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User Friendly Budgets
2010

ESSEX - WEST ORANGE TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,4055,5415,800
spacing
Pupils on Roll - Special Full-Time1,0531,0891,167
Pupils on Roll - Special Shared-Time420
Private School Placements829498
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog161618
Pupils Received6102
Pupils in State Facilities320

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 750,000 1,700,000
Transfers from Other Funds 10-5200 23,472 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 107,215,360 109,933,212 115,506,733
Tuition 10-1300 132,478 75,000 75,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 250,000 260,000
Unrestricted Miscellaneous Revenues 10-1XXX 581,383 159,448 149,412
SUBTOTAL  107,929,221 110,417,660 115,991,145
Revenues from State Sources:
Extraordinary Aid 10-3131 1,326,596 416,700 0
Categorical Special Education Aid 10-3132 3,581,672 3,581,672 1,576,412
Equalization Aid 10-3176 2,491,874 2,850,757 1,893,189
Categorical Security Aid 10-3177 983,092 983,092 0
Categorical Transportation Aid 10-3121 2,242,082 2,106,648 0
SUBTOTAL  10,625,316 9,938,869 3,469,601
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 90,271 104,940
Equalization Aid - ARRA ESF 16-4520 0 374,795 0
SUBTOTAL  0 465,066 104,940
Adjustment for Prior Year Encumbrances  0 1,169,794 0
Actual Revenues (Over)/Under Expenditures  -2,488,139 0 0
TOTAL OPERATING BUDGET  116,089,870 122,741,389 121,265,686
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 664,730 689,500 610,500
TOTAL REVENUES FROM STATE SOURCES  664,730 689,500 610,500
Revenues from Federal Sources:
Title I 20-4411-4416 784,073 1,140,315 1,140,315
Title VI 20-4417-4418 0 240 240
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,826,799 2,870,885 2,870,885
Other 20-4XXX 282,303 343,000 343,000
TOTAL REVENUES FROM FEDERAL SOURCES  2,893,175 4,354,440 4,354,440
TOTAL GRANTS AND ENTITLEMENTS  3,557,905 5,043,940 4,964,940
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 125,973 521,818
Revenues from Local Sources:
Local Tax Levy 40-1210 5,269,175 5,420,427 5,242,559
Miscellaneous 40-1XXX 8,691 0 0
TOTAL REVENUES FROM LOCAL SOURCES  5,277,866 5,420,427 5,242,559
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,073,675 1,126,041 1,096,286
TOTAL LOCAL REPAYMENT OF DEBT  6,351,541 6,672,441 6,860,663
Actual Revenues (Over)/Under Expenditures  144,093 0 0
TOTAL REPAYMENT OF DEBT  6,495,634 6,672,441 6,860,663
TOTAL REVENUES/SOURCES  126,143,409 134,457,770 133,091,289
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  126,143,409 134,457,770 133,091,289

