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User Friendly Budgets
2012-13

MERCER - EWING TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,2153,1183,154
Pupils on Roll Regular Shared-Time475552
spacing
Pupils on Roll - Special Full-Time471508514
Pupils on Roll - Special Shared-Time302526
Private School Placements272843
spacing
Pupils Sent to Other Districts-Reg Prog218
Pupils Sent to Other Dists-Spec Ed Prog464229
Pupils Received20239
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,212,283 1,281,281
Withdrawal from Cap Res-for Local Share 10-307 0 0 1,200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 46,827,872 47,568,592 48,519,964
Tuition 10-1300 483,774 150,000 150,000
Transportation Fees from Other LEAs 10-1420-1440 0 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 316,522 200,000 200,000
SUBTOTAL  47,628,168 47,923,592 48,874,964
Revenues from State Sources:
Extraordinary Aid 10-3131 243,851 184,500 181,754
Other State Aids 10-3XXX 35,140 0 0
Categorical Special Education Aid 10-3132 2,063,730 2,063,730 2,190,092
Equalization Aid 10-3176 5,578,868 6,141,998 6,924,736
Categorical Security Aid 10-3177 0 0 191,708
Categorical Transportation Aid 10-3121 0 0 217,718
SUBTOTAL  7,921,589 8,390,228 9,706,008
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 94,666 60,680 63,428
SUBTOTAL  94,666 407,164 63,428
Adjustment for Prior Year Encumbrances  0 560,502 0
Actual Revenues (Over)/Under Expenditures  -2,136,728 0 0
TOTAL OPERATING BUDGET  53,507,695 58,493,769 61,125,681
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 0 201,804 201,804
TOTAL REVENUES FROM STATE SOURCES  0 201,804 201,804
Revenues from Federal Sources:
Title I 20-4411-4416 0 513,986 513,986
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 884,472 884,472
TOTAL REVENUES FROM FEDERAL SOURCES  0 1,398,458 1,398,458
TOTAL GRANTS AND ENTITLEMENTS  0 1,600,262 1,600,262
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 5,853,103 5,879,200 5,998,737
TOTAL REVENUES FROM LOCAL SOURCES  5,853,103 5,879,200 5,998,737
Revenues from State Sources:
Debt Service Aid Type II 40-3160 802,016 798,994 799,663
TOTAL LOCAL REPAYMENT OF DEBT  6,655,119 6,678,194 6,798,400
Actual Revenues (Over)/Under Expenditures  2,562 0 0
TOTAL REPAYMENT OF DEBT  6,657,681 6,678,194 6,798,400
TOTAL REVENUES/SOURCES  60,165,376 66,772,225 69,524,343
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  60,165,376 66,772,225 69,524,343

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,847,13517,472,03818,017,986
Special Education 11-2XX-100-XXX4,895,5055,401,0355,933,655
Basic Skills/Remedial 11-230-100-XXX0541,850762,021
Bilingual Education 11-240-100-XXX257,520240,352210,501
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX45,89843,33143,331
School Sponsored Athletics 11-402-100-XXX816,868794,621812,182
Summer School 11-422-XXX-XXX00200,000
Support Services:
Tuition 11-000-100-XXX3,063,5083,361,6233,280,556
Attendance and Social Work Services 11-000-211-XXX186,153280,964287,212
Health Services 11-000-213-XXX767,681708,149720,087
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217421,420459,081467,697
Guidance 11-000-218-XXX1,139,7751,163,7411,000,955
Child Study Teams 11-000-219-XXX1,242,7121,404,9431,462,655
Improvement of Instructional Services 11-000-221-XXX884,036946,633956,972
Educational Media Services - School Library 11-000-222-XXX401,944467,494477,805
Instructional Staff Training Services 11-000-223-XXX6,68414,943131,819
General Administration 11-000-230-XXX547,941598,338669,480
School Administration 11-000-240-XXX2,159,4442,258,8192,278,371
Central Svcs & Admin Info Technology 11-000-25X-XXX966,067998,611917,095
Operation and Maintenance of Plant Services 11-000-26X-XXX4,310,8735,795,0375,087,390
Student Transportation Services 11-000-270-XXX2,824,2463,161,9263,272,372
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,662,72911,802,94712,083,271
Total Support Services Expenditures 29,585,21333,423,24933,093,737
TOTAL GENERAL CURRENT EXPENSE 53,448,13957,916,47659,073,413
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X27,44210,000250,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0200,0001,792,268
TOTAL CAPITAL EXPENDITURES 27,442210,0002,042,268
Transfer of Funds to Charter Schools 10-000-100-56X32,114367,29310,000
OPERATING BUDGET GRAND TOTAL 53,507,69558,493,76961,125,681
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX019,00719,007
Nonpublic Auxiliary Services 20-XXX-XXX-XXX082,43782,437
Nonpublic Handicapped Services 20-XXX-XXX-XXX061,40961,409
Nonpublic Nursing Services 20-XXX-XXX-XXX025,65725,657
Nonpublic Technology Initiative 20-XXX-XXX-XXX013,29413,294
Total State Projects 0201,804201,804
Federal Projects:
Title I 20-XXX-XXX-XXX0513,986513,986
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX0884,472884,472
Total Federal Projects 01,398,4581,398,458
TOTAL GRANTS AND ENTITLEMENTS 01,600,2621,600,262
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX6,657,6816,678,1946,798,400
TOTAL REPAYMENT OF DEBT 6,657,6816,678,1946,798,400
Total Expenditures 60,165,37666,772,22569,524,343
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 60,165,37666,772,22569,524,343

