>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>PASSAIC  >>POMPTON LAKES BORO

User Friendly Budgets
2011-2012

PASSAIC - POMPTON LAKES BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,5111,4671,469
spacing
Pupils on Roll - Special Full-Time238222202
Pupils on Roll - Special Shared-Time242
Private School Placements232018
spacing
Pupils Sent to Other Districts-Reg Prog006
Pupils Sent to Other Dists-Spec Ed Prog8613
Pupils Received108105109

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 442,111 329,846
Withdrawal from Cap Res-for Local Share 10-307 0 365,260 100,000
Transfers from Other Funds 10-5200 6,022 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 21,518,703 22,063,451 22,415,899
Tuition 10-1300 1,760,349 1,676,016 1,695,991
Interest Earned on Capital Reserve Funds 10-1XXX 1,199 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 51,804 49,654 105,000
SUBTOTAL  23,332,055 23,789,121 24,216,890
Revenues from State Sources:
Extraordinary Aid 10-3131 614,327 534,860 400,000
Categorical Special Education Aid 10-3132 892,291 0 888,541
Equalization Aid 10-3176 2,149,563 2,945,237 2,339,208
Categorical Security Aid 10-3177 88,592 0 0
Categorical Transportation Aid 10-3121 109,191 0 0
SUBTOTAL  3,853,964 3,480,097 3,627,749
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,971 0 0
Equalization Aid - ARRA ESF 16-4520 551,919 0 0
Equalization Aid - ARRA GSF 17-4521 21,366 0 0
Education Jobs Fund 18-4522 0 0 144,365
SUBTOTAL  575,256 0 144,365
Adjustment for Prior Year Encumbrances  0 207,202 0
Actual Revenues (Over)/Under Expenditures  -207,976 0 0
TOTAL OPERATING BUDGET  27,559,321 28,283,791 28,418,850
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 30,845 13,230 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 88,354 113,056 113,056
TOTAL REVENUES FROM STATE SOURCES  88,354 113,056 113,056
Revenues from Federal Sources:
Title I 20-4411-4416 132,609 98,143 98,143
Title II 20-4451-4455 0 38,544 38,544
Title III 20-4491-4494 0 24,738 24,738
I.D.E.A. Part B (Handicapped) 20-4420-4429 502,874 421,820 421,820
Other 20-4XXX 62,848 344,385 12,995
TOTAL REVENUES FROM FEDERAL SOURCES  698,331 927,630 596,240
TOTAL GRANTS AND ENTITLEMENTS  817,530 1,053,916 709,296
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 99 46,530
Revenues from Local Sources:
Local Tax Levy 40-1210 302,602 331,427 317,389
TOTAL REVENUES FROM LOCAL SOURCES  302,602 331,427 317,389
Revenues from State Sources:
Debt Service Aid Type II 40-3160 28,220 163,622 124,703
TOTAL LOCAL REPAYMENT OF DEBT  330,822 495,148 488,622
Actual Revenues (Over)/Under Expenditures  -46,528 0 0
TOTAL REPAYMENT OF DEBT  284,294 495,148 488,622
TOTAL REVENUES/SOURCES  28,661,145 29,832,855 29,616,768
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  28,661,145 29,832,855 29,616,768

