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User Friendly Budgets
2010

PASSAIC - POMPTON LAKES BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,4991,5111,495
spacing
Pupils on Roll - Special Full-Time260238254
Pupils on Roll - Special Shared-Time520
Private School Placements262324
spacing
Pupils Sent to Other Dists-Spec Ed Prog9817
Pupils Received117108109
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 506,125 442,111
Withdrawal from Cap Res-for Local Share 10-307 0 0 331,000
Transfers from Other Funds 10-5200 5,320 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 20,375,740 21,518,703 22,063,451
Tuition 10-1300 1,746,583 1,530,290 1,676,016
Interest Earned on Capital Reserve Funds 10-1XXX 422 0 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 61,272 65,000 49,654
SUBTOTAL  22,184,017 23,113,993 23,790,121
Revenues from State Sources:
Extraordinary Aid 10-3131 622,924 274,986 534,860
Categorical Special Education Aid 10-3132 883,869 892,291 0
Equalization Aid 10-3176 3,092,391 2,586,245 2,945,237
Categorical Security Aid 10-3177 134,026 136,295 0
Categorical Transportation Aid 10-3121 159,621 167,986 0
SUBTOTAL  4,892,831 4,057,803 3,480,097
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 551,919 0
Equalization Aid - ARRA GSF 17-4521 0 21,366 0
SUBTOTAL  0 573,285 0
Adjustment for Prior Year Encumbrances  0 118,495 0
Actual Revenues (Over)/Under Expenditures  -200,165 0 0
TOTAL OPERATING BUDGET  26,882,003 28,369,701 28,043,329
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 14,617 20,118 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 83,126 107,985 96,162
TOTAL REVENUES FROM STATE SOURCES  83,126 107,985 96,162
Revenues from Federal Sources:
Title I 20-4411-4416 95,164 101,342 94,416
I.D.E.A. Part B (Handicapped) 20-4420-4429 426,635 404,554 406,089
Other 20-4XXX 57,522 549,527 53,525
TOTAL REVENUES FROM FEDERAL SOURCES  579,321 1,055,423 554,030
TOTAL GRANTS AND ENTITLEMENTS  677,064 1,183,526 650,192
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 99
Revenues from Local Sources:
Local Tax Levy 40-1210 136,949 302,602 331,427
Miscellaneous 40-1XXX 100 0 0
TOTAL REVENUES FROM LOCAL SOURCES  137,049 302,602 331,427
Revenues from State Sources:
Debt Service Aid Type II 40-3160 29,145 28,220 163,622
TOTAL LOCAL REPAYMENT OF DEBT  166,194 330,824 495,148
Actual Revenues (Over)/Under Expenditures  -99 0 0
TOTAL REPAYMENT OF DEBT  166,095 330,824 495,148
TOTAL REVENUES/SOURCES  27,725,162 29,884,051 29,188,669
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,725,162 29,884,051 29,188,669

