03/15/2011 PASSAIC - HAWTHORNE BORO Advertised Enrollments ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011 Actual Actual Estimated Pupils on Roll Regular Full-Time 2040 2018 2039 Pupils on Roll - Special Full-Time 438 477 469 Pupils on Roll - Special Shared-Time 8 Subtotal - Pupils On Roll 2478 2503 2508 Private School Placements 25 23 25 Pupils Sent to Other Districts-Reg Prog 1 Pupils Sent to Other Dists-Spec Ed Prog 8 7 5 Pupils Received 1 3 4 Pupils in State Facilities 1 1 PASSAIC - HAWTHORNE BORO Advertised Revenues Budget Category Account 2009-10 2010-11 2011-12 Actual Revised Anticipated OPERATING BUDGET Revenues from Local Sources: Local Tax Levy 10-1210 30,225,447 31,446,287 32,346,376 Tuition 10-1300 43,151 39,000 200,000 Interest Earned on Capital Reserve Funds 10-1XXX 449 1,000 1,000 Unrestricted Miscellaneous Revenues 10-1XXX 119,266 86,000 86,000 SUBTOTAL 30,388,313 31,572,287 32,633,376 Revenues from State Sources: Extraordinary Aid 10-3131 600,612 725,000 650,000 Other State Aids 10-3XXX 25,229 Categorical Special Education Aid 10-3132 1,383,425 294,924 1,356,601 Equalization Aid 10-3176 630,193 727,524 Categorical Security Aid 10-3177 245,626 Categorical Transportation Aid 10-3121 269,293 SUBTOTAL 3,154,378 1,747,448 2,006,601 Revenues from Federal Sources: Medicaid Reimbursement 10-4200 6,878 25,369 30,320 Equalization Aid - ARRA ESF 16-4520 134,487 Equalization Aid - ARRA GSF 17-4521 5,206 Education Jobs Fund 18-4522 89,189 SUBTOTAL 146,571 25,369 119,509 Adjustment for Prior Year Encumbrances 269,113 Actual Revenues (Over)/Under Expenditures -734,318 TOTAL OPERATING BUDGET 32,954,944 33,614,217 34,759,486 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 6,204 9,951 6,500 Revenues from State Sources: Other Restricted Entitlements 20-32XX 208,658 207,360 207,360 TOTAL REVENUES FROM STATE SOURCES 208,658 207,360 207,360 Revenues from Federal Sources: Title I 20-4411-4416 171,276 333,656 221,290 Title II 20-4451-4455 70,965 61,410 Title III 20-4491-4494 7,067 7,067 Title IV 20-4471-4474 5,665 I.D.E.A. Part B (Handicapped) 20-4420-4429 900,493 648,126 626,781 Other 20-4XXX 72,801 454,565 TOTAL REVENUES FROM FEDERAL SOURCES 1,144,570 1,520,044 916,548 TOTAL GRANTS AND ENTITLEMENTS 1,359,432 1,737,355 1,130,408 REPAYMENT OF DEBT Transfers from Other Funds 40-5200 18,759 Revenues from Local Sources: Local Tax Levy 40-1210 644,807 673,115 1,091,621 TOTAL REVENUES FROM LOCAL SOURCES 644,807 673,115 1,091,621 Revenues from State Sources: Debt Service Aid Type II 40-3160 243,798 205,261 205,754 TOTAL LOCAL REPAYMENT OF DEBT 888,605 878,376 1,316,134 Actual Revenues (Over)/Under Expenditures -2 TOTAL REPAYMENT OF DEBT 888,603 878,376 1,316,134 TOTAL REVENUES/SOURCES 35,202,979 36,229,948 37,206,028 PASSAIC - HAWTHORNE BORO Advertised Appropriations Budget Category Account 2009-10 2010-11 2011-12 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 9,151,828 9,049,733 8,295,814 Special Education 11-2XX-100-XXX 4,177,181 4,901,640 4,415,210 Basic Skills/Remedial 11-230-100-XXX 392,734 410,028 310,785 Bilingual Education 11-240-100-XXX 120,746 100,662 107,345 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 158,034 143,800 147,876 School Sponsored Athletics 11-402-100-XXX 297,521 416,874 353,340 Support Services: Tuition 11-000-100-XXX 2,389,643 1,639,585 2,218,666 Attendance and Social Work Services 11-000-211-XXX 1,050 Health Services 11-000-213-XXX 443,077 433,790 445,794 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 529,564 614,269 640,172 Guidance 11-000-218-XXX 545,792 496,595 438,671 Child Study Teams 11-000-219-XXX 1,410,915 1,670,058 1,860,648 Improvement of Instructional Services 11-000-221-XXX 322,208 389,308 289,875 Educational Media Services - School Library 11-000-222-XXX 235,751 270,528 221,634 General Administration 11-000-230-XXX 516,543 630,252 588,589 School Administration 11-000-240-XXX 1,339,794 1,390,894 1,312,607 Central Svcs & Admin Info Technology 11-000-25X-XXX 410,868 582,082 505,078 Operation and Maintenance of Plant Services 11-000-26X-XXX 2,554,524 2,985,798 