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User Friendly Budgets
2010

UNION - LINDEN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,2605,1985,244
Pupils on Roll Regular Shared-Time324555
spacing
Pupils on Roll - Special Full-Time864837835
Pupils on Roll - Special Shared-Time374045
Private School Placements124109124
spacing
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog495460
Pupils Received310
Pupils in State Facilities131616

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,500,000 3,500,000
Withdrawal from Emergency Rsv for Excess 10-312 0 4,644 0
Withdrawal from Cap Res-for Local Share 10-307 0 20,535 1,000,000
Withdrawal from Maint. Reserve 10-310 0 196 400,000
Transfers from Other Funds 10-5200 -83,179 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 71,631,468 74,190,234 77,779,082
Tuition 10-1300 94,244 34,243 0
Interest Earned on Current Expense Emergency Res 10-1XXX 5,213 4,644 1,275
Interest Earned on Maintenance Reserve 10-1XXX 260 196 590
Interest Earned on Capital Reserve Funds 10-1XXX 25,167 20,535 6,570
Unrestricted Miscellaneous Revenues 10-1XXX 533,360 598,791 500,000
SUBTOTAL  72,289,712 74,848,643 78,287,517
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 2,232 1,209 0
Extraordinary Aid 10-3131 926,718 471,000 750,000
Other State Aids 10-3XXX 1,192,656 0 0
Categorical Special Education Aid 10-3132 3,400,482 3,463,819 1,023,816
Equalization Aid 10-3176 15,849,356 13,811,799 16,925,156
Categorical Security Aid 10-3177 1,651,447 1,682,512 0
Categorical Transportation Aid 10-3121 906,042 1,079,936 0
SUBTOTAL  23,928,933 20,510,275 18,698,972
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 192,044 116,903
Equalization Aid - ARRA ESF 16-4520 0 2,947,512 0
Equalization Aid - ARRA GSF 17-4521 0 114,103 0
SUBTOTAL  0 3,253,659 116,903
Adjustment for Prior Year Encumbrances  0 295,442 0
Actual Revenues (Over)/Under Expenditures  143,283 0 0
TOTAL OPERATING BUDGET  96,278,749 103,433,394 102,003,392
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 253,932 150,000 50,000
Revenues from State Sources:
Early Childhood Program Aid 20-3211 1,099,642 0 0
Preschool Education Aid 20-3218 0 1,140,841 2,021,175
Other Restricted Entitlements 20-32XX 346,911 305,372 259,566
TOTAL REVENUES FROM STATE SOURCES  1,446,553 1,446,213 2,280,741
Revenues from Federal Sources:
Title I 20-4411-4416 802,692 1,174,795 998,576
Title II 20-4451-4455 0 0 199,091
Title III 20-4491-4494 0 0 68,036
Title IV 20-4471-4474 0 0 17,479
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,514,259 1,502,204 1,276,873
Vocational Education 20-4430 48,815 0 0
Adult Basic Education 20-4440 161,223 141,610 101,150
Other 20-4XXX 1,824,695 3,518,499 425,000
TOTAL REVENUES FROM FEDERAL SOURCES  4,351,684 6,337,108 3,086,205
TOTAL GRANTS AND ENTITLEMENTS  6,052,169 7,933,321 5,416,946
TOTAL REVENUES/SOURCES  102,330,918 111,366,715 107,420,338
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  102,330,918 111,366,715 107,420,338

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX26,842,15827,738,07327,166,994
Special Education 11-2XX-100-XXX7,234,2057,941,6807,334,486
Basic Skills/Remedial 11-230-100-XXX739,550769,910335,759
Bilingual Education 11-240-100-XXX1,291,4911,368,2641,377,058
Vocational Programs - Local 11-3XX-100-XXX862,677988,871804,988
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX149,305303,228306,226
School Sponsored Athletics 11-402-100-XXX649,344774,000705,720
Before/After School Programs 11-421-XXX-XXX098,1000
Alternative Education Programs 11-423-XXX-XXX0160,000160,000
Support Services:
Tuition 11-000-100-XXX10,482,98711,748,66511,485,408
Attendance and Social Work Services 11-000-211-XXX134,680137,75282,475
Health Services 11-000-213-XXX1,057,5281,135,7671,179,801
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217707,728774,840803,000
Guidance 11-000-218-XXX1,020,0661,075,7361,036,327
Child Study Teams 11-000-219-XXX2,385,3632,663,8472,493,898
Improvement of Instructional Services 11-000-221-XXX2,230,4402,522,8762,226,602
Educational Media Services - School Library 11-000-222-XXX780,7831,081,204793,086
Instructional Staff Training Services 11-000-223-XXX56,675102,417101,790
General Administration 11-000-230-XXX1,663,7841,792,2421,819,955
School Administration 11-000-240-XXX3,136,4103,414,8693,291,784
Central Svcs & Admin Info Technology 11-000-25X-XXX1,951,9912,034,7222,057,022
Interest Earned on Maintenance Reserve 10-6060196590
Operation and Maintenance of Plant Services 11-000-26X-XXX9,423,42710,537,63910,299,962
Student Transportation Services 11-000-270-XXX5,582,0565,179,0424,998,692
Interest Earned on Current Expense Emergency Res 10-60704,6441,275
Personal Services - Employee Benefits 11-XXX-XXX-2XX14,762,72415,734,00017,246,121
Total Support Services Expenditures 55,376,64259,935,61859,915,923
TOTAL GENERAL CURRENT EXPENSE 93,145,372100,082,58498,109,019
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604020,5356,570
Equipment 12-XXX-XXX-73X125,213285,550175,920
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,580,5222,625,5252,542,388
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931001,000,000
TOTAL CAPITAL EXPENDITURES 2,705,7352,931,6103,724,878
Summer School:
Instruction 13-422-100-XXX392,469419,200151,080
Total Summer School 392,469419,200151,080
Other Special Schools:
Instruction 13-4XX-100-XXX34,00000
Total Other Special Schools 34,00000
Adult Education - Local:
Instruction 13-602-100-XXX1,17300
Total Adult Education - Local 1,17300
TOTAL SPECIAL SCHOOLS 427,642419,200151,080
Transfer of Funds to Charter Schools 10-000-100-56X0018,415
OPERATING BUDGET GRAND TOTAL 96,278,749103,433,394102,003,392
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX253,932150,00050,000
Preschool Education Aid:
Instruction 20-218-100-XXX947,817972,5211,738,473
Support Services 20-218-200-XXX151,825168,320282,702
TOTAL PRESCHOOL EDUCATION AID 1,099,6421,140,8412,021,175
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,01512,56410,679
Nonpublic Auxiliary Services 20-XXX-XXX-XXX201,224195,29870,219
Nonpublic Handicapped Services 20-XXX-XXX-XXX71,42582,610166,003
Nonpublic Nursing Services 20-XXX-XXX-XXX22,15714,90012,665
Nonpublic Technology Initiative 20-XXX-XXX-XXX8,44800
Other Special Projects 20-XXX-XXX-XXX31,64200
Total State Projects 1,446,5531,446,2132,280,741
Federal Projects:
Title I 20-XXX-XXX-XXX802,6921,174,795998,576
Title II 20-XXX-XXX-XXX00199,091
Title III 20-XXX-XXX-XXX0068,036
Title IV 20-XXX-XXX-XXX0017,479
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,514,2591,502,2041,276,873
Vocational Education 20-XXX-XXX-XXX48,81500
Adult Basic Education 20-XXX-XXX-XXX161,223141,610101,150
Other Special Projects 20-XXX-XXX-XXX1,824,6953,518,499425,000
Total Federal Projects 4,351,6846,337,1083,086,205
TOTAL GRANTS AND ENTITLEMENTS 6,052,1697,933,3215,416,946
Total Expenditures 102,330,918111,366,715107,420,338
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 102,330,918111,366,715107,420,338

