by a
Board of Trustees consisting of local officials of participants in the Trust. The Board of Trustees has
adopted an investment policy to achieve a compound annualized rate of return over a market cycle,
including current income and capital appreciation, in excess of 5 percent after inflation, in a manner
consistent with prudent risk-taking. Investment decisions of the funds’ assets are made by the Board
of Trustees.
The Board of Trustees establishes investment objectives, risk tolerance and asset allocation policies in
light of the investment policy, market and economic conditions, and prevailing prudent investment
practices. The Board of Trustees monitors the investments to ensure adherence to the adopted policies
and guidelines, while also reviewing and evaluating the performance of the investments and its
investment advisors in light of available investment opportunities, market conditions, and publicly
available indices for the generally accepted evaluation and measurement of such performance. The
Trust provides a diversified portfolio consisting of investments in various asset classes such as bonds,
domestic equities, international equities and cash.
88
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
15. Other Postemployment Benefits – Retiree Health Plans (Continued)
Plan Investments (Continued)
Specific investment information for the Trust can be obtained by writing to VML/VACo Finance Program,
919 East Main Street, Suite 1100, Richmond, Virginia 23219.
The Trust categorizes its investments within the fair value hierarchy established by GAAP. A
government is permitted in certain circumstances to establish the fair value of an investment that does
not have a readily determinable fair value by using the net asset value (NAV) per share (or its
equivalent) of the investment. Investments in the Trust are valued using the NAV per share, which is
determined by dividing the total value of the Trust by the number of outstanding shares. The NAV per
share changes with the value of the underlying investments in the Trust. Generally, participants may
redeem their investment at the end of a calendar quarter upon 90 days’ written notice. The Trust
currently invests in the following asset classes and strategies:
Asset Class
US Core Fixed Income 20.00%2.35%2.20%
US Large Cap Equity 21.00%5.39%3.78%
US Small Cap Equity 10.00%6.80%4.22%
Foreign Developed Equity 13.00%6.61%4.79%
Emerging Markets Equity 5.00%8.78%5.73%
Private Real Estate Property 15.00%5.99%4.57%
Private Equity 10.00% 10.43%6.22%
Hedge Fund of Funds - Strategic 6.00%2.49%1.95%
Assumed Inflation - Mean 2.28%2.32%
Assumed Inflation - Standard Deviation 1.47%1.47%
Portfolio Real Mean Return 5.67%4.74%
Portfolio Nominal Mean Return 7.95%7.17%
Portfolio Standard Deviation 13.32%
Long-Term Expected Rate of Return 6.50%
Allocation Rate of Return Rate of Return
Arithmetic Geometric
Long-Term Long-Term
Target Expected Expected
At June 30, 2025, the Plans held no investments in any one organization that represented 5% or more
of fiduciary net position.
Rate of Return
As of June 30, 2025, the annual money-weighted rate of return on the plan investments, net of OPEB
plan investment expense, was 8.84% for the City and 8.85% for the School Division. The money-
weighted rate of return expresses investment performance, net of investment expense, adjusted for the
changing amounts actually invested.
Discount Rate
The discount rate used to measure the total OPEB liability was 6.50%. The projection of cash flows
used to determine the discount rate assumed that employer contributions will be made at current
contribution rates. Based on the current and historical commitment of the City to fully fund actuarially
determined contribution amounts, the Retiree Health Plans’ fiduciary net positions combined with future
contributions are sufficient to cover all projected future benefit payments.
89
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
15. Other Postemployment Benefits – Retiree Health Plans (Continued)
Discount Rate (Continued)
The long-term expected rate of return on plan investments is 6.50% and, when applied to the periods
of projected benefit payments, it is not anticipated that the Retiree Health Plans’ assets will be
exhausted; therefore, the expected municipal bond rate was not applied in determining the discount
rate.
Changes in Net OPEB Liability (Asset)
Total Plan Net
OPEB Fiduciary OPEB
Liability Net Position Liability (Asset)
(a) (b) (a) - (b)
City of Salem
Balances at June 30, 2024 26,069,467$ 10,739,723$ 15,329,744$
Changes for the year:
Service cost 245,804 - 245,804
Interest 1,701,208 - 1,701,208
Effect of plan changes - - -
Effect of economic/demographic
gains or losses (4,458,005) - (4,458,005)
Effect of assumption changes 63,719 - 63,719
Contributions - employer - 1,811,496 (1,811,496)
Net investment income - 999,229 (999,229)
Benefit payments (1,576,566) (1,576,566) -
Administrative expenses - (11,784) 11,784
Other changes - - -
Net changes (4,023,840) 1,222,375 (5,246,215)
Balances at June 30, 2025 22,045,627$ 11,962,098$ 10,083,529$
School Division
Balances at June 30, 2024 2,961,987$ 2,629,094$ 332,893$
Changes for the year:
Service cost 71,294 - 71,294
Interest 192,343 - 192,343
Effect of economic/demographic
gains or losses (676,415) - (676,415)
Effect of assumption changes 11,109 - 11,109
Contributions - employer - 247,808 (247,808)
Net investment income - 232,737 (232,737)
Benefit payments (150,673) (150,673) -
Administrative expenses - (2,928) 2,928
Other changes - - -
Net changes (552,342) 326,944 (879,286)
Balances at June 30, 2025 2,409,645$ 2,956,038$ (546,393)$
Increase (Decrease)
90
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
15. Other Postemployment Benefits – Retiree Health Plans (Continued)
Changes in Net OPEB Liability (Asset) (Continued)
The table on the previous page presents amounts associated with the primary government. The OPEB
Trust Fund financial statements present amounts associated with the primary government and custodial
entities.
Sensitivity of the Net OPEB Liability (Asset) to Changes in the Discount Rate
The following presents the net OPEB liability (asset) calculated using the discount rate of 6.50%, as
well as what the net OPEB liability (asset) would be if it were calculated using a discount rate that is
one percentage point lower (5.50%) or one percentage point higher (7.50%) than the current rate:
1%
Decrease
(5.50%)
Current
Discount
(6.50%)
1%
Increase
(7.50%)
City of Salem 12,290,371$ 10,083,529$ 8,185,770$
School Division (369,559) (546,393) (711,049)
Net OPEB Liability (Asset)
Sensitivity of the Net OPEB Liability (Asset) to Changes in Healthcare Cost Trend Rates
The following presents the net OPEB liability (asset) calculated using the current healthcare cost trend
rate as well as what the net OPEB liability (asset) would be if it were calculated using healthcare cost
trend rates that are one percentage point lower or one percentage point higher than the current rate:
1%
Decrease Rate
1%
Increase
City of Salem 8,811,846$ 10,083,529$ 11,569,588$
School Division (758,107) (546,393) (305,208)
Net OPEB Liability (Asset)
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related
to OPEB
For the year ended June 30, 2025, the City and School Division recognized OPEB expense of $356,575
and $(7,566), respectively. At June 30, 2025, the City and School Division reported deferred outflows
of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows
of Resources
Deferred Inflows
of Resources
City of Salem
Differences between expected and actual
experience 1,190,261$ 3,877,015$
Changes in assumptions 835,813 35,452
Net difference between projected and actual
earnings on plan investments - 122,179
Total 2,026,074$ 4,034,646$
91
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
15. Other Postemployment Benefits – Retiree Health Plans (Continued)
OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related
to OPEB (Continued)
Deferred Outflows
of Resources
Deferred Inflows
of Resources
School Division
Differences between expected and actual
experience 228,091$ 600,632$
Changes in assumptions 56,465 48,303
Net difference between projected and actual
earnings on plan investments - 30,900
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB
will be recognized in OPEB expense as follows:
16. Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit
Virginia Retirement System OPEB Plans
In addition to their participation in the pension plans offered through VRS, the City and School Division
also participate in various cost sharing and agent multi-employer other postemployment benefit plans,
described as follows.
Plan Description – Group Life Insurance Program
All full-time, salaried, permanent employees of the City and School Division are automatically covered
by the VRS Group Life Insurance (GLI) Program upon employment. In addition to the basic group life
insurance benefit, members are also eligible to elect additional coverage for themselves as well as a
spouse or dependent children through the Optional Group Life Insurance Program. For members who
elect the optional group life insurance coverage, the insurer bills employers directly for the premiums.
Employers deduct these premiums from members’ paychecks and pay the premiums to the insurer.
Since this is a separate and fully insured program, it is not included as part of the GLI Program OPEB.
Specific information for the GLI Program is available at https://www.varetire.org/benefits-and-
programs/benefits/life-insurance. The GLI Program is administered by the VRS, along with pensions
and other OPEB plans, for public employer groups in the Commonwealth of Virginia. This plan is
considered a multiple-employer, cost sharing plan.
Year ended June 30
2026 80,745$ (27,838)$
2027 (166,090) (82,122)
2028 (289,949) (62,399)
2029 (423,259) (49,839)
2030 (636,854) (78,039)
Thereafter (573,165) (95,042)
City of Salem School Division
92
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
16. Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit (Continued)
Plan Description – Political Subdivision Health Insurance Credit Program
All full-time, salaried permanent (non-professional) employees of the School Division are automatically
covered by the Political Subdivision Health Insurance Credit (HIC) Program. The Political Subdivision
HIC provides all the same benefits as the Teacher HIC described below, except the Political Subdivision
HIC Program is considered a multi-employer, agent defined benefit plan. As of the June 30, 2024,
actuarial valuation, the following School Division employees were covered by the benefit terms of the
Political Subdivision HIC Program:
Inactive members or their beneficiaries
currently receiving benefits 41
Inactive members:
Vested inactive members 1
Inactive members active elsewere in VRS 18
Total inactive members 19
Active members 66
Total covered employees 126
School Division
(Non-Professional)
Plan Description – Teacher Employee Health Insurance Credit Program
All full time, salaried permanent (professional) employees of the School Division and other Virginia
public school divisions are automatically covered by the VRS Teacher Employee Health Insurance
Credit (HIC) Program. Members earn one month of service credit toward the benefit for each month
they are employed and for which their employer pays contributions to VRS. The health insurance credit
is a tax-free reimbursement in an amount set by the General Assembly for each year of service credit
against qualified health insurance premiums retirees pay for single coverage, excluding any portion
covering the spouse or dependents. The credit cannot exceed the amount of the premiums and ends
upon the retiree’s death.
Specific information about the Teacher Employee HIC Program is available at https://www.varetire.org/
retirees/insurance/healthinscredit/index.html. The Teacher Employee HIC Program is administered by
the VRS, along with pensions and other OPEB plans, for public employer groups in the Commonwealth
of Virginia. It is considered a multiple-employer, cost sharing plan.
Contributions
Contributions to the VRS OPEB programs were based on actuarially determined rates from actuarial
valuations as of June 30, 2023. The actuarially determined rates were expected to finance the cost of
benefits earned by employees during the year, with an additional amount to fund any unfunded accrued
liability, with the exception of GLI, which was also combined with employee contributions. Specific
details related to the contributions for the VRS OPEB programs are as follows:
Year Ended
June 30, 2025
Year Ended
June 30, 2024
City of Salem - GLI 148,693$ 164,555$
School Division - Non-Professional GLI 7,945 9,876
School Division - Professional GLI 146,220 158,508
School Division - Political Subdivision HIC 18,722 20,302
School Division - Teacher Employee HIC 376,382 355,177
OPEB Contributions
93
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
16. Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit (Continued)
Contributions (Continued)
Contributions for the fiscal year ended June 30, 2024, were adjusted to reflect actual amounts as shown
on the VRS actuarial report rather than estimated amounts used in the prior year’s annual financial
report.
GLI Program
Governed by Code of Virginia 51.1-506 and 51.1-508 and may be impacted as a result
of funding provided to school divisions and governmental agencies by the
Virginia General Assembly
Total rate 1.18% of covered employee compensation; rate allocated 60/40, 0.71%
employee and 0.47% employer; employers may elect to pay all or part of
the employee contribution
Political Subdivision HIC Program
Governed by Code of Virginia 51.1-1402(E) and may be impacted as a result of funding
provided to governmental agencies by the Virginia General Assembly
Total rate 1.11% of covered employee compensation
Teacher Employee HIC Program
Governed by Code of Virginia 51.1-1401(E) and may be impacted as a result of funding
provided to school divisions by the Virginia General Assembly
Total rate 1.21% of covered employee compensation
OPEB Liabilities, OPEB Expense and Deferred Inflows and Outflows of Resources Related to
OPEB
The net OPEB liabilities were measured as of June 30, 2024, and the total OPEB liabilities used to
calculate the net OPEB liabilities were determined by an actuarial valuation performed as of June 30,
2023, and rolled forward to the measurement date of June 30, 2024. The covered employer’s
proportions of the net OPEB liabilities were based on the covered employer’s actuarially determined
employer contributions for the year ended June 30, 2024, relative to the total of the actuarially
determined employer contributions for all participating employers. Specific details related to the City’s
and School Division’s proportionate shares of the net VRS OPEB liabilities and VRS OPEB expenses
for the GLI Program and Teacher Employee HIC Program are as follows:
Proportionate
Share of Net
OPEB Liability
June 30, 2025 June 30, 2024 June 30, 2023
City of Salem - GLI 1,298,379$ 0.12251% 0.11707%
School Division - Non-Professional GLI 79,454 0.00712% 0.00710%
School Division - Professional GLI 1,275,722 0.11432% 0.11861%
School Division - Teacher Employee HIC 3,166,244 0.27398% 0.28008%
Employer's Proportion
94
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
16. Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit (Continued)
OPEB Liabilities, OPEB Expense and Deferred Inflows and Outflows of Resources Related to
OPEB (Continued)
OPEB Expense
Year Ended
June 30, 2025
City of Salem - GLI 34,293$
School Division - Non-Professional GLI 2,672
School Division - Professional GLI 22,971
School Division - Teacher Employee HIC 232,554
Since there was a change in proportionate share between measurement dates, portions of the OPEB
expenses above were related to deferred amounts from changes in proportion.
The net OPEB liabilities for the GLI Program and the Teacher Employee HIC Program represent each
program’s total OPEB liability determined in accordance with GASB Statement No. 74, less the
associated fiduciary net position. As of the measurement date of June 30, 2024, net OPEB liability
amounts for the entire GLI Program and the entire Teacher Employee HIC Program are as follows
(dollar amounts expressed in thousands):
GLI Program
Teacher Employee
HIC Program
Total OPEB liability 4,196,055$ 1,478,105$
Plan fiduciary net position 3,080,133 322,457
Net OPEB liability 1,115,922$ 1,155,648$
Plan fiduciary net position as a
percentage of total OPEB liability 73.41%21.82%
The total OPEB liabilities for the GLI Program and Teacher Employee HIC Program are calculated by
the VRS actuary, and each plan’s fiduciary net position is reported in the VRS financial statements.
The net OPEB liabilities are disclosed in accordance with the requirements of GASB Statement No. 74
in the VRS notes to the financial statements and required supplementary information.
95
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
16. Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit (Continued)
OPEB Liabilities, OPEB Expense and Deferred Inflows and Outflows of Resources Related to
OPEB (Continued)
Changes in the net OPEB liability of the Political Subdivision HIC Program were as follows:
Total
OPEB
Liability
(a)
Plan
Fiduciary
Net Position
(b)
Net
OPEB
Liability
(a) - (b)
Balances at June 30, 2023 206,928$ 87,222$ 119,706$
Changes for the year:
Service cost 2,737 - 2,737
Interest 13,649 - 13,649
Differences between expected
and actual experience (3,776) - (3,776)
Contributions - employer - 20,302 (20,302)
Net investment income - 8,644 (8,644)
Benefit payments (14,918) (14,918) -
Administrative expenses - (119) 119
Other changes - - -
Net changes (2,308) 13,909 (16,217)
Balances at June 30, 2024 204,620$ 101,131$ 103,489$
School Division - Political Subdivision HIC
Increase (Decrease)
In addition, for the year ended June 30, 2024, the School Division recognized OPEB expense of
$16,888 related to the Political Subdivision HIC Program.
At June 30, 2025, the City and School Division reported deferred outflows of resources and deferred
inflows of resources related to VRS OPEB from the following sources:
Deferred Outflows
of Resources
Deferred Inflows
of Resources
City of Salem - GLI
Differences between expected and actual
experience 208,273$ 32,256$
Net difference between projected and actual
earnings on program investments - 111,302
Changes in assumptions 7,528 65,441
Changes in proportion 63,161 26,053
Employer contributions subsequent to the
measurement date 148,693 -
Total 427,655$ 235,052$
96
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
16. Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit (Continued)
OPEB Liabilities, OPEB Expense and Deferred Inflows and Outflows of Resources Related to
OPEB (Continued)
Deferred Outflows
of Resources
Deferred Inflows
of Resources
School Division - Non-Professional GLI
Differences between expected and actual
experience 12,532$ 1,941$
Net difference between projected and actual
earnings on program investments - 6,697
Changes in assumptions 453 3,938
Changes in proportion 7,658 1,178
Employer contributions subsequent to the
measurement date 7,945 -
Total 28,588$ 13,754$
School Division - Professional GLI
Differences between expected and actual
experience 201,211$ 31,162$
Net difference between projected and actual
earnings on program investments - 107,530
Changes in assumptions 7,272 63,222
Changes in proportion 36,483 67,358
Employer contributions subsequent to the
measurement date 146,220 -
Total 391,186$ 269,272$
School Division - Political Subdivision HIC
Differences between expected and actual
experience 8,362$ 11,112$
Changes in assumptions 7,953 -
Net difference between projected and actual
earnings on program investments - 1,664
Employer contributions subsequent to the
measurement date 18,722 -
School Division - Teacher Employee HIC
Differences between expected and actual
experience -$ 150,009$
Net difference between projected and actual
earnings on program investments - 11,262
Changes in assumptions 54,545 -
Changes in proportion 97,480 114,349
Employer contributions subsequent to the
measurement date 376,382 -
97
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
16. Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit (Continued)
OPEB Liabilities, OPEB Expense and Deferred Inflows and Outflows of Resources Related to
OPEB (Continued)
The deferred outflows of resources related to OPEB resulting from the City’s and School Division’s
contributions subsequent to the measurement date will be recognized as reductions of the net OPEB
liabilities in the fiscal year ending June 30, 2026. Other amounts reported as deferred outflows of
resources and deferred inflows of resources related to VRS OPEB will be recognized in OPEB expense
in future reporting periods as follows:
Year Ended
June 30
2026 (54,921)$
2027 28,913
2028 15,757
2029 24,137
2030 30,024
GLI
City of Salem
Year Ended
June 30
2026 (2,064)$ (62,296)$ 5,157$ (30,424)$
2027 3,434 21,955 (669) (18,090)
2028 2,430 2,572 (434) (21,463)
2029 1,818 1,413 (515) (17,001)
2030 1,271 12,050 - (21,985)
Thereafter - - - (14,632)
School Division
GLI
Non-Professional
GLI
Professional
Political
Subdivision HIC
Teacher
Employee HIC
Actuarial Assumptions and Other Inputs
The total VRS OPEB liability was determined using the following assumptions based on an actuarial
valuation date of June 30, 2023, applied to all periods included in the measurement and rolled forward
to the measurement date of June 30, 2024:
Inflation 2.50%
Salary increases, including inflation
Locality – General employees 3.50% - 5.35%
Locality – Hazardous duty employees 3.50% - 4.75%
Teachers 3.50% - 5.95%
Investment rate of return, net of expenses,
Including inflation 6.75%
Mortality rates used for the various VRS OPEB plans are the same as those used for the actuarial
valuations of the VRS pension plans. The mortality rates are discussed in detail in note 12.
98
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
16. Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit (Continued)
Long-Term Expected Rate of Return
The long-term expected rate of return on VRS investments was determined using a log-normal
distribution analysis in which best-estimate ranges of expected future real rates of return (expected
returns, net of OPEB investment expense and inflation) are developed for each major asset class.
These ranges are combined to produce the long-term expected rate of return by weighting the expected
future real rates of return by the target asset allocation percentage and by adding expected inflation.
The target asset allocation and best estimate of arithmetic real rates of return for each major asset
class are summarized in the following table:
Asset Class (Strategy)
Target
Allocation
Arithmetic
Long-Term
Expected
Rate of Return
Weighted
Average
Long-Term
Expected
Rate of Return
Public Equity 32.00%6.70%2.14%
Fixed Income 16.00%5.40%0.86%
Credit Strategies 16.00%8.10%1.30%
Real Assets 15.00%7.20%1.08%
Private Equity 15.00%8.70%1.31%
PIP - Private Investment Partnership 1.00%8.00%0.08%
Diversifying Strategies 6.00%5.80%0.35%
Cash 2.00%3.00%0.06%
Leverage (3.00%)3.50% (0.11%)
Total 100.00%7.07%
* The above allocation provides for a one-year expected return of 7.07% (includes 2.50% inflation
assumption). However, one-year returns do not take into account the volatility present in each of the
asset classes. In setting the long-term expected rate of return for the System, stochastic projections
are employed to model future returns under various economic conditions. The results provide a range
of returns over various time periods that ultimately provide a median return of 7.10%, including expected
inflation of 2.50%. On June 15, 2023, the VRS Board elected a long-term rate of 6.75%, which was
roughly at the 45th percentile of expected long-term results of the VRS fund asset allocation at that time,
providing a median return of 7.14%, including inflation of 2.50%.
Discount Rate
The discount rate used to measure the GLI and HIC OPEB liabilities was 6.75%. The projection of
cash flows used to determine the discount rate assumed that System member contributions will be
made in accordance with the VRS funding policy at rates equal to the actuarially determined
contribution rates adopted by the VRS Board of Trustees. Through the fiscal year ending June 30,
2024, the rate contributed by the employer for the OPEB liabilities will be subject to the portion of the
VRS Board-certified rates that are funded by the Virginia General Assembly, which was 113% of the
actuarially determined contribution rate for GLI and 100% of the actuarially determined contribution rate
for all other OPEB plans. From July 1, 2024, on, participating employers are assumed to contribute
100% of the actuarially determined contribution rates. Based on those assumptions, the OPEB plans’
fiduciary net positions were projected to be available to make all projected future benefit payments of
eligible employees. Therefore, the long-term expected rate of return was applied to all periods of
projected benefit payments to determine the total OPEB liability.
99
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
16. Other Postemployment Benefits – Group Life Insurance and Health Insurance Credit (Continued)
Sensitivity of the Net OPEB Liabilities to Changes in the Discount Rate
The following presents the City’s and School Division’s net VRS OPEB liabilities, as well as what the
City’s and School Division’s net VRS OPEB liabilities would be if they were calculated using a discount
rate that is one percentage point lower (5.75%) or one percentage point higher (7.75%) than the current
rate:
1%
Decrease
(5.75%)
Current
Discount
(6.75%)
1%
Increase
(7.75%)
City of Salem - GLI 2,019,148$ 1,298,379$ 716,093$
School Division - Non-Professional GLI 123,561 79,454 43,821
School Division - Professional GLI 1,983,914 1,275,722 703,597
School Division - Political Subdivision HIC 122,972 103,489 86,815
School Division - Teacher Employee HIC 3,600,810 3,166,244 2,797,911
Net OPEB Liability
OPEB Plan Fiduciary Net Positions
Information about the various VRS OPEB plan fiduciary net positions is available in the separately
issued VRS 2024 Annual Comprehensive Financial Report. A copy of the report may be downloaded
from the VRS website at https://www.varetire.org/media/shared/pdf/publications/2024-annual-
report.pdf, or by writing to the System’s Chief Financial Officer at P.O. Box 2500, Richmond, VA, 23218-
2500.
