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User Friendly Budgets
2010

MIDDLESEX - HIGHLAND PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,2701,2881,292
spacing
Pupils on Roll - Special Full-Time204197197
Pupils on Roll - Special Shared-Time200
Private School Placements192019
spacing
Pupils Sent to Other Districts-Reg Prog200
Pupils Sent to Other Dists-Spec Ed Prog161314
Pupils Received1432
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 711,471 430,000 482,598
Withdrawal from Cap Res-for Local Share 10-307 0 0 361,136
Transfers from Other Funds 10-5200 137 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 19,125,082 19,690,085 20,464,826
Tuition 10-1300 39,934 25,000 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 2,203 70 0
Other Restricted Miscellaneous Revenues 10-1XXX 11,821 15,000 15,000
Unrestricted Miscellaneous Revenues 10-1XXX 132,827 114,930 115,000
SUBTOTAL  19,311,867 19,845,085 20,609,826
Revenues from State Sources:
Extraordinary Aid 10-3131 202,064 55,085 55,085
Other State Aids 10-3XXX 36,374 183,353 0
Categorical Special Education Aid 10-3132 808,329 802,530 146,407
Equalization Aid 10-3176 2,755,429 2,229,844 2,732,443
Categorical Security Aid 10-3177 226,784 226,285 0
Adjustment Aid 10-3178 0 44,406 0
Categorical Transportation Aid 10-3121 241,955 302,825 0
SUBTOTAL  4,270,935 3,844,328 2,933,935
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 12,161 25,444 25,444
Equalization Aid - ARRA ESF 16-4520 0 475,861 0
Equalization Aid - ARRA GSF 17-4521 0 18,421 0
SUBTOTAL  12,161 519,726 25,444
Adjustment for Prior Year Encumbrances  0 524,715 0
Actual Revenues (Over)/Under Expenditures  -498,431 0 0
TOTAL OPERATING BUDGET  23,096,669 25,163,854 24,412,939
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 59,709 52,774 0
Revenues from State Sources:
Preschool Education Aid 20-3218 307,829 299,916 299,916
Other Restricted Entitlements 20-32XX 308,322 288,814 287,130
TOTAL REVENUES FROM STATE SOURCES  616,151 588,730 587,046
Revenues from Federal Sources:
Title I 20-4411-4416 211,439 263,135 223,665
Title II 20-4451-4455 0 0 52,621
Title III 20-4491-4494 0 0 11,771
Title IV 20-4471-4474 0 0 4,276
I.D.E.A. Part B (Handicapped) 20-4420-4429 263,071 377,225 320,642
Other 20-4XXX 91,600 534,177 0
TOTAL REVENUES FROM FEDERAL SOURCES  566,110 1,174,537 612,975
TOTAL GRANTS AND ENTITLEMENTS  1,241,970 1,816,041 1,200,021
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,051,618 2,055,915 2,056,511
TOTAL REVENUES FROM LOCAL SOURCES  2,051,618 2,055,915 2,056,511
Revenues from State Sources:
Debt Service Aid Type II 40-3160 9,575 10,526 9,146
TOTAL LOCAL REPAYMENT OF DEBT  2,061,193 2,066,442 2,065,657
TOTAL REPAYMENT OF DEBT  2,061,193 2,066,442 2,065,657
TOTAL REVENUES/SOURCES  26,399,832 29,046,337 27,678,617
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  26,399,832 29,046,337 27,678,617

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,877,1606,656,6736,356,911
Special Education 11-2XX-100-XXX1,890,6842,113,3232,147,497
Bilingual Education 11-240-100-XXX238,532256,946263,167
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX163,867169,039179,356
School Sponsored Athletics 11-402-100-XXX332,663337,615343,537
Before/After School Programs 11-421-XXX-XXX043,5700
Summer School 11-422-XXX-XXX050,00038,570
Other Supplemental/At-Risk Programs 11-424-XXX-XXX0264,211267,220
Support Services:
Tuition 11-000-100-XXX1,544,2071,674,2141,478,280
Attendance and Social Work Services 11-000-211-XXX46,62159,68660,299
Health Services 11-000-213-XXX271,952279,925287,216
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217562,394613,037533,567
Guidance 11-000-218-XXX657,689711,809640,767
Child Study Teams 11-000-219-XXX717,749687,541623,219
Improvement of Instructional Services 11-000-221-XXX289,301311,073290,653
Educational Media Services - School Library 11-000-222-XXX392,615385,831382,944
Instructional Staff Training Services 11-000-223-XXX77,369121,21199,851
General Administration 11-000-230-XXX599,287637,012639,458
School Administration 11-000-240-XXX886,022957,225961,347
Central Svcs & Admin Info Technology 11-000-25X-XXX518,429509,697487,011
Operation and Maintenance of Plant Services 11-000-26X-XXX2,236,8322,467,6162,402,983
Student Transportation Services 11-000-270-XXX1,237,3121,295,5901,272,180
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,162,5373,692,3573,734,889
Total Support Services Expenditures 13,200,31614,403,82413,894,664
TOTAL GENERAL CURRENT EXPENSE 22,703,22224,295,20123,490,922
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6042,203700
Equipment 12-XXX-XXX-73X31,76243,2340
Facilities Acquisition and Construction Services 12-000-4XX-XXX292,749699,747767,862
TOTAL CAPITAL EXPENDITURES 326,714743,051767,862
Transfer of Funds to Charter Schools 10-000-100-56X66,733125,602154,155
OPERATING BUDGET GRAND TOTAL 23,096,66925,163,85424,412,939
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX59,70952,7740
Preschool Education Aid:
Instruction 20-218-100-XXX246,039201,428220,520
Support Services 20-218-200-XXX61,79098,48879,396
TOTAL PRESCHOOL EDUCATION AID 307,829299,916299,916
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX3,8892,2141,882
Nonpublic Auxiliary Services 20-XXX-XXX-XXX5,1502,0031,703
Nonpublic Handicapped Services 20-XXX-XXX-XXX9,0394,3853,727
Nonpublic Nursing Services 20-XXX-XXX-XXX5,2502,6252,231
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,72000
Other Special Projects 20-XXX-XXX-XXX282,274277,587277,587
Total State Projects 616,151588,730587,046
Federal Projects:
Title I 20-XXX-XXX-XXX211,439263,135223,665
Title II 20-XXX-XXX-XXX0052,621
Title III 20-XXX-XXX-XXX0011,771
Title IV 20-XXX-XXX-XXX004,276
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX263,071377,225320,642
Other Special Projects 20-XXX-XXX-XXX91,600534,1770
Total Federal Projects 566,1101,174,537612,975
TOTAL GRANTS AND ENTITLEMENTS 1,241,9701,816,0411,200,021
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,061,1932,066,4422,065,657
TOTAL REPAYMENT OF DEBT 2,061,1932,066,4422,065,657
Total Expenditures 26,399,83229,046,33727,678,617
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 26,399,83229,046,33727,678,617

