>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>PASSAIC  >>TOTOWA BORO

User Friendly Budgets
2010

PASSAIC - TOTOWA BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time902922940
spacing
Pupils on Roll - Special Full-Time959191
Private School Placements6510
spacing
Pupils Sent to Other Dists-Spec Ed Prog422
Pupils Received0150

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,168,783 1,140,906
Withdrawal from Cap Res-for Local Share 10-307 0 289,905 139,697
Transfers from Other Funds 10-5200 261,629 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,447,357 11,893,664 12,294,411
Tuition 10-1300 93,721 0 94,000
Interest Earned on Capital Reserve Funds 10-1XXX 162 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 51,043 95,000 30,100
SUBTOTAL  11,592,283 11,988,664 12,418,511
Revenues from State Sources:
Extraordinary Aid 10-3131 138,656 0 0
Other State Aids 10-3XXX 10,440 0 0
Categorical Special Education Aid 10-3132 539,328 566,117 29,330
Categorical Security Aid 10-3177 35,390 84,793 0
Categorical Transportation Aid 10-3121 63,159 93,175 0
SUBTOTAL  786,973 744,085 29,330
Adjustment for Prior Year Encumbrances  0 91,045 0
Actual Revenues (Over)/Under Expenditures  -478,739 0 0
TOTAL OPERATING BUDGET  12,162,146 14,282,482 13,728,444
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 90,875 139,055 86,895
TOTAL REVENUES FROM STATE SOURCES  90,875 139,055 86,895
Revenues from Federal Sources:
Title I 20-4411-4416 49,799 52,833 53,975
Title II 20-4451-4455 0 0 18,000
Title III 20-4491-4494 0 0 4,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 226,321 215,790 220,000
Other 20-4XXX 18,013 22,000 22,000
TOTAL REVENUES FROM FEDERAL SOURCES  294,133 290,623 317,975
TOTAL GRANTS AND ENTITLEMENTS  385,008 429,678 404,870
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 197,321 166
Revenues from Local Sources:
Local Tax Levy 40-1210 797,538 761,399 777,816
TOTAL REVENUES FROM LOCAL SOURCES  797,538 761,399 777,816
TOTAL LOCAL REPAYMENT OF DEBT  797,538 958,720 777,982
Actual Revenues (Over)/Under Expenditures  -166 0 0
TOTAL REPAYMENT OF DEBT  797,372 958,720 777,982
TOTAL REVENUES/SOURCES  13,344,526 15,670,880 14,911,296
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  13,344,526 15,670,880 14,911,296

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,865,3445,404,9355,008,385
Special Education 11-2XX-100-XXX451,609988,223746,660
Basic Skills/Remedial 11-230-100-XXX421,762255,230413,155
Bilingual Education 11-240-100-XXX74,70076,85078,600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX17,65015,0000
Support Services:
Tuition 11-000-100-XXX486,970642,446390,000
Health Services 11-000-213-XXX109,013123,895126,790
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217362,317397,700522,302
Guidance 11-000-218-XXX150,611166,970166,360
Child Study Teams 11-000-219-XXX285,997349,014330,108
Improvement of Instructional Services 11-000-221-XXX169,448177,574188,559
Educational Media Services - School Library 11-000-222-XXX142,13293,650237,057
Instructional Staff Training Services 11-000-223-XXX4,98013,3000
General Administration 11-000-230-XXX432,199557,743500,678
School Administration 11-000-240-XXX450,250493,671467,229
Central Svcs & Admin Info Technology 11-000-25X-XXX251,311270,531312,094
Operation and Maintenance of Plant Services 11-000-26X-XXX1,072,2561,272,4071,170,460
Student Transportation Services 11-000-270-XXX518,655611,000482,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,871,6482,058,0002,418,980
Total Support Services Expenditures 6,307,7877,227,9017,312,617
TOTAL GENERAL CURRENT EXPENSE 12,138,85213,968,13913,559,417
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X16,44524,4380
Facilities Acquisition and Construction Services 12-000-4XX-XXX6,849029,330
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310289,905139,697
TOTAL CAPITAL EXPENDITURES 23,294314,343169,027
OPERATING BUDGET GRAND TOTAL 12,162,14614,282,48213,728,444
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,94510,28412,304
Nonpublic Auxiliary Services 20-XXX-XXX-XXX22,91200
Nonpublic Handicapped Services 20-XXX-XXX-XXX36,34700
Nonpublic Nursing Services 20-XXX-XXX-XXX13,83114,20514,591
Nonpublic Technology Initiative 20-XXX-XXX-XXX7,8407,3600
Other Special Projects 20-XXX-XXX-XXX0107,20660,000
Total State Projects 90,875139,05586,895
Federal Projects:
Title I 20-XXX-XXX-XXX49,79952,83353,975
Title II 20-XXX-XXX-XXX0018,000
Title III 20-XXX-XXX-XXX004,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX226,321215,790220,000
Other Special Projects 20-XXX-XXX-XXX18,01322,00022,000
Total Federal Projects 294,133290,623317,975
TOTAL GRANTS AND ENTITLEMENTS 385,008429,678404,870
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX797,372958,720777,982
TOTAL REPAYMENT OF DEBT 797,372958,720777,982
Total Expenditures 13,344,52615,670,88014,911,296
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 13,344,52615,670,88014,911,296

