>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>ESSEX  >>GLEN RIDGE BORO

User Friendly Budgets
2011-2012

ESSEX - GLEN RIDGE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,7251,6901,740
spacing
Pupils on Roll - Special Full-Time182208202
Pupils on Roll - Special Shared-Time405
Private School Placements171420
spacing
Pupils Sent to Other Dists-Spec Ed Prog322

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 976,143 886,955
Revenues from Local Sources:
Local Tax Levy 10-1210 24,146,288 24,933,275 25,163,894
Tuition 10-1300 237,365 214,000 477,405
Other Restricted Miscellaneous Revenues 10-1XXX 0 104,790 0
Unrestricted Miscellaneous Revenues 10-1XXX 233,360 115,000 97,800
SUBTOTAL  24,617,013 25,367,065 25,739,099
Revenues from State Sources:
Extraordinary Aid 10-3131 58,868 0 0
Categorical Special Education Aid 10-3132 632,553 0 536,094
Categorical Security Aid 10-3177 89,783 0 0
Categorical Transportation Aid 10-3121 75,154 0 0
SUBTOTAL  856,358 0 536,094
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 40,266
SUBTOTAL  0 0 40,266
Adjustment for Prior Year Encumbrances  0 8,249 0
Actual Revenues (Over)/Under Expenditures  214,098 0 0
TOTAL OPERATING BUDGET  25,687,469 26,351,457 27,202,414
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 32,107 15,572 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 20,302 17,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 571,793 471,598 324,642
Other 20-4XXX 26,729 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  598,522 491,900 341,642
TOTAL GRANTS AND ENTITLEMENTS  630,629 507,472 341,642
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 736 21
Transfers from Other Funds 40-5200 189,996 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 726,589 877,377 866,612
TOTAL REVENUES FROM LOCAL SOURCES  726,589 877,377 866,612
TOTAL LOCAL REPAYMENT OF DEBT  916,585 878,113 866,633
Actual Revenues (Over)/Under Expenditures  5,140 0 0
TOTAL REPAYMENT OF DEBT  921,725 878,113 866,633
TOTAL REVENUES/SOURCES  27,239,823 27,737,042 28,410,689
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,239,823 27,737,042 28,410,689

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,658,0139,560,6709,831,625
Special Education 11-2XX-100-XXX1,711,7521,767,9611,925,726
Basic Skills/Remedial 11-230-100-XXX343,670309,181299,335
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX249,901222,914229,600
School Sponsored Athletics 11-402-100-XXX593,715592,198610,756
Community Services Programs/Operations 11-800-330-XXX1,2532,5002,500
Support Services:
Tuition 11-000-100-XXX642,026789,683880,398
Health Services 11-000-213-XXX285,766308,733311,292
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217378,339539,744557,344
Guidance 11-000-218-XXX419,344430,714493,719
Child Study Teams 11-000-219-XXX912,415885,008859,901
Improvement of Instructional Services 11-000-221-XXX26,16337,15037,150
Educational Media Services - School Library 11-000-222-XXX461,315488,912487,922
Instructional Staff Training Services 11-000-223-XXX9,30627,56023,960
General Administration 11-000-230-XXX750,230765,826780,351
School Administration 11-000-240-XXX1,439,0631,462,0281,450,427
Central Svcs & Admin Info Technology 11-000-25X-XXX622,768694,390700,202
Operation and Maintenance of Plant Services 11-000-26X-XXX2,255,3652,444,7082,431,050
Student Transportation Services 11-000-270-XXX450,326521,439610,517
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,973,6944,341,3484,581,639
Total Support Services Expenditures 12,626,12013,737,24314,205,872
TOTAL GENERAL CURRENT EXPENSE 25,184,42426,192,66727,105,414
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040067,337
Equipment 12-XXX-XXX-73X94,937125,69012,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX105,65133,10017,663
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931302,45700
TOTAL CAPITAL EXPENDITURES 503,045158,79097,000
OPERATING BUDGET GRAND TOTAL 25,687,46926,351,45727,202,414
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX32,10715,5720
Federal Projects:
Title II 20-XXX-XXX-XXX020,30217,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX571,793471,598324,642
Other Special Projects 20-XXX-XXX-XXX26,72900
Total Federal Projects 598,522491,900341,642
TOTAL GRANTS AND ENTITLEMENTS 630,629507,472341,642
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX921,725878,113866,633
TOTAL REPAYMENT OF DEBT 921,725878,113866,633
Total Expenditures 27,239,82327,737,04228,410,689
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,239,82327,737,04228,410,689