 

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 Budget744,1121,075,242658,067645,242
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve357,233359,436361,1360
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve468,471469,773469,7730
      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 Cost13,44813,93114,29414,66114,265
Total Classroom Instruction7,3847,7827,9588,1377,950
Classroom-Salaries and Benefits6,8447,2477,4857,6197,477
Classroom-General Supplies and Textbooks295295235252222
Classroom-Purchased Services and Other245239239266250
Total Support Services2,5422,5562,6282,6912,509
Support Services-Salaries and Benefits2,3302,3542,3922,4192,305
Total Administrative Costs1,6461,6181,6961,7131,712
Administration-Salaries and Benefits1,1331,2741,3031,3351,343
Legal Costs00353535
Total Operations and Maintenance of Plant1,4301,5641,6011,7011,659
Operations & Maintenance of Plant-Salary & Ben.67116116130135
Total Food Services Costs330000
Total Extracurricular Costs413410409417433
Total Equipment Costs8220290
Employee Benefits as a % of Salaries22.824.126.327.428.3

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
  • Before and After Care programs shared with municipality
  • Summer Camp program shared with municipality
  • Gasoline and salt purchases through municipality
  • Trash and recycling pickup at no cost by municipality
  • School facilities offered at no cost to municipality-sponsored groups
  • Joint transportation agreements with ESC and other LEA's
  • Special education placements with ESC and other LEA's
  • Cooperative purchasing agreements with ESC for school supplies
  • Cooperative banking arrangement with other LEA's
  • Cooperative RFP and RFQ process with other LEA's
  • Shared recreational arrangement for HS athletic and playground facilities
  • with municipality
  • Cooperative purchasing of utilities through ACES and ESC cooperative
  • Cooperative purchasing of telecommunications services through ACT
  • Ongoing cooperative arrangement with Northern Middlesex Alliance involvin
  • g other LEA's to seek out additional shared service opportunities

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,464,826 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)533,124,408 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1003.8387 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,521,337 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)533,124,408 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1004.2244 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy20,464,826 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,496,137,148 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3678 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,521,337 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,496,137,148 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.5053 (L)

 

Administrative Salaries
Employee Name: Brian Humphrey 
Job TitleInformation Technology 
Base Annual Salary90,220 
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 Days235 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances480 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount18,759 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement 
   Buyback of Vacation Days at the End of ContractMaximum 10 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 CashMaximum 10 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Frances Wood 
Job TitleSuperintendent 
Base Annual Salary175,100 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/29/2013 
  Contracted Number of Annual Work Days235 
  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: 
Allowances10,752 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,935 
  Retirement Plans
Contractual Post-Employment Benefits Amount21,735 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement, as per state regs 
   Buyback of Vacation Days at the End of ContractAccrued plus up to 10 carried over 
   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: Jody Karcher 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary86,232 
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 Days235 
  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: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount4,843 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement 
   Buyback of Vacation Days at the End of ContractMaximum 10 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 CashMaximum 10 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Karen Lewis 
Job TitleAssistant Superintendent 
Base Annual Salary149,350 
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 Days235 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,630 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,392 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon retirement, as per state regs 
   Buyback of Vacation Days at the End of ContractAccrued days plus max 10 carried over 
   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 Hoefele 
Job TitleBusiness Administrator 
Base Annual Salary146,295 
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 Days235 
  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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount20,627 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractUpon retirement, as per state regs 
   Buyback of Personal Days at the End of ContractAccrued days plus max 10 carried over 
   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