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,166,1618,379,4488,438,609
Special Education 11-2XX-100-XXX2,912,1912,989,6243,092,946
Basic Skills/Remedial 11-230-100-XXX415,654358,012347,214
Bilingual Education 11-240-100-XXX256,624263,365270,247
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX163,278159,165166,662
School Sponsored Athletics 11-402-100-XXX416,984380,976421,958
Support Services:
Tuition 11-000-100-XXX1,563,8831,489,6441,378,495
Attendance and Social Work Services 11-000-211-XXX17,08018,26718,632
Health Services 11-000-213-XXX390,528397,227410,224
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217504,776539,934601,268
Guidance 11-000-218-XXX525,076488,081505,258
Child Study Teams 11-000-219-XXX729,391742,110775,791
Improvement of Instructional Services 11-000-221-XXX504,023352,939380,953
Educational Media Services - School Library 11-000-222-XXX458,064394,760415,202
Instructional Staff Training Services 11-000-223-XXX19,15220,11120,000
General Administration 11-000-230-XXX508,664592,412538,845
School Administration 11-000-240-XXX1,329,2471,355,6021,374,873
Central Svcs & Admin Info Technology 11-000-25X-XXX428,850503,951479,724
Operation and Maintenance of Plant Services 11-000-26X-XXX2,690,4382,744,3002,748,618
Student Transportation Services 11-000-270-XXX694,479651,102680,832
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,746,1794,996,1585,252,289
Total Support Services Expenditures 15,109,83015,286,59815,581,004
TOTAL GENERAL CURRENT EXPENSE 27,440,72227,817,18828,318,640
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X102,093135,5880
Facilities Acquisition and Construction Services 12-000-4XX-XXX0362100,210
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310330,6530
TOTAL CAPITAL EXPENDITURES 102,093466,603100,210
Transfer of Funds to Charter Schools 10-000-100-56X16,50600
OPERATING BUDGET GRAND TOTAL 27,559,32128,283,79128,418,850
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX30,84513,2300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX14,97314,15314,153
Nonpublic Auxiliary Services 20-XXX-XXX-XXX11,80439,74739,747
Nonpublic Handicapped Services 20-XXX-XXX-XXX42,41942,38642,386
Nonpublic Nursing Services 20-XXX-XXX-XXX17,75616,77016,770
Other Special Projects 20-XXX-XXX-XXX1,40200
Total State Projects 88,354113,056113,056
Federal Projects:
Title I 20-XXX-XXX-XXX132,60998,14398,143
Title II 20-XXX-XXX-XXX038,54438,544
Title III 20-XXX-XXX-XXX024,73824,738
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX502,874421,820421,820
Other Special Projects 20-XXX-XXX-XXX62,848344,38512,995
Total Federal Projects 698,331927,630596,240
TOTAL GRANTS AND ENTITLEMENTS 817,5301,053,916709,296
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX284,294495,148488,622
TOTAL REPAYMENT OF DEBT 284,294495,148488,622
Total Expenditures 28,661,14529,832,85529,616,768
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 28,661,14529,832,85529,616,768

 

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 Budget838,289932,638561,532561,532
  Repayment of Debt10146,62946,5300
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve479,505480,704115,44415,444
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve706,125729,846329,8460
      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 Cost13,82014,14014,47515,18415,705
Total Classroom Instruction8,0638,4898,6229,0099,297
Classroom-Salaries and Benefits7,7988,2258,3408,6529,026
Classroom-General Supplies and Textbooks213216208286208
Classroom-Purchased Services and Other5348747163
Total Support Services2,1502,2262,0532,1672,332
Support Services-Salaries and Benefits1,8801,9761,7931,8982,053
Total Administrative Costs1,5041,6101,6461,7921,781
Administration-Salaries and Benefits1,3691,4581,4641,5421,554
Legal Costs015202127
Total Operations and Maintenance of Plant1,7151,7351,7891,8341,870
Operations & Maintenance of Plant-Salary & Ben.8208999349511,006
Total Food Services Costs00000
Total Extracurricular Costs388396366382425
Total Equipment Costs91590800
Employee Benefits as a % of Salaries28.426.927.828.529

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
  • *Passic Co.Ed.Servs-shared transportation, use of district facilities for
  • daycare and Summer School
  • *Essex Co.Ed.Servs-contract nonpublic nursing, Ch.192/193 and other servs
  • *Lakeland Bd.of Ed.-shared transportation, Tri-District Autistic Program
  • *Ringwood Bd.of Ed.-shared Tri-District Autistic program
  • *Pooled Ins.Program-participate with area districts in a joint insurance
  • fund for workers comp., general liability, and other insurances
  • *Hawthorne Bd.of Ed.-participate in use of ITV facilities and technology
  • *Glenrock Bd.of Ed.-participate in Ed.Data Services coopertive purchasing
  • *Borough of Pompton Lakes-cooperate on maintenance, disposal, winter salt
  • purchase, snow plowing,use of equipment and resources,parking facilities,
  • use of district buildings and/or fields, and School Resource Officer
  • *Area youth recreation teams and youth civic leagues-use of district
  • buildings and/or fields

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,239,675 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)631,342,700 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1003.5226 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,564,083 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)631,342,700 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1003.5740 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,239,675 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,384,827,155 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.6060 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,564,083 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,384,827,155 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.6294 (L)

 

Administrative Salaries
Employee Name: Kevin Hazell 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary95,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  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 DaysFamily Illness Days 
Benefits: 
Allowances1,000 
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 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: Maureen Kennedy 
Job TitleExecutive Assistant 
Base Annual Salary82,485 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  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 DaysFamily Illness Days 
Benefits: 
Allowances
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 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: Nancy Ciavaglia 
Job TitleBusiness Administrator 
Base Annual Salary148,646 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  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 DaysFamily Illness Days 
Benefits: 
Allowances2,645 
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 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: Terrance Brennan 
Job TitleSuperintendent 
Base Annual Salary205,067 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances6,453 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,091 
  Retirement Plans32,500 
Contractual Post-Employment Benefits Amount27,342 
  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: William Mariniello 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary101,093 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  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 DaysFamily Illness Days 
Benefits: 
Allowances480 
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 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