New Jersey Department of Education

School Finance

2014-15 Audit Information

2014-15 On-Behalf TPAF Payments.  Source NJ Department of the Treasury, Division of Pensions and Benefits - July 2015
Allocation by Location for Fiscal Year 2015 based on June 30, 013 Valuation

County Code	District Code	County Name	District Name	Normal Cost Column 1	Additional Formula Normal Cost Column 2	Accrued Liability Column 3	NCGI Premium Column 4	TPAF On-Behalf Payments
								Pension Contrib. (Subtotal Cols. 1-4) Column 5	Post- Retirement Medical (PRM) Contrib. Column 6	Total Pension and PRM (Sum Cols. 5 and 6) Column 7
80	6075	Essex	100 Legacy Charter School	5,228	1,205	2,107	614	9,154	14,534	23,688
80	6010	Monmouth	Academy Charter High School	42,254	9,743	17,030	4,966	73,993	117,463	191,456
80	6032	Middlesex	Academy for Urban Leadership Charter School	36,230	8,354	14,602	4,258	63,444	100,717	164,161
80	6016	Essex	Adelaide L. Sandford Charter School	36,310	8,372	14,634	4,268	63,584	100,939	164,523
80	6033	Union	Barack Obama Green Charter High School	32,953	7,598	13,281	3,873	57,705	91,608	149,313
80	6082	Hudson	Beloved Community Charter School	†	†	†	†	†	†	†
80	6076	Burlington	Benjamin Banneker Prep Charter School	†	†	†	†	†	†	†
80	6013	Bergen	Bergen Arts and Sciences Charter School	86,302	19,900	34,783	10,143	151,128	239,917	391,045
80	6022	Essex	Burch Charter School of Excellence	37,325	8,607	15,043	4,387	65,362	103,763	169,125
80	6212	Camden	Camden Academy Charter High School	84,562	19,499	34,082	9,939	148,082	235,078	383,160
80	6063	Camden	Camden Community Charter School	†	†	†	†	†	†	†
80	6024	Camden	Camden's Pride Charter School	43,345	9,995	17,470	5,094	75,904	120,497	196,401
80	6215	Camden	Camden's Promise Charter School	91,617	21,125	36,925	10,767	160,434	254,689	415,123
80	6217	Union	Central Jersey Arts Charter School	40,755	9,397	16,426	4,790	71,368	113,297	184,665
80	6018	Somerset	Central Jersey College Prep Charter School	38,175	8,803	15,386	4,487	66,851	106,125	172,976
80	7410	Atlantic	chARTer~TECH High School	58,125	13,403	23,427	6,832	101,787	161,585	263,372
80	6088	Camden	City Invincible Charter School	*	*	*	*	*	*	*
80	6230	Passaic	Classical Academy Charter School of Clifton	14,784	3,409	5,959	1,738	25,890	41,100	66,990
80	6021	Passaic	Community Charter School of Paterson	91,553	21,111	36,899	10,760	160,323	254,515	414,838
80	6089	Cumberland	Compass Academy Charter School	†	†	†	†	†	†	†
80	6325	Camden	D.U.E. Season Charter School	98,595	22,735	39,737	11,588	172,655	274,090	446,745
80	6320	Essex	Discovery Charter School	8,826	2,035	3,557	1,037	15,455	24,535	39,990
80	6064	Hudson	Dr Lena Edwards Academic Charter School	47,498	10,952	19,143	5,582	83,175	132,042	215,217
80	6410	Essex	East Orange Community Charter School	73,932	17,047	29,797	8,690	129,466	205,527	334,993
80	6420	Hudson	Elysian Charter School of Hoboken	65,810	15,175	26,524	7,735	115,244	182,949	298,193
80	6430	Bergen	Englewood on the Palisades Charter School	45,509	10,494	18,342	5,349	79,694	126,514	206,208
80	6232	Camden	Environment Community Charter School	38,756	8,936	15,620	4,555	67,867	107,739	175,606
80	6030	Hudson	Ethical Community Charter School	23,420	5,400	9,439	2,753	41,012	65,106	106,118
80	6017	Mercer	Foundation Academy Charter School	64,622	14,901	26,045	7,595	113,163	179,645	292,808
80	6240	Camden	Freedom Academy Charter School	42,696	9,845	17,208	5,018	74,767	118,692	193,459
80	6612	Atlantic	Galloway Community Charter School	44,414	10,241	17,901	5,220	77,776	123,469	201,245
