06/25/2012 PASSAIC - HAWTHORNE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2018 1942 1977
Pupils on Roll - Special Full-Time 477 498 495
Pupils on Roll - Special Shared-Time 8 4
Subtotal - Pupils On Roll 2503 2440 2476
Private School Placements 23 15 23
Pupils Sent to Other Dists-Spec Ed Prog 7 9 8
Pupils Received 3 6 6
Pupils in State Facilities 1 3 3
PASSAIC - HAWTHORNE BORO
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 115,945
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 85,000
Revenues from Local Sources:
Local Tax Levy 10-1210 31,446,287 32,346,376 32,993,304
Tuition 10-1300 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
Categorical Special Education Aid 10-3132 1,022,448 1,402,035 1,480,561
Equalization Aid 10-3176 288,582 365,908
Categorical Security Aid 10-3177 61,599
Categorical Transportation Aid 10-3121 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
Education Jobs Fund 18-4522 89,189
SUBTOTAL 8,812 119,509 41,820
Adjustment for Prior Year Encumbrances 69,967
Actual Revenues (Over)/Under Expenditures -29,957
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
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 18,759 6
Transfers from Other Funds 40-5200 18,759
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
TOTAL REPAYMENT OF DEBT 878,376 1,316,134 1,323,547
TOTAL REVENUES/SOURCES 35,737,322 37,610,011 38,765,686
PASSAIC - HAWTHORNE BORO
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 9,204,405 8,883,681 9,098,560
Special Education 11-2XX-100-XXX 4,802,136 4,763,625 4,790,161
Basic Skills/Remedial 11-230-100-XXX 368,228 285,815 345,875
Bilingual Education 11-240-100-XXX 95,244 96,520 111,443
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 106,428 147,976 160,877
School Sponsored Athletics 11-402-100-XXX 365,311 358,330 400,333
Support Services:
Tuition 11-000-100-XXX 1,664,117 2,218,668 2,984,899
Attendance and Social Work Services 11-000-211-XXX 756 1,050 1,806
Health Services 11-000-213-XXX 434,009 455,744 464,907
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 614,269 580,907 615,080
Guidance 11-000-218-XXX 473,637 323,318 445,172
Child Study Teams 11-000-219-XXX 1,936,124 1,942,293 1,964,145
Improvement of Instructional Services 11-000-221-XXX 387,905 170,449 147,350
Educational Media Services - School Library 11-000-222-XXX 268,105 182,477 211,130
General Administration 11-000-230-XXX 552,631 602,159 596,285
School Administration 11-000-240-XXX 1,373,512 1,457,619 1,444,240
Central Svcs & Admin Info Technology 11-000-25X-XXX 507,940 579,223 536,457
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,566,435 2,998,380 2,837,755
Student Transportation Services 11-000-270-XXX 986,629 1,107,592 1,138,554
Personal Services - Employee Benefits 11-XXX-XXX-2XX 6,685,109 7,886,507 7,763,058
Total Support Services Expenditures 18,451,178 20,506,386 21,150,838
TOTAL GENERAL CURRENT EXPENSE 33,392,930 35,042,333 36,058,087
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1,000 1,000
Equipment 12-XXX-XXX-73X 37,848
Facilities Acquisition and Construction Services 12-000-4XX-XXX 2,559 120,136 211,895
TOTAL CAPITAL EXPENDITURES 40,407 121,136 212,895
OPERATING BUDGET GRAND TOTAL 33,433,337 35,163,469 36,270,982
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 1,620 6,500 6,500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 28,068 28,422 28,422
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 66,074 68,494 68,494
Nonpublic Handicapped Services 20-XXX-XXX-XXX 52,357 71,554 71,554
Nonpublic Nursing Services 20-XXX-XXX-XXX 36,504 38,890 38,890
Other Special Projects 20-XXX-XXX-XXX 25,138
Total State Projects 208,141 207,360 207,360
Federal Projects:
Title I 20-XXX-XXX-XXX 213,062 221,290 261,622
Title II 20-XXX-XXX-XXX 48,535 61,410 61,410
Title III 20-XXX-XXX-XXX 7,067 7,067 9,741
Title IV 20-XXX-XXX-XXX 3,172
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 944,012 626,781 624,524
Total Federal Projects 1,215,848 916,548 957,297
TOTAL GRANTS AND ENTITLEMENTS 1,425,609 1,130,408 1,171,157
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 878,376 1,316,134 1,323,547
TOTAL REPAYMENT OF DEBT 878,376 1,316,134 1,323,547
Total Expenditures 35,737,322 37,610,011 38,765,686
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
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 35,737,322 37,610,011 38,765,686
PASSAIC - HAWTHORNE BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 555,691 668,667 668,667 668,667
Repayment of Debt 6 18,765 6 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 92,207 92,389 93,389 9,389
Adult Education Programs 0 0 0 0
Maintenance Reserve 100,000 100,000 100,000 100,000
Legal Reserve 0 115,945 115,945 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
PASSAIC - HAWTHORNE BORO
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 11895 12392 12498 12996 12903
Total Classroom Instruction 7423 7600 7363 7864 7839
Classroom-Salaries and Benefits 7240 7363 7174 7627 7671
Classroom-General Supplies and Textbooks 157 213 167 215 146
Classroom-Purchased Services and Other 26 24 22 22 22
Total Support Services 1787 2046 2030 1910 1973
Support Services-Salaries and Benefits 1491 1616 1605 1484 1566
Total Administrative Costs 1159 1218 1270 1394 1325
Administration-Salaries and Benefits 994 1000 1048 1138 1085
Legal Costs 0 11 13 14 14
Total Operations and Maintenance of Plant 1234 1234 1491 1487 1401
Operations & Maintenance of Plant-Salary & Ben. 794 829 962 930 954
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 233 237 271 274 293
Total Equipment Costs 33 15 0 0 0
Employee Benefits as a % of Salaries 33.3 31.6 42.2 38.3 36.2
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, when available. 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 Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
PASSAIC - HAWTHORNE BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 12-13 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 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
PASSAIC - HAWTHORNE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 32,993,304 (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)X100 2.6839 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 34,110,878 (D)
Estimated Net Taxable Valuation (as of 12/01/2012 ) 1,229,305,395 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 2.7748 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 32,993,304 (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)X100 1.3216 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 34,110,878 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 2,496,549,811 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.3663 (L)
PASSAIC - HAWTHORNE BORO
17. Salaries and Benefits of Certain District Employees
Name Robert Mooney
Job Title Superintendent
Base Annual Salary 199,641
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 14,368
Dental Insurance 1,039
Life Insurance 0
Other Insurances 242
Retirement Plans 0
Post-Employment Benefits 29,010
Description of:
Buyback of Sick Days accumulated sick day payout
Buyback of Vac. Days accumulated vacation day payout
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
PASSAIC - HAWTHORNE BORO
17. Salaries and Benefits of Certain District Employees
Name Anthony Mistretta
Job Title Business Administrator
Base Annual Salary 98,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 09/13/2011
Ending Date of Contract 06/30/2012
Annual Work Days 160
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days interim is currently holding position
Buyback of Vac. Days interim is currently holding position
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
PASSAIC - HAWTHORNE BORO
17. Salaries and Benefits of Certain District Employees
Name Robert Blanchard
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 92,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 12/19/2012
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,000
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days not enough time in district
Buyback of Vac. Days
Buyback of Personal Days not enough time in district
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