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User Friendly Budgets
2010

MERCER - EWING TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,2103,2203,220
Pupils on Roll Regular Shared-Time453232
spacing
Pupils on Roll - Special Full-Time465454454
Pupils on Roll - Special Shared-Time374646
Private School Placements212626
spacing
Pupils Sent to Other Districts-Reg Prog440
Pupils Sent to Other Dists-Spec Ed Prog615456
Pupils Received1258
Pupils in State Facilities622

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,853,329 1,146,134
Revenues from Local Sources:
Local Tax Levy 10-1210 43,106,179 42,238,825 46,827,872
Tuition 10-1300 251,067 250,000 150,000
Transportation Fees from Individuals 10-1410 637 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 11,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 535 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 241,342 348,415 200,000
SUBTOTAL  43,599,760 42,848,240 47,182,872
Revenues from State Sources:
Extraordinary Aid 10-3131 217,061 93,429 184,500
Other State Aids 10-3XXX 156,016 0 0
Categorical Special Education Aid 10-3132 2,077,179 2,078,876 987,670
Equalization Aid 10-3176 6,224,094 6,680,815 6,654,928
Categorical Security Aid 10-3177 555,589 603,283 0
Categorical Transportation Aid 10-3121 906,518 1,091,893 0
SUBTOTAL  10,136,457 10,548,296 7,827,098
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 31,353 63,085 60,680
SUBTOTAL  31,353 63,085 60,680
Adjustment for Prior Year Encumbrances  0 185,652 0
Actual Revenues (Over)/Under Expenditures  64,759 0 0
TOTAL OPERATING BUDGET  53,832,329 56,498,602 56,216,784
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 75,470 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 178,684 201,804 201,804
TOTAL REVENUES FROM STATE SOURCES  178,684 201,804 201,804
Revenues from Federal Sources:
Title I 20-4411-4416 314,634 407,971 513,986
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,021,573 1,605,444 884,472
Other 20-4XXX 438,067 120,292 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,774,274 2,133,707 1,398,458
TOTAL GRANTS AND ENTITLEMENTS  2,028,428 2,335,511 1,600,262
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 389,546 2,563
Revenues from Local Sources:
Local Tax Levy 40-1210 4,469,798 5,310,395 5,853,103
TOTAL REVENUES FROM LOCAL SOURCES  4,469,798 5,310,395 5,853,103
Revenues from State Sources:
Debt Service Aid Type II 40-3160 943,901 940,803 802,016
TOTAL LOCAL REPAYMENT OF DEBT  5,413,699 6,640,744 6,657,682
Actual Revenues (Over)/Under Expenditures  1,233,107 0 0
TOTAL REPAYMENT OF DEBT  6,646,806 6,640,744 6,657,682
TOTAL REVENUES/SOURCES  62,507,563 65,474,857 64,474,728
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  62,507,563 65,474,857 64,474,728

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,515,45619,245,38218,269,946
Special Education 11-2XX-100-XXX4,783,0445,336,0154,909,820
Bilingual Education 11-240-100-XXX288,490301,467245,773
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX48,04640,83142,081
School Sponsored Athletics 11-402-100-XXX895,088911,802877,943
Support Services:
Tuition 11-000-100-XXX3,185,0583,496,7003,061,964
Attendance and Social Work Services 11-000-211-XXX185,467207,102201,680
Health Services 11-000-213-XXX733,496816,322724,610
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217444,618468,017591,445
Guidance 11-000-218-XXX931,972972,0091,175,743
Child Study Teams 11-000-219-XXX1,207,9471,294,6531,325,344
Improvement of Instructional Services 11-000-221-XXX278,466306,228885,440
Educational Media Services - School Library 11-000-222-XXX424,414448,817417,117
Instructional Staff Training Services 11-000-223-XXX63,85684,21914,319
General Administration 11-000-230-XXX585,810575,240530,448
School Administration 11-000-240-XXX2,474,2472,530,1702,204,122
Central Svcs & Admin Info Technology 11-000-25X-XXX947,0731,063,0391,054,697
Operation and Maintenance of Plant Services 11-000-26X-XXX4,517,4395,171,8414,997,282
Student Transportation Services 11-000-270-XXX2,922,1913,044,7373,127,199
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,301,1969,791,04411,514,423
Total Support Services Expenditures 27,203,25030,270,13831,825,833
TOTAL GENERAL CURRENT EXPENSE 51,733,37456,105,63556,171,396
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X052,73510,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,067,721160,2320
TOTAL CAPITAL EXPENDITURES 2,067,721212,96710,000
Transfer of Funds to Charter Schools 10-000-100-56X31,234180,00035,388
OPERATING BUDGET GRAND TOTAL 53,832,32956,498,60256,216,784
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX75,47000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,79519,00719,007
Nonpublic Auxiliary Services 20-XXX-XXX-XXX082,43782,437
Nonpublic Handicapped Services 20-XXX-XXX-XXX061,40961,409
Nonpublic Nursing Services 20-XXX-XXX-XXX30,18525,65725,657
Nonpublic Technology Initiative 20-XXX-XXX-XXX15,28013,29413,294
Other Special Projects 20-XXX-XXX-XXX111,42400
Total State Projects 178,684201,804201,804
Federal Projects:
Title I 20-XXX-XXX-XXX314,634407,971513,986
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,021,5731,605,444884,472
Other Special Projects 20-XXX-XXX-XXX438,067120,2920
Total Federal Projects 1,774,2742,133,7071,398,458
TOTAL GRANTS AND ENTITLEMENTS 2,028,4282,335,5111,600,262
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX6,646,8066,640,7446,657,682
TOTAL REPAYMENT OF DEBT 6,646,8066,640,7446,657,682
Total Expenditures 62,507,56365,474,85764,474,728
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 62,507,56365,474,85764,474,728

