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User Friendly Budgets
2010

ESSEX - GLEN RIDGE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,7341,7251,756
spacing
Pupils on Roll - Special Full-Time166182184
Pupils on Roll - Special Shared-Time347
Private School Placements131718
spacing
Pupils Sent to Other Dists-Spec Ed Prog433

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 753,440 976,143
Withdrawal from Cap Res-for Local Share 10-307 0 302,457 0
Revenues from Local Sources:
Local Tax Levy 10-1210 23,244,935 24,146,288 24,933,275
Tuition 10-1300 201,191 239,675 214,000
Interest Earned on Capital Reserve Funds 10-1XXX 3,630 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 204,011 127,840 115,000
SUBTOTAL  23,653,767 24,513,803 25,262,275
Revenues from State Sources:
Extraordinary Aid 10-3131 19,483 20,000 0
Other State Aids 10-3XXX 9,570 0 0
Categorical Special Education Aid 10-3132 997,265 973,158 0
Categorical Security Aid 10-3177 52,501 138,128 0
Adjustment Aid 10-3178 22,587 0 0
Categorical Transportation Aid 10-3121 84,666 103,695 0
SUBTOTAL  1,186,072 1,234,981 0
Adjustment for Prior Year Encumbrances  0 76,485 0
Actual Revenues (Over)/Under Expenditures  -500,728 0 0
TOTAL OPERATING BUDGET  24,339,111 26,881,166 26,238,418
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 36,112 23,059 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 19,325
I.D.E.A. Part B (Handicapped) 20-4420-4429 326,784 329,402 329,402
Other 20-4XXX 23,022 26,729 0
TOTAL REVENUES FROM FEDERAL SOURCES  349,806 356,131 348,727
TOTAL GRANTS AND ENTITLEMENTS  385,918 379,190 348,727
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,161 736
Transfers from Other Funds 40-5200 736 189,975 0
Revenues from Local Sources:
Local Tax Levy 40-1210 926,742 726,589 877,377
TOTAL REVENUES FROM LOCAL SOURCES  926,742 726,589 877,377
TOTAL LOCAL REPAYMENT OF DEBT  927,478 921,725 878,113
Actual Revenues (Over)/Under Expenditures  6,947 0 0
TOTAL REPAYMENT OF DEBT  934,425 921,725 878,113
TOTAL REVENUES/SOURCES  25,659,454 28,182,081 27,465,258
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  25,659,454 28,182,081 27,465,258

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,601,2509,921,0789,558,618
Special Education 11-2XX-100-XXX1,469,1431,624,4421,767,936
Basic Skills/Remedial 11-230-100-XXX349,730398,230309,181
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX225,898252,407221,701
School Sponsored Athletics 11-402-100-XXX582,550668,658599,598
Community Services Programs/Operations 11-800-330-XXX1,7612,5002,500
Support Services:
Tuition 11-000-100-XXX547,777707,345789,683
Health Services 11-000-213-XXX235,868299,120308,733
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217388,497481,740467,482
Guidance 11-000-218-XXX461,856461,920373,202
Child Study Teams 11-000-219-XXX823,861861,610961,450
Improvement of Instructional Services 11-000-221-XXX30,04834,65037,150
Educational Media Services - School Library 11-000-222-XXX464,078493,258488,837
Instructional Staff Training Services 11-000-223-XXX14,24823,28523,085
General Administration 11-000-230-XXX720,091808,439823,338
School Administration 11-000-240-XXX1,431,6631,522,7351,462,423
Central Svcs & Admin Info Technology 11-000-25X-XXX614,365628,405694,390
Operation and Maintenance of Plant Services 11-000-26X-XXX2,219,1982,548,4142,439,724
Student Transportation Services 11-000-270-XXX478,176562,997522,939
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,669,4854,141,8364,374,448
Total Support Services Expenditures 12,099,21113,575,75413,766,884
TOTAL GENERAL CURRENT EXPENSE 24,329,54326,443,06926,226,418
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X9,56829,98912,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0105,6510
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310302,4570
TOTAL CAPITAL EXPENDITURES 9,568438,09712,000
OPERATING BUDGET GRAND TOTAL 24,339,11126,881,16626,238,418
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX36,11223,0590
Federal Projects:
Title II 20-XXX-XXX-XXX0019,325
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX326,784329,402329,402
Other Special Projects 20-XXX-XXX-XXX23,02226,7290
Total Federal Projects 349,806356,131348,727
TOTAL GRANTS AND ENTITLEMENTS 385,918379,190348,727
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX934,425921,725878,113
TOTAL REPAYMENT OF DEBT 934,425921,725878,113
Total Expenditures 25,659,45428,182,08127,465,258
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 25,659,45428,182,08127,465,258

