>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>SOMERSET  >>NORTH PLAINFIELD BORO

User Friendly Budgets
2010

SOMERSET - NORTH PLAINFIELD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,7092,7912,755
Pupils on Roll Regular Shared-Time424747
Pupils on Roll Reg Accr. Adult High Sch9651,0650
spacing
Pupils on Roll - Special Full-Time380389385
Pupils on Roll - Special Shared-Time977
Private School Placements505280
spacing
Pupils Sent to Contracted Preschool Prog96101106
Pupils Sent to Other Dists-Spec Ed Prog202020
Pupils Received011
Pupils in State Facilities722

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,130,605 2,297,571
Withdrawal from Cap Res-for Local Share 10-307 0 0 155,000
Revenues from Local Sources:
Local Tax Levy 10-1210 25,814,619 25,814,619 26,847,204
Interest Earned on Capital Reserve Funds 10-1XXX 900 2,500 0
Unrestricted Miscellaneous Revenues 10-1XXX 164,589 60,000 40,000
SUBTOTAL  25,980,108 25,877,119 26,887,204
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 1,044,576 0 0
Extraordinary Aid 10-3131 181,834 0 100,002
Categorical Special Education Aid 10-3132 1,765,009 1,827,850 516,751
Equalization Aid 10-3176 20,592,333 17,807,298 21,597,185
Categorical Security Aid 10-3177 826,737 885,446 0
Categorical Transportation Aid 10-3121 285,038 337,342 0
SUBTOTAL  24,695,527 20,857,936 22,213,938
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 3,464 77,376 42,511
Equalization Aid - ARRA ESF 16-4520 0 3,800,173 0
Equalization Aid - ARRA GSF 17-4521 0 147,110 0
SUBTOTAL  3,464 4,024,659 42,511
Adjustment for Prior Year Encumbrances  0 477,682 0
Actual Revenues (Over)/Under Expenditures  -610,678 0 0
TOTAL OPERATING BUDGET  50,068,421 54,368,001 51,596,224
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 17,034 0 0
Revenues from State Sources:
Early Childhood Program Aid 20-3211 665,659 0 0
Preschool Education Aid 20-3218 0 676,020 711,600
Other Restricted Entitlements 20-32XX 79,138 159,963 146,708
TOTAL REVENUES FROM STATE SOURCES  744,797 835,983 858,308
Revenues from Federal Sources:
Title I 20-4411-4416 517,210 517,364 472,861
Title II 20-4451-4455 0 0 130,260
Title III 20-4491-4494 0 0 50,408
Title IV 20-4471-4474 0 0 9,891
I.D.E.A. Part B (Handicapped) 20-4420-4429 787,196 803,265 795,681
Other 20-4XXX 235,119 207,067 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,539,525 1,527,696 1,459,101
TOTAL GRANTS AND ENTITLEMENTS  2,301,356 2,363,679 2,317,409
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 21,001 5,486
Revenues from Local Sources:
Local Tax Levy 40-1210 1,306,138 1,367,940 1,366,174
Miscellaneous 40-1XXX 5,486 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,311,624 1,367,940 1,366,174
TOTAL LOCAL REPAYMENT OF DEBT  1,311,624 1,388,941 1,371,660
Actual Revenues (Over)/Under Expenditures  71,036 0 0
TOTAL REPAYMENT OF DEBT  1,382,660 1,388,941 1,371,660
TOTAL REVENUES/SOURCES  53,752,437 58,120,621 55,285,293
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  53,752,437 58,120,621 55,285,293

