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User Friendly Budgets
2010

HUDSON - NORTH BERGEN TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,5316,7536,837
Pupils on Roll Regular Shared-Time010
spacing
Pupils on Roll - Special Full-Time9741,0111,020
Pupils on Roll - Special Shared-Time010
Private School Placements322424
spacing
Pupils Sent to Other Dists-Spec Ed Prog807474
Pupils Received292324400
Pupils in State Facilities955

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,282,306 2,107,630
Withdrawal from Emergency Rsv for Excess 10-312 0 500,000 0
Withdrawal from Sale/Lease-back Reserve 10-308 0 1,058,758 0
Withdrawal from Maint. Reserve 10-310 0 500,000 0
Transfers from Other Funds 10-5200 0 976,544 431,000
Revenues from Local Sources:
Local Tax Levy 10-1210 37,591,021 38,342,841 39,301,311
Tuition 10-1300 2,793,292 3,757,155 4,929,200
Unrestricted Miscellaneous Revenues 10-1XXX 455,012 505,000 405,000
SUBTOTAL  40,839,325 42,604,996 44,635,511
Revenues from State Sources:
Extraordinary Aid 10-3131 578,932 0 0
Other State Aids 10-3XXX 2,891,249 0 0
Categorical Special Education Aid 10-3132 3,945,409 4,073,200 2,542,857
Equalization Aid 10-3176 46,338,050 38,011,352 48,563,451
Categorical Security Aid 10-3177 2,315,082 2,261,538 0
Categorical Transportation Aid 10-3121 568,979 685,103 0
SUBTOTAL  56,637,701 45,031,193 51,106,308
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 29,769 205,986 157,357
Equalization Aid - ARRA ESF 16-4520 0 8,575,340 0
Equalization Aid - ARRA GSF 17-4521 0 331,964 0
SUBTOTAL  29,769 9,113,290 157,357
Adjustment for Prior Year Encumbrances  0 2,686,814 0
Actual Revenues (Over)/Under Expenditures  -7,213,225 0 0
TOTAL OPERATING BUDGET  90,293,570 103,753,901 98,437,806
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 64,550 98,794 53,600
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 881,354 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 510,000
Preschool Education Aid 20-3218 2,803,174 2,962,848 3,518,382
Other Restricted Entitlements 20-32XX 0 1,360,843 25,000
TOTAL REVENUES FROM STATE SOURCES  2,803,174 5,205,045 4,053,382
Revenues from Federal Sources:
Title I 20-4411-4416 3,106,401 5,562,912 3,987,600
Title II 20-4451-4455 0 0 380,350
Title III 20-4491-4494 0 0 113,830
Title IV 20-4471-4474 0 0 39,700
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,696,789 2,749,065 1,881,050
Other 20-4XXX 575,198 811,658 0
TOTAL REVENUES FROM FEDERAL SOURCES  5,378,388 9,123,635 6,402,530
TOTAL GRANTS AND ENTITLEMENTS  8,246,112 14,427,474 10,509,512
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 21,898 5,391
Transfers from Other Funds 40-5200 5,941 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,548,488 1,551,343 1,676,751
TOTAL REVENUES FROM LOCAL SOURCES  1,548,488 1,551,343 1,676,751
Revenues from State Sources:
Debt Service Aid Type II 40-3160 646,355 666,069 550,958
TOTAL LOCAL REPAYMENT OF DEBT  2,200,784 2,239,310 2,233,100
Actual Revenues (Over)/Under Expenditures  8,059 0 0
TOTAL REPAYMENT OF DEBT  2,208,843 2,239,310 2,233,100
TOTAL REVENUES/SOURCES  100,748,525 120,420,685 111,180,418
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  100,748,525 120,420,685 111,180,418