Payables to the OPEB Plans
At June 30, 2025, the following amounts were payable to VRS for the legally required contributions
related to the June 2025 payroll:
Payable to VRS
June 30, 2025
City of Salem - GLI 32,347$
School Division - Non-Professional GLI 1,737
School Division - Professional GLI 35,556
School Division - Political Subdivision HIC 1,675
School Division - Teacher Employee HIC 36,460
17. Summary of Other Postemployment Benefit Elements
A summary of the other postemployment benefit financial statement elements is as follows:
Governmental
Activities Activities
Total Primary
Government
Component
Units
OPEB Expense
Retiree Health Plan 281,535$ 75,040$ 356,575$ (7,566)$
VRS GLI 27,131 7,162 34,293 25,643
VRS Political Subdivision HIC - - - 16,888
VRS Teacher Employee HIC - - - 232,554
Total OPEB Expense 308,666$ 82,202$ 390,868$ 267,519$
Net OPEB Asset
(Continued)
100
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
17. Summary of Other Postemployment Benefit Elements (Continued)
Governmental
Activities Activities
Total Primary
Government
Component
Units
Net OPEB Liability
Retiree Health Plan 7,581,900$ 2,501,629$ 10,083,529$ -$
VRS GLI 1,011,776 286,603 1,298,379 1,355,176
VRS Political Subdivision HIC - - - 103,489
VRS Teacher Employee HIC - - - 3,166,244
Deferred Outflows of Resources
Differences between expected and actual
experience
Retiree Health Plan 939,777$ 250,484$ 1,190,261$ 228,091$
VRS GLI 164,781 43,492 208,273 213,743
VRS Political Subdivision HIC - - - 8,362
Changes in assumptions
Retiree Health Plan 659,920 175,893 835,813 56,465
VRS GLI 5,955 1,573 7,528 7,725
VRS Political Subdivision HIC - - - 7,953
VRS Teacher Employee HIC - - - 54,545
Changes in proportion
Retiree Health Plan 49,972 13,189 63,161 -
VRS GLI - - - 44,141
VRS Teacher Employee HIC - - - 97,480
Employer contributions subsequent to the
measurement date
VRS GLI 117,687 31,006 148,693 154,165
VRS Political Subdivision HIC - - - 18,722
VRS Teacher Employee HIC - - - 376,382
Deferred Inflows of Resources
Differences between expected and actual
experience
Retiree Health Plan 3,061,115$ 815,900$ 3,877,015$ 600,632$
VRS GLI 25,521 6,735 32,256 33,103
VRS Political Subdivision HIC - - - 11,112
VRS Teacher Employee HIC - - - 150,009
Net difference between projected and actual
earnings on program investments
Retiree Health Plan 96,467 25,712 122,179 30,900
VRS GLI 88,061 23,241 111,302 114,227
VRS Political Subdivision HIC - - - 1,664
VRS Teacher Employee HIC - - - 11,262
Changes in assumptions
Retiree Health Plan 27,991 7,461 35,452 48,303
VRS GLI 51,776 13,665 65,441 67,160
Changes in proportion
VRS GLI 20,612 5,441 26,053 68,536
VRS Teacher Employee HIC - - - 114,349
101
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
18. Commitments and Contingencies
Construction Commitments
Active construction projects at the end of the year are as follows:
Spent
To Date
Remaining
Contract
Apperson Drive Bridge Replacement 1,211,263$ 5,940,870$
Colorado Street Bridge Replacement 5,224,880 686,384
Eddy Avenue Bridge Project 488,499 476,040
Elizabeth Campus Greenway 373,523 196,815
Fire Station 2 Renovation 1,035,877 449,851
Franklin Street Water Tank Replacement 680,155 25,659
Oakey's Pickleball Court Renovation 154,571 126,329
Well Pump Stations 4 & 5 1,530,810 1,239,153
10,699,578$ 9,141,101$
Electrical Service
On July 1, 2006, the City entered into an agreement with American Electric Power Service Corporation
to purchase electricity for consumption and resale to City residents. The rates are recalculated annually
based on the supplier’s cost. As part of the agreement, an annual cost true-up is required based upon
American Electric Power’s FERC filing. The City’s policy is to recognize the true-up as an expense
when it is billed. The true-up for December 31, 2024, resulted in an expense of $1,036,940 in the
current fiscal year. The agreement expires May 31, 2026, with two possible five-year period renewals
and may be terminated under certain circumstances.
On July 1, 2006, the City entered into an agreement with the United States Department of Energy to
purchase electricity during American Electric Power’s peak usage periods. The agreement requires a
37-month notification prior to termination.
Water and Wastewater Treatment Contract
On July 1, 2021, the City entered into an agreement with the Western Virginia Water Authority to sell
surplus water at a bulk rate determined by a mutually agreed upon formula. The agreement
automatically renews for 10-year terms upon expiration and requires a 24-month notification prior to
termination.
On November 1, 2003, the City entered into an agreement with the City of Roanoke, Virginia for the
transportation and treatment of wastewater and to fund a portion of certain sewage treatment plant
improvements. Rates for the former services are adjusted annually, while the costs recognized by the
City for the latter have been capitalized as the sewage treatment contract in capital assets. The
agreement expires October 31, 2033.
On July 1, 2004, the Western Virginia Water Authority (WVWA) was created by the County of Roanoke
and the City of Roanoke. The WVWA is a full-service authority that provides water and wastewater
treatment to the Roanoke Valley region. This authority assumed the previously mentioned wastewater
treatment contractual obligation.
Special Services
On July 1, 1973, the City entered into an agreement with the County of Roanoke, Virginia for social
services, agricultural and home demonstration services and jail services. The agreement can be
renewed or terminated at the end of any two-year period with proper notice.
102
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
18. Commitments and Contingencies (Continued)
Participation Agreement
On October 10, 2016, the City entered into a participation agreement with the Western Virginia Regional
Industrial Facility Authority (WVRIFA), the County of Roanoke, and the City of Roanoke to acquire the
property at Wood Haven Road to be used for an industrial park or other economic development
purpose. The City’s proportionate share of this agreement is 11.6% and costs will not exceed
$1,200,000 payable through 2037.
Consent Order
On December 8, 2005, the Virginia Department of Environmental Quality issued a State Water Control
Board Enforcement Action Special Order by Consent to the City for the purpose of resolving certain
alleged violations of the State Water Control Law and the Regulations. The action requires the City to
identify sources of inflow and infiltration into the sanitary sewer system that lead to overflows and
Wastewater Treatment Plant bypasses and perform actions to improve the system on the approved
schedule as defined in the Corrective Action Plan completed on September 28, 2007. The project costs
through 2029 are anticipated to be approximately $35.1 million.
Special Purpose Grants
Special purpose grants are subject to audit to determine compliance with their requirements. City
officials believe that if any refunds are required, they will be immaterial.
Litigation
Various claims and lawsuits are pending against the City. In the opinion of management, after
consulting with legal counsel, the potential loss on all claims and lawsuits will not materially affect the
City’s financial position.
19. Tax Abatements
Under the authority provided by the Code of Virginia sections 15.2-4905 and 58.1-3221, the City, along
with the Economic Development Authority, entered into several performance agreements with
companies to provide economic development incentive payments for rehabilitation, renovation, and
replacement of commercial or industrial properties. Each company must meet certain capital
expenditure and development requirements as specified in the performance agreement in order to
qualify for the incentive payments. Incentive payments may include one of the following or any
combination of the following:
Annual rebate payments equal to the difference in additional real estate taxes resulting from
rehabilitation, renovation, or replacement of the associated property.
Annual rebate payments based on personal property taxes, machinery and tools tax, retail
sales tax, meals tax, lodging tax, and business license tax received by the City from the
company.
One-time grant payments to assist in costs of rehabilitation, renovation, or replacement of the
associated property.
Rebate payments commence upon completion of the rehabilitation, renovation, or replacement, or on
January 1 of the year following completion of the rehabilitation, renovation, or replacement and shall
run for a period as specified in each performance agreement, typically between five and ten years. In
fiscal year 2025, tax abatements for economic development incentives totaled $383,039.
103
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
20. Jointly Governed Organizations
The following entities are considered to be jointly governed. The City has no ongoing financial
responsibility or interest in jointly governed organizations.
Roanoke Valley Resource Authority
The County of Roanoke, the Cities of Roanoke and Salem, and the Town of Vinton jointly participate in
the Roanoke Valley Resource Authority (RVRA), which operates the regional sanitary landfill, waste
collection and transfer station, and related treatment facilities. RVRA is governed by a seven-member
board, of which one member is appointed by the City. The City has control over the budget and
financing for RVRA only to the extent of representation by the board member appointed. The
participating localities are each responsible for their pro rata share, based on population, of any year-
end operating deficit. For the fiscal year ended June 30, 2025, the City remitted $933,459 to RVRA for
services. Financial statements may be obtained from RVRA at 1020 Hollins Road NE, Roanoke,
Virginia 24012.
Blue Ridge Behavioral Healthcare
The Counties of Botetourt, Craig and Roanoke and the Cities of Roanoke and Salem formed Blue Ridge
Behavioral Healthcare (BRBH) to provide a system of comprehensive community mental health,
intellectual disability and substance abuse services. BRBH is governed by a 16-member board; three
members are appointed by the City. Each locality’s financial obligation is based on the type and amount
of services performed for individuals in the locality. For the year ended June 30, 2025, the City remitted
$209,828 to BRBH for services. Financial statements may be obtained from BRBH at 301 Elm Avenue
SW, Roanoke, Virginia, 24016.
Roanoke Valley Detention Commission
The Counties of Botetourt, Franklin and Roanoke and the Cities of Roanoke and Salem formed the
Roanoke Valley Detention Commission (Commission) to renovate, expand and operate a detention
facility for juveniles. The Commission is governed by a six-member board, of which one member is
appointed by the City. Each locality’s financial obligation is calculated as its percentage of utilization
or average daily population, for the previous three fiscal years. The Commission has the authority to
issue debt and such debt is the responsibility of the Commission. For the year ended June 30, 2025,
the City remitted $310,743 to the Commission for per diem charges. Financial statements may be
obtained from the Commission at 498 Coyner Springs Road, Roanoke, Virginia 24012.
Roanoke Valley Regional Fire/EMS Training Center
The County of Roanoke, the Cities of Roanoke and Salem and the Town of Vinton jointly operate a
fire/EMS training center (Center). The Center is governed by a committee designated by the
participating jurisdictions. New fire/EMS recruits are required to take a 17-week training course at the
facility before being assigned to a station. After completion of the training, the new recruits are state
certified. Each jurisdiction is responsible for a percentage of the annual operating costs of the facility.
The City of Salem is responsible for 8% of the annual operating costs. For the year ended June 30,
2025, the City remitted $9,600 for operating costs of the facility. Financial statements may be obtained
from the Center at 1220 Kessler Mill Road, Salem, Virginia 24153.
Western Virginia Regional Jail Authority
The Counties of Franklin, Montgomery and Roanoke and the City of Salem formed the Western Virginia
Regional Jail Authority (Jail Authority) to develop and operate a regional jail. The Jail Authority is
governed by a 12-member board; three from each participating locality. Each locality’s financial
obligation, which includes operating expenses and debt, is based on the number of prisoner days used
and a share of the capital costs to build the facility. For the year ended June 30, 2025, the City remitted
$1,104,427 for per diem charges and $320,705 for debt service to the Jail Authority. Financial
statements may be obtained from the Jail Authority at 5885 West River Road, Salem, Virginia 24153.
104
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
20. Jointly Governed Organizations (Continued)
Roanoke Valley Broadband Authority
The Counties of Botetourt and Roanoke and the Cities of Salem and Roanoke formed the Roanoke
Valley Broadband Authority (RVBA) in order to acquire, finance, construct, operate, manage, and
maintain a broadband system and related facilities pursuant to the Virginia Wireless Services
Authorities Act. RVBA is governed by a five-member board, of which one member is appointed by the
City. Based upon participation in the fiber expansion project, the Cities of Salem and Roanoke share
equally in the operating and debt service costs of the Authority. For the year ending June 30, 2025,
the City remitted $0 for operating costs and $326,080 for debt service to the RVBA. Financial
statements may be obtained from RVBA at 601 South Jefferson Street SW, Suite 110, Roanoke,
Virginia 24011.
Western Virginia Regional Industrial Facility Authority
The Counties of Botetourt, Roanoke and Franklin, the Cities of Roanoke and Salem and the Town of
Vinton formed the Western Virginia Regional Industrial Facility Authority (WVRIFA) in order to enhance
the economic base of each such locality through the developing, owning and operating of one or more
facilities on a cooperative basis in the region. WVRIFA is governed by a twelve-member board, of
which two members are appointed by the City. Each locality’s financial obligation is based on their
percentage of participation in each economic development project. For the year ended June 30, 2025,
the City remitted $8,020 for operating budget member dues and $97,310 for debt service to WVRIFA.
Financial statements may be obtained from WVRIFA at PO Box 2569, Roanoke, Virginia 24010.
Roanoke Valley Governor’s School
The Counties of Bedford, Botetourt, Craig, Franklin and Roanoke and the Cities of Roanoke and Salem
jointly participate in a regional education program focusing on science, technology, engineering and
mathematics operated by Roanoke Valley Governor’s School (RVGS). RVGS is governed by a seven
member board, with one member from each participating locality. The School Division has control over
budget and financing only to the extent of representation by the one board member appointed. Each
locality’s financial obligation is based on their proportionate share of students attending RVGS. For the
year ended June 30, 2025, the School Division remitted $77,578 for services. Financial statements may
be obtained from RVGS at 2104 Grandin Road, Roanoke, Virginia 24015.
Roanoke Regional Airport Commission
The County of Roanoke and the Cities of Roanoke and Salem jointly participate in the Roanoke
Regional Airport Commission (Commission), owner and operator of the Roanoke-Blacksburg Regional
Airport. The Commission is governed by a seven-member board, of which one member is appointed
by the City. Financial obligations of participating localities include any year end operating deficit and
the current payment with respect to approved capital expenditures. Each locality’s pro rata financial
obligation is based on their population. For the year ended June 30, 2025, the City did not have a
financial obligation to the Commission. Financial statements may be obtained from the Commission at
5202 Aviation Drive NW, Roanoke, VA 24012.
21. Accounting Change and Restatement
In fiscal year 2025, the City adopted GASB Statement No. 101, Compensated Absences. This
statement updated guidance for the recognition and measurement of leave not yet used and leave used
but not yet paid in cash or settled through non-cash means. The adoption of this statement resulted in
adjustments to the City’s and School Division’s beginning compensated absences liabilities and
restatement of beginning net positions.
105
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CITY OF SALEM, VIRGINIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025
21. Accounting Change and Restatement (Continued)
The following is a summary of the restatement of beginning net positions:
Governmental
Activities
Business-Type
Activities Total
Component
Units
Net position, beginning, as reported previously 130,900,856$ 133,261,947$ 264,162,803$ 59,898,908$
Recognition of compensated absences
liabilities in accordance with GASB
Statement No.101 (152,174) (68,480) (220,654) (2,292,959)
130,748,682$ 133,193,467$ 263,942,149$ 57,605,949$
Primary Government
Electric
Water and
Sewer
Nonmajor
Proprietary
Funds Total
Internal
Service
Fund
Net position, beginning, as reported
previously 57,142,354$ 75,325,476$ 794,117$ 133,261,947$ 3,476,741$
Recognition of compensated
absences liabilities in accordance
with GASB Statement No.101 (27,241) (19,110) (22,129) (68,480) (467)
57,115,113$ 75,306,366$ 771,988$ 133,193,467$ 3,476,274$
Proprietary Funds
Enterprise Funds
School Division
Economic
Development
Authority Total
Net position, beginning, as reported previously 59,210,289$ 688,619$ 59,898,908$
Recognition of compensated absences
liabilities in accordance with GASB
Statement No.101 (2,292,959) - (2,292,959)
Component Units
22. New Accounting Standards
The GASB has issued Statement No. 103, Financial Reporting Model Improvements, to enhance
financial reporting by updating standards for management’s discussion and analysis, unusual or
infrequent item reporting, presentation of proprietary fund statement reports, major component unit
information and budgetary comparison information. The provisions of this statement are effective for
fiscal years beginning after June 15, 2025. Management has not completed the process of evaluating
the impact that will result from adoption of the standard and is, therefore, unable to disclose the impact
of adoption.
The GASB has issued Statement No. 104, Disclosure of Certain Capital Assets, to enhance financial
reporting by disclosing certain capital assets separately by major class. The provisions of this
statement are effective for fiscal years beginning after June 15, 2025. Management has not completed
the process of evaluating the impact that will result from adoption of the standard and is, therefore,
unable to disclose the impact of adoption.
106
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REQUIRED SUPPLEMENTARY INFORMATION
The Required Supplementary Information subsection of the City of Salem, Virginia’s Annual
Comprehensive Financial Report includes changes in the net pension liability (asset) and related ratios, the
employer’s share of net pension liability for the VRS Teacher Retirement Plan, employer pension
contributions for the VRS Retirement Plan and VRS Teacher Retirement Plan, changes in net OPEB liability
and related ratios, and employer other postemployment benefits contributions.
107
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EXHIBIT 15a
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Total pension liability
Service cost 3,533,139$ 2,993,558$ 2,677,959$ 2,579,718$ 2,591,870$ 2,379,695$ 2,306,014$ 2,482,886$ 2,507,103$ 2,505,415$
Interest 15,116,506 14,793,944 14,410,668 13,532,366 13,245,037 13,021,673 12,687,766 12,477,728 12,159,380 12,004,363
Difference between expected and actual experience 8,563,540 1,101,060 897,327 (1,898,137) 1,086,023 901,477 351,330 (1,567,004) 906,524 (2,262,692)
Changes in assumptions - - - 7,635,262 - 5,416,334 - 279,953 - -
Benefit payments, including refunds of employee contributions (14,114,982) (13,582,507) (12,998,412) (12,415,757) (12,314,513) (11,777,457) (11,091,760) (10,997,027) (10,244,175) (9,521,624)
Net change in total pension liability 13,098,203 5,306,055 4,987,542 9,433,452 4,608,417 9,941,722 4,253,350 2,676,536 5,328,832 2,725,462
Total pension liability - beginning 225,457,808 220,151,753 215,164,211 205,730,759 201,122,342 191,180,620 186,927,270 184,250,734 178,921,902 176,196,440
Total pension liability - ending 238,556,011$ 225,457,808$ 220,151,753$ 215,164,211$ 205,730,759$ 201,122,342$ 191,180,620$ 186,927,270$ 184,250,734$ 178,921,902$
Plan fiduciary net position
Contributions - employer 5,969,000$ 5,232,222$ 4,351,329$ 4,093,089$ 3,730,748$ 3,615,284$ 3,449,144$ 3,496,819$ 3,915,838$ 3,942,152$
Contributions - employee 1,461,014 1,260,072 1,178,545 1,214,809 1,144,061 1,102,819 1,061,292 1,106,906 1,149,948 1,094,070
Net investment income 18,005,127 11,690,238 7,131 41,862,509 3,024,486 10,202,403 11,076,102 16,881,766 2,383,779 6,436,800
Benefit payments, including refunds of employee contributions (14,114,982) (13,582,507) (12,998,412) (12,415,757) (12,314,513) (11,777,457) (11,091,760) (10,997,027) (10,244,175) (9,521,624)
Administrative expense (124,386) (119,677) (120,750) (108,142) (107,374) (106,073) (99,013) (101,645) (91,609) (91,265)
Other 3,430 4,677 3,519 3,255 (3,719) (6,401) (9,719) (14,845) (1,041) (1,350)
Net change in plan fiduciary net position 11,199,203 4,485,025 (7,578,638) 34,649,763 (4,526,311) 3,030,575 4,386,046 10,371,974 (2,887,260) 1,858,783
Plan fiduciary net position - beginning 186,742,690 182,257,665 189,836,303 155,186,540 159,712,851 156,682,276 152,296,230 141,924,256 144,811,516 142,952,733
Plan fiduciary net position - ending 197,941,893$ 186,742,690$ 182,257,665$ 189,836,303$ 155,186,540$ 159,712,851$ 156,682,276$ 152,296,230$ 141,924,256$ 144,811,516$
Net pension liability - ending 40,614,118$ 38,715,118$ 37,894,088$ 25,327,908$ 50,544,219$ 41,409,491$ 34,498,344$ 34,631,040$ 42,326,478$ 34,110,386$
Plan fiduciary net position as a percentage of the total
pension liability 82.98% 82.83% 82.79% 88.23% 75.43% 79.41% 81.96% 81.47% 77.03% 80.94%
Covered payroll 29,360,551$ 25,736,458$ 23,869,057$ 22,452,490$ 22,944,330$ 22,234,219$ 21,264,760$ 21,558,687$ 21,598,665$ 21,743,806$
Net pension liability as a percentage of
covered payroll 138.33% 150.43% 158.76% 112.81% 220.29% 186.24% 162.23% 160.64% 195.97% 156.87%
The amounts presented have a measurement date (plan year) of the previous fiscal year end.
Plan Year
YEAR ENDED JUNE 30, 2025
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS
City of Salem
10
8
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EXHIBIT 15b
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Total pension liability
Service cost 158,192$ 126,854$ 118,969$ 106,418$ 119,513$ 130,680$ 130,240$ 120,806$ 124,227$ 132,051$
Interest 391,474 378,463 361,795 344,320 350,152 348,873 350,464 345,744 347,691 337,943
Changes of assumptions - - - 150,153 - 134,293 - - - -
Difference between expected and actual experience 189,347 73,188 132,716 (89,731) (195,286) (81,471) (177,270) (39,860) (182,245) (45,142)
Changes in assumptions - - - - - - - (23,501) - -
Benefit payments, including refunds of employee contributions (449,053) (385,122) (363,739) (378,725) (342,849) (314,833) (337,479) (334,040) (300,945) (270,236)
Net change in total pension liability 289,960 193,383 249,741 132,435 (68,470) 217,542 (34,045) 69,149 (11,272) 154,616
Total pension liability - beginning 5,865,954 5,672,571 5,422,830 5,290,395 5,358,865 5,141,323 5,175,368 5,106,219 5,117,491 4,962,875
Total pension liability - ending 6,155,914$ 5,865,954$ 5,672,571$ 5,422,830$ 5,290,395$ 5,358,865$ 5,141,323$ 5,175,368$ 5,106,219$ 5,117,491$
Plan fiduciary net position
Contributions - employer 18,737$ 17,162$ 22,143$ 19,987$ 39,178$ 40,178$ 51,406$ 51,554$ 92,100$ 93,028$
Contributions - employee 79,846 73,370 65,114 57,197 58,791 57,762 61,121 61,318 58,188 59,073
Net investment income 636,787 415,500 (4,145) 1,516,515 110,040 369,207 399,866 608,458 86,505 228,863
Benefit payments, including refunds of employee contributions (449,053) (385,122) (363,739) (378,725) (342,849) (314,833) (337,479) (334,040) (300,945) (270,236)
Administrative expense (4,471) (4,290) (4,345) (3,965) (3,871) (3,796) (3,562) (3,661) (3,256) (3,202)
Other 124 166 155 141 (128) (231) (350) (535) (37) (47)
Net change in plan fiduciary net position 281,970 116,786 (284,817) 1,211,150 (138,839) 148,287 171,002 383,094 (67,445) 107,479
Plan fiduciary net position - beginning 6,698,954 6,582,168 6,866,985 5,655,835 5,794,674 5,646,387 5,475,385 5,092,291 5,159,736 5,052,257
Plan fiduciary net position - ending 6,980,924$ 6,698,954$ 6,582,168$ 6,866,985$ 5,655,835$ 5,794,674$ 5,646,387$ 5,475,385$ 5,092,291$ 5,159,736$
Net pension liability (asset) - ending (825,010)$ (833,000)$ (909,597)$ (1,444,155)$ (365,440)$ (435,809)$ (505,064)$ (300,017)$ 13,928$ (42,245)$
Plan fiduciary net position as a percentage of the total
pension liability 113.40% 114.20% 116.04% 126.63% 106.91% 108.13% 109.82% 105.80% 99.73% 100.83%
Covered payroll 975,885$ 893,854$ 962,739$ 869,000$ 1,061,734$ 1,088,835$ 1,187,206$ 1,190,624$ 1,173,248$ 1,185,071$
Net pension liability (asset) as a percentage of
covered payroll (84.54%) (93.19%) (94.48%) (166.19%) (34.42%) (40.03%) (42.54%) (25.20%)1.19% (3.56%)
The amounts presented have a measurement date (plan year) of the previous fiscal year end.
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN NET PENSION LIABILITY (ASSET) AND RELATED RATIOS
YEAR ENDED JUNE 30, 2025
Plan Year
School Division
10
9
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Contributions in
Relation to Contributions
Contractually Contractually Contribution as a % of
Year Ended Required Required Deficiency Covered Covered
June 30 Contribution Contribution (Excess) Payroll Payroll
(a) (b) (a-b) (c) (b/c)
2025 6,242,476$ 6,242,476$ -$ 31,479,960$ 19.83%
2024 5,969,000 5,969,000 - 29,360,551 20.33%
2023 5,232,222 5,232,222 - 25,736,458 20.33%
2022 4,351,329 4,351,329 - 23,869,057 18.23%
2021 4,093,089 4,093,089 - 22,452,490 18.23%
2020 3,730,748 3,730,748 - 22,944,330 16.26%
2019 3,615,284 3,615,284 - 22,234,219 16.26%
2018 3,449,144 3,449,144 - 21,264,760 16.22%
2017 3,496,819 3,496,819 - 21,558,687 16.22%
2016 3,915,838 3,915,838 - 21,598,665 18.13%
2025 61,222$ 61,222$ -$ 1,710,112$ 3.58%
2024* 18,737 18,737 - 975,885 1.92%
2023 17,162 17,162 - 893,854 1.92%
2022 22,143 22,143 - 962,739 2.30%
2021 19,987 19,987 - 869,000 2.30%
2020 39,178 39,178 - 1,061,734 3.69%
2019**40,178 40,178 - 1,088,835 3.69%
2018 51,406 51,406 - 1,187,206 4.33%
2017 51,554 51,554 - 1,190,624 4.33%
2016 92,100 92,100 - 1,173,248 7.85%
** Prior to 2019, VRS contributions were made over twelve months for all employees, regardless of contract
term. In fiscal year 2019, the School Division began contributing to VRS over each employee's contract term.
For employees with contract terms less than twelve months, contributions and covered payroll recognized in
fiscal year 2019 include amounts accrued for July and August of 2018, in addition to the full annual amount for
fiscal year 2019.
* Revised to reflect actual 2024 amounts as shown in the VRS actuarial report rather than estimated amounts
used in the prior year ACFR.
