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User Friendly Budgets
2012-13

ESSEX - NORTH CALDWELL BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time569590600
spacing
Pupils on Roll - Special Full-Time938590
Private School Placements854
spacing
Pupils Sent to Other Dists-Spec Ed Prog010
Pupils Received2172

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 456,815 444,460
Withdrawal from Cap Res-for Local Share 10-307 0 250,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,214,962 10,605,788 10,834,245
Tuition 10-1300 181,723 167,138 202,690
Other Restricted Miscellaneous Revenues 10-1XXX 11,361 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 32,969 14,500 14,500
SUBTOTAL  10,441,015 10,787,426 11,051,435
Revenues from State Sources:
Extraordinary Aid 10-3131 311,948 200,000 100,000
Categorical Special Education Aid 10-3132 0 74,655 92,591
Categorical Security Aid 10-3177 0 29,172 48,349
Categorical Transportation Aid 10-3121 0 0 79,448
SUBTOTAL  311,948 303,827 320,388
Revenues from Federal Sources:
SUBTOTAL  8,174 256 0
Actual Revenues (Over)/Under Expenditures  -1,343,509 0 0
TOTAL OPERATING BUDGET  9,990,674 11,798,324 11,816,283
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 9,758 8,148 6,926
I.D.E.A. Part B (Handicapped) 20-4420-4429 139,827 144,498 122,823
TOTAL REVENUES FROM FEDERAL SOURCES  149,585 152,646 129,749
TOTAL GRANTS AND ENTITLEMENTS  149,585 152,646 129,749
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 35,761 20,721
Revenues from Local Sources:
Local Tax Levy 40-1210 920,096 839,089 864,204
TOTAL REVENUES FROM LOCAL SOURCES  920,096 839,089 864,204
TOTAL LOCAL REPAYMENT OF DEBT  920,096 874,850 884,925
Actual Revenues (Over)/Under Expenditures  -35,735 0 0
TOTAL REPAYMENT OF DEBT  884,361 874,850 884,925
TOTAL REVENUES/SOURCES  11,024,620 12,825,820 12,830,957
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,024,620 12,825,820 12,830,957

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,913,9623,330,4533,477,450
Special Education 11-2XX-100-XXX1,422,1241,539,2231,466,965
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,381800800
Support Services:
Tuition 11-000-100-XXX436,520393,519280,605
Health Services 11-000-213-XXX155,655150,307153,276
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217293,844395,009379,776
Child Study Teams 11-000-219-XXX348,607443,674417,532
Improvement of Instructional Services 11-000-221-XXX01,5001,500
Educational Media Services - School Library 11-000-222-XXX114,043134,416136,850
Instructional Staff Training Services 11-000-223-XXX2,89610,02530,025
General Administration 11-000-230-XXX284,305383,561363,876
School Administration 11-000-240-XXX297,270327,151328,765
Central Svcs & Admin Info Technology 11-000-25X-XXX220,796269,843289,450
Operation and Maintenance of Plant Services 11-000-26X-XXX812,382994,5341,129,703
Student Transportation Services 11-000-270-XXX468,868592,646610,240
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,131,0792,404,3982,677,467
Total Support Services Expenditures 5,566,2656,500,5836,799,065
TOTAL GENERAL CURRENT EXPENSE 9,904,73211,371,05911,744,280
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X7,0563,1950
Facilities Acquisition and Construction Services 12-000-4XX-XXX60,500380,29846,389
TOTAL CAPITAL EXPENDITURES 67,556383,49346,389
Transfer of Funds to Charter Schools 10-000-100-56X18,38643,77225,614
OPERATING BUDGET GRAND TOTAL 9,990,67411,798,32411,816,283
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title II 20-XXX-XXX-XXX9,7588,1486,926
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX139,827144,498122,823
Total Federal Projects 149,585152,646129,749
TOTAL GRANTS AND ENTITLEMENTS 149,585152,646129,749
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX884,361874,850884,925
TOTAL REPAYMENT OF DEBT 884,361874,850884,925
Total Expenditures 11,024,62012,825,82012,830,957
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,024,62012,825,82012,830,957

