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User Friendly Budgets
2010

PASSAIC - PROSPECT PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time774766781
spacing
Pupils on Roll - Special Full-Time111117120
Private School Placements457
spacing
Pupils Sent to Other Dists-Spec Ed Prog337

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 621,017 751,765
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 80,000
Revenues from Local Sources:
Local Tax Levy 10-1210 2,389,174 2,425,012 2,485,637
Interest Earned on Capital Reserve Funds 10-1XXX 1,214 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 24,199 17,000 17,000
SUBTOTAL  2,414,587 2,444,012 2,504,637
Revenues from State Sources:
Extraordinary Aid 10-3131 34,371 0 0
Other State Aids 10-3XXX 6,438 0 0
Categorical Special Education Aid 10-3132 438,604 453,643 301,417
Equalization Aid 10-3176 6,487,500 5,606,749 6,798,358
Categorical Security Aid 10-3177 290,276 296,027 0
Categorical Transportation Aid 10-3121 28,455 36,325 0
SUBTOTAL  7,285,644 6,392,744 7,099,775
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 15,146 28,232 20,570
Equalization Aid - ARRA ESF 16-4520 0 46,319 0
Equalization Aid - ARRA GSF 17-4521 0 1,196,510 0
SUBTOTAL  15,146 1,271,061 20,570
Adjustment for Prior Year Encumbrances  0 102,843 0
Actual Revenues (Over)/Under Expenditures  -1,064,226 0 0
TOTAL OPERATING BUDGET  8,651,151 10,831,677 10,456,747
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 106 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 239,214 262,078 262,078
Other Restricted Entitlements 20-32XX 167,871 137,556 106,734
TOTAL REVENUES FROM STATE SOURCES  407,085 399,634 368,812
Revenues from Federal Sources:
Title I 20-4411-4416 602,923 849,616 410,800
Title II 20-4451-4455 0 0 24,751
Title IV 20-4471-4474 0 0 4,708
I.D.E.A. Part B (Handicapped) 20-4420-4429 239,000 554,410 183,853
Other 20-4XXX 45,063 69,968 502,385
TOTAL REVENUES FROM FEDERAL SOURCES  886,986 1,473,994 1,126,497
TOTAL GRANTS AND ENTITLEMENTS  1,294,177 1,873,628 1,495,309
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 196,028 195,184 252,603
TOTAL REVENUES FROM LOCAL SOURCES  196,028 195,184 252,603
TOTAL LOCAL REPAYMENT OF DEBT  196,028 195,185 252,603
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  196,029 195,185 252,603
TOTAL REVENUES/SOURCES  10,141,357 12,900,490 12,204,659
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  10,141,357 12,900,490 12,204,659

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,492,2933,527,4053,359,072
Special Education 11-2XX-100-XXX866,101945,414968,657
Basic Skills/Remedial 11-230-100-XXX138,688162,008137,625
Bilingual Education 11-240-100-XXX127,540150,685151,263
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,1004,0000
Community Services Programs/Operations 11-800-330-XXX23,10032,7600
Support Services:
Tuition 11-000-100-XXX424,769859,784708,667
Health Services 11-000-213-XXX46,25281,04259,830
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217221,812332,389334,146
Guidance 11-000-218-XXX136,834153,018154,473
Child Study Teams 11-000-219-XXX122,85688,782115,313
Educational Media Services - School Library 11-000-222-XXX79,92299,81282,282
Instructional Staff Training Services 11-000-223-XXX3752,0001,250
General Administration 11-000-230-XXX276,061446,460418,030
School Administration 11-000-240-XXX286,261331,292333,804
Central Svcs & Admin Info Technology 11-000-25X-XXX260,567313,922322,449
Operation and Maintenance of Plant Services 11-000-26X-XXX835,2901,163,949960,394
Student Transportation Services 11-000-270-XXX134,273471,400441,880
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,086,8741,612,3551,798,589
Food Services 11-000-310-XXX05,0000
Total Support Services Expenditures 3,912,1465,961,2055,731,107
TOTAL GENERAL CURRENT EXPENSE 8,562,96810,783,47710,347,724
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X72,61600
Facilities Acquisition and Construction Services 12-000-4XX-XXX0060,823
TOTAL CAPITAL EXPENDITURES 72,6162,00062,823
Transfer of Funds to Charter Schools 10-000-100-56X15,56746,20046,200
OPERATING BUDGET GRAND TOTAL 8,651,15110,831,67710,456,747
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10600
Preschool Education Aid:
Instruction 20-218-100-XXX0187,185197,240
Support Services 20-218-200-XXX074,89364,838
TOTAL PRESCHOOL EDUCATION AID 0262,078262,078
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX16,20118,29317,168
Nonpublic Auxiliary Services 20-XXX-XXX-XXX105,34548,66235,156
Nonpublic Handicapped Services 20-XXX-XXX-XXX9,35936,26819,227
Nonpublic Nursing Services 20-XXX-XXX-XXX24,39521,69323,175
Nonpublic Technology Initiative 20-XXX-XXX-XXX12,19112,64012,008
Other Special Projects 20-XXX-XXX-XXX239,59400
Total State Projects 407,085399,634368,812
Federal Projects:
Title I 20-XXX-XXX-XXX602,923849,616410,800
Title II 20-XXX-XXX-XXX0024,751
Title IV 20-XXX-XXX-XXX004,708
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX239,000554,410183,853
Other Special Projects 20-XXX-XXX-XXX45,06369,968502,385
Total Federal Projects 886,9861,473,9941,126,497
TOTAL GRANTS AND ENTITLEMENTS 1,294,1771,873,6281,495,309
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX196,029195,185252,603
TOTAL REPAYMENT OF DEBT 196,029195,185252,603
Total Expenditures 10,141,35712,900,49012,204,659
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 10,141,35712,900,49012,204,659