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget621,648566,032566,032519,412
  Repayment of Debt5,897757210
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve306,0873,6503,65070,987
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,604,2871,816,478840,3350
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,06412,49912,81913,10913,173
Total Classroom Instruction7,1617,4177,4367,6037,735
Classroom-Salaries and Benefits6,7977,1047,0987,2577,395
Classroom-General Supplies and Textbooks360311332341332
Classroom-Purchased Services and Other43668
Total Support Services1,5011,5571,6651,7421,742
Support Services-Salaries and Benefits1,3541,3991,4541,5271,528
Total Administrative Costs1,6341,7061,8121,8151,783
Administration-Salaries and Benefits1,2591,3341,3641,3571,329
Legal Costs028333733
Total Operations and Maintenance of Plant1,2641,2891,3931,4281,387
Operations & Maintenance of Plant-Salary & Ben.618626677692660
Total Food Services Costs00000
Total Extracurricular Costs493519499507512
Total Equipment Costs5496666
Employee Benefits as a % of Salaries22.223.225.625.426.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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. The school district is a member of the Alliance for Competitive Energy
  • Services (ACES) for the purchase of natural heating gas.
  • 2. The school district is a member of the School Alliance Insurance Fund
  • (SAIF) a joint insurance fund consisting of school district
  • throughout the state for property & casualty, student accident,
  • school leaders professional liability and excess liability insurance.
  • 3. The school district is a member of the Morris/Essex Workers
  • Compensation Insurance Fund.
  • 4. The school district has contracted with the Essex County Educational
  • Services Commission to provide the following services:
  • - special education transportation services
  • - related special education professional services
  • 5. The school distict has contracted with the Morris County Educational
  • Services for non-public transportation services.
  • 6. The school has contracted with the Belleville Board of Education
  • for transportation services.
  • 7. The school district is a member of the Glen Rock Board of Education
  • New Jersey Purchasinng Cooperative for the following:
  • - instructional supplies, furniture and equipment
  • - office supplies, furniture and equipment
  • - art and science supplies
  • - athletic supplies and equipment
  • - maintenance and cusodial supplies and equipment
  • - time and material contracts for various repair services
  • 8. The school district and the Borough of Glen Ridge help one another
  • through the sharing of equipment, maintenance services, snow removal,
  • and the use of the school district's school buses by the Borough
  • when needed. In addition, the school district have at times entered
  • into interlocal agreement for paving projects.
  • 9. The school district is a member of the Middlesex Educational Services
  • Commision Coop for instructional/office supplies, school buses,
  • maintenance & custodial supplies and equipment, etc.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,163,894 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,423,628,332 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.7676 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,030,506 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,423,628,332 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.8285 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,163,894 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,499,160,746 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.6785 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,030,506 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,499,160,746 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.7363 (L)

 

Administrative Salaries
Employee Name: John M. Mucciolo, Ph.D. 
Job TitleSuperintendent 
Base Annual Salary190,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2009 
  Ending Date of Contract07/01/2013 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 27 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances7,450 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,893 
  Retirement Plans
Contractual Post-Employment Benefits Amount34,731 
  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: Peter R. Caprio, Jr. 
Job TitleBusiness Administrator 
Base Annual Salary163,036 
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 Days246 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances7,510 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,349 
  Retirement Plans
Contractual Post-Employment Benefits Amount37,624 
  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