 

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 Budget316,846278,617278,617278,617
  Repayment of Debt01661660
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve12,535302,602139,6970
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,159,3352,309,6891,140,9060
      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 Cost11,40011,13312,40312,55212,306
Total Classroom Instruction7,3057,0697,9788,0267,601
Classroom-Salaries and Benefits6,9706,7817,5107,5547,296
Classroom-General Supplies and Textbooks235185331333191
Classroom-Purchased Services and Other99103137139114
Total Support Services1,2771,4921,5691,5811,899
Support Services-Salaries and Benefits1,2141,4441,4921,5011,776
Total Administrative Costs1,5291,3351,5011,5151,495
Administration-Salaries and Benefits1,0421,0851,1371,1441,201
Legal Costs00123123145
Total Operations and Maintenance of Plant1,2061,2121,3271,4011,301
Operations & Maintenance of Plant-Salary & Ben.737756787792786
Total Food Services Costs00000
Total Extracurricular Costs311818180
Total Equipment Costs140169240
Employee Benefits as a % of Salaries24.522.722.522.526.8

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
  • The Totowa Board of Education shares special education transportation
  • services with the Passaic County Educational Services Commisssion.
  • The school district also shares services with Essex County Educational
  • Services Commission for the non-public preschool handicapped and
  • non-public instructional services.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,294,411 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,703,305,198 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.4548 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,072,227 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,703,305,198 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.4836 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,294,411 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,544,019,839 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4833 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,072,227 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,544,019,839 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5138 (L)

 

Administrative Salaries
Employee Name: Dr. Vincent Varcadipane 
Job TitleSuperintendent 
Base Annual Salary182,262 
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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,395 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,631 
  Retirement Plans10,024 
Contractual Post-Employment Benefits Amount50,000 
  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: Mr. Colin Monahan 
Job TitleBusiness Administrator 
Base Annual Salary113,395 
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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,215 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,253 
  Retirement Plans6,327 
Contractual Post-Employment Benefits Amount15,000 
  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: Mr. John Vanderberg 
Job TitlePrincipal 
Base Annual Salary131,013 
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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,335 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,631 
  Retirement Plans7,206 
Contractual Post-Employment Benefits Amount15,000 
  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: Ms. Barbara Chichele 
Job TitleSupervisor of Pupil Personnel 
Base Annual Salary124,735 
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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,880 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,253 
  Retirement Plans6,860 
Contractual Post-Employment Benefits Amount15,000 
  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: Ms. Patricia Lindsley 
Job TitlePrincipal 
Base Annual Salary120,954 
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
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,335 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,631 
  Retirement Plans6,652 
Contractual Post-Employment Benefits Amount15,000 
  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