 

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 Budget277,748290,80900
  Repayment of Debt10-1-1
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve370,344671,558673,558675,558
      Adult Education Programs0000
      Maintenance Reserve0170,000170,000170,000
      Legal Reserve1,205,7661,372,782751,7650
      Tuition Reserve080,00080,0000
      Current Expense Emergency Reserve0250,000250,000250,000
  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 Cost9,2129,04811,08611,00210,534
Total Classroom Instruction6,3806,1507,0787,0066,819
Classroom-Salaries and Benefits6,0795,7336,6356,5186,329
Classroom-General Supplies and Textbooks293406428473475
Classroom-Purchased Services and Other811151515
Total Support Services9937901,0581,0431,070
Support Services-Salaries and Benefits742638793779844
Total Administrative Costs1,0101,0721,4441,4671,458
Administration-Salaries and Benefits8258781,0861,0951,136
Legal Costs00232323
Total Operations and Maintenance of Plant8271,0011,4521,4271,187
Operations & Maintenance of Plant-Salary & Ben.277355534516512
Total Food Services Costs00060
Total Extracurricular Costs44660
Total Equipment Costs1082000
Employee Benefits as a % of Salaries21.819.226.726.729.9

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
  • VARIOUS COMMUNITY GROUPS USE THE SCHOOL FACILITIES, INCLUDING GIRL SCOUTS
  • , BOY SCOUTS, ADULT VOLLEYBALL AND BASKETBALL, THE BOARD OF RECREATION'S
  • DROP-IN PROGRAM, THE AMERICAN LEGION, THE MAYOR'S WELLNESS PROGRAM, AND T
  • HE PTA. IN ADDITION, THE SCHOOL SISTRICT CONTRACTS WITH THE PASSAIC COUNT
  • Y EDUCATIONAL SERVICE COMMISSION FOR VARIOUS SERVICES SUCH AS SPECIAL EDU
  • CATION TRANSPORTATION, THE SUBSTITUTE REGISTRY, NONPUBLIC NURSING SERVICE
  • S, AND OTHER SPECIALISTS INVOLVED WITH SPECIALIZED PROGRAMS. MOREOVER, TH
  • E BOROUGH'S DEPARTMENT OF PUBLIC WORKS PROVIDES SNOW PLOWING FOR THE SCHO
  • OL PARKING LOT; THERE IS ALSO AN AGREEMENT WITH THE BOROUGH FOR GARBAGE R
  • EMOVAL AND RECYCLING. FUTHERMORE, AN INTERLOCAL AGREEMENT EXISTS WITH NOR
  • TH JERSEY SHARED TECHNOLOGY SERVICES AT PASSAIC COUNTY MANCHESTER REGIONA
  • L HIGH SCHOOL FOR A TECHNOLOGY DIRECTOR AND HIS SERVICES FOR ALL STAFF ME
  • MBERS AT THE SCHOOL. IN THE SAME MANNER, TRANSPORTATION SERVICES ARE ALSO
  • COMBINED WITH MANCHESTER FOR THE DISTRICT'S GIFTED AND TALENTED STUDENT
  • EVENTS THROUGHOUT THE YEAR. THE SCHOOL DISTRICT ALSO PARTICIPATES IN THE
  • ACES PROGRAM FOR THE PURCHASE OF GAS AS A COMMODITY AS WELL AS TAKES PART
  • IN THE FEDERAL E-RATE PROGRAM FOR DISCOUNTED TELECOMUNICATIONS.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,485,637 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)181,767,750 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.3675 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,738,240 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)181,767,750 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.5064 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,485,637 (G)
Estimated Equalized Valuation (as of 10/01/2009)392,754,281 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6329 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,738,240 (J)
Estimated Equalized Valuation (as of 10/01/2009)392,754,281 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6972 (L)

 

Administrative Salaries
Employee Name: DR. JAMES F BARRIALE 
Job TitleSuperintendent 
Base Annual Salary196,302 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances2,040 
Bonuses7,500 
Stipends21,000 
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: MR. MICHAEL JORDAN 
Job TitleBusiness Administrator BOARD SECRETARY 
Base Annual Salary100,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/22/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 10 
  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: 
Allowances1,155 
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: MRS. ALLISON ANGERMEYER 
Job TitlePrincipal 
Base Annual Salary131,002 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances1,040 
Bonuses6,500 
Stipends10,000 
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: MRS. CATHERINE D'ARRIGO 
Job TitleVice Principal 
Base Annual Salary84,000 
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 Days240 
  Contracted Number of Annual Vacation Days 10 
  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