2011-12 On-Behalf TPAF Payments - Charter Schools

2011-12 On-Behalf TPAF Payments. Source: NJ Department of the Treasury, Division of Pensions and Benefits - July 2012 (Revised on 8-14-2013)

County
Code
Charter
Code
County
Name
Charter
Name
Normal
Cost
Col. 1
Additional
Formula
Normal Cost
Col. 2
Accrued
Liability
Col. 3
NCGI
Premium
Column 4
TPAF Pension
On-Behalf
Payments
(Subtotal
Cols. 1-4)
Column 5
Post-
Retirement
Medical
(PRM)
Contrib.
Column 6
Total TPAF
Pension and
PRM On-behalf
Payments
(Sum Cols. 1
thru 4 & 6)
Column 7
80 6010 Monmouth Academy Charter High Scho 9,172 1,663 24,273 3,768 38,876 78,151 117,027
80 6032 Middlesex Academy for Urban Leaders * * * * * * *
80 6016 Essex Adelaide L. Sandford CS 4,180 758 11,061 1,717 17,716 35,613 53,329
80 6033 Union Barack Obama Green Ch * * * * * * *
80 6013 Bergen Bergen Arts and Sciences 11,380 2,063 30,118 4,675 48,236 96,968 145,204
80 6022 Essex Burch Charter School of E 3,915 710 10,362 1,608 16,595 33,360 49,955
80 6220 Hudson C.R.E.A.T.E Charter HS 12,953 2,348 34,280 5,321 54,902 110,367 165,269
80 6212 Camden Camden Academy Charter HS 18,138 3,289 48,003 7,451 76,881 154,552 231,433
80 6024 Camden Camden's Pride Charter Sc 4,822 874 12,761 1,981 20,438 41,087 61,525
80 6215 Camden Camden's Promise CS 18,185 3,297 48,128 7,470 77,080 154,953 232,033
80 6023 Mercer Capital Prep Charter HS 13,641 2,473 36,101 5,603 57,818 116,231 174,049
80 6217 Union Central Jersey Arts CS 12,261 2,223 32,449 5,037 51,970 104,474 156,444
80 6018 Somerset Central Jersey College Pr 12,378 2,244 32,759 5,085 52,466 105,472 157,938
80 7410 Atlantic Charter TECH HIGH SCHOOL 13,203 2,393 34,941 5,423 55,960 112,496 168,456
80 6021 Passaic Community Charter School 4,628 839 12,248 1,901 19,616 39,435 59,051
80 6325 Camden D.U.E. Season CS 20,625 3,740 54,584 8,472 87,421 175,738 263,159
80 6320 Essex Discovery CS 2,461 446 6,514 1,011 10,432 20,974 31,406
80 6064 Hudson Dr Lena Edwards Academic * * * * * * *
80 6410 Essex East Orange Community CS 16,337 2,962 43,234 6,711 69,244 139,198 208,442
80 6420 Hudson Elysian CS of Hoboken 11,303 2,049 29,915 4,643 47,910 96,313 144,223
80 6425 Mercer Emily Fisher CS of Adv. S 17,664 3,203 46,748 7,256 74,871 150,510 225,381
80 6430 Bergen Englewood on the Palisade 9,655 1,751 25,552 3,966 40,924 82,267 123,191
80 6232 Camden Environment Community CS 8,481 1,538 22,443 3,484 35,946 72,257 108,203
80 6030 Hudson Ethical Community Cha 3,053 554 8,081 1,254 12,942 26,016 38,958
80 6017 Mercer Foundation Academy CS 6,841 1,241 18,105 2,810 28,997 58,290 87,287
80 6240 Camden Freedom Academy CS 11,357 2,059 30,057 4,665 48,138 96,771 144,909
80 6612 Atlantic Galloway Community CS 13,187 2,391 34,900 5,417 55,895 112,364 168,259
80 6665 Essex Gray CS 11,370 2,061 30,091 4,671 48,193 96,880 145,073
80 6053 Essex Great Oaks Charter School * * * * * * *
80 6635 Middlesex Greater Brunswick CS 11,586 2,101 30,662 4,759 49,108 98,719 147,827
80 7280 Essex Greater Newark CS 9000 1632 23819 3697 38148 76687 114835
80 6041 Middlesex Hatikvah International CS * * * * * * *
80 6720 Hudson Hoboken CS 13,457 2,440 35,614 5,528 57,039 114,661 171,700
80 6036 Hudson HOLA Hoboken Dual Lang CS * * * * * * *
80 6740 Monmouth Hope Academy CS 9,091 1,648 24,060 3,735 38,534 77,465 115,999
80 6027 Camden Institute of Excellence C 5,452 989 14,428 2,240 23,109 46,452 69,561
80 6810 Mercer International CS of Trent 4,088 741 10,819 1,679 17,327 34,834 52,161
80 6910 Hudson Jersey City Comm. CS 17,755 3,219 46,988 7,293 75,255 151,283 226,538
80 6915 Hudson Jersey City Golden Door 19,211 3,483 50,841 7,891 81,426 163,688 245,114
80 6079 Passaic John P Holland Charter Sc * * * * * * *
80 6067 Camdem Kingdom CS of Leadership * * * * * * *
80 7100 Essex Lady Liberty Academy CS 21,184 3,841 56,064 8,702 89,791 180,503 270,294
80 7109 Camden LEAP Academy University C 24,681 4,475 65,320 10,139 104,615 210,303 314,918
80 7115 Hudson Learning Community CS 14,770 2,678 39,089 6,067 62,604 125,852 188,456
80 6235 Hudson Liberty Academy CS 11,661 2,114 30,861 4,790 49,426 99,361 148,787
80 6068 Hudson M E T S Charter School * * * * * * *
80 7735 Essex Maria L. Varisco-Rogers C 10,291 1,866 27,235 4,227 43,619 87,686 131,305
80 7210 Essex Marion P. Thomas CS 15,899 2,883 42,076 6,531 67,389 135,469 202,858
80 6069 Cumberland Millville Public Charter * * * * * * *
80 7290 Essex New Horizons Comm. CS 18,826 3,413 49,824 7,733 79,796 160,412 240,208
80 6029 Essex Newark Educators Charter 8,701 1,578 23,026 3,574 36,879 74,135 111,014
