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User Friendly Budgets
2011-2012

ESSEX - CALDWELL-WEST CALDWELL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,2192,2372,324
Pupils on Roll Regular Shared-Time234
spacing
Pupils on Roll - Special Full-Time379368336
Pupils on Roll - Special Shared-Time458
Private School Placements232430
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Districts-Reg Prog002
Pupils Sent to Other Dists-Spec Ed Prog111215

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 825,000 1,065,000
Revenues from Local Sources:
Local Tax Levy 10-1210 35,501,924 36,921,252 36,939,862
Tuition 10-1300 500 0 0
Transportation Fees from Individuals 10-1410 3,695 4,434 3,625
Interest Earned on Capital Reserve Funds 10-1XXX 1,193 600 600
Other Restricted Miscellaneous Revenues 10-1XXX 0 57,282 61,595
Unrestricted Miscellaneous Revenues 10-1XXX 140,634 55,975 56,358
SUBTOTAL  35,647,946 37,039,543 37,062,040
Revenues from State Sources:
Extraordinary Aid 10-3131 534,567 430,779 430,779
Other State Aids 10-3XXX 30,020 0 0
Categorical Special Education Aid 10-3132 977,172 0 385,304
Categorical Security Aid 10-3177 198,666 0 0
Categorical Transportation Aid 10-3121 270,170 0 0
SUBTOTAL  2,010,595 430,779 816,083
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 51,941
SUBTOTAL  0 0 51,941
Adjustment for Prior Year Encumbrances  0 552,010 0
Actual Revenues (Over)/Under Expenditures  -395,629 0 0
TOTAL OPERATING BUDGET  37,262,912 38,847,332 38,995,064
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 185,616 192,408 112,006
TOTAL REVENUES FROM STATE SOURCES  185,616 192,408 112,006
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,136,411 820,412 411,954
Other 20-4XXX 48,360 151,608 33,943
TOTAL REVENUES FROM FEDERAL SOURCES  1,184,771 972,020 445,897
TOTAL GRANTS AND ENTITLEMENTS  1,370,387 1,164,428 557,903
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 0 7,000 7,000
Revenues from Local Sources:
Local Tax Levy 40-1210 938,970 871,348 852,738
Miscellaneous 40-1XXX 42,000 0 0
TOTAL REVENUES FROM LOCAL SOURCES  980,970 871,348 852,738
Revenues from State Sources:
Debt Service Aid Type II 40-3160 410,525 378,191 370,184
TOTAL LOCAL REPAYMENT OF DEBT  1,391,495 1,256,539 1,229,922
Actual Revenues (Over)/Under Expenditures  -1 0 0
TOTAL REPAYMENT OF DEBT  1,391,494 1,256,539 1,229,922
TOTAL REVENUES/SOURCES  40,024,793 41,268,299 40,782,889
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  40,024,793 41,268,299 40,782,889

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX12,010,77612,059,64312,157,973
Special Education 11-2XX-100-XXX2,963,2232,907,3262,899,330
Basic Skills/Remedial 11-230-100-XXX175,016176,256146,784
Bilingual Education 11-240-100-XXX183,456183,520212,902
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX211,785230,159219,004
School Sponsored Athletics 11-402-100-XXX799,117784,250804,034
Community Services Programs/Operations 11-800-330-XXX62,35377,91574,095
Support Services:
Tuition 11-000-100-XXX2,068,5882,486,9012,550,386
Attendance and Social Work Services 11-000-211-XXX31,63932,80933,960
Health Services 11-000-213-XXX495,508509,169512,259
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,536,0651,492,7501,386,363
Guidance 11-000-218-XXX690,511590,696622,796
Child Study Teams 11-000-219-XXX986,6731,019,1121,002,351
Improvement of Instructional Services 11-000-221-XXX152,573139,911140,746
Educational Media Services - School Library 11-000-222-XXX654,537663,024680,312
Instructional Staff Training Services 11-000-223-XXX25,99419,04521,480
General Administration 11-000-230-XXX573,707582,003590,075
School Administration 11-000-240-XXX1,810,6201,816,6841,831,935
Central Svcs & Admin Info Technology 11-000-25X-XXX998,219999,7721,031,748
Operation and Maintenance of Plant Services 11-000-26X-XXX3,769,3874,090,1653,911,335
Student Transportation Services 11-000-270-XXX1,077,6851,163,6881,186,962
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,405,1826,207,5186,473,980
Total Support Services Expenditures 20,276,88821,813,24721,976,688
TOTAL GENERAL CURRENT EXPENSE 36,682,61438,232,31638,490,810
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040375,000500,000
Interest Earned on Capital Reserve 10-6040600600
Equipment 12-XXX-XXX-73X580,298239,4160
Facilities Acquisition and Construction Services 12-000-4XX-XXX003,654
TOTAL CAPITAL EXPENDITURES 580,298615,016504,254
OPERATING BUDGET GRAND TOTAL 37,262,91238,847,33238,995,064
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX42,12035,35525,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX37,54846,72411,824
Nonpublic Handicapped Services 20-XXX-XXX-XXX53,56668,43740,182
Nonpublic Nursing Services 20-XXX-XXX-XXX49,94841,89235,000
Other Special Projects 20-XXX-XXX-XXX2,43400
Total State Projects 185,616192,408112,006
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,136,411820,412411,954
Other Special Projects 20-XXX-XXX-XXX48,360151,60833,943
Total Federal Projects 1,184,771972,020445,897
TOTAL GRANTS AND ENTITLEMENTS 1,370,3871,164,428557,903
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,391,4941,256,5391,229,922
TOTAL REPAYMENT OF DEBT 1,391,4941,256,5391,229,922
Total Expenditures 40,024,79341,268,29940,782,889
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 40,024,79341,268,29940,782,889

