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User Friendly Budgets
2012-13

PASSAIC - POMPTON LAKES BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,4671,4321,450
Pupils on Roll Regular Shared-Time011
spacing
Pupils on Roll - Special Full-Time222229248
Pupils on Roll - Special Shared-Time4712
Private School Placements201713
spacing
Pupils Sent to Other Districts-Reg Prog007
Pupils Sent to Other Dists-Spec Ed Prog61010
Pupils Received105103111
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 329,846 282,512
Withdrawal from Cap Res-for Local Share 10-307 0 100,000 500,000
Transfers from Other Funds 10-5200 1,327 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 22,063,451 22,415,899 22,341,918
Tuition 10-1300 1,705,558 1,695,991 1,719,052
Interest Earned on Capital Reserve Funds 10-1XXX 471 0 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 141,470 105,000 65,631
SUBTOTAL  23,910,950 24,216,890 24,128,601
Revenues from State Sources:
Extraordinary Aid 10-3131 552,976 418,116 300,000
Categorical Special Education Aid 10-3132 888,541 888,541 931,495
Equalization Aid 10-3176 2,056,696 2,621,720 2,773,837
Categorical Security Aid 10-3177 0 0 31,881
Categorical Transportation Aid 10-3121 0 0 29,339
SUBTOTAL  3,498,213 3,928,377 4,066,552
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 0 20,000
SUBTOTAL  0 148,888 20,000
Adjustment for Prior Year Encumbrances  0 270,651 0
Actual Revenues (Over)/Under Expenditures  103,401 0 0
TOTAL OPERATING BUDGET  27,513,891 28,994,652 28,997,665
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,473 7,996 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 101,134 97,066 97,066
TOTAL REVENUES FROM STATE SOURCES  101,134 97,066 97,066
Revenues from Federal Sources:
Title I 20-4411-4416 99,743 107,887 107,887
Title II 20-4451-4455 36,150 35,566 33,173
Title III 20-4491-4494 20,938 21,237 17,437
I.D.E.A. Part B (Handicapped) 20-4420-4429 706,944 459,578 427,289
Other 20-4XXX 0 54,529 8,458
TOTAL REVENUES FROM FEDERAL SOURCES  863,775 678,797 594,244
TOTAL GRANTS AND ENTITLEMENTS  973,382 783,859 691,310
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 46,530 0
Revenues from Local Sources:
Local Tax Levy 40-1210 331,427 317,389 358,296
TOTAL REVENUES FROM LOCAL SOURCES  331,427 317,389 358,296
Revenues from State Sources:
Debt Service Aid Type II 40-3160 163,622 124,703 123,573
TOTAL LOCAL REPAYMENT OF DEBT  495,049 488,622 481,869
Actual Revenues (Over)/Under Expenditures  99 0 0
TOTAL REPAYMENT OF DEBT  495,148 488,622 481,869
TOTAL REVENUES/SOURCES  28,982,421 30,267,133 30,170,844
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  28,982,421 30,267,133 30,170,844

