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User Friendly Budgets
2011-2012

SOMERSET - NORTH PLAINFIELD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,7912,8102,831
Pupils on Roll Regular Shared-Time474949
Pupils on Roll Reg Accr. Adult High Sch1,06500
spacing
Pupils on Roll - Special Full-Time389403405
Pupils on Roll - Special Shared-Time744
Private School Placements524545
spacing
Pupils Sent to Contracted Preschool Prog101104104
Pupils Sent to Other Dists-Spec Ed Prog202021
Pupils Received110
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,297,571 471,133
Withdrawal from Cap Res-for Local Share 10-307 0 155,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 25,814,619 26,847,204 27,384,148
Tuition 10-1300 20,061 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 110,621 40,000 60,000
SUBTOTAL  25,945,301 26,887,204 27,444,148
Revenues from State Sources:
Extraordinary Aid 10-3131 180,535 100,002 180,535
Other State Aids 10-3XXX 654,349 0 0
Categorical Special Education Aid 10-3132 1,827,850 516,751 1,891,566
Equalization Aid 10-3176 15,860,671 21,597,185 20,761,273
Categorical Security Aid 10-3177 575,540 0 0
Categorical Transportation Aid 10-3121 219,272 0 0
SUBTOTAL  19,318,217 22,213,938 22,833,374
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 49,243 42,511 46,699
Equalization Aid - ARRA ESF 16-4520 3,800,173 0 0
Equalization Aid - ARRA GSF 17-4521 147,110 0 0
Education Jobs Fund 18-4522 0 0 822,067
SUBTOTAL  3,996,526 42,511 868,766
Adjustment for Prior Year Encumbrances  0 57,966 0
Actual Revenues (Over)/Under Expenditures  2,858,549 0 0
TOTAL OPERATING BUDGET  52,118,593 51,654,190 51,617,421
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,991 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 676,020 711,600 711,600
Other Restricted Entitlements 20-32XX 55,168 146,708 44,769
TOTAL REVENUES FROM STATE SOURCES  731,188 858,308 756,369
Revenues from Federal Sources:
Title I 20-4411-4416 714,519 472,861 469,508
Title II 20-4451-4455 0 130,260 129,267
Title III 20-4491-4494 0 50,408 54,905
Title IV 20-4471-4474 0 9,891 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 982,722 795,681 815,419
Other 20-4XXX 200,665 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,897,906 1,459,101 1,469,099
TOTAL GRANTS AND ENTITLEMENTS  2,635,085 2,317,409 2,225,468
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,486 5,769
Revenues from Local Sources:
Local Tax Levy 40-1210 1,367,940 1,366,174 1,607,600
Miscellaneous 40-1XXX 5,269 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,373,209 1,366,174 1,607,600
TOTAL LOCAL REPAYMENT OF DEBT  1,373,209 1,371,660 1,613,369
Actual Revenues (Over)/Under Expenditures  15,232 0 0
TOTAL REPAYMENT OF DEBT  1,388,441 1,371,660 1,613,369
TOTAL REVENUES/SOURCES  56,142,119 55,343,259 55,456,258
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  56,142,119 55,343,259 55,456,258

