>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>ESSEX  >>CALDWELL-WEST CALDWELL

User Friendly Budgets
2010

ESSEX - CALDWELL-WEST CALDWELL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,2842,2192,249
Pupils on Roll Regular Shared-Time220
spacing
Pupils on Roll - Special Full-Time367379366
Pupils on Roll - Special Shared-Time840
Private School Placements272326
spacing
Pupils Sent to Contracted Preschool Prog010
Pupils Sent to Other Districts-Reg Prog003
Pupils Sent to Other Dists-Spec Ed Prog101118
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 450,000 825,000
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 400,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 34,218,929 35,501,924 36,921,252
Tuition 10-1300 8,757 0 0
Transportation Fees from Individuals 10-1410 0 4,290 4,434
Interest Earned on Capital Reserve Funds 10-1XXX 6,363 1,200 600
Other Restricted Miscellaneous Revenues 10-1XXX 0 59,003 57,282
Unrestricted Miscellaneous Revenues 10-1XXX 211,430 115,874 55,975
SUBTOTAL  34,445,479 35,682,291 37,039,543
Revenues from State Sources:
Extraordinary Aid 10-3131 538,384 430,779 430,779
Other State Aids 10-3XXX 38,454 0 0
Categorical Special Education Aid 10-3132 1,075,290 977,172 0
Categorical Security Aid 10-3177 133,592 198,666 0
Categorical Transportation Aid 10-3121 224,749 391,454 0
SUBTOTAL  2,010,469 1,998,071 430,779
Adjustment for Prior Year Encumbrances  0 834,649 0
Actual Revenues (Over)/Under Expenditures  22,027 0 0
TOTAL OPERATING BUDGET  36,477,975 39,365,011 38,295,322
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 219,183 209,482 112,006
TOTAL REVENUES FROM STATE SOURCES  219,183 209,482 112,006
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 554,932 774,205 411,954
Other 20-4XXX 46,826 748,519 33,943
TOTAL REVENUES FROM FEDERAL SOURCES  601,758 1,522,724 445,897
TOTAL GRANTS AND ENTITLEMENTS  820,941 1,732,206 557,903
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 42,000 7,000
Revenues from Local Sources:
Local Tax Levy 40-1210 718,253 938,970 871,348
Miscellaneous 40-1XXX 432,232 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,150,485 938,970 871,348
Revenues from State Sources:
Debt Service Aid Type II 40-3160 38,560 410,525 378,191
TOTAL LOCAL REPAYMENT OF DEBT  1,189,045 1,391,495 1,256,539
TOTAL REPAYMENT OF DEBT  1,189,045 1,391,495 1,256,539
TOTAL REVENUES/SOURCES  38,487,961 42,488,712 40,109,764
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,487,961 42,488,712 40,109,764

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,351,83512,168,38112,025,602
Special Education 11-2XX-100-XXX2,768,1063,050,7432,850,062
Basic Skills/Remedial 11-230-100-XXX135,006178,603176,375
Bilingual Education 11-240-100-XXX149,781182,741183,520
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX202,195223,476230,159
School Sponsored Athletics 11-402-100-XXX768,360808,228773,651
Community Services Programs/Operations 11-800-330-XXX64,02884,00377,915
Support Services:
Tuition 11-000-100-XXX2,066,5042,362,5002,501,182
Attendance and Social Work Services 11-000-211-XXX30,60432,00932,809
Health Services 11-000-213-XXX466,232502,449509,169
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,432,8751,587,6151,473,167
Guidance 11-000-218-XXX698,179701,594590,696
Child Study Teams 11-000-219-XXX998,1681,012,4541,016,062
Improvement of Instructional Services 11-000-221-XXX138,490160,203139,911
Educational Media Services - School Library 11-000-222-XXX613,028654,627663,024
Instructional Staff Training Services 11-000-223-XXX28,99033,04119,045
General Administration 11-000-230-XXX576,344669,182574,653
School Administration 11-000-240-XXX1,740,2101,826,8521,816,684
Central Svcs & Admin Info Technology 11-000-25X-XXX938,7581,030,600939,610
Operation and Maintenance of Plant Services 11-000-26X-XXX3,894,1484,313,4773,950,470
Student Transportation Services 11-000-270-XXX1,126,5551,252,3831,163,688
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,721,7635,543,7066,212,268
Total Support Services Expenditures 19,470,84821,682,69221,602,438
TOTAL GENERAL CURRENT EXPENSE 35,910,15938,378,86737,919,722
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040400,000375,000
Interest Earned on Capital Reserve 10-60401,200600
Equipment 12-XXX-XXX-73X142,457584,9440
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933425,23200
TOTAL CAPITAL EXPENDITURES 567,689986,144375,600
Transfer of Funds to Charter Schools 10-000-100-56X12700
OPERATING BUDGET GRAND TOTAL 36,477,97539,365,01138,295,322
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX39,17542,12025,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX30,43644,58911,824
Nonpublic Handicapped Services 20-XXX-XXX-XXX69,29072,82540,182
Nonpublic Nursing Services 20-XXX-XXX-XXX52,88249,94835,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX27,40000
Total State Projects 219,183209,482112,006
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX554,932774,205411,954
Other Special Projects 20-XXX-XXX-XXX46,826748,51933,943
Total Federal Projects 601,7581,522,724445,897
TOTAL GRANTS AND ENTITLEMENTS 820,9411,732,206557,903
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,189,0451,391,4951,256,539
TOTAL REPAYMENT OF DEBT 1,189,0451,391,4951,256,539
Total Expenditures 38,487,96142,488,71240,109,764
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 38,062,72942,488,71240,109,764

