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User Friendly Budgets
2012-13

SOMERSET - NORTH PLAINFIELD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time2,8102,8303,000
Pupils on Roll Regular Shared-Time495654
spacing
Pupils on Roll - Special Full-Time403422422
Pupils on Roll - Special Shared-Time455
Private School Placements454444
spacing
Pupils Sent to Contracted Preschool Prog104106116
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog202020
Pupils Received100
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 471,133 3,578,195
Revenues from Local Sources:
Local Tax Levy 10-1210 26,847,204 27,384,148 27,384,148
Interest Earned on Capital Reserve Funds 10-1XXX 13 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 87,665 60,000 10,000
SUBTOTAL  26,934,882 27,444,148 27,394,148
Revenues from State Sources:
Extraordinary Aid 10-3131 205,187 180,535 0
Categorical Special Education Aid 10-3132 1,891,566 1,891,566 2,029,529
Equalization Aid 10-3176 20,222,370 20,761,273 22,209,231
Categorical Security Aid 10-3177 0 0 211,117
Categorical Transportation Aid 10-3121 0 0 56,770
SUBTOTAL  22,319,123 22,833,374 24,506,647
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 55,759 46,699 54,018
SUBTOTAL  55,759 868,766 54,018
Adjustment for Prior Year Encumbrances  0 158,982 0
Actual Revenues (Over)/Under Expenditures  -589,253 0 0
TOTAL OPERATING BUDGET  48,720,511 51,776,403 55,533,008
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 11,517 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 35 0 0
Preschool Education Aid 20-3218 708,072 711,600 797,544
Other Restricted Entitlements 20-32XX 48,468 44,769 61,589
TOTAL REVENUES FROM STATE SOURCES  756,575 756,369 859,133
Revenues from Federal Sources:
Title I 20-4411-4416 512,857 469,508 514,585
Title II 20-4451-4455 129,379 129,267 113,736
Title III 20-4491-4494 55,119 54,905 58,071
Title IV 20-4471-4474 241 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,397,236 815,419 854,332
TOTAL REVENUES FROM FEDERAL SOURCES  2,094,832 1,469,099 1,540,724
TOTAL GRANTS AND ENTITLEMENTS  2,862,924 2,225,468 2,399,857
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,769 6,127
Revenues from Local Sources:
Local Tax Levy 40-1210 1,366,174 1,607,600 1,319,042
Miscellaneous 40-1XXX 358 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,366,532 1,607,600 1,319,042
TOTAL LOCAL REPAYMENT OF DEBT  1,366,532 1,613,369 1,325,169
Actual Revenues (Over)/Under Expenditures  5,128 0 0
TOTAL REPAYMENT OF DEBT  1,371,660 1,613,369 1,325,169
TOTAL REVENUES/SOURCES  52,955,095 55,615,240 59,258,034
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  52,955,095 55,615,240 59,258,034

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,425,32014,775,87716,039,260
Special Education 11-2XX-100-XXX2,707,3602,714,8222,807,259
Basic Skills/Remedial 11-230-100-XXX950,484980,2721,004,639
Bilingual Education 11-240-100-XXX741,826792,578812,241
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX136,122112,230218,165
School Sponsored Athletics 11-402-100-XXX468,934472,902640,820
Summer School 11-422-XXX-XXX51,27951,00075,000
Alternative Education Programs - Instructional 11-423-XXX-XXX0416,000429,300
Support Services:
Tuition 11-000-100-XXX2,351,7073,367,9643,189,522
Attendance and Social Work Services 11-000-211-XXX60,07676,69693,615
Health Services 11-000-213-XXX547,692558,954576,661
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217569,985651,256670,148
Guidance 11-000-218-XXX973,675988,4601,005,692
Child Study Teams 11-000-219-XXX1,257,9051,350,7221,381,633
Improvement of Instructional Services 11-000-221-XXX971,7591,050,9431,076,467
Educational Media Services - School Library 11-000-222-XXX738,285666,890766,736
Instructional Staff Training Services 11-000-223-XXX9,72020,000220,000
General Administration 11-000-230-XXX1,221,220986,9251,107,464
School Administration 11-000-240-XXX1,685,7481,983,0702,091,418
Central Svcs & Admin Info Technology 11-000-25X-XXX323,076351,006350,286
Operation and Maintenance of Plant Services 11-000-26X-XXX5,320,5955,177,5875,372,492
Student Transportation Services 11-000-270-XXX1,214,0391,410,8741,247,170
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,713,70410,141,45510,200,390
Total Support Services Expenditures 25,959,18628,782,80229,349,694
TOTAL GENERAL CURRENT EXPENSE 45,440,51149,098,48351,376,378
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X13,793100,000702,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX2,760,5102,422,6523,116,200
TOTAL CAPITAL EXPENDITURES 2,774,3032,522,6523,819,100
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX167,75500
Support Services 13-601-200-XXX187,50200
Total Accredited Evening/Adult HS/Post-Grad. 355,25700
TOTAL SPECIAL SCHOOLS 355,25700
Transfer of Funds to Charter Schools 10-000-100-56X150,440155,268337,530
OPERATING BUDGET GRAND TOTAL 48,720,51151,776,40355,533,008
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX11,51700
Preschool Education Aid:
Instruction 20-218-100-XXX177,456179,692163,432
Support Services 20-218-200-XXX530,651531,908634,112
TOTAL PRESCHOOL EDUCATION AID 708,107711,600797,544
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,2757,2759,629
Nonpublic Auxiliary Services 20-XXX-XXX-XXX44428,87338,205
Nonpublic Handicapped Services 20-XXX-XXX-XXX32,12800
Nonpublic Nursing Services 20-XXX-XXX-XXX8,6218,62113,755
Total State Projects 756,575756,369859,133
Federal Projects:
Title I 20-XXX-XXX-XXX512,857469,508514,585
Title II 20-XXX-XXX-XXX129,379129,267113,736
Title III 20-XXX-XXX-XXX55,11954,90558,071
Title IV 20-XXX-XXX-XXX24100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,397,236815,419854,332
Total Federal Projects 2,094,8321,469,0991,540,724
TOTAL GRANTS AND ENTITLEMENTS 2,862,9242,225,4682,399,857
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,371,6601,613,3691,325,169
TOTAL REPAYMENT OF DEBT 1,371,6601,613,3691,325,169
Total Expenditures 52,955,09555,615,24059,258,034
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 52,955,09555,615,24059,258,034

