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User Friendly Budgets
2010

UNION - SUMMIT CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,3763,4463,526
Pupils on Roll Regular Shared-Time1099
spacing
Pupils on Roll - Special Full-Time415431431
Pupils on Roll - Special Shared-Time131212
Private School Placements292727
spacing
Pupils Sent to Other Dists-Spec Ed Prog151313
Pupils Received444

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 1,605,314
Transfers from Other Funds 10-5200 0 473,406 0
Revenues from Local Sources:
Local Tax Levy 10-1210 55,419,648 56,808,725 59,646,434
Tuition 10-1300 0 50,000 134,368
Unrestricted Miscellaneous Revenues 10-1XXX 525,305 175,000 125,000
SUBTOTAL  55,944,953 57,033,725 59,905,802
Revenues from State Sources:
Extraordinary Aid 10-3131 253,644 139,073 190,534
Categorical Special Education Aid 10-3132 2,075,843 2,113,935 0
Categorical Security Aid 10-3177 96,823 317,048 0
Categorical Transportation Aid 10-3121 128,941 156,450 0
SUBTOTAL  2,555,251 2,726,506 190,534
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 20,912 23,312
SUBTOTAL  0 20,912 23,312
Adjustment for Prior Year Encumbrances  0 154,323 0
Actual Revenues (Over)/Under Expenditures  -2,345,710 0 0
TOTAL OPERATING BUDGET  56,154,494 60,408,872 61,724,962
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 553,398 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 236,762 212,189 180,361
TOTAL REVENUES FROM STATE SOURCES  236,762 212,189 180,361
Revenues from Federal Sources:
Title I 20-4411-4416 152,717 145,678 123,826
Title II 20-4451-4455 0 0 68,621
Title III 20-4491-4494 0 0 43,934
Title IV 20-4471-4474 0 0 14,913
I.D.E.A. Part B (Handicapped) 20-4420-4429 685,881 734,534 624,354
Other 20-4XXX 116,329 157,128 0
TOTAL REVENUES FROM FEDERAL SOURCES  954,927 1,037,340 881,739
TOTAL GRANTS AND ENTITLEMENTS  1,745,087 1,249,529 1,062,100
TOTAL REVENUES/SOURCES  57,899,581 61,658,401 62,787,062
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  57,899,581 61,658,401 62,787,062

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX21,109,24322,115,52022,265,931
Special Education 11-2XX-100-XXX4,534,1964,864,5025,064,206
Basic Skills/Remedial 11-230-100-XXX755,095805,254838,649
Bilingual Education 11-240-100-XXX427,935423,838435,842
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX253,744279,908234,011
School Sponsored Athletics 11-402-100-XXX1,003,980936,485979,943
Other Instructional Programs 11-4XX-100-XXX87,25824,39914,399
Summer School 11-422-XXX-XXX036,51250,469
Support Services:
Tuition 11-000-100-XXX1,884,0312,358,1943,118,610
Attendance and Social Work Services 11-000-211-XXX2,0003,1630
Health Services 11-000-213-XXX630,871689,376717,033
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217868,634584,515602,754
Guidance 11-000-218-XXX969,7771,052,4851,046,582
Child Study Teams 11-000-219-XXX1,209,0951,373,5911,418,851
Improvement of Instructional Services 11-000-221-XXX194,913217,329241,978
Educational Media Services - School Library 11-000-222-XXX965,2951,012,5411,024,468
Instructional Staff Training Services 11-000-223-XXX28,68281,09562,250
General Administration 11-000-230-XXX1,278,7671,284,2191,172,405
School Administration 11-000-240-XXX2,865,0612,883,4112,887,071
Central Svcs & Admin Info Technology 11-000-25X-XXX1,090,9541,123,3971,139,947
Operation and Maintenance of Plant Services 11-000-26X-XXX5,199,5315,310,8945,293,453
Student Transportation Services 11-000-270-XXX871,7951,151,1781,092,960
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,813,32610,219,55810,853,538
Total Support Services Expenditures 26,872,73229,344,94630,671,900
TOTAL GENERAL CURRENT EXPENSE 55,044,18358,831,36460,555,350
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604350,00000
Equipment 12-XXX-XXX-73X27,054672,4820
Facilities Acquisition and Construction Services 12-000-4XX-XXX733,257884,4921,169,612
TOTAL CAPITAL EXPENDITURES 1,110,3111,556,9741,169,612
Transfer of Funds to Charter Schools 10-000-100-56X020,5340
OPERATING BUDGET GRAND TOTAL 56,154,49460,408,87261,724,962
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX553,39800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX48,39742,53536,155
Nonpublic Auxiliary Services 20-XXX-XXX-XXX5,92400
Nonpublic Handicapped Services 20-XXX-XXX-XXX79,96976,50965,032
Nonpublic Nursing Services 20-XXX-XXX-XXX68,86358,53449,754
Nonpublic Technology Initiative 20-XXX-XXX-XXX33,60930,32825,779
Other Special Projects 20-XXX-XXX-XXX04,2833,641
Total State Projects 236,762212,189180,361
Federal Projects:
Title I 20-XXX-XXX-XXX152,717145,678123,826
Title II 20-XXX-XXX-XXX0068,621
Title III 20-XXX-XXX-XXX0043,934
Title IV 20-XXX-XXX-XXX0014,913
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX685,881734,534624,354
Other Special Projects 20-XXX-XXX-XXX116,329157,1280
Total Federal Projects 954,9271,037,340881,739
TOTAL GRANTS AND ENTITLEMENTS 1,745,0871,249,5291,062,100
Total Expenditures 57,899,58161,658,40162,787,062
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 57,899,58161,658,40162,787,062

