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User Friendly Budgets
2010

PASSAIC - RINGWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,1331,0811,048
spacing
Pupils on Roll - Special Full-Time227239226
Private School Placements121211
spacing
Pupils Sent to Other Dists-Spec Ed Prog322
Pupils Received788

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 172,060
Withdrawal from Cap Res-for Local Share 10-307 0 77,664 84,703
Transfers from Other Funds 10-5200 -28,220 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 15,029,689 15,282,478 15,629,602
Other Local Governmental Units - Restricted 10-12XX 0 68,905 67,337
Tuition 10-1300 685,381 486,240 760,966
Transportation Fees from Other LEAs 10-1420-1440 438,574 437,264 382,226
Interest Earned on Capital Reserve Funds 10-1XXX 2,778 7,500 3,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 75,000 75,000
Unrestricted Miscellaneous Revenues 10-1XXX 86,578 91,900 17,435
SUBTOTAL  16,243,000 16,449,287 16,935,566
Revenues from State Sources:
Extraordinary Aid 10-3131 207,924 121,859 148,325
Other State Aids 10-3XXX 11,849 0 0
Categorical Special Education Aid 10-3132 702,139 716,082 693,587
Equalization Aid 10-3176 1,289,916 1,214,250 1,374,423
Categorical Security Aid 10-3177 97,029 99,397 98,244
Adjustment Aid 10-3178 738,542 503,268 0
Categorical Transportation Aid 10-3121 499,372 707,473 336,663
SUBTOTAL  3,546,771 3,362,329 2,651,242
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 259,128 0
Equalization Aid - ARRA GSF 17-4521 0 10,031 0
SUBTOTAL  0 269,159 0
Adjustment for Prior Year Encumbrances  0 1,742 0
Actual Revenues (Over)/Under Expenditures  -297,074 0 0
TOTAL OPERATING BUDGET  19,464,477 20,160,181 19,843,571
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 228,685 276,875 266,210
TOTAL REVENUES FROM STATE SOURCES  228,685 276,875 266,210
Revenues from Federal Sources:
Title I 20-4411-4416 34,832 34,431 34,400
Title II 20-4451-4455 0 0 32,275
I.D.E.A. Part B (Handicapped) 20-4420-4429 352,397 334,483 344,500
Other 20-4XXX 35,660 35,601 0
TOTAL REVENUES FROM FEDERAL SOURCES  422,889 404,515 411,175
TOTAL GRANTS AND ENTITLEMENTS  651,574 681,390 677,385
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 4,720 0 0
Transfers from Capital Reserve 40-5210 28,220 77,664 84,703
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 63,064 43,635
TOTAL LOCAL REPAYMENT OF DEBT  32,940 140,728 128,338
Actual Revenues (Over)/Under Expenditures  -4,720 0 0
TOTAL REPAYMENT OF DEBT  28,220 140,728 128,338
TOTAL REVENUES/SOURCES  20,144,271 20,982,299 20,649,294
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 28,220 77,664 84,703
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,116,051 20,904,635 20,564,591

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,562,2776,699,5586,146,481
Special Education 11-2XX-100-XXX2,464,6202,365,2822,407,020
Basic Skills/Remedial 11-230-100-XXX193,650206,832231,463
Bilingual Education 11-240-100-XXX0020,077
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX34,03430,08532,585
Support Services:
Tuition 11-000-100-XXX907,833804,219771,810
Attendance and Social Work Services 11-000-211-XXX12,00014,27314,792
Health Services 11-000-213-XXX315,498329,332352,790
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217197,861207,473217,463
Guidance 11-000-218-XXX75,30387,41574,575
Child Study Teams 11-000-219-XXX597,688657,230639,836
Educational Media Services - School Library 11-000-222-XXX237,674214,315226,035
Instructional Staff Training Services 11-000-223-XXX18,95011,00011,000
General Administration 11-000-230-XXX576,685498,981417,972
School Administration 11-000-240-XXX801,327822,385712,088
Central Svcs & Admin Info Technology 11-000-25X-XXX341,820357,647263,645
Operation and Maintenance of Plant Services 11-000-26X-XXX1,552,7891,712,2021,689,639
Student Transportation Services 11-000-270-XXX1,650,2751,864,7901,733,057
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,912,5653,191,9983,793,540
Total Support Services Expenditures 10,198,26810,773,26010,918,242
TOTAL GENERAL CURRENT EXPENSE 19,452,84920,075,01719,755,868
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60407,5003,000
Equipment 12-XXX-XXX-73X11,62800
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933077,66484,703
TOTAL CAPITAL EXPENDITURES 11,62885,16487,703
OPERATING BUDGET GRAND TOTAL 19,464,47720,160,18119,843,571
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,16119,90023,500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX63,28485,10080,200
Nonpublic Handicapped Services 20-XXX-XXX-XXX100,932132,300132,510
Nonpublic Nursing Services 20-XXX-XXX-XXX28,56426,57530,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX14,74413,0000
Total State Projects 228,685276,875266,210
Federal Projects:
Title I 20-XXX-XXX-XXX34,83234,43134,400
Title II 20-XXX-XXX-XXX0032,275
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX352,397334,483344,500
Other Special Projects 20-XXX-XXX-XXX35,66035,6010
Total Federal Projects 422,889404,515411,175
TOTAL GRANTS AND ENTITLEMENTS 651,574681,390677,385
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX28,220140,728128,338
TOTAL REPAYMENT OF DEBT 28,220140,728128,338
Total Expenditures 20,144,27120,982,29920,649,294
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,144,27120,904,63520,564,591

