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User Friendly Budgets
2012-13

MIDDLESEX - HIGHLAND PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,2641,2941,299
spacing
Pupils on Roll - Special Full-Time199189189
Pupils on Roll - Special Shared-Time388
Private School Placements212223
spacing
Pupils Sent to Other Dists-Spec Ed Prog111010
Pupils Received666
Pupils in State Facilities155

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 487,997 663,447
Withdrawal from Cap Res-for Local Share 10-307 1,060,319 0 275,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 100,000
Revenues from Local Sources:
Local Tax Levy 10-1210 20,464,826 20,874,123 21,291,605
Tuition 10-1300 76,382 35,000 30,000
Interest Earned on Capital Reserve Funds 10-1XXX 304 0 640
Other Restricted Miscellaneous Revenues 10-1XXX 0 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 76,330 105,000 80,360
SUBTOTAL  20,617,842 21,019,123 21,407,605
Revenues from State Sources:
Extraordinary Aid 10-3131 189,532 0 0
Other State Aids 10-3XXX 21,402 155,849 0
Categorical Special Education Aid 10-3132 817,816 817,816 866,008
Equalization Aid 10-3176 2,061,034 2,305,592 2,606,991
Categorical Security Aid 10-3177 0 0 53,800
Categorical Transportation Aid 10-3121 0 0 69,612
SUBTOTAL  3,089,784 3,279,257 3,596,411
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 23,310 19,517 19,517
SUBTOTAL  23,310 159,657 19,517
Adjustment for Prior Year Encumbrances  0 315,076 0
Actual Revenues (Over)/Under Expenditures  -159,453 0 0
TOTAL OPERATING BUDGET  24,631,802 25,261,110 26,061,980
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 55,185 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 299,916 274,923 288,592
Other Restricted Entitlements 20-32XX 280,737 253,408 249,036
TOTAL REVENUES FROM STATE SOURCES  580,653 528,331 537,628
Revenues from Federal Sources:
Title I 20-4411-4416 311,180 223,930 208,876
Title II 20-4451-4455 51,676 51,184 46,254
Title III 20-4491-4494 13,464 14,472 12,447
Title IV 20-4471-4474 92 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 470,155 328,658 332,369
Other 20-4XXX 244,551 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,091,118 618,244 599,946
Transfers from Operating Budget-PreK 20-5200 0 10,453 46,898
TOTAL GRANTS AND ENTITLEMENTS  1,726,956 1,157,028 1,184,472
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 1
Revenues from Local Sources:
Local Tax Levy 40-1210 2,056,511 2,054,645 2,056,929
TOTAL REVENUES FROM LOCAL SOURCES  2,056,511 2,054,645 2,056,929
Revenues from State Sources:
Debt Service Aid Type II 40-3160 9,146 9,186 9,259
TOTAL LOCAL REPAYMENT OF DEBT  2,065,657 2,063,831 2,066,189
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  2,065,656 2,063,831 2,066,189
TOTAL REVENUES/SOURCES  28,424,414 28,481,969 29,312,641
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 10,453 46,898
TOTAL REVENUES/SOURCES NET OF TRANSFERS  28,424,414 28,471,516 29,265,743

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,187,8996,838,2087,265,390
Special Education 11-2XX-100-XXX2,232,0592,186,5072,372,620
Bilingual Education 11-240-100-XXX243,562261,114263,988
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX143,453160,466167,432
School Sponsored Athletics 11-402-100-XXX282,847298,665298,318
Summer School 11-422-XXX-XXX31,89500
Other Supplemental/At-Risk Programs 11-424-XXX-XXX235,826206,548221,483
Support Services:
Tuition 11-000-100-XXX1,325,1871,385,3331,444,800
Attendance and Social Work Services 11-000-211-XXX49,61442,73446,106
Health Services 11-000-213-XXX282,132291,234302,748
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217538,184571,019615,703
Guidance 11-000-218-XXX589,052617,725648,068
Child Study Teams 11-000-219-XXX615,383667,341622,959
Improvement of Instructional Services 11-000-221-XXX241,932290,542375,805
Educational Media Services - School Library 11-000-222-XXX378,813384,987387,871
Instructional Staff Training Services 11-000-223-XXX86,02596,085140,947
General Administration 11-000-230-XXX564,270681,480617,429
School Administration 11-000-240-XXX850,887974,749977,541
Central Svcs & Admin Info Technology 11-000-25X-XXX414,576494,043470,928
Operation and Maintenance of Plant Services 11-000-26X-XXX2,149,5022,304,8002,268,921
Student Transportation Services 11-000-270-XXX1,275,5581,348,2121,329,150
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,542,7144,183,4184,367,460
Total Support Services Expenditures 12,903,82914,333,70214,616,436
TOTAL GENERAL CURRENT EXPENSE 22,261,37024,285,21025,205,667
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604500,00000
Interest Earned on Capital Reserve 10-6043040640
Equipment 12-XXX-XXX-73X38,44518,5530
Facilities Acquisition and Construction Services 12-000-4XX-XXX576,476645,639564,023
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9311,060,31900
TOTAL CAPITAL EXPENDITURES 2,175,544664,192564,663
Transfer of Funds to Charter Schools 10-000-100-56X194,888311,708291,650
OPERATING BUDGET GRAND TOTAL 24,631,80225,261,11026,061,980
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX55,18500
Preschool Education Aid:
Instruction 20-218-100-XXX226,800228,738241,407
Support Services 20-218-200-XXX73,11656,63894,083
TOTAL PRESCHOOL EDUCATION AID 299,916285,376335,490
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,5012,1262,700
Nonpublic Auxiliary Services 20-XXX-XXX-XXX4,2005,1002,015
Nonpublic Handicapped Services 20-XXX-XXX-XXX3,1327,0914,515
Nonpublic Nursing Services 20-XXX-XXX-XXX2,9643,1423,857
Other Special Projects 20-XXX-XXX-XXX267,940235,949235,949
Total State Projects 580,653538,784584,526
Federal Projects:
Title I 20-XXX-XXX-XXX311,180223,930208,876
Title II 20-XXX-XXX-XXX51,67651,18446,254
Title III 20-XXX-XXX-XXX13,46414,47212,447
Title IV 20-XXX-XXX-XXX9200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX470,155328,658332,369
Other Special Projects 20-XXX-XXX-XXX244,55100
Total Federal Projects 1,091,118618,244599,946
TOTAL GRANTS AND ENTITLEMENTS 1,726,9561,157,0281,184,472
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,065,6562,063,8312,066,189
TOTAL REPAYMENT OF DEBT 2,065,6562,063,8312,066,189
Total Expenditures 28,424,41428,481,96929,312,641
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 28,424,41428,471,51629,312,641