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget1,515,285672,9761,585,224760,224
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve704,006485,137886,5411,262,141
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0850,00000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,79612,33712,75913,36613,099
Total Classroom Instruction6,5096,9117,0697,2997,272
Classroom-Salaries and Benefits6,2066,4236,7806,9906,993
Classroom-General Supplies and Textbooks184380177195174
Classroom-Purchased Services and Other120108112114104
Total Support Services1,8291,9161,9872,1112,054
Support Services-Salaries and Benefits1,4071,4801,5641,6571,715
Total Administrative Costs1,4111,4281,4651,5931,543
Administration-Salaries and Benefits1,1291,1661,2071,2651,303
Legal Costs00193119
Total Operations and Maintenance of Plant1,5991,6221,7461,8461,717
Operations & Maintenance of Plant-Salary & Ben.8628939651,001999
Total Food Services Costs00000
Total Extracurricular Costs395422443465457
Total Equipment Costs305402250
Employee Benefits as a % of Salaries21.620.722.22326.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • A. District is the lead agency for the purchase of natural gas.There are
  • seven districts participating in the cooperative.
  • B. District jointly bids with two neighboring districts for the
  • management of the food service programs. Districts share the food
  • service Director and cost for that position.
  • C. District has a shared services agreement with the Township of West
  • Caldwell for utilizing the district's facilities for their recreation
  • programs. In return the district receives services from the Township
  • such as-recycling,use of township(s) cable station, use of Township
  • heavy equipment, etc.
  • D. District participates in the School Alliance Insurance Fund. This is a
  • self-insured reinsures fund, providing insurance coverage for a large
  • group of school districts.The professionally managed fund provides the
  • district with general liability and property coverage and workers'
  • compensation coverage.
  • E. District is the lead agency for the purchase of Athletic and Student
  • Accident Insurance coverage. Five other districts participate in the
  • pool.
  • F. District participates in a state wide pool, ACES, for the purchase of
  • electricity.
  • G. District os a member of the Sussex County Regional Transportation
  • Cooperative.District transportation of special education and athletic
  • programs are coordinated by the Cooperative with other districts.
  • H. District utilizes Educational Data Services to purchase supplies and
  • materials jointly with other districts.
  • I. The district has a shared services understanding with three
  • neighboring districts for staff development and in-service courses and
  • workshops.

 

Estimated Tax Rate Information
CALDWELL BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,290,265 (A)
Estimated Net Taxable Valuation (as of 03/04/2010)1,035,051,357 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0908 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,556,717 (D)
Estimated Net Taxable Valuation (as of 03/04/2010)1,035,051,357 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1165 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,290,265 (G)
Estimated Equalized Valuation (as of 03/04/2010)1,132,075,733 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9973 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,556,717 (J)
Estimated Equalized Valuation (as of 03/04/2010)1,132,075,733 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0208 (L)
spacing
WEST CALDWELL BOR
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,630,987 (A)
Estimated Net Taxable Valuation (as of 03/04/2010)1,138,861,600 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.2506 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,235,883 (D)
Estimated Net Taxable Valuation (as of 03/04/2010)1,138,861,600 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.3037 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,630,987 (G)
Estimated Equalized Valuation (as of 03/04/2010)2,569,566,983 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.9975 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,235,883 (J)
Estimated Equalized Valuation (as of 03/04/2010)2,569,566,983 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.0210 (L)

 

Administrative Salaries
Employee Name: Barry Bachenheimer 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary124,530 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances9,629 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,993 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Daniel Gerardi 
Job TitleSuperintendent 
Base Annual Salary191,062 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,858 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,887 
  Retirement Plans
Contractual Post-Employment Benefits Amount72,924 
  Description of: 
   Buyback of Sick Days at the End of Contract$150/per day to a maximum of $45,000 
   Buyback of Vacation Days at the End of Contract1/260 of salary per day for 38 days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Frank Ennis 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary99,736 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,038 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,777 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Nicholas Del'Re 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary115,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Ronald Skopak 
Job TitleBusiness Administrator 
Base Annual Salary189,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,490 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,878 
  Retirement Plans
Contractual Post-Employment Benefits Amount151,294 
  Description of: 
   Buyback of Sick Days at the End of Contract$70/day to a maximum of $15,000 
   Buyback of Vacation Days at the End of Contract1/260 of salary for 187 accrued days 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: William Brophy 
Job TitleInformation Technology 
Base Annual Salary107,367 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other227 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments