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User Friendly Budgets
2012-13

MORRIS - RIVERDALE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time277303325
spacing
Pupils on Roll - Special Full-Time414041
Private School Placements499
spacing
Pupils Sent to Other Districts-Reg Prog8380112
Pupils Sent to Other Dists-Spec Ed Prog192125
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 111,677 371,502
Revenues from Local Sources:
Local Tax Levy 10-1210 6,292,901 6,492,687 6,562,424
Tuition 10-1300 28,680 24,750 27,500
Interest Earned on Capital Reserve Funds 10-1XXX 0 200 200
Unrestricted Miscellaneous Revenues 10-1XXX 45,441 10,538 10,538
SUBTOTAL  6,367,022 6,528,175 6,600,662
Revenues from State Sources:
Extraordinary Aid 10-3131 98,290 98,740 0
Other State Aids 10-3XXX 6,129 0 0
Categorical Special Education Aid 10-3132 64,843 129,120 212,928
Categorical Security Aid 10-3177 0 0 7,875
Categorical Transportation Aid 10-3121 0 0 18,800
SUBTOTAL  169,262 227,860 239,603
Revenues from Federal Sources:
SUBTOTAL  0 12,787 0
Adjustment for Prior Year Encumbrances  0 62,981 0
Actual Revenues (Over)/Under Expenditures  -402,375 0 0
TOTAL OPERATING BUDGET  6,133,909 6,943,480 7,211,767
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 13,829 19,138 16,267
Title II 20-4451-4455 6,958 5,472 4,651
Title III 20-4491-4494 1,373 1,010 858
I.D.E.A. Part B (Handicapped) 20-4420-4429 80,592 84,250 71,655
TOTAL REVENUES FROM FEDERAL SOURCES  102,752 109,870 93,431
TOTAL GRANTS AND ENTITLEMENTS  102,752 109,870 93,431
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 318,837 323,941 325,638
TOTAL REVENUES FROM LOCAL SOURCES  318,837 323,941 325,638
TOTAL LOCAL REPAYMENT OF DEBT  318,837 323,941 325,638
Actual Revenues (Over)/Under Expenditures  4,101 0 0
TOTAL REPAYMENT OF DEBT  322,938 323,941 325,638
TOTAL REVENUES/SOURCES  6,559,599 7,377,291 7,630,836
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,559,599 7,377,291 7,630,836

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,517,7651,591,0281,551,555
Special Education 11-2XX-100-XXX273,280321,963296,598
Basic Skills/Remedial 11-230-100-XXX47,28649,42262,792
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX19,00626,83526,835
School Sponsored Athletics 11-402-100-XXX17,06218,95518,955
Support Services:
Tuition 11-000-100-XXX1,730,6282,075,4742,356,729
Attendance and Social Work Services 11-000-211-XXX26,38826,83617,340
Health Services 11-000-213-XXX69,21072,07572,775
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217187,989217,253210,233
Guidance 11-000-218-XXX29,29841,98619,841
Child Study Teams 11-000-219-XXX196,532200,321204,378
Educational Media Services - School Library 11-000-222-XXX40,81150,53554,680
Instructional Staff Training Services 11-000-223-XXX5,6627,50016,075
General Administration 11-000-230-XXX295,413301,902315,831
School Administration 11-000-240-XXX110,622115,325118,140
Central Svcs & Admin Info Technology 11-000-25X-XXX126,611141,522145,650
Operation and Maintenance of Plant Services 11-000-26X-XXX371,159446,180426,578
Student Transportation Services 11-000-270-XXX319,465377,733400,089
Personal Services - Employee Benefits 11-XXX-XXX-2XX709,248811,827747,994
Total Support Services Expenditures 4,219,0364,886,4695,106,333
TOTAL GENERAL CURRENT EXPENSE 6,093,4356,894,6727,063,068
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040200200
Equipment 12-XXX-XXX-73X9,52600
Facilities Acquisition and Construction Services 12-000-4XX-XXX20,32826,248148,499
TOTAL CAPITAL EXPENDITURES 29,85426,448148,699
Transfer of Funds to Charter Schools 10-000-100-56X10,62022,3600
OPERATING BUDGET GRAND TOTAL 6,133,9096,943,4807,211,767
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX13,82919,13816,267
Title II 20-XXX-XXX-XXX6,9585,4724,651
Title III 20-XXX-XXX-XXX1,3731,010858
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX80,59284,25071,655
Total Federal Projects 102,752109,87093,431
TOTAL GRANTS AND ENTITLEMENTS 102,752109,87093,431
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX322,938323,941325,638
TOTAL REPAYMENT OF DEBT 322,938323,941325,638
Total Expenditures 6,559,5997,377,2917,630,836
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,559,5997,377,2917,630,836

