>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>ESSEX  >>IRVINGTON TOWNSHIP

User Friendly Budgets
2010

ESSEX - IRVINGTON TOWNSHIP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time6,6326,5776,785
Pupils on Roll Reg Accr. Adult High Sch5456620
spacing
Pupils on Roll - Special Full-Time546578578
Pupils on Roll - Special Shared-Time133
Private School Placements328273273
spacing
Pupils Sent to Contracted Preschool Prog890836836
Pupils Sent to Other Districts-Reg Prog011
Pupils Sent to Other Dists-Spec Ed Prog757272
Pupils in State Facilities574949

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,000,000 6,000,000
Revenues from Local Sources:
Local Tax Levy 10-1210 17,459,529 17,459,529 17,459,529
Unrestricted Miscellaneous Revenues 10-1XXX 1,000,338 337,381 250,000
SUBTOTAL  18,459,867 17,796,910 17,709,529
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 0 658,878 0
Extraordinary Aid 10-3131 0 649,589 0
Other State Aids 10-3XXX 1,377,221 0 0
Categorical Special Education Aid 10-3132 4,044,829 4,041,490 3,963,167
Equalization Aid 10-3176 85,154,280 80,250,455 77,074,563
Categorical Security Aid 10-3177 2,596,617 2,366,754 2,301,771
Adjustment Aid 10-3178 19,309,521 25,354,945 21,902,852
Categorical Transportation Aid 10-3121 1,492,319 1,130,700 1,174,415
SUBTOTAL  113,974,787 114,452,811 106,416,768
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 91,515 122,337 171,069
SUBTOTAL  91,515 122,337 171,069
Actual Revenues (Over)/Under Expenditures  -901,237 0 0
TOTAL OPERATING BUDGET  131,624,932 135,372,058 130,297,366
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 1,261,000 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 336,936
Preschool Education Aid 20-3218 0 17,677,658 16,851,465
Other Restricted Entitlements 20-32XX 0 473,166 473,166
TOTAL REVENUES FROM STATE SOURCES  0 19,411,824 17,661,567
Revenues from Federal Sources:
Title I 20-4411-4416 0 3,500,000 3,500,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 0 1,800,000 1,800,000
Vocational Education 20-4430 0 110,000 110,000
TOTAL REVENUES FROM FEDERAL SOURCES  0 5,410,000 5,410,000
Transfers from Operating Budget-PreK 20-5200 0 549,649 550,000
TOTAL GRANTS AND ENTITLEMENTS  0 25,371,473 23,621,567
TOTAL REVENUES/SOURCES  131,624,932 160,743,531 153,918,933
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 549,649 550,000
TOTAL REVENUES/SOURCES NET OF TRANSFERS  131,624,932 160,193,882 153,368,933