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX29,539,44732,488,10628,696,000
Special Education 11-2XX-100-XXX5,864,0926,727,5126,552,700
Basic Skills/Remedial 11-230-100-XXX1,767,5852,166,3352,041,000
Bilingual Education 11-240-100-XXX2,967,4943,195,3453,237,665
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX294,780361,975357,200
School Sponsored Athletics 11-402-100-XXX1,014,1661,057,7031,149,230
Before/After School Programs 11-421-XXX-XXX025,0000
Other Supplemental/At-Risk Programs 11-424-XXX-XXX00270,000
Community Services Programs/Operations 11-800-330-XXX125,000160,0000
Support Services:
Tuition 11-000-100-XXX4,429,6354,419,3884,735,980
Attendance and Social Work Services 11-000-211-XXX552,060564,077599,700
Health Services 11-000-213-XXX873,877960,326952,500
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,585,6742,237,9582,241,000
Guidance 11-000-218-XXX1,289,8531,490,7671,479,000
Child Study Teams 11-000-219-XXX1,650,3421,944,8141,850,000
Improvement of Instructional Services 11-000-221-XXX708,1291,024,704819,500
Educational Media Services - School Library 11-000-222-XXX289,502346,931347,000
Instructional Staff Training Services 11-000-223-XXX497,946679,555730,000
General Administration 11-000-230-XXX2,247,9812,457,6552,502,655
School Administration 11-000-240-XXX4,719,1315,335,1365,003,500
Central Svcs & Admin Info Technology 11-000-25X-XXX1,841,6602,017,7701,996,000
Operation and Maintenance of Plant Services 11-000-26X-XXX8,795,7119,399,3729,197,000
Student Transportation Services 11-000-270-XXX3,565,6813,572,4283,748,505
Personal Services - Employee Benefits 11-XXX-XXX-2XX13,523,47614,252,55016,554,000
Total Support Services Expenditures 46,570,65850,703,43152,756,340
TOTAL GENERAL CURRENT EXPENSE 88,143,22296,885,40795,060,135
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X135,545172,842152,600
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,400,2656,030,0912,542,000
TOTAL CAPITAL EXPENDITURES 1,535,8106,202,9332,694,600
Summer School:
Instruction 13-422-100-XXX383,068404,395421,000
Support Services 13-422-200-XXX6,58713,93514,500
Total Summer School 389,655418,330435,500
TOTAL SPECIAL SCHOOLS 389,655418,330435,500
Transfer of Funds to Charter Schools 10-000-100-56X224,883247,231247,571
OPERATING BUDGET GRAND TOTAL 90,293,570103,753,90198,437,806
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX64,55098,79453,600
Preschool Education Aid:
Instruction 20-218-100-XXX1,646,5061,940,6691,996,582
Support Services 20-218-200-XXX1,156,6681,829,2001,594,100
Facilities Acquisition and Construction Services 20-218-400-XXX074,3336,700
Transfer to General Fund 20-218-520-93000431,000
TOTAL PRESCHOOL EDUCATION AID 2,803,1743,844,2024,028,382
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX01,360,84325,000
Total State Projects 2,803,1745,205,0454,053,382
Federal Projects:
Title I 20-XXX-XXX-XXX3,106,4015,562,9123,987,600
Title II 20-XXX-XXX-XXX00380,350
Title III 20-XXX-XXX-XXX00113,830
Title IV 20-XXX-XXX-XXX0039,700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,696,7892,749,0651,881,050
Other Special Projects 20-XXX-XXX-XXX575,198811,6580
Total Federal Projects 5,378,3889,123,6356,402,530
TOTAL GRANTS AND ENTITLEMENTS 8,246,11214,427,47410,509,512
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,208,8432,239,3102,233,100
TOTAL REPAYMENT OF DEBT 2,208,8432,239,3102,233,100
Total Expenditures 100,748,525120,420,685111,180,418
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 100,748,525120,420,685111,180,418

 

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 Budget1,850,0273,211,2692,313,9771,722,977
  Repayment of Debt35,34827,2895,3910
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11,000,0011,000,0011,000,001
      Adult Education Programs0000
      Maintenance Reserve0500,00000
      Legal Reserve01,516,6301,516,6300
      Tuition Reserve0000
      Current Expense Emergency Reserve0500,00000
  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 Cost11,00511,08912,16411,99211,537
Total Classroom Instruction6,7886,7887,4117,2256,831
Classroom-Salaries and Benefits6,4576,4816,9776,6716,424
Classroom-General Supplies and Textbooks294249340416318
Classroom-Purchased Services and Other36589413889
Total Support Services1,3831,3061,5761,6201,584
Support Services-Salaries and Benefits1,1591,1031,3391,3791,372
Total Administrative Costs1,3451,3831,4711,4771,463
Administration-Salaries and Benefits1,0911,1381,2431,2151,208
Legal Costs00719496
Total Operations and Maintenance of Plant1,2291,3291,4001,3731,364
Operations & Maintenance of Plant-Salary & Ben.772837908876895
Total Food Services Costs00000
Total Extracurricular Costs195201214210225
Total Equipment Costs3418343220
Employee Benefits as a % of Salaries23.523.222.522.427.2

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.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,301,311 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,523,548,659 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.5574 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,978,062 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,523,548,659 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.6238 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy39,301,311 (G)
Estimated Equalized Valuation (as of 10/01/2009)5,793,808,663 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6783 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy40,978,062 (J)
Estimated Equalized Valuation (as of 10/01/2009)5,793,808,663 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7073 (L)

 

Administrative Salaries
Employee Name: Nicholas Sacco 
Job TitleAssistant Superintendent 
Base Annual Salary226,745 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 31 
  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 30 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances2,230 
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: Robert Dandorph 
Job TitleSuperintendent 
Base Annual Salary227,560 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 31 
  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 30 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances8,730 
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: Steven Somick 
Job TitleBusiness Administrator 
Base Annual Salary108,680 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 31 
  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 30 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances9,290 
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: Vincent Ascolese 
Job TitleAssistant Superintendent 
Base Annual Salary233,220 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 31 
  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 30 
  Description of Other Contracted Non-working DaysSchool Holidays 
Benefits: 
Allowances9,230 
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