 

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 Budget1,222,907974,4101,513,313974,410
  Repayment of Debt11,2556,1276,1270
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve167,462162,475162,475162,475
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,768,7043,510,4253,039,2920
      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 Cost13,49313,01713,64513,66913,763
Total Classroom Instruction7,8537,6218,0328,0328,055
Classroom-Salaries and Benefits7,5857,3937,7157,7017,714
Classroom-General Supplies and Textbooks201165220234225
Classroom-Purchased Services and Other67649797115
Total Support Services2,1712,0132,2082,2052,232
Support Services-Salaries and Benefits1,9691,8212,0132,0091,991
Total Administrative Costs1,1061,1761,3101,3091,309
Administration-Salaries and Benefits9131,0201,1651,1631,119
Legal Costs086602244
Total Operations and Maintenance of Plant2,0161,9311,8471,8741,833
Operations & Maintenance of Plant-Salary & Ben.1,2051,2041,1171,1151,085
Board Contribution to Food Services00000
Total Extracurricular Costs264223217217305
Total Equipment Costs6643131205
Employee Benefits as a % of Salaries25.729.734.234.232.2

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
  • Cooperative gasoline purchasing
  • Cooperative road hazard supplies
  • Cooperative Energy bid through ACES
  • Cooperative Communication Services through ACT
  • Cooperative Property and Casulity Insurance through Diploma Joint Ins. Fu
  • Cooperative use of facilities by NP Borough Receration Dept
  • Cooperative Banking services through Middlesex Alliance for Banking Serv

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,384,148 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,765,068,226 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.5514 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,847,469 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,765,068,226 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.6344 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy27,384,148 (G)
Estimated Equalized Valuation (as of 10/01/2012)1,705,945,194 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.6052 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy28,847,469 (J)
Estimated Equalized Valuation (as of 10/01/2012)1,705,945,194 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.6910 (L)

 

Administrative Salaries
Employee Name: Dr. Marilyn Birnbaum 
Job TitleSuperintendent 
Base Annual Salary229,242 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 13 
  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: 
Allowances1,800 
Bonuses1,500 
Stipends2,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans5,500 
Contractual Post-Employment Benefits Amount48,505 
  Description of: 
   Buyback of Sick Days at the End of Contract13 days per year @ annual salary/260 
   Buyback of Vacation Days at the End of Contract24 days + 10 can be c/o 
   Buyback of Personal Days at the End of ContractIncluded in sick pay amount 
   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: Dr. Robert Rich 
Job TitleAssistant Superintendent 
Base Annual Salary172,819 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 13 
  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
Bonuses1,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans5,500 
Contractual Post-Employment Benefits Amount40,923 
  Description of: 
   Buyback of Sick Days at the End of Contract13 days per year @ annual salary/260 
   Buyback of Vacation Days at the End of Contract24 days per year 10 can be c/o 
   Buyback of Personal Days at the End of ContractIncluded in sick pay amout 
   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: Mr. Darrell Taylor 
Job TitleInformation Technology 
Base Annual Salary81,147 
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 Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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 Amount21,398 
  Description of: 
   Buyback of Sick Days at the End of Contract13 days @ annual salary/260 
   Buyback of Vacation Days at the End of Contract20 days 7.5 can be c/o 
   Buyback of Personal Days at the End of ContractIncluded in sick amount 
   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: Mr. Donald Sternberg 
Job TitleBusiness Administrator 
Base Annual Salary144,200 
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 Days261 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 13 
  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 Amount33,857 
  Description of: 
   Buyback of Sick Days at the End of Contract13 days per year@annual salary/260 cap 
   Buyback of Vacation Days at the End of Contract22 days + 10 can be carried over 
   Buyback of Personal Days at the End of ContractIncluded in sick pay amount 
   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: Mr. Edward Ostroff 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary106,095 
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 Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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 Amount26,834 
  Description of: 
   Buyback of Sick Days at the End of Contract13 days per year @ annual salary/260 
   Buyback of Vacation Days at the End of Contract20 days per year 6 can be c/o 
   Buyback of Personal Days at the End of ContractIncluded in sick pay amount 
   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: Mr. Steven Schlosser 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary74,045 
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 Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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 Amount22,689 
  Description of: 
   Buyback of Sick Days at the End of Contract13 days @ annual salary/260 
   Buyback of Vacation Days at the End of Contract20 days 4 can be c/o 
   Buyback of Personal Days at the End of ContractIncluded in sick amount 
   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: Ms. Florence Ward 
Job TitleSecretary 
Base Annual Salary86,856 
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 Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 13 
  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
Bonuses750 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount24,353 
  Description of: 
   Buyback of Sick Days at the End of Contract13 days per year@annual salary/260 cap 
   Buyback of Vacation Days at the End of Contract20 days per year 
   Buyback of Personal Days at the End of ContractIncluded in sick pay amount 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration24,353 
  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