New Jersey Department of Education

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School Finance

2013-14 Audit Information

2013-14 On-Behalf TPAF Payments. Source NJ Department of the Treasury, Division of Pensions and Benefits - July 2014
Allocation by Location for Fiscal Year 2014 based on June 30, 2012 Valuation

                TPAF On-Behalf Payments
County
Code
District
Code
County
Name
District
Name
Normal
Cost
Column 1
Additional
Formula
Normal Cost
Column 2
Accrued
Liability
Column 3
NCGI
Premium
Column 4
Pension
Contrib.
(Subtotal
Cols. 1-4)
Column 5
Post-
Retirement
Medical
(PRM)
Contrib.
Column 6
Total
Pension
and PRM
(Sum Cols.
5 and 6)
Column 7
80 6075 Essex 100 Legacy CS * * * * * * *
80 6010 Monmouth Academy Charter High School 44,216 10,165 0 4,800 59,181 97,035 156,216
80 6032 Middlesex Academy for Urban Leadership CS 35,030 8,053 0 3,803 46,886 76,875 123,761
80 6016 Essex Adelaide L. Sandford CS 34,437 7,917 0 3,738 46,092 75,574 121,666
80 6033 Union Barack Obama Green Charter HS 30,204 6,944 0 3,279 40,427 66,284 106,711
80 6082 Hudson Beloved Community Charter School
80 6076 Burlington Benjamin Banneker Prep CS
80 6013 Bergen Bergen Arts and Sciences CS 76,598 17,609 0 8,315 102,522 168,098 270,620
80 6022 Essex Burch Charter School of Excellence 30,868 7,096 0 3,351 41,315 67,741 109,056
80 6212 Camden Camden Academy Charter HS 85,514 19,659 0 9,283 114,456 187,665 302,121
80 6063 Camden Camden Community Charter School
80 6024 Camden Camden's Pride Charter Schhol 41,194 9,470 0 4,472 55,136 90,402 145,538
80 6215 Camden Camden's Promise CS 86,518 19,890 0 9,393 115,801 189,870 305,671
80 6217 Union Central Jersey Arts CS 38,583 8,870 0 4,188 51,641 84,672 136,313
80 6018 Somerset Central Jersey College Prep CS 52,684 12,112 0 5,719 70,515 115,619 186,134
80 7410 Atlantic chARTer~TECH HIGH SCHOOL 54,578 12,547 0 5,925 73,050 119,775 192,825
80 6088 Camden City Invincible CS
80 6230 Passaic Classical Academy CS of Clifton * * * * * * *
80 6021 Passaic Community Charter School of Paterson 68,036 15,641 0 7,386 91,063 149,309 240,372
80 6089 Cumberland Compass Academy CS
80 6325 Camden D.U.E. Season CS 98,492 22,643 0 10,692 131,827 216,146 347,973
80 6320 Essex Discovery CS 9,784 2,249 0 1,062 13,095 21,471 34,566
80 6064 Hudson Dr Lena Edwards Academic CS 1,792 412 0 195 2,399 3,933 6,332
80 6410 Essex East Orange Community CS 74,788 17,194 0 8,119 100,101 164,128 264,229
80 6420 Hudson Elysian CS of Hoboken 59,368 13,648 0 6,445 79,461 130,286 209,747
80 6425 Mercer Emily Fisher CS of Adv. Studies 70,893 16,298 0 7,696 94,887 155,579 250,466
80 6430 Bergen Englewood on the Palisades CS 42,653 9,806 0 4,630 57,089 93,605 150,694
80 6232 Camden Environment Community CS 27,145 6,240 0 2,947 36,332 59,572 95,904
80 6030 Hudson Ethical Community Charter School 14,600 3,356 0 1,585 19,541 32,040 51,581
80 6017 Mercer Foundation Academy CS 58,879 13,536 0 6,392 78,807 129,214 208,021
80 6240 Camden Freedom Academy CS 41,510 9,543 0 4,506 55,559 91,095 146,654