 

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 Budget355,466351,317249,817249,817
  Repayment of Debt4,101000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve128,447173,243173,443173,643
      Adult Education Programs0000
      Maintenance Reserve055,000191,500191,500
      Legal Reserve160,681483,179371,5020
      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 Cost13,02112,70711,63812,98711,766
Total Classroom Instruction7,3527,1516,4457,2006,476
Classroom-Salaries and Benefits6,9446,6866,0076,5946,061
Classroom-General Supplies and Textbooks281322271347258
Classroom-Purchased Services and Other127143167260157
Total Support Services2,2422,0951,9892,1611,936
Support Services-Salaries and Benefits1,7491,6941,5191,6171,496
Total Administrative Costs1,8612,0171,8111,9971,904
Administration-Salaries and Benefits1,5031,6721,4931,6391,548
Legal Costs0107904441
Total Operations and Maintenance of Plant1,3931,2941,2261,4441,286
Operations & Maintenance of Plant-Salary & Ben.802622572627581
Board Contribution to Food Services00000
Total Extracurricular Costs158137149164151
Total Equipment Costs030000
Employee Benefits as a % of Salaries25.425.928.428.526.1

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
  • Riverdale Borough-plowing, salting, trash collection, vehicle maintenance
  • & repair, field repair, sidewalk replacement, tree removal, sewer & water
  • usage, large equipment availablilty, shared use of furniture, building
  • maintenance/renovation assistance, crossing guard.
  • Morris County ETTC Membership (Educational Technology Training Center)-
  • provides training that integrates tech education and activities for all
  • grade levels and content areas to meet the NJ CCCS.
  • ACES-gas & electric group purchasing program
  • E-RATE program - subsidized funding for tele-& data-communications
  • NJ PIP (Pooled Insurance Program)-pooled isurance for all district
  • requirements
  • ESCMC- Educational Services Commission of Morris County provides co-op
  • purchasing for supplies and materials, Health & Safety training courses
  • special & vocational education busing
  • PCESC-Passaic County Educational Services Commission provides physical
  • therapy services, special & vocational education busing
  • APITC-Asbury Park Information Technology Center payroll and accounting
  • software and training
  • Pompton Lakes Board of Education- send/receive high school students,
  • staff training, articultation, Title III consortium, use of
  • equipment, joint curriculum development, translation services where
  • appropriate
  • Special education placements in local public school to provide a
  • continueum of services as well as transp[ortation efficiences for these
  • students
  • Local community groups-such as Little League for grounds & fields
  • maintenance and cleanup, clay, etc.
  • Government bidding process via borough foer vehicles
  • Community Center leased to the borough for $1 annually
  • Passaic Ed Services- after care program
  • DARE Training with local police
  • Student community service
  • Building an emergency vacuation site
  • Borough provided financial assistance to reduce referendum costs to tax-
  • payers
  • payers

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,527,556 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)910,749,527 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.7167 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,854,396 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)910,749,527 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.7526 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,527,556 (G)
Estimated Equalized Valuation (as of 10/01/2011)849,215,087 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.7687 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,854,396 (J)
Estimated Equalized Valuation (as of 10/01/2011)849,215,087 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.8071 (L)

 

Administrative Salaries
Employee Name: Dr. Betty Ann Wyks 
Job TitleSuperintendent 
Base Annual Salary180,923 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  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 DaysFamily Leave Death 
Benefits: 
Allowances400 
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsThere are no 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 CommentsThere are no post employment benefits. 
Employee Name: Gary Grembowiec 
Job TitleBusiness Administrator 
Base Annual Salary107,100 
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 Days260 
  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 DaysFamily Leave Death 
Benefits: 
Allowances620 
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsThere are no 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 CommentsThere are no post employment benefits. 
Employee Name: Keith Cortright 
Job TitlePrincipal 
Base Annual Salary107,000 
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 Days260 
  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 DaysFamily Leave Death 
Benefits: 
Allowances1,145 
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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsThere are no 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 CommentsThere are no post employment benefits.