80	6665	Essex	Gray Charter School	44,648	10,295	17,995	5,248	78,186	124,121	202,307
80	6053	Essex	Great Oaks Charter School	16,751	3,862	6,751	1,969	29,333	46,566	75,899
80	6635	Middlesex	Greater Brunswick Charter School	58,515	13,493	23,584	6,877	102,469	162,669	265,138
80	7280	Essex	Greater Newark Charter School	36,120	8,329	14,558	4,245	63,252	100,413	163,665
80	6041	Middlesex	Hatikvah International Charter School	25,677	5,921	10,349	3,018	44,965	71,381	116,346
80	6720	Hudson	Hoboken Charter School	54,832	12,644	22,100	6,445	96,021	152,432	248,453
80	6036	Hudson	HOLA Hoboken Dual Lang Charter School	23,265	5,365	9,377	2,734	40,741	64,676	105,417
80	6740	Monmouth	Hope Academy Charter School	40,318	9,297	16,250	4,739	70,604	112,081	182,685
80	6086	Camden	Hope Community Charter School	†	†	†	†	†	†	†
80	6027	Camden	Institute of Excellence Charter School	56,171	12,952	22,639	6,602	98,364	156,152	254,516
80	6810	Mercer	International Charter School of Trenton	17,395	4,011	7,011	2,044	30,461	48,357	78,818
80	6910	Hudson	Jersey City Comm. Charter School	72,820	16,791	29,349	8,559	127,519	202,436	329,955
80	6093	Hudson	Jersey City Global Charter School	†	†	†	†	†	†	†
80	6915	Hudson	Jersey City Golden Door	85,074	19,617	34,288	9,999	148,978	236,503	385,481
80	6079	Passaic	John P Holland Charter School	21,732	5,011	8,759	2,554	38,056	60,413	98,469
80	6067	Camdem	Kingdom Charter School of Leadership	18,880	4,353	7,609	2,219	33,061	52,486	85,547
80	6083	Camden	Knowledge A to Z Charter School	4,714	1,087	1,900	554	8,255	13,105	21,360
80	7100	Essex	Lady Liberty Academy Charter School	92,922	21,426	37,451	10,921	162,720	258,320	421,040
80	7109	Camden	LEAP Academy University Charter School	168,206	38,786	67,793	19,770	294,555	467,607	762,162
80	7115	Hudson	Learning Community Charter School	78,365	18,070	31,584	9,210	137,229	217,851	355,080
80	6235	Hudson	Liberty Academy Charter School	32,660	7,531	13,163	3,839	57,193	90,794	147,987
80	6068	Hudson	M E T S Charter School	40,979	9,449	16,516	4,816	71,760	113,919	185,679
80	7735	Essex	Maria L. Varisco-Rogers Charter School	92,839	21,407	37,418	10,912	162,576	258,089	420,665
80	7210	Essex	Marion P. Thomas Charter School	98,620	22,740	39,748	11,591	172,699	274,159	446,858
80	6091	Essex	Merit Prep Charter School of Newark	†	†	†	†	†	†	†
80	6069	Cumberland	Millville Public Charter School	16,103	3,713	6,490	1,893	28,199	44,766	72,965
80	7290	Essex	New Horizons Comm. Charter School	75,580	17,428	30,461	8,883	132,352	210,108	342,460
80	6029	Essex	Newark Educators Charter School	57,037	13,152	22,988	6,704	99,881	158,562	258,443
80	6037	Essex	Newark Legacy Charter School	46,374	10,693	18,690	5,450	81,207	128,918	210,125
80	6059	Essex	Newark Prep	†	†	†	†	†	†	†
80	7320	Essex	North Star Acad. Charter School of Newark	422,542	97,432	170,300	49,662	739,936	1,174,648	1,914,584
80	7420	Atlantic	Oceanside Charter School	61,946	14,284	24,967	7,281	108,478	172,207	280,685
80	7500	Mercer	Pace Charter School of Hamilton	18,320	4,224	7,384	2,153	32,081	50,928	83,009
80	6080	Passaic	Passaic Arts and Science Charter School	49,837	11,492	20,086	5,857	87,272	138,545	225,817
80	6096	Passaic	Paterson Arts and Science Charter School	†	†	†	†	†	†	†
80	7503	Passaic	Paterson Charter School for Sci/Tech	156,490	36,084	63,072	18,393	274,039	435,037	709,076
80	6025	Mercer	Paul Robeson Humanities  Charter School	43,175	9,955	17,401	5,074	75,605	120,024	195,629
80	6090	Essex	Paulo Freire Charter School for Liberty Ed	†	†	†	†	†	†	†
80	6057	Essex	People's Preparatory Charter School	42,831	9,876	17,263	5,034	75,004	119,068	194,072