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,237,8443,178,9772,968,011
Special Education 11-2XX-100-XXX258,322502,000355,345
Other Instructional Programs 11-4XX-100-XXX1,36600
Support Services:
Tuition 11-000-100-XXX22,699,21322,971,95223,752,239
Health Services 11-000-213-XXX133,454149,147212,437
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217122,516120,921398,780
Child Study Teams 11-000-219-XXX2,242,3002,545,4302,919,533
Improvement of Instructional Services 11-000-221-XXX1,224,2671,508,7991,087,393
Educational Media Services - School Library 11-000-222-XXX962,9971,230,5271,065,055
Instructional Staff Training Services 11-000-223-XXX10,38851,6200
General Administration 11-000-230-XXX3,041,7773,066,2953,204,677
Central Svcs & Admin Info Technology 11-000-25X-XXX1,989,8231,847,1011,992,740
Operation and Maintenance of Plant Services 11-000-26X-XXX10,661,72411,466,47610,147,239
Student Transportation Services 11-000-270-XXX4,875,5033,436,4005,033,077
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,770,44110,909,4375,943,677
Food Services 11-000-310-XXX500,000500,000500,000
Total Support Services Expenditures 58,234,40359,804,10556,256,847
TOTAL GENERAL CURRENT EXPENSE 60,731,93563,485,08259,580,203
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X42,783068,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX9,000400,0000
TOTAL CAPITAL EXPENDITURES 51,783400,00068,200
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX612,086536,8720
Support Services 13-601-200-XXX166,304122,0060
Total Accredited Evening/Adult HS/Post-Grad. 778,390658,8780
TOTAL SPECIAL SCHOOLS 778,390658,8780
Transfer of Funds to Charter Schools 10-000-100-56X1,688,0112,282,3833,000,000
General Fund Contribution to SBB 10-000-520-93068,374,81368,545,71567,648,963
OPERATING BUDGET GRAND TOTAL 131,624,932135,372,058130,297,366
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX02,804,1663,871,842
Support Services 20-218-200-XXX015,423,14113,866,559
Transfer to General Fund 20-218-520-93001,261,0000
TOTAL PRESCHOOL EDUCATION AID 019,488,30717,738,401
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX022,85922,859
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0265,753265,753
Nonpublic Handicapped Services 20-XXX-XXX-XXX0136,619136,619
Nonpublic Nursing Services 20-XXX-XXX-XXX031,57531,575
Nonpublic Technology Initiative 20-XXX-XXX-XXX016,36016,360
Total State Projects 019,961,47318,211,567
Federal Projects:
Title I 20-XXX-XXX-XXX01,000,0001,000,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX01,800,0001,800,000
Vocational Education 20-XXX-XXX-XXX0110,000110,000
Total Federal Projects 02,910,0002,910,000
Grant & Entitlements Cont to SBB 20-XXX-XXX-93002,500,0002,500,000
TOTAL GRANTS AND ENTITLEMENTS 025,371,47323,621,567
Total Expenditures 131,624,932160,743,531153,918,933
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 131,624,932160,193,882153,368,933

 

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 Budget5,553,3395,471,7529,322,2243,322,224
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve164,402850,47200
      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 Cost15,73315,89215,56816,31214,864
Total Classroom Instruction8,9529,2038,2439,2138,529
Classroom-Salaries and Benefits8,6028,9207,9448,8997,950
Classroom-General Supplies and Textbooks265205207219221
Classroom-Purchased Services and Other86789196359
Total Support Services2,6372,3773,3162,9692,637
Support Services-Salaries and Benefits2,4062,2123,0602,6732,426
Total Administrative Costs1,5811,6691,5421,5851,562
Administration-Salaries and Benefits1,2551,2851,2431,2721,238
Legal Costs00545648
Total Operations and Maintenance of Plant2,2032,2392,1422,2161,913
Operations & Maintenance of Plant-Salary & Ben.1,3891,4481,3081,3441,183
Total Food Services Costs7276677169
Total Extracurricular Costs911191269433
Total Equipment Costs14112210
Employee Benefits as a % of Salaries28.630.232.932.831.5

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2008-092009-102010-11
Resources:
General Fund Contribution 15-520068,374,81368,545,71567,648,963
Adjustment for Prior Year Encumbrances 77,29600
Restricted State Entitlements 15-32XX01,261,0000
Restricted Federal Entitlements 15-44XX02,500,0002,500,000
Total SBB Resources 68,452,10972,306,71570,148,963
Appropriations:
Instruction 15-XXX-100-XXX45,004,70544,279,72241,634,432
Support Services 15-XXX-2XX-XXX24,584,85126,081,90026,494,091
Equipment 15-XXX-XXX-73X27,51517,0008,000
Total SBB Appropriations 71,459,28272,306,71570,148,963

 

Shared Services
  • District participates in the following shared services
  • Student Transportation with the Commission, ACES, Ed Data and E-rate

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,459,529 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)3,189,359,338 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5474 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,459,529 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)3,189,359,338 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5474 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,459,529 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,144,236,926 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5553 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,459,529 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,144,236,926 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5553 (L)

 

Administrative Salaries
Employee Name: ETHEL DAVION 
Job TitleSuperintendent 
Base Annual Salary212,995 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances600 
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 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: MARTIN DICKERSON 
Job TitleAssistant Superintendent 
Base Annual Salary143,434 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract03/22/2010 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
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 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: REGGIE LAMPTEY 
Job TitleAssistant Superintendent 
Base Annual Salary137,916 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
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 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