City of Salem
EXHIBIT 16
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF EMPLOYER PENSION CONTRIBUTIONS
YEAR ENDED JUNE 30, 2025
School Division (Non-Professional Staff)
110
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Employer's Share
Employer's of the Net
Employer's Proportionate Pension Liability Plan Fiduciary
Plan Proportion of Share of the as a % of Net Position as a
Year Ended the Net Pension Net Pension Covered Covered % of the Total
June 30 Liability Liability Payroll Payroll Pension Liability
(a) (b) (a/b)
2024 0.27681% 25,983,974$ 28,091,468$ 92.50% 84.52%
2023 0.28247% 28,549,821 26,828,965 106.41% 82.45%
2022 0.28368% 27,008,034 25,356,474 106.51% 82.61%
2021 0.27131% 21,062,060 23,117,413 91.11% 85.46%
2020 0.27321% 39,759,230 23,135,236 171.86%71.47%
2019 0.27613% 36,340,277 22,568,718 161.02%73.51%
2018 0.28140% 33,092,000 22,299,761 148.40%74.81%
2017 0.27878% 34,284,000 21,639,120 158.44%72.92%
2016 0.28026% 39,276,000 21,368,521 183.80%68.28%
2015 0.28555% 35,941,000 21,230,718 169.29%70.68%
The amounts presented have a measurement date (plan year) of the previous fiscal year end.
YEAR ENDED JUNE 30, 2025
VRS TEACHER RETIREMENT PLAN
EXHIBIT 17
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF EMPLOYER'S SHARE OF NET PENSION LIABILITY
111
Page 344 of 442
Contributions in
Relation to Contributions
Contractually Contractually Contribution as a % of
Year Ended Required Required Deficiency Covered Covered
June 30 Contribution Contribution (Excess) Payroll Payroll
(a) (b) (a-b) (c) (b/c)
2025 4,420,905$ 4,420,905$ -$ 31,111,224$ 14.21%
2024* 4,668,802 4,668,802 - 28,091,468 16.62%
2023 4,458,974 4,458,974 - 26,828,965 16.62%
2022 4,214,246 4,214,246 - 25,356,474 16.62%
2021 3,842,114 3,842,114 - 23,117,413 16.62%
2020 3,627,605 3,627,605 - 23,135,236 15.68%
2019** 3,538,775 3,538,775 - 22,568,718 15.68%
2018 3,639,321 3,639,321 - 22,299,761 16.32%
2017 3,172,295 3,172,295 - 21,639,120 14.66%
2016 3,004,414 3,004,414 - 21,368,521 14.06%
EXHIBIT 18
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF EMPLOYER PENSION CONTRIBUTIONS
** Prior to 2019, VRS contributions were made over twelve months for all employees, regardless of contract
term. In fiscal year 2019, the School Division began contributing to VRS over each employee's contract term.
For employees with contract terms less than twelve months, contributions and covered payroll recognized in
fiscal year 2019 include amounts accrued for July and August of 2018, in addition to the full annual amount for
fiscal year 2019.
* Revised to reflect actual 2024 amounts as shown in the VRS actuarial report rather than estimated amounts
used in the prior year ACFR.
YEAR ENDED JUNE 30, 2025
VRS TEACHER RETIREMENT PLAN
112
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2025 2024 2023 2022 2021 2020 2019 2018 2017
Total OPEB liability
Service cost 245,804$ 304,221$ 343,023$ 296,489$ 270,595$ 298,111$ 319,409$ 376,793$ 352,143$
Interest 1,701,208 1,683,163 1,460,383 1,451,615 1,375,786 1,377,095 1,612,928 1,723,845 1,688,424
Effect of plan changes - - - - 114,679 - - - -
Effect of economic/demographic gains or losses (4,458,005) - 2,135,795 - (113,226) - (2,149,293) - -
Effect of assumption changes 63,719 - 735,297 - 1,232,616 (77,972) (2,370,696) - -
Benefit payments (1,576,566) (1,783,163) (1,700,541) (1,653,421) (1,677,090) (1,496,341) (1,461,997) (1,589,537) (1,533,462)
Net change in total OPEB liability (4,023,840) 204,221 2,973,957 94,683 1,203,360 100,893 (4,049,649) 511,101 507,105
Total OPEB liability - beginning 26,069,467 25,865,246 22,891,289 22,796,606 21,593,246 21,492,353 25,542,002 25,030,901 24,523,796
Total OPEB liability - ending 22,045,627$ 26,069,467$ 25,865,246$ 22,891,289$ 22,796,606$ 21,593,246$ 21,492,353$ 25,542,002$ 25,030,901$
Plan fiduciary net position
Contributions - employer 1,811,496$ 1,987,753$ 1,935,471$ 1,888,352$ 1,912,020$ 1,731,271$ 1,698,429$ 1,824,467$ 1,772,562$
Net investment income 999,229 676,924 687,322 (912,887) 2,186,418 223,747 289,012 527,316 601,076
Benefit payments (1,576,566) (1,783,163) (1,700,541) (1,653,421) (1,677,090) (1,496,341) (1,461,997) (1,589,537) (1,533,462)
Administrative expense (11,784) (10,617) (9,665) (10,804) (8,677) (8,014) (7,245) (6,596) (5,982)
Net change in plan fiduciary net position 1,222,375 870,897 912,587 (688,760) 2,412,671 450,663 518,199 755,650 834,194
Plan fiduciary net position - beginning 10,739,723 9,868,826 8,956,239 9,644,999 7,232,328 6,781,665 6,263,466 5,507,816 4,673,622
Plan fiduciary net position - ending 11,962,098$ 10,739,723$ 9,868,826$ 8,956,239$ 9,644,999$ 7,232,328$ 6,781,665$ 6,263,466$ 5,507,816$
Net OPEB liability - ending 10,083,529$ 15,329,744$ 15,996,420$ 13,935,050$ 13,151,607$ 14,360,918$ 14,710,688$ 19,278,536$ 19,523,085$
Plan fiduciary net position as a percentage of the total
OPEB liability 54.26% 41.20% 38.15% 39.13% 42.31% 33.49% 31.55% 24.52% 22.00%
Covered-employee payroll 33,054,035$ 27,280,579$ 27,280,579$ 23,727,114$ 23,727,114$ 23,606,599$ 23,606,599$ 22,779,070$ 22,779,070$
Net OPEB liability as a percentage of
covered-employee payroll 30.51% 56.19% 58.64% 58.73% 55.43% 60.83% 62.32% 84.63% 85.71%
Annual money-weighted rate of return, net of
investment expense 8.84%9.48%7.63% (9.32%) 30.04%3.05%4.59%9.55% 12.83%
Notes to Schedule:
There have been no significant changes to the benefit provisions since the prior actuarial valuation.
2025 data reflects totals for the City and excludes $44,588 and $41,088 of contributions and benefit payments, respectively, of custodial entities.
City of Salem
EXHIBIT 19a
Schedule is intended to show information for 10 years. Since 2025 is the ninth year for this presentation, only eight additional years of data are available. However, additional years will be included as they become available.
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN NET OPEB LIABILITY AND RELATED RATIOS
YEAR ENDED JUNE 30, 2025
RETIREE HEALTH PLAN
11
3
Page 346 of 442
2025 2024 2023 2022 2021 2020 2019 2018 2017
Total OPEB liability
Service cost 71,294$ 89,300$ 99,076$ 78,070$ 72,888$ 74,370$ 73,179$ 71,941$ 67,235$
Interest 192,343 185,715 152,908 146,183 139,914 136,316 158,451 151,536 145,477
Effect of economic/demographic gains or losses (676,415) - 381,935 - (51,503) - 17,662 - -
Effect of assumption changes 11,109 - 31,900 - 69,553 (16,279) (255,288) - -
Benefit payments (150,673) (159,252) (143,627) (140,032) (139,150) (136,057) (151,400) (136,054) (125,858)
Net change in total OPEB liability (552,342) 115,763 522,192 84,221 91,702 58,350 (157,396) 87,423 86,854
Total OPEB liability - beginning 2,961,987 2,846,224 2,324,032 2,239,811 2,148,109 2,089,759 2,247,155 2,159,732 2,072,878
Total OPEB liability - ending 2,409,645$ 2,961,987$ 2,846,224$ 2,324,032$ 2,239,811$ 2,148,109$ 2,089,759$ 2,247,155$ 2,159,732$
Plan fiduciary net position
Contributions - employer 247,808$ 256,387$ 240,762$ 237,167$ 236,285$ 233,192$ 248,535$ 233,189$ 211,531$
Net investment income 232,737 219,854 157,543 (205,312) 480,434 44,595 59,924 105,580 116,176
Benefit payments (150,673) (159,252) (143,627) (140,032) (139,150) (136,057) (151,400) (136,054) (125,858)
Administrative expense (2,928) (2,796) (2,632) (2,813) (2,294) (2,100) (1,894) (1,717) (1,579)
Net change in plan fiduciary net position 326,944 314,193 252,046 (110,990) 575,275 139,630 155,165 200,998 200,270
Plan fiduciary net position - beginning 2,629,094 2,314,901 2,062,855 2,173,845 1,598,570 1,458,940 1,303,775 1,102,777 902,507
Plan fiduciary net position - ending 2,956,038$ 2,629,094$ 2,314,901$ 2,062,855$ 2,173,845$ 1,598,570$ 1,458,940$ 1,303,775$ 1,102,777$
Net OPEB liability (asset) - ending (546,393)$ 332,893$ 531,323$ 261,177$ 65,966$ 549,539$ 630,819$ 943,380$ 1,056,955$
Plan fiduciary net position as a percentage of the total
OPEB liability 122.68% 88.76% 81.33% 88.76% 97.05% 74.42% 69.81% 58.02% 51.06%
Covered-employee payroll 32,687,837$ 29,388,566$ 29,388,566$ 24,787,563$ 24,787,563$ 23,962,730$ 23,962,730$ 23,076,891$ 23,076,891$
Net OPEB liability (asset) as a percentage of
covered-employee payroll (1.67%)1.13%1.81%1.05%0.27%2.29%2.63%4.09%4.58%
Annual money-weighted rate of return, net of
investment expense 8.85%9.49%7.63% (9.39%) 30.01%3.05%4.59%9.52% 12.79%
Notes to Schedule:
There have been no significant changes to the benefit provisions since the prior actuarial valuation.
YEAR ENDED JUNE 30, 2025
School Division
Schedule is intended to show information for 10 years. Since 2025 is the ninth year for this presentation, only eight additional years of data are available. However, additional years will be included as they become available.
EXHIBIT 19b
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN NET OPEB LIABILITY (ASSET) AND RELATED RATIOS
RETIREE HEALTH PLAN
11
4
Page 347 of 442
Contributions in Contributions
Relation to as a % of
Actuarially Actuarially Contribution Covered Covered
Year Ended Determined Determined Deficiency Employee Employee
June 30 Contribution* Contribution* (Excess)Payroll Payroll
(a)(b)(a-b)(c)(b/c)
2025 953,625$ 1,811,496$ (857,871)$ 33,054,035$ 5.48%
2024 1,338,270 1,987,753 (649,483) 27,280,579 7.29%
2023 1,273,132 1,935,471 (662,339) 27,280,579 7.09%
2022 1,110,672 1,888,352 (777,680) 23,727,114 7.96%
2021 1,081,831 1,912,020 (830,189) 23,727,114 8.06%
2020 1,159,709 1,731,271 (571,562) 23,606,599 7.33%
2019 1,111,485 1,698,429 (586,944) 23,606,599 7.19%
2018 1,516,523 1,824,467 (307,944) 22,779,070 8.01%
2017 1,475,809 1,772,562 (296,753) 22,779,070 7.78%
2025 55,818$ 247,808$ (191,990)$ 32,687,837$ 0.76%
2024 132,024 256,387 (124,363) 29,388,566 0.87%
2023 128,179 240,762 (112,583) 29,388,566 0.82%
2022 94,871 237,167 (142,296) 24,787,563 0.96%
2021 92,108 236,285 (144,177) 24,787,563 0.95%
2020 120,718 233,192 (112,474) 23,962,730 0.97%
2019 114,675 248,535 (133,860) 23,962,730 1.04%
2018 140,801 233,189 (92,388) 23,076,891 1.01%
2017 136,700 211,531 (74,831) 23,076,891 0.92%
* Contribution amounts for the City of Salem do not include contributions for custodial entities.
Notes to Schedule:
There have been no significant changes to the benefit provisions since the prior actuarial valuation. Methods
and assumptions used to determine contribution rates:
Valuation date June 30, 2025
Measurement date June 30, 2025
Actuarial cost method Entry age normal
Amortization method Level percent of payroll
Amortization period Closed over 22 years
Asset valuation method Fair value
Investment rate of return 6.50%
Projected long-term salary increases 2.50%
Schedule is intended to show information for 10 years. Since 2025 is the ninth year for this presentation, only
eight additional years of data are available. However, additional years will be included as they become
available.
EXHIBIT 20
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF EMPLOYER OPEB CONTRIBUTIONS
YEAR ENDED JUNE 30, 2025
RETIREE HEALTH PLAN
City of Salem
School Division
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EXHIBIT 21
2024 2023 2022 2021 2020 2019 2018 2017
Total HIC OPEB liability
Service cost 2,737$ 2,533$ 3,280$ 4,085$ 4,133$ 3,643$ 2,543$ 2,412$
Interest 13,649 11,843 8,186 8,118 8,927 9,771 11,059 10,832
Changes of benefit terms - - 62,508 - 955 - - -
Changes in assumptions - - 26,248 2,663 - 2,818 - 370
Differences between expected and actual experience (3,776) 27,368 (28,738) (750) (10,631) (9,720) (20,255) -
Benefit payments (14,918) (15,475) (17,649) (15,100) (15,662) (12,020) (11,482) (9,254)
Net change in total HIC OPEB liability (2,308) 26,269 53,835 (984) (12,278) (5,508) (18,135) 4,360
Total HIC OPEB liability - beginning 206,928 180,659 126,824 127,808 140,086 145,594 163,729 159,369
Total HIC OPEB liability - ending 204,620$ 206,928$ 180,659$ 126,824$ 127,808$ 140,086$ 145,594$ 163,729$
Plan fiduciary net position
Contributions - employer 20,302$ 18,538$ 16,389$ 8,589$ 7,533$ 7,318$ 8,875$ 8,704$
Net investment income 8,644 4,445 (12) 15,149 1,341 4,257 4,693 6,952
Benefit payments (14,918) (15,475) (17,649) (15,100) (15,662) (12,020) (11,482) (9,254)
Administrative expense (119) (89) (130) (164) (116) (90) (108) (109)
Other - 550 10,296 - (1) (5) (359) 359
Net change in plan fiduciary net position 13,909 7,969 8,894 8,474 (6,905) (540) 1,619 6,652
Plan fiduciary net position - beginning 87,222 79,253 70,359 61,885 68,790 69,330 67,711 61,059
Plan fiduciary net position - ending 101,131$ 87,222$ 79,253$ 70,359$ 61,885$ 68,790$ 69,330$ 67,711$
Net OPEB liability - ending 103,489$ 119,706$ 101,406$ 56,465$ 65,923$ 71,296$ 76,264$ 96,018$
Plan fiduciary net position as a percentage of the total
OPEB liability 49.42%42.15%43.87%55.48%48.42%49.11%47.62%41.36%
Covered payroll 1,829,009$ 1,670,090$ 1,450,354$ 1,263,088$ 1,276,780$ 1,240,339$ 1,286,232$ 1,261,449$
Net OPEB liability as a percentage of
covered payroll 5.66%7.17%6.99%4.47%5.16%5.75%5.93%7.61%
The amounts presented have a measurement date (plan year) of the previous fiscal year end.
Schedule is intended to show information for 10 years. Since fiscal year 2025 (plan year 2024) is the eighth year for this presentation, only seven additional years of data are available. However, additional years will be included
as they become available.
YEAR ENDED JUNE 30, 2025
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN NET OPEB LIABILITY AND RELATED RATIOS
POLITICAL SUBDIVISION HEALTH INSURANCE CREDIT PROGRAM
School Division
Plan Year
11
6
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Contributions in
Relation to Contributions
Contractually Contractually Contribution as a % of
Year Ended Required Required Deficiency Covered Covered
June 30 Contribution Contribution (Excess) Payroll Payroll
(a) (b) (a-b) (c) (b/c)
2025 18,722$ 18,722$ -$ 1,686,667$ 1.11%
2024* 20,302 20,302 - 1,829,009 1.11%
2023 18,538 18,538 - 1,670,090 1.11%
2022** 16,389 16,389 - 1,450,354 1.13%
2021 8,589 8,589 - 1,263,088 0.68%
2020 7,533 7,533 - 1,276,780 0.59%
2019*** 7,318 7,318 - 1,240,339 0.59%
2018 8,875 8,875 - 1,286,232 0.69%
*** Prior to 2019, VRS contributions were made over twelve months for all employees, regardless of contract
term. In fiscal year 2019, the School Division began contributing to VRS over each employee's contract term.
For employees with contract terms less than twelve months, contributions and covered payroll recognized in
fiscal year 2019 include amounts accrued for July and August of 2018, in addition to the full annual amount for
fiscal year 2019.
Schedule is intended to show information for 10 years. Since 2025 is the eighth year for this presentation, only
seven additional years of data are available. However, additional years will be included as they become
available.
POLITICAL SUBDIVISION HEALTH INSURANCE CREDIT PROGRAM
EXHIBIT 22
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF EMPLOYER OPEB CONTRIBUTIONS
YEAR ENDED JUNE 30, 2025
School Division (Non-Professional Staff)
** Beginning in fiscal year 2022, the School Division elected to provide the enhanced health insurance credit.
* Revised to reflect actual 2024 amounts as shown in the VRS actuarial report rather than estimated amounts
used in the prior year ACFR.
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Employer's Share
Employer's of the Net
Employer's Proportionate OPEB Liability Plan Fiduciary
Plan Proportion of Share of the as a % of Net Position as a
Year Ended the Net OPEB Net OPEB Covered Covered % of the Total
June 30 Liability Liability Payroll Payroll OPEB Liability
(a) (b) (a/b)
2024 0.12251% 1,298,379$ 30,473,148$ 4.26% 73.41%
2023 0.11707% 1,334,355 26,627,407 5.01% 69.30%
2022 0.11778% 1,347,971 24,634,259 5.47% 67.21%
2021 0.11657% 1,290,302 23,241,296 5.55% 67.45%
2020 0.11949% 1,902,916 23,655,385 8.04% 52.64%
2019 0.12131% 1,883,072 22,818,462 8.25% 52.00%
2018 0.11921% 1,726,760 21,687,115 7.96% 51.22%
2017 0.12390% 1,778,837 22,853,532 7.78% 48.86%
2024 0.00712% 79,454$ 1,828,889$ 4.34% 73.41%
2023 0.00710% 85,151 1,672,037 5.09% 69.30%
2022 0.00667% 80,313 1,450,741 5.54% 67.21%
2021 0.00614% 71,486 1,271,111 5.62% 67.45%
2020 0.00623% 103,968 1,285,000 8.09% 52.64%
2019 0.00634% 103,169 1,243,077 8.30% 52.00%
2018 0.00676% 102,000 1,286,154 7.93% 51.22%
2017 0.00687% 103,000 1,268,277 8.12% 48.86%
2024 0.11432% 1,275,722$ 29,353,333$ 4.35% 73.41%
2023 0.11861% 1,422,506 27,937,963 5.09% 69.30%
2022 0.12043% 1,450,093 26,196,111 5.54% 67.21%
2021 0.11525% 1,341,822 23,860,556 5.62% 67.45%
2020 0.11525% 1,923,334 23,770,577 8.09% 52.64%
2019 0.11726% 1,908,133 22,986,731 8.30% 52.00%
2018 0.11861% 1,801,000 22,553,654 7.99% 51.22%
2017 0.11835% 1,781,000 21,829,358 8.16% 48.86%
2024 0.27398% 3,166,244$ 29,353,471$ 10.79% 21.82%
2023 0.28008% 3,392,938 27,926,860 12.15% 17.90%
2022 0.28107% 3,510,695 26,196,281 13.40% 15.08%
2021 0.26840% 3,445,100 23,772,562 14.49% 9.95%
2020 0.27051% 3,528,848 23,716,667 14.88% 9.95%
2019 0.27380% 3,584,308 22,965,750 15.61% 8.97%
2018 0.27878% 3,540,000 22,545,854 15.70% 8.08%
2017 0.27639% 3,506,000 21,812,560 16.07%7.04%
The amounts presented have a measurement date (plan year) of the previous fiscal year end.
YEAR ENDED JUNE 30, 2025
Schedule is intended to show information for 10 years. Since fiscal year 2025 (plan year 2024) is the eighth
year for this presentation, only seven additional years of data are available. However, additional years will be
included as they become available.
EXHIBIT 23
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF EMPLOYER'S SHARE OF NET OPEB LIABILITY
GLI AND TEACHER EMPLOYEE HIC PROGRAMS
City of Salem - Group Life Insurance Program
School Division - Group Life Insurance Program (Non-Professional Staff)
School Division - Group Life Insurance Program (Professional Staff)
School Division - Teacher Employee Health Insurance Credit Program
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Contributions in
Relation to Contributions
Contractually Contractually Contribution as a % of
Year Ended Required Required Deficiency Covered Covered
June 30 Contribution Contribution (Excess) Payroll Payroll
(a) (b) (a-b) (c) (b/c)
2025 148,693$ 148,693$ -$ 31,636,809$ 0.47%
2024 164,555 164,555 - 30,473,148 0.54%
2023 143,788 143,788 - 26,627,407 0.54%
2022 133,025 133,025 - 24,634,259 0.54%
2021 125,503 125,503 - 23,241,296 0.54%
2020 123,008 123,008 - 23,655,385 0.52%
2019 118,656 118,656 - 22,818,462 0.52%
2018 112,773 112,773 - 21,687,115 0.52%
2025 7,945$ 7,945$ -$ 1,690,426$ 0.47%
2024* 9,876 9,876 - 1,828,889 0.54%
2023 9,029 9,029 - 1,672,037 0.54%
2022 7,834 7,834 - 1,450,741 0.54%
2021 6,864 6,864 - 1,271,111 0.54%
2020 6,682 6,682 - 1,285,000 0.52%
2019** 6,464 6,464 - 1,243,077 0.52%
2018 6,688 6,688 - 1,286,154 0.52%
2025 146,220$ 146,220$ -$ 31,110,638$ 0.47%
2024* 158,508 158,508 - 29,353,333 0.54%
2023 150,865 150,865 - 27,937,963 0.54%
2022 141,459 141,459 - 26,196,111 0.54%
2021 128,847 128,847 - 23,860,556 0.54%
2020 123,607 123,607 - 23,770,577 0.52%
2019**119,531 119,531 - 22,986,731 0.52%
2018 117,279 117,279 - 22,553,654 0.52%
2025 376,382$ 376,382$ -$ 31,105,950$ 1.21%
2024*355,177 355,177 - 29,353,471 1.21%
2023 337,915 337,915 - 27,926,860 1.21%
2022 316,975 316,975 - 26,196,281 1.21%
2021 287,648 287,648 - 23,772,562 1.21%
2020 284,600 284,600 - 23,716,667 1.20%
2019**275,589 275,589 - 22,965,750 1.20%
2018 277,314 277,314 - 22,545,854 1.23%
** Prior to 2019, VRS contributions were made over twelve months for all employees, regardless of contract
term. In fiscal year 2019, the School Division began contributing to VRS over each employee's contract term.
For employees with contract terms less than twelve months, contributions and covered payroll recognized in
fiscal year 2019 include amounts accrued for July and August of 2018, in addition to the full annual amount for
fiscal year 2019.
* Revised to reflect actual 2024 amounts as shown in the VRS actuarial report rather than estimated amounts
used in the prior year ACFR.
Schedule is intended to show information for 10 years. Since 2025 is the eighth year for this presentation, only
seven additional years of data are available. However, additional years will be included as they become
available.
EXHIBIT 2
CITY OF SALEM, VIRGINIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF EMPLOYER OPEB CONTRIBUTIONS
GLI AND TEACHER EMPLOYEE HIC PROGRAMS
YEAR ENDED JUNE 30, 2025
City of Salem - Group Life Insurance Program
School Division - Group Life Insurance Program (Non-Professional Staff)
School Division - Group Life Insurance Program (Professional Staff)
School Division - Teacher Employee Health Insurance Credit Program
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CITY OF SALEM, VIRGINIA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2025
1. Changes of Benefit Terms
Pension
There have been no actuarially material changes to the Virginia Retirement System (VRS) benefit
provisions since the prior actuarial valuation.
Other Postemployment Benefits (OPEB)
There have been no actuarially material changes to the VRS benefit provisions since the prior actuarial
valuation.
