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User Friendly Budgets
2011-2012

UNION - LINDEN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time5,1985,1235,133
Pupils on Roll Regular Shared-Time455862
spacing
Pupils on Roll - Special Full-Time837789794
Pupils on Roll - Special Shared-Time405045
Private School Placements10999109
spacing
Pupils Sent to Other Districts-Reg Prog11169
Pupils Sent to Other Dists-Spec Ed Prog545376
Pupils Received103
Pupils in State Facilities161411

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,500,000 3,000,000
Withdrawal from Cap Res-for Local Share 10-307 0 1,000,000 1,000,000
Withdrawal from Maint. Reserve 10-310 0 400,000 26,669
Revenues from Local Sources:
Local Tax Levy 10-1210 74,190,234 77,779,082 78,533,587
Tuition 10-1300 24,437 0 45,987
Interest Earned on Current Expense Emergency Res 10-1XXX 2,102 1,275 64
Interest Earned on Maintenance Reserve 10-1XXX 972 590 2
Interest Earned on Capital Reserve Funds 10-1XXX 10,063 6,570 2,027
Unrestricted Miscellaneous Revenues 10-1XXX 419,418 500,000 400,000
SUBTOTAL  74,647,226 78,287,517 78,981,667
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 1,209 0 0
Extraordinary Aid 10-3131 670,784 750,000 0
Categorical Special Education Aid 10-3132 3,463,819 1,023,816 3,398,099
Equalization Aid 10-3176 12,510,022 16,925,156 15,582,253
Categorical Security Aid 10-3177 1,682,512 0 0
Categorical Transportation Aid 10-3121 1,103,137 0 0
SUBTOTAL  19,431,483 18,698,972 18,980,352
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 222,263 116,903 120,930
Equalization Aid - ARRA ESF 16-4520 2,947,512 0 0
Equalization Aid - ARRA GSF 17-4521 114,103 0 0
Education Jobs Fund 18-4522 0 0 765,544
SUBTOTAL  3,283,878 116,903 886,474
Adjustment for Prior Year Encumbrances  0 2,573,516 0
Actual Revenues (Over)/Under Expenditures  -2,237,484 0 0
TOTAL OPERATING BUDGET  95,125,103 104,576,908 102,875,162
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 118,079 100,000 85,000
Revenues from State Sources:
Preschool Education Aid 20-3218 1,140,841 2,021,175 2,084,056
Other Restricted Entitlements 20-32XX 305,096 194,804 165,581
TOTAL REVENUES FROM STATE SOURCES  1,445,937 2,215,979 2,249,637
Revenues from Federal Sources:
Title I 20-4411-4416 1,434,142 1,061,972 1,024,490
Title II 20-4451-4455 0 229,725 195,266
Title III 20-4491-4494 0 77,112 65,545
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,558,410 1,507,810 1,281,639
Vocational Education 20-4430 47,000 0 0
Adult Basic Education 20-4440 118,901 113,000 96,050
Other 20-4XXX 1,377,337 1,003,097 721,116
TOTAL REVENUES FROM FEDERAL SOURCES  5,535,790 3,992,716 3,384,106
TOTAL GRANTS AND ENTITLEMENTS  7,099,806 6,308,695 5,718,743
TOTAL REVENUES/SOURCES  102,224,909 110,885,603 108,593,905
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  102,224,909 110,885,603 108,593,905

