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User Friendly Budgets
2012-13

MORRIS - LINCOLN PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time789772787
spacing
Pupils on Roll - Special Full-Time98103103
Pupils on Roll - Special Shared-Time006
Private School Placements201917
spacing
Pupils Sent to Other Districts-Reg Prog241232311
Pupils Sent to Other Dists-Spec Ed Prog604062
Pupils Received181615
Pupils in State Facilities030

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 183,851 881,754
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 10,000
Revenues from Local Sources:
Local Tax Levy 10-1210 16,749,035 17,050,518 16,916,122
Tuition 10-1300 16,842 27,000 35,335
Interest Earned on Capital Reserve Funds 10-1XXX 64 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 479 35,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 207,238 208,185 210,185
SUBTOTAL  16,973,658 17,320,703 17,161,642
Revenues from State Sources:
Extraordinary Aid 10-3131 120,569 127,500 108,500
Other State Aids 10-3XXX 21,498 0 0
Categorical Special Education Aid 10-3132 650,635 650,635 690,889
Categorical Security Aid 10-3177 100,471 100,471 100,426
Adjustment Aid 10-3178 0 0 46,874
Categorical Transportation Aid 10-3121 334,858 525,694 643,598
SUBTOTAL  1,228,031 1,404,300 1,590,287
Revenues from Federal Sources:
SUBTOTAL  0 69,691 0
Adjustment for Prior Year Encumbrances  0 199,574 0
Actual Revenues (Over)/Under Expenditures  -503,320 0 0
TOTAL OPERATING BUDGET  17,698,369 19,178,119 19,643,683
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 14,557 9,778 7,882
TOTAL REVENUES FROM STATE SOURCES  14,557 9,778 7,882
Revenues from Federal Sources:
Title I 20-4411-4416 103,727 39,550 31,640
Title II 20-4451-4455 19,259 13,790 11,032
Title III 20-4491-4494 12,909 6,068 4,854
Title IV 20-4471-4474 0 1,233 986
I.D.E.A. Part B (Handicapped) 20-4420-4429 349,058 130,874 104,699
TOTAL REVENUES FROM FEDERAL SOURCES  484,953 191,515 153,211
TOTAL GRANTS AND ENTITLEMENTS  499,510 201,293 161,093
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 43 0
Transfers from Other Funds 40-5200 10 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 682,061 666,959 643,124
TOTAL REVENUES FROM LOCAL SOURCES  682,061 666,959 643,124
Revenues from State Sources:
Debt Service Aid Type II 40-3160 63,598 63,647 63,615
TOTAL LOCAL REPAYMENT OF DEBT  745,669 730,649 706,739
Actual Revenues (Over)/Under Expenditures  7,742 0 0
TOTAL REPAYMENT OF DEBT  753,411 730,649 706,739
TOTAL REVENUES/SOURCES  18,951,290 20,110,061 20,511,515
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  18,951,290 20,110,061 20,511,515

