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User Friendly Budgets
2010

PASSAIC - HAWTHORNE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,0252,0402,045
spacing
Pupils on Roll - Special Full-Time403438447
Private School Placements322522
spacing
Pupils Sent to Other Districts-Reg Prog410
Pupils Sent to Other Dists-Spec Ed Prog1184
Pupils Received011
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 28,930,867 30,225,447 31,446,287
Tuition 10-1300 0 0 39,000
Interest Earned on Capital Reserve Funds 10-1XXX 5,593 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 116,327 126,000 86,000
SUBTOTAL  29,052,787 30,352,447 31,572,287
Revenues from State Sources:
Extraordinary Aid 10-3131 552,778 350,000 725,000
Other State Aids 10-3XXX 30,737 0 0
Categorical Special Education Aid 10-3132 1,325,936 1,383,425 294,924
Equalization Aid 10-3176 706,504 630,193 727,524
Categorical Security Aid 10-3177 217,499 245,626 0
Categorical Transportation Aid 10-3121 197,996 292,269 0
SUBTOTAL  3,031,450 2,901,513 1,747,448
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 21,609 25,369
Equalization Aid - ARRA ESF 16-4520 0 134,487 0
Equalization Aid - ARRA GSF 17-4521 0 5,206 0
SUBTOTAL  0 161,302 25,369
Adjustment for Prior Year Encumbrances  0 190,789 0
Actual Revenues (Over)/Under Expenditures  -19,674 0 0
TOTAL OPERATING BUDGET  32,064,563 33,606,051 33,345,104
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,822 13,035 6,500
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 255,639 225,684 225,684
TOTAL REVENUES FROM STATE SOURCES  255,639 225,684 225,684
Revenues from Federal Sources:
Title I 20-4411-4416 131,645 212,740 212,740
Title II 20-4451-4455 0 0 62,239
Title IV 20-4471-4474 0 0 6,747
I.D.E.A. Part B (Handicapped) 20-4420-4429 598,807 608,694 608,694
Other 20-4XXX 61,122 831,069 0
TOTAL REVENUES FROM FEDERAL SOURCES  791,574 1,652,503 890,420
TOTAL GRANTS AND ENTITLEMENTS  1,056,035 1,891,222 1,122,604
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 643,412 644,807 673,115
TOTAL REVENUES FROM LOCAL SOURCES  643,412 644,807 673,115
Revenues from State Sources:
Debt Service Aid Type II 40-3160 244,135 243,798 205,261
TOTAL LOCAL REPAYMENT OF DEBT  887,547 888,605 878,376
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  887,546 888,605 878,376
TOTAL REVENUES/SOURCES  34,008,144 36,385,878 35,346,084
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  34,008,144 36,385,878 35,346,084