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX26,718,48927,159,06526,909,312
Special Education 11-2XX-100-XXX7,504,5337,361,2067,609,054
Basic Skills/Remedial 11-230-100-XXX714,074437,177506,677
Bilingual Education 11-240-100-XXX1,460,7411,377,0581,278,058
Vocational Programs - Local 11-3XX-100-XXX905,149804,988810,288
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX163,748306,226311,405
School Sponsored Athletics 11-402-100-XXX728,481705,720688,540
Before/After School Programs 11-421-XXX-XXX44,80744,8075,000
Alternative Education Programs - Instructional 11-423-XXX-XXX158,738160,000160,000
Support Services:
Tuition 11-000-100-XXX9,445,71811,485,40810,841,986
Attendance and Social Work Services 11-000-211-XXX112,17582,74684,422
Health Services 11-000-213-XXX1,107,9001,179,7881,213,471
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217756,646830,703760,405
Guidance 11-000-218-XXX1,062,5491,036,826989,974
Child Study Teams 11-000-219-XXX2,450,1222,497,8842,807,756
Improvement of Instructional Services 11-000-221-XXX2,218,5542,169,4922,472,482
Educational Media Services - School Library 11-000-222-XXX987,657793,281805,283
Instructional Staff Training Services 11-000-223-XXX62,429100,48179,285
General Administration 11-000-230-XXX1,332,8862,019,9551,741,137
School Administration 11-000-240-XXX3,319,5663,371,3843,458,620
Central Svcs & Admin Info Technology 11-000-25X-XXX1,753,4592,075,5451,898,664
Interest Earned on Maintenance Reserve 10-60605902
Operation and Maintenance of Plant Services 11-000-26X-XXX9,162,53210,922,19210,244,139
Student Transportation Services 11-000-270-XXX3,905,7075,006,9924,923,935
Interest Earned on Current Expense Emergency Res 10-60701,27564
Personal Services - Employee Benefits 11-XXX-XXX-2XX15,227,70617,204,31418,194,893
Total Support Services Expenditures 52,905,60660,776,99160,516,452
TOTAL GENERAL CURRENT EXPENSE 91,304,36699,135,10398,794,852
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6041,250,00000
Interest Earned on Capital Reserve 10-60410,0636,5702,027
Equipment 12-XXX-XXX-73X118,601194,769285,059
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,303,5844,069,9022,653,497
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93101,000,0001,000,000
TOTAL CAPITAL EXPENDITURES 3,682,2485,271,2413,940,583
Summer School:
Instruction 13-422-100-XXX113,849151,080139,727
Total Summer School 113,849151,080139,727
TOTAL SPECIAL SCHOOLS 113,849151,080139,727
Transfer of Funds to Charter Schools 10-000-100-56X24,64019,4840
OPERATING BUDGET GRAND TOTAL 95,125,103104,576,908102,875,162
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX118,079100,00085,000
Preschool Education Aid:
Instruction 20-218-100-XXX961,5551,738,4731,786,095
Support Services 20-218-200-XXX179,286282,702297,961
TOTAL PRESCHOOL EDUCATION AID 1,140,8412,021,1752,084,056
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX12,28812,10710,290
Nonpublic Auxiliary Services 20-XXX-XXX-XXX195,298106,74290,730
Nonpublic Handicapped Services 20-XXX-XXX-XXX82,61061,60952,367
Nonpublic Nursing Services 20-XXX-XXX-XXX14,90014,34612,194
Total State Projects 1,445,9372,215,9792,249,637
Federal Projects:
Title I 20-XXX-XXX-XXX1,434,1421,061,9721,024,490
Title II 20-XXX-XXX-XXX0229,725195,266
Title III 20-XXX-XXX-XXX077,11265,545
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,558,4101,507,8101,281,639
Vocational Education 20-XXX-XXX-XXX47,00000
Adult Basic Education 20-XXX-XXX-XXX118,901113,00096,050
Other Special Projects 20-XXX-XXX-XXX1,377,3371,003,097721,116
Total Federal Projects 5,535,7903,992,7163,384,106
TOTAL GRANTS AND ENTITLEMENTS 7,099,8066,308,6955,718,743
Total Expenditures 102,224,909110,885,603108,593,905
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 102,224,909110,885,603108,593,905

 

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 Budget943957,2803,000,0000
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve3,884,3015,144,3644,150,9343,152,961
      Adult Education Programs0000
      Maintenance Reserve425,697426,66927,259592
      Legal Reserve4,500,0003,500,00000
      Tuition Reserve0000
      Current Expense Emergency Reserve920,388922,489923,764923,828
  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 Cost12,67712,50113,58114,08914,213
Total Classroom Instruction7,7388,0208,2508,4998,594
Classroom-Salaries and Benefits7,3577,7847,8988,1248,261
Classroom-General Supplies and Textbooks283148224232195
Classroom-Purchased Services and Other9788127142139
Total Support Services1,7111,8301,8361,8772,011
Support Services-Salaries and Benefits1,5211,6541,5991,6271,753
Total Administrative Costs1,3011,2181,3541,4101,401
Administration-Salaries and Benefits9921,0111,0501,0951,101
Legal Costs037495046
Total Operations and Maintenance of Plant1,7551,7381,9312,0881,986
Operations & Maintenance of Plant-Salary & Ben.1,0491,0531,0431,0711,085
Total Food Services Costs00000
Total Extracurricular Costs153175200205206
Total Equipment Costs2020293348
Employee Benefits as a % of Salaries27.527.431.731.532.8

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
  • The following are services shared with the City of Linden and the Linden
  • Board of Education:
  • Garbage Removal/Recycling
  • Gasoline for vehicles
  • Maintenance/Use of Athletic Fields
  • Facility usage for Summer Recreation Programs

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy78,156,335 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,793,697,705 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.7976 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy78,156,335 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,793,697,705 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.7976 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy78,156,335 (G)
Estimated Equalized Valuation (as of 10/01/2010)5,775,244,120 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.3533 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy78,156,335 (J)
Estimated Equalized Valuation (as of 10/01/2010)5,775,244,120 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3533 (L)

 

Administrative Salaries
Employee Name: Diana Braisted 
Job TitleAssistant Superintendent 
Base Annual Salary150,525 
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 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: 
Allowances2,682 
Bonuses1,200 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,895 
  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 Salary86,794 
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 Days240 
  Contracted Number of Annual Vacation Days 16 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount126 
  Description of: 
   Buyback of Sick Days at the End of Contract72.00 per diem no cap 
   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 Remuneration150 
  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 Salary157,732 
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 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: 
Allowances3,650 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans4,000 
Contractual Post-Employment Benefits Amount18,033 
  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 Salary116,175 
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 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: 
Allowances649 
Bonuses1,050 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount17,234 
  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 Remuneration2,234 
  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, Ed.D. 
Job TitleSuperintendent 
Base Annual Salary196,852 
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 Contract12/31/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances4,810 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount34,496 
  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