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,459,3683,897,5883,918,601
Special Education 11-2XX-100-XXX971,7961,084,2981,125,308
Basic Skills/Remedial 11-230-100-XXX194,117252,948242,245
Bilingual Education 11-240-100-XXX92,85662,50061,175
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX18,90018,60026,280
School Sponsored Athletics 11-402-100-XXX8,69738,89138,335
Other Instructional Programs 11-4XX-100-XXX4,23822,5007,500
Support Services:
Tuition 11-000-100-XXX6,905,5027,005,6597,147,305
Attendance and Social Work Services 11-000-211-XXX2,0002,0402,000
Health Services 11-000-213-XXX138,093138,457143,149
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217113,741117,539138,630
Guidance 11-000-218-XXX99,77697,12897,276
Child Study Teams 11-000-219-XXX602,257551,487597,029
Improvement of Instructional Services 11-000-221-XXX99200
Educational Media Services - School Library 11-000-222-XXX45,16549,41895,166
Instructional Staff Training Services 11-000-223-XXX010,20012,100
General Administration 11-000-230-XXX446,568400,794340,937
School Administration 11-000-240-XXX358,186517,762473,894
Central Svcs & Admin Info Technology 11-000-25X-XXX391,219429,774450,773
Operation and Maintenance of Plant Services 11-000-26X-XXX976,2271,041,7631,091,392
Student Transportation Services 11-000-270-XXX1,142,8671,319,2001,341,124
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,707,8632,117,8382,291,083
Total Support Services Expenditures 12,930,45613,799,05914,221,858
TOTAL GENERAL CURRENT EXPENSE 17,680,42819,176,38419,641,302
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X14,82600
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,9831,7352,381
TOTAL CAPITAL EXPENDITURES 17,8091,7352,381
Summer School:
Instruction 13-422-100-XXX13200
Total Summer School 13200
TOTAL SPECIAL SCHOOLS 13200
OPERATING BUDGET GRAND TOTAL 17,698,36919,178,11919,643,683
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX09,7787,882
Nonpublic Handicapped Services 20-XXX-XXX-XXX14,55700
Total State Projects 14,5579,7787,882
Federal Projects:
Title I 20-XXX-XXX-XXX103,72739,55031,640
Title II 20-XXX-XXX-XXX19,25913,79011,032
Title III 20-XXX-XXX-XXX12,9096,0684,854
Title IV 20-XXX-XXX-XXX01,233986
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX349,058130,874104,699
Total Federal Projects 484,953191,515153,211
TOTAL GRANTS AND ENTITLEMENTS 499,510201,293161,093
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX753,411730,649706,739
TOTAL REPAYMENT OF DEBT 753,411730,649706,739
Total Expenditures 18,951,29020,110,06120,511,515
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 18,951,29020,110,06120,511,515

 

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 Budget441,620424,798375,422240,990
  Repayment of Debt7,7854300
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve255,905430,969580,969580,969
      Adult Education Programs0000
      Maintenance Reserve150,000207,000357,000357,000
      Legal Reserve211,715881,797747,3220
      Tuition Reserve010,00010,0000
      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 Cost11,84310,78911,81712,40012,488
Total Classroom Instruction7,4016,4967,3497,7157,762
Classroom-Salaries and Benefits7,1426,2296,9567,2967,338
Classroom-General Supplies and Textbooks192204317339288
Classroom-Purchased Services and Other67637680136
Total Support Services1,6361,2981,3981,3361,436
Support Services-Salaries and Benefits1,4781,1761,1911,1191,149
Total Administrative Costs1,6711,6831,5471,8521,738
Administration-Salaries and Benefits1,3651,3701,2971,4871,474
Legal Costs060604228
Total Operations and Maintenance of Plant1,0571,2831,4591,4301,478
Operations & Maintenance of Plant-Salary & Ben.635684733768805
Board Contribution to Food Services00000
Total Extracurricular Costs7931646774
Total Equipment Costs4917000
Employee Benefits as a % of Salaries24.725.228.929.131

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
  • Education Services Commission - transportation, non public
  • Huntington Sercvices Commision - bidding
  • Ed Date - Bidding
  • Peaquannock - looking into shared services fro professional development

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,983,320 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,561,035,700 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.0880 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,638,362 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,561,035,700 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.1299 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,983,320 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,475,877,565 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.1507 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,638,362 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,475,877,565 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1951 (L)

 

Administrative Salaries
Employee Name: Adrian Podzielny 
Job TitleBusiness Administrator 
Base Annual Salary124,950 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  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 Amount26,520 
  Description of: 
   Buyback of Sick Days at the End of Contractmaximum amount that can be received 
   Buyback of Vacation Days at the End of Contractper diem salary rate 
   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: Henry Hernandez 
Job TitleCoordinator/Dir./Mgr./Supvr. Buildings and Grounds 
Base Annual Salary79,427 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  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 Amount6,000 
  Description of: 
   Buyback of Sick Days at the End of Contractmaximum amount that can be received 
   Buyback of Vacation Days at the End of Contract50 per day 
   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: James Grube 
Job TitleSuperintendent 
Base Annual Salary157,811 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2016 
  Contracted Number of Annual Work Days260 
  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 Amount29,567 
  Description of: 
   Buyback of Sick Days at the End of Contractmaximum amount that can received 
   Buyback of Vacation Days at the End of Contractper diem salary rate 
   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