80 6037 Essex Newark Legacy CS * * * * * * *
80 7320 Essex North Star Acad. CS of Ne 47,220 8,562 124,969 19,397 200,148 402,350 602,498
80 7420 Atlantic Oceanside CS 16,390 2,972 43,375 6,733 69,470 139,650 209,120
80 7500 Mercer Pace CS of Hamilton 4,347 788 11,503 1,785 18,423 37,036 55,459
80 6080 Passaic Passaic Arts and Science * * * * * * *
80 7503 Passaic Paterson CS for Sci/Tech 21,520 3,902 56,954 8,840 91,216 183,369 274,585
80 6025 Mercer Paul Robeson Humanities 9,115 1,653 24,124 3,744 38,636 77,669 116,305
80 6057 Essex People's Preparatory Char * * * * * * *
80 7520 Atlantic PleasanTech Academy CS 19,545 3,544 51,726 8,029 82,844 166,538 249,382
80 6020 Essex Pride Academy Charter Sch 10,461 1,897 27,686 4,297 44,341 89,137 133,478
80 7540 Mercer Princeton CS 16,676 3,024 44,133 6,850 70,683 142,090 212,773
"*"Indicates that at the time of preparation of the 2010 TPAF valuation report, there was no record of TPAF pensionable wages reported to the Division of Pensions and Benefits in the Department of the Treasury for the quarter ended June 30, 2010.  Because TPAF pensionable wages for the quarter ended June 30, 2010 is the basis for Treasury's allocation of the June 30, 2012 TPAF on-behalf payment to the charter school, a charter school that did not have on file TPAF pensionable wages for the quarter ended June 30, 2010 did not receive an actuarial allocation of the TPAF on-behalf payment made for the 2011-2012 fiscal year.  These charter schools are indicated by an asterisk entered in the allocation columns.  Auditors are encouraged to obtain a copy of the charter school's June 30, 2010 TPAF "Quarterly Report of Contributions (ROC)" to determine whether the charter school should have had a TPAF on-behalf allocation for fiscal year 2011-2012.  Auditors should apply professional judgment in determining an appropriate course of action.
80 7600 Union Queen City Academy CS 9,928 1,800 26,274 4,078 42,080 84,592 126,672
80 7720 Monmouth Red Bank CS 8,552 1,551 22,633 3,513 36,249 72,868 109,117
80 6044 Burlington Renaissance Regional Lead * * * * * * *
80 7727 Warren Ridge and Valley CS 4,928 893 13,042 2,024 20,887 41,989 62,876
80 6026 Burlington Riverbank Charter School 2,566 465 6,792 1,054 10,877 21,866 32,743
80 7730 Essex Robert Treat Academy CS 18,958 3,438 50,172 7,788 80,356 161,532 241,888
80 6058 Essex Roseville Community CS * * * * * * *
80 7820 Hudson Schomburg CS 9,454 1,714 25,019 3,883 40,070 80,552 120,622
80 7830 Hudson Soaring Heights CS 7,356 1,334 19,468 3,022 31,180 62,679 93,859
80 7850 Sussex Sussex County CS for Tech 8,055 1,461 21,318 3,309 34,143 68,635 102,778
80 7325 Essex TEAM Academy Charter Scho 52,737 9,562 139,568 21,663 223,530 449,352 672,882
80 7890 Bergen Teaneck Community CS 15,071 2,733 39,885 6,191 63,880 128,413 192,293
80 7901 Mercer Trenton Community CS 24,932 4,521 65,984 10,242 105,679 212,442 318,121
80 8010 Union Union County TEAMS CS 7,109 1,289 18,814 2,920 30,132 60,574 90,706
80 8050 Morris Unity CS 5,497 997 14,547 2,258 23,299 46,835 70,134
80 8060 Hudson University Academy CS 18,027 3,268 47,708 7,405 76,408 153,601 230,009
80 8065 Essex University Heights CS 10,479 1,900 27,733 4,305 44,417 89,288 133,705
80 8140 Mercer Village CS 15,452 2,802 40,893 6,347 65,494 131,659 197,153
80 6028 Cumberland Vineland Public Charter S 2,684 487 7,103 1,103 11,377 22,870 34,247
80 6038 Essex Visions Academy CS * * * * * * *
"*"Indicates that at the time of preparation of the 2010 TPAF valuation report, there was no record of TPAF pensionable wages reported to the Division of Pensions and Benefits in the Department of the Treasury for the quarter ended June 30, 2010.  Because TPAF pensionable wages for the quarter ended June 30, 2010 is the basis for Treasury's allocation of the June 30, 2012 TPAF on-behalf payment to the charter school, a charter school that did not have on file TPAF pensionable wages for the quarter ended June 30, 2010 did not receive an actuarial allocation of the TPAF on-behalf payment made for the 2011-2012 fiscal year.  These charter schools are indicated by an asterisk entered in the allocation columns.  Auditors are encouraged to obtain a copy of the charter school's June 30, 2010 TPAF "Quarterly Report of Contributions (ROC)" to determine whether the charter school should have had a TPAF on-behalf allocation for fiscal year 2011-2012.  Auditors should apply professional judgment in determining an appropriate course of action.