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User Friendly Budgets
2009

ESSEX - GLEN RIDGE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7131,7341,782
spacing
Pupils on Roll - Special Full-Time161166168
Pupils on Roll - Special Shared-Time336
Private School Placements121319
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog244

 

Advertised Revenues
Budget CategoryAccount2007-08
Actual
2008-09
Revised
2009-10
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 543,998 753,440
Withdrawal from Cap Res-for Local Share 10-307 0 0 302,457
Revenues from Local Sources:
Local Tax Levy 10-1210 22,076,813 23,244,935 24,146,288
Tuition 10-1300 189,188 162,400 239,675
Interest Earned on Capital Reserve Funds 10-1XXX 2,832 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 220,997 144,200 127,840
SUBTOTAL  22,489,830 23,551,535 24,513,803
Revenues from State Sources:
Transportation Aid 10-3120 118,486 0 0
Special Education Aid 10-3130 689,116 0 0
Bilingual Education 10-3140 4,748 0 0
Stabilization Aid 10-3171 33,616 0 0
Extraordinary Aid 10-3131 28,795 42,070 20,000
Consolidated Aid 10-3195 100,601 0 0
Additional Formula Aid 10-3196 59,732 0 0
Other State Aids 10-3XXX 82,602 0 0
Categorical Special Education Aid 10-3132 0 997,265 973,158
Categorical Security Aid 10-3177 0 133,050 138,128
Categorical Transportation Aid 10-3121 0 84,666 103,695
SUBTOTAL  1,117,696 1,257,051 1,234,981
Adjustment for Prior Year Encumbrances  0 106,483 0
Actual Revenues (Over)/Under Expenditures  -144,368 0 0
TOTAL OPERATING BUDGET  23,463,158 25,459,067 26,804,681
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 13,009 29,222 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 311,552 326,784 294,106
Other 20-4XXX 35,446 23,022 18,418
TOTAL REVENUES FROM FEDERAL SOURCES  346,998 349,806 312,524
TOTAL GRANTS AND ENTITLEMENTS  360,007 379,028 312,524
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 7,683 5,161
Transfers from Other Funds 40-5200 5,161 0 189,975
Revenues from Local Sources:
Local Tax Levy 40-1210 940,745 926,742 726,589
TOTAL REVENUES FROM LOCAL SOURCES  940,745 926,742 726,589
TOTAL LOCAL REPAYMENT OF DEBT  945,906 934,425 921,725
Actual Revenues (Over)/Under Expenditures  529 0 0
TOTAL REPAYMENT OF DEBT  946,435 934,425 921,725
TOTAL REVENUES/SOURCES  24,769,600 26,772,520 28,038,930

 

Advertised Appropriations
Budget CategoryAccount2007-08
Expenditures
2008-09
Rev. Approp.
2009-10
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,178,0189,706,3849,888,658
Special Education 11-2XX-100-XXX1,356,6601,550,6511,623,714
Basic Skills/Remedial 11-230-100-XXX342,047362,124398,230
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX173,411208,577252,407
School Sponsored Athletics 11-402-100-XXX543,242626,032668,658
Community Services Programs/Operations 11-800-330-XXX1,7982,5002,500
Support Services:
Tuition 11-000-100-XXX465,624614,379780,480
Health Services 11-000-213-XXX225,215285,509299,017
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217258,033437,483507,740
Guidance 11-000-218-XXX453,068475,256461,920
Child Study Teams 11-000-219-XXX809,709828,876861,413
Improvement of Instructional Services 11-000-221-XXX36,17536,65036,650
Educational Media Services - School Library 11-000-222-XXX424,946483,840492,908
Instructional Staff Training Services 11-000-223-XXX10,71223,28523,285
General Administration 11-000-230-XXX721,372851,567783,682
School Administration 11-000-240-XXX1,379,0831,453,2291,533,105
Central Svcs & Admin Info Technology 11-000-25X-XXX569,007641,364580,270
Operation and Maintenance of Plant Services 11-000-26X-XXX2,342,4252,446,5572,440,233
Student Transportation Services 11-000-270-XXX446,865574,278606,667
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,530,4473,833,2584,143,036
Total Support Services Expenditures 11,672,68112,985,53113,550,406
TOTAL GENERAL CURRENT EXPENSE 23,267,85725,441,79926,384,573
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X195,30117,26812,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00105,651
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100302,457
TOTAL CAPITAL EXPENDITURES 195,30117,268420,108
SPECIAL SCHOOLS
OPERATING BUDGET GRAND TOTAL 23,463,15825,459,06726,804,681
GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX13,00929,2220
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX311,552326,784294,106
Other Special Projects 20-XXX-XXX-XXX35,44623,02218,418
Total Federal Projects 346,998349,806312,524
TOTAL GRANTS AND ENTITLEMENTS 360,007379,028312,524
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX946,435934,425921,725
TOTAL REPAYMENT OF DEBT 946,435934,425921,725
Total Expenditures 24,769,60026,772,52028,038,930

