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User Friendly Budgets
2010

HUNTERDON - KINGWOOD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time415409402
spacing
Pupils on Roll - Special Full-Time384142
Private School Placements211
spacing
Pupils Sent to Other Districts-Reg Prog200
Pupils Received053

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 51,960 106,176 100,371
Revenues from Local Sources:
Local Tax Levy 10-1210 4,940,603 5,045,985 5,172,767
Tuition 10-1300 2,000 0 3,000
Interest Earned on Capital Reserve Funds 10-1XXX 4,230 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 30,446 15,000 12,000
SUBTOTAL  4,977,279 5,061,485 5,188,267
Revenues from State Sources:
Extraordinary Aid 10-3131 77,539 0 0
Other State Aids 10-3XXX 7,929 0 0
Categorical Special Education Aid 10-3132 241,168 244,004 232,566
Equalization Aid 10-3176 629,271 368,325 458,092
Categorical Security Aid 10-3177 31,916 31,939 30,927
Adjustment Aid 10-3178 340,027 559,470 244,701
Categorical Transportation Aid 10-3121 138,012 165,169 155,247
SUBTOTAL  1,465,862 1,368,907 1,121,533
Equalization Aid - ARRA ESF 16-4520 0 78,603 0
Equalization Aid - ARRA GSF 17-4521 0 3,043 0
Adjustment for Prior Year Encumbrances  0 58,525 0
Actual Revenues (Over)/Under Expenditures  21,527 0 0
TOTAL OPERATING BUDGET  6,464,668 6,676,739 6,410,171
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 0 0 8,700
I.D.E.A. Part B (Handicapped) 20-4420-4429 85,246 84,251 71,600
Other 20-4XXX 57,839 153,461 0
TOTAL REVENUES FROM FEDERAL SOURCES  143,085 237,712 80,300
TOTAL GRANTS AND ENTITLEMENTS  143,085 237,712 80,300
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 230,459 253,373 252,873
TOTAL REVENUES FROM LOCAL SOURCES  230,459 253,373 252,873
TOTAL LOCAL REPAYMENT OF DEBT  230,459 253,373 252,873
Actual Revenues (Over)/Under Expenditures  23,214 0 0
TOTAL REPAYMENT OF DEBT  253,673 253,373 252,873
TOTAL REVENUES/SOURCES  6,861,426 7,167,824 6,743,344
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,861,426 7,167,824 6,743,344

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,109,5702,182,9562,013,918
Special Education 11-2XX-100-XXX674,505657,884675,175
Basic Skills/Remedial 11-230-100-XXX117,993118,587124,908
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX20,42324,65019,190
School Sponsored Athletics 11-402-100-XXX17,90422,20623,290
Support Services:
Tuition 11-000-100-XXX11,86251,50049,282
Health Services 11-000-213-XXX54,58561,89361,431
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21794,807107,717103,331
Guidance 11-000-218-XXX99,52792,92464,551
Child Study Teams 11-000-219-XXX252,107234,032256,317
Improvement of Instructional Services 11-000-221-XXX46,54558,79848,600
Educational Media Services - School Library 11-000-222-XXX129,546134,133135,657
Instructional Staff Training Services 11-000-223-XXX19,54130,00022,280
General Administration 11-000-230-XXX258,207299,621215,843
School Administration 11-000-240-XXX146,748166,478197,916
Central Svcs & Admin Info Technology 11-000-25X-XXX182,617205,151204,920
Operation and Maintenance of Plant Services 11-000-26X-XXX649,935785,274639,230
Student Transportation Services 11-000-270-XXX383,796460,428440,858
Personal Services - Employee Benefits 11-XXX-XXX-2XX803,770968,2071,099,622
Total Support Services Expenditures 3,133,5933,656,1563,539,838
TOTAL GENERAL CURRENT EXPENSE 6,073,9886,662,4396,396,319
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604180,00000
Interest Earned on Capital Reserve 10-6044,230500500
Equipment 12-XXX-XXX-73X71,00013,8000
Facilities Acquisition and Construction Services 12-000-4XX-XXX135,450013,352
TOTAL CAPITAL EXPENDITURES 390,68014,30013,852
OPERATING BUDGET GRAND TOTAL 6,464,6686,676,7396,410,171
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title II 20-XXX-XXX-XXX008,700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX85,24684,25171,600
Other Special Projects 20-XXX-XXX-XXX57,839153,4610
Total Federal Projects 143,085237,71280,300
TOTAL GRANTS AND ENTITLEMENTS 143,085237,71280,300
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX253,673253,373252,873
TOTAL REPAYMENT OF DEBT 253,673253,373252,873
Total Expenditures 6,861,4267,167,8246,743,344
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,861,4267,167,8246,743,344