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget672,976975,0511,830,101765,101
  Repayment of Debt0100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve485,137886,330459,863960,463
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve850,000825,00000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,33713,03313,09913,25513,036
Total Classroom Instruction6,9117,2507,2727,3237,273
Classroom-Salaries and Benefits6,4236,9326,9947,0087,001
Classroom-General Supplies and Textbooks380211174190175
Classroom-Purchased Services and Other10810710412498
Total Support Services1,9162,0802,0542,0672,003
Support Services-Salaries and Benefits1,4801,6261,7151,7191,655
Total Administrative Costs1,4281,5521,5431,5721,572
Administration-Salaries and Benefits1,1661,2741,3031,3061,301
Legal Costs020191919
Total Operations and Maintenance of Plant1,6221,6481,7171,7751,673
Operations & Maintenance of Plant-Salary & Ben.8939829991,001968
Total Food Services Costs00000
Total Extracurricular Costs422462458463461
Total Equipment Costs542260920
Employee Benefits as a % of Salaries20.722.926.12627

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • A. District is the lead agency for the purchase of natural gas. There
  • are seven districts participating in the cooperative.
  • B. District has a shared services agreement with the Township of West
  • Caldwell for utilizing the district's facilities for their
  • recreation programs. In return, the district receives services from
  • the Township such as recycling, use of township(s) cable station, use
  • of Township heavy equipment, etc.
  • C. District participates in the School Alliance Insurance Fund. This is
  • a self-insured reinsures fund, providing insurance coverage for a
  • large group of school districts. The professionally managed fund
  • provides the district with general liability and property coverage
  • and workers' compensation coverage.
  • D. District is the lead agency for the purchase of Athletic and Student
  • Accident Insurance coverage. Five other districts participate in the
  • pool.
  • E. District participates in a state-wide pool, ACES, for the purchase of
  • electricity.
  • F. District is a member of the Sussex County Regional Transportation
  • Cooperative. District transportation of special education and
  • athletic programs are coordinated by the Cooperative with other
  • districts.
  • G. District utilizes Educational Data Services to purchase supplies
  • and materials jointly with other districts.
  • H. The district has a shared serices understanding with three neighboring
  • districts for staff development and in-service courses and workshops.

 

Estimated Tax Rate Information
CALDWELL BOROUGH
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,473,375 (A)
Estimated Net Taxable Valuation (as of 04/14/2011)1,031,511,186 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1123 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,750,554 (D)
Estimated Net Taxable Valuation (as of 04/14/2011)1,031,511,186 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1392 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,473,375 (G)
Estimated Equalized Valuation (as of 04/14/2011)1,114,440,103 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0295 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,750,554 (J)
Estimated Equalized Valuation (as of 04/14/2011)1,114,440,103 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0544 (L)
spacing
WEST CALDWELL BOR
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,457,182 (A)
Estimated Net Taxable Valuation (as of 04/14/2011)2,233,497,000 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.1398 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,042,046 (D)
Estimated Net Taxable Valuation (as of 04/14/2011)2,233,497,000 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1660