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,342,18715,461,92614,808,526
Special Education 11-2XX-100-XXX2,914,3173,116,4503,028,988
Basic Skills/Remedial 11-230-100-XXX917,100979,420869,475
Bilingual Education 11-240-100-XXX748,600833,035686,170
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX173,830227,295131,801
School Sponsored Athletics 11-402-100-XXX521,492649,744475,059
Summer School 11-422-XXX-XXX0010,000
Support Services:
Tuition 11-000-100-XXX2,854,5883,851,5443,771,978
Attendance and Social Work Services 11-000-211-XXX51,53758,13867,788
Health Services 11-000-213-XXX523,016547,849556,209
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217578,190638,661655,090
Guidance 11-000-218-XXX1,013,2861,055,426972,498
Child Study Teams 11-000-219-XXX1,289,4221,410,8451,319,453
Improvement of Instructional Services 11-000-221-XXX1,204,1821,319,8131,339,323
Educational Media Services - School Library 11-000-222-XXX750,489802,225796,855
Instructional Staff Training Services 11-000-223-XXX27,92778,73778,600
General Administration 11-000-230-XXX1,035,1971,203,2581,347,590
School Administration 11-000-240-XXX1,574,4641,632,6511,584,093
Central Svcs & Admin Info Technology 11-000-25X-XXX366,967403,554339,667
Operation and Maintenance of Plant Services 11-000-26X-XXX5,461,6645,666,9785,193,314
Student Transportation Services 11-000-270-XXX1,433,1511,596,1511,545,964
Personal Services - Employee Benefits 11-XXX-XXX-2XX7,390,2638,350,5578,828,284
Food Services 11-000-310-XXX022,0000
Total Support Services Expenditures 25,554,34328,638,38728,396,706
TOTAL GENERAL CURRENT EXPENSE 45,171,86949,906,25748,406,725
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,5000
Equipment 12-XXX-XXX-73X651,419197,8840
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,419,3093,349,6742,696,912
TOTAL CAPITAL EXPENDITURES 4,070,7283,550,0582,696,912
Summer School:
Instruction 13-422-100-XXX42,84873,0000
Total Summer School 42,84873,0000
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX354,512368,500167,000
Support Services 13-601-200-XXX349,385390,165233,000
Total Accredited Evening/Adult HS/Post-Grad. 703,897758,665400,000
TOTAL SPECIAL SCHOOLS 746,745831,665400,000
Transfer of Funds to Charter Schools 10-000-100-56X79,07980,02192,587
OPERATING BUDGET GRAND TOTAL 50,068,42154,368,00151,596,224
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX17,03400
Preschool Education Aid:
Instruction 20-218-100-XXX580,721186,245179,692
Support Services 20-218-200-XXX84,938489,775531,908
TOTAL PRESCHOOL EDUCATION AID 665,659676,020711,600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,89813,89812,044
Nonpublic Auxiliary Services 20-XXX-XXX-XXX054,2920
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,24763,2930
Nonpublic Nursing Services 20-XXX-XXX-XXX18,76018,76014,282
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,7209,7200
Other Special Projects 20-XXX-XXX-XXX8,5130120,382
Total State Projects 744,797835,983858,308
Federal Projects:
Title I 20-XXX-XXX-XXX517,210517,364472,861
Title II 20-XXX-XXX-XXX00130,260
Title III 20-XXX-XXX-XXX0050,408
Title IV 20-XXX-XXX-XXX009,891
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX787,196803,265795,681
Other Special Projects 20-XXX-XXX-XXX235,119207,0670
Total Federal Projects 1,539,5251,527,6961,459,101
TOTAL GRANTS AND ENTITLEMENTS 2,301,3562,363,6792,317,409
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,382,6601,388,9411,371,660
TOTAL REPAYMENT OF DEBT 1,382,6601,388,9411,371,660
Total Expenditures 53,752,43758,120,62155,285,293
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 53,752,43758,120,62155,285,293

 

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 Budget881,4641,001,3681,001,3681,001,368
  Repayment of Debt97,52326,4875,4860
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve167,462168,362170,86215,862
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,015,8015,428,1762,297,5710
      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 Cost12,67013,35114,10413,96613,586
Total Classroom Instruction7,2797,7148,1498,0377,947
Classroom-Salaries and Benefits6,9427,2647,8077,6917,624
Classroom-General Supplies and Textbooks182235232231224
Classroom-Purchased Services and Other15521611111499
Total Support Services2,1112,1702,3262,2972,311
Support Services-Salaries and Benefits1,9671,9812,1392,1072,093
Total Administrative Costs1,1181,1271,2131,2101,142
Administration-Salaries and Benefits897901946944948
Legal Costs0010810663
Total Operations and Maintenance of Plant1,8422,0011,9982,0061,903
Operations & Maintenance of Plant-Salary & Ben.1,1071,2301,1411,1241,131
Total Food Services Costs00770
Total Extracurricular Costs252264325324226
Total Equipment Costs3921050620
Employee Benefits as a % of Salaries24.324.826.226.429.7

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
  • Cooperative Gasoline Purchasing
  • Cooperative Road Hazard Supplies Purchasing
  • Cooperative Energy Bid through ACES
  • Cooperative Bid for Communitation through ACT
  • Cooperative Bid for Property and Casulity Insurance through Diploma Fund
  • Cooperative Bid for various school services and supplies through Ed Data
  • Borough use of recreactional facilities
  • Cooperative Bid for Banking Services through N.Middlesex Banking Alliance

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,847,204 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,784,013,785 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.5049 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,213,378 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,784,013,785 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.5815 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy26,847,204 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,833,865,469 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.4640 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,213,378 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,833,865,469 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.5385 (L)

 

Administrative Salaries
Employee Name: Dr. Marilyn Birnbaum 
Job TitleSuperintendent 
Base Annual Salary214,636 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2004 
  Ending Date of Contract06/30/2009 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days13 
  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
Bonuses1,500 
Stipends2,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,355 
  Retirement Plans3,500 
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: Dr. Robert Rich 
Job TitleAssistant Superintendent 
Base Annual Salary172,819 
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 24 
  Contracted Number of Annual Sick Days13 
  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
Bonuses1,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans5,500 
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. Darrell Taylor 
Job TitleInformation Technology 
Base Annual Salary77,983 
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 20 
  Contracted Number of Annual Sick Days13 
  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: Mr. Donald Sternberg 
Job TitleBusiness Administrator 
Base Annual Salary144,200 
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 Days13 
  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: Mr. Ed Ostroff 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary102,508 
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 20 
  Contracted Number of Annual Sick Days13 
  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: Ms. Florence Ward 
Job TitleSecretary 
Base Annual Salary84,069 
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 20 
  Contracted Number of Annual Sick Days13 
  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: Ms. Joanne Santonastaso 
Job TitleSecretary 
Base Annual Salary76,548 
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 20 
  Contracted Number of Annual Sick Days13 
  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