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX38,776,81939,698,42239,259,424
Special Education 11-2XX-100-XXX10,510,76110,772,90110,232,250
Basic Skills/Remedial 11-230-100-XXX1,537,5381,610,6291,111,211
Bilingual Education 11-240-100-XXX1,077,4591,221,9841,121,288
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX434,722368,000310,200
School Sponsored Athletics 11-402-100-XXX892,7461,067,782945,332
Support Services:
Tuition 11-000-100-XXX6,488,4407,335,3747,949,010
Attendance and Social Work Services 11-000-211-XXX178,738166,014127,588
Health Services 11-000-213-XXX1,069,4311,273,1251,165,222
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,460,1571,511,4641,500,890
Guidance 11-000-218-XXX2,651,3272,650,5572,752,960
Child Study Teams 11-000-219-XXX3,366,2023,551,8033,357,473
Improvement of Instructional Services 11-000-221-XXX336,198454,279430,614
Educational Media Services - School Library 11-000-222-XXX1,238,7631,255,4681,156,318
Instructional Staff Training Services 11-000-223-XXX94,599134,000134,000
General Administration 11-000-230-XXX1,101,2021,479,6671,411,483
School Administration 11-000-240-XXX6,472,0926,754,3476,588,885
Central Svcs & Admin Info Technology 11-000-25X-XXX943,5581,029,3381,091,577
Operation and Maintenance of Plant Services 11-000-26X-XXX9,263,7859,831,2859,807,936
Student Transportation Services 11-000-270-XXX8,011,0928,584,6098,355,538
Personal Services - Employee Benefits 11-XXX-XXX-2XX17,418,43318,549,84820,443,487
Food Services 11-000-310-XXX030,0000
Total Support Services Expenditures 60,094,01764,591,17866,272,981
TOTAL GENERAL CURRENT EXPENSE 113,324,062119,330,896119,252,686
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X402,179779,067440,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,363,6292,631,4261,573,000
TOTAL CAPITAL EXPENDITURES 2,765,8083,410,4932,013,000
OPERATING BUDGET GRAND TOTAL 116,089,870122,741,389121,265,686
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX108,429112,500112,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX121,315144,000144,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX213,446202,000202,000
Nonpublic Nursing Services 20-XXX-XXX-XXX149,780152,000152,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX66,20079,0000
Other Special Projects 20-XXX-XXX-XXX5,56000
Total State Projects 664,730689,500610,500
Federal Projects:
Title I 20-XXX-XXX-XXX784,0731,140,3151,140,315
Title VI 20-XXX-XXX-XXX0240240
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,826,7992,870,8852,870,885
Other Special Projects 20-XXX-XXX-XXX282,303343,000343,000
Total Federal Projects 2,893,1754,354,4404,354,440
TOTAL GRANTS AND ENTITLEMENTS 3,557,9055,043,9404,964,940
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX6,495,6346,672,4416,860,663
TOTAL REPAYMENT OF DEBT 6,495,6346,672,4416,860,663
Total Expenditures 126,143,409134,457,770133,091,289
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 126,143,409134,457,770133,091,289

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget3,075,6494,117,1271,337,5315,315
  Repayment of Debt794,637650,544521,8180
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0367,784367,7840
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost14,80615,25315,30015,56614,757
Total Classroom Instruction9,3879,8149,6349,9049,385
Classroom-Salaries and Benefits9,0479,3749,2809,5358,930
Classroom-General Supplies and Textbooks294285202200308
Classroom-Purchased Services and Other46156152169147
Total Support Services1,9591,9481,9992,0011,883
Support Services-Salaries and Benefits1,8171,7891,8701,8651,727
Total Administrative Costs1,6281,5911,7011,6791,618
Administration-Salaries and Benefits1,3811,4391,4921,4781,427
Legal Costs0052929
Total Operations and Maintenance of Plant1,5481,5961,6271,6531,587
Operations & Maintenance of Plant-Salary & Ben.832866842869816
Total Food Services Costs00550
Total Extracurricular Costs216243258256216
Total Equipment Costs1066213411763
Employee Benefits as a % of Salaries22.723.82724.328.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 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
  • West Orange is a member of ACES
  • West Orange shares gas pumps with the Township
  • West Orange is a member ofEducational Data Services which provides
  • bidding services for us with hundreds of other school districts
  • West Orange is a member of Pittsgrove Township Consortium
  • for cooperative bids on copy paper
  • West Orange uses Educational Services along with other schools
  • districts for special education transportation
  • West Orange shares athletic facilities with the Township

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy115,506,733 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,547,256,205 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1007.4653 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy120,749,292 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,547,256,205 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1007.8041 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy115,506,733 (G)
Estimated Equalized Valuation (as of 10/01/2009)6,773,193,822 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.7054 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy120,749,292 (J)
Estimated Equalized Valuation (as of 10/01/2009)6,773,193,822 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.7828 (L)

 

Administrative Salaries
Employee Name: Anthony Cavanna 
Job TitleSuperintendent 
Base Annual Salary220,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days104 
  Description of Other Contracted Non-working DaysWeekends 
Benefits: 
Allowances200 
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: Donna Rando 
Job TitleAssistant Superintendent 
Base Annual Salary193,837 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days104 
  Description of Other Contracted Non-working DaysWeekends 
Benefits: 
Allowances200 
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: Mark Kenney 
Job TitleBusiness Administrator 
Base Annual Salary190,837 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances200 
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