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX7,781,9018,187,6498,268,899
Special Education 11-2XX-100-XXX2,753,5993,005,8362,980,112
Basic Skills/Remedial 11-230-100-XXX365,227418,275395,684
Bilingual Education 11-240-100-XXX225,157252,405263,365
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX168,570160,727159,165
School Sponsored Athletics 11-402-100-XXX396,231424,668376,638
Support Services:
Tuition 11-000-100-XXX1,528,1531,574,0971,653,433
Attendance and Social Work Services 11-000-211-XXX16,42317,08018,267
Health Services 11-000-213-XXX339,869386,934391,023
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217547,366548,339605,128
Guidance 11-000-218-XXX505,710522,255481,903
Child Study Teams 11-000-219-XXX713,693736,574660,487
Improvement of Instructional Services 11-000-221-XXX463,144489,934337,641
Educational Media Services - School Library 11-000-222-XXX441,499453,172394,047
Instructional Staff Training Services 11-000-223-XXX16,28021,27320,000
General Administration 11-000-230-XXX491,188592,103539,156
School Administration 11-000-240-XXX1,228,3511,331,9021,320,373
Central Svcs & Admin Info Technology 11-000-25X-XXX388,552454,500462,182
Operation and Maintenance of Plant Services 11-000-26X-XXX2,692,8293,028,1932,772,895
Student Transportation Services 11-000-270-XXX808,315880,163723,446
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,727,6664,785,2754,869,957
Total Support Services Expenditures 14,909,03815,821,79415,249,938
TOTAL GENERAL CURRENT EXPENSE 26,599,72328,271,35427,693,801
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604001,000
Equipment 12-XXX-XXX-73X159,84550,0390
Facilities Acquisition and Construction Services 12-000-4XX-XXX27,30031,802362
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93180,0000331,000
TOTAL CAPITAL EXPENDITURES 267,14581,841332,362
Transfer of Funds to Charter Schools 10-000-100-56X15,13516,50617,166
OPERATING BUDGET GRAND TOTAL 26,882,00328,369,70128,043,329
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX14,61720,1180
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,89714,97313,897
Nonpublic Auxiliary Services 20-XXX-XXX-XXX10,45121,11318,911
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,32654,14344,594
Nonpublic Nursing Services 20-XXX-XXX-XXX18,76017,75618,760
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,72000
Other Special Projects 20-XXX-XXX-XXX1,97200
Total State Projects 83,126107,98596,162
Federal Projects:
Title I 20-XXX-XXX-XXX95,164101,34294,416
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX426,635404,554406,089
Other Special Projects 20-XXX-XXX-XXX57,522549,52753,525
Total Federal Projects 579,3211,055,423554,030
TOTAL GRANTS AND ENTITLEMENTS 677,0641,183,526650,192
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX166,095330,824495,148
TOTAL REPAYMENT OF DEBT 166,095330,824495,148
Total Expenditures 27,725,16229,884,05129,188,669
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,725,16229,884,05129,188,669

 

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 Budget846,147838,289295,109295,109
  Repayment of Debt2101990
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve84,339479,505479,505149,505
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve834,850706,125442,1110
      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 Cost13,07013,82014,90014,75314,475
Total Classroom Instruction7,6158,0638,7138,5238,622
Classroom-Salaries and Benefits7,1657,7988,4008,2058,340
Classroom-General Supplies and Textbooks359213211224208
Classroom-Purchased Services and Other90531029474
Total Support Services2,0022,1502,2702,2292,053
Support Services-Salaries and Benefits1,8121,8801,9871,9521,793
Total Administrative Costs1,4251,5041,6151,6671,646
Administration-Salaries and Benefits1,2941,3691,4311,4471,464
Legal Costs00202820
Total Operations and Maintenance of Plant1,6581,7151,8901,9301,789
Operations & Maintenance of Plant-Salary & Ben.699820864940934
Total Food Services Costs40000
Total Extracurricular Costs367388411398366
Total Equipment Costs10910290
Employee Benefits as a % of Salaries27.628.429.22727.8

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
  • Joint Transportation - Passaic Co. Ed. Services Commission
  • Joint Transportation - Lakeland Regional High School
  • Joint ITV for Instruction - Hawthorne High School
  • Joint Maintenance & Disposal - Borough of Pompton Lakes
  • Joint Autistic Program (Middle School) - Ringwood Middle School
  • Joint Autistic Program (High School) - Lakeland Regional HS
  • Cooperative Purchasing - Ed. Data Services (LEA Glen Rock BOE)

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,063,451 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)641,712,901 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1003.4382 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,394,878 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)641,712,901 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1003.4899 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy22,063,451 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,470,241,823 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.5007 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy22,394,878 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,470,241,823 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.5232 (L)

 

Administrative Salaries
Employee Name: Maureen Kennedy 
Job TitleAdministrative Assistant 
Base Annual Salary80,485 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/1984 
  Ending Date of Contract 
  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 DaysIllness in Family 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: Nancy Ciavaglia 
Job TitleBusiness Administrator 
Base Annual Salary143,244 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/13/2007 
  Ending Date of Contract 
  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 DaysIllness in Family Days 
Benefits: 
Allowances9,060 
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: Terrance Brennan 
Job TitleSuperintendent 
Base Annual Salary197,180 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract03/01/2000 
  Ending Date of Contract 
  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: 
Allowances2,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,000 
  Retirement Plans
Contractual Post-Employment Benefits Amount50,000 
  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 Remuneration7,394 
  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: William Mariniello 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary99,093 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/08/2003 
  Ending Date of Contract 
  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 DaysIllness in Family 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