>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>WARREN  >>NORTH WARREN REGIONAL

User Friendly Budgets
2010

WARREN - NORTH WARREN REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time944919906
spacing
Pupils on Roll - Special Full-Time168169177
Private School Placements959
spacing
Pupils Sent to Other Districts-Reg Prog310
Pupils Sent to Other Dists-Spec Ed Prog101112
Pupils Received210

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 673,200 320,000
Withdrawal from Cap Res-for Local Share 10-307 0 249,175 0
Withdrawal from Maint. Reserve 10-310 0 110,000 110,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,785,083 9,980,786 10,267,275
Tuition 10-1300 29,795 10,800 0
Transportation Fees from Other LEAs 10-1420-1440 46,536 44,900 64,234
Interest Earned on Capital Reserve Funds 10-1XXX 3,202 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 88,559 130,000 173,353
SUBTOTAL  9,953,175 10,166,586 10,504,962
Revenues from State Sources:
Extraordinary Aid 10-3131 316,873 103,560 170,000
Categorical Special Education Aid 10-3132 580,456 597,057 349,554
Equalization Aid 10-3176 4,287,781 3,455,225 4,219,044
Categorical Security Aid 10-3177 78,766 82,813 0
Categorical Transportation Aid 10-3121 424,480 527,279 0
SUBTOTAL  5,688,356 4,765,934 4,738,598
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 732,322 0
Equalization Aid - ARRA GSF 17-4521 0 28,349 0
SUBTOTAL  0 760,671 0
Adjustment for Prior Year Encumbrances  0 49,870 0
Actual Revenues (Over)/Under Expenditures  53,032 0 0
TOTAL OPERATING BUDGET  15,694,563 16,775,436 15,673,560
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 17,320 0 0
TOTAL REVENUES FROM STATE SOURCES  17,320 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 15,810 24,556 19,645
I.D.E.A. Part B (Handicapped) 20-4420-4429 228,049 231,774 185,421
Other 20-4XXX 24,340 25,087 18,601
TOTAL REVENUES FROM FEDERAL SOURCES  268,199 281,417 223,667
TOTAL GRANTS AND ENTITLEMENTS  285,519 281,417 223,667
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 250
Revenues from Local Sources:
Local Tax Levy 40-1210 127,500 290,317 248,648
TOTAL REVENUES FROM LOCAL SOURCES  127,500 290,317 248,648
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 109,044 89,069
TOTAL LOCAL REPAYMENT OF DEBT  127,500 399,361 337,967
Actual Revenues (Over)/Under Expenditures  -250 0 0
TOTAL REPAYMENT OF DEBT  127,250 399,361 337,967
TOTAL REVENUES/SOURCES  16,107,332 17,456,214 16,235,194
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  16,107,332 17,456,214 16,235,194

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,581,0195,016,2884,802,299
Special Education 11-2XX-100-XXX863,9651,033,334977,813
Basic Skills/Remedial 11-230-100-XXX174,901208,803213,297
Bilingual Education 11-240-100-XXX9,42014,22513,625
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX147,161147,686148,205
School Sponsored Athletics 11-402-100-XXX504,538494,942515,387
Support Services:
Tuition 11-000-100-XXX999,207733,300798,751
Attendance and Social Work Services 11-000-211-XXX38,60741,68344,018
Health Services 11-000-213-XXX73,66978,55386,450
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217535,114582,923464,158
Guidance 11-000-218-XXX350,400380,680351,130
Child Study Teams 11-000-219-XXX264,807337,329322,777
Improvement of Instructional Services 11-000-221-XXX105,445115,35397,309
Educational Media Services - School Library 11-000-222-XXX122,931153,557160,582
Instructional Staff Training Services 11-000-223-XXX21,49530,40023,144
General Administration 11-000-230-XXX416,249512,463448,772
School Administration 11-000-240-XXX698,408751,226638,467
Central Svcs & Admin Info Technology 11-000-25X-XXX318,613329,173313,462
Operation and Maintenance of Plant Services 11-000-26X-XXX1,205,3031,275,9471,218,152
Student Transportation Services 11-000-270-XXX1,326,4861,263,2471,175,788
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,286,2422,252,7042,318,366
Total Support Services Expenditures 8,762,9768,838,5388,461,326
TOTAL GENERAL CURRENT EXPENSE 15,043,98015,753,81615,131,952
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X149,67540,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX456,424657,901452,449
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310249,1750
TOTAL CAPITAL EXPENDITURES 606,099947,176452,549
Transfer of Funds to Charter Schools 10-000-100-56X44,48474,44489,059
OPERATING BUDGET GRAND TOTAL 15,694,56316,775,43615,673,560
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Technology Initiative 20-XXX-XXX-XXX17,32000
Total State Projects 17,32000
Federal Projects:
Title I 20-XXX-XXX-XXX15,81024,55619,645
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX228,049231,774185,421
Other Special Projects 20-XXX-XXX-XXX24,34025,08718,601
Total Federal Projects 268,199281,417223,667
TOTAL GRANTS AND ENTITLEMENTS 285,519281,417223,667
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX127,250399,361337,967
TOTAL REPAYMENT OF DEBT 127,250399,361337,967
Total Expenditures 16,107,33217,456,21416,235,194
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 16,107,33217,456,21416,235,194

