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User Friendly Budgets
2012-13

ESSEX - CALDWELL-WEST CALDWELL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,2372,2302,223
Pupils on Roll Regular Shared-Time345
spacing
Pupils on Roll - Special Full-Time368355348
Pupils on Roll - Special Shared-Time569
Private School Placements242732
spacing
Pupils Sent to Other Districts-Reg Prog001
Pupils Sent to Other Dists-Spec Ed Prog121010
Pupils in State Facilities011

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,065,000 1,065,000
Revenues from Local Sources:
Local Tax Levy 10-1210 36,921,252 36,939,862 36,712,440
Transportation Fees from Individuals 10-1410 3,807 3,625 1,776
Interest Earned on Capital Reserve Funds 10-1XXX 932 600 600
Other Restricted Miscellaneous Revenues 10-1XXX 0 61,595 63,214
Unrestricted Miscellaneous Revenues 10-1XXX 209,001 56,358 48,180
SUBTOTAL  37,134,992 37,062,040 36,826,210
Revenues from State Sources:
Extraordinary Aid 10-3131 391,111 430,779 391,111
Other State Aids 10-3XXX 36,192 0 0
Categorical Special Education Aid 10-3132 0 385,304 855,249
Categorical Security Aid 10-3177 0 0 37,734
Categorical Transportation Aid 10-3121 0 0 68,307
SUBTOTAL  427,303 816,083 1,352,401
Revenues from Federal Sources:
SUBTOTAL  0 53,568 0
Adjustment for Prior Year Encumbrances  0 804,215 0
Actual Revenues (Over)/Under Expenditures  -66,473 0 0
TOTAL OPERATING BUDGET  37,495,822 39,800,906 39,243,611
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 167,006 189,138 112,006
TOTAL REVENUES FROM STATE SOURCES  167,006 189,138 112,006
Revenues from Federal Sources:
Title II 20-4451-4455 43,448 37,709 33,943
I.D.E.A. Part B (Handicapped) 20-4420-4429 711,436 821,088 411,954
TOTAL REVENUES FROM FEDERAL SOURCES  754,884 858,797 445,897
TOTAL GRANTS AND ENTITLEMENTS  921,890 1,047,935 557,903
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 7,000 2,500
Revenues from Local Sources:
Local Tax Levy 40-1210 871,348 852,738 838,642
Miscellaneous 40-1XXX 6,989 0 0
TOTAL REVENUES FROM LOCAL SOURCES  878,337 852,738 838,642
Revenues from State Sources:
Debt Service Aid Type II 40-3160 378,191 370,184 362,174
TOTAL LOCAL REPAYMENT OF DEBT  1,256,528 1,229,922 1,203,316
TOTAL REPAYMENT OF DEBT  1,256,528 1,229,922 1,203,316
TOTAL REVENUES/SOURCES  39,674,240 42,078,763 41,004,830
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  39,674,240 42,078,763 41,004,830

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,908,22612,167,23212,087,677
Special Education 11-2XX-100-XXX2,836,9562,857,8502,906,263
Basic Skills/Remedial 11-230-100-XXX135,184146,784119,538
Bilingual Education 11-240-100-XXX182,945212,902128,911
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX199,377219,004229,078
School Sponsored Athletics 11-402-100-XXX740,160816,337817,353
Community Services Programs/Operations 11-800-330-XXX57,83774,09575,714
Support Services:
Tuition 11-000-100-XXX2,263,4982,574,8122,714,299
Attendance and Social Work Services 11-000-211-XXX32,75933,96020,547
Health Services 11-000-213-XXX473,877512,259517,728
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,363,3031,446,6271,307,677
Guidance 11-000-218-XXX597,708622,796655,503
Child Study Teams 11-000-219-XXX956,115983,4701,139,857
Improvement of Instructional Services 11-000-221-XXX135,443141,596161,468
Educational Media Services - School Library 11-000-222-XXX661,855696,398698,154
Instructional Staff Training Services 11-000-223-XXX11,07123,30023,325
General Administration 11-000-230-XXX569,162651,696555,916
School Administration 11-000-240-XXX1,782,8461,838,8811,838,132
Central Svcs & Admin Info Technology 11-000-25X-XXX1,048,9351,103,2291,123,329
Operation and Maintenance of Plant Services 11-000-26X-XXX3,728,1314,046,4974,041,050
Student Transportation Services 11-000-270-XXX1,088,8161,172,9621,109,087
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,905,1426,474,1896,466,928
Total Support Services Expenditures 20,618,66122,322,67222,373,000
TOTAL GENERAL CURRENT EXPENSE 36,679,34638,816,87638,737,534
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040500,000500,000
Interest Earned on Capital Reserve 10-6040600600
Equipment 12-XXX-XXX-73X268,084479,7760
Facilities Acquisition and Construction Services 12-000-4XX-XXX03,6545,477
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931548,39200
TOTAL CAPITAL EXPENDITURES 816,476984,030506,077
OPERATING BUDGET GRAND TOTAL 37,495,82239,800,90639,243,611
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX35,35531,18525,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX41,91148,38311,824
Nonpublic Handicapped Services 20-XXX-XXX-XXX47,84865,02540,182
Nonpublic Nursing Services 20-XXX-XXX-XXX41,89244,54535,000
Total State Projects 167,006189,138112,006
Federal Projects:
Title II 20-XXX-XXX-XXX43,44837,70933,943
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX711,436821,088411,954
Total Federal Projects 754,884858,797445,897
TOTAL GRANTS AND ENTITLEMENTS 921,8901,047,935557,903
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,256,5281,229,9221,203,316
TOTAL REPAYMENT OF DEBT 1,256,5281,229,9221,203,316
Total Expenditures 39,674,24042,078,76341,004,830
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 39,674,24042,078,76341,004,830