2. Changes of Assumptions
The actuarial assumptions used in the June 30, 2023, valuation were based on the results of an
actuarial experience study for the period from July 1, 2016, through June 30, 2020. Changes to the
actuarial assumptions as a result of the experience study and VRS Board action are as follows:
Non-Hazardous Duty:
Update mortality table to PUB2010 public sector mortality tables; for future mortality
improvements, replace load with a modified Mortality Improvement Scale MP-2020
Adjusted retirement rates to better fit experience for Plan 1; set separate rates based on
experience for Plan2/Hybrid; changed final retirement age from 75 to 80 for all
Adjusted withdrawal rates to better fit experience at each year age and service through 9 years
of service
No change to disability rates
No change to salary scale
No change to line of duty rates
No change to discount rate
Largest 10 – Hazardous Duty/Public Safety Employees:
Update mortality table to PUB2010 public sector mortality tables; increased disability life
expectancy; for future mortality improvements, replace load with a modified Mortality
Improvement Scale MP-2020
Adjusted retirement rates to better fit experience and changed final retirement age from 65 to
70
Decreased withdrawal rates
No change to disability rates
No change to salary scale
No change to line of duty rates
No change to discount rate
All Others (Non-10 Largest) – Hazardous Duty/Public Safety Employees:
Update mortality table to PUB2010 public sector mortality tables; increased disability life
expectancy; for future mortality improvements, replace load with a modified Mortality
Improvement Scale MP-2020
Adjusted retirement rates to better fit experience and changed final retirement age from 65 to
70
Decreased withdrawal rates and changed from rates based on age and service to rates based
on service only to better fit experience and to be more consistent with Locals Largest 10
Hazardous Duty
No change to disability rates
No change to salary scale
No change to line of duty rates
No change to discount rate
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CITY OF SALEM, VIRGINIA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2025
2. Changes of Assumptions (Continued)
Teacher Cost-Sharing Pool:
Update mortality table to PUB2010 public sector mortality tables; for future mortality
improvements, replace load with a modified Mortality Improvement Scale MP-2020
Adjusted retirement rates to better fit experience for Plan 1; set separate rates based on
experience for Plan2/Hybrid; changed final retirement age from 75 to 80 for all
Adjusted withdrawal rates to better fit experience at each year age and service through 9
years of service
No change to disability rates
No changes to salary scale
No change to discount rate
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THIS PAGE INTENTIONALLY BLANK
122
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OTHER SUPPLEMENTARY INFORMATION
The Other Supplementary Information subsection of the City of Salem, Virginia’s Annual Comprehensive
Financial Report includes the Combining Statement of Net Position; Combining Statement of Revenues,
Expenses, and Changes in Fund Net Position; and Combining Statement of Cash Flows for the Nonmajor
Proprietary Funds. This subsection also includes the Combining Statement of Fiduciary Assets and
Liabilities and the Combining Statement of Changes in Fiduciary Assets and Liabilities for the Custodial
Funds; and the Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balance
for the Economic Development Authority of the City of Salem.
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EXHIBIT 25
Catering Total Nonmajor
Civic and Proprietary
Center Concessions Funds
ASSETS
Current assets:
Cash and cash equivalents 1,897,235$ 20,239$ 1,917,474$
Receivables, net 39,410 58,291 97,701
Inventories - 56,478 56,478
Prepaid items 229,712 2,440 232,152
Total current assets 2,166,357 137,448 2,303,805
Noncurrent assets:
Capital assets:
Nondepreciable and nonamortizable 357,453 - 357,453
Depreciable and amortizable, net 3,215,167 22,252 3,237,419
Total capital assets 3,572,620 22,252 3,594,872
Total noncurrent assets 3,572,620 22,252 3,594,872
Total assets 5,738,977 159,700 5,898,677
DEFERRED OUTFLOWS OF RESOURCES 446,403 98,965 545,368
LIABILITIES
Current liabilities:
Accounts payable and accrued liabilities 510,997 42,027 553,024
ccrued payroll and related liabilities 86,622 21,848 108,470
Due to other funds - 200,000 200,000
Unearned revenues 1,690,676 400 1,691,076
Lease liability 3,026 - 3,026
Compensated absences 129,554 23,253 152,807
Total current liabilities 2,420,875 287,528 2,708,403
Noncurrent liabilities:
Lease liability 3,095 - 3,095
Compensated absences 22,790 10,234 33,024
Net pension liability 1,370,358 392,547 1,762,905
Net OPEB liability 355,652 76,702 432,354
Total noncurrent liabilities 1,751,895 479,483 2,231,378
Total liabilities 4,172,770 767,011 4,939,781
DEFERRED INFLOWS OF RESOURCES 322,033 66,174 388,207
NET POSITION
Net investment in capital assets 3,566,499 22,252 3,588,751
Unrestricted (deficit) (1,875,922) (596,772) (2,472,694)
Total net position 1,690,577$ (574,520)$ 1,116,057$
Enterprise Funds
CITY OF SALEM, VIRGINIA
COMBINING STATEMENT OF NET POSITION
NONMAJOR PROPRIETARY FUNDS
JUNE 30, 2025
124
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EXHIBIT 26
Catering Total Nonmajor
Civic and Proprietary
Center Concessions Funds
OPERATING REVENUES
Charges for services 2,926,194$ 1,004,676$ 3,930,870$
Commissions 14,924 - 14,924
Other 29,515 16,015 45,530
Total operating revenues 2,970,633 1,020,691 3,991,324
OPERATING EXPENSES
Salaries 1,393,444 461,140 1,854,584
Fringe benefits 452,408 121,509 573,917
Show expenses 2,242,103 - 2,242,103
Maintenance 266,431 4,172 270,603
Professional services 23,664 52,362 76,026
Insurance 30,570 1,522 32,092
Administration 145,003 30,039 175,042
Travel and training 16,084 - 16,084
Materials and supplies 28,230 353,182 381,412
Expendable equipment and small tools 17,145 1,208 18,353
Utilities 391,718 193 391,911
Miscellaneous 7,719 28 7,747
Depreciation 329,874 3,568 333,442
Amortization 3,027 - 3,027
Total operating expenses 5,347,420 1,028,923 6,376,343
Operating loss (2,376,787) (8,232) (2,385,019)
NONOPERATING REVENUES (EXPENSES)
Investment income 2,534 - 2,534
Interest expense (210) - (210)
Loss on disposal of capital assets (15,064) - (15,064)
Miscellaneous 11,528 - 11,528
Net nonoperating expenses (1,212) - (1,212)
Loss before transfers (2,377,999) (8,232) (2,386,231)
Capital contributions 168,515 - 168,515
Transfers in 2,552,785 9,000 2,561,785
Change in net position 343,301 768 344,069
Net position, beginning*1,347,276 (575,288) 771,988
Net position, ending 1,690,577$ (574,520)$ 1,116,057$
* Restated, due to implementation of the guidance in GASB Statement 101, Compensated Absences
Enterprise Funds
CITY OF SALEM, VIRGINIA
COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
NONMAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
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EXHIBIT 27
Catering Total Nonmajor
Civic and Proprietary
Center Concessions Funds
OPERATING ACTIVITIES
Receipts from customers 4,416,045$ 995,124$ 5,411,169$
Payments to suppliers (2,866,352) (447,497) (3,313,849)
Payments to employees (1,880,976) (584,541) (2,465,517)
Other receipts 29,515 16,015 45,530
Nonoperating revenue 11,528 - 11,528
Net cash used in operating activities (290,240) (20,899) (311,139)
NONCAPITAL FINANCING ACTIVITIES
Interfund loan - 25,000 25,000
Transfers in 2,552,785 9,000 2,561,785
Net cash provided by noncapital financing activities 2,552,785 34,000 2,586,785
CAPITAL AND RELATED FINANCING ACTIVITIES
Purchases of capital assets (511,329) - (511,329)
Principal paid on capital debt (2,957) - (2,957)
Interest paid on capital debt (210) - (210)
Net cash used in capital and related financing activities (514,496) - (514,496)
INVESTING ACTIVITIES
Interest received 2,534 - 2,534
Net cash provided by investing activities 2,534 - 2,534
Net increase in cash and cash equivalents 1,750,583 13,101 1,763,684
Cash and cash equivalents, beginning 146,652 7,138 153,790
Cash and cash equivalents, ending 1,897,235$ 20,239$ 1,917,474$
RECONCILIATION OF OPERATING LOSS TO NET CASH USED IN OPERATING ACTIVITIES
Operating loss (2,376,787)$ (8,232)$ (2,385,019)$
Adjustments to reconcile operating loss to
net cash used in operating activities
Depreciation and amortization 332,901 3,568 336,469
Nonoperating revenue (expense)11,528 - 11,528
Pension expense, net of employer contributions (6,285) 745 (5,540)
OPEB expense, net of employer contributions (50,711) (8,204) (58,915)
Decrease (increase) in assets:
Receivables, net 64,004 (2,163) 61,841
Inventories - (17,738) (17,738)
Prepaid items (137,024) (2,440) (139,464)
Increase (decrease) in liabilities:
Accounts payable and accrued liabilities 439,339 15,387 454,726
Accrued payroll and related liabilities 12,275 859 13,134
Unearned revenues 1,410,923 (7,389) 1,403,534
Compensated absences 9,597 4,708 14,305
Net cash used in operating activities (290,240)$ (20,899)$ (311,139)$
Enterprise Funds
CITY OF SALEM, VIRGINIA
COMBINING STATEMENT OF CASH FLOWS
NONMAJOR PROPRIETARY FUNDS
YEAR ENDED JUNE 30, 2025
126
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EXHIBIT 28
Cardinal Court-
Criminal Community Total
Justice Corrections Custodial
Academy Program Funds
ASSETS
Cash and cash equivalents 647,605$ 1,694,089$ 2,341,694$
Receivables, net 167 429 596
Due from Commonwealth of Virginia - 37,133 37,133
Total assets 647,772 1,731,651 2,379,423
LIABILITIES
Accounts payable and accrued liabilities 18,556 198,009 216,565
ccrued payroll and related liabilitie 11,560 24,986 36,546
Due to City of Salem 5,731 10,024 15,755
Unearned revenues 22,313 - 22,313
Total liabilities 58,160 233,019 291,179
NET POSITION
Restricted for:
Individuals, organizations, and other governments 589,612 1,498,632 2,088,244
Total net position 589,612$ 1,498,632$ 2,088,244$
CITY OF SALEM, VIRGINIA
COMBINING STATEMENT OF FIDUCIARY NET POSITION
CUSTODIAL FUNDS
JUNE 30, 2025
127
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EXHIBIT 29
Cardinal Court-
Criminal Community Total
Justice Corrections Custodial
Academy Program Funds
ADDITIONS
Funds received for benefit of other organizations 1,066,078$ 1,619,147$ 2,685,225$
Total additions 1,066,078 1,619,147 2,685,225
DEDUCTIONS
Funds disbursed for benefit of other organizations 1,024,155 1,759,800 2,783,955
Total deductions 1,024,155 1,759,800 2,783,955
Change in fiduciary net position 41,923 (140,653) (98,730)
Net position, beginning 547,689 1,639,285 2,186,974
Net position, ending 589,612$ 1,498,632$ 2,088,244$
CITY OF SALEM, VIRGINIA
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
YEAR ENDED JUNE 30, 2025
CUSTODIAL FUNDS
128
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EXHIBIT 30
ASSETS
Cash and cash equivalents 947,887$
Receivables, net 14,632,799
Total assets 15,580,686$
LIABILITIES
Accounts payable and accrued liabilities 340,486$
Unearned revenue 40,302
Due to primary government 8,060,478
Total liabilities 8,441,266
FUND BALANCE
Assigned 7,139,420
Total fund balance 7,139,420
Total liabilities and fund balanc 15,580,686$
RECONCILIATION TO THE STATEMENT OF NET POSITION
Total fund balance of governmental fund 7,139,420$
Long-term liabilities related to governmental fund activities are not due and payable in the
current period and, therefore, are not reported in the governmental fund.
Bonds payable (6,342,618)
Accrued interest (40,302)
Net position of governmental activities 756,500$
GOVERNMENTAL FUND
CITY OF SALEM, VIRGINIA
BALANCE SHEET
ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF SALEM
JUNE 30, 2025
129
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EXHIBIT 31
REVENUES
Revenue from use of money and property 616,387$
Charges for services 37,175
Intergovernmental 393,339
Total revenues 1,046,901
EXPENDITURES
Community development 461,694
Debt service:
Principal retirement 472,000
Interest 554,326
Total expenditures 1,488,020
Net change in fund balance (441,119)
Fund balance, beginning 7,580,539
Fund balance, ending 7,139,420$
RECONCILIATION TO THE STATEMENT OF ACTIVITIES
Net change in fund balance of governmental fund (441,119)$
Repayment of bond principal is an expenditure in the governmental funds, but repayment
reduces long-term liabilities in the Statement of Net Position.
Principal Payments 472,000
Some expenses reported in the Statement of Activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in the governmental fund.
Change in accrued interest payable 37,000
Change in net position of governmental activities 67,881$
GOVERNMENTAL FUND
YEAR ENDED JUNE 30, 2025
CITY OF SALEM, VIRGINIA
ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF SALEM
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
130
Page 363 of 442
STATISTICAL SECTION
The Statistical Section of the City of Salem, Virginia’s Annual Comprehensive Financial Report presents
additional detail, context, and historical information to assist in understanding the information in the financial
statements, note disclosures and required supplementary information.
Contents Page
Financial Trends 132
These schedules contain trend information to help the reader understand how the City’s financial
performance and well-being have changed over time.
Revenue Capacity 137
These schedules contain information to help the reader assess the City’s most significant local revenue
sources, property tax and sale of electricity.
Debt Capacity 140
These schedules present information to help the reader assess the affordability of the City’s current level
of outstanding debt and the government’s ability to issue additional debt in the future.
Demographic and Economic Information 143
These schedules offer demographic and economic indicators to help the reader understand the
environment within which the City’s financial activities take place.
Operating Information 145
These schedules contain service and infrastructure data to help the reader understand how the information
in the City’s financial report relates to the services the government provides and the activities it performs.
131
Page 364 of 442
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
(1)(2)(3)(4), (5)
Governmental Activities
Net investment in capital assets 113,797,282$ 100,364,933$ 83,584,944$ 84,385,804$ 83,813,635$ 74,013,712$ 75,906,865$ 75,637,028$ 76,704,584$ 80,613,041$
Restricted 5,947,117 7,592,013 5,873,930 3,242,954 2,264,159 7,407,955 5,868,862 4,211,042 4,247,628 1,962,017
Unrestricted 31,574,626 22,943,910 15,662,342 (15,996,431) (25,162,020) (18,144,742) (21,585,631) (30,860,648) (24,252,734) (33,750,410)
Total governmental activities net position 151,319,025$ 130,900,856$ 105,121,216$ 71,632,327$ 60,915,774$ 63,276,925$ 60,190,096$ 48,987,422$ 56,699,478$ 48,824,648$
Business-type activities
Net investment in capital assets 81,028,131$ 75,144,888$ 72,671,638$ 67,400,911$ 60,959,490$ 55,215,300$ 52,850,038$ 49,386,338$ 46,775,751$ 44,477,804$
Unrestricted 58,928,410 58,117,059 53,821,439 48,777,084 47,208,736 47,252,971 42,561,767 37,549,539 34,837,935 29,574,731
Total business-type activities net position 139,956,541$ 133,261,947$ 126,493,077$ 116,177,995$ 108,168,226$ 102,468,271$ 95,411,805$ 86,935,877$ 81,613,686$ 74,052,535$
Primary Government
Net investment in capital assets 194,825,413$ 175,509,821$ 156,256,582$ 151,786,715$ 144,773,125$ 129,229,012$ 128,756,903$ 125,023,367$ 123,480,335$ 125,090,845$
Restricted 5,947,117 7,592,013 5,873,930 3,242,954 2,264,159 7,407,955 5,868,862 4,211,042 4,247,628 1,962,017
Unrestricted 90,503,036 81,060,969 69,483,781 32,780,653 22,046,716 29,108,229 20,976,136 6,688,890 10,585,201 (4,175,679)
Total primary government net position 291,275,566$ 264,162,803$ 231,614,293$ 187,810,322$ 169,084,000$ 165,745,196$ 155,601,901$ 135,923,299$ 138,313,164$ 122,877,183$
Notes:
Source: City of Salem Finance Department
(1) In 2025, the City implemented GASB Statement No. 101 updating the recognition and measurement of compensated absences.
(2) There were reclassifications within the net position of governmental activities and the net position of the primary government for comparative purposes to conform with the presentation in other fiscal years.
(3) In 2018, the City implemented GASB Statement No. 75 requiring recognition of the net OPEB liability.
(4) Net investment in capital assets of governmental activities and business-type activities were restated to record deferred loss on refunding of debt from the 2015 refunding bonds.
(5) Net investment in capital assets of governmental activities was restated to record deferred loss on refunding of debt from the 2011 refunding bonds.
CITY OF SALEM, VIRGINIA
NET POSITION BY COMPONENT
LAST TEN FISCAL YEARS
TABLE 1
UNAUDITED
13
2
Page 365 of 442
2025 202 2023 2022 2021 2020 2019 2018 2017 2016
(1)(2)(3)(4)(5)(6), (7)
Expenses
Governmental activities:
General government 11,817,347$ 10,307,404$ 8,115,304$ 6,946,772$ 7,398,186$ 7,732,057$ 5,999,310$ 6,388,884$ 6,864,181$ 5,943,899$
Judicial administration 3,015,798 2,813,795 2,601,089 2,460,730 2,685,074 2,427,038 2,019,802 2,009,007 2,072,538 1,934,263
Public safety 23,960,886 22,011,293 20,216,655 18,560,637 19,746,567 19,710,088 15,953,011 15,776,102 17,011,463 15,753,795
Public works 15,791,472 12,381,212 11,351,657 10,777,374 16,605,367 10,268,769 9,434,930 11,617,750 12,228,329 16,652,913
Health and welfare 7,699,952 6,720,651 5,838,663 5,441,656 5,707,730 4,969,943 4,014,354 3,318,498 3,026,330 2,974,663
Education 23,781,130 24,053,049 25,147,133 26,611,308 34,606,636 25,341,148 21,032,249 20,170,298 19,760,242 19,739,512
Parks, recreation and cultural 9,905,247 7,827,132 8,020,313 6,835,914 6,871,297 6,286,470 6,300,706 6,129,809 5,937,858 5,335,902
Community development 4,274,139 3,235,907 3,248,148 2,748,883 3,046,081 3,392,520 3,173,232 3,429,290 3,296,760 2,107,808
Interest and other fiscal changes 1,523,071 1,764,519 1,803,089 1,567,370 1,598,185 1,312,981 1,008,095 950,247 988,059 1,011,115
Total governmental activities 101,769,042 91,114,962 86,342,051 81,950,644 98,265,123 81,441,014 68,935,689 69,789,885 71,185,760 71,453,870
Business-type activities:
Electric 46,231,865 44,470,881 40,754,144 35,521,249 32,791,502 32,282,516 33,022,574 31,361,242 31,628,232 30,200,956
Water and sewer 12,329,606 11,310,175 10,479,500 9,902,890 10,491,167 10,141,238 9,538,640 9,206,719 9,776,628 10,000,056
Civic Center 5,362,694 5,846,055 5,107,817 4,085,173 2,693,683 4,382,316 4,291,121 4,708,634 4,046,125 4,103,577
Catering and concessions 1,028,923 918,668 918,177 738,240 457,944 875,293 937,758 981,396 933,894 980,147
Total business-type activities 64,953,088 62,545,779 57,259,638 50,247,552 46,434,296 47,681,363 47,790,093 46,257,991 46,384,879 45,284,736
Total Primary Governmen 166,722,130$ 153,660,741$ 143,601,68$ 132,198,196$ 144,699,41$ 129,122,377$ 116,725,782$ 116,047,876$ 117,570,63$ 116,738,606$
Program revenues
Governmental activities:
Charges for services
Public safety 1,930,505$ 2,448,408$ 2,411,593$ 1,516,411$ 1,406,150$ 1,378,117$ 1,487,180$ 1,358,612$ 1,237,985$ 1,281,509$
Public works 1,922,468 1,924,909 1,938,610 1,964,802 1,888,588 1,859,310 1,488,934 1,528,945 2,563,620 4,706,219
Other activities 1,290,412 1,290,811 1,116,519 975,700 724,797 777,397 981,634 1,162,193 1,254,639 779,384
Operating grants and contributions 12,906,230 12,123,594 10,842,557 9,863,682 9,856,578 9,458,112 8,466,964 8,207,848 8,318,690 7,623,373
Capital grants and contributions 7,650,691 4,607,372 1,490,232 1,950,019 8,608,472 1,344,324 566,366 1,403,327 202,451 80,406
Total governmental activities 25,700,306 22,395,094 17,799,511 16,270,614 22,484,585 14,817,260 12,991,078 13,660,925 13,577,385 14,470,891
Business-type activities:
Charges for services
Electric 51,854,469 46,176,847 40,266,130 40,294,957 38,045,804 38,441,256 39,719,859 40,153,923 39,437,330 38,080,149
Water and sewer 16,261,188 15,425,936 14,554,254 14,664,782 14,200,570 14,222,844 14,165,379 14,009,576 13,530,659 13,537,310
Civic Center 2,970,633 3,676,431 3,170,486 2,595,998 522,276 2,282,153 2,745,582 3,106,144 2,475,661 2,313,348
Catering and concessions 1,020,691 1,072,705 874,199 698,317 206,559 674,404 778,605 922,287 819,571 935,973
Operating grants and contributions
Electric - - - 37,718 - - - - - -
Civic Center - - - 1,268,542 - - - - - -
Water and sewer 11,780 - 14,465 27,015 - - - - - -
Capital grants and contributions
Electric - - 11,308 - - 78,034 - 124,385 - -
Civic Center - - - - - - - 51,133 - -
Water and sewer - - 34,000 162,746 541,915 - - - - -
Total business-type activities 72,118,761 66,351,919 58,924,842 59,750,075 53,517,124 55,698,691 57,409,425 58,367,448 56,263,221 54,866,780
Total Primary Governmen 97,819,067$ 88,747,013$ 76,724,353$ 76,020,689$ 76,001,709$ 70,515,951$ 70,400,503$ 72,028,373$ 69,840,606$ 69,337,671$
(Continued)
TABLE 2
UNAUDITED
(accrual basis of accounting)
CITY OF SALEM, VIRGINIA
CHANGES IN NET POSITION
LAST TEN FISCAL YEARS
13
3
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2025 202 2023 2022 2021 2020 2019 2018 2017 2016
Net (expense) revenu
Total governmental activities (76,068,736)$ (68,719,868)$ (68,542,540)$ (65,680,030)$ (75,780,538)$ (66,623,754)$ (55,944,611)$ (56,128,960)$ (57,608,375)$ (56,982,979)$
Total business-type activities 7,165,673 3,806,140 1,665,204 9,502,523 7,082,828 8,017,328 9,619,332 12,109,457 9,878,342 9,582,044
Total primary governmen (68,903,063$ (64,913,728$ (66,877,336$ (56,177,507$ (68,697,710$ (58,606,426$ (46,325,279$ (44,019,503$ (47,730,033$ (47,400,935$
General Revenues and Other Changes in Net Position
Governmental activities:
Taxes
Property taxes 53,589,523$ 48,976,596$ 45,224,724$ 43,037,351$ 40,367,128$ 38,374,597$ 36,825,133$ 35,688,231$ 35,631,665$ 34,610,154$
Local sales and use taxes 9,779,960 9,688,961 9,493,549 9,071,908 7,837,554 7,661,772 7,296,272 7,015,296 7,174,034 6,638,448
Business license taxes 8,041,846 7,165,291 6,848,042 6,176,361 5,546,287 5,572,638 5,615,337 5,333,382 5,320,865 5,391,215
Meals taxes 6,763,479 6,769,573 6,434,438 5,835,238 4,973,630 4,747,513 5,085,168 4,802,780 4,718,631 4,715,137
Utility taxes 1,233,253 1,232,597 1,222,533 1,220,636 1,179,676 1,190,153 1,203,020 1,208,943 1,182,963 1,169,894
Lodging taxes 1,930,051 1,913,896 1,813,117 1,674,212 990,879 1,122,580 1,328,739 1,232,470 1,201,759 1,170,289
Other taxes 2,796,728 2,826,777 2,707,856 2,755,457 2,589,185 2,337,148 2,713,735 2,765,227 2,706,305 2,699,122
Intergovernmental revenue not restricted 3,607,269 9,237,446 29,633,059 3,728,399 7,160,161 5,003,579 3,951,338 3,952,121 3,941,937 3,989,413
Unrestricted investment earnings 7,280,654 8,323,505 5,704,295 420,399 248,514 1,707,740 994,037 752,672 554,437 269,350
Gain on disposal of capital assets 40,766 137,213 81,145 105,486 93,131 40,778 44,471 35,647 20,985 100,081
Gain on lease modification - - 1,394 - - - - - - -
Other 995,275 907,058 1,379,633 743,542 744,086 641,479 757,329 626,372 676,502 986,182
Transfers 580,275 (2,679,405) (8,522,956) 1,627,594 1,689,156 1,310,606 1,332,706 2,008,304 2,353,122 2,133,023
Total governmental activities 96,639,079 94,499,508 102,020,829 76,396,583 73,419,387 69,710,583 67,147,285 65,421,445 65,483,205 63,872,308
Business-type activities:
Unrestricted investment earnings 155,969 83,941 93,159 94,733 85,199 166,317 189,302 78,511 35,931 93
Gain on disposal of capital assets - 26,034 7,800 40,107 - - - 8,483 - 1,435
Other 21,707 173,350 25,963 - 221,084 183,427 - - - -
Transfers (580,275) 2,679,405 8,522,956 (1,627,594) (1,689,156) (1,310,606) (1,332,706) (2,008,304) (2,353,122) (2,133,023)
Total business-type activities (402,599) 2,962,730 8,649,878 (1,492,754) (1,382,873) (960,862) (1,143,404) (1,921,310) (2,317,191) (2,131,495)
Total Primary Governmen 96,236,480$ 97,462,238$ 110,670,707$ 74,903,829$ 72,036,514$ 68,749,721$ 66,003,881$ 63,500,135$ 63,166,014$ 61,740,813$
Changes in Net Position
Total governmental activities 20,570,343$ 25,779,640$ 33,478,289$ 10,716,553$ (2,361,151)$ 3,086,829$ 11,202,674$ 9,292,485$ 7,874,830$ 6,889,329$
Total business-type activities 6,763,074 6,768,870 10,315,082 8,009,769 5,699,955 7,056,466 8,475,928 10,188,147 7,561,151 7,450,549
Total Primary Governmen 27,333,417$ 32,548,510$ 43,793,371$ 18,726,322$ 3,338,804$ 10,143,295$ 19,678,602$ 19,480,632$ 15,435,981$ 14,339,878$
Notes:
(1) Education expenses of governmental activities include $801,131 of bond funds transferred to the School Division to fund capital projects.