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,348,4669,137,9419,355,453
Special Education 11-2XX-100-XXX4,070,5544,190,4764,513,448
Basic Skills/Remedial 11-230-100-XXX602,211439,055466,187
Bilingual Education 11-240-100-XXX109,147119,559122,480
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX118,886143,497142,756
School Sponsored Athletics 11-402-100-XXX328,081389,750408,589
Support Services:
Tuition 11-000-100-XXX2,292,2172,331,7741,643,972
Attendance and Social Work Services 11-000-211-XXX7296001,100
Health Services 11-000-213-XXX458,471446,821468,516
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217514,057528,643551,247
Guidance 11-000-218-XXX504,212550,678450,534
Child Study Teams 11-000-219-XXX1,525,5431,352,7151,686,837
Improvement of Instructional Services 11-000-221-XXX374,268407,999384,054
Educational Media Services - School Library 11-000-222-XXX210,594256,887266,749
General Administration 11-000-230-XXX550,555573,300578,305
School Administration 11-000-240-XXX1,292,3561,356,8901,283,144
Central Svcs & Admin Info Technology 11-000-25X-XXX450,622435,934566,704
Operation and Maintenance of Plant Services 11-000-26X-XXX2,518,8422,967,9092,985,146
Student Transportation Services 11-000-270-XXX1,311,2601,027,9431,022,628
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,456,6476,735,6506,421,021
Total Support Services Expenditures 17,460,37318,973,74318,309,957
TOTAL GENERAL CURRENT EXPENSE 32,037,71833,394,02133,318,870
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X11,57540,62125,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX15,270170,409234
TOTAL CAPITAL EXPENDITURES 26,845212,03026,234
OPERATING BUDGET GRAND TOTAL 32,064,56333,606,05133,345,104
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,82213,0356,500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX33,02936,84736,847
Nonpublic Auxiliary Services 20-XXX-XXX-XXX88,07561,88361,883
Nonpublic Handicapped Services 20-XXX-XXX-XXX66,44283,25983,259
Nonpublic Nursing Services 20-XXX-XXX-XXX44,85343,69543,695
Nonpublic Technology Initiative 20-XXX-XXX-XXX23,24000
Total State Projects 255,639225,684225,684
Federal Projects:
Title I 20-XXX-XXX-XXX131,645212,740212,740
Title II 20-XXX-XXX-XXX0062,239
Title IV 20-XXX-XXX-XXX006,747
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX598,807608,694608,694
Other Special Projects 20-XXX-XXX-XXX61,122831,0690
Total Federal Projects 791,5741,652,503890,420
TOTAL GRANTS AND ENTITLEMENTS 1,056,0351,891,2221,122,604
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX887,546888,605878,376
TOTAL REPAYMENT OF DEBT 887,546888,605878,376
Total Expenditures 34,008,14436,385,87835,346,084
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 34,008,14436,385,87835,346,084

 

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 Budget24,83467,921242,921242,921
  Repayment of Debt3400
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve218,39023,98324,98325,983
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost11,45511,61712,09112,11912,300
Total Classroom Instruction7,1257,2767,5267,3777,507
Classroom-Salaries and Benefits6,9457,1167,3107,1717,282
Classroom-General Supplies and Textbooks150129185176203
Classroom-Purchased Services and Other3030313022
Total Support Services1,7361,7661,7731,8101,874
Support Services-Salaries and Benefits1,4151,4191,5031,5351,476
Total Administrative Costs1,0671,1371,1431,1971,197
Administration-Salaries and Benefits891952944985954
Legal Costs00121412
Total Operations and Maintenance of Plant1,2491,1851,3351,4151,398
Operations & Maintenance of Plant-Salary & Ben.774736784880855
Total Food Services Costs00000
Total Extracurricular Costs245222264270275
Total Equipment Costs435121610
Employee Benefits as a % of Salaries26.326.731.432.830.6

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
  • Transportation Services- Passaic Co. Ed. Services Commission
  • Technology Services-Manchester Regional High School
  • Alternitive High School-Passaic Co. Ed. Services-Academy High School
  • Non Public Nursing Services-Passaic Co. Ed Services Commission
  • Chapter 192-193 Services-Essex County Ed Services Commission
  • Facilities Sharing -Borough of Hawthorne

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy31,446,287 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,237,019,764 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.5421 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,119,402 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,237,019,764 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.5965 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy31,446,287 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,769,240,573 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.1356 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy32,119,402 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,769,240,573 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1599 (L)

 

Administrative Salaries
Employee Name: Catherine M. Jenisch 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary97,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/2009 
  Ending Date of Contract03/31/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,003 
  Retirement Plans
Contractual Post-Employment Benefits Amount9,314 
  Description of: 
   Buyback of Sick Days at the End of Contract21 days @ $35 p/day 
   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: Jack DeKnight 
Job TitleSup. of Buildings & Grounds 
Base Annual Salary97,997 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other17,766 
  Retirement Plans
Contractual Post-Employment Benefits Amount13,821 
  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: John Peraino 
Job TitleDirector of Education 
Base Annual Salary134,027 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances775 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,266 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,328 
  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 P. Mooney 
Job TitleSuperintendent 
Base Annual Salary185,400 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances3,185 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other13,689 
  Retirement Plans
Contractual Post-Employment Benefits Amount17,114 
  Description of: 
   Buyback of Sick Days at the End of Contract20.5 days@$35p/day 
   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