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget975,0511,221,7791,814,001749,001
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve886,330713,870962,5931,463,193
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve825,000565,00000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost13,03312,83413,03613,54013,460
Total Classroom Instruction7,2507,0847,2737,4707,453
Classroom-Salaries and Benefits6,9326,7197,0017,1557,144
Classroom-General Supplies and Textbooks211242175199201
Classroom-Purchased Services and Other10712398116108
Total Support Services2,0801,9412,0032,0852,031
Support Services-Salaries and Benefits1,6261,6311,6551,6991,664
Total Administrative Costs1,5521,5521,5731,6751,648
Administration-Salaries and Benefits1,2741,2681,3011,3441,317
Legal Costs020203519
Total Operations and Maintenance of Plant1,6481,6071,6731,7761,783
Operations & Maintenance of Plant-Salary & Ben.982898968997997
Board Contribution to Food Services00000
Total Extracurricular Costs462427461479489
Total Equipment Costs22610301850
Employee Benefits as a % of Salaries22.923.62727.227.5

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • A. District is the lead agency for the purchase of natural gas. There
  • are seven districts participating in the cooperative.
  • B. District has a shared services agreement with the Township of West
  • Caldwell for utilizing the district's facilities for their recreation
  • programs. In return, the district receives services from the Township
  • such as recycling, use of township (s) cable station, use of Township
  • heavy equipment, etc.
  • C. District participates in the School Alliance Insurance Fund. This is
  • a self-insured reinsurance fund, providing insurance coverage for a
  • large group of school districts. The professionally managed fund
  • provides the district with general liability and property coverage
  • and workers' compensation coverage.
  • D. District is the lead agency for the purchase of Athletic and Student
  • Accident Insurance coverage. Five other districts participate in the
  • pool.
  • E. District participates in a state-wide pool, ACES, for the purchase of
  • electricity.
  • F. District is a member of the Sussex County Regional Transportation
  • Cooperative. District transportation of special education and
  • athletic programs are coordinated by the Cooperative with other
  • districts.
  • G. District utilizes Educational Data Services to purchase supplies and
  • materials jointly with other districts.
  • H. District has a shared services understanding with three neighboring
  • districts for staff development and in-service courses and workshops.

 

Estimated Tax Rate Information
CALDWELL BOROUGH
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,589,876 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,031,511,186 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1236 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,796,503 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,031,511,186 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1436 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,589,876 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,078,678,807 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0745 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,796,503 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,078,678,807 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.0936 (L)
spacing
WEST CALDWELL BOR
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,236,275 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,233,497,000 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.1299 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,875,338 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,233,497,000 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1585 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,236,275 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,340,871,744 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.0781 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,875,338 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,340,871,744 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1054 (L)

 

Administrative Salaries
Employee Name: Daniel Gerardi 
Job TitleSuperintendent 
Base Annual Salary206,653 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days250 
  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: 
Allowances3,058 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other885 
  Retirement Plans
Contractual Post-Employment Benefits Amount75,203 
  Description of: 
   Buyback of Sick Days at the End of Contract$150 / day to max of $45,000 
   Buyback of Vacation Days at the End of Contract1/260 per day for 38 days 
   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: Frank Ennis 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary104,274 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days250 
  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: 
Allowances2,538 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other251 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractnot in contract 
   Buyback of Vacation Days at the End of Contractnot in contract 
   Buyback of Personal Days at the End of Contractnot in 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: Partrick Higgins 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary120,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/12/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days250 
  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: 
Allowances2,125 
Bonuses
Stipends4,500 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other349 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractnot in contract 
   Buyback of Vacation Days at the End of Contractnot in contract 
   Buyback of Personal Days at the End of Contractnot in 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: Paul Palozzola 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary131,580 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days250 
  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: 
Allowances1,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other421 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractnot in contract 
   Buyback of Vacation Days at the End of Contractnot in contract 
   Buyback of Personal Days at the End of Contractnot in 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: Ronald Skopak 
Job TitleBusiness Administrator 
Base Annual Salary197,080 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days250 
  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: 
Allowances1,790 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other826 
  Retirement Plans
Contractual Post-Employment Benefits Amount151,294 
  Description of: 
   Buyback of Sick Days at the End of Contract$70/day to a maximum of $15,000 
   Buyback of Vacation Days at the End of Contract1/260 of salary for 187 accrued days 
   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: William Brophy 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary112,252 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days250 
  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: 
Allowances400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other301 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contractnot in contract 
   Buyback of Vacation Days at the End of Contractnot in contract 
   Buyback of Personal Days at the End of Contractnot in 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