(2) Education expenses of governmental activities include $3,091,222 of bond funds transferred to the School Division to fund capital projects.
(3) Education expenses of governmental activities include $5,277,634 of bond funds transferred to the School Division to fund capital projects.
(4) Education expenses of governmental activities include $14,384,051 of bond funds transferred to the School Division to fund capital projects.
(5) Education expenses of governmental activities include $3,445,962 of bond funds transferred to the School Division to fund capital projects.
(6) Interest and other fiscal charges of governmental activities and Electric expenses of business-type activities were restated to record amortization of the deferred loss on refunding of debt from the 2015 refunding bonds.
(7) Interest and other fiscal charges of governmental activities was restated to record amortization of the deferred loss on refunding on debt from the 2011 refunding bonds.
TABLE 2 (CONTINUED)
(accrual basis of accounting)
CHANGES IN NET POSITION (CONTINUED)
LAST TEN FISCAL YEARS
CITY OF SALEM, VIRGINIA
UNAUDITED
13
4
Page 367 of 442
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
General Fund
Nonspendable 1,171,904$ 965,372$ 1,063,868$ 1,074,923$ 788,399$ 1,009,261$ 862,437$ 694,658$ 588,204$ 567,605$
Restricted 4,840,767 6,382,834 5,180,884 3,242,954 2,264,159 7,407,955 5,868,862 4,071,765 4,245,248 1,959,638
Committed 202,757 169,432 132,023 129,601 97,692 120,291 110,092 94,789 89,261 76,219
Assigned 2,349,089 1,906,015 1,462,671 816,915 875,274 857,041 697,043 741,677 672,251 743,727
Unassigned 59,993,132 55,805,979 67,758,976 55,175,870 45,953,252 37,456,968 32,652,599 28,803,322 22,212,433 15,701,124
Total General Fund 68,557,64$ 65,229,63$ 75,598,42$ 60,440,26$ 49,978,77$ 46,851,51$ 40,191,03$ 34,406,211$ 27,807,39$ 19,048,31$
All Other Governmental Funds
Restricted -$ -$ 4,996,422$ 19,276,969$ 10,729,118$ 27,358,827$ 1,983,825$ 935,933$ 2,894,061$ 4,193,169$
Committed - - - - - - - - 54,458 81,754
Assigned 33,788,739 30,516,440 16,424,188 2,984,364 2,008,162 1,320,266 736,959 551,356 342,149 63,848
Total all other overnmental fund 33,788,73$ 30,516,44$ 21,420,61$ 22,261,33$ 12,737,28$ 28,679,09$ 2,720,78$ 1,487,28$ 3,290,66$ 4,338,771$
Notes:
Source: City of Salem Finance Department
TABLE 3
UNAUDITED
CITY OF SALEM, VIRGINIA
FUND BALANCES, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
13
5
Page 368 of 442
2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenues
Taxes 84,396,673$ 78,907,278$ 74,319,139$ 69,975,513$ 63,943,565$ 61,066,795$ 60,404,459$ 58,583,459$ 58,668,891$ 57,116,158$
Permits, fees and licenses 545,820 356,407 404,802 411,600 340,649 349,081 343,811 313,860 277,582 394,968
Fines and forfeitures 109,894 128,427 140,085 123,352 62,489 64,460 109,705 137,911 145,820 116,417
Revenue from use of money and property 7,474,225 8,532,059 5,946,070 750,535 568,607 1,992,301 1,293,449 1,049,368 842,624 531,379
Charges for services 3,969,716 3,819,647 3,632,128 3,561,617 3,217,818 3,576,056 3,212,585 3,118,065 4,192,436 6,075,639
Other 672,236 823,234 1,125,713 382,382 354,698 277,828 250,381 496,510 409,131 357,115
Intergovernmental 24,154,514 26,036,853 42,098,063 14,553,949 18,781,397 15,762,773 13,165,857 13,360,836 12,652,827 11,603,416
Total revenues 121,323,078 118,603,905 127,666,000 89,758,948 87,269,223 83,089,294 78,780,247 77,060,009 77,189,311 76,195,092
Expenditures
General government 11,964,412 11,778,545 8,455,102 6,844,143 6,679,583 6,703,274 6,152,838 5,679,004 6,410,086 5,918,110
Judicial administration 3,081,753 3,063,652 2,562,166 2,458,099 2,368,502 2,180,401 2,092,625 2,033,068 2,018,898 2,026,255
Public safety 24,980,954 23,473,802 19,271,847 17,737,298 17,615,998 17,368,101 16,112,960 15,741,300 16,403,627 15,824,899
Public works 14,129,162 11,474,380 9,346,515 9,044,426 15,144,607 8,507,779 8,289,463 9,796,765 8,452,569 14,672,498
Health and welfare 7,699,952 6,720,651 5,655,241 5,253,983 5,523,827 4,779,853 3,877,830 3,202,498 2,909,343 2,827,459
Education 23,781,130 24,053,049 25,147,133 26,611,308 34,606,636 25,341,148 21,026,377 20,170,298 19,760,242 19,739,512
Parks, recreation and cultural 8,797,570 7,557,174 6,679,800 5,967,259 5,471,944 5,134,939 5,225,517 5,106,766 5,071,566 4,482,414
Community development 3,943,657 3,322,389 3,973,627 2,780,253 2,864,732 3,255,301 4,582,992 3,340,911 3,178,844 1,087,606
Risk management - - 2,178,901 2,168,819 2,187,212 2,210,715 2,018,406 1,978,778 2,085,343 3,240,075
Capital projects 12,634,947 20,186,760 15,777,799 2,919,667 4,256,021 2,768,847 4,886,835 3,302,614 1,674,861 2,187,595
Debt service:
Principal retirement 4,762,399 4,269,847 3,972,272 3,230,483 3,285,371 3,017,446 3,056,511 3,055,319 3,082,999 2,988,314
Interest 1,849,119 2,084,011 2,013,016 1,680,772 1,649,830 928,405 831,282 908,720 960,419 941,386
Bond issuance cost - - - 79,400 61,160 350,394 73,849 - - 32,987
Total expenditures 117,625,055 117,984,260 105,033,419 86,775,910 101,715,423 82,546,603 78,227,485 74,316,041 72,008,797 75,969,110
Excess (deficiency) of revenues
over (under) expenditures 3,698,023 619,645 22,632,581 2,983,038 (14,446,200) 542,691 552,762 2,743,968 5,180,514 225,982
Other Financing Sources (Uses)
Issuance of long-term debt 302,674 - - 15,080,000 - 26,555,000 5,025,000 - - 5,281,400
Issuance of refunding bonds - - - - 1,555,000 5,799,023 - - - -
Payment to refunded bond escrow agent - - - - (1,493,089) (7,074,459) - - - -
Premium on sale of bonds - - - - - 5,262,352 - - - -
Proceeds from sale of capital assets 27,809 140,408 72,614 155,902 92,605 40,778 41,167 34,084 177,345 211,254
Issuance of financed purchase obligation - - - - - 72,648 - - - 375,000
Inception of leases 74,697 8,200 26,335 63,096 - - - - - -
Inception of subscriptions 1,640,647 677,759 28,159 - - - - - - -
Insurance recoveries 107,676 40,433 116,372 75,910 21,835 72,653 66,682 9,079 - -
Transfers in 18,152,013 39,830,257 50,766,544 9,837,192 9,229,573 7,880,961 7,552,251 7,383,186 7,676,999 7,930,241
Transfers out (17,403,223) (42,589,662) (59,325,169) (8,209,598) (7,774,277) (6,532,855) (6,219,545) (5,374,882) (5,323,877) (5,797,218)
Total other financing sources, net 2,902,293 (1,892,605) (8,315,145) 17,002,502 1,631,647 32,076,101 6,465,555 2,051,467 2,530,467 8,000,677
Net change in fund balances 6,600,316$ (1,272,960)$ 14,317,436$ 19,985,540$ (12,814,553)$ 32,618,792$ 7,018,317$ 4,795,435$ 7,710,981$ 8,226,659$
Debt service as a percentage of
noncapital expenditures 6.68%6.88%6.99%6.03%5.29% 5.09% 5.53% 5.62% 5.87% 5.44%
Notes:
Source: City of Salem Finance Department
CITY OF SALEM, VIRGINIA
CHANGES IN FUND BALANCE, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
TABLE
UNAUDITED
13
6
Page 369 of 442
Total
Direc Direc Direc Direc Direc Total Taxable Direc
Fiscal Assesse Ta Assesse Ta Assesse Ta Assesse Ta Assesse Ta Assesse Ta
Yea alue Rate alue Rate alue Rate alue Rate alue Rate alue Rate
2025 3,069,895,904$ 1.20$ 443,012,076$ 3.40$ 113,708,064$ 3.20$ 95,722,790$ 1.20$ 648,276$ 1.20$ 3,722,987,110$ 1.52$
2024 2,790,455,995 1.20 419,542,318 3.40 108,078,260 3.20 66,002,253 1.20 690,909 1.20 3,384,769,735 1.53
2023 2,531,447,388 1.20 409,058,153 3.40 98,620,864 3.20 62,248,749 1.20 732,557 1.20 3,102,107,711 1.55
2022 2,384,635,100 1.20 417,131,385 3.40 102,879,430 3.20 65,235,010 1.20 741,052 1.20 2,970,621,977 1.54
2021 2,296,615,563 1.20 346,874,881 3.40 99,551,587 3.20 64,324,330 1.20 827,954 1.20 2,808,194,315 1.54
2020 2,223,003,261 1.20 319,099,250 3.40 98,084,487 3.20 60,840,085 1.20 758,822 1.20 2,701,785,905 1.54
2019 2,144,567,539 1.18 310,426,127 3.25 91,646,255 3.20 53,418,469 1.18 749,392 1.18 2,600,807,782 1.51
2018 2,092,863,676 1.18 306,890,700 3.25 97,999,444 3.20 51,247,569 1.18 816,174 1.18 2,549,817,563 1.50
2017 2,054,446,049 1.18 312,495,313 3.25 89,186,639 3.20 44,507,648 1.18 984,368 1.18 2,501,620,017 1.51
2016 2,022,951,024 1.18 295,173,346 3.25 91,322,128 3.20 41,308,358 1.18 1,059,063 1.18 2,451,813,919 1.50
Note:
Source: City of Salem Finance Department
Tax rates are per $100 of assessed value.
Public Service
Corporation Mobile Homes
TABLE
CITY OF SALEM
ASSESSED VALUE AND ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
UNAUDITED
Real Estate Personal Property Machinery and Tools
13
7
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Supplemental
Assessments
Calendar Yea Taxes Levied Exonerations Collections in
Ended for the Percentage Levied in Subsequent Percentage
December 31, Calendar Yea Amoun of Levy Subsequent Years ears Amoun of Levy
2025 53,794,443$ 50,966,204$ 94.74% -$ -$ 50,966,204$ 94.74%
2024 49,017,765 46,765,355 95.40% 101,289 1,533,499 48,298,854 98.33%
2023 45,280,224 43,064,907 95.11% 1,364 1,697,537 44,762,444 98.85%
2022 43,896,135 41,921,818 95.50% 35,344 1,608,101 43,529,919 99.09%
2021 40,322,441 38,719,642 96.03% (7,635) 1,274,319 39,993,961 99.20%
2020 38,547,607 35,634,651 92.44% 29,391 2,648,125 38,282,776 99.24%
2019 36,274,839 35,191,478 97.01% 170,855 1,212,388 36,403,866 99.89%
2018 35,837,963 34,375,408 95.92% (350,519) 1,077,603 35,453,011 99.90%
2017 35,253,119 34,012,836 96.48% (71,996) 1,140,036 35,152,872 99.92%
2016 33,896,364 32,608,317 96.20% (19,524) 1,223,086 33,831,403 99.87%
Notes:
Source: City of Salem Finance Department
In 2020, the due date for the second half of Real Estate and Personal Property was extended to June 30th due to the COVID-19 pandemic.
Calendar Year of the Levy Total Collections to Date
Collected within the
TABLE 6
UNAUDITED
CITY OF SALEM, VIRGINIA
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN CALENDAR YEARS
13
8
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Percentage Percentage
of Total Cit of Total Cit
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpaye alue Rank alue alue Rank alue
Lewis-Gale Medical Center LLC (1)74,578,700$ 1 2.26% 39,425,000$ 1 1.92%
Carter Machinery/Carthy Corp/Mount Sinai 21,009,200 2 0.64% 7,586,000 10 0.37%
Lowes/NS Retail Holdings LLC (2)18,373,400 3 0.56% 12,462,800 4 0.61%
Valleydale Catalyst LLC 17,212,100 4 0.52%
Yokohama Industries 16,393,000 5 0.50% 13,946,300 3 0.68%
Woodrock Riverwalk LLC 15,289,900 6 0.46%
Spartan Square/EGAP SALEM I LLC (5) 14,724,100 7 0.45% 10,758,000 5 0.52%
Phoenix Salem Industrial 13,488,100 8 0.41%
US Foods/USF PROPCO I LLC (3)13,068,000 9 0.40% 10,708,600 6 0.52%
Chateau Riviera Apts/CSW Associates 12,500,100 10 0.38% 9,694,200 7 0.47%
Friendship Salem Terrace LLC (4)8,361,700 9 0.41%
Lewis-Gale Clinic/HRT 22,324,900 2 1.09%
General Electric 9,635,900 8 0.47%
Notes:
(1) In 2018, Lewis-Gale Medical Center LLC acquired the assets of Lewis-Gale Hospital HCA and Lewis Gale Clinic/HRT.
(2) In 2020, Lowes transferred from VALO LLC to NS Retail Holdings LLC
(3) Formerly U.S Food Service Inc.
(4) Formerly Salem Terrace/White Whale in 2015
(5) Formerly Spartan Square Inc.
CITY OF SALEM, VIRGINIA
PRINCIPAL ELECTRIC CUSTOMERS
CURRENT YEAR AND NINE YEARS AGO
2025 2016
Percentage Percentage
of Total of Total
Services Services Services Services
Customer Billed Rank Billed Billed Rank Billed
Lewis Gale Hospital HCA 3,299,535$ 1 6.33% 2,314,623$ 1 6.15%
Roanoke College 2,152,355 2 4.13% 1,100,873 2 2.92%
Lake Region Medical (Formerly Accellent) 1,491,636 3 2.86%
Graham White 1,128,150 4 2.16% 936,100 3 2.49%
U.S. Food Service, Inc. 941,368 5 1.81% 761,374 5 2.02%
Carter Machinery Co. 790,305 6 1.52% 493,743 9 1.31%
Rowe Furniture/Salem Frame 790,211 7 1.52% 781,541 4 2.08%
Sewell Products 756,572 8 1.45% 564,446 8 1.50%
Kroger 685,990 9 1.32% 596,422 7 1.58%
Novozymes 580,639 10 1.11%
Accellent Nobel-Met 666,039 6 1.77%
Walmart 357,403 10 0.95%
Note:
TABLE 8
UNAUDITED
Source: City of Salem Finance Department
2025 2016
Source: City of Salem Real Estate Valuation Department
TABLE 7
CITY OF SALEM, VIRGINIA
PRINCIPAL REAL ESTATE PROPERTY TAXPAYERS
CURRENT YEAR AND NINE YEARS AGO
UNAUDITED
139
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Governmental Business-Type
Activities Activities
General General Total
Fiscal Obligation Obligation Primary
Year Bonds Bonds Government
(1)
2025 56,349,429$ 24,503,105$ 80,852,534$
2024 60,402,408 25,237,394 85,639,802
2023 64,619,132 29,177,914 93,797,046
2022 68,803,018 32,714,325 101,517,343
2021 57,250,371 35,559,482 92,809,853
2020 60,686,620 39,296,513 99,983,133
2019 32,910,038 40,780,877 73,690,915
2018 30,897,265 41,669,640 72,566,905
2017 33,916,905 45,723,894 79,640,799
2016 36,971,375 49,665,950 86,637,325
Percentage Percentage of
of Estimated Bonded Debt
Total Taxable Actual Value Per Capita Per Capita
Fiscal Assessed of Taxable Bonded Debt Personal to Per Capita
Year Value Property Population Per Capita Income Personal Income
(2)(3)(3)
2025 3,722,987,110$ 2.17%25,346 3,190$ 63,792$ 5.00%
2024 3,384,769,735 2.53%25,600 3,345 59,109 6.00%
2023 3,102,107,711 3.02%25,523 3,675 57,434 6.00%
2022 2,970,621,977 3.42%25,373 4,001 54,977 7.00%
2021 2,808,194,315 3.30%25,346 3,662 53,489 7.00%
2020 2,701,785,905 3.70%25,301 3,952 52,248 8.00%
2019 2,600,807,782 2.83%25,643 2,874 49,860 6.00%
2018 2,549,817,563 2.85%25,862 2,806 48,384 6.00%
2017 2,501,620,017 3.18%25,549 3,117 48,047 6.00%
2016 2,451,813,919 3.53%25,432 3,407 45,577 7.00%
Notes:
The City is independent from any county, town, or other political subdivision of the Commonwealth of Virginia. There is no
overlapping general obligation debt or taxing power.
TABLE 9
UNAUDITED
CITY OF SALEM, VIRGINIA
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
LAST TEN FISCAL YEARS
(3) See Table 12 for population and per capita personal income.
(1) Outstanding debt for the School Division is included with Governmental Activities.
Source: City of Salem Finance Department
Details regarding the City's outstanding debt can be found in the notes to the financial statements.
(2) See Table 5 for assessed value of taxable property.
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Primary Primary Government
General Financed General Government Outstanding Debt as
Fiscal Obligation Purchase Lease Subscription Obligation Lease Subscription Outstanding a Percentage of
Year Bonds Obligation Liability Liability Bonds Liability Liability Debt Personal Income
(1) (2) (3) (3) (4) (4)
2025 56,349,429$ 239,257$ 91,670$ 1,098,361$ 24,503,105$ 12,575$ 9,476$ 82,303,873$ 1.05% 3,247$
2024 60,402,408 - 44,281 413,933 25,237,394 13,107 - 86,111,123 1.19% 3,364
2023 64,619,132 14,529 63,284 86,014 29,177,914 20,258 - 93,981,131 1.34% 3,682
2022 68,803,018 29,059 117,998 - 32,714,325 5,637 - 101,670,037 1.54% 4,007
2021 57,250,371 43,589 - - 35,559,482 - - 92,853,442 1.45%3,663
2020 60,686,620 99,520 - - 39,296,513 - - 100,082,653 1.60%3,956
2019 32,910,038 121,467 - - 40,780,877 - - 73,812,382 1.24%2,878
2018 30,897,265 198,016 - - 41,669,640 - - 72,764,921 1.26%2,814
2017 33,916,905 271,203 - - 45,723,894 - - 79,912,002 1.39%3,128
2016 36,971,375 341,175 - - 49,665,950 - - 86,978,500 1.60%3,420
Notes:
Source: City of Salem Finance Department
Details regarding the City's outstanding debt can be found in the notes to the financial statements.
The City is independent from any county, town, or other political subdivision of the Commonwealth of Virginia. There is no overlapping general obligation debt or taxing power.
(1) Outstanding debt for the School Division is included with Governmental Activities.
(2) In 2022, the City implemented GASB Statement No. 87 requiring recognition of certain lease assets and liabilities for lessees that were classified previously as operating leases and
recognized as inflows of resources or outflows of resources based on the payment provisions of the contracts. Comparative prior year information has not been restated because the
necessary information is not available.
(3) In 2023, the City implemented GASB Statement No. 96 requiring recognition of certain subscription-based information technology arrangements as subscription assets and
corresponding subscription liabilities. Comparative prior year information has not been restated because the necessary information is not available.
(4) See Table 12 for population and per capita personal income.
TABLE 10
UNAUDITED
CITY OF SALEM, VIRGINIA
RATIOS OF OUTSTANDING DEBT
LAST TEN FISCAL YEARS
Government
Outstanding Debt
Per Capita
Governmental Activities PrimaryBusiness-Type Activities
14
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Net Debt
Assessed Debt Limit Total Applicable
Value of 10% of General Financed RVRA Net Debt Legal to Limit as
Fiscal Real Assessed Obligation Purchase Enterprise Supported Applicable Debt a Percent of
Year Property Value Bonds Obligation Bonds Debt to Limit Margin Debt Limit
(1)(2)(3)
2025 3,165,618,694$ 316,561,869$ 80,852,534$ 239,257$ (24,503,105)$ -$ 56,588,686$ 259,973,183$ 17.88%
2024 2,856,458,248 285,645,825 85,639,802 - (25,237,394) - 60,402,408 225,243,417 21.15%
2023 2,593,696,137 259,369,614 93,797,046 14,529 (29,177,914) (189,981) 64,443,680 194,925,934 24.85%
2022 2,449,870,110 244,987,011 101,517,343 29,059 (32,714,325) (385,416) 68,446,661 176,540,350 27.94%
2021 2,360,939,893 236,093,989 92,809,853 43,589 (35,559,482) (585,396) 56,708,564 179,385,425 24.02%
2020 2,283,843,346 228,384,335 99,983,133 99,520 (39,296,513) (789,921) 59,996,219 168,388,116 26.27%
2019 2,197,986,008 219,798,601 73,690,915 121,467 (40,780,877) (998,082) 32,033,423 187,765,178 14.57%
2018 2,144,111,245 214,411,125 72,566,905 198,016 (41,669,640) (1,209,879) 29,885,402 184,525,723 13.94%
2017 2,098,953,697 209,895,370 79,640,799 271,203 (45,723,894) (1,425,312) 32,762,796 177,132,574 15.61%
2016 2,064,259,382 206,425,938 86,637,325 341,175 (49,665,950) - 37,312,550 169,113,388 18.08%
Notes:
Source: City of Salem Finance Department
(1) Includes real estate and public service corporation assessments from Table 5.
(2) The Enterprise Fund bonds are backed by the full faith and credit of the City but are expected to be paid from the revenue and receipts of the Enterprise Funds.
(3) School debt is included in the amount of debt applicable to limit.
Amount of Debt Applicable to Limit
TABLE 11
UNAUDITED
CITY OF SALEM, VIRGINIA
LEGAL DEBT MARGIN INFORMATION
LAST TEN FISCAL YEARS
14
2
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Fiscal Total Personal Per Capita Public
ear Income Personal School Unemploymen
Ended Population (In Thousands) Income Enrollment Rate
(1)(2)(3)(3)(4)(5)
2025 25,346 7,822,610$ 63,792$ 3,925 3.8%
2024 25,600 7,237,160 59,109 4,273 3.2%
2023 25,523 7,004,787 57,434 3,650 3.0%
2022 25,373 6,588,916 54,977 3,701 3.0%
2021 25,346 6,391,212 53,489 3,756 4.0%
2020 25,301 6,254,966 52,248 3,882 7.7%
2019 25,643 5,962,802 49,860 3,872 2.9%
2018 25,862 5,785,780 48,384 3,889 3.4%
2017 25,549 5,758,037 48,047 3,843 4.1%
2016 25,432 5,435,865 45,577 3,751 4.0%
Notes:
TABLE 12
UNAUDITED
CITY OF SALEM, VIRGINIA
DEMOGRAPHIC STATISTICS
LAST TEN FISCAL YEARS
(1) Population, public school enrollment and unemployment rate figures are based on fiscal years ending June
30. Per capita personal income figures are as of November.
(2) Population is based on intercensal estimates of the resident population for counties of Virginia: U.S Census
Bureau, Population Division. Population was obtained from U.S. Census Bureau Population Estimates
Program.
(3) Bureau of Economic Analysis (BEA). Total personal income reported is for Roanoke County and the City of
Salem. No data is available for the City of Salem only. Per capita personal income was computed using
Census Bureau midyear population estimates.
