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User Friendly Budgets
2012-13

PASSAIC - PROSPECT PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time752775776
spacing
Pupils on Roll - Special Full-Time108118119
Private School Placements545
spacing
Pupils Sent to Other Districts-Reg Prog130
Pupils Sent to Other Dists-Spec Ed Prog132

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 1,242,571
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 70,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 80,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 2,485,637 2,535,350 2,535,350
Interest Earned on Capital Reserve Funds 10-1XXX 944 960 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 9,814 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 4,521 8,502 0
SUBTOTAL  2,500,916 2,544,812 2,536,350
Revenues from State Sources:
Extraordinary Aid 10-3131 21,813 0 0
Other State Aids 10-3XXX 5,219 0 0
Categorical Special Education Aid 10-3132 464,891 464,891 494,171
Equalization Aid 10-3176 6,634,884 6,742,172 7,085,487
Categorical Security Aid 10-3177 0 0 96,662
Categorical Transportation Aid 10-3121 0 0 7,699
SUBTOTAL  7,126,807 7,207,063 7,684,019
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 35,257 19,167 17,425
SUBTOTAL  35,257 272,217 17,425
Adjustment for Prior Year Encumbrances  0 78,132 0
Actual Revenues (Over)/Under Expenditures  -743,486 0 0
TOTAL OPERATING BUDGET  8,919,494 10,182,224 11,550,365
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 14,669 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 303,955 168,796 257,982
Other Restricted Entitlements 20-32XX 100,167 80,760 0
TOTAL REVENUES FROM STATE SOURCES  404,122 249,556 257,982
Revenues from Federal Sources:
Title I 20-4411-4416 638,507 448,045 300,000
Title II 20-4451-4455 44,182 13,403 0
Title III 20-4491-4494 28,405 13,300 0
Title IV 20-4471-4474 4,247 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 300,068 227,581 200,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,015,409 702,329 500,000
TOTAL GRANTS AND ENTITLEMENTS  1,434,200 951,885 757,982
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 13,113
Revenues from Local Sources:
Local Tax Levy 40-1210 252,603 329,814 318,900
Miscellaneous 40-1XXX 919 0 0
TOTAL REVENUES FROM LOCAL SOURCES  253,522 329,814 318,900
TOTAL LOCAL REPAYMENT OF DEBT  253,522 329,814 332,013
Actual Revenues (Over)/Under Expenditures  -13,113 0 0
TOTAL REPAYMENT OF DEBT  240,409 329,814 332,013
TOTAL REVENUES/SOURCES  10,594,103 11,463,923 12,640,360
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  10,594,103 11,463,923 12,640,360

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,144,6993,431,0853,608,891
Special Education 11-2XX-100-XXX924,123952,828921,176
Basic Skills/Remedial 11-230-100-XXX192,576326,847612,348
Bilingual Education 11-240-100-XXX144,245138,083143,200
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,30000
Summer School 11-422-XXX-XXX03,30048,300
Community Services Programs/Operations 11-800-330-XXX11,59536,00041,000
Support Services:
Tuition 11-000-100-XXX436,793379,428394,468
Health Services 11-000-213-XXX50,51376,65494,250
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217252,391282,390423,550
Guidance 11-000-218-XXX149,899120,922122,750
Child Study Teams 11-000-219-XXX95,036135,720370,981
Improvement of Instructional Services 11-000-221-XXX045,00079,900
Educational Media Services - School Library 11-000-222-XXX81,68387,17788,800
Instructional Staff Training Services 11-000-223-XXX01,25025,000
General Administration 11-000-230-XXX294,255351,300359,750
School Administration 11-000-240-XXX335,572333,620333,490
Central Svcs & Admin Info Technology 11-000-25X-XXX341,804328,614334,419
Operation and Maintenance of Plant Services 11-000-26X-XXX678,907931,826948,391
Student Transportation Services 11-000-270-XXX131,932317,128343,976
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,577,0891,854,7211,837,762
Total Support Services Expenditures 4,425,8745,245,7505,757,487
TOTAL GENERAL CURRENT EXPENSE 8,846,41210,133,89311,132,402
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60409601,000
Equipment 12-XXX-XXX-73X2,4800300,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX60,82335,371109,908
TOTAL CAPITAL EXPENDITURES 63,30336,331410,908
Transfer of Funds to Charter Schools 10-000-100-56X9,77912,0007,055
OPERATING BUDGET GRAND TOTAL 8,919,49410,182,22411,550,365
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX14,66900
Preschool Education Aid:
Instruction 20-218-100-XXX252,529126,439257,982
Support Services 20-218-200-XXX51,42642,3570
TOTAL PRESCHOOL EDUCATION AID 303,955168,796257,982
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,85312,0000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX46,30632,4910
Nonpublic Handicapped Services 20-XXX-XXX-XXX15,69821,2690
Nonpublic Nursing Services 20-XXX-XXX-XXX16,50115,0000
Other Special Projects 20-XXX-XXX-XXX7,80900
Total State Projects 404,122249,556257,982
Federal Projects:
Title I 20-XXX-XXX-XXX638,507448,045300,000
Title II 20-XXX-XXX-XXX44,18213,4030
Title III 20-XXX-XXX-XXX28,40513,3000
Title IV 20-XXX-XXX-XXX4,24700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX300,068227,581200,000
Total Federal Projects 1,015,409702,329500,000
TOTAL GRANTS AND ENTITLEMENTS 1,434,200951,885757,982
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX240,409329,814332,013
TOTAL REPAYMENT OF DEBT 240,409329,814332,013
Total Expenditures 10,594,10311,463,92312,640,360
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 10,594,10311,463,92312,640,360

