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User Friendly Budgets
2010

ESSEX - ESSEX FELLS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time217213215
spacing
Pupils on Roll - Special Full-Time312932

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 25,268 16,492
Revenues from Local Sources:
Local Tax Levy 10-1210 3,527,829 3,702,830 3,846,609
Unrestricted Miscellaneous Revenues 10-1XXX 33,513 37,000 37,000
SUBTOTAL  3,561,342 3,739,830 3,883,609
Revenues from State Sources:
Extraordinary Aid 10-3131 16,492 0 0
Categorical Special Education Aid 10-3132 128,871 131,123 0
Categorical Security Aid 10-3177 13,405 0 0
SUBTOTAL  158,768 131,123 0
Adjustment for Prior Year Encumbrances  0 19,500 0
Actual Revenues (Over)/Under Expenditures  -28,942 0 0
TOTAL OPERATING BUDGET  3,691,168 3,915,721 3,900,101
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 0 5,000 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 3,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 54,984 100,554 50,250
Other 20-4XXX 2,819 4,092 0
TOTAL REVENUES FROM FEDERAL SOURCES  57,803 104,646 53,750
TOTAL GRANTS AND ENTITLEMENTS  57,803 109,646 53,750
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 258,409 258,261 257,620
TOTAL REVENUES FROM LOCAL SOURCES  258,409 258,261 257,620
TOTAL LOCAL REPAYMENT OF DEBT  258,409 258,262 257,620
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  258,410 258,262 257,620
TOTAL REVENUES/SOURCES  4,007,381 4,283,629 4,211,471
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,007,381 4,283,629 4,211,471

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,208,3601,499,0591,424,939
Special Education 11-2XX-100-XXX455,391276,635362,073
Basic Skills/Remedial 11-230-100-XXX39,38250,49327,017
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,2782,2782,500
Support Services:
Attendance and Social Work Services 11-000-211-XXX4,7695,05510,230
Health Services 11-000-213-XXX77,69080,69383,382
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217244,294231,021191,089
Guidance 11-000-218-XXX9248,0000
Child Study Teams 11-000-219-XXX167,385176,710145,862
Improvement of Instructional Services 11-000-221-XXX76,50874,4317,600
Educational Media Services - School Library 11-000-222-XXX11,65744,78336,343
General Administration 11-000-230-XXX171,251171,907168,633
School Administration 11-000-240-XXX104,00885,45381,025
Central Svcs & Admin Info Technology 11-000-25X-XXX129,405118,794119,108
Operation and Maintenance of Plant Services 11-000-26X-XXX345,730327,086387,286
Student Transportation Services 11-000-270-XXX418500750
Personal Services - Employee Benefits 11-XXX-XXX-2XX635,497735,150820,384
Total Support Services Expenditures 1,969,5362,059,5832,051,692
TOTAL GENERAL CURRENT EXPENSE 3,674,9473,888,0483,868,221
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X03,5000
TOTAL CAPITAL EXPENDITURES 03,5000
Summer School:
Instruction 13-422-100-XXX16,22124,17331,880
Total Summer School 16,22124,17331,880
TOTAL SPECIAL SCHOOLS 16,22124,17331,880
OPERATING BUDGET GRAND TOTAL 3,691,1683,915,7213,900,101
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX05,0000
Federal Projects:
Title II 20-XXX-XXX-XXX003,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX54,984100,55450,250
Other Special Projects 20-XXX-XXX-XXX2,8194,0920
Total Federal Projects 57,803104,64653,750
TOTAL GRANTS AND ENTITLEMENTS 57,803109,64653,750
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX258,410258,262257,620
TOTAL REPAYMENT OF DEBT 258,410258,262257,620
Total Expenditures 4,007,3814,283,6294,211,471
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,007,3814,283,6294,211,471

 

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 Budget250,000266,492266,492254,081
  Repayment of Debt2100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve31,27831,27731,27731,277
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve04,0814,0810
      Tuition Reserve0000
      Current Expense Emergency Reserve36,97936,97936,97936,979
  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 Cost13,74714,69016,33616,06415,658
Total Classroom Instruction7,7589,34910,0909,5089,556
Classroom-Salaries and Benefits7,4849,0869,7249,1489,092
Classroom-General Supplies and Textbooks168133226213316
Classroom-Purchased Services and Other106131141147149
Total Support Services2,5422,3322,8283,1332,416
Support Services-Salaries and Benefits2,2632,0232,3422,6492,036
Total Administrative Costs1,9341,6181,8091,8641,864
Administration-Salaries and Benefits1,7151,2491,5601,4461,525
Legal Costs007817581
Total Operations and Maintenance of Plant1,4941,3821,5811,5371,788
Operations & Maintenance of Plant-Salary & Ben.796174878863903
Total Food Services Costs00000
Total Extracurricular Costs89121213
Total Equipment Costs000140
Employee Benefits as a % of Salaries27.525.326.927.332.1

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
  • The Essex Fells Board of Education particpates in the following
  • shared services:
  • ACES
  • ACT
  • Cooperative Purchasing through Educational Data
  • Sussex County Transportation Cooperative
  • Asbury Park Information Technology Cooperative for payroll and
  • financial accounting software
  • Professional Development in conjunction with the West Essex sending
  • districts
  • Borough of Essex Fells - facility and field maintenance and use
  • NJ School Boards Associaition Insurance Group

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,846,609 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)815,419,133 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.4717 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,104,229 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)815,419,133 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5033 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,846,609 (G)
Estimated Equalized Valuation (as of 10/01/2009)828,588,419 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4642 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,104,229 (J)
Estimated Equalized Valuation (as of 10/01/2009)828,588,419 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4953 (L)

 

Administrative Salaries
Employee Name: Mary Sullivan 
Job TitleAssistant Principal Supervisor 
Base Annual Salary84,610 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days200 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days10 
  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: 
Allowances775 
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: Michelle V. Gadaleta 
Job TitleSuperintendent Principal 
Base Annual Salary132,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances9,500 
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