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User Friendly Budgets
2010

HUDSON - KEARNY TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,0055,0915,091
spacing
Pupils on Roll - Special Full-Time644653653
Private School Placements627071
spacing
Pupils Sent to Contracted Preschool Prog550
Pupils Sent to Other Dists-Spec Ed Prog181817
Pupils in State Facilities221

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,419,976 3,458,610
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 2,005,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 43,537,336 43,537,336 45,278,829
Transportation Fees from Other LEAs 10-1420-1440 0 0 40,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 500 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 31,267 60,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,421,070 755,000 720,000
SUBTOTAL  44,958,406 44,324,103 46,099,829
Revenues from Intermediate Sources:
Restricted Revenues from Intermediate Sources 10-2000 51,000 0 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  51,000 0 0
Revenues from State Sources:
Extraordinary Aid 10-3131 354,756 0 179,417
Categorical Special Education Aid 10-3132 3,061,935 3,187,552 1,117,328
Equalization Aid 10-3176 24,603,762 21,170,657 25,577,829
Categorical Security Aid 10-3177 1,161,354 1,252,978 0
Categorical Transportation Aid 10-3121 223,617 415,882 0
SUBTOTAL  29,405,424 26,027,069 26,874,574
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 122,542 80,907
Equalization Aid - ARRA ESF 16-4520 0 4,517,932 0
Equalization Aid - ARRA GSF 17-4521 0 174,896 0
SUBTOTAL  0 4,815,370 80,907
Adjustment for Prior Year Encumbrances  0 2,222,768 0
Actual Revenues (Over)/Under Expenditures  -5,114,347 0 0
TOTAL OPERATING BUDGET  69,300,483 82,814,286 76,513,920
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,982 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 338,992 420,360 420,360
Other Restricted Entitlements 20-32XX 482,406 670,962 555,206
TOTAL REVENUES FROM STATE SOURCES  821,398 1,091,322 975,566
Revenues from Federal Sources:
Title I 20-4411-4416 1,347,973 1,345,688 1,003,710
Title II 20-4451-4455 0 0 165,074
Title III 20-4491-4494 0 0 56,072
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,273,886 1,246,088 995,146
Vocational Education 20-4430 57,147 0 0
Other 20-4XXX 804,523 372,439 45,502
TOTAL REVENUES FROM FEDERAL SOURCES  3,483,529 2,964,215 2,265,504
Transfers from Operating Budget-PreK 20-5200 293,127 264,584 256,678
TOTAL GRANTS AND ENTITLEMENTS  4,600,036 4,320,121 3,497,748
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 1
Revenues from Local Sources:
Local Tax Levy 40-1210 885,380 859,576 1,198,201
TOTAL REVENUES FROM LOCAL SOURCES  885,380 859,576 1,198,201
Revenues from State Sources:
Debt Service Aid Type II 40-3160 385,172 398,351 482,078
TOTAL LOCAL REPAYMENT OF DEBT  1,270,552 1,257,928 1,680,280
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  1,270,551 1,257,928 1,680,280
TOTAL REVENUES/SOURCES  75,171,070 88,392,335 81,691,948
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 293,127 264,584 256,678
TOTAL REVENUES/SOURCES NET OF TRANSFERS  74,877,943 88,127,751 81,435,270