80 6612 Atlantic Galloway Community CS 44,027 10,121 0 4,779 58,927 96,620 155,547
80 6665 Essex Gray CS 45,981 10,571 0 4,992 61,544 100,908 162,452
80 6053 Essex Great Oaks Charter School 9,590 2,205 0 1,041 12,836 21,046 33,882
80 6635 Middlesex Greater Brunswick CS 57,424 13,201 0 6,234 76,859 126,020 202,879
80 7280 Essex Greater Newark CS 32,475 7,466 0 3,525 43,466 71,269 114,735
80 6041 Middlesex Hatikvah International CS * * * * * * *
80 6720 Hudson Hoboken CS 54,898 12,621 0 5,960 73,479 120,476 193,955
80 6036 Hudson HOLA Hoboken Dual Lang CS 11,375 2,615 0 1,235 15,225 24,963 40,188
80 6740 Monmouth Hope Academy CS 43,666 10,038 0 4,740 58,444 95,827 154,271
80 6086 Camden Hope Community CS
80 6027 Camden Institute of Excellence CS 48,831 11,226 0 5,301 65,358 107,162 172,520
80 6810 Mercer International CS of Trenton 16,330 3,754 0 1,773 21,857 35,838 57,695
80 6910 Hudson Jersey City Comm. CS 73,854 16,978 0 8,017 98,849 162,076 260,925
80 6093 Hudson Jersey City Global CS
80 6915 Hudson Jersey City Golden Door * * * * * * *
80 6079 Passaic John P Holland Charter School * * * * * * *
80 6067 Camdem Kingdom CS of Leadership * * * * * * *
80 6083 Camden Knowledge A to Z Charter School
80 7100 Essex Lady Liberty Academy CS 97,556 22,427 0 10,591 130,574 214,092 344,666
80 7109 Camden LEAP Academy University CS 148,608 34,164 0 16,133 198,905 326,127 525,032
80 7115 Hudson Learning Community CS 78,199 17,977 0 8,489 104,665 171,611 276,276
80 6235 Hudson Liberty Academy CS 43,457 9,990 0 4,718 58,165 95,368 153,533
80 6068 Hudson M E T S Charter School 40,114 9,222 0 4,355 53,691 88,033 141,724
80 7735 Essex Maria L. Varisco-Rogers CS 70,669 16,246 0 7,672 94,587 155,088 249,675
80 7210 Essex Marion P. Thomas CS 97,567 22,430 0 10,592 130,589 214,115 344,704
80 6091 Essex Merit Prep CS of Newark
80 6069 Cumberland Millville Public Charter School * * * * * * *
80 7290 Essex New Horizons Comm. CS 63,810 14,670 0 6,927 85,407 140,035 225,442
80 6029 Essex Newark Educators Charter School 42,639 9,802 0 4,629 57,070 93,573 150,643
80 6037 Essex Newark Legacy CS 30,701 7,058 0 3,333 41,092 67,375 108,467
80 6059 Essex Newark Prep
80 7320 Essex North Star Acad. CS of Newark 301,783 69,378 0 32,761 403,922 662,280 1,066,202
80 7420 Atlantic Oceanside CS 75,351 17,323 0 8,180 100,854 165,363 266,217
80 7500 Mercer Pace CS of Hamilton 19,939 4,584 0 2,165 26,688 43,757 70,445
80 6080 Passaic Passaic Arts and Science CS * * * * * * *
80 6096 Passaic Paterson Arts and Science CS
80 7503 Passaic Paterson CS for Sci/Tech 163,654 37,623 0 17,766 219,043 359,148 578,191
80 6025 Mercer Paul Robeson Humanities  CS 56,048 12,885 0 6,084 75,017 123,001 198,018
80 6090 Essex Paulo Freire CS for Liberty Ed
80 6057 Essex People's Preparatory Charter School 22,119 5,085 0 2,401 29,605 48,541 78,146
80 6094 Essex Phillips Academy Charter School
80 7520 Atlantic PleasanTech Academy CS 97,833 22,491 0 10,621 130,945 214,699 345,644
80 6020 Essex Pride Academy Charter School 65,283 15,008 0 7,087 87,378 143,267 230,645