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget1,077,5531,070,1531,070,1531,070,153
  Repayment of Debt2,562000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve132,2801,200,0001,200,0000
      Adult Education Programs0000
      Maintenance Reserve500,0001,000,0001,250,0001,250,000
      Legal Reserve2,358,4172,493,5631,281,2810
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost13,31813,37714,23514,56914,712
Total Classroom Instruction8,1268,0858,4568,5598,955
Classroom-Salaries and Benefits7,6177,5777,9458,0388,436
Classroom-General Supplies and Textbooks11789135141143
Classroom-Purchased Services and Other392418376380376
Total Support Services1,4691,7831,9461,9691,948
Support Services-Salaries and Benefits1,3721,6971,8251,8461,793
Total Administrative Costs1,3801,2761,3271,3571,335
Administration-Salaries and Benefits1,2621,1491,1991,2131,177
Legal Costs0721530
Total Operations and Maintenance of Plant1,4311,3501,6451,8121,598
Operations & Maintenance of Plant-Salary & Ben.761754870880874
Board Contribution to Food Services00000
Total Extracurricular Costs320296286290292
Total Equipment Costs673367
Employee Benefits as a % of Salaries293335.435.434.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 Ewing Public Schools participates in the following shared services:
  • 1. Alliance for Competitive Energy Services (ACES)
  • 2. Diploma Joint Insurance Fund
  • 3. New Jersey State Health Benefit Program
  • 4. ED-Data (Cooperative Purchasing)
  • 5. Local District Student Placements
  • 6. Township of Ewing
  • a. Facilities Usage
  • b. Maintenance
  • c. Construction Services
  • d. Electrician Services
  • e. Plumber Services
  • f. HVAC Mechanic Services
  • g. Refuse Tipping
  • h. Fuel
  • i. Snow Removal
  • j. School Resource Officer
  • 7. Global Compliance Network (County-wide Online Prof. Development)
  • 8. Local District Athletic Equipment

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy48,044,278 (A)
Estimated Net Taxable Valuation (as of 03/01/2012)1,894,845,729 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.5355 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy53,335,558 (D)
Estimated Net Taxable Valuation (as of 03/01/2012)1,894,845,729 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.8148 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy48,044,278 (G)
Estimated Equalized Valuation (as of 03/01/2012)3,383,653,088 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.4199 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy53,335,558 (J)
Estimated Equalized Valuation (as of 03/01/2012)3,383,653,088 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.5763 (L)

 

Administrative Salaries
Employee Name: Brian Falkowski 
Job TitleBusiness Administrator 
Base Annual Salary149,240 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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 17 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to $15k upon retirement 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Danita Ishibashi 
Job TitleAssistant Superintendent 
Base Annual Salary154,570 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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 17 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to $15k upon retirement 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: David Mikalauskas 
Job TitleAttendance Officer 
Base Annual Salary87,711 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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 15 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Debra Revay-Shaw 
Job TitleCoordinator/Dir./Mgr./Supvr. Dietitian 
Base Annual Salary90,251 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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 22 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Lai-Kuang Tang 
Job TitleInformation Technology 
Base Annual Salary120,349 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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 15 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Michael Nitti 
Job TitleSuperintendent 
Base Annual Salary183,872 
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 Contract07/01/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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 17 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to $15k upon retirement 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Milton Shaw 
Job TitleCoordinator/Dir./Mgr./Supvr. Facilties Director 
Base Annual Salary81,666 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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 22 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/120 
   Buyback of Personal Days at the End of ContractNone 
   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