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User Friendly Budgets
2010

UNION - KENILWORTH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1771,2141,218
Pupils on Roll Regular Shared-Time172533
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Pupils on Roll - Special Full-Time137153137
Pupils on Roll - Special Shared-Time11102
Private School Placements101012
spacing
Pupils Sent to Other Dists-Spec Ed Prog101111
Pupils Received353326

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 130,255 125,000
Revenues from Local Sources:
Local Tax Levy 10-1210 14,791,143 15,208,753 16,197,614
Tuition 10-1300 445,679 273,386 229,389
Unrestricted Miscellaneous Revenues 10-1XXX 190,993 271,300 468,300
SUBTOTAL  15,427,815 15,753,439 16,895,303
Revenues from State Sources:
School Choice Aid 10-3116 0 1,243,216 1,242,621
Extraordinary Aid 10-3131 332,055 60,000 60,000
Other State Aids 10-3XXX 1,181,874 0 0
Categorical Special Education Aid 10-3132 712,738 711,320 41,238
Equalization Aid 10-3176 1,375,323 1,504,666 1,469,255
Categorical Security Aid 10-3177 133,932 143,954 0
Categorical Transportation Aid 10-3121 104,788 133,384 0
SUBTOTAL  3,840,710 3,796,540 2,813,114
Adjustment for Prior Year Encumbrances  0 197,940 0
Actual Revenues (Over)/Under Expenditures  -285,833 0 0
TOTAL OPERATING BUDGET  18,982,692 19,878,174 19,833,417
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 84,154 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 249,571 271,973 271,973
TOTAL REVENUES FROM STATE SOURCES  249,571 271,973 271,973
Revenues from Federal Sources:
Title I 20-4411-4416 117,298 117,298 117,298
Title II 20-4451-4455 0 0 28,172
Title IV 20-4471-4474 0 0 3,975
I.D.E.A. Part B (Handicapped) 20-4420-4429 290,558 294,498 294,331
Other 20-4XXX 152,805 43,413 0
TOTAL REVENUES FROM FEDERAL SOURCES  560,661 455,209 443,776
TOTAL GRANTS AND ENTITLEMENTS  894,386 727,182 715,749
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 594,933 700,725
TOTAL REVENUES FROM LOCAL SOURCES  0 594,933 700,725
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 324,741 305,441
TOTAL LOCAL REPAYMENT OF DEBT  0 919,674 1,006,166
TOTAL REPAYMENT OF DEBT  0 919,674 1,006,166
TOTAL REVENUES/SOURCES  19,877,078 21,525,030 21,555,332
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  19,877,078 21,525,030 21,555,332

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,330,2126,594,1446,628,274
Special Education 11-2XX-100-XXX1,399,4131,582,1691,578,998
Basic Skills/Remedial 11-230-100-XXX203,113228,483336,058
Bilingual Education 11-240-100-XXX135,48982,562139,362
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX200,177182,846132,485
School Sponsored Athletics 11-402-100-XXX395,324422,318326,800
Support Services:
Tuition 11-000-100-XXX1,276,8591,576,5821,693,012
Attendance and Social Work Services 11-000-211-XXX8,15910,38411,363
Health Services 11-000-213-XXX278,902133,244122,296
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217242,286229,595233,014
Guidance 11-000-218-XXX355,730386,185394,089
Child Study Teams 11-000-219-XXX390,931417,953434,357
Improvement of Instructional Services 11-000-221-XXX585,612562,515462,521
Educational Media Services - School Library 11-000-222-XXX143,310153,610199,520
Instructional Staff Training Services 11-000-223-XXX16,28316,66851,003
General Administration 11-000-230-XXX704,258584,377506,659
School Administration 11-000-240-XXX546,894547,673525,612
Central Svcs & Admin Info Technology 11-000-25X-XXX582,147604,908536,432
Operation and Maintenance of Plant Services 11-000-26X-XXX1,555,8701,613,6771,505,892
Student Transportation Services 11-000-270-XXX502,005590,439578,470
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,968,8643,257,3873,401,970
Total Support Services Expenditures 10,158,11010,685,19710,656,210
TOTAL GENERAL CURRENT EXPENSE 18,821,83819,777,71919,798,187
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X26,607010,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX72,39258,6500
TOTAL CAPITAL EXPENDITURES 98,99958,65010,000
Summer School:
Instruction 13-422-100-XXX51,72538,19421,475
Support Services 13-422-200-XXX10,1303,6113,755
Total Summer School 61,85541,80525,230
TOTAL SPECIAL SCHOOLS 61,85541,80525,230
OPERATING BUDGET GRAND TOTAL 18,982,69219,878,17419,833,417
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX84,15400
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX17,80418,93018,930
Nonpublic Auxiliary Services 20-XXX-XXX-XXX118,902100,000100,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX74,829114,250114,250
Nonpublic Nursing Services 20-XXX-XXX-XXX25,55325,55325,553
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,48313,24013,240
Total State Projects 249,571271,973271,973
Federal Projects:
Title I 20-XXX-XXX-XXX117,298117,298117,298
Title II 20-XXX-XXX-XXX0028,172
Title IV 20-XXX-XXX-XXX003,975
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX290,558294,498294,331
Other Special Projects 20-XXX-XXX-XXX152,80543,4130
Total Federal Projects 560,661455,209443,776
TOTAL GRANTS AND ENTITLEMENTS 894,386727,182715,749
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0919,6741,006,166
TOTAL REPAYMENT OF DEBT 0919,6741,006,166
Total Expenditures 19,877,07821,525,03021,555,332
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 19,877,07821,525,03021,555,332