80 7540 Mercer Princeton CS 80,319 18,465 0 8,719 107,503 176,265 283,768
80 7600 Union Queen City Academy CS 49,620 11,407 0 5,387 66,414 108,894 175,308
80 7720 Monmouth Red Bank CS 38,219 8,786 0 4,149 51,154 83,874 135,028
80 6044 Burlington Renaissance Regional Leadership CS 10,656 2,450 0 1,157 14,263 23,384 37,647
80 7727 Warren Ridge and Valley CS 25,410 5,842 0 2,758 34,010 55,764 89,774
80 6026 Burlington Riverbank Charter School of Excellence 19,279 4,432 0 2,093 25,804 42,308 68,112
80 7730 Essex Robert Treat Academy CS 86,493 19,884 0 9,389 115,766 189,813 305,579
80 6058 Essex Roseville Community CS 22,541 5,182 0 2,447 30,170 49,468 79,638
80 7820 Hudson Schomburg CS 39,381 9,054 0 4,275 52,710 86,425 139,135
80 7830 Hudson Soaring Heights CS 35,016 8,050 0 3,801 46,867 76,844 123,711
80 7850 Sussex Sussex County CS for Technology 40,297 9,264 0 4,375 53,936 88,433 142,369
80 7325 Essex TEAM Academy Charter School 320,375 73,652 0 34,779 428,806 703,081 1,131,887
80 7890 Bergen Teaneck Community CS 65,150 14,977 0 7,073 87,200 142,974 230,174
80 6081 Somerset Thomas Edison EnergySmart CS
80 8010 Union Union County TEAMS CS 30,233 6,950 0 3,282 40,465 66,347 106,812
80 8050 Morris Unity CS 33,448 7,689 0 3,631 44,768 73,403 118,171
80 8060 Hudson University Academy CS 76,031 17,479 0 8,254 101,764 166,854 268,618
80 8065 Essex University Heights CS 56,434 12,974 0 6,126 75,534 123,848 199,382
80 8140 Mercer Village CS 69,567 15,993 0 7,552 93,112 152,669 245,781
80 6028 Cumberland Vineland Public Charter School 21,893 5,033 0 2,377 29,303 48,044 77,347
80 6038 Essex Visions Academy CS 33,138 7,618 0 3,597 44,353 72,723 117,076

NOTES:

Column 5 (Pension Contributions) is to be reported on the 2014 Audsum Line Number 72040;

Column 6 (Post-Retirement Medical Contributions) is to be reported on 2014 Audsum Line Number 72041;

A "†" in the allocation columns indicate the charter school was not open at the time of the most recent valuation (June 30, 2012) and thus no reportable payments;

An "*" in the allocation columns indicate that at the time of preparation of the 2012 TPAF valuation report there was no record of TPAF pensionable wages reported to the Division of Pensions and Benefits in the Department of Treasury for the quarter ended June 30, 2012.  Because TPAF pensionable wages for the quarter ended June 30, 2012 is the basis for Treasury's allocation of the fiscal year ending June 30, 2014 TPAF on-behalf payment to the Charter School, a Charter School that did not have on file TPAF pensionable wages does not have an actuarial allocation of the TPAF on-behalf payment made for the 2013-14 fiscal year.  Auditors are encouraged to obtain a copy of the Charter School's June 30, 2012 TPAF "Quarterly Report of Contributions (ROC)" to determine whether an Charter School with an asterisk in the on-behalf allocation columns should have had a TPAF on-behalf allocation for fiscal year 2013-2014.  Auditors should apply professional judgment in determining an appropriate course of action.