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User Friendly Budgets
2012-13

HUDSON - KEARNY TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time5,1405,1855,291
spacing
Pupils on Roll - Special Full-Time690709709
Pupils on Roll - Special Shared-Time233
Private School Placements626564
spacing
Pupils Sent to Contracted Preschool Prog181516
Pupils Sent to Other Dists-Spec Ed Prog282321
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,921,015 1,874,880
Revenues from Local Sources:
Local Tax Levy 10-1210 45,278,829 45,278,829 45,595,029
Transportation Fees from Other LEAs 10-1420-1440 0 5,000 5,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 60,439 62,000 62,000
Unrestricted Miscellaneous Revenues 10-1XXX 460,667 730,000 650,000
SUBTOTAL  45,799,935 46,076,829 46,313,029
Revenues from State Sources:
Extraordinary Aid 10-3131 343,798 204,562 204,562
Categorical Special Education Aid 10-3132 3,265,582 3,265,582 3,487,552
Equalization Aid 10-3176 23,429,575 25,041,405 26,171,739
Categorical Security Aid 10-3177 0 0 306,118
Categorical Transportation Aid 10-3121 0 0 52,957
SUBTOTAL  27,038,955 28,511,549 30,222,928
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 132,805 90,263 110,127
SUBTOTAL  132,805 1,108,348 110,127
Adjustment for Prior Year Encumbrances  0 687,129 0
Actual Revenues (Over)/Under Expenditures  2,363,232 0 0
TOTAL OPERATING BUDGET  75,334,927 78,304,870 78,520,964
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,258 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 50,000 0
Preschool Education Aid 20-3218 411,781 416,857 467,539
Other Restricted Entitlements 20-32XX 563,366 765,201 612,162
TOTAL REVENUES FROM STATE SOURCES  975,147 1,232,058 1,079,701
Revenues from Federal Sources:
Title I 20-4411-4416 1,821,335 1,348,476 1,078,781
Title II 20-4451-4455 217,509 157,111 125,689
Title III 20-4491-4494 40,784 134,778 107,822
Title IV 20-4471-4474 4,424 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,073,163 1,281,483 1,025,186
Vocational Education 20-4430 0 48,860 39,088
Other 20-4XXX 60,981 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  4,218,196 2,970,708 2,376,566
Transfers from Operating Budget-PreK 20-5200 256,678 310,134 488,526
TOTAL GRANTS AND ENTITLEMENTS  5,453,279 4,512,900 3,944,793
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 925,000 414,070
Revenues from Local Sources:
Local Tax Levy 40-1210 1,198,201 248,902 740,251
TOTAL REVENUES FROM LOCAL SOURCES  1,198,201 248,902 740,251
Revenues from State Sources:
Debt Service Aid Type II 40-3160 482,078 469,498 456,918
TOTAL LOCAL REPAYMENT OF DEBT  1,680,279 1,643,400 1,611,239
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  1,680,280 1,643,400 1,611,239
TOTAL REVENUES/SOURCES  82,468,486 84,461,170 84,076,996
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 256,678 310,134 488,526
TOTAL REVENUES/SOURCES NET OF TRANSFERS  82,211,808 84,151,036 83,588,470

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX27,278,74928,435,62129,367,160
Special Education 11-2XX-100-XXX4,175,8464,365,8904,287,754
Basic Skills/Remedial 11-230-100-XXX694,6981,058,0491,187,013
Bilingual Education 11-240-100-XXX1,397,0751,433,8921,245,559
Vocational Programs - Local 11-3XX-100-XXX279,472317,459346,357
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX149,517139,196133,242
School Sponsored Athletics 11-402-100-XXX905,306935,764937,180
Before/After School Programs 11-421-XXX-XXX1,98700
Support Services:
Tuition 11-000-100-XXX3,829,2364,181,7124,260,065
Attendance and Social Work Services 11-000-211-XXX11,60312,77612,592
Health Services 11-000-213-XXX760,578828,195763,544
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217492,617400,000500,000
Guidance 11-000-218-XXX1,516,8961,498,3081,467,307
Child Study Teams 11-000-219-XXX661,2461,438,7441,508,794
Improvement of Instructional Services 11-000-221-XXX129,61847,424216,162
Educational Media Services - School Library 11-000-222-XXX820,877815,742825,888
Instructional Staff Training Services 11-000-223-XXX17,88432,74519,000
General Administration 11-000-230-XXX1,940,6692,445,2122,078,504
School Administration 11-000-240-XXX4,633,7085,192,2504,672,524
Central Svcs & Admin Info Technology 11-000-25X-XXX907,5151,396,3761,243,111
Operation and Maintenance of Plant Services 11-000-26X-XXX7,050,0827,833,6037,644,194
Student Transportation Services 11-000-270-XXX1,202,7591,325,3461,294,763
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,133,70513,192,88514,022,592
Food Services 11-000-310-XXX304,078363,184300,275
Total Support Services Expenditures 36,413,07141,004,50240,829,315
TOTAL GENERAL CURRENT EXPENSE 71,295,72177,690,37378,333,580
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6041,989,13900
Interest Earned on Capital Reserve 10-6047,3341,0001,000
Equipment 12-XXX-XXX-73X640,018451,9130
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,343,38491,584126,384
TOTAL CAPITAL EXPENDITURES 3,979,875544,497127,384
Adult Education - Local:
Instruction 13-602-100-XXX59,33170,00060,000
Total Adult Education - Local 59,33170,00060,000
TOTAL SPECIAL SCHOOLS 59,33170,00060,000
OPERATING BUDGET GRAND TOTAL 75,334,92778,304,87078,520,964
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,25800
Preschool Education Aid:
Instruction 20-218-100-XXX517,182602,949658,361
Support Services 20-218-200-XXX151,277174,042297,704
TOTAL PRESCHOOL EDUCATION AID 668,459776,991956,065
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,42914,76111,809
Nonpublic Auxiliary Services 20-XXX-XXX-XXX142,657198,266158,613
Nonpublic Handicapped Services 20-XXX-XXX-XXX96,350253,501202,801
Nonpublic Nursing Services 20-XXX-XXX-XXX25,39121,08616,869
Other Special Projects 20-XXX-XXX-XXX277,539277,587222,070
Total State Projects 1,231,8251,542,1921,568,227
Federal Projects:
Title I 20-XXX-XXX-XXX1,821,3351,348,4761,078,781
Title II 20-XXX-XXX-XXX217,509157,111125,689
Title III 20-XXX-XXX-XXX40,784134,778107,822
Title IV 20-XXX-XXX-XXX4,42400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX2,073,1631,281,4831,025,186
Vocational Education 20-XXX-XXX-XXX048,86039,088
Other Special Projects 20-XXX-XXX-XXX60,98100
Total Federal Projects 4,218,1962,970,7082,376,566
TOTAL GRANTS AND ENTITLEMENTS 5,453,2794,512,9003,944,793
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,680,2801,643,4001,611,239
TOTAL REPAYMENT OF DEBT 1,680,2801,643,4001,611,239
Total Expenditures 82,468,48684,461,17084,076,996
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 82,211,80884,151,03684,076,996