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget507,445621,648515,604496,352
  Repayment of Debt12,8445,8977360
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve302,457306,0873,6303,630
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve1,191,3941,604,287956,8910
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,76112,06412,80013,18612,819
Total Classroom Instruction6,9207,1617,4637,6527,436
Classroom-Salaries and Benefits6,4446,7977,1087,2927,098
Classroom-General Supplies and Textbooks474360354354332
Classroom-Purchased Services and Other24266
Total Support Services1,4101,5011,6541,6741,665
Support Services-Salaries and Benefits1,3101,3541,4621,4771,454
Total Administrative Costs1,6371,6341,7391,8181,812
Administration-Salaries and Benefits1,2501,2591,3311,3981,364
Legal Costs00333433
Total Operations and Maintenance of Plant1,3401,2641,3761,4631,393
Operations & Maintenance of Plant-Salary & Ben.579618657671676
Total Food Services Costs00000
Total Extracurricular Costs444493555567499
Total Equipment Costs10356166
Employee Benefits as a % of Salaries22.822.223.823.725.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • 1. The school district is a member of the Alliance for Competitive Energy
  • Services (ACES) for the purchase of natural heating gas.
  • 2. The school district is a member of the School Alliance Insurance Fund
  • (SAIF) a joint insurance fund consisting of school districts
  • throughout the state for property & casualty, student accident,
  • school leaders professional liability and excess liability insurance
  • 3. The school district is a member of the Morris/Essex Workers
  • Compensation Joint Insurance Fund.
  • 4. The school district has contracted with the Essex County Educational
  • Services Commission to provide the following services:
  • - special education transportation services
  • - related special education professional services
  • 5. The school district has contracted with the Morris County Educational
  • Services Commission for Non-Public transportation services
  • 6. The school district has contracted with the Belleville Board of
  • Education for transportation services
  • 7. The school is a member of the Glen Rock Board of Education
  • New Jersey Purchasing Cooperative for the following:
  • - instructional supplies, furniture and equipment
  • - office supplies, furniture and equipment
  • - art supplies
  • - athletic supplies and equipment
  • - maintenance and custodial supplies and equipment
  • - time and material contracts for various repair services
  • 8. The school district and the Borough of Glen Ridge help one another
  • through the sharing of equipment, maintenance services, snow removal,
  • and the use of the school district's school buses by the Borough
  • when needed. In addition, the school district have at times entered
  • into interlocal agreement for paving projects.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,933,275 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,437,268,029 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.7348 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,810,652 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,437,268,029 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.7958 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy24,933,275 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,568,854,166 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.5893 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,810,652 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,568,854,166 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.6452 (L)

 

Administrative Salaries
Employee Name: John M. Mucciolo, Ph.D. 
Job TitleSuperintendent 
Base Annual Salary190,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2009 
  Ending Date of Contract07/01/2013 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 27 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances3,221 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,445 
  Retirement Plans
Contractual Post-Employment Benefits Amount34,731 
  Description of: 
   Buyback of Sick Days at the End of Contractnot to exceed $15,000 
   Buyback of Vacation Days at the End of Contractbuyback max. of 27 days 
   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: Peter R. Caprio, Jr. 
Job TitleBusiness Administrator 
Base Annual Salary163,036 
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 Contract06/30/1910 
  Contracted Number of Annual Work Days246 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances6,376 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,761 
  Retirement Plans
Contractual Post-Employment Benefits Amount37,624 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractMax. 60 vacation buyback days 
   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