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,319,6658,555,6468,571,910
Special Education 11-2XX-100-XXX2,945,0263,107,3713,004,065
Basic Skills/Remedial 11-230-100-XXX361,831354,214349,847
Bilingual Education 11-240-100-XXX261,972273,246281,514
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX158,570166,662165,984
School Sponsored Athletics 11-402-100-XXX348,659427,131426,733
Support Services:
Tuition 11-000-100-XXX1,225,6551,458,6181,255,655
Attendance and Social Work Services 11-000-211-XXX18,26518,64019,464
Health Services 11-000-213-XXX396,304422,916423,444
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217493,777503,878480,257
Guidance 11-000-218-XXX498,338425,107438,889
Child Study Teams 11-000-219-XXX732,555775,791761,673
Improvement of Instructional Services 11-000-221-XXX339,878497,244436,549
Educational Media Services - School Library 11-000-222-XXX392,345397,788419,380
Instructional Staff Training Services 11-000-223-XXX18,20022,34720,000
General Administration 11-000-230-XXX491,731558,365529,307
School Administration 11-000-240-XXX1,299,8581,514,9551,449,563
Central Svcs & Admin Info Technology 11-000-25X-XXX447,291531,744536,412
Operation and Maintenance of Plant Services 11-000-26X-XXX2,728,5843,046,6132,755,731
Student Transportation Services 11-000-270-XXX585,210654,416665,639
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,939,4485,134,6375,463,360
Total Support Services Expenditures 14,607,43915,963,05915,655,323
TOTAL GENERAL CURRENT EXPENSE 27,003,16228,847,32928,455,376
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604002,000
Equipment 12-XXX-XXX-73X177,25339,18840,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX362108,135500,289
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931333,11400
TOTAL CAPITAL EXPENDITURES 510,729147,323542,289
OPERATING BUDGET GRAND TOTAL 27,513,89128,994,65228,997,665
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,4737,9960
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX14,15311,58511,585
Nonpublic Auxiliary Services 20-XXX-XXX-XXX33,65321,13421,134
Nonpublic Handicapped Services 20-XXX-XXX-XXX36,55847,80047,800
Nonpublic Nursing Services 20-XXX-XXX-XXX16,77016,54716,547
Total State Projects 101,13497,06697,066
Federal Projects:
Title I 20-XXX-XXX-XXX99,743107,887107,887
Title II 20-XXX-XXX-XXX36,15035,56633,173
Title III 20-XXX-XXX-XXX20,93821,23717,437
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX706,944459,578427,289
Other Special Projects 20-XXX-XXX-XXX054,5298,458
Total Federal Projects 863,775678,797594,244
TOTAL GRANTS AND ENTITLEMENTS 973,382783,859691,310
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0488,622481,869
Additional State School Building Aid-Ch.177 40-702-510-XXX495,14800
Total Additional State School Building Aid 495,14800
TOTAL REPAYMENT OF DEBT 495,148488,622481,869
Total Expenditures 28,982,42130,267,13330,170,844
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 28,982,42130,267,13330,170,844

 

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 Budget932,638568,394568,394285,882
  Repayment of Debt46,62946,53000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve480,704648,061548,06150,061
      Adult Education Programs0000
      Maintenance Reserve0430,036430,036430,036
      Legal Reserve729,846329,84600
      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 Cost14,45715,25015,70516,05715,567
Total Classroom Instruction8,4899,1339,2979,3579,215
Classroom-Salaries and Benefits8,2258,7939,0268,9618,872
Classroom-General Supplies and Textbooks216295208333280
Classroom-Purchased Services and Other4844636363
Total Support Services2,2262,1742,3322,2882,233
Support Services-Salaries and Benefits1,9761,9302,0532,0332,044
Total Administrative Costs1,6101,7011,7811,9371,857
Administration-Salaries and Benefits1,4581,5711,5541,6911,646
Legal Costs01562721
Total Operations and Maintenance of Plant1,7351,8711,8702,0451,840
Operations & Maintenance of Plant-Salary & Ben.8999981,007974965
Board Contribution to Food Services00000
Total Extracurricular Costs396370425429422
Total Equipment Costs5910702423
Employee Benefits as a % of Salaries26.928.22928.330.1

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
  • * Passaic 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
  • nonpublic services
  • * Lakeland BOE - shared transportation, Tri-District Autistic Program
  • * Ringwood BOE - shared Tri-District Autistic Program
  • * Pooled Insurance Program-participate with area Districts in a joint
  • insurance fund for workers comp., general liability, and other
  • insurances
  • * Glenrock BOE - participate in Educational Data Services cooperative
  • purchasing program for school supplies
  • * Middlesex Regional Consortium - participate in cooperative purchasing
  • program for computers, computer supplies, and other items
  • * County of Passaic - participate in cooperative purchasing program for
  • truck fuel and road salt
  • * Borough of Pompton Lakes - cooperate on maintenance, disposal, snow
  • plowing, use of equipment and resources, parking facilities, use of
  • district buildings and athletic fields, and School Resource Officer
  • * Area youth recreation teams and youth civic leagues - use of district
  • buildings and athletic fields

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,378,454 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)629,084,000 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1003.5573 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,716,296 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)629,084,000 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1003.6110 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,378,454 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,260,942,073 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.7747 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,716,296 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,260,942,073 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.8015 (L)

 

Administrative Salaries
Employee Name: Kevin Hazell 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary96,900 
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 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: 
Allowances1,500 
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 ContractEmployee does not have enough time in 
   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 Salary83,722 
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 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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,500 
  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 Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances3,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
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: Paul Amoroso 
Job TitleSuperintendent 
Base Annual Salary157,500 
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 Contract06/30/2016 
  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: 
Allowances3,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
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: Sharon Weintrob 
Job TitleAdministrative Assistant 
Base Annual Salary75,744 
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 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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,500 
  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