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX15,281,04014,808,52614,728,357
Special Education 11-2XX-100-XXX3,055,1563,028,9882,714,822
Basic Skills/Remedial 11-230-100-XXX854,133869,475980,272
Bilingual Education 11-240-100-XXX767,861686,170792,578
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX198,683131,801112,230
School Sponsored Athletics 11-402-100-XXX505,614475,059470,215
Summer School 11-422-XXX-XXX051,27951,000
Alternative Education Programs - Instructional 11-423-XXX-XXX00416,000
Support Services:
Tuition 11-000-100-XXX3,247,3263,771,9783,367,964
Attendance and Social Work Services 11-000-211-XXX51,73667,78876,696
Health Services 11-000-213-XXX534,380556,209558,954
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217516,949655,090651,256
Guidance 11-000-218-XXX1,055,868972,498988,460
Child Study Teams 11-000-219-XXX1,320,3611,319,4531,350,397
Improvement of Instructional Services 11-000-221-XXX1,297,828951,9171,050,943
Educational Media Services - School Library 11-000-222-XXX803,926796,855663,351
Instructional Staff Training Services 11-000-223-XXX35,75878,60020,000
General Administration 11-000-230-XXX969,9191,338,490981,425
School Administration 11-000-240-XXX1,576,2131,971,4991,983,069
Central Svcs & Admin Info Technology 11-000-25X-XXX391,441339,667351,006
Operation and Maintenance of Plant Services 11-000-26X-XXX5,652,4125,193,3145,078,577
Student Transportation Services 11-000-270-XXX1,595,7861,545,9641,410,474
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,031,7898,828,28410,141,455
Total Support Services Expenditures 27,081,69228,387,60628,674,027
TOTAL GENERAL CURRENT EXPENSE 47,744,17948,438,90448,939,501
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X211,3200100,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX3,214,6672,722,6992,422,652
TOTAL CAPITAL EXPENDITURES 3,425,9872,722,6992,522,652
Summer School:
Instruction 13-422-100-XXX69,77700
Total Summer School 69,77700
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX391,099167,0000
Support Services 13-601-200-XXX370,624233,0000
Total Accredited Evening/Adult HS/Post-Grad. 761,723400,0000
TOTAL SPECIAL SCHOOLS 831,500400,0000
Transfer of Funds to Charter Schools 10-000-100-56X116,92792,587155,268
OPERATING BUDGET GRAND TOTAL 52,118,59351,654,19051,617,421
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,99100
Preschool Education Aid:
Instruction 20-218-100-XXX644,296179,692179,692
Support Services 20-218-200-XXX31,724531,908531,908
TOTAL PRESCHOOL EDUCATION AID 676,020711,600711,600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,04412,0447,275
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0028,873
Nonpublic Handicapped Services 20-XXX-XXX-XXX28,84200
Nonpublic Nursing Services 20-XXX-XXX-XXX14,28214,2828,621
Other Special Projects 20-XXX-XXX-XXX0120,3820
Total State Projects 731,188858,308756,369
Federal Projects:
Title I 20-XXX-XXX-XXX714,519472,861469,508
Title II 20-XXX-XXX-XXX0130,260129,267
Title III 20-XXX-XXX-XXX050,40854,905
Title IV 20-XXX-XXX-XXX09,8910
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX982,722795,681815,419
Other Special Projects 20-XXX-XXX-XXX200,66500
Total Federal Projects 1,897,9061,459,1011,469,099
TOTAL GRANTS AND ENTITLEMENTS 2,635,0852,317,4092,225,468
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,388,4411,371,6601,613,369
TOTAL REPAYMENT OF DEBT 1,388,4411,371,6601,613,369
Total Expenditures 56,142,11955,343,25955,456,258
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 56,142,11955,343,25955,456,258

 

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 Budget1,001,3681,222,907864,462864,462
  Repayment of Debt26,48711,2555,7690
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve168,3620-155,000-155,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,428,1762,936,166638,595167,462
      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 Cost13,35112,45213,58613,34313,645
Total Classroom Instruction7,7148,0017,9477,7898,032
Classroom-Salaries and Benefits7,2647,5857,6247,4737,715
Classroom-General Supplies and Textbooks235201224219220
Classroom-Purchased Services and Other216215999796
Total Support Services2,1702,1712,3112,1052,208
Support Services-Salaries and Benefits1,9811,9692,0931,8912,013
Total Administrative Costs1,1271,1061,1421,3101,310
Administration-Salaries and Benefits9019139481,1201,165
Legal Costs086636222
Total Operations and Maintenance of Plant2,0012,0161,9031,8621,847
Operations & Maintenance of Plant-Salary & Ben.1,2301,2051,1311,1061,117
Total Food Services Costs00000
Total Extracurricular Costs264264227222217
Total Equipment Costs210660031
Employee Benefits as a % of Salaries24.825.729.729.634.2

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Federal822,067 Ed. Jobs. Act
Total Unusual Revenues822,067 

 

Shared Services
  • Cooperative gasoline purchasing
  • Cooperative road hazard supplies
  • Cooperative Energy bid through ACES
  • Cooperative Communication Services through ACT
  • Cooperative Property and Casulity Insurance through Diploma Joint Fund
  • NP Borough Recreational Dept. use of school facilities
  • Cooperative Banking Services bid through N.Middlesex Banking Alliance

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,115,676 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,763,894,450 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.5373 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,602,563 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,763,894,450 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.6216 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,115,676 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,763,894,450 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.5373 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,602,563 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,763,894,450 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.6216 (L)

 

Administrative Salaries
Employee Name: Dr. Robert Rich 
Job TitleAssistant Superintendent 
Base Annual Salary173,819 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 13 
  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 Salary81,147 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract03/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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 Salary144,199 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 13 
  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. Edward Ostroff 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary106,095 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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. Marilyn Birnbaum 
Job TitleSuperintendent 
Base Annual Salary223,651 
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 Contract06/30/2014 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 13 
  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: 
Allowances1,800 
Bonuses3,500 
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: Ms. Florence Ward 
Job TitleSecretary 
Base Annual Salary86,606 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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
Bonuses750 
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