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User Friendly Budgets
2010

UNION - MOUNTAINSIDE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time685720738
spacing
Pupils on Roll - Special Full-Time716977
Private School Placements8816
spacing
Pupils Sent to Other Districts-Reg Prog228226212
Pupils Sent to Other Dists-Spec Ed Prog263225
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 573,338 742,027
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 111,238
Withdrawal from Cap Res-for Local Share 10-307 0 390,135 390,323
Withdrawal from Maint. Reserve 10-310 0 83,000 87,700
Revenues from Local Sources:
Local Tax Levy 10-1210 12,162,524 12,600,375 13,104,390
Tuition 10-1300 27,980 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 8,411 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 660,149 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 48,816 20,001 20,000
SUBTOTAL  12,907,880 12,620,876 13,124,890
Revenues from State Sources:
Extraordinary Aid 10-3131 236,574 107,539 53,790
Other State Aids 10-3XXX 19,435 0 0
Categorical Special Education Aid 10-3132 476,667 431,768 58,067
Categorical Security Aid 10-3177 37,966 75,135 0
Categorical Transportation Aid 10-3121 193,214 273,552 0
SUBTOTAL  963,856 887,994 111,857
Adjustment for Prior Year Encumbrances  0 2,830 0
Actual Revenues (Over)/Under Expenditures  477,370 0 0
TOTAL OPERATING BUDGET  14,349,106 14,558,173 14,568,035
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 174,049 166,229 268,569
Other 20-4XXX 14,775 22,595 28,989
TOTAL REVENUES FROM FEDERAL SOURCES  188,824 188,824 297,558
TOTAL GRANTS AND ENTITLEMENTS  188,824 188,824 297,558
REPAYMENT OF DEBT
Transfers from Capital Reserve 40-5210 389,360 390,135 390,323
TOTAL LOCAL REPAYMENT OF DEBT  389,360 390,135 390,323
TOTAL REPAYMENT OF DEBT  389,360 390,135 390,323
TOTAL REVENUES/SOURCES  14,927,290 15,137,132 15,255,916
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 389,360 390,135 390,323
TOTAL REVENUES/SOURCES NET OF TRANSFERS  14,537,930 14,746,997 14,865,593

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,238,1994,157,3493,830,107
Special Education 11-2XX-100-XXX522,949524,776545,030
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX36,55142,73841,015
School Sponsored Athletics 11-402-100-XXX52,76953,69524,223
Support Services:
Tuition 11-000-100-XXX3,931,2753,964,6954,424,677
Health Services 11-000-213-XXX108,439123,024127,894
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217390,812423,077307,965
Guidance 11-000-218-XXX71,69291,04764,439
Child Study Teams 11-000-219-XXX337,103427,546385,935
Improvement of Instructional Services 11-000-221-XXX113,385128,619117,660
Educational Media Services - School Library 11-000-222-XXX284,768172,899129,665
Instructional Staff Training Services 11-000-223-XXX6,4118,0008,000
General Administration 11-000-230-XXX341,523367,683333,046
School Administration 11-000-240-XXX335,453384,372358,287
Central Svcs & Admin Info Technology 11-000-25X-XXX215,986237,907224,206
Operation and Maintenance of Plant Services 11-000-26X-XXX854,335932,895911,537
Student Transportation Services 11-000-270-XXX635,909662,184609,627
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,430,4181,412,0651,702,812
Total Support Services Expenditures 9,057,5099,336,0139,705,750
TOTAL GENERAL CURRENT EXPENSE 13,907,97714,114,57114,146,125
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X11,5373,1380
Facilities Acquisition and Construction Services 12-000-4XX-XXX0019,658
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933389,360390,135390,323
TOTAL CAPITAL EXPENDITURES 400,897393,773410,481
Summer School:
Instruction 13-422-100-XXX40,23249,82911,429
Total Summer School 40,23249,82911,429
TOTAL SPECIAL SCHOOLS 40,23249,82911,429
OPERATING BUDGET GRAND TOTAL 14,349,10614,558,17314,568,035
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX174,049166,229268,569
Other Special Projects 20-XXX-XXX-XXX14,77522,59528,989
Total Federal Projects 188,824188,824297,558
TOTAL GRANTS AND ENTITLEMENTS 188,824188,824297,558
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX389,360390,135390,323
TOTAL REPAYMENT OF DEBT 389,360390,135390,323
Total Expenditures 14,927,29015,137,13215,255,916
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 14,537,93014,746,99714,865,593

 

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 Budget601,935466,298277,851100,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,314,251933,302543,667153,844
      Adult Education Programs0000
      Maintenance Reserve280,000245,339162,33974,639
      Legal Reserve838,934970,453564,1760
      Tuition Reserve0000
      Current Expense Emergency Reserve250,000189,528189,52878,290
  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 Cost12,20712,27712,40912,29111,450
Total Classroom Instruction7,5257,5517,2947,1406,778
Classroom-Salaries and Benefits7,3417,3217,0366,8976,553
Classroom-General Supplies and Textbooks157198206191175
Classroom-Purchased Services and Other2732535250
Total Support Services2,0031,9832,0112,0001,693
Support Services-Salaries and Benefits1,4491,4581,5641,4801,358
Total Administrative Costs1,2991,3571,3471,4331,355
Administration-Salaries and Benefits1,0161,0361,0401,0191,076
Legal Costs00428339
Total Operations and Maintenance of Plant1,2441,2341,3221,2931,250
Operations & Maintenance of Plant-Salary & Ben.641630642632613
Total Food Services Costs00000
Total Extracurricular Costs123141150146100
Total Equipment Costs3615040
Employee Benefits as a % of Salaries24.821.520.721.227.4

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
  • Snow removal and sanding of district parking areas and roadways is
  • provided by the Boro of Mountainside in exchange for no fee access to
  • district indoor facilities by the Boro Rec. Dept. on nights/weekends.
  • The Boro shares a portion of fields maintenance costs with the district
  • in exchange for Boro Rec. Dept. acces to playing fields.The Boro has
  • provided a small k-2 playground at the Deerfield School.
  • When appropriate the district has entered into joint tranportation
  • contracts with other school districts.
  • The district is a member of the Morris-Union Jointure, a consortium of
  • districts established to provide various edcuation services.The district
  • is a member of SAIF and NJSBAIG , which are consortiums of districts
  • sharing insurance services.
  • The district utilizes the Union County Educational Services Commission
  • for various edcuational services.
  • The district is a member of EDS, a consortium of districts sharing
  • purchasing services.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,104,390 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)489,567,389 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.6767 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,104,390 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)489,567,389 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.6767 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy13,104,390 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,866,857,035 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7019 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,104,390 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,866,857,035 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7019 (L)

 

Administrative Salaries
Employee Name: Charles Bryant 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary97,500 
Full Time Equivalents (FTE)0.6 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/24/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days150 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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: Dr.Jeanette Baubles 
Job TitleSuperintendent Principal 
Base Annual Salary140,805 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/14/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances5,300 
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: Robert Phillips 
Job TitlePrincipal 
Base Annual Salary122,031 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/11/2008 
  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: 
Allowances1,000 
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: Roderic McLaughlin 
Job TitleBusiness Administrator 
Base Annual Salary135,722 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2005 
  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: 
Allowances1,375 
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: Thomas Conroy 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary108,974 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/23/2006 
  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: 
Allowances1,000 
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: Wayne DeVico 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary81,403 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/08/1991 
  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: 
Allowances75 
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