 

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 Budget461,125461,948250,000250,000
  Repayment of Debt2635,76120,7210
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve250,0001,001,000751,000751,000
      Adult Education Programs0000
      Maintenance Reserve0100,000100,000100,000
      Legal Reserve817,913689,327444,4600
      Tuition Reserve0000
      Current Expense Emergency Reserve100,000100,400100,400100,400
  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 Cost14,13913,43115,34815,38515,775
Total Classroom Instruction8,7428,6559,4959,6409,880
Classroom-Salaries and Benefits8,4098,2239,0718,8359,291
Classroom-General Supplies and Textbooks310410307689475
Classroom-Purchased Services and Other2422117116115
Total Support Services1,9181,7642,2522,1422,111
Support Services-Salaries and Benefits1,5901,5011,9351,6781,671
Total Administrative Costs1,6761,5731,8541,8791,878
Administration-Salaries and Benefits1,4501,4141,5941,5521,555
Legal Costs08523126109
Total Operations and Maintenance of Plant1,7931,4281,7391,7161,898
Operations & Maintenance of Plant-Salary & Ben.983812906882882
Board Contribution to Food Services00000
Total Extracurricular Costs15222
Total Equipment Costs7411050
Employee Benefits as a % of Salaries32.636.240.537.840.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The North Caldwell School District participates in the following:
  • 1.Shared service agreement with Roseland BOE for technology services
  • 2.Sussex County Regional Cooperative for Transportation Services
  • 3.In conjunction with above, North Caldwell is part of the consortium
  • for transportation services (Routes are tiered)
  • 4.Educational Data Services-cooperative purchasing with other NJ School
  • Districts
  • 5.Contract with Asbury Part School District's Technology Center for
  • accounting, personnel, and payroll software systems, including
  • payroll printing and processing
  • 6.ACES-Alliance for Competitive Energy Services
  • 7.ACT-Alliance for Competitive Telecommunications
  • 8.State of NJ Dept. of Treasury for purchases off State Contracts
  • 9.Middlesex Regional Educational Services Commission Cooperative
  • Purchasing Group
  • 10.Participate in ERATE (Federal Universal Program)

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,834,245 (A)
Estimated Net Taxable Valuation (as of 02/13/2012)1,535,465,200 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.7056 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,698,449 (D)
Estimated Net Taxable Valuation (as of 02/13/2012)1,535,465,200 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.7619 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,834,245 (G)
Estimated Equalized Valuation (as of 02/13/2012)1,629,143,891 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6650 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,698,449 (J)
Estimated Equalized Valuation (as of 02/13/2012)1,629,143,891 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7181 (L)

 

Administrative Salaries
Employee Name: Chris Checchetto 
Job TitlePrincipal 
Base Annual Salary105,752 
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 Days230 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days 11 
  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: 
Allowances5,058 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum $15,000 for unused sick days 
   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: Linda A. Freda 
Job TitleSuperintendent Director of Special Services 
Base Annual Salary161,288 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances5,613 
Bonuses1,565 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans3,500 
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum $15,000 for unused sick days 
   Buyback of Vacation Days at the End of ContractMaximum $15,000 for unused vacation 
   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: Michael Stefanelli 
Job TitlePrincipal 
Base Annual Salary120,000 
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 Days230 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days 11 
  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: 
Allowances6,797 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum $15,000 for unused sick days 
   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: Thomas Falco 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary86,690 
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 20 
  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: 
Allowances1,017 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum $15,000 for unused sick days 
   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: Wayne D. Demikoff 
Job TitleBusiness Administrator 
Base Annual Salary114,180 
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 Days220 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 ContractInterim, Not in Contract 
   Buyback of Vacation Days at the End of ContractInterim, Not in Contract 
   Buyback of Personal Days at the End of ContractInterim, Not in Contract 
   Other Contractual Post-Employment BenefitsInterim, Not in Contract Interim, Not in Contract Interim, Not in Contract 
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