 

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 Budget279,884279,916250,000250,000
  Repayment of Debt23,214000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve231,575415,805416,305416,805
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve151,599197,343100,3710
      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 Cost12,31412,50313,45713,65713,302
Total Classroom Instruction7,3267,5618,1467,9697,959
Classroom-Salaries and Benefits6,5446,8317,2877,0507,408
Classroom-General Supplies and Textbooks698688739796456
Classroom-Purchased Services and Other854312112395
Total Support Services1,8561,7841,9101,9091,909
Support Services-Salaries and Benefits1,5681,4591,5711,5711,601
Total Administrative Costs1,4331,5181,7171,7671,714
Administration-Salaries and Benefits1,2461,3291,4561,4511,466
Legal Costs00253634
Total Operations and Maintenance of Plant1,5941,5351,5501,8781,594
Operations & Maintenance of Plant-Salary & Ben.574606665674703
Total Food Services Costs00000
Total Extracurricular Costs9797124124116
Total Equipment Costs821560310
Employee Benefits as a % of Salaries21.420.725.424.628

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
  • In the ever-changing environment of financing education, the Kingwood
  • Township Board of Education participates in many shared services and cost
  • effective programs.
  • For example, our property, liability and workers compensation insur-
  • ance is through New Jersey School Boards Association Insurance Group -
  • ERIC WEST. We participate in the Alliance for Competitive Energy Service
  • (ACES) - for our electric, the Hunterdon County Education Services
  • Commission for cooperative bidding for general supplies, including paper
  • and oil, and the ACT telecommunications program offered through New
  • Jersey Association of School Business Officials.
  • Also, we are part of the Delaware Valley Regional Transportation
  • Jointure for both regular and special education busing and share our
  • internet service with Holland, Alexandria, Frenchtown, Milford and
  • Delaware Valley Regional High School.
  • Furthermore, we participate in the Federal Universal Service Program
  • (E-Rate) and although we applied for a waiver we will still be partici-
  • pating in the Special Education Medicaid Initiative Program (SEMI).

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,172,767 (A)
Estimated Net Taxable Valuation (as of 02/28/2010)606,143,650 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.8534 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,425,640 (D)
Estimated Net Taxable Valuation (as of 02/28/2010)606,143,650 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.8951 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,172,767 (G)
Estimated Equalized Valuation (as of 03/24/2010)697,511,612 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7416 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,425,640 (J)
Estimated Equalized Valuation (as of 03/24/2010)697,511,612 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7779 (L)

 

Administrative Salaries
Employee Name: Bobbie Beriont 
Job TitleBusiness Administrator 
Base Annual Salary104,400 
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 Days245 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances14,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount8,000 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon Retirement/Teachers get $8,000 
   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: Kenneth Foy 
Job TitlePrincipal 
Base Annual Salary98,188 
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 Days245 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances12,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount4,000 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon Retirment/Teachers get $8,000 
   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: Laura Hartner 
Job TitleSuperintendent 
Base Annual Salary133,000 
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 Days245 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances6,920 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractUpon Retirement/Teachers get $8,000 
   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