(4) Director of Business, School Division. In fiscal year 2025, the School Division offered an online option
with 342 students enrolled. In-school enrollment was 3,583. Total enrollment for the School Division
was 3,925.
(5) Virginia Employment Commission
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Number of Number of
Employe Rank Ownership Employees Rank Ownership Employees
(1) (1)
Veterans Administration Medical Center 1 Fed Govt. 1,500-1,800 1 Fed Govt. 1,800-2,000
Lewis-Gale Hospital HCA 2 Private 1,100-1,300 2 Private 1,300-1,500
Virginia Department of Transportation 3 State Govt. 600-700
Yokohama Industries 4 Private 600-700 3 Private 800-1,000
Lewis Gale Physicians 5 Private 500-600 5 Private 500-700
City of Salem Schools 6 Local Govt. 500-600 6 Local Govt. 500-600
Integer 7 Private 475-575
Roanoke College 8 Private 400-500 8 Private 400-500
City of Salem 9 Local Govt. 400-500 7 Local Govt. 400-500
Carter Machinery 10 Private 300-500
U.S. Foodservice, Inc.10 Private 400-500
General Electric 4 Private 600-800
Kroger 9 Private 400-500
Notes:
(1) The percentage of total employment each employer represents is unavailable.
Source: City of Salem Economic Development
2025 2016
TABLE 1
CITY OF SALEM, VIRGINIA
PRINCIPAL EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
UNAUDITED
144
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Function 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
General government 68 70 74 74 71 77 71 76 70 69
Judicial administration 22 24 23 22 22 22 21 19 20 18
Public safety 161 166 159 158 163 166 167 153 152 157
Public works 82 84 86 79 80 84 84 82 79 89
Parks, recreation and cultural 34 34 33 34 33 34 33 32 30 32
Community development 6 4 3 3 2 3 3 3 3 2
Electric 25 23 23 27 23 28 29 28 27 27
Water and sewer 47 51 46 46 49 48 49 48 47 48
Civic Center 17 16 17 16 17 19 18 15 15 16
Catering and concessions 3 4 3 2 3 3 4 4 4 4
Total 465 476 467 461 463 484 479 460 447 462
Note:
Source: City of Salem Finance Department
TABLE 1
UNAUDITED
CITY OF SALEM, VIRGINIA
FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION
LAST TEN FISCAL YEARS
145
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Function 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
General government
Finance
Accounts payable checks issued 11,010 10,307 22,768 10,600 11,518 10,983 10,817 9,926 10,942 9,238
Human resources
Positions filled (full-time and temporary) 158 267 183 223 126 138 156 164 158 154
Registrar
Number of registered voters 17,909 17,909 17,727 17,756 17,542 17,158 16,785 16,887 16,704 16,584
Fleet
Pieces of equipment maintained 537 525 560 584 593 573 576 568 575 567
Judicial administration
Sheriff
Inmates housed 1,823 1,777 1,622 1,867 1,987 2,373 2,790 2,961 3,132 2,681
Inmate transports 830 750 779 427 354 1,039 1,479 1,489 1,333 1,222
Courts worked 437 414 433 536 589 500 462 525 680 595
Public safety
Police
Calls for service 42,753 39,674 41,345 44,501 40,504 35,830 30,790 32,905 31,651 27,017
Accidents 614 937 1,052 911 830 917 1,079 1,026 1,015 1,108
DUI Arrests 80 125 53 58 60 66 109 137 91 92
Fire
Calls for service 6,000 5,690 5,721 5,875 5,272 5,123 5,264 5,135 4,872 4,274
Emergency Responses - Fire 88 96 83 80 79 95 82 111 93 95
Emergency Responses - EMS 4,946 4,710 4,664 4,855 4,278 4,122 4,321 4,169 4,048 3,446
Building inspections
Residential construction permits 144 168 163 187 183 177 181 188 175 158
Commercial construction permits 90 74 93 93 104 98 126 133 120 133
Public works
Refuse collection
Refuse collected (tons per year)*15,248 15,021 15,000 15,351 16,040 17,424 16,409 16,261 18,208 88,565
Tons recycled 2,592 2,382 2,836 1,599 3,195 4,350 7,419 9,139 9,152 5,060
Other public works
Tons of asphalt used in resurfacing 11,614 5,659 2,650 - 27,480 - - 13,263 - 15,453
Square yards of milling completed 222,591 91,164 44,254 - 546,965 1,208 - 219,862 - 302,937
Tons of salt used 1,615 420 15 729 650 85 915 1,330 315 848
Leaves collected (loads)338 205 331 285 246 335 302 350 113 295
Parks, recreation and cultural
Parks and recreation
Tournaments hosted 28 25 19 35 41 23 58 52 48 52
Special events held 26 24 25 27 22 29 35 28 26 25
Youth sports teams 116 125 133 127 51 130 135 148 151 151
Adult sports teams 17 21 23 20 17 34 30 27 28 29
Library
Circulation 177,446 163,539 166,179 148,771 86,953 147,646 194,000 212,350 227,443 230,454
Children's program attendance 5,101 3,705 4,292 1,862 2,149 5,077 9,516 10,901 7,226 8,972
Patron visits to the library 73,043 71,993 74,425 71,798 27,034 102,485 152,091 167,389 170,879 172,012
New patrons 772 1,366 1,382 830 188 773 769 904 879 968
Internet sessions 25,313 33,630 29,386 26,022 26,332 41,008 55,932 39,884 28,554 25,944
Electric
Number of customer accounts 13,267 13,104 13,710 13,333 13,227 13,217 13,129 13,084 12,838 12,880
Water
Number of customer accounts 9,680 9,703 9,711 9,739 9,720 9,665 9,636 9,482 9,567 9,486
Million gallons sold to customers 920 862 831 871 862 859 910 861 850 932
Sewer
Number of customer accounts 9,088 9,127 9,123 9,181 9,160 9,108 9,072 9,041 9,018 8,952
Waste/water treated (million gallons/day) 5.5 5.3 5.6 5.8 7.9 7.3 8.7 6.0 7.2 9.1
Civic Center
Concerts 10 12 10 13 5 13 13 15 13 11
Meetings 576 602 613 609 522 475 614 599 660 852
Tickets sold 104,933 118,691 91,255 81,276 16,531 66,954 78,745 93,510 88,662 93,373
Arena utilization days 164 175 173 156 86 108 155 162 202 215
Notes:
Source: Various City of Salem Departments
*In FY2017, Roanoke Valley Resource Authority (RVRA) started managing waste disposal services instead of the City Transfer Station.
TABLE 15
UNAUDITED
CITY OF SALEM, VIRGINIA
OPERATING INDICATORS BY FUNCTION
LAST TEN FISCAL YEARS
146
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Function 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Public safety
Police station 1 1 1 1 1 1 1 1 1 1
Law enforcement vehicles 64 50 52 60 57 52 53 48 47 47
Fire stations 3 3 3 3 3 3 3 3 3 3
Fire trucks 6 6 6 6 5 5 6 7 7 7
Ambulances 5 5 5 5 4 4 4 4 4 4
Public works
Primary streets (lane miles)80 80 80 80 80 80 80 80 80 80
Secondary streets (lane miles)272 272 272 272 272 272 272 272 272 272
Alleys (lane miles)12 12 12 12 12 12 12 12 12 12
Garbage trucks 21 18 18 18 19 17 17 16 16 16
Parks, recreation and cultural
Community center/senior center 1 1 1 1 1 1 1 1 1 1
Parks/athletic fields 15 15 15 15 15 15 15 15 15 15
Acres of parks maintained 495 495 495 495 495 495 495 495 495 495
Library 1 1 1 1 1 1 1 1 1 1
Golf course 1 1 1 1 1 1 1 1 1 1
Dog park 1 1 1 1 1 1 1 1 1 1
Electric
Substations 11 11 11 11 11 11 11 11 11 11
Overhead distribution lines (miles) 160 160 160 161 161 161 163 163 166 165
Underground distribution lines (miles) 44 43 43 41 41 41 42 42 40 42
Transmission lines (miles)17 17 17 17 17 17 17 17 17 17
Water and sewer
Water treatment plant 1 1 1 1 1 1 1 1 1 1
Water distribution lines (miles)179 179 178 177 176 176 176 176 176 176
Sanitary sewer lines (miles)198 198 198 171 171 171 170 170 170 170
Notes:
Source: City of Salem Finance Department
TABLE 16
UNAUDITED
CITY OF SALEM, VIRGINIA
CAPITAL ASSET STATISTICS BY FUNCTION
LAST TEN FISCAL YEARS
147
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THIS PAGE INTENTIONALLY BLANK
148
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COMPLIANCE SECTION
The Compliance Section of the City of Salem, Virginia’s Annual Comprehensive Financial Report includes
reports from the independent auditors.
149
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www.becpas.com
Independent Auditor’s Report on Internal Control over Financial
Reporting and on Compliance and Other Matters Based on an Audit of
Financial Statements Performed in Accordance with
Government Auditing Standards
To the Honorable Members of City Council
City of Salem, Virginia
Salem, Virginia
We have audited, in accordance with auditing standards generally accepted in the United States of
America, the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States; and the Specifications for Audits of Counties, Cities, and
Towns, and the Specifications for Audits of Authorities, Boards, and Commissions , issued by the Auditor of
Public Accounts of the Commonwealth of Virginia, the financial statements of the governmental activities,
the business-type activities, the aggregate discretely presented component units, each major fund, and
the aggregate remaining fund information of the City of Salem, Virginia (the “City”), as of and for the year
ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the
City’s basic financial statements, and have issued our report thereon dated November 24, 2025.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control
over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in
the circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do
not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination
of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A
significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe
than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit, we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material
weaknesses or significant deficiencies may exist that have not been identified.
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Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
the financial statements. However, providing an opinion on compliance with those provisions was not an
objective of our audit, and accordingly, we do not express such an opinion. The results of our tests
disclosed no instances of noncompliance that are required to be reported under Government Auditing
Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
CERTIFIED PUBLIC ACCOUNTANTS
Roanoke, Virginia
November 24, 2025
151
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City of Salem, Virginia
Summary of Compliance Matters
June 30, 2025
As more fully described in the Independent Auditor’s Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government
Auditing Standards, we performed tests of the City’s compliance with certain provisions of the laws, regulations, contracts,
and grants shown below.
State Compliance Matters
Code of Virginia:State Agency Requirements:
Budget and Appropriation Laws Education
Cash and Investment Laws Urban Highway Maintenance
Conflicts of Interest Act Fire Programs Aid to Localities
Debt Provisions Opioid Abatement Program
Local Retirement Systems
Procurement Laws
Uniform Disposition of Unclaimed Property Act
Sheriff Internal Controls
Comprehensive Services Act
152
Page 385 of 442
Department of Finance
City of Salem, Virginia
Rosemarie B. Jordan, CPA Director of Finance
Accounting/Accounts Payable/Purchasing
Patricia L. Bidanset Senior Accountant
Ellen T. Bowen, CPA Financial Services Supervisor
Shawn M. Crockett, CPA Senior Accountant
Jordan M. Doyle Senior Accountant
Charles T. Kline Accountant
Dawn M. Layne Accounting Supervisor
Amy R. Morris, CPA Special Projects Accountant
Tammy H. Todd, CPA, CPFO Assistant Director of Finance
Vacant Purchasing Manager
Administrative
Alyson R. Chaisson Finance Administrative Secretary/
Accounting Technician
Payroll
Tara N. Pugh Payroll Technician
Carrington R. Sumner Payroll Manager
153
Page 386 of 442
THIS PAGE INTENTIONALLY BLANK
Page 387 of 442
Item #: 6.C.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: December 11, 2025
AGENDA ITEM: City of Salem - Emergency Operations Plan Resolution
Consider Resolution 1514 adopting the "City of Salem,
Virginia, Emergency Operations Plan" (EOP) dated
December 1, 2025, and directing the City Manager and
affected officers and departments to develop the
organization prescribed by the plan.
SUBMITTED BY: Stephen G. Simon, Fire Chief and Emergency Management
Coordinator
SUMMARY OF INFORMATION:
Per State and Federal law, localities are required to maintain an Emergency
Operations Plan. This plan provides the structure and framework for use in
addressing a major emergency or disaster.
The City’s designated Emergency Management Coordinator, Chief Simon, is
responsible to continually monitor the provisions of the plan, and coordinate with City
departments/officers and other agencies/organizations to develop recommendations
to Council for amendment.
Notwithstanding, the plan must normally be approved every four years. The current
plan was last approved in 2021.
A copy of the revised plan effective December 1, 2025, is available for review. Chief
Simon and members of his staff will provide Council a general overview of the plan
with substantive changes noted.
FISCAL IMPACT:
STAFF RECOMMENDATION:
Staff recommends approval of this resolution adopting the City of Salem’s Emergency
Operations Plan (EOP) effective December 1, 2025.
Page 388 of 442
ATTACHMENTS:
1. SALEM EMERGENCY OPERATIONS PLAN-2025 FINAL-2 12-11-25
2. Item 6C 12-11-25 Resolution 1514 EOP Emergency Operations Plan December
2025 FINAL
Page 389 of 442
EMERGENCY OPERATIONS PLAN (EOP)
Salem, Virginia
December 1, 2025
Page 390 of 442
1
TABLE OF CONTENTS
APPROVAL AND IMPLEMENTATION…………………………………………………………………………………………………………....….2
PROMULGATION STATEMENT ……………………………………………………………………………………………………………….……....4
RECORD OF CHANGES ..............................................................................................................................................................................5
RECORD OF DISTRIBUTION .....................................................................................................................................................................6
Introduction……………………………………………………………………………………………………………………………………………...…….……7
PURPOSE .........................................................................................................................................................................................................7
SCOPE................................................................................................................................................................................................................7
SITUATION OVERVIEW ..............................................................................................................................................................................8
PLANNING ASSUMPTIONS ......................................................................................................................................................................8
CONCEPT OF OPERATIONS (CONOPS) ...............................................................................................................................................8
DECLARATION OF LOCAL EMERGENCY...............................................................................................................................................9
REQUEST FOR STATE ASSISTANCE.......................................................................................................................................................10
ORGANIZATION & ASSIGNMENT OF RESPONSIBILITIES ...........................................................................................................11
LOCAL GOVERNMENT AGENCIES AND STAFF.................................................................................................................................17
DIRECTION, CONTROL AND COORDINATION ............................................................................................................................... 21
COMMUNICATIONS AND COORDINATION .................................................................................................................................... 24
INFORMATION COLLECTION, ANALYSIS, AND DISSEMINATION ........................................................................................... 23
ADMINISTRATION, FINANCE, AND LOGISTICS .............................................................................................................................. 25
PLAN DEVELOPMENT AND MAINTENANCE .....................................................................................................................................25
AUTHORITIES AND REFERENCES ...........................................................................................................................................................27
ACRONYMS ....................................................................................................................................................................................................29
GLOSSARY .......................................................................................................................................................................................................30
Page 391 of 442
2
APPROVAL AND IMPLEMENTATION
Each local and interjurisdictional agency is required by the Code of Virginia to § 44-146.19E to conduct a
comprehensive review and revision of its emergency operations plan every four years, to ensure that the plan remains
current and the revised plan shall be formally adopted by the locality’s governing body. This page introduces the plan,
outlines its applicability and indicates that it supersedes all previous plans. It should delegate authority for specific
modifications that can be made to the plan and who can make them without the senior official’s signature. It should
also include a date and be signed by the senior official(s) (e.g., mayor, county judge, commissioner[s]).
IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, December 11, 2025:
RESOLUTION 1514
A RESOLUTION ADOPTING THE “CITY OF SALEM, VIRGINIA, EMERGENCY OPERATIONS PLAN” (EOP), DATED
DECEMBER 1, 2025, AND DIRECTING THE CITY MANAGER AND AFFECTED OFFICERS AND DEPARTMENTS
TO DEVELOP THE ORGANIZATION SET FORTH IN SAID PLAN
WHEREAS, the “City of Salem, Virginia, Emergency Operations Plan” has been developed,
consistent with the Commonwealth of Virginia Emergency Services and Disaster Law of 1973, as amended,
and The Robert T. Stafford Disaster Relief and Emergency Assistance Act, as amended, 42 U.S.C. 5121
(Public Law 93-288) and its implementing Federal Regulations, to be implemented in the event of a major
emergency or disaster; and
WHEREAS, the “City of Salem Emergency Operations Plan” is embodied in that certain document
with its appurtenances entitled: “City of Salem, Virginia, Emergency Operations Plan,” dated December 1,
2025, a copy of which is on file with the Clerk of the Council; and
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF SALEM, VIRIGNIA, that the
Council of the City of Salem hereby adopts the “City of Salem, Virginia, Emergency Operations Plan” dated
December 1, 2025. The City Manager and the officers and departments designated in the EOP are hereby
authorized and directed to develop and implement the organization and perform assigned tasks as set out
in said plan. The Emergency Management Coordinator is hereby responsible to continually monitor the
provisions of the EOP and is empowered to coordinate with appropriate officers and departments of the
City of Salem, Virginia, and other agencies and organizations to develop recommendations to Council for
amendments to the plan.
Upon a call for an aye and a nay vote, the same stood as follows:
Page 392 of 442
3
John E. Saunders –
H. Hunter Holliday –
Byron Randoph Foley –
Anne Marie Green –
Renée Ferris Turk –
___________________________________
Renée Ferris Turk, Mayor
ATTEST:
H. Robert Light, Clerk of Council
City of Salem, Virginia
Page 393 of 442
4
PROMULGATION
A promulgation is optional; this page may be removed if desired.
Government is responsible for ensuring the health, safety, and welfare of its citizens. The welfare and safety of
citizens is never more threatened than during disasters. The goal of emergency management is to ensure that
mitigation, preparedness, response, and recovery actions exist so that public welfare and safety are preserved.
The City of Salem has updated its Emergency Operations Plan (EOP) to ensure effective allocation of resources during an emergency to protect life, property and the environment. This plan supersedes any previous plans promulgated for this purpose.
The EOP provides a comprehensive framework for the City of Salem emergency management program. It addresses
the roles and responsibilities of government organizations and provides a link to local, State, Federal, and private
organizations and resources that may be activated to address disasters and emergencies in the City of Salem.
The City of Salem Emergency Operations Plan ensures consistency with current policy guidance and describes the
interrelationship with other levels of government. The plan will continue to evolve, responding to lessons learned
from actual disaster and emergency experiences, ongoing planning efforts, training and exercise activities, and
Federal guidance.
Therefore, in recognition of the emergency management responsibilities of the City of Salem government and with
the authority vested in me as the Chief Executive Officer of the City of Salem, I hereby promulgate the City of Salem
Emergency Operations Plan.
Christopher Dorsey
City Manager, City of Salem
Page 394 of 442
5
RECORD OF CHANGES
The Record of Changes table reflects changes to the EOP during the interim period between plan adoptions. The
Record of Changes should contain, at a minimum, a change number, the section and/or page number of the
change, a description of the change, the date of the change, and the initials of the person who made the change.
Minor plan changes (such as grammatical or phone number changes) which do not affect the implementation of
the plan do not need to be captured in the Record of Changes table.
Change
Number
Change
Section
Changed
Name of
Person
Authorizing
Change
1
2
3
4
5
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6
RECORD OF DISTRIBUTION
The jurisdiction should document the distribution of the EOP. Copies available to the public should not include
sensitive or personal information.
The Salem, Virginia EOP will be distributed to each agency and organization that has a role in the plan and
noted in the table below.
Agency, Department,
ESF Title of Recipient
Format:
electronic or
hard copy
Date
Distributed
Date
Acknowledged
Page 396 of 442
6
Introduction
The City of Salem is committed to the protection of life, the environment, and property. This Plan provides the basis
for response and recovery operations in Salem, Virginia. The success of this Plan depends on the collaboration of the
departments and agencies responsible for the development and maintenance of these plans and annexes.
Successful emergency planning utilizes a comprehensive approach to prepare for and plan for all-hazards. The City
of Salem is vulnerable to a variety of natural hazards including Flooding, technological hazards including industrial
fires and chemical spills; and human-caused events such as industrial accidents, terrorist attacks, infrastructure failures,
environmental damage like oil spills, and social unrest The threat of major disasters and events necessitates this Plan’s
all-hazards approach.
To respond effectively to any emergency of a size or complexity beyond the routine response system, it is critical that
all the City of Salem public officials, departments and agencies, non-governmental emergency organizations and the
public understand their roles and responsibilities. These non-routine responsibilities begin when an incident is
recognized and response ensues. As an incident develops and command organizes beyond the initial reactive phase
of first responders the roles and responsibilities highlighted in this Plan become more critical.
Per the Commonwealth of Virginia Emergency Services and Disaster Law of 2000 (Code of Virginia, § 44-146.13 to § 44146.28:1), Commonwealth and local governments are charged with developing and maintaining current Emergency Operations Plans (EOP) in order to be prepared for such events.
This EOP serves as the baseline, by which the City of Salem prepares for, mitigates against, responds to, and recovers
from natural disasters/emergencies. It is the primary responsibility of Emergency Management Coordinator of the
City of Salem to develop the City of Salem EOP, update the plan, and maintain a record of changes. This plan seeks
to address the City of Salem’s emergency response and recovery procedures, roles and responsibilities of local
departments, and other private organizations during emergencies/disasters.
PURPOSE
This all-hazards plan provides the foundation for the local jurisdiction’s emergency response and recovery operations.
It identifies the role of government before, during, and after a disaster. It establishes the concepts for how the
organization will alert, mobilize, form, and coordinate response operations. It provides the framework within which
more detailed emergency plans or procedures can be developed and maintained. This plan is compatible with the
National Incident Management System (NIMS), statutes, and State plans.
SCOPE
The EOP applies to any emergency associated with any natural, technological or human-caused incident, which may
affect the City of Salem and result in the need for a planned, coordinated response by multiple departments and/or
supporting agencies. The EOP establishes an emergency organization and defines responsibilities for all staff and
individuals (public and private) having roles in the phases of emergency management to include prevention,
protection, mitigation, response, recovery in the local government.
This EOP follows guidance provided by the National Incident Management System (NIMS) and employs a multi-
agency operational structure based on the principles of the Incident Command System (ICS) to manage, coordinate,
and direct resources committed to an incident. The City of Salem is a practitioner of NIMS and is committed to
ensuring that the required trainings are provided to all persons with direct responsibility for implementing the plan
and critical functions within the plan.
Supporting plans for disasters set forth the concepts and procedures whereby the City of Salem can effectively apply
available resources to ensure that casualties and property damage will be minimized and those essential services will
be restored as soon as possible following an emergency or disaster situation.
The City of Salem includes all residents, governmental entities and departments, businesses and non-profit
organizations within the bounds of the City of Salem and/or those individuals and entities operating or transiting
Page 397 of 442
7
through the City of Salem. This EOP applies to the entire jurisdiction and its citizens The plan shall also contain
provisions to ensure that the plan is applied equitably and that the needs of minority and vulnerable communities
are met during emergencies.
The City of Salem may contract for services that have a direct bearing on its emergency management organization; specifically, debris monitoring, and sheltering. Close planning and coordination with these agencies and organizations is essential to the preparedness and response capabilities of the City of Salem.
During emergencies, the Emergency Manager serves as the lead emergency management representative for the City
of Salem. The City of Salem submits requests for additional support to the state through WebEOC. If the needs cannot
be fulfilled at the state level, the request will be sent on to the Federal level in accordance with NIMS.
SITUATION OVERVIEW
Based on an analysis of the area, such as a THIRA or HIRA, the primary threats and hazards (by priority) in the
City of Salem that create vulnerability are:
• Flood
• Tornado
• Wildfire
• Hurricanes
• Winter Storms
• Drought
• Extreme temperatures
• Dam Failure (Spring Hollow Reservoir, and Carvins Cove Dam)
The geographic features and physical characteristics of the jurisdiction that could affect the plan implementation
include:
• The primary geographic and physical features of Salem, Virginia, that could affect plan implementation include
its location in the mountainous Valley and Ridge province, its proximity to the Roanoke River, and vulnerability
to flooding. Future climate change, particularly increased heat and rainfall, also presents significant challenges
for planning.
• Key population factors affecting plan implementation in Salem, VA, include the aging population, slow growth,
household income levels, and housing market dynamics. These demographic and economic characteristics
can influence everything from housing availability to the tax base for funding new initiatives.
• Size of Household is 2.27 people and Salem has a total of 10,140 households
• Average age of residents is 41 years of age
• Percentage of population <18 years old is 19.7%
• Salem/Roanoke Valley disability rate of 11.7% as of 2021
• Percent of adults 65 years or older is 19.5%
• Salem has 3 adult daycare facilities and 6 long-term care facilities
• 1 hospital and 1 VA hospital
• 2 colleges and 1 technical school
Page 398 of 442
8
PLANNING ASSUMPTIONS
Planning assumptions used in the development of this plan include:
• Citizens of the City of Salem are prepared to be independent for 3 days after the onset of a disaster.
• City departments and essential service facilities have effective emergency plans and MOUs to provide for
services that will be needed during an emergency.