3,024,342 Student Transportation Services 11-000-270-XXX 1,011,105 950,858 1,073,807 Personal Services - Employee Benefits 11-XXX-XXX-2XX 6,723,872 6,498,381 8,387,047 Total Support Services Expenditures 18,433,656 18,552,398 21,007,980 TOTAL GENERAL CURRENT EXPENSE 32,731,700 33,575,135 34,638,350 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 1,000 1,000 Equipment 12-XXX-XXX-73X 80,619 37,848 Facilities Acquisition and Construction Services 12-000-4XX-XXX 10,400 234 120,136 Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 132,225 TOTAL CAPITAL EXPENDITURES 223,244 39,082 121,136 OPERATING BUDGET GRAND TOTAL 32,954,944 33,614,217 34,759,486 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 6,204 9,951 6,500 Other State Projects: Nonpublic Textbooks 20-XXX-XXX-XXX 35,732 30,808 30,808 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 59,652 68,494 68,494 Nonpublic Handicapped Services 20-XXX-XXX-XXX 69,579 71,554 71,554 Nonpublic Nursing Services 20-XXX-XXX-XXX 43,695 36,504 36,504 Total State Projects 208,658 207,360 207,360 Federal Projects: Title I 20-XXX-XXX-XXX 171,276 333,656 221,290 Title II 20-XXX-XXX-XXX 70,965 61,410 Title III 20-XXX-XXX-XXX 7,067 7,067 Title IV 20-XXX-XXX-XXX 5,665 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 900,493 648,126 626,781 Other Special Projects 20-XXX-XXX-XXX 72,801 454,565 Total Federal Projects 1,144,570 1,520,044 916,548 TOTAL GRANTS AND ENTITLEMENTS 1,359,432 1,737,355 1,130,408 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 888,603 878,376 1,316,134 TOTAL REPAYMENT OF DEBT 888,603 878,376 1,316,134 Total Expenditures 35,202,979 36,229,948 37,206,028 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: 11-1XX-100-930 Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934 TOTAL EXPENDITURES NET OF TRANSFERS 35,202,979 36,229,948 37,206,028 PASSAIC - HAWTHORNE BORO Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012 Unassigned: General Operating Budget 67,921 555,691 555,691 555,691 Repayment of Debt 4 6 0 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 23,983 92,207 93,207 94,207 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 100,000 100,000 100,000 Legal Reserve 0 0 0 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Restricted for Repayment of Debt 0 0 0 0 PASSAIC - HAWTHORNE BORO Advertised Per Pupil Cost Calculations 2011 - 2012 2008-09 2009-10 2010-11 2010-11 2011-2012 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 11617 11841 12300 12398 12498 Total Classroom Instruction 7276 7423 7507 7480 7363 Classroom-Salaries and Benefits 7116 7240 7282 7244 7174 Classroom-General Supplies and Textbooks 129 157 203 212 167 Classroom-Purchased Services and Other 30 26 22 24 22 Total Support Services 1766 1787 1874 1925 2030 Support Services-Salaries and Benefits 1419 1491 1476 1603 1605 Total Administrative Costs 1137 1159 1197 1277 1270 Administration-Salaries and Benefits 952 994 954 1007 1048 Legal Costs 0 11 12 14 14 Total Operations and Maintenance of Plant 1185 1234 1398 1391 1491 Operations & Maintenance of Plant-Salary & Ben. 736 794 855 841 962 Total Food Services Costs 0 0 0 0 0 Total Extracurricular Costs 222 233 275 278 271 Total Equipment Costs 5 33 10 15 0 Employee Benefits as a % of Salaries 26.7 33.3 30.6 30.5 42.2 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/ education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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. PASSAIC - HAWTHORNE BORO Unusual Revenues and Appropriations ___________________________________ Line Number Revenue Source or 11-12 Amount Description of circumstances Approp. Due to Total Unusual Revenues: 0 Total Unusual Appropriations: 0 PASSAIC - HAWTHORNE BORO Shared Services -- Description of Shared Services _________________________________________________ Transportation Services-Passaic Co. Ed. Services Commission Technology Services-Manchester Regional High School Non Public Nursing Services-Passaic Co. Ed Services Commission Chapter 192-193 Services-Essex County Ed Services Commission Facilities Sharing-Borough of Hawthorne Purchasing -Middlesex Regional Educational Services Commission Insurance-Norteast Bergen County School Board Insurance Group PASSAIC - HAWTHORNE BORO 22a. Estimated Tax Rate Information ______________________________ A. Estimated 11-12 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 32,346,376 (A) Estimated Net Taxable Valuation (as of 10/01/2010 ) 1,237,019,764 (B) Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 2.6149 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 33,437,997 (D) Estimated Net Taxable Valuation (as of 10/01/2010 ) 1,237,019,764 (E) Estimated 11-12 Total School Tax Rate=(D)/(E)X100 2.7031 (F) B. Estimated 11-12 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 32,346,376 (G) Estimated Equalized Valuation (as of 10/01/2010 ) 2,776,933,608 (H) Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)X100 1.1648 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 33,437,997 (J) Estimated Equalized Valuation (as of 10/01/2010 ) 2,776,933,608 (K) Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)X100 1.2041 (L) PASSAIC - HAWTHORNE BORO 17. Salaries and Benefits of Certain District Employees Name Robert P. Mooney Job Title Superintendent Base Annual Salary 190,962 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 01/01/2009 Ending Date of Contract 06/30/2013 Annual Work Days 260 Annual Vacation Days 23 Annual Sick Days 12 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 3,185 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 9,417 Dental Insurance 1,038 Life Insurance 0 Other Insurances 3,855 Retirement Plans 0 Post-Employment Benefits 11,857 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration Additional Comments Sick days @$35p/day max $15,000 PASSAIC - HAWTHORNE BORO 17. Salaries and Benefits of Certain District Employees Name Catherine M. Jenisch Job Title Business Administrator Base Annual Salary 115,000 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 04/01/2010 Ending Date of Contract 03/31/2011 Annual Work Days 260 Annual Vacation Days 23 Annual Sick Days 12 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 1,500 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 16,514 Dental Insurance 1,038 Life Insurance 0 Other Insurances 5,042 Retirement Plans 0 Post-Employment Benefits 10,704 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration Additional Comments Sick days @$35 p/day max of $15,000 PASSAIC - HAWTHORNE BORO 17. Salaries and Benefits of Certain District Employees Name Jack DeKnight Job Title Other Supervisor of Bdlg & Grounds Base Annual Salary 102,456 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2008 Ending Date of Contract 06/30/2011 Annual Work Days 240 Annual Vacation Days 23 Annual Sick Days 12 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 3,500 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 14,193 Dental Insurance 1,038 Life Insurance 0 Other Insurances 4,967 Retirement Plans 0 Post-Employment Benefits 15,171 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration Additional Comments Sick days @$35 p/day PASSAIC - HAWTHORNE BORO 17. Salaries and Benefits of Certain District Employees Name John Peraino Job Title Other Director of Education Base Annual Salary 140,125 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2008 Ending Date of Contract 06/30/2011 Annual Work Days 240 Annual Vacation Days 23 Annual Sick Days 12 Annual Personal Days 3 Annual Consulting Days 0 Other Non-working days 0 Description-Other Non-working Days Benefits: Allowances 775 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 16,514 Dental Insurance 1,038 Life Insurance 0 Other Insurances 5,192 Retirement Plans 0 Post-Employment Benefits 20,748 Description of: Buyback of Sick Days Buyback of Vac. Days Buyback of Personal Days Other Post-Emp. Benefits Other Post-Emp. Benefits Other Post-Emp. Benefits In-Kind and Other Remuneration 0 Description of: Annual Buyback of Sick Days Annual Buyback of Vac. Days Annual Buyback of Personal Days All Other In-Kind/Remuneration Additional Comments Sick days @$35 p/day