2012-13 Audit Information

2012-13 On-Behalf TPAF Payments - Charter Schools

2012-13 On-Behalf TPAF Payments.  Source NJ Department of the Treasury, Division of Pensions and Benefits - July 2013 Allocation by Location for Fiscal Year 2013 based on June 30, 2011 Valuation
County
Code
District
Code
County
Name
Distric
tName
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 Academy Charter School
80 6010 Monmouth Academy Charter High School 17,597 3,062 59,891 4,238 84,788 95,874 180,662
80 6032 Middlesex Academy for Urban Leadership Charter High School 4,037 702 13,739 972 19,450 21,993 41,443
80 6016 Essex Adelaide L. Sandford Charter School 10,731 1,867 36,523 2,584 51,705 58,467 110,172
80 6033 Union Barack Obama Green Charter High School * * * * * * *
80 6082 Hudson Beloved Community Charter School
80 6076 Burlington Benjamin Bannecker Preparatory Charter School
80 6013 Bergen Bergen Arts and Sciences * * * * * * *
80 6022 Essex Burch Charter School of Excellence 10,043 1,748 34,180 2,419 48,390 54,716 103,106
80 6212 Camden Camden Academy Charter High School 33,777 5,878 114,959 8,135 162,749 184,027 346,776
80 6024 Camden Camden's Pride Charter School 12,719 2,213 43,291 3,063 61,286 69,300 130,586
80 6215 Camden Camden's Promise Charter School 33,549 5,838 114,184 8,080 161,651 182,787 344,438
80 6023 Mercer Capital Prep Charter High School 20,695 3,601 70,435 4,984 99,715 112,752 212,467
80 6217 Union Central Jersey Arts Charter School * * * * * * *
80 6018 Somerset Central Jersey College Prep Charter School 20,158 3,508 68,609 4,855 97,130 109,830 206,960
80 7410 Atlantic Charter TECH High School for the Performing Arts 23,846 4,150 81,160 5,744 114,900 129,922 244,822
80 6088 Camden City Invincible Charter School
80 6230 Passaic Classical Acad Charter School * * * * * * *
80 6021 Passaic Community Charter School 32,062 5,579 109,123 7,722 154,486 174,685 329,171
80 6220 Hudson CREATE Charter High School * * * * * * *
80 6325 Camden D.U.E. Season Charter School 47,356 8,241 161,177 11,405 228,179 258,012 486,191
80 6320 Essex Discovery Charter School 5,546 965 18,877 1,336 26,724 30,218 56,942
80 6064 Hudson Dr Lena Edwards Academic Charter School * * * * * * *
80 6410 Essex East Orange Community Charter School 31,067 5,407 105,738 7,482 149,694 169,265 318,959
80 6420 Hudson Elysian Charter School of Hoboken 27,333 4,756 93,030 6,583 131,702 148,923 280,625
80 6425 Mercer Emily Fisher Charter School of Advanced Studies 29,943 5,211 101,910 7,211 144,275 163,138 307,413
80 6430 Bergen Englewood on the Palisade Charter School 7,046 1,226 23,982 1,697 33,951 38,390 72,341
80 6232 Camden Environment Community Charter School 11,652 2,028 39,659 2,806 56,145 63,485 119,630
80 6030 Hudson Ethical Community Charter School 5,036 876 17,139 1,213 24,264 27,436 51,700
80 6017 Mercer Foundation Academy Charter School 17,876 3,111 60,840 4,305 86,132 97,393 183,525
80 6240 Camden Freedom Academy Charter School 19,464 3,387 66,247 4,688 93,786 106,048 199,834
80 6612 Atlantic Galloway Community Charter School 20,233 3,521 68,864 4,873 97,491 110,239 207,730
80 6665 Essex Gray Charter School 15,527 2,702 52,847 3,740 74,816 84,597 159,413
80 6053 Essex Great Oaks Charter School * * * * * * *
80 6635 Middlesex Greater Brunswick Charter School 23,214 4,040 79,008 5,591 111,853 126,477 238,330
80 7280 Essex Greater Newark Charter School 14,851 2,584 50,546 3,577 71,558 80,915 152,473
80 6041 Middlesex Hatikvah International Charter School * * * * * * *
80 6720 Hudson Hoboken Charter School 24,032 4,182 81,792 5,788 115,794 130,934 246,728
80 6036 Hudson HOLA Hoboken Dual Language Charter School 3,448 600 11,736 830 16,614 18,787 35,401
80 6740 Monmouth Hope Academy Charter School 17,832 3,103 60,693 4,295 85,923 97,157 183,080
80 6027 Camden Institute of Excellence Charter School 13,364 2,325 45,486 3,218 64,393 72,814 137,207
80 6810 Mercer International Charter School of Trenton 7,933 1,380 26,999 1,910 38,222 43,220 81,442
80 6910 Hudson Jersey City Community Charter School 30,267 5,267 103,016 7,290 145,840 164,908 310,748
80 6915 Hudson Jersey City Golden Door Charter School 34,244 5,959 116,551 8,247 165,001 186,576 351,577
80 6079 Passaic John P Holland Charter School * * * * * * *
80 6067 Camdem Kingdom Charter School for Leadership * * * * * * *
80 6083 Camden Knowledge A to Z Charter School
80 7100 Essex Lady Liberty Academy Charter School 43,302 7,535 147,381 10,429 208,647 235,928 444,575
80 7109 Camden LEAP Academy University Charter School 56,129 9,767 191,035 13,518 270,449 305,809 576,258
80 7115 Hudson Learning Community Charter School 28,479 4,956 96,930 6,859 137,224 155,166 292,390
80 6235 Hudson Liberty Academy Charter School 19,181 3,338 65,285 4,620 92,424 104,508 196,932
