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User Friendly Budgets
2011-2012

PASSAIC - HAWTHORNE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,0402,0182,039
spacing
Pupils on Roll - Special Full-Time438477469
Pupils on Roll - Special Shared-Time080
Private School Placements252325
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog875
Pupils Received134
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Revenues from Local Sources:
Local Tax Levy 10-1210 30,225,447 31,446,287 32,346,376
Tuition 10-1300 43,151 39,000 200,000
Interest Earned on Capital Reserve Funds 10-1XXX 449 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 119,266 86,000 86,000
SUBTOTAL  30,388,313 31,572,287 32,633,376
Revenues from State Sources:
Extraordinary Aid 10-3131 600,612 725,000 650,000
Other State Aids 10-3XXX 25,229 0 0
Categorical Special Education Aid 10-3132 1,383,425 294,924 1,356,601
Equalization Aid 10-3176 630,193 727,524 0
Categorical Security Aid 10-3177 245,626 0 0
Categorical Transportation Aid 10-3121 269,293 0 0
SUBTOTAL  3,154,378 1,747,448 2,006,601
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 6,878 25,369 30,320
Equalization Aid - ARRA ESF 16-4520 134,487 0 0
Equalization Aid - ARRA GSF 17-4521 5,206 0 0
Education Jobs Fund 18-4522 0 0 89,189
SUBTOTAL  146,571 25,369 119,509
Adjustment for Prior Year Encumbrances  0 269,113 0
Actual Revenues (Over)/Under Expenditures  -734,318 0 0
TOTAL OPERATING BUDGET  32,954,944 33,614,217 34,759,486
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,204 9,951 6,500
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 208,658 207,360 207,360
TOTAL REVENUES FROM STATE SOURCES  208,658 207,360 207,360
Revenues from Federal Sources:
Title I 20-4411-4416 171,276 333,656 221,290
Title II 20-4451-4455 0 70,965 61,410
Title III 20-4491-4494 0 7,067 7,067
Title IV 20-4471-4474 0 5,665 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 900,493 648,126 626,781
Other 20-4XXX 72,801 454,565 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,144,570 1,520,044 916,548
TOTAL GRANTS AND ENTITLEMENTS  1,359,432 1,737,355 1,130,408
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 0 18,759
Revenues from Local Sources:
Local Tax Levy 40-1210 644,807 673,115 1,091,621
TOTAL REVENUES FROM LOCAL SOURCES  644,807 673,115 1,091,621
Revenues from State Sources:
Debt Service Aid Type II 40-3160 243,798 205,261 205,754
TOTAL LOCAL REPAYMENT OF DEBT  888,605 878,376 1,316,134
Actual Revenues (Over)/Under Expenditures  -2 0 0
TOTAL REPAYMENT OF DEBT  888,603 878,376 1,316,134
TOTAL REVENUES/SOURCES  35,202,979 36,229,948 37,206,028
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  35,202,979 36,229,948 37,206,028