• Access and Functional Needs (AFN) of the impacted population and those expected to implement Incident
Action Plans are considered before, during, and after an incident.
CONCEPT OF OPERATIONS (CONOPS)
The ultimate goals of the City of Salem’s Emergency Management program are to:
• Provide effective life safety measures, reduce property loss, and protect the environment.
• Provide for the rapid resumption of impacted businesses and community services.
• Provide inclusive emergency policies that ensure persons with disabilities can evacuate, use emergency transportation, stay in shelters and participate in emergency and disaster-related programs together with service animals; and
• Provide accurate documentation and records required for cost recovery efforts.
Salem’s Department of Emergency Management has the primary responsibility for emergency management activities within Salem, Virginia. In accordance with Code of Virginia § 44-146.19 the Director of Emergency Management is The City Manager and will appoint an Emergency Management Coordinator, which is the Fire Chief. The Emergency Management Director or Emergency Management Coordinator may activate the EOP if it is inactive.
During an emergency, the Director and/or the Coordinator of Emergency Management, or the Director’s Deputies
and/ or Deputy Coordinators will work with all appropriate agencies, boards, and departments within the The City
of Salem to effectively respond to the incident. When an emergency exceeds the local government’s capability to
respond, assistance will be requested from surrounding jurisdictions, and state and federal government. In any case,
incident command and response operations remain with the local jurisdiction. The EOC will immediately contact the
DCJS and the Virginia Victims Fund (VVF) (formerly Virginia Criminal Injuries Compensation Fund or VCICF) to
deploy, if there is an emergency in which there are crime victims involved as defined by § 19.2-11.01 of the Code of
Virginia. Both entities will serve as the lead for coordinating services and assistance to the victims. The local
government is required by the Code of Virginia § 44-146.19 shall make these notifications and maintain current
contact information for each organization in the EOP. Contact information for both organizations is maintained on
the
DCJS website: https://www.dcjs.virginia.gov/victims-services/report-campus-local-emergency
Implementation of the National Incident Management System (NIMS)
The City of Salem uses NIMS for incident management. This emergency management system provides for on-
scene management of an incident and also provides the coordination of response activities between the City of
Salem and other jurisdictions. The basic framework of NIMS incorporates the use of the Incident Command System
(ICS). The City of Salem will implement the Incident Command System (ICS) for all incidents and events within the
City of Salem. ICS will be used as a standardized systematic approach for the development of the Emergency
Operations Plan (EOP). ICS is required for all on-scene and Emergency Operations Center (EOC) activations under
the all-hazards incident management approach.
Utilization of NIMS and ICS:
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•Provides a consistent framework for incident management, regardless of the cause, size, or complexity of the
incident.
•Allows for the integration of facilities, equipment, personnel, procedures and communications operating
within a common organizational structure.
•Enables a coordinated response among various jurisdictions and functional agencies, both public and private,to effectively and efficiently prevent, prepare for, respond to, and recover from incidents
•Establishes common processes for planning and managing resources, common terminology, and uniform
standards for training and exercising.
•Provides structure and organization that covers all emergency management phases – preparedness, response,
mitigation, and recovery.
Declaration of a Local Emergency
In the event the governing body cannot convene due to the disaster or other exigent circumstances, the director, or
in his absence, the deputy director, or in the absence of both the director and deputy director, any member of the
governing body may declare the existence of a local emergency, subject to confirmation by the governing body at
its next regularly scheduled meeting or at a special meeting within 45 days of the declaration, whichever occurs first.
The governing body, when in its judgment all emergency actions have been taken, shall take appropriate action to
end the declared emergency. A declaration of a local emergency as defined in § 44-146.16 shall activate the local
Emergency Operations Plan and authorize the furnishing of aid and assistance.
City Clerk will maintain a copy of the declaration for the City of Salem’s record.
Page 400 of 442
10
Request for State Assistance
When local resources, mutual aid agreements, or existing contracts have been exhausted, or are anticipated to be, are insufficient to cope with the effects of a disaster, the City of Salem can submit a Request for Assistance (RFA) by completing the following tasks.
•The Emergency Management Director or their designee, will submit an RFA in WebEOC.
•VDEM Regional Staff may assist local and regional partners with submitting RFAs in WebEOC at the request of
the local and regional partners.
•The local jurisdiction will monitor the status of the RFA in WebEOC.
•Once the RFA is accepted and assigned to an agency that can provide support, the City of Salem will
communicate with VDEM regional staff and eventually the agency providing support to coordinate delivery
and receipt of the resource requested.
In addition to supporting RFAs from regional partners via WebEOC, the VDEM Regional Staff may request localities
enter additional information into WebEOC for the duration of the incident. This information may include, but is not
limited to, situation reports (SITREPs). VDEM Regional Staff establish the frequency and timing of local SITREPs using
the appropriate board in WebEOC. Local SITREPs should, at a minimum, provide status updates in the following areas.
•Declaration status
•EOC status
•Shelter status
•Evacuations
•Government and school closings
•Event injuries and fatalities
•Damage to critical infrastructure and residences
This information helps ensure VDEM Regional Staff and the Virginia Emergency Support Team (VEST) at the Virginia
Emergency Operations Center (VEOC) understand the impacts of an incident across impacted localities and may help
determine if there is a need to recommend that the Governor declare a State of Emergency in the Commonwealth, if
one has not already been declared.
Incidents resulting in singular resource shortages (excluding water) may result in the need to petition the Governor to
declare a local emergency. When multiple resource shortages occur, this is unnecessary. Resource shortages are defined
in the Code of Virginia§ 44-146.16; information regarding the Declaration of Local Emergencies can be found in § 44-
146.21.
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ORGANIZATION AND ASSIGNMENT OF RESPONSIBILITIES
The Director of Emergency Management and the Emergency Management Coordinator, together with the
Emergency Management Deputies oversee the City of Salem’s emergency management organization. They are
empowered to review and approve emergency mutual aid plans and agreements, disaster mitigation, preparedness,
response and recovery plans, and such ordinances, resolutions, rules and regulations as are necessary to implement
them.
The City of Salem Emergency Management Organization
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EMERGENCY MANAGEMENT FUNCTION RESPONSIBILITIES
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EMERGENCY SERVICES
DIRECTOR OF EMERGENCY MANAGEMENT – CITY
S S S S S S S S S S S
S S S
S P S S S S
S S S
EMERGENCY MANAGEMENT COORDINATOR – FIRE CHIEF C C C C P C C C C C C C C C P C P P C C C P C
LAW ENFORCEMENT P P S S C S P
S S S S S S P S S P
IRE ERVICE S S S S
PUBLIC HEALTH & EMERGENCY MEDICAL SERVICES S S S S P S S S S S S S
SUPPORT ERVICES
ELECTRIC S S
S S S P S S S S S
WATER & SEWER S S S S P S S S S
NATURAL GAS S S S S P S S S S S
PLANNING P S S S S S C S S
SCHOOLS S S S P S
CITY ATTORNEY S S S S S S S S S S S S S S S S S P S
PUBLIC WORKS & ENGINEERING S P S S S S S S S S S
PURCHASING S S S S S S S S C S S S S S S S
HUMAN RESOURCES S S S S S S S S S
PUBLIC INFORMATION OFFICE C C S S S S S S P S S S S S S S
OLUNTEER THER ERVICES
RED CROSS P S S S S S S S S
HE ALVATION RMY
P
S Indicates support responsibility
C Indicates coordination responsibility
Page 403 of 442
13
The City of Salem Emergency Management Organization consists of the following entities:
• Director of Emergency Management and Deputy
• Emergency Management Coordinator and Deputies/EOC Manager
• Policy Group/Local Governing Board
• Local Government Agencies and Staff with emergency responsibilities
• Nongovernmental Organizations (NGOs)/Volunteer Organizations
• Private Sector Partners
• Citizens
Policy Group
Convene at the EOC or a nearby location.
Help determine what positions need to be filled at the EOC.
Make policy level decisions.
Develop the strategic policy and direction for recovery and resumption of normal operations.
Director of Emergency Management
Review public information statements and releases.
Obtain briefing from any sources that are available.
Monitor general staff activities to ensure that all appropriate actions are being taken.
In coordination with the PIO, conduct news conferences and review media releases for final approval.
Establish initial strategic objectives for the EOC.
Convene the initial Action Planning meeting.
Once the Action Plan is completed by the Planning/Intelligence Section, review, approve, and authorize its
implementation.
Conduct periodic briefings with general staff to ensure strategic objectives are current and appropriate.
Communicates with elected officials.
Emergency Management Coordinator
Assess incident situation.
Activate the EOC at the appropriate level of activation based on situation.
Mobilize appropriate personnel for the initial activation of the EOC.
Establish physical/virtual EOC is operational
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Ensure the EOC is properly set up and ready for operations.
Ensure that an EOC organization and staffing chart is posted and completed.
Ensure that the Liaison Officer is providing for and maintaining effective inter-agency coordination.
Prepare EOC objectives for the initial Action Planning Meeting.
Activate elements of the EOC organization as appropriate.
Conduct initial briefing for Command and General staff.
Ensure planning meetings are conducted.
Approve and authorize implementation of the Incident Action Plan.
Determine information needs and inform command personnel of needs.
Coordinate staff activity.
Manage incident operations.
Approve requests for additional resources and/or the release of resources.
Brief relief at shift change.
Authorize the release of information to the news media.
Approve plan for demobilization.
Potentially, performs the role of EOC Manager if not fulfilling a Command and General Staff position.
Assigns Donations Officer
Assigns Human Services (Volunteers ) Officer
Shelter and Mass Care
Coordination of Evacuations
Authorize the demobilization of sections.
Public Information Officer (PIO)
Ensures that all official information coming from the City of Salem during an emergency is timely and
reliable.
Communicates directly with elected officials, the local community, the public, working through the
traditional news media and through social media.
Communicates routine emergency information during non-emergency times and emergency public
information during an incident.
Responsible for monitoring local news media and social media for rumors. If the various outlets are spreading rumors regarding the incident, the PIO should make every attempt to set the record straight and dispel the rumors.
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Operations Section Chief
Gather information necessary to assess incident assignment and determine immediate needs and actions.
Attend all applicable briefings and obtain incident information and incident guidelines/policies.
Collect information from outgoing Operations Section Chief prior to your arrival.
Plan and activate section and units within each section that needs to be activated.
Identify kind, type and number of resources required to achieve objectives.
Supervise and adjust operations organization and tactics as needed, based on changes in incident situation
and resource status.
Evaluate resource status and tactical needs to determine if resource assignments are appropriate.
Interact and coordinate with all other command staff, general staff, and appropriate Unit Leaders.
Ensure effective use and coordination of all assigned resources.
Coordinate with on the ground responders (e.g. law enforcement, public health, fire).
Prepare for and participate in strategy meetings.
Participate in the preparation of the IAP.
Complete and submit ICS 214, Unit Log to the Documentation Unit.
Assist in the design and development of the Incident Demobilization Plan.
Planning Section Chief
Gather information necessary to assess incident assignment and determine immediate needs and actions.
Attend all applicable briefings and obtain incident information and incident guidelines/policies.
Collect information from outgoing Planning Section Chief prior to your arrival.
Plan and activate section and units within the section that need to be activated.
Establish priorities and coordinate units within the section.
Ensure staff uses appropriate ICS forms.
Establish and maintain incident planning cycle.
Ensure planning staff completes required elements of the Incident Action Plan (IAP) within required
timeframes.
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Logistics Section Chief
Gather information necessary to assess incident assignment and determine immediate needs and actions.
Attend all applicable briefings and obtain incident information and incident guidelines/policies.
Collect information from outgoing Logistics Section Chief prior to your arrival.
Plan and activate section and units within the section that need to be activated.
Determine logistics section current capabilities and limitations (i.e. ordering timeline, available equipment,
resources on hand, facilities capabilities, etc.).
Interact and coordinate with all command and general staff.
Coordinate with unit leaders and provide Planning Section Chief a list of excess personnel, contact
equipment, crews, miscellaneous personnel and other resources.
Complete ICS Form 214, Unit Log. Ensure all personnel and equipment time records are complete and
have been submitted to the Time Unit Leader/Equipment Time Recorder.
Participate in the preparation of the IAP.
Assist in development, approval, and implementation of Demobilization Plan and/or Transition Plan.
Act as the authorized representative of local agency specific contracts.
Finance/Admin Section Chief
Gather information necessary to assess incident assignment and determine immediate needs and actions.
Attend all applicable briefings and obtain incident information and incident guidelines/policies.
Collect information from outgoing Finance/Admin Section Chief prior to your arrival.
Plan and activate section and units within the section that need to be activated.
Provide initial operating instructions to section personnel.
Ensure reports and forms are complete, accurate, and timely.
Maintain Unit Log, ICS 214.
Ensure all financial documents are completed and submitted in a timely manner.
Consolidate incident financial package and provide financial summary information on the current incident.
Participate in the preparation of the IAP.
Assist in the development and approval of the Incident Demobilization Plan.
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Local Government Agencies and Staff
:
The City of Salem Fire Department:
Fire prevention activities.
Fire detection and control.
SAR operations.
Hazardous material and oil spill response.
Terrorist incident response.
Evacuation support.
Post-incident reconnaissance and damage assessment.
Fire safety inspection of temporary shelters.
Prepare and maintain fire resource inventory.
Shelter coordination.
The City of Salem Police Department:
Maintenance of law and order.
Traffic control.
Terrorist incident response.
Evacuation support.
Provision of security for vital facilities, evacuated areas, and shelters.
Access control for damaged or contaminated areas.
Warning support.
Post-incident reconnaissance and damage assessment.
Prepare and maintain law enforcement resource inventory
Maintain records of disaster related expenditures to support a potential reimbursement from the state or federal
government.
Pet sheltering
911 Communications Center
Receive information on emergency situations and dispatch appropriately.
Alert key local officials of emergency situations.
Disseminate warning information and instructions to the City Departments and Schools through available
communication systems.
The City of Salem Communications Department:
Identify the communications systems available with the local area and determine the connectivity of those
systems
Develop plans and procedures for coordinated use of the various communications systems available in this jurisdiction during emergencies.
Determine and implement means of augmenting communications during emergencies, including support
by volunteer organizations
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The City of Salem Finance Department:
Coordinate and consolidate emergency expense tracking.
Establish procedures and criteria for expense tracking.
Serve as the official point-of-contact for obtaining State and Federal financial assistance.
The City of Salem Community Development Department:
Coordinate and deploy Rapid Assessment Teams, Need Assessment Teams, Situation Assessment Teams, and
other assessment teams as required.
Prepares Situation Assessment reports.
Maintain emergency status display in the EOC.
Coordinate military assistance to the local civil authorities.
Assess damage to bridges, streets, City buildings, dams and containment ponds.
General damage assessment support.
City Building inspection report
Provide specialized equipment to support emergency operations.
Provide GIS mapping support.
Provide GPS equipment to support emergency operations.
Maintain the local Hazard Analysis.
Identify beneficial pre-disaster hazard mitigation projects and seek approval from local officials to implement
such projects.
In the aftermath of an emergency, determine appropriate actions to mitigate the situation and coordinate
implementation of those actions.
Coordinate and carry out post-disaster hazard mitigation program.
The City of Water and Sewer Department:
Arrange for the provision of emergency potable water
Identify requirements for emergency drinking water and portable toilets to the department or agency
responsible for mass care.
Assess damage to, repair, and restore water and sewer utilities.
Monitor recovery activities of privately-owned utilities.
The City of Salem Electric Department:
Prioritize restoration of electric service to vital facilities and other facilities.
Arrange for the provision of emergency power sources where required.
Assess damage to, repair, and restore electric utilities.
Monitor recovery activities of electric utility companies that supply the City.
De-energize service to protect the public, property, and the electric grid.
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The City of Salem Street and General Maintenance Department:
Manage the public works function and engineering function during emergencies.
Protect government facilities and vital equipment where possible.
Assess damage to streets, bridges, traffic control devices, and other public facilities.
Direct temporary repair of vital facilities.
Restore damaged roads and bridges.
Arrange for debris removal.
General damage assessment support.
Building inspection support.
Provide specialized equipment to support emergency operations.
Ensure that public works equipment is in good repair.
Support traffic control.
Support search and rescue operations.
Use public works equipment and personnel to support mitigation, preparedness, response and recovery
missions.
The City of Salem School Division (Transportation)
Identifies local public and private transportation resources and coordinates their use in emergencies.
Coordinates deployment of transportation equipment to support emergency operations.
Establishes and maintains a reserve pool of drivers, maintenance personnel, parts, and tools.
Maintains records on use of transportation equipment and personnel for purpose of possible
reimbursement
Legal (City Attorney)
Advise local officials on emergency powers of local government and procedures for invoking those measures.
Review and advise our officials on possible legal issues arising from disaster operations.
Prepare and/or recommend legislation to implement the emergency powers that may be required during the
emergency.
Advise local officials and department heads on record-keeping requirements and other documentation
necessary for the exercising of emergency powers
Department Directors who are not assigned a specific function in this plan will make
their resources available for emergency duty at the direction of the Director of
Emergency Management, the City Manager, to assist the City with mitigation,
preparedness, response and recovery efforts.
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Humans Services
NGOs/Volunteer Organizations: (i.e. American Red Cross, Amateur Radio Emergency Services (ARES)/Radio Amateur
Civil Emergency Service (RACES), Salvation Army- List organizations relevant to your jurisdiction.)
Review and maintain mutual aid agreements for services and/or products with the City of Salem, as
appropriate.
Work with local emergency managers to plan for spontaneous volunteers and donation management
operations, if applicable.
Participate in the EOC as part of ESF 17-Volunteer Management (or equivalent) to coordinate activities.
agreements or as requested by the City of Salem Emergency Operations Center staff.
Fulfill requests for assistance as outlined in the mutual aid agreement.
Maintain records of volunteer hours which can count towards meeting the City of Salem Public
Assistance threshold.
Ensure volunteers are vetted and properly trained to perform the services outlined in mutual aid
Volunteer & Other Services.
Volunteer Groups. The following are local volunteer agencies that can provide disaster relief services and
traditionally have coordinated their efforts with our local government:
1) Roanoke Valley Chapter, American Red Cross.
Provides shelter management, feeding at fixed facilities and through mobile units, first aid, replacement
of eyeglasses and medications, provision of basic clothing, and limited financial assistance to those
affected by emergency situations. The Red Cross also provides feeding for emergency workers.
2) The Salvation Army.
Provides emergency assistance to include mass and mobile feeding, temporary shelter, counseling, missing person services, medical assistance, and the warehousing and distribution of donated goods
including food clothing, and household items. It also provides referrals to government and private
agencies for special services.
3) RACES.
The Radio Amateur Civil Emergency Service provides amateur radio support for emergency operations, including communications support in the EOC.
4) Adventist Community Services
Provides warehouse management for the State’s Donations Management Program and as well may
assist with local donations management efforts.
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5) Virginia Voluntary Organizations Active in Disasters (VVOAD)
a) VVOAD is an organization whose purpose is to coordinate the interaction between voluntary
disaster relief agencies and government disaster response activities in accordance with the local,
state and federal disaster response plans. The VVOAD is an affiliate of the National Voluntary
Organizations Active in Disaster (NVOAD). b) Member organizations of the VVOAD include the major organizations that have resources,
developed plans and implemented preparatory actions to provide assistance in disasters that occur
in Virginia. The capabilities of these organizations include sheltering, mobile and fixed feeding,
repair and reconstruction of homes, clean-up, counseling, storage and distribution of bulk food, clothing and household goods, child care, and many other services.
Private Sector Partners:
Develop and maintain emergency and/or disaster plans, as needed/applicable.
Identify infrastructure dependent on private entities, and coordinate with local emergency management
to establish understanding of private sector role/responsibility in an emergency or response (such as
reporting to the EOC).
Educate employees on said emergency and/or disaster plans. Encourage individual employee emergency
preparedness (i.e., making an emergency kit, keeping a list of emergency contacts).
Participate in the City of Salem Local Emergency Planning Committee (LEPC), if required/appropriate.
Participate in emergency management planning efforts and/or exercises as requested and appropriate.
Citizens
Encourage emergency preparedness in the community by making an emergency kit, creating emergency plans,
and staying informed before, during, and after an emergency.
Consider participating in a Community Emergency Response Team (CERT) or other volunteer organizations in
your community, if available.
The transfer of management authority for actions during an incident is done through the execution of a written
delegation of authority from an agency to the Incident Commander (IC). This procedure facilitates the transition
between incident management levels. The delegation of authority is a part of the briefing package provided to an
incoming incident management team. It should contain both the delegation of authority and specific limitations to
that authority.
DIRECTION, CONTROL AND COORDINATION
The Directors of Emergency Management and the Coordinators of Emergency Management implement the City of
Salem’s policy and operational coordination for domestic incident response. The response structure can be partially
or fully implemented in response to a potential/actual threat, in anticipation of a significant event, or in response to
an incident. Selective implementation allows for a scaled response, delivery of the exact resources needed, and a level
of coordination appropriate to each incident.
On Scene Incident Command and Management
The on-scene Incident Commander is responsible for all response activities, including the development of priorities
and objectives and the ordering and release of resources. The Incident Commander has overall authority and
responsibility for conducting incident operations and is responsible for the management of all incident operations at
the incident site.
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When multiple command authorities are involved, the incident may be led by a unified command comprised of
officials who have jurisdictional authority or functional responsibility for the incident under an appropriate law,
ordinance, or agreement. The unified command provides direct, on-scene control of tactical operations. At the tactical
level, on-scene incident command and management organization are located at an Incident Command Post (ICP),
which is typically comprised of local and mutual aid responders.
Emergency Operations Center
An Emergency Operations Center or EOC serves as the central coordination hub for an incident response and recovery.
Information flows into the EOC from the field and out of the EOC to relevant stakeholders and response partners.
During an incident, the EOC supports field operations when resources that are traditionally acquired through mutual
aid agreements are no longer sufficient to handle the response.
EOC Activation
The Emergency Management Director, and/or their designee, may activate the EOC if the following conditions exist:
• There is an imminent threat to public safety or health on a large scale.
• There is a planned or special event that requires coordination on a large scale.
• A multi-department or agency the City of Salem response is required to resolve or recover from the
emergency or disaster event.
• The local emergency ordinances are implemented to control the major emergency or disaster event.
Upon activation of the EOC, representatives from the Lead Departments will staff the EOC. Activation of the EOC can occur at the designated Emergency Operations Center, a backup or ad hoc facility, as a hybrid activation, or fully virtual. EOC operations may be dependent on the type of incident and available resources such as internet connectivity, cell phone service, interoperability, and other requirements that may impact operations.
The City of Salem will support the whole community, including populations which were identified during the
plan development process and referenced in the Situation Overview.
EOC Activation Levels
The Virginia Department of Emergency Management utilizes the 4 operational levels/color states described below. Local
jurisdictions may replace this information with their own scale, but are encouraged to adopt this scale at the local level.
This strategy contributes to vertical alignment across levels of government.
The City of Salem has 4 levels of EOC activation. The level to which the EOC is activated will be a decision made by
the Emergency Management Director or their representative based on the size, scale, and complexity of a given
incident or set of circumstances.
Steady State/Routine Operations
• Emergency operations plans and procedures are developed and maintained.
• Training and exercises are conducted periodically as required to maintain readiness.
Increased Readiness/ Monitoring
• Multiple resources are required to mitigate or prepare for an incident.
• The incident is generally limited to one operational period.
• Response may be handled with only some staff positions activated.
Partial Support Operations
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• Some or all of the EOC positions are activated.
• The incident may extend into multiple operational periods
Full Response Operations
• Full operational response with external resources required due to high impacts
• All command and general staff positions are filled, and high support is needed
Full operational response with external resources required due to high impacts.
All command and general staff positions are filled, and high support is needed.
The City of Salem and NGOs report threats, incidents, and potential incidents using established communications and
reporting channels. Once a threat of incident has occurred, local government, through the Emergency Management
Director, makes an initial determination to initiate the coordination of information sharing and incident management
activities.
If the incident necessitates the opening of the EOC, the EOC will serve as the hub of information collection, analysis
and dissemination relating to an incident or event. During an event or incident information will be collected using a
variety of methods.
INFORMATION COLLECTION, ANALYSIS AND DISSEMINATION
Each incident has critical or essential information that should be shared during operations. Essential Elements of
Information (EEI) include:
• Lifesaving needs including evacuation and search and rescue.
• Information on critical infrastructure including determining the status of transportation, utilities,
communication systems, and fuel and water supplies.
• Gathering information on critical facilities including determining the status of police and fire stations,
medical providers, water and sewer treatment facilities, and media outlets.
• Information on the risk of damage to the community from imminent hazards.
• Information on the number of individuals who have been displaced because of the incident.
Situational Awareness
During an incident, information should flow freely from the field to the EOC. As information comes into the EOC it
should be collected and recorded. This information will be collected and disseminated as a Situation Report and
disseminated to the VDEM Regional Coordinator as needed throughout the incident. This information can also be
shared with the Virginia Emergency Operations Center (VEOC) and other state and federal partners via conference
calls, WebEOC, and email correspondence.