 

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 Budget444,1741,130,3571,174,1301,174,130
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1350,00138,00138,001
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve01,605,3141,605,3140
      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 Cost13,23513,65414,41114,19114,191
Total Classroom Instruction8,4918,5299,2599,0559,081
Classroom-Salaries and Benefits8,2138,1998,8818,6598,747
Classroom-General Supplies and Textbooks235273316330274
Classroom-Purchased Services and Other4356616660
Total Support Services1,2621,5171,5801,5921,607
Support Services-Salaries and Benefits1,1691,3401,4481,4671,501
Total Administrative Costs1,5081,5681,6241,6111,603
Administration-Salaries and Benefits1,3681,3781,4261,4051,426
Legal Costs00283331
Total Operations and Maintenance of Plant1,4761,5211,5861,5531,528
Operations & Maintenance of Plant-Salary & Ben.847881922907913
Total Food Services Costs00000
Total Extracurricular Costs404379358373368
Total Equipment Costs37261730
Employee Benefits as a % of Salaries26.121.925.625.926.9

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
  • The district participates in the following shared services: Morris Union
  • Jointure Commission (transportation); Union County Educational Services
  • Commission (transportation); Alliance for Competitive Energy Services
  • (natural gas and electricity); Morris Union Jointure Commission (special
  • education related services); Morris Union Jointure Commission (bus
  • purchases); Joint Diploma Insurance Fund (P&C insurance and worker's
  • compensation); participation in E-Rate; and the City of Summit (small
  • projects, fuel and grounds maintenance).
  • Additionally, we have joined with Educational Data for cooperative
  • purchasing of general supplies, art, science, health and physical
  • education.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy59,646,434 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)3,145,660,056 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.8962 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy59,646,434 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)3,145,660,056 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.8962 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy59,646,434 (G)
Estimated Equalized Valuation (as of 10/01/2009)7,277,607,086 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8196 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy59,646,434 (J)
Estimated Equalized Valuation (as of 10/01/2009)7,277,607,086 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8196 (L)

 

Administrative Salaries
Employee Name: Angelo Palumbo 
Job TitleManager of Buildings/Grounds 
Base Annual Salary87,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract03/24/1995 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days20 
  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: Donna Schneider 
Job TitleAsst Business Administrator 
Base Annual Salary85,800 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/15/2008 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  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 
Employee Name: Jane Kachmar-Desonne 
Job TitleDirector of Special Services 
Base Annual Salary159,493 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/15/2003 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 27 
  Contracted Number of Annual Sick Days20 
  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: Julie Glazer 
Job TitleAssistant Superintendent 
Base Annual Salary143,520 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2008 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days10 
  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: Kenneth Shulack 
Job TitleDirector of Human Resources 
Base Annual Salary168,480 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/30/2004 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 27 
  Contracted Number of Annual Sick Days20 
  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: Louis Pepe 
Job TitleBusiness Administrator 
Base Annual Salary166,400 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract03/03/2008 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days10 
  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: Nathan Parker 
Job TitleSuperintendent 
Base Annual Salary222,560 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/08/2008 
  Ending Date of Contract07/01/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 27 
  Contracted Number of Annual Sick Days10 
  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