 

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 Budget279,562277,032277,032250,000
  Repayment of Debt013,11313,1130
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,206,3351,207,2791,208,2391,209,239
      Adult Education Programs0000
      Maintenance Reserve281,832543,114543,114543,114
      Legal Reserve751,7651,215,5391,215,5390
      Tuition Reserve160,000150,00070,0000
      Current Expense Emergency Reserve250,000250,000250,000250,000
  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 Cost9,8549,79611,05110,80611,915
Total Classroom Instruction6,5576,6507,2887,1297,723
Classroom-Salaries and Benefits6,2316,2946,9566,8126,913
Classroom-General Supplies and Textbooks317347320307658
Classroom-Purchased Services and Other991211152
Total Support Services9939499991,0911,587
Support Services-Salaries and Benefits8498107928921,126
Total Administrative Costs1,3131,3121,5481,3721,371
Administration-Salaries and Benefits1,0471,0911,2101,0311,044
Legal Costs051342428
Total Operations and Maintenance of Plant9718641,1551,1621,177
Operations & Maintenance of Plant-Salary & Ben.460414530505549
Board Contribution to Food Services60000
Total Extracurricular Costs55500
Total Equipment Costs19300336
Employee Benefits as a % of Salaries23.226.529.32927

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
  • Various community groups use the school facilities, including the Girl
  • Scouts, Boy Scouts, adult volleyball and basketball, PBA-sponsored youth
  • activities and Borough Department of Recreation after-school activities.
  • As the Borough does not have its own library, the school library/media
  • center is open one day a week for parents and children.
  • The district contracts for certain services, including transportation
  • and substitute teachers, with the Passaic County Educational Services
  • Commission.
  • The district receives assistance from the Borough for snow-plowing and
  • garbage and recycling pickup.
  • The district participates in an inter-local agreement with Manchester
  • Regional High School to receive technology support services.
  • The district participates in a shared services agreement with the Mount
  • Arlington Board of Education to receive the services of a Business
  • Administrator/Board Secretary.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,535,350 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)181,587,650 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3962 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,854,250 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)181,587,650 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.5718 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,535,350 (G)
Estimated Equalized Valuation (as of 10/01/2011)312,110,315 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.8123 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,854,250 (J)
Estimated Equalized Valuation (as of 10/01/2011)312,110,315 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9145 (L)

 

Administrative Salaries
Employee Name: Allison Angermeyer 
Job TitleSuperintendent 
Base Annual Salary145,000 
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 Contract06/30/2016 
  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 Days 
Benefits: 
Allowances3,250 
Bonuses21,750 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount34,519 
  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 BenefitsMax accum sick leave payout Max accum vacation leave payout 
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: Catherine D'Arrigo 
Job TitlePrincipal 
Base Annual Salary103,000 
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 15 
  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 Amount15,000 
  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 BenefitsMax accum sick days payout, per regs Contract does not provide for any other post-retirement 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: Joseph Fleres 
Job TitleVice Principal 
Base Annual Salary82,500 
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 12 
  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 Amount15,000 
  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 BenefitsMax accum sick leave payout, per regs Contract does not provide for any other post-retirement 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: Maria Picone 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Curr, Special Svcs 
Base Annual Salary95,000 
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 12 
  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 Amount15,000 
  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 BenefitsMax accum sick leave payout, per regs Contract does not provide for any other post-retirement 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: Shared Services Agreement 
Job TitleBusiness Administrator 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District3410 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days
  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 Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment BenefitsBA/BS is not employed by this BOE. 
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 CommentsShared services agreement provides for an annual payment of $75,000 to the Mount Arlington Board of Education for Business Administrator/Board Secretary services. 
Employee Name: Valerie Snow 
Job TitleCoordinator/Dir./Mgr./Supvr. Office Manager 
Base Annual Salary75,786 
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 Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 BenefitsMax accum sick leave payout, per regs. Contract does not provide for any other post-retirement 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