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User Friendly Budgets
2010

ESSEX - NORTH CALDWELL BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time542554566
spacing
Pupils on Roll - Special Full-Time728685
Private School Placements788
spacing
Pupils Sent to Other Dists-Spec Ed Prog110
Pupils Received020

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 112,803 573,046
Transfers from Other Funds 10-5200 588 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,708,904 9,793,792 10,214,962
Other Restricted Miscellaneous Revenues 10-1XXX 46,029 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 34,514 20,000 5,000
SUBTOTAL  9,789,447 9,813,792 10,219,962
Revenues from State Sources:
Extraordinary Aid 10-3131 426,399 209,399 100,000
Categorical Special Education Aid 10-3132 102,923 74,151 0
Categorical Security Aid 10-3177 13,317 46,268 0
Categorical Transportation Aid 10-3121 96,636 126,240 0
SUBTOTAL  639,275 456,058 100,000
Adjustment for Prior Year Encumbrances  0 13,163 0
Actual Revenues (Over)/Under Expenditures  -517,202 0 0
TOTAL OPERATING BUDGET  9,912,108 10,395,816 10,893,008
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 188,664 134,373 114,217
Other 20-4XXX 38,475 139,077 0
TOTAL REVENUES FROM FEDERAL SOURCES  227,139 273,450 114,217
TOTAL GRANTS AND ENTITLEMENTS  227,139 273,450 114,217
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 26
Revenues from Local Sources:
Local Tax Levy 40-1210 921,042 914,141 920,096
TOTAL REVENUES FROM LOCAL SOURCES  921,042 914,141 920,096
TOTAL LOCAL REPAYMENT OF DEBT  921,042 914,141 920,122
Actual Revenues (Over)/Under Expenditures  -25 0 0
TOTAL REPAYMENT OF DEBT  921,017 914,141 920,122
TOTAL REVENUES/SOURCES  11,060,264 11,583,407 11,927,347
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,060,264 11,583,407 11,927,347

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,328,4893,329,1133,170,875
Special Education 11-2XX-100-XXX1,110,568979,5901,328,630
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX675800800
Support Services:
Tuition 11-000-100-XXX328,971427,403614,636
Health Services 11-000-213-XXX144,344155,830153,924
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217283,403290,398335,649
Child Study Teams 11-000-219-XXX414,172484,861421,534
Improvement of Instructional Services 11-000-221-XXX01,5001,500
Educational Media Services - School Library 11-000-222-XXX117,611134,179130,969
Instructional Staff Training Services 11-000-223-XXX4,6407,1259,500
General Administration 11-000-230-XXX319,073388,809325,235
School Administration 11-000-240-XXX328,893355,954320,389
Central Svcs & Admin Info Technology 11-000-25X-XXX183,500206,767227,082
Operation and Maintenance of Plant Services 11-000-26X-XXX988,7981,076,817946,418
Student Transportation Services 11-000-270-XXX583,900630,259618,345
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,759,9031,926,4112,287,522
Total Support Services Expenditures 5,457,2086,086,3136,392,703
TOTAL GENERAL CURRENT EXPENSE 9,896,94010,395,81610,893,008
CAPITAL EXPENDITURES
Other Special Schools:
Instruction 13-4XX-100-XXX15,16800
Total Other Special Schools 15,16800
TOTAL SPECIAL SCHOOLS 15,16800
OPERATING BUDGET GRAND TOTAL 9,912,10810,395,81610,893,008
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX188,664134,373114,217
Other Special Projects 20-XXX-XXX-XXX38,475139,0770
Total Federal Projects 227,139273,450114,217
TOTAL GRANTS AND ENTITLEMENTS 227,139273,450114,217
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX921,017914,141920,122
TOTAL REPAYMENT OF DEBT 921,017914,141920,122
Total Expenditures 11,060,26411,583,40711,927,347
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,060,26411,583,40711,927,347

 