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COMMUNICATIONS AND COORDINATION
Communication between Incident Commander and EOC(s)
Timely communication amongst First Responders and local government officials working within the EOC is critical
during an event. The City of Salem has a wide variety of emergency communications equipment available to
communicate internally and externally including, but not limited to, radio, pagers, telephones, cell phones, fax
machines, emails, etc.
First responders will maintain operational communication throughout incident response and recovery operations
using their communication centers and radio channels. All functions operating outside of the EOC will maintain
contact with the EOC through redundant communications such as telephone, radio, fax, or WebEOC. All staff
operating within the EOC are responsible for bringing their City of Salem issued technology including laptops, iPads,
portable radio, HAM radio, charger, batteries, headsets, and cellular phones.
Communications to the Public
During emergencies and disasters the public needs detailed information regarding protective actions, which need
to be taken to minimize the loss of life and property. Every effort should be made to provide emergency information
through conventional news media sources, social media sites (e.g. Facebook, Instagram), and the City of Salem’s
webpage, as well as a community outreach program of public education for responding to, recovering from and
mitigating hazards that pose a threat to a community to ensure necessary protective measures can be employed.
Joint Information System/Center (JIS/JIC)
The JIS serves as a foundation for the coordination and dissemination of information to the public and media
concerning incident prevention, preparedness, response, recovery, and mitigation. The JIC is a central location that
houses JIS operations and where public information staff perform essential information and public affairs functions.
Normally, an incident should have a single JIC, but the JIS is flexible and can accommodate multiple JICs if necessary.
Communications with the VEOC
The City of Salem EOC integrates into the larger emergency management network at the state-level by using WebEOC
and telephone communications with regional partners. VDEM regional staff facilitates
communications between the City of Salem and the VEOC. The City of Salem will submit SITREPs to the VEOC via
WebEOC, fax, or radio via ARES/RACES. Additionally, the VEOC will communicate with Federal partners on behalf of
the jurisdiction.
ADMINISTRATION, FINANCE, AND LOGISTICS
Administration
In an incident, the City of Salem staff may fulfill roles within the Finance and Administration and Logistics Section of
the EOC. Finance Director will serve as the Lead Department for the Finance and Administration Section and the
Human Resources Department will serve as the supporting department.
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The Streets and General Maintenance Director in the Streets and General Maintenance Department will serve as a lead
department for the Logistics Section and the Electric Department will serve as supporting department.
Documentation is a key administrative process that must be used by the City of Salem to document the response to
and recovery from a disaster. Documenting actions taken during response and recovery is essential for creating
historical records of incident, applying for recovery costs, addressing any insurance needs, and developing future
mitigation strategies. At a minimum, the City of Salem EOC will maintain the following types of documentation:
• Common ICS forms such as ICS 201, 202, 203, 204, 205, 214…ect
Financial Management
Manages all financial, administrative and cost analysis aspects of an emergency. Disaster-related expenditures and
obligations of state agencies, local jurisdictions and organizations may be reimbursed under a number of federal
programs (i.e. Small Business Administration (SBA), etc.).
Logistics
Risk analysis and capabilities assessments help the City of Salem identify what resources are needed for a response
to a defined hazard. Based on past incident after action reports, the City of Salem has worked to identify and procure
additional resources to improve capability for future events.
The incident commander can activate tactical-level mutual aid agreements at the incident-level. Needs that cannot
be met via mutual aid agreements at the tactical-level will be escalated to the EOC.
At the EOC, the Logistics Section will provide guidance for coordinating resources needed to support the incident.
Logistics primarily addresses protocols, processes, and systems for requesting, utilizing, tracking and reporting
resources that are outside the standard practices of pre-existing discipline- specific mutual aid agreements (e.g., law
enforcement, public works, fire). When local resources are not sufficient the Logistics Section will coordinate mutual
aid agreements and work with private resources. Purchasing resources for an incident response is done by the
Logistics Section Chief as needed throughout the incident response.
PLAN DEVELOPMENT AND MAINTENANCE
Code of Virginia, § 44-146.19E §44-146.19E, requires each jurisdiction to prepare and keep current a local emergency
operations plan. The Emergency Management Directors, assisted by the Emergency Management Coordinators, have
overall responsibility for maintaining and updating this plan. It should be updated based on lessons learned and
republished following an actual or threatened emergency situation. The Coordinator will have the EOP readopted
every four (4) years by the Local Governing Board. The City of Salem should conduct a comprehensive plan review,
revision, and exercises prior to formal adoption to ensure the plan remains current. Guidance and assistance is
provided, upon request, by the Virginia Department of Emergency Management.
The EOP should also be updated and republished following an actual or threatened emergency situation to reflect
lessons learned. It is also suggested that plans be updated and reviewed following training, exercises and/or drills,
changes in government structure, or if individuals and officials recommend improvements and changes as needed
through the Emergency Management Directors or Coordinators.
The plan review team should include representatives from all internal departments. External group representatives
may be included as needed.
Training and Exercises
Trained and knowledgeable personnel are essential for the prompt and proper execution of the City of Salem EOP.
The Emergency Management Coordinator will ensure all response personnel have a thorough understanding of their
assigned responsibilities in a disaster or emergency situation, as well as how their role and responsibilities interface
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with the other response components of the City of Salem EOP. All personnel will be provided with the necessary
training to execute those responsibilities in an effective and responsible manner.
The Emergency Management Coordinator is responsible for the development, administration, and maintenance of a
comprehensive training and exercise program customized to the needs of the City of Salem. This program will be
designed to attain an acceptable level of emergency preparedness.
All training and exercises conducted in the City of Salem will be documented. Training needs will be identified and
records maintained for all personnel assigned emergency response duties in a disaster.
The Emergency Management Coordinator and/ or Deputy Emergency Management Coordinators should develop,
plan, and conduct tabletop, functional, and/or full-scale exercises annually. These exercises will be designed to not
only test the City of Salem EOP, but to train all appropriate officials and personnel, and to improve the overall
emergency response organization and capability of the City of Salem. Quasi-public and volunteer groups and/or
agencies will be encouraged to participate. Exercises will be conducted in accordance with the Homeland Security
Exercise and Evaluation Program (HSEEP). The City of Salem may also participate in regional HSEEP exercises, as
appropriate.
The Emergency Management Coordinator and/ or Deputy Emergency Management Coordinators will maintain the
training and exercise schedule and assure that the appropriate resources are available to complete these activities.
Following each exercise or actual event a hot wash and AAR will take place. Strengths and areas for improvement will
be incorporated into the updated EOP.
After Action Reports (AARs)
After any disaster response or exercise of the EOP, an AAR should be developed in compliance with the procedures
outlined in the Homeland Security Exercise and Evaluation Program (HSEEP).
An AAR results from an administrative process used by the City of Salem to review and discuss the response in order
to identify strengths and weaknesses in the emergency management and response program.
The AAR should:
• Review actions taken;
• Identify equipment shortcomings;
• Improve operational readiness;
• Highlight strengths/initiatives; and
• Identify areas for improvement.
Corrective Actions
AARs are essential for identifying issues that impeded operations or innovative approaches that were introduced
during the response and recovery that may be applicable to future incidents. In order for issues to be addressed,
these issues need to be identified and documented. The City of Salem Department of Emergency
Management will coordinate AARs, as appropriate, and provide documentation, disseminations, and archiving of
findings. The results of the AAR will be provided to Emergency Management Coordinator for documenting, tracking,
and corrective action processes. Through a collaborative and objective process with incident organizations a
corrective action plan will be developed and established for further incident/event response, mitigation,
strategies/actions, and corrective action plans. Corrective actions will be taken directly from the AAR process and
associated documents.
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AUTHORITIES AND REFERENCES
The following provides emergency authorities for conducting and/or supporting emergency operations:
The City of Salem
• The City of Salem Emergency Operations Plan and supporting annexes
• The City of Salem Land Use or Comprehensive Plan
• The City of Salem Statewide Mutual Aid (SMA) Program Adoption Resolution
Commonwealth of Virginia
• Code of Virginia Title 44, Chapter 3.2 Emergency Services and Disaster Law (§44-146.13 et seq.).
• Commonwealth of Virginia Emergency Operations Plan (COVEOP)
• Code of Virginia § 44-146.19 Powers and Duties of Political Subdivisions
• Code of Virginia § 44-146.20 Joint Action by Political Subdivisions
• Code of Virginia § 44-146.21 Declaration of a Local Emergency
• Code of Virginia § 44-146.28:1 Compact Enacted into law; terms. Emergency Management Assistance Compact
• Code of Virginia § 19.2-11.01 Crime victim and witness rights
Federal
• Emergency Planning & Community Right-to-Know Act (EPCRA)1
• Developing and Maintaining Emergency Operations Plans Comprehensive Preparedness Guide (CPG) 101,
Version 3.0 (September 2021)
• Guidance on Planning for Integration of Functional Needs Support Services in General Population Shelter
(November 2010)
• A Whole Community Approach to Emergency Management: Principles, Themes and Pathways for Action
(December 2011)
• Disability, Access and Functional Needs Emergency Management Planning Guidance (June 2015)
1 Authorized by Title III of the Superfund Amendments and Reauthorization Act (SARA), the Emergency Planning &
Community Right-to-Know Act (EPCRA) was enacted by Congress as the national legislation on community safety. This
law is designed to help local communities protect public health, safety, and the environment from chemical hazards. To
implement EPCRA, Congress requires each state to appoint a State Emergency Response Commission (SERC). The SERCs
are required to divide their states into Emergency Planning Districts and to name a Local Emergency Planning
Committee (LEPC) for each district.
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• Americans with Disabilities Act (1990)
• ADA Amendments Act (2008), P.L. 110-325, and those associated with them
• Rehabilitation Act (1973), Sections 501, 503, 504 and 508
• Older Americans Act (1965), Title III
• Emergency Management Assistance Compact (EMAC) (1996)
• Executive Order 13407 - Public Alert and Warning System
• 1995 Presidential Memorandum “Emergency Alert System (EAS) Statement of Requirements”
• Robert T. Stafford Disaster Relief and Emergency Assistance Act of 1988, 42 U.S.C. 5121, et seq., as amended
• Homeland Security Presidential Directive 5, Management of Domestic Incidents (February 2003)
• Homeland Security Presidential Directive 8, National Preparedness (December 2003)
• The Code of Federal Regulations, Title 44, Chapter 1, Federal Emergency Management Agency (October
2007)
• Post Katrina Emergency Management Reform Act of 2006
• National Response Framework (As revised)
• National Incident Management System (NIMS)
• Presidential Decision Directive (PDD) 39 (U.S. Policy on Counterterrorism) and 62 (Combating Terrorism):
terrorism investigations delegated to U.S. Dept. of Justice/FBI
• PETS Act
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ACRONYMS
Amateur Radio Emergency Services
Community Emergency Response Team
Damage Assessment
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GLOSSARY Access and Functional Needs (AFN)
Individuals including, but not limited to, people with disabilities, older adults, and individuals with limited
English proficiency, limited access to transportation and/or limited access to financial resources to prepare
for, respond to and recover from the emergency. Federal civil rights law and policy require
nondiscrimination, including on the bases of race, color, national origin, religion, sex, age, disability, English
proficiency and economic status. Many individuals with access and functional needs are protected by these
provisions.
Amateur Radio Emergency Services (ARES)
A public service organization of licensed amateur radio operators who have voluntarily registered their
qualifications and equipment to provide emergency communications for public service events as needed.
Community Emergency Response Team (CERT)
A Community Emergency Response Team, or CERT, is an organized group of volunteers trained in a
consistent, nationwide approach to prepare for, respond to, and recover from disasters. CERT volunteers
support emergency responders with disaster preparedness and with protecting family, neighbors, and
others in a disaster or emergency situation.
Command Staff
A group of incident personnel that the Incident Commander or Unified Command assigns to support
the command function at an ICP. Command staff often include a PIO, a Safety Officer, and a Liaison
Officer, who have assistants as necessary. Additional positions may be needed, depending on the
incident.
Damage Assessment (DA)
Appraising or determining the number of injuries and deaths, damage to public and private property and
status of key facilities and services (e.g., hospitals and other healthcare facilities, fire and police stations,
communications networks, water and sanitation systems, utilities, transportation networks) resulting from
a human-caused or natural disaster
Declaration of a Local Emergency
The condition declared by the local governing body when, in its judgment, the threat or actual occurrence
of a disaster is or threatens to be of sufficient severity and magnitude to warrant coordinated local
government action to prevent, or alleviate loss of life, property damage, or hardship. Only the Governor,
upon petition of a local governing body, may declare a local emergency arising wholly or substantially
out of a resource shortage when he deems the situation to be of sufficient magnitude to warrant
coordinated local government action to prevent or alleviate the hardship or suffering threatened or
caused thereby.
Disaster
A serious disruption of the functioning of a community or a society at any scale due to hazardous events
interacting with conditions of exposure, vulnerability and capacity, leading to one or more of the
following: human, material, economic and environmental losses and impacts.
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Emergency
Any occurrence, or threat, whether natural or man-made, which results or may result in substantial injury
or harm to the population or substantial damage to or loss of property or natural resources and may
involve governmental action beyond that authorized or contemplated by existing law because
governmental inaction for the period required to amend the law to meet the exigency would work
immediate and irrevocable harm upon the citizens or the environment of the Commonwealth or clearly
defined portion or portions thereof.
Emergency Alert System (EAS)
A network of broadcast stations interconnecting facilities authorized by the Federal Communications
Commission (FCC) to operate in a controlled manner to warn and inform the public of needed protective
actions in the event of a disaster or emergency situation.
Emergency Management
The preparation for and the carrying out of functions (other than functions for which military forces are
primarily responsible) to prevent, minimize, and repair injury and damage resulting from natural or
manmade disasters. These functions include fire-fighting, police, medical and health, rescue, warning,
engineering, communications, evacuation, resource management, plant protection, restoration of public
utility services, and other functions related to preserving the public health, safety, and welfare.
Emergency Management Assistance Compact (EMAC)
EMAC is the first national disaster–relief compact since the Civil Defense and Disaster Compact of 1950 to
be ratified by the U.S. Congress. EMAC offers assistance during governor-declared states of emergency or disaster through a responsive, straightforward system that allows states to send personnel, equipment,
and commodities to assist with response and recovery efforts in other states. Through EMAC states can also transfer services (such as shipping newborn blood from a disaster impacted lab to a lab in another state) and conduct virtual missions (such as GIS mapping).
Emergency Operations Center (EOC)
The physical location where the coordination of information and resources to support incident management
activities (on-scene operations) normally takes place. An EOC may be a temporary facility or located in a
more central or permanently established facility, perhaps at a higher level of organization within a
jurisdiction.
Emergency Support Function (ESF)
A grouping of government, private and voluntary organization capabilities into an organizational structure
to provide the support, resources, program implementation, and services that are most likely to be needed
to save lives, protect property and the environment, restore essential services and critical infrastructure, and
help victims and communities return to normal, when feasible, following incidents. The NRF uses 15
Emergency Support Functions (ESFs) to group and describe the kinds of resources and types of federal
assistance available to augment state and local response efforts; note that Virginia adds ESF 16 Department
of Military Affairs and ESF 17 Volunteer and Donations.
Evacuation
Assisting people to move from the path or threat of a disaster to an area of relative safety.
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Exercise
An activity designed to promote emergency preparedness; test or evaluate emergency operations plans, procedures, or facilities; train personnel in emergency response duties; and demonstrate operational capability. There are three specific types of exercises: tabletop, functional, and full scale.
Federal Disaster Assistance
Aid to disaster victims and/or state and local governments by federal agencies under provisions of the
Robert T. Stafford Relief and Emergency Assistance Act of 1988 (PL 93-288). Also see Stafford Act.
General Staff
A group of incident personnel organized according to function and reporting to the Incident Commander
or Unified Command. The ICS General Staff consists of the Operations Section Chief, Planning Section Chief,
Logistics Section Chief, Finance/Administration Section Chief.
Hazardous Materials Emergency Response Plan
A plan or annex that is developed in response to the requirements of Section 303 (a) of the Emergency
Planning and Community Right-to-Know Act (Title III) of Superfund Amendments and Reauthorization
Act of 1986. It is intended to be a tool for our community’s use in recognizing the risks of a hazardous
materials release, in evaluating our preparedness for such an event, and in planning our response and
recovery actions. This plan can be separate from the locality’s EOP.
Hazard Mitigation
Any action taken to reduce or eliminate the long-term risk to human life and property from natural
hazards, manmade, or planned and requires a response to protect life or property.
Incident Command Post (ICP)
That field location at which primary incident command functions are executed; usually co-located with the
Incident Base. Also referred to as Command Post.
Incident Command System (ICS)
A model for disaster response that uses common terminology, modular organization, integrated
communications, unified command structure, action planning, manageable span of control, pre-
designed facilities, and comprehensive resource management. In ICS there are five functional elements:
Command, Operations, Logistics, Planning and Finance/Administration.
Joint Information Center (JIC)
The JIC is a central location that houses JIS operations and where public information staff perform
essential information and public affairs functions. Normally, an incident should have a single JIC, but the
JIS is flexible and can accommodate multiple JICs if necessary.
Joint Information System (JIS)
The JIS serves as a foundation for the coordination and dissemination of information to the public and
media concerning incident prevention, preparedness, response, recovery, and mitigation.
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Local Emergency Planning Committee (LEPC)
Appointed representatives of local government, private industry, business, environmental groups, and
emergency response organizations responsible for ensuring that the hazardous materials planning
requirements of the Superfund Amendments and Reauthorization Act of 1986 (SARA Title III) are complied
with.
Mutual Aid Agreement
A written agreement between agencies and/or jurisdictions in which they agree to assist one another,
upon request, by furnishing personnel and/or equipment in an emergency situation.
National Response Framework (NRF)
Is a guide to how the nation conducts all-hazard response. It is built upon scalable, flexible and adaptable
coordinating structures to align key roles and responsibilities across the nation.
National Incident Management System (NIMS)
A systematic, proactive approach to guide all levels of government, nonprofits and the private sector to
work together to prevent, protect against, mitigate, respond to and recover from the effects of incidents.
NIMS provides stakeholders across the whole community with the shared vocabulary, systems and
processes to successfully deliver the capabilities described in the National Preparedness System. NIMS
provides a consistent foundation for dealing with all incidents, ranging from daily occurrences to incidents
requiring a coordinated federal response.
Radio Amateur Civil Emergency Service (RACES)
Radio amateur civil emergency service). A radio service using amateur stations for civil defense
communications during periods of local, regional or national civil emergencies.
Situation Report (SITREP)
A form which, when completed at the end of each day of local Emergency Operations Center operations, will provide the jurisdiction with an official daily summary of the status of an emergency and of the local emergency response. A copy should be submitted to the VEOC via WebEOC or fax.
Stafford Act
The Robert T. Stafford Disaster Relief and Emergency Assistance Act, also known as the Stafford Act, is a law
that gives the president the power to declare a national emergency in response to a disaster or natural
catastrophe. The act was amended in 1988 from the Disaster Relief Act of 1974 and is named after Vermont
Senator Robert Stafford, who helped pass the law.
State of Emergency
The condition declared by the Governor when, in his judgment, a threatened or actual disaster in any part
of the state is of sufficient severity and magnitude to warrant disaster assistance by the state to
supplement local efforts to prevent or alleviate loss of life and property damage.
Unified Command
Shared responsibility for overall incident management as a result of a multi-jurisdictional or multi- agency
incident. In the event of conflicting priorities or goals, or where resources are scarce, there must be a
clear line of authority for decision-making. Agencies contribute to unified command by determining
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overall goals and objectives, jointly planning for tactical activities, conducting integrated tactical
operations and maximizing the use of all assigned resources.
Victim
A person who has suffered physical, psychological or economic harm as a direct result of the commission
of a felony, assault and battery, stalking in violation, sexual battery, attempted sexual battery, maiming or
driving while intoxicated in violation (Source § 19.2-11.01).
Weapons of Mass Destruction (WMD)
Any explosive, incendiary, or poison gas, bomb, grenade, rocket having a propellant charge of more
than 4 ounces, or a missile having an explosive incendiary charge of more than 0.25 ounce, or mine or
device similar to the above; poison gas; weapon involving a disease organism; or weapon that is
designed to release radiation or radioactivity at a level dangerous to human life. (Source: 18 USC 2332a
as referenced in 18 USC 921).
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IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, December 11, 2025:
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Item #: 6.D.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: December 11, 2025
AGENDA ITEM: 2026 Legislative Package
Consider Resolution 1515 adopting a Legislative Program
for the 2026 session of the Virginia General Assembly and
petitioning the General Assembly to favorably consider the
issues and topics addressed herein.
SUBMITTED BY: Chris Dorsey, City Manager
SUMMARY OF INFORMATION:
This resolution will adopt priorities for use in working with our local legislative
delegation and others to promote the interests of the City.
FISCAL IMPACT:
There is no fiscal impact for the development of the legislative program.
STAFF RECOMMENDATION:
Staff recommends Council adopt the 2026 General Assembly Legislative Priorities for
the City.
ATTACHMENTS:
1. Item 6D 12-11-25 2026 Legislative Agenda Resolution 1515
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IN THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, DECEMBER 11, 2025
RESOLUTION #1515
WHEREAS, the Council of the City of Salem is concerned with certain specific issues that may come
before the 2025 session of the Virginia General Assembly; and
WHEREAS, Council is desirous of expressing to its representatives its official position on the
following matters:
• Amend Sections 58.1-3321 and 58.1-3330 of the Code of Virginia so that notices of real property
tax increases are inflation-neutral, to more accurately convey information to citizens.
• Support runway safety improvements and expansions at the Roanoke-Blacksburg Regional
Airport and increase funding to the Commonwealth Aviation Fund to support improvements at
Virginia commercial airports.
• Oppose mandated collective bargaining for local public employees
• Enhance the ability of local school divisions to serve children with disabilities, influencing
flexibility in use of state pool funds. Also, continued investment of state resources to assist in
local administration of Children’s Service Act (CSA) programs.
• Use available funds to continue the expansion and operation of Catawba Hospital.
• Carefully consider the following recommendations of legislative priorities set forth by the
Virginia Municipal League in its 2026 Legislative Program:
Local Revenue Sources
Support for Public Education
Assistance to Local Police Departments (HB 599 Program)
Cannabis Retail Sales – Local Referenda, Land Use, and Revenue Authority
Clarification of Franchise Fees: Non-monetary Benefits
CSA State and Local Funding Partnership
Local and Regional Juvenile Detention Facilities
Local Excise Taxes
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Sovereign Immunity
State-mandated Tax Policy Changes and Local Revenues
Stormwater Local Assistance Funding (SLAF) and Water Quality Improvement Fund (WQIF)
Study of Mandatory Property Tax Exemptions
Accessory Dwelling Units (ADU)
Upon a call for an aye and a nay vote, the same stood as follows:
H. Hunter Holliday –
John E. Saunders–
Byron Randolph Foley –
Anne Marie Green –
Renée F. Turk –
ATTEST:
H. Robert Light
Clerk of Council
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Item #: 6.E.
AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM,
VIRGINIA HELD AT CITY HALL
MEETING DATE: December 11, 2025
AGENDA ITEM: Abstract of Votes
Receive the Abstract of Votes cast at the General Election
held on November 4, 2025.
SUBMITTED BY: Benjamin Leeson
SUMMARY OF INFORMATION:
Per the Code of Virginia, a certified copy of the Abstract of Votes from each election
must be received and formally recorded.
FISCAL IMPACT:
None
STAFF RECOMMENDATION:
Staff recommends that Council receive the Abstract of Votes for the General Election
held on November 4, 2025.
ATTACHMENTS:
1. Abstract of Votes
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Item #6.F
Date: 12/11/2025
December 11, 2025
Council of the City of Salem
Salem, Virginia 24153
Dear Council Members:
For your information, I am listing appointments and vacancies on various boards and commissions:
Board or Commission
Recommendation
Roanoke Valley Broadband Authority Recommend ratifying the reappointment of Mike McEvoy by the
Roanoke Valley Broadband Authority as an at-large member for
a four-year term ending December 13, 2029.
Western Virginia Regional Jail Authority Recommend re-appointing Byron R. Foley and Rosemarie Jordan
as members for a one-year term ending December 31, 2026.
Vacancies
Board of Zoning Appeals Need one alternate member for the remainder of a five-year
term ending March 1, 2028, and one alternate member for the
remainder of a five-year term ending November 13, 2028.
Roanoke River Blueway Advisory Committee Need one member for a two-year term.
Sincerely,
Laura Lea Harris
Laura Lea Harris
Deputy Clerk of Council
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CITY OF SALEM, VIRGINIA
BOARDS AND COMMISSIONS
December 11, 2025
MEMBER EXPIRATION OF TERM
12-31-28
(appointed by Circuit Court)
11-30-27
(appointed by Circuit Court)
Courtenay Alleyne
Requires Oath of Office)
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MEMBER EXPIRATION OF TERM
INACTIVE)
(INACTIVE)
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VIRGINIA WESTERN COMMUNITY COLLEGE LOCAL
ADVISORY
Requires Oath of Office)
(Alternate) 2-3-26
(Alternate) 2-3-28
Requires Oath of Office)
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