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User Friendly Budgets
2010

PASSAIC - LITTLE FALLS TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time784809836
spacing
Pupils on Roll - Special Full-Time128128128
Private School Placements445
spacing
Pupils Received322

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 120,683 113,216
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 100,000
Transfers from Other Funds 10-5200 -316,479 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,383,528 11,250,627 12,113,531
Tuition 10-1300 211,404 172,040 110,463
Interest Earned on Current Expense Emergency Res 10-1XXX 0 1,200 400
Interest Earned on Capital Reserve Funds 10-1XXX 521 4,350 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 41,871 32,000 5,500
SUBTOTAL  10,637,324 11,460,217 12,230,894
Revenues from State Sources:
Extraordinary Aid 10-3131 172,251 898 221,602
Other State Aids 10-3XXX 9,419 0 0
Categorical Special Education Aid 10-3132 462,585 506,131 173,689
Categorical Security Aid 10-3177 23,545 69,747 0
Adjustment Aid 10-3178 0 60,256 0
Categorical Transportation Aid 10-3121 145,039 155,703 0
SUBTOTAL  812,839 792,735 395,291
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 12,334 4,182 10,970
SUBTOTAL  12,334 4,182 10,970
Adjustment for Prior Year Encumbrances  0 52,499 0
Actual Revenues (Over)/Under Expenditures  704,480 0 0
TOTAL OPERATING BUDGET  11,850,498 12,430,316 12,850,371
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 100,000 0 0
TOTAL REVENUES FROM STATE SOURCES  100,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 43,235 36,750 25,083
Title II 20-4451-4455 0 0 21,226
Title III 20-4491-4494 0 0 9,223
I.D.E.A. Part B (Handicapped) 20-4420-4429 186,216 153,575 149,146
Other 20-4XXX 36,067 30,657 8,361
TOTAL REVENUES FROM FEDERAL SOURCES  265,518 220,982 213,039
TOTAL GRANTS AND ENTITLEMENTS  365,518 220,982 213,039
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 230,398 229,660 233,585
TOTAL REVENUES FROM LOCAL SOURCES  230,398 229,660 233,585
TOTAL LOCAL REPAYMENT OF DEBT  230,398 229,660 233,585
TOTAL REPAYMENT OF DEBT  230,398 229,660 233,585
TOTAL REVENUES/SOURCES  12,446,414 12,880,958 13,296,995
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,446,414 12,880,958 13,296,995

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,562,2313,764,8143,886,546
Special Education 11-2XX-100-XXX1,547,4841,627,9191,785,457
Basic Skills/Remedial 11-230-100-XXX89,38991,66995,097
Bilingual Education 11-240-100-XXX83,40685,87889,023
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX42,63750,00030,000
Support Services:
Tuition 11-000-100-XXX155,052268,769273,048
Health Services 11-000-213-XXX223,046226,869248,635
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217376,593468,272493,776
Guidance 11-000-218-XXX96,28196,49261,384
Child Study Teams 11-000-219-XXX557,080586,527562,491
Improvement of Instructional Services 11-000-221-XXX1,4381,5001,500
Educational Media Services - School Library 11-000-222-XXX357,415346,675349,574
Instructional Staff Training Services 11-000-223-XXX13,16219,00010,000
General Administration 11-000-230-XXX385,830359,955340,619
School Administration 11-000-240-XXX426,387463,832448,878
Central Svcs & Admin Info Technology 11-000-25X-XXX214,421244,068236,788
Operation and Maintenance of Plant Services 11-000-26X-XXX906,1421,020,332937,086
Student Transportation Services 11-000-270-XXX398,929414,944450,541
Interest Earned on Current Expense Emergency Res 10-60701,200400
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,880,5952,253,5002,498,500
Food Services 11-000-310-XXX18,01018,00018,000
Total Support Services Expenditures 6,010,3816,788,7356,930,820
TOTAL GENERAL CURRENT EXPENSE 11,335,52812,410,21512,817,343
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404,3501,000
Equipment 12-XXX-XXX-73X16,0007,0007,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX498,7498,75125,028
TOTAL CAPITAL EXPENDITURES 514,74920,10133,028
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX22100
Total Evening School for Foreign-Born - Local 22100
TOTAL SPECIAL SCHOOLS 22100
OPERATING BUDGET GRAND TOTAL 11,850,49812,430,31612,850,371
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX100,00000
Total State Projects 100,00000
Federal Projects:
Title I 20-XXX-XXX-XXX43,23536,75025,083
Title II 20-XXX-XXX-XXX0021,226
Title III 20-XXX-XXX-XXX009,223
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX186,216153,575149,146
Other Special Projects 20-XXX-XXX-XXX36,06730,6578,361
Total Federal Projects 265,518220,982213,039
TOTAL GRANTS AND ENTITLEMENTS 365,518220,982213,039
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX230,398229,660233,585
TOTAL REPAYMENT OF DEBT 230,398229,660233,585
Total Expenditures 12,446,41412,880,95813,296,995
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,446,41412,880,95813,296,995

 

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 Budget475,300377,724312,800312,800
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve363,178276,699281,049282,049
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve495,124168,975113,2160
      Tuition Reserve0000
      Current Expense Emergency Reserve100,000100,000101,2001,600
  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 Cost11,76711,75412,65612,51412,545
Total Classroom Instruction6,8247,0537,5647,4657,766
Classroom-Salaries and Benefits6,2366,5887,0776,9717,293
Classroom-General Supplies and Textbooks497336342345298
Classroom-Purchased Services and Other91129146148175
Total Support Services2,2232,1632,3432,3092,253
Support Services-Salaries and Benefits2,0181,9932,0772,0461,988
Total Administrative Costs1,3671,3341,4031,3961,319
Administration-Salaries and Benefits1,0891,0951,1921,1741,095
Legal Costs00232226
Total Operations and Maintenance of Plant1,2741,1111,2391,2391,126
Operations & Maintenance of Plant-Salary & Ben.647627700690662
Total Food Services Costs1820201919
Total Extracurricular Costs4858696841
Total Equipment Costs5917877
Employee Benefits as a % of Salaries21.624.527.927.930.2

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The Little Falls School District participates in the following Shared
  • Services:
  • 1. Purchase gasoline through the Township.
  • 2. Township provides limited salting for the schools.
  • 3. Satellite food service program through PVHS.
  • 4. Services for transportation and advertising contracted through PCESC.
  • 5. Ed Data for purchase of supplies.
  • 6. ACES for electrical costs.
  • 7. Tuition programs for students are offered.
  • 8. Shared service with PVHS for payroll services.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,113,531 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,923,117,266 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6299 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,347,116 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,923,117,266 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6420 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy12,113,531 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,944,804,646 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6229 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,347,116 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,944,804,646 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6349 (L)

 

Administrative Salaries
Employee Name: Dr. Bruce deLyon 
Job TitleSuperintendent Principal 
Base Annual Salary191,227 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  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: 
Allowances2,800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,684 
  Retirement Plans6,964 
Contractual Post-Employment Benefits Amount50,344 
  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: Dr. Sherri Glassman 
Job TitlePsychologist 
Base Annual Salary99,890 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days14 
  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, Other469 
  Retirement Plans2,138 
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: Julia Perez 
Job TitleBusiness Administrator 
Base Annual Salary88,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2009 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  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: 
Allowances1,245 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other310 
  Retirement Plans1,284 
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: Thomas Bisignano 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary80,912 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 10 
  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, Other216 
  Retirement Plans894 
Contractual Post-Employment Benefits Amount10,000 
  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