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User Friendly Budgets
2012-13

PASSAIC - HAWTHORNE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,0181,9421,977
spacing
Pupils on Roll - Special Full-Time477498495
Pupils on Roll - Special Shared-Time804
Private School Placements231523
spacing
Pupils Sent to Other Dists-Spec Ed Prog798
Pupils Received366
Pupils in State Facilities133

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 115,945
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 85,000
Revenues from Local Sources:
Local Tax Levy 10-1210 31,446,287 32,346,376 32,993,304
Tuition 10-1300 0 200,000 299,422
Interest Earned on Capital Reserve Funds 10-1XXX 182 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 266,307 86,000 86,000
SUBTOTAL  31,712,776 32,633,376 33,379,726
Revenues from State Sources:
Extraordinary Aid 10-3131 688,930 650,000 650,000
Other State Aids 10-3XXX 30,328 0 0
Categorical Special Education Aid 10-3132 1,022,448 1,402,035 1,480,561
Equalization Aid 10-3176 0 288,582 365,908
Categorical Security Aid 10-3177 0 0 61,599
Categorical Transportation Aid 10-3121 0 0 90,423
SUBTOTAL  1,741,706 2,340,617 2,648,491
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 8,812 30,320 41,820
SUBTOTAL  8,812 119,509 41,820
Adjustment for Prior Year Encumbrances  0 69,967 0
Actual Revenues (Over)/Under Expenditures  -29,957 0 0
TOTAL OPERATING BUDGET  33,433,337 35,163,469 36,270,982
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,620 6,500 6,500
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 208,141 207,360 207,360
TOTAL REVENUES FROM STATE SOURCES  208,141 207,360 207,360
Revenues from Federal Sources:
Title I 20-4411-4416 213,062 221,290 261,622
Title II 20-4451-4455 48,535 61,410 61,410
Title III 20-4491-4494 7,067 7,067 9,741
Title IV 20-4471-4474 3,172 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 944,012 626,781 624,524
TOTAL REVENUES FROM FEDERAL SOURCES  1,215,848 916,548 957,297
TOTAL GRANTS AND ENTITLEMENTS  1,425,609 1,130,408 1,171,157
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 18,759 6
Transfers from Other Funds 40-5200 18,759 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 673,115 1,091,621 1,117,574
TOTAL REVENUES FROM LOCAL SOURCES  673,115 1,091,621 1,117,574
Revenues from State Sources:
Debt Service Aid Type II 40-3160 205,261 205,754 205,967
TOTAL LOCAL REPAYMENT OF DEBT  897,135 1,316,134 1,323,547
Actual Revenues (Over)/Under Expenditures  -18,759 0 0
TOTAL REPAYMENT OF DEBT  878,376 1,316,134 1,323,547
TOTAL REVENUES/SOURCES  35,737,322 37,610,011 38,765,686
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  35,737,322 37,610,011 38,765,686