80 7735 Essex Maria L. Varisco-Rogers Charter School 22,900 3,985 77,942 5,515 110,342 124,769 235,111
80 7210 Essex Marion P. Thomas Charter School 34,052 5,926 115,897 8,201 164,076 185,528 349,604
80 6091 Essex Merit Prepartory of Newark Charter School
80 6068 Hudson METS Charter School * * * * * * *
80 6069 Cumberland Millville Public Charter School * * * * * * *
80 7290 Essex New Horizons Community Charter School 38,305 6,666 130,371 9,225 184,567 208,698 393,265
80 6029 Essex Newark Educators Charter School 19,591 3,409 66,678 4,718 94,396 106,738 201,134
80 6037 Essex Newark Legacy Charter School * * * * * * *
80 6059 Essex Newark Prep Charter School
80 7320 Essex North Star Academy Charter School of Newark 89,380 15,554 304,207 21,526 430,667 486,976 917,643
80 7420 Atlantic Oceanside Charter School 31,757 5,526 108,086 7,648 153,017 173,025 326,042
80 7500 Mercer Pace Charter School of Hamilton 6,745 1,174 22,955 1,624 32,498 36,747 69,245
80 6080 Passaic Passaic Arts and Science Charter School * * * * * * *
80 7503 Passaic Paterson Charter School for Science and Technology 53,405 9,293 181,766 12,862 257,326 290,972 548,298
80 6025 Mercer Paul Robeson Charter School for the Humanities 20,384 3,547 69,377 4,909 98,217 111,059 209,276
80 6090 Essex Paulo Freire Charter School
80 6057 Essex People's Preparatory Charter School * * * * * * *
80 7520 Atlantic PleasanTech Academy Charter School 38,397 6,682 130,686 9,248 185,013 209,203 394,216
80 6020 Essex Pride Academy Charter School 21,532 3,747 73,285 5,186 103,750 117,314 221,064
80 7540 Mercer Princeton Charter School 32,213 5,606 109,636 7,758 155,213 175,506 330,719
80 7600 Union Queen City Academy Charter School 19,083 3,321 64,950 4,596 91,950 103,972 195,922
80 7720 Monmouth Red Bank Charter School 15,705 2,733 53,453 3,782 75,673 85,568 161,241
80 6044 Burlington Renaissance Regional Leadership Charter School 4,625 805 15,742 1,114 22,286 25,200 47,486
80 7727 Warren Ridge and Valley Charter School 9,586 1,668 32,626 2,309 46,189 52,228 98,417
80 6026 Burlington Riverbank Charter School 6,281 1,093 21,378 1,513 30,265 34,222 64,487
80 7730 Essex Robert Treat Academy Charter School 32,321 5,624 110,005 7,784 155,734 176,096 331,830
80 6058 Essex Roseville Community Charter School * * * * * * *
80 7820 Hudson Schomburg Charter School 17,475 3,041 59,478 4,209 84,203 95,212 179,415
80 7830 Hudson Soaring Heights Charter School 14,261 2,482 48,538 3,435 68,716 77,701 146,417
80 7850 Sussex Sussex County Charter School of Technology 16,308 2,838 55,506 3,927 78,579 88,855 167,434
80 7325 Essex TEAM Academy Charter School 128,752 22,405 438,209 31,009 620,375 701,487 1,321,862
80 7890 Bergen Teaneck Community Charter School 27,895 4,854 94,941 6,718 134,408 151,982 286,390
80 6081 Somerset Thomas Edison EnergySmart Charter School
80 7901 Mercer Trenton Community Charter School 56,522 9,836 192,373 13,613 272,344 307,952 580,296
80 8010 Union Union County TEAMS Charter School 13,973 2,431 47,556 3,365 67,325 76,127 143,452
80 8050 Morris Unity Charter School 11,406 1,985 38,820 2,747 54,958 62,144 117,102
80 8060 Hudson University Academy Charter School 31,759 5,527 108,091 7,649 153,026 173,033 326,059
80 8065 Essex University Heights Charter School 22,456 3,908 76,430 5,408 108,202 122,349 230,551
80 8140 Mercer Village Charter School 30,339 5,279 103,258 7,307 146,183 165,296 311,479
80 6028 Cumberland Vineland Public Charter School 6,979 1,215 23,755 1,681 33,630 38,027 71,657
80 6038 Essex Visions Academy Charter School * * * * * * *
NOTES:
     Column 5 (Pension Contributions) is to be reported on the 2013 Audsum Line Number 72040;
     Column 6 (Post-Retirement Medical Contributions) is to be reported on 2013 Audsum Line Number 72041;
     A "†" in the allocation columns indicate the charter school was not open at the time of the most recent valuation (June 30, 2011) and thus no reportable payments;
     An "*" in the allocation columns indicate that at the time of preparation of the 2011 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, 2011.  Because TPAF pensionable wages for the quarter ended June 30, 2011 is the basis for Treasury's allocation of the fiscal year ending June 30, 2013 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 2012-13 fiscal year.  Auditors are encouraged to obtain a copy of the Charter School's June 30, 2011 TPAF "Quarterly Report of Contributions (ROC)" to determine whether an Charter School with an asterisk in the on-behalf allocation columns should have had a TPAF on-behalf allocation for fiscal year 2012-2013.  Auditors should apply professional judgment in determining an appropriate course of action;