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,151,8289,049,7338,295,814
Special Education 11-2XX-100-XXX4,177,1814,901,6404,415,210
Basic Skills/Remedial 11-230-100-XXX392,734410,028310,785
Bilingual Education 11-240-100-XXX120,746100,662107,345
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX158,034143,800147,876
School Sponsored Athletics 11-402-100-XXX297,521416,874353,340
Support Services:
Tuition 11-000-100-XXX2,389,6431,639,5852,218,666
Attendance and Social Work Services 11-000-211-XXX001,050
Health Services 11-000-213-XXX443,077433,790445,794
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217529,564614,269640,172
Guidance 11-000-218-XXX545,792496,595438,671
Child Study Teams 11-000-219-XXX1,410,9151,670,0581,860,648
Improvement of Instructional Services 11-000-221-XXX322,208389,308289,875
Educational Media Services - School Library 11-000-222-XXX235,751270,528221,634
General Administration 11-000-230-XXX516,543630,252588,589
School Administration 11-000-240-XXX1,339,7941,390,8941,312,607
Central Svcs & Admin Info Technology 11-000-25X-XXX410,868582,082505,078
Operation and Maintenance of Plant Services 11-000-26X-XXX2,554,5242,985,7983,024,342
Student Transportation Services 11-000-270-XXX1,011,105950,8581,073,807
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,723,8726,498,3818,387,047
Total Support Services Expenditures 18,433,65618,552,39821,007,980
TOTAL GENERAL CURRENT EXPENSE 32,731,70033,575,13534,638,350
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X80,61937,8480
Facilities Acquisition and Construction Services 12-000-4XX-XXX10,400234120,136
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931132,22500
TOTAL CAPITAL EXPENDITURES 223,24439,082121,136
OPERATING BUDGET GRAND TOTAL 32,954,94433,614,21734,759,486
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,2049,9516,500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX35,73230,80830,808
Nonpublic Auxiliary Services 20-XXX-XXX-XXX59,65268,49468,494
Nonpublic Handicapped Services 20-XXX-XXX-XXX69,57971,55471,554
Nonpublic Nursing Services 20-XXX-XXX-XXX43,69536,50436,504
Total State Projects 208,658207,360207,360
Federal Projects:
Title I 20-XXX-XXX-XXX171,276333,656221,290
Title II 20-XXX-XXX-XXX070,96561,410
Title III 20-XXX-XXX-XXX07,0677,067
Title IV 20-XXX-XXX-XXX05,6650
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX900,493648,126626,781
Other Special Projects 20-XXX-XXX-XXX72,801454,5650
Total Federal Projects 1,144,5701,520,044916,548
TOTAL GRANTS AND ENTITLEMENTS 1,359,4321,737,3551,130,408
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX888,603878,3761,316,134
TOTAL REPAYMENT OF DEBT 888,603878,3761,316,134
Total Expenditures 35,202,97936,229,94837,206,028
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 35,202,97936,229,94837,206,028

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget67,921555,691555,691555,691
  Repayment of Debt4600
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve23,98392,20793,20794,207
      Adult Education Programs0000
      Maintenance Reserve0100,000100,000100,000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost11,61711,84112,30012,39812,498
Total Classroom Instruction7,2767,4237,5077,4807,363
Classroom-Salaries and Benefits7,1167,2407,2827,2447,174
Classroom-General Supplies and Textbooks129157203212167
Classroom-Purchased Services and Other3026222422
Total Support Services1,7661,7871,8741,9252,030
Support Services-Salaries and Benefits1,4191,4911,4761,6031,605
Total Administrative Costs1,1371,1591,1971,2771,270
Administration-Salaries and Benefits9529949541,0071,048
Legal Costs011121414
Total Operations and Maintenance of Plant1,1851,2341,3981,3911,491
Operations & Maintenance of Plant-Salary & Ben.736794855841962
Total Food Services Costs00000
Total Extracurricular Costs222233275278271
Total Equipment Costs53310150
Employee Benefits as a % of Salaries26.733.330.630.542.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • Transportation Services-Passaic Co. Ed. Services Commission
  • Technology Services-Manchester Regional High School
  • Non Public Nursing Services-Passaic Co. Ed Services Commission
  • Chapter 192-193 Services-Essex County Ed Services Commission
  • Facilities Sharing-Borough of Hawthorne
  • Purchasing -Middlesex Regional Educational Services Commission
  • Insurance-Norteast Bergen County School Board Insurance Group

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,346,376 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,237,019,764 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.6149 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy33,437,997 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,237,019,764 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.7031 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,346,376 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,776,933,608 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1648 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy33,437,997 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,776,933,608 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.2041 (L)

 

Administrative Salaries
Employee Name: Catherine M. Jenisch 
Job TitleBusiness Administrator 
Base Annual Salary115,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/2010 
  Ending Date of Contract03/31/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other22,594 
  Retirement Plans
Contractual Post-Employment Benefits Amount10,704 
  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 CommentsSick days @$35 p/day max of $15,000 
Employee Name: Jack DeKnight 
Job TitleSupervisor of Bdlg & Grounds 
Base Annual Salary102,456 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances3,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,198 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,171 
  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 CommentsSick days @$35 p/day 
Employee Name: John Peraino 
Job TitleDirector of Education 
Base Annual Salary140,125 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances775 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other22,744 
  Retirement Plans
Contractual Post-Employment Benefits Amount20,748 
  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 CommentsSick days @$35 p/day 
Employee Name: Robert P. Mooney 
Job TitleSuperintendent 
Base Annual Salary190,962 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances3,185 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other14,310 
  Retirement Plans
Contractual Post-Employment Benefits Amount11,857 
  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 CommentsSick days @$35p/day max $15,000