 

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 Budget2,008,9993,552,1651,646,588709,034
  Repayment of Debt1000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,809,3713,805,8443,806,8443,807,844
      Adult Education Programs51,02152,13036,6920
      Maintenance Reserve0000
      Legal Reserve3,423,027900,634900,6340
      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 Cost12,00112,30412,28712,27512,204
Total Classroom Instruction7,7167,8277,6577,5957,687
Classroom-Salaries and Benefits7,2837,5277,3047,2207,340
Classroom-General Supplies and Textbooks352210243265242
Classroom-Purchased Services and Other8190111110105
Total Support Services1,1289911,0591,0551,116
Support Services-Salaries and Benefits979866941928987
Total Administrative Costs1,3231,6881,7441,8161,650
Administration-Salaries and Benefits1,1561,5071,5321,5841,470
Legal Costs016222522
Total Operations and Maintenance of Plant1,4751,5061,5391,5261,478
Operations & Maintenance of Plant-Salary & Ben.9681,006966944942
Board Contribution to Food Services12856626250
Total Extracurricular Costs219223210208206
Total Equipment Costs3531180770
Employee Benefits as a % of Salaries25.525.627.826.327.6

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 Kearny BOE has Joint Transportation agreements with Harrison BOE.
  • The Kearny BOE participates in the NJ Cooperative Bid with Educational
  • Data Services for the purchase of classroom, office, custodial, athletic
  • supplies, copy paper and time and material bids.
  • The Kearny BOE participates in the Middlesex Regional Services Cooperativ
  • bid for the purchase of gas and electric and other materials as needed.
  • The Kearny BOE utilizes the non-public and summer school services provide
  • d by the Essex and Passaic County Education Services Commissions.
  • Together with the Nutley adn Belleville BOE's, Kearny leases a boat house
  • from the Town of Kearny for their high school crew teams. Kearny provide
  • custodial services adn supplies, utilities adn required licensing fees an
  • d Belleville and Nutlye reimburse the district for these services.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy45,436,929 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,063,968,015 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1004.2705 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy45,931,506 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,063,968,015 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1004.3170 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy45,436,929 (G)
Estimated Equalized Valuation (as of 10/01/2011)3,392,402,190 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3394 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy45,931,506 (J)
Estimated Equalized Valuation (as of 10/01/2011)3,392,402,190 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3540 (L)

 

Administrative Salaries
Employee Name: Amy Heberling 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary88,000 
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 Days261 
  Contracted Number of Annual Vacation Days 18 
  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 Amount12,861 
  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: Gail Landi 
Job TitleExecutive Assistant 
Base Annual Salary76,641 
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 Days261 
  Contracted Number of Annual Vacation Days 24 
  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
Bonuses3,290 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,675 
  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: Mark Bruscino 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary90,142 
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 Days261 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances4,350 
Bonuses10,080 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount19,160 
  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: Michael DeVita 
Job TitleBusiness Administrator 
Base Annual Salary131,200 
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 Days261 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances1,590 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount24,978 
  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: Ron Bolandi 
Job TitleSuperintendent Interim 
Base Annual Salary167,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2012 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  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: 
Allowances1,470 
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, No sick days 
   Buyback of Vacation Days at the End of ContractInterim, No vacation 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 CommentsOnly gets paid a daily rate of $644.23 for each day worked.