 

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 Budget4,083,6474,087,5631,093,9171,093,917
  Repayment of Debt1,625,216392,1092,5630
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1132,280132,280132,280
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,403,3292,105,6571,146,1340
      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 Cost11,86612,37613,46813,91214,027
Total Classroom Instruction7,1767,7708,2178,4848,338
Classroom-Salaries and Benefits6,6417,2207,6337,8817,716
Classroom-General Supplies and Textbooks140120146151131
Classroom-Purchased Services and Other395430437452491
Total Support Services1,3271,4091,5111,5621,910
Support Services-Salaries and Benefits1,2261,3191,3851,4301,798
Total Administrative Costs1,2661,3111,3611,4091,339
Administration-Salaries and Benefits1,1481,1841,2251,2641,209
Legal Costs00111
Total Operations and Maintenance of Plant1,2801,3361,5041,5541,554
Operations & Maintenance of Plant-Salary & Ben.590646684706789
Total Food Services Costs00000
Total Extracurricular Costs280302305316317
Total Equipment Costs0014143
Employee Benefits as a % of Salaries26.825.9292935.4

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
  • Ewing Township Board of Education has been sharing services with Ewing
  • Township for over 19 years. The estimated savings per year is in excess
  • of $250,000 annually. These are savings that are passed onto the
  • taxpayers.
  • The school district has also combined with hundreds of other districts
  • in New Jersey bidding for utilities.
  • Food service purhases have been combined with other schools by joining
  • bids.
  • The district has been a member off a joint insurance fund for the last 8
  • years.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,827,872 (A)
Estimated Net Taxable Valuation (as of 02/01/2010)1,841,826,907 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.5425 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy52,680,975 (D)
Estimated Net Taxable Valuation (as of 02/01/2010)1,841,826,907 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.8603 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy46,827,872 (G)
Estimated Equalized Valuation (as of 02/01/2010)3,577,056,290 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3091 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy52,680,975 (J)
Estimated Equalized Valuation (as of 02/01/2010)3,577,056,290 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.4727 (L)

 

Administrative Salaries
Employee Name: Brian Falkowski 
Job TitleBusiness Administrator 
Base Annual Salary140,000 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  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 17 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to $15k upon retirement 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Danita Ishibashi 
Job TitleAssistant Superintendent 
Base Annual Salary145,000 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  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 17 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to $15k upon retirement 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: David Mikalauskas 
Job TitleAttendance Officer 
Base Annual Salary83,733 
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 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 15 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Debra Revay-Shaw 
Job TitleCoordinator/Dir./Mgr./Supvr. Dietitian 
Base Annual Salary85,890 
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 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 22 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Lai-Kuang Tang 
Job TitleInformation Technology 
Base Annual Salary114,533 
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 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 15 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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 Nitti 
Job TitleSuperintendent 
Base Annual Salary170,000 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  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 17 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to $15k upon retirement 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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