80	6094	Essex	Phillips Academy Charter School	†	†	†	†	†	†	†
80	6020	Essex	Pride Academy Charter School	65,016	14,992	26,204	7,641	113,853	180,742	294,595
80	7540	Mercer	Princeton Charter School	80,453	18,551	32,426	9,456	140,886	223,657	364,543
80	7600	Union	Queen City Academy Charter School	45,029	10,383	18,148	5,292	78,852	125,178	204,030
80	7720	Monmouth	Red Bank Charter School	36,987	8,529	14,907	4,347	64,770	102,823	167,593
80	6044	Burlington	Renaissance Regional Leadership Charter School	16,463	3,796	6,635	1,935	28,829	45,767	74,596
80	7727	Warren	Ridge and Valley Charter School	23,043	5,313	9,287	2,708	40,351	64,060	104,411
80	6026	Burlington	Riverbank Charter School of Excellence	20,418	4,708	8,229	2,400	35,755	56,762	92,517
80	7730	Essex	Robert Treat Academy Charter School	84,193	19,414	33,933	9,895	147,435	234,052	381,487
80	6058	Essex	Roseville Community Charter School	42,840	9,878	17,266	5,035	75,019	119,092	194,111
80	7830	Hudson	Soaring Heights Charter School	32,213	7,428	12,983	3,786	56,410	89,550	145,960
80	7850	Sussex	Sussex County Charter School for Technology	44,256	10,205	17,837	5,201	77,499	123,029	200,528
80	7325	Essex	TEAM Academy Charter School	435,983	100,531	175,718	51,242	763,474	1,212,015	1,975,489
80	7890	Bergen	Teaneck Community Charter School	56,721	13,079	22,861	6,667	99,328	157,682	257,010
80	6081	Somerset	Thomas Edison EnergySmart Charter School	†	†	†	†	†	†	†
80	8010	Union	Union County TEAMS Charter School	25,549	5,891	10,297	3,003	44,740	71,026	115,766
80	8050	Morris	Unity Charter School	34,890	8,045	14,062	4,101	61,098	96,993	158,091
80	8060	Hudson	University Academy Charter School	83,936	19,354	33,829	9,865	146,984	233,339	380,323
80	8065	Essex	University Heights Charter School	83,600	19,277	33,694	9,826	146,397	232,404	378,801
80	8140	Mercer	Village Charter School	62,261	14,356	25,094	7,318	109,029	173,083	282,112
80	6028	Cumberland	Vineland Public Charter School	24,571	5,666	9,903	2,888	43,028	68,306	111,334
80	6038	Essex	Visions Academy Charter School	37,470	8,640	15,102	4,404	65,616	104,165	169,781

NOTES:
     Column 5 (Pension Contributions) is to be reported on the 2015 Audsum Line Number 72040;
     Column 6 (Post-Retirement Medical Contributions) is to be reported on the 2015 Audsum Line Number 72041;
     A "†" in the allocation columns indicate the charter school was not yet open at the time of the most recent valuation (June 30, 2013) and thus no reportable payments;
     An "*" in the allocation columns indicate that at the time of preparation of the 2013 TPAF valuation report there was no record of TPAF pensionable wages reported to the Division of Pensions and Benefits in the Department of Treasury for the quarter ended June 30, 2013.  Because TPAF pensionable wages for the quarter ended June 30, 2013 is the basis for Treasury's allocation of the fiscal year ending June 30, 2015 TPAF on-behalf payment to the Charter School, a Charter School that did not have on file TPAF pensionable wages does not have an actuarial allocation of the TPAF on-behalf payment made for the 2014-15 fiscal year.  Auditors are encouraged to obtain a copy of the Charter School's June 30, 2013 TPAF "Quarterly Report of Contributions (ROC)" to determine whether a Charter School with an asterisk in the on-behalf allocation columns should have had a TPAF on-behalf allocation for fiscal year 2014-2015.  Auditors should apply professional judgment in determining an appropriate course of action.