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/07
Audited
Balance
6/30/08
Estimated
Balance
6/30/09
Estimated
Balance
6/30/10
Unreserved:
  General Operating Budget442,499507,445613,096507,052
  Repayment of Debt13,37312,8445,1610
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve69,625302,457302,4570
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve856,2811,191,394647,3960
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Reserved for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2006-07
Actual
2007-08
Actual
2008-09
Original
Budget
2008-09
Revised
Budget
2009-10
Proposed
Budget
Total Comparative Per Pupil Cost11,47211,76112,45512,74312,800
Total Classroom Instruction6,7306,9207,2747,4067,463
Classroom-Salaries and Benefits6,2956,4446,9096,9997,108
Classroom-General Supplies and Textbooks433474363403354
Classroom-Purchased Services and Other22252
Total Support Services1,3201,4101,5741,6211,654
Support Services-Salaries and Benefits1,1991,3101,4111,4521,462
Total Administrative Costs1,6551,6371,7121,7811,739
Administration-Salaries and Benefits1,2311,2501,3051,3101,331
Total Operations and Maintenance of Plant1,3301,3401,3791,4101,376
Operations & Maintenance of Plant-Salary & Ben.576579646667657
Total Food Services Costs00000
Total Extracurricular Costs428444504514555
Total Equipment Costs40103696
Employee Benefits as a % of Salaries22.722.82322.723.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2009 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2008-09 revised appropriations and 2009-10 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years, it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • 1. The school district is a member of the Alliance For Competitive Energy
  • Services (ACES) for the purchase of natural gas.
  • 2. The school district is a member of the School Alliance Insurance Fund
  • (SAIF) a joint insurance fund consisting of school districts
  • throughout the state for property & casualty, student accident.
  • school leaders professional liability and excess liability insurance.
  • 3. The school district is a member of the Morris/Essex Workers
  • Compensation Joint Insurance Fund.
  • 4. The school district has contracted with the Essex County Educational
  • Services Commission to provide the following services:
  • - special education transportation services
  • - related special education professional services
  • 5. The school district has contracted with the Morris County Educational
  • Services Commission for Non-Public transportation services.
  • 6. The school district has contracted with the Belleville Board of
  • Education for transportation services.
  • 7. The school district is member of the Glen Rock Board of Education
  • New Jersey Purchasing Cooperative for the following:
  • - instructional supplies, furniture and equipment
  • - office supplies, furniture and equipment
  • - science supplies
  • - art supplies
  • - athletic supplies and equipment
  • - custodial and maintenance supplies and equipment
  • - time and material contracts for various repair services
  • 8. The school district and the Borough of Glen Ridge help one another
  • through the sharing of equipment, maintenance services, snow removal
  • and the use od the district's school buses by the Borough when needed.
  • In addition, the school district has entered into interlocal
  • agreements with the Borough for paving of the district's playgrounds
  • and parking lots.

 

Estimated Tax Rate Information
A. Estimated 09-10 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,146,288 (A)
Estimated Net Taxable Valuation (as of 10/01/2008)1,443,195,591 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)x1001.6731 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,872,877 (D)
Estimated Net Taxable Valuation (as of 10/01/2008)1,443,195,591 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)x1001.7235 (F)
B. Estimated 09-10 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,146,288 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,582,577,211 (H)
Estimated 09-10 Equalized General Fund School Tax Rate=(G)/(H)x1001.5258 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy24,872,877 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,582,577,211 (K)
Estimated 09-10 Equalized Total School Tax Rate=(J)/(K)x1001.5717 (L)