 

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 Budget391,663631,426501,171376,171
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve100,000100,000100,000100,000
  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 Cost12,00012,45013,14512,73312,782
Total Classroom Instruction7,1895,9378,0047,6718,045
Classroom-Salaries and Benefits6,8485,6427,6947,3727,782
Classroom-General Supplies and Textbooks249257246237209
Classroom-Purchased Services and Other9238646254
Total Support Services1,7251,4871,7791,7091,749
Support Services-Salaries and Benefits1,4781,2631,6431,5751,626
Total Administrative Costs1,3693,4401,4411,4941,372
Administration-Salaries and Benefits1,0503,0441,0981,1441,038
Legal Costs00403831
Total Operations and Maintenance of Plant1,2051,1451,3531,3161,195
Operations & Maintenance of Plant-Salary & Ben.650573750718445
Total Food Services Costs00000
Total Extracurricular Costs502438546523403
Total Equipment Costs5520007
Employee Benefits as a % of Salaries24.325.126.626.428.3

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
  • 1. Shared Grant Writer with Cranford School District & UCESC.
  • 2. ACES: Natural gas cooperative purchasing program
  • 3. ACT: Cooperative purchasing of telecommunications services.
  • 4. County wide curriculum writing
  • 5. Member of the MUJC "Multi-Media" lending library accessing media mater
  • ials on a consotium basis.
  • 6. Professional Development opportunities coordinated through the MUJC.
  • 7. School Resource Officer shared with the municipality.
  • 8. Member of the Educational Data Service purchasing cooperative.
  • 9. Use of the UCESC purchasing cooperative for various services.
  • 10. Borough use of Schools for various recreational programs.
  • 11. Access to the Union County fields for athletic competitions.
  • 12. Provide lawn fertilization/aeration/seeding services for Boro Hall
  • 13. Boro provides garbage pickup for schools.
  • 14. Boro provides salt for snow removal for the schools.
  • 15. BOE & other local BOE's share various maintenance & grounds equipment
  • 16. Boro provides parking lot lining for district's parking lots.
  • 17. Boro provides street sweeping services for district parking lots.
  • 18. Boro provides gasoline for BOE's vehicles.
  • 19. BOE coordinates with local private school for in-service training.
  • 20. BOE coordinates with all Union County schools to advertise free/
  • reduced lunch opportunities for students.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,197,614 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)882,901,043 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.8346 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,898,339 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)882,901,043 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.9140 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,197,614 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,816,812,930 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8915 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,898,339 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,816,812,930 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.9301 (L)

 

Administrative Salaries
Employee Name: Sylvan Hershey 
Job TitleSuperintendent 
Base Annual Salary169,000 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances2,680 
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 ContractMaximum payment of $15,000 
   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 A. Gonnella 
Job TitleBusiness Administrator 
Base Annual Salary153,057 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/11/1989 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,480 
Bonuses
Stipends5,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans3,826 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractCAP OF $15k: 1/600x#OF DAYS 
   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