 

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 Budget157,915401,139431,696431,696
  Repayment of Debt04,72000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve429,816404,374256,546174,843
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0172,060172,0600
      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 Cost12,45612,30313,06313,17313,137
Total Classroom Instruction8,1958,1888,5518,6228,643
Classroom-Salaries and Benefits7,8307,8088,1828,2518,220
Classroom-General Supplies and Textbooks201173186187184
Classroom-Purchased Services and Other164208183184240
Total Support Services1,2711,2671,3691,3801,445
Support Services-Salaries and Benefits1,1061,0971,1661,1751,275
Total Administrative Costs1,3971,4211,4901,5021,389
Administration-Salaries and Benefits1,1791,1631,2441,2551,219
Legal Costs00323217
Total Operations and Maintenance of Plant1,3621,2151,4191,4321,570
Operations & Maintenance of Plant-Salary & Ben.685430690696842
Total Food Services Costs00000
Total Extracurricular Costs3430282827
Total Equipment Costs1109000
Employee Benefits as a % of Salaries24.822.7242430.1

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
  • Ringwood School District and the Borough of Ringwood jointly purchase cop
  • ier paper, vehicle fuel, and share heavy equipment, bus safety devices an
  • d tree removal and starting in the 2009-2010 school year, we will share
  • the monitoring for our fire and bugalar alarm systems. Borough provides
  • atheletic field renovations in exchange for use of school facilities for
  • the borough recreation program. The borough provides garbage and recycli
  • ng services.
  • Ringwood has joint transportation contracts with Lakeland Regional High.
  • These districts share bus mechanics, bus drivers and bus facilities.
  • Ringwood also has jointure agreements with other local school districts.
  • Ringwood shares a Tri-District Director of Special Services with Lakeland
  • and Wanaque Schools. Rigwood and Pompton Lakes School District share a
  • Director of the Austic Program (R.E.A.L.M). Ringwood and Lakeland School
  • Districts also share a substitute caller.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,629,602 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,718,920,477 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.9093 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,629,602 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,718,920,477 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.9093 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,629,602 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,856,295,694 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8420 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,629,602 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,856,295,694 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8420 (L)

 

Administrative Salaries
Employee Name: Debra Lypowy 
Job TitleTransportation Supervisor 
Base Annual Salary76,293 
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 Days261 
  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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$50/day maximum of $5,000 
   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: Parick Martin 
Job TitleSuperintendent 
Base Annual Salary160,680 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 24 
  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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances3,692 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans8,034 
Contractual Post-Employment Benefits Amount21,040 
  Description of: 
   Buyback of Sick Days at the End of Contract$60/day not to exceed $6,000 
   Buyback of Vacation Days at the End of Contract1/260th current sal. not to max 24 day 
   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: Richard Buurman 
Job TitleHead Mechanic 
Base Annual Salary75,469 
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 Days261 
  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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances1,562 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,849 
  Retirement Plans3,773 
Contractual Post-Employment Benefits Amount5,000 
  Description of: 
   Buyback of Sick Days at the End of Contract$50/day maximum of $5,000 
   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: Warren Mitchell 
Job TitleBusiness Administrator 
Base Annual Salary87,500 
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 Days261 
  Contracted Number of Annual Vacation Days 24 
  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 15 
  Description of Other Contracted Non-working DaysHolidays 
Benefits: 
Allowances6,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other19,069 
  Retirement Plans4,375 
Contractual Post-Employment Benefits Amount6,500 
  Description of: 
   Buyback of Sick Days at the End of Contract$65/day, not to exceed $6,500 
   Buyback of Vacation Days at the End of Contractmust have board approval to carryover 
   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