 

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 Budget1,620,6029433,500,943943
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,664,1343,884,3013,884,3012,890,871
      Adult Education Programs0000
      Maintenance Reserve25,437425,697425,69726,287
      Legal Reserve4,413,9944,500,00000
      Tuition Reserve0000
      Current Expense Emergency Reserve1,000,430920,388920,388921,663
  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 Cost11,84412,67713,17413,81613,581
Total Classroom Instruction7,1667,7387,8858,2998,250
Classroom-Salaries and Benefits6,8037,3577,5517,9387,898
Classroom-General Supplies and Textbooks261283231251224
Classroom-Purchased Services and Other10297103109127
Total Support Services1,6811,7111,8951,9621,836
Support Services-Salaries and Benefits1,4891,5211,6711,7281,599
Total Administrative Costs1,1831,3011,3051,3571,354
Administration-Salaries and Benefits9219929991,0331,050
Legal Costs00474949
Total Operations and Maintenance of Plant1,6371,7551,8651,9671,931
Operations & Maintenance of Plant-Salary & Ben.9501,0491,0421,0781,042
Total Food Services Costs00000
Total Extracurricular Costs160153203210200
Total Equipment Costs2320454729
Employee Benefits as a % of Salaries25.527.528.827.431.7

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
  • The following are services shared with the City of Linden:
  • Garbage Removal/Recycling
  • Gasoline for vehicles
  • Maintenance of Athletic Fields
  • Facilities for City Athletic Programs
  • Maintenance of Athletic Fields
  • Snow removal
  • Sidewalk/Tree Maintenance

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy77,779,082 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,819,342,144 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.7588 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy77,779,082 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,819,342,144 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.7588 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy77,779,082 (G)
Estimated Equalized Valuation (as of 10/01/2009)6,127,658,868 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.2693 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy77,779,082 (J)
Estimated Equalized Valuation (as of 10/01/2009)6,127,658,868 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.2693 (L)

 

Administrative Salaries
Employee Name: Diana Braisted 
Job TitleAssistant Superintendent 
Base Annual Salary146,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/15/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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 15 
  Description of Other Contracted Non-working Days12 Month Employee Calendar 
Benefits: 
Allowances1,430 
Bonuses1,900 
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: Donald DeGroot 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary127,628 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/11/2002 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  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 26 
  Description of Other Contracted Non-working Days12 Month Employee Calend/Comp 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans7,748 
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: Janet Tuohy 
Job TitleInformation Technology 
Base Annual Salary83,456 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/1999 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 21 
  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 15 
  Description of Other Contracted Non-working Days12 Month Employee Calendar 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans4,556 
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: Kathleen A. Gaylord 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary153,885 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/1999 
  Ending Date of Contract 
  Contracted Number of Annual Work Days261 
  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 15 
  Description of Other Contracted Non-working Days12 Month Employee Calendar 
Benefits: 
Allowances2,630 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans4,000 
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: Lawrence Miranda 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary107,521 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/1980 
  Ending Date of Contract 
  Contracted Number of Annual Work Days261 
  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 15 
  Description of Other Contracted Non-working Days12 Month Employee Calendar 
Benefits: 
Allowances300 
Bonuses1,200 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans5,859 
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: Rocco G. Tomazic 
Job TitleSuperintendent 
Base Annual Salary189,280 
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 Contract12/30/2012 
  Contracted Number of Annual Work Days261 
  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 15 
  Description of Other Contracted Non-working Days12 Month Employee Calendar 
Benefits: 
Allowances2,270 
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