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX27,157,68829,485,29429,629,734
Special Education 11-2XX-100-XXX3,693,0313,818,0394,375,267
Basic Skills/Remedial 11-230-100-XXX1,030,3791,347,215762,786
Bilingual Education 11-240-100-XXX1,484,1091,614,6491,666,718
Vocational Programs - Local 11-3XX-100-XXX276,528303,181305,878
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,028,3461,196,924131,889
School Sponsored Athletics 11-402-100-XXX001,010,451
Before/After School Programs 11-421-XXX-XXX0405,2990
Support Services:
Tuition 11-000-100-XXX2,930,2673,612,1424,194,712
Attendance and Social Work Services 11-000-211-XXX11,88012,28512,842
Health Services 11-000-213-XXX1,181,715807,432839,106
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2170395,000400,000
Guidance 11-000-218-XXX1,253,3331,520,7611,572,062
Child Study Teams 11-000-219-XXX1,414,5761,342,853680,474
Improvement of Instructional Services 11-000-221-XXX0202,794215,655
Educational Media Services - School Library 11-000-222-XXX771,9011,002,250812,910
Instructional Staff Training Services 11-000-223-XXX31,32050,50038,550
General Administration 11-000-230-XXX1,866,5492,240,5512,058,261
School Administration 11-000-240-XXX3,296,2603,827,2833,612,567
Central Svcs & Admin Info Technology 11-000-25X-XXX966,7471,163,6071,214,075
Operation and Maintenance of Plant Services 11-000-26X-XXX7,295,0257,694,7067,920,064
Student Transportation Services 11-000-270-XXX1,270,4301,336,3531,518,811
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,850,47512,318,05013,130,549
Food Services 11-000-310-XXX598,026511,864339,559
Total Support Services Expenditures 33,738,50438,038,43138,560,197
TOTAL GENERAL CURRENT EXPENSE 68,408,58576,209,03276,442,920
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405001,000
Equipment 12-XXX-XXX-73X89,7792,903,5100
Facilities Acquisition and Construction Services 12-000-4XX-XXX755,6993,628,9440
TOTAL CAPITAL EXPENDITURES 845,4786,532,9541,000
Adult Education - Local:
Instruction 13-602-100-XXX46,42072,30070,000
Total Adult Education - Local 46,42072,30070,000
TOTAL SPECIAL SCHOOLS 46,42072,30070,000
OPERATING BUDGET GRAND TOTAL 69,300,48382,814,28676,513,920
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,98200
Preschool Education Aid:
Instruction 20-218-100-XXX488,566534,064511,241
Support Services 20-218-200-XXX143,553150,880165,797
TOTAL PRESCHOOL EDUCATION AID 632,119684,944677,038
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX19,31419,50222,134
Nonpublic Auxiliary Services 20-XXX-XXX-XXX94,353190,808162,230
Nonpublic Handicapped Services 20-XXX-XXX-XXX79,341143,500122,845
Nonpublic Nursing Services 20-XXX-XXX-XXX26,32526,32526,247
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,64013,6400
Other Special Projects 20-XXX-XXX-XXX249,433277,187221,750
Total State Projects 1,114,5251,355,9061,232,244
Federal Projects:
Title I 20-XXX-XXX-XXX1,347,9731,345,6881,003,710
Title II 20-XXX-XXX-XXX00165,074
Title III 20-XXX-XXX-XXX0056,072
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,273,8861,246,088995,146
Vocational Education 20-XXX-XXX-XXX57,14700
Other Special Projects 20-XXX-XXX-XXX804,523372,43945,502
Total Federal Projects 3,483,5292,964,2152,265,504
TOTAL GRANTS AND ENTITLEMENTS 4,600,0364,320,1213,497,748
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX01,257,9281,680,280
Additional State School Building Aid-Ch.10 40-703-510-XXX1,270,55100
Total Additional State School Building Aid 1,270,55100
TOTAL REPAYMENT OF DEBT 1,270,5511,257,9281,680,280
Total Expenditures 75,171,07088,392,33581,691,948
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 74,877,94388,127,75181,435,270

 

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 Budget1,580,6831,497,1231,497,1231,497,123
  Repayment of Debt1210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,006,1163,806,1161,801,6161,802,616
      Adult Education Programs36,01840,59835,5830
      Maintenance Reserve0000
      Legal Reserve6,156,5646,837,9883,423,0270
      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 Cost11,23811,30212,41412,46312,386
Total Classroom Instruction7,2527,2558,0237,9278,056
Classroom-Salaries and Benefits6,7576,8367,5197,3607,633
Classroom-General Supplies and Textbooks403313388444302
Classroom-Purchased Services and Other91106116123121
Total Support Services1,0179851,1341,159977
Support Services-Salaries and Benefits8978639841,004855
Total Administrative Costs1,3161,2821,3791,5031,464
Administration-Salaries and Benefits1,1041,0931,1651,2941,255
Legal Costs00171717
Total Operations and Maintenance of Plant1,3321,4611,5431,5381,588
Operations & Maintenance of Plant-Salary & Ben.862944998992988
Total Food Services Costs95105898959
Total Extracurricular Costs219203235236226
Total Equipment Costs56161975050
Employee Benefits as a % of Salaries23.324.125.12526.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The Kearny BOE serves as host district on Joint Transportation Agreements
  • with the Harrison and East Newark BOE's.
  • The Kearny BOE participates in the NJ Cooperative Bid with Educational
  • Data Services for the purchase of classroom, office, custodial, athletic
  • supplies, copy paper and time and materials bids.
  • The Kearny BOE participates in the Middlesex County Ed Services Consortiu
  • for the putchase of natural gas.
  • The Kearny BOE utilizes the non-public and summer school services
  • provided by Essex and Passaic Counties Education Services Commissions.
  • Together with the Nutley and Belleville BOE's, Kearny leases a boat house
  • from the Town of Kearny for their high school crew teams. Kearny provide
  • custodial services and supplies, utilities and required licensing fees
  • and Belleville and Nutley reimburse the district for these services.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy45,278,829 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,071,114,398 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1004.2273 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,477,030 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,071,114,398 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1004.3391 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy45,278,829 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,877,949,222 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1676 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,477,030 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,877,949,222 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1985 (L)

 

Administrative Salaries
Employee Name: Amy Heberling 
Job TitleCoordinator/Dir./Mgr./Supvr. After School Program 
Base Annual Salary88,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/19/2010 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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: 
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 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: Frank Digesere 
Job TitleSuperintendent 
Base Annual Salary195,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/02/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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: 
Allowances2,550 
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 Bruscino 
Job TitleCoordinator/Dir./Mgr./Supvr. Plant Operations 
Base Annual Salary87,094 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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: 
Allowances4,350 
Bonuses9,300 
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: Michael DeVita 
Job TitleBusiness Administrator 
Base Annual Salary128,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/18/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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: 
Allowances1,590 
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: Robert Sprague 
Job TitleAssistant Superintendent 
Base Annual Salary160,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/25/2010 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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: 
Allowances2,200 
Bonuses13,750 
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