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,204,4058,883,6819,098,560
Special Education 11-2XX-100-XXX4,802,1364,763,6254,790,161
Basic Skills/Remedial 11-230-100-XXX368,228285,815345,875
Bilingual Education 11-240-100-XXX95,24496,520111,443
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX106,428147,976160,877
School Sponsored Athletics 11-402-100-XXX365,311358,330400,333
Support Services:
Tuition 11-000-100-XXX1,664,1172,218,6682,984,899
Attendance and Social Work Services 11-000-211-XXX7561,0501,806
Health Services 11-000-213-XXX434,009455,744464,907
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217614,269580,907615,080
Guidance 11-000-218-XXX473,637323,318445,172
Child Study Teams 11-000-219-XXX1,936,1241,942,2931,964,145
Improvement of Instructional Services 11-000-221-XXX387,905170,449147,350
Educational Media Services - School Library 11-000-222-XXX268,105182,477211,130
General Administration 11-000-230-XXX552,631602,159596,285
School Administration 11-000-240-XXX1,373,5121,457,6191,444,240
Central Svcs & Admin Info Technology 11-000-25X-XXX507,940579,223536,457
Operation and Maintenance of Plant Services 11-000-26X-XXX2,566,4352,998,3802,837,755
Student Transportation Services 11-000-270-XXX986,6291,107,5921,138,554
Personal Services - Employee Benefits 11-XXX-XXX-2XX6,685,1097,886,5077,763,058
Total Support Services Expenditures 18,451,17820,506,38621,150,838
TOTAL GENERAL CURRENT EXPENSE 33,392,93035,042,33336,058,087
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X37,84800
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,559120,136211,895
TOTAL CAPITAL EXPENDITURES 40,407121,136212,895
OPERATING BUDGET GRAND TOTAL 33,433,33735,163,46936,270,982
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,6206,5006,500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX28,06828,42228,422
Nonpublic Auxiliary Services 20-XXX-XXX-XXX66,07468,49468,494
Nonpublic Handicapped Services 20-XXX-XXX-XXX52,35771,55471,554
Nonpublic Nursing Services 20-XXX-XXX-XXX36,50438,89038,890
Other Special Projects 20-XXX-XXX-XXX25,13800
Total State Projects 208,141207,360207,360
Federal Projects:
Title I 20-XXX-XXX-XXX213,062221,290261,622
Title II 20-XXX-XXX-XXX48,53561,41061,410
Title III 20-XXX-XXX-XXX7,0677,0679,741
Title IV 20-XXX-XXX-XXX3,17200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX944,012626,781624,524
Total Federal Projects 1,215,848916,548957,297
TOTAL GRANTS AND ENTITLEMENTS 1,425,6091,130,4081,171,157
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX878,3761,316,1341,323,547
TOTAL REPAYMENT OF DEBT 878,3761,316,1341,323,547
Total Expenditures 35,737,32237,610,01138,765,686
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 35,737,32237,610,01138,765,686

 

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 Budget555,691668,667668,667668,667
  Repayment of Debt618,76560
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve92,20792,38993,3899,389
      Adult Education Programs0000
      Maintenance Reserve100,000100,000100,000100,000
      Legal Reserve0115,945115,9450
      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 Cost11,89512,39212,49812,99612,903
Total Classroom Instruction7,4237,6007,3637,8647,839
Classroom-Salaries and Benefits7,2407,3637,1747,6277,671
Classroom-General Supplies and Textbooks157213167215146
Classroom-Purchased Services and Other2624222222
Total Support Services1,7872,0462,0301,9101,973
Support Services-Salaries and Benefits1,4911,6161,6051,4841,566
Total Administrative Costs1,1591,2181,2701,3941,325
Administration-Salaries and Benefits9941,0001,0481,1381,085
Legal Costs011131414
Total Operations and Maintenance of Plant1,2341,2341,4911,4871,401
Operations & Maintenance of Plant-Salary & Ben.794829962930954
Board Contribution to Food Services00000
Total Extracurricular Costs233237271274293
Total Equipment Costs3315000
Employee Benefits as a % of Salaries33.331.642.238.336.2

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
  • Transportation Services - Passaic Coounty Ed. Service Commission
  • Technology Services - Manchester Regional High School
  • Non Public Nursing Services - Essex County Ed. Service Commision
  • Chapter 192/193 Services Essex County Ed. Service Commission
  • Facilities Sharing with Borough of Hawthorne
  • Purchasing - Middlesex Regional Ed. Service Commision
  • Purchasing through the bid process with many districts for supplies
  • Insurance - Northeast Bergen School Board Insurance Group

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,993,304 (A)
Estimated Net Taxable Valuation (as of 12/01/2012)1,229,305,395 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.6839 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy34,110,878 (D)
Estimated Net Taxable Valuation (as of 12/01/2012)1,229,305,395 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.7748 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy32,993,304 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,496,549,811 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.3216 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy34,110,878 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,496,549,811 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.3663 (L)

 

Administrative Salaries
Employee Name: Anthony Mistretta 
Job TitleBusiness Administrator 
Base Annual Salary98,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/13/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days160 
  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 is currently holding position 
   Buyback of Vacation Days at the End of Contractinterim is currently holding position 
   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: Robert Blanchard 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/19/2012 
  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: 
Allowances3,000 
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 Contractnot enough time in district 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contractnot enough time in district 
   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: Robert Mooney 
Job TitleSuperintendent 
Base Annual Salary199,641 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances3,185 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other15,649 
  Retirement Plans
Contractual Post-Employment Benefits Amount29,010 
  Description of: 
   Buyback of Sick Days at the End of Contractaccumulated sick day payout 
   Buyback of Vacation Days at the End of Contractaccumulated vacation day payout 
   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