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 Budget250,000165,000165,000165,000
  Repayment of Debt126260
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve25,00125,00125,00125,001
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve148,613685,849573,0460
      Tuition Reserve0000
      Current Expense Emergency Reserve085,00085,00085,000
  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 Cost13,09114,62314,42514,59114,839
Total Classroom Instruction8,1049,1898,6418,7139,319
Classroom-Salaries and Benefits7,8498,7768,2818,3358,909
Classroom-General Supplies and Textbooks230386322340369
Classroom-Purchased Services and Other2527393941
Total Support Services1,6801,9002,0722,0882,071
Support Services-Salaries and Benefits1,4171,4801,7131,7241,677
Total Administrative Costs1,5901,6761,7531,8431,739
Administration-Salaries and Benefits1,3501,4421,4911,5011,474
Legal Costs005611460
Total Operations and Maintenance of Plant1,7031,8461,9521,9401,703
Operations & Maintenance of Plant-Salary & Ben.9501,0571,0741,081921
Total Food Services Costs00000
Total Extracurricular Costs11222
Total Equipment Costs310000
Employee Benefits as a % of Salaries28.328.830.931.237

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
  • 1) The North Caldwell School District has a shared services agreement
  • with the Borough of North Caldwell whereby the district technology
  • person is shared for all Borough technology requirements including
  • help desk, minor repairs, planning and purchasing.
  • 2) The North Caldwell School District is a member of the Sussex County
  • Regional Cooperative for its regular and transportation needs. Also,
  • the North Caldwell School District has formed a transportation consortium
  • with the Roseland, Essex Fells, Fairfield, and West Essex Boards of
  • Education to combine and tier all transportation routes.
  • 3) The North Caldwell School District is a member of Educational Data
  • Services as part of a cooperative purchasing group of NJ School Districts
  • 4) The North Caldwell School District contracts with the Asbury Park Info
  • Tech Center (a part of the Asbury Park School District) for financial and
  • accounting software platform.
  • 5) The North Caldwell School District participates in Alliance for
  • Competitive Engery Services (ACES).
  • 6) The North Caldwell School District participates in the Alliance for
  • Competitive Telecommunications (ACT).
  • 7) The North Caldwell School District will enter into a shared services
  • agreement with the Manchester Regional High School Information Technology
  • Center for network administration and technology services.
  • 8) The North Caldwell School District contracts with the Asbury Park
  • Technology Center (a part of the Asbury Park School District) for
  • payroll processing services.
  • 9) The North Caldwell School District routinely makes purchases through
  • the New Jersey Department of Treasury State Purchasing Department, where
  • the State of New Jersey bids for various items to achieve cost savings
  • for New Jersey Public Entities.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,214,962 (A)
Estimated Net Taxable Valuation (as of 01/01/2010)1,639,590,500 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6230 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,135,058 (D)
Estimated Net Taxable Valuation (as of 01/01/2010)1,639,590,500 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6791 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,214,962 (G)
Estimated Equalized Valuation (as of 01/01/2010)1,635,655,483 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6245 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,135,058 (J)
Estimated Equalized Valuation (as of 01/01/2010)1,635,655,483 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6808 (L)

 

Administrative Salaries
Employee Name: Chris Checchetto 
Job TitlePrincipal 
Base Annual Salary93,600 
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 Days230 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days11 
  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: 
Allowances5,936 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other754 
  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: Linda Freda 
Job TitleSuperintendent Director of Special Services 
Base Annual Salary152,000 
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 Contract07/01/2013 
  Contracted Number of Annual Work Days250 
  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: 
Allowances7,520 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other284 
  Retirement Plans2,500 
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractUnused Sick Days 
   Buyback of Vacation Days at the End of ContractUnused Vacation 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: Michael Stefanelli 
Job TitlePrincipal 
Base Annual Salary104,258 
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 Days230 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days11 
  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: 
Allowances6,043 
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: Thomas Falco 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Buildings and Grou 
Base Annual Salary78,957 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days250 
  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: 
Allowances1,240 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other755 
  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: Victor Hayek 
Job TitleBusiness Administrator 
Base Annual Salary95,000 
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 Days250 
  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: 
Allowances7,450 
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