 

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 Budget447,268584,115654,511381,572
  Repayment of Debt02502500
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,513277,51928,44428,544
      Adult Education Programs0000
      Maintenance Reserve250,000253,195143,19533,195
      Legal Reserve1,029,012524,32547,0610
      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 Cost11,08511,38012,29512,68612,214
Total Classroom Instruction6,3076,4266,7547,1416,999
Classroom-Salaries and Benefits5,8916,0366,4416,6176,719
Classroom-General Supplies and Textbooks295325206391178
Classroom-Purchased Services and Other12165108132101
Total Support Services1,4401,5951,7201,8391,685
Support Services-Salaries and Benefits9711,0391,1291,2251,161
Total Administrative Costs1,5261,5211,6231,7071,541
Administration-Salaries and Benefits1,2331,2551,3211,3531,253
Legal Costs00388039
Total Operations and Maintenance of Plant1,1911,1381,1951,3001,261
Operations & Maintenance of Plant-Salary & Ben.455243556592608
Total Food Services Costs00000
Total Extracurricular Costs622700659699729
Total Equipment Costs11213536370
Employee Benefits as a % of Salaries26.629.327.725.326.6

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
  • The District continues to share a Curriculum Coordinator with its sending
  • elementary districts. North Warren has several transportation jointures
  • with the elementary districts and will seek to re-bid and share some
  • additional routes in the coming year. All general supplies are purchased
  • through a cooperative bid which significantly reduces supply costs. The
  • District also participates in ACES as well as a Joint Bid Purchase for
  • Fuel Oil. During the 2010-2011 school year, North Warren will continue to
  • explore every opportunity for shared services to keep costs stable.

 

Estimated Tax Rate Information
BLAIRSTOWN
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,118,548 (A)
Estimated Net Taxable Valuation (as of 12/31/2009)909,666,140 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5627 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,242,507 (D)
Estimated Net Taxable Valuation (as of 12/31/2009)909,666,140 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5763 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,118,548 (G)
Estimated Equalized Valuation (as of 10/01/2009)918,292,697 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5574 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,242,507 (J)
Estimated Equalized Valuation (as of 10/01/2009)918,292,697 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5709 (L)
spacing
FRELINGHUYSEN
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,667,323 (A)
Estimated Net Taxable Valuation (as of 12/31/2009)292,408,004 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5702 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,707,702 (D)
Estimated Net Taxable Valuation (as of 12/31/2009)292,408,004 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5840 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,667,323 (G)
Estimated Equalized Valuation (as of 10/01/2009)319,708,911 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5215 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,707,702 (J)
Estimated Equalized Valuation (as of 10/01/2009)319,708,911 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5341 (L)
spacing
HARDWICK TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,205,591 (A)
Estimated Net Taxable Valuation (as of 12/31/2009)157,065,887 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7676 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,234,787 (D)
Estimated Net Taxable Valuation (as of 12/31/2009)157,065,887 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7862 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,205,591 (G)
Estimated Equalized Valuation (as of 10/01/2009)232,919,369 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5176 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,234,787 (J)
Estimated Equalized Valuation (as of 10/01/2009)232,919,369 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5301 (L)
spacing
KNOWLTON
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,275,813 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)260,160,967 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.8748 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,330,928 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)260,160,967 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.8960 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,275,813 (G)
Estimated Equalized Valuation (as of 10/01/2009)393,989,590 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5776 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,330,928 (J)
Estimated Equalized Valuation (as of 10/01/2009)393,989,590 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5916 (L)

 

Administrative Salaries
Employee Name: Christina Sharkey 
Job TitleBusiness Administrator 
Base Annual Salary119,600 
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 25 
  Contracted Number of Annual Sick Days17 
  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: Dr. Brian Fogelson 
Job TitleSuperintendent 
Base Annual Salary152,924 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days17 
  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: 
Allowances1,200 
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: Keith Siroky 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary95,247 
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 20 
  Contracted Number of Annual Sick Days17 
  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: 
Allowances318 
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: Lou Sylvester 
Job TitleAssistant Principal 
Base Annual Salary101,530 
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 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: 
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: Louis Melchor 
Job TitlePrincipal 
Base Annual Salary125,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/20/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  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: 
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