 

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 Budget597,2941,064,689993,975488,486
  Repayment of Debt0110
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,060,319500,304502,804128,444
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve531,560219,745157,9580
      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 Cost13,92413,70014,87214,86815,425
Total Classroom Instruction7,9627,9038,4508,5119,015
Classroom-Salaries and Benefits7,5687,4798,0358,0078,580
Classroom-General Supplies and Textbooks156180179272178
Classroom-Purchased Services and Other239245236231257
Total Support Services2,4992,4072,6392,5842,729
Support Services-Salaries and Benefits2,3292,2022,4272,2982,450
Total Administrative Costs1,5701,5301,7661,7991,734
Administration-Salaries and Benefits1,2981,2681,4351,4141,413
Legal Costs014184034
Total Operations and Maintenance of Plant1,4901,5021,6191,5821,551
Operations & Maintenance of Plant-Salary & Ben.1291211315246
Board Contribution to Food Services00000
Total Extracurricular Costs401357395389393
Total Equipment Costs25260130
Employee Benefits as a % of Salaries2627.632.93130.6

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
  • Before- and After-School Care programs shared with municipality
  • Summer Camp program shared with municipality
  • Gasoline and salt purchases made through municipality and county
  • Trash and recycling pickups made at no cost by municipality
  • School facilities offered at no cost to municipality-sponsored groups
  • Joint transportation arrangements with ESC and other LEA's
  • Special education placements with ESC and other LEA's
  • Cooperative purchasing agreements with ESC's for school supplies, et al
  • Cooperative banking arrangement with other LEA's
  • Cooperative RFP and RFQ process with other LEA's and ESC
  • Shared recreational facility arrangement for HS athletic and playground f
  • acilities with municipality
  • Shared building of bathroom facility for recreational complex with county
  • and municipality
  • Cooperative purchasing of utilities through ACES and ESC cooperative
  • Cooperative purchasing of telecommunications services through ACT
  • Ongoing cooperative arrangements with Northern Middlesex Alliance, invol-
  • ving other LEA's to seek out additional shared service opportunities
  • Sharing of custodian and school nurse with municipality for summer camp
  • program needs
  • Providing custodial and maintenance services to support municipal park
  • and field facilities shared with municipality
  • Sharing of district maintenance equipment with municipality as needed
  • Collaborative effort to secure grant for community gardens project
  • Collaborative effort with Rutgers University for global education program

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,082,864 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)535,404,611 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1003.9377 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,128,397 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)535,404,611 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1004.3198 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,082,864 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,353,318,636 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.5579 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,128,397 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,353,318,636 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.7090 (L)

 

Administrative Salaries
Employee Name: Brian Humphrey 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,024 
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 Days238 
  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: 
Allowances480 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount31,706 
  Description of: 
   Buyback of Sick Days at the End of ContractPer regulations 
   Buyback of Vacation Days at the End of ContractPer contract, permitted carryover plus 
   Buyback of Personal Days at the End of Contractcurrent unused days 
   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: Frances Wood 
Job TitleSuperintendent 
Base Annual Salary182,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days235 
  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: 
Allowances9,550 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount36,204 
  Description of: 
   Buyback of Sick Days at the End of ContractPer regulations 
   Buyback of Vacation Days at the End of ContractPer contract, current unused 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: Karen Lewis 
Job TitleAssistant Superintendent 
Base Annual Salary152,337 
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 Days238 
  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: 
Allowances2,960 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount33,634 
  Description of: 
   Buyback of Sick Days at the End of ContractPer regulations 
   Buyback of Vacation Days at the End of ContractPer contract, max 10 days carry over p 
   Buyback of Personal Days at the End of Contractlus current unused days 
   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 Hoefele 
Job TitleBusiness Administrator 
Base Annual Salary146,295 
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 Days238 
  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: 
Allowances2,245 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount33,005 
  Description of: 
   Buyback of Sick Days at the End of ContractPer regulations 
   Buyback of Vacation Days at the End of ContractPer contract, max 10 days carryover pl 
   Buyback of Personal Days at the End of Contractus current unused days 
   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