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User Friendly Budgets
2010

PASSAIC - PASSAIC CO MANCHESTER REG

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time665693700
spacing
Pupils on Roll - Special Full-Time1099898
Private School Placements8812
spacing
Pupils Sent to Other Districts-Reg Prog022
Pupils Sent to Other Dists-Spec Ed Prog172023
Pupils in State Facilities741

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 419,809 215,468
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 100,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 209,404
Withdrawal from Maint. Reserve 10-310 0 37,783 50,000
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 150,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,149,666 9,370,653 9,740,478
Other Local Governmental Units - Unrestricted 10-12XX 99,160 117,800 120,000
Other Local Governmental Units - Restricted 10-12XX 407,610 73,710 95,000
Transportation Fees from Other LEAs 10-1420-1440 230,067 255,080 250,000
Interest Earned on Current Expense Emergency Res 10-1XXX 0 500 0
Interest Earned on Capital Reserve Funds 10-1XXX 290 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 14,565 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 10,843 25,000 26,826
SUBTOTAL  9,912,201 9,843,743 10,233,304
Revenues from State Sources:
School Choice Aid 10-3116 0 198,234 267,191
Extraordinary Aid 10-3131 63,128 63,232 37,604
Other State Aids 10-3XXX 228,259 0 0
Categorical Special Education Aid 10-3132 448,729 446,145 188,715
Equalization Aid 10-3176 4,309,442 3,506,860 4,236,288
Categorical Security Aid 10-3177 249,841 241,270 0
Adjustment Aid 10-3178 0 17,966 0
Categorical Transportation Aid 10-3121 149,425 221,759 0
SUBTOTAL  5,448,824 4,695,466 4,729,798
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 21,609 0
Equalization Aid - ARRA ESF 16-4520 0 748,383 0
Equalization Aid - ARRA GSF 17-4521 0 28,971 0
SUBTOTAL  0 798,963 0
Adjustment for Prior Year Encumbrances  0 279,364 0
Actual Revenues (Over)/Under Expenditures  -528,343 0 0
TOTAL OPERATING BUDGET  14,832,682 16,075,128 15,687,974
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,000 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 506,967 608,210 293,147
TOTAL REVENUES FROM STATE SOURCES  506,967 608,210 293,147
Revenues from Federal Sources:
Title I 20-4411-4416 138,429 250,754 167,025
Title II 20-4451-4455 0 0 10,846
Title IV 20-4471-4474 0 0 3,786
I.D.E.A. Part B (Handicapped) 20-4420-4429 232,196 565,866 200,163
Other 20-4XXX 19,320 29,975 0
TOTAL REVENUES FROM FEDERAL SOURCES  389,945 846,595 381,820
TOTAL GRANTS AND ENTITLEMENTS  897,912 1,454,805 674,967
TOTAL REVENUES/SOURCES  15,730,594 17,529,933 16,362,941
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  15,730,594 17,529,933 16,362,941

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,824,9074,219,0093,770,689
Special Education 11-2XX-100-XXX617,222651,964424,741
Bilingual Education 11-240-100-XXX55,86259,85860,300
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX84,963126,25478,303
School Sponsored Athletics 11-402-100-XXX308,276367,030281,897
Community Services Programs/Operations 11-800-330-XXX210500750
Support Services:
Tuition 11-000-100-XXX3,929,2934,280,7144,508,439
Attendance and Social Work Services 11-000-211-XXX97,09381,60576,618
Health Services 11-000-213-XXX70,90381,28879,234
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21770,534110,307119,904
Guidance 11-000-218-XXX385,687415,090357,668
Child Study Teams 11-000-219-XXX181,679283,898269,834
Educational Media Services - School Library 11-000-222-XXX111,281126,70183,170
General Administration 11-000-230-XXX480,374439,327414,806
School Administration 11-000-240-XXX429,595383,740393,028
Central Svcs & Admin Info Technology 11-000-25X-XXX535,927378,413344,143
Operation and Maintenance of Plant Services 11-000-26X-XXX924,5141,118,9561,018,274
Student Transportation Services 11-000-270-XXX814,588979,864983,026
Interest Earned on Current Expense Emergency Res 10-60705000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,726,2341,893,6722,210,478
Total Support Services Expenditures 9,757,70210,573,57510,858,622
TOTAL GENERAL CURRENT EXPENSE 14,649,14215,998,69015,475,302
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X23,41622,8690
Facilities Acquisition and Construction Services 12-000-4XX-XXX015,000211,672
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931143,94400
TOTAL CAPITAL EXPENDITURES 167,36038,869212,672
Transfer of Funds to Charter Schools 10-000-100-56X16,18037,5690
OPERATING BUDGET GRAND TOTAL 14,832,68216,075,12815,687,974
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,00000
Other State Projects:
Instruction 20-217-100-XXX16,93300
Support Services 20-217-200-XXX700
TOTAL TARA USED TO SUPPORT PROGRAMS 16,94000
Nonpublic Textbooks 20-XXX-XXX-XXX32,50437,17232,145
Nonpublic Auxiliary Services 20-XXX-XXX-XXX59,051138,577117,790
Nonpublic Handicapped Services 20-XXX-XXX-XXX67,449103,88388,300
Nonpublic Nursing Services 20-XXX-XXX-XXX43,73444,08237,470
Nonpublic Technology Initiative 20-XXX-XXX-XXX22,23920,52017,442
Other Special Projects 20-XXX-XXX-XXX265,050263,9760
Total State Projects 506,967608,210293,147
Federal Projects:
Title I 20-XXX-XXX-XXX138,429250,754167,025
Title II 20-XXX-XXX-XXX0010,846
Title IV 20-XXX-XXX-XXX003,786
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX232,196565,866200,163
Other Special Projects 20-XXX-XXX-XXX19,32029,9750
Total Federal Projects 389,945846,595381,820
TOTAL GRANTS AND ENTITLEMENTS 897,9121,454,805674,967
Total Expenditures 15,730,59417,529,93316,362,941
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 15,730,59417,529,93316,362,941

 

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 Budget398,527367,834296,654156,654
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve350,873907,219908,219699,815
      Adult Education Programs0000
      Maintenance Reserve050,00050,0000
      Legal Reserve613,762424,09775,4680
      Tuition Reserve0150,000150,0000
      Current Expense Emergency Reserve50,000100,000100,500500
  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 Cost11,70512,58313,34713,60912,543
Total Classroom Instruction6,2757,0997,7457,8407,145
Classroom-Salaries and Benefits5,8646,8027,3727,3207,026
Classroom-General Supplies and Textbooks26720420023214
Classroom-Purchased Services and Other14393173288105
Total Support Services1,3861,4181,6781,6721,588
Support Services-Salaries and Benefits1,2381,2441,2951,2841,362
Total Administrative Costs2,1252,2071,8231,8221,818
Administration-Salaries and Benefits1,7421,8201,3881,3751,450
Legal Costs00979594
Total Operations and Maintenance of Plant1,3871,2651,3621,5211,418
Operations & Maintenance of Plant-Salary & Ben.393444479475543
Total Food Services Costs00000
Total Extracurricular Costs531593738754572
Total Equipment Costs34308290
Employee Benefits as a % of Salaries25.125.626.927.834.4

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Bergen Cty Spec Serv.123,690 Recurring fees room rental and services
Hawethorne Board of Ed.28,875 Interlocal Technology Services
Haledon Board of Ed50,000 Interlocal Administration and technology
Total Unusual Revenues202,565 

 

Shared Services
  • Haledon Board of Education: Superintendent of Schools, Business Administ
  • rator, Payroll Clerk, Network Administrator, Technology Supervisor
  • Technology Services: North Haledon Board of Education, Waldwick Board of
  • Education, Bloomingdale Board of Education, Hawthorne Board of Education
  • Hawthorne Public Library, Haledon Public Library, Prospect Park Board of
  • Education, Wanaque Board of Education, Harrington Park Board of Education
  • Carlstadt-E.Rutherford Board of Education

 

Estimated Tax Rate Information
HALEDON BORO
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,050,925 (A)
Estimated Net Taxable Valuation (as of 01/01/2010)331,785,800 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.2209 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,050,925 (D)
Estimated Net Taxable Valuation (as of 01/01/2010)331,785,800 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2209 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,050,925 (G)
Estimated Equalized Valuation (as of 10/01/2009)683,685,346 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5925 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,050,925 (J)
Estimated Equalized Valuation (as of 10/01/2009)683,685,346 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5925 (L)
spacing
NORTH HALEDON
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,927,232 (A)
Estimated Net Taxable Valuation (as of 01/01/2010)441,153,400 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6635 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,927,232 (D)
Estimated Net Taxable Valuation (as of 01/01/2010)441,153,400 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6635 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,927,232 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,492,140,716 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1962 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,927,232 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,492,140,716 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1962 (L)
spacing
PROSPECT PARK
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,762,321 (A)
Estimated Net Taxable Valuation (as of 01/01/2010)181,614,250 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.5210 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,762,321 (D)
Estimated Net Taxable Valuation (as of 01/01/2010)181,614,250 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.5210 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,762,321 (G)
Estimated Equalized Valuation (as of 10/01/2009)392,754,281 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7033 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,762,321 (J)
Estimated Equalized Valuation (as of 10/01/2009)392,754,281 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7033 (L)

 

Administrative Salaries
Employee Name: Edmund Hayward 
Job TitleTechnology Administrator 
Base Annual Salary52,457 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1920 
Shared Job TitleTechnology Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances8,650 
Bonuses
Stipends2,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans3,500 
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 BenefitsUpon retirement, sick day buy back max 
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: Ray Kwak 
Job TitleSuperintendent 
Base Annual Salary120,005 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1920 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 30 
  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: 
Allowances7,013 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other738 
  Retirement Plans12,900 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractUpon Certification of Retirement 
   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 Remuneration12,312 
  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: Renee Taveniere 
Job TitleBusiness Administrator 
Base Annual Salary80,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1920 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  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: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon certification of retirement 
   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: Richard Ney 
Job TitlePrincipal 
Base Annual Salary133,693 
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 Days248 
  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: 
Allowances5,250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,500 
  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 BenefitsSick day cap @ retirement 
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: Scott Hlavacek 
Job TitleNetwork Administrator 
Base Annual Salary49,756 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1920 
Shared Job TitleNetwork Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days248 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances4,780 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,500 
  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 BenefitsSick day buyback cap @ retirement 
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 Franco 
Job TitleSupervisor of Guidance 
Base Annual Salary86,616 
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 Days248 
  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: 
Allowances4,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other118 
  Retirement Plans3,500 
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 BenefitsUpon retirement, sick day buy back cap 
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: Timothy Smithart 
Job TitleVice Principal 
Base Annual Salary115,198 
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 Days248 
  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: 
Allowances4,850 
Bonuses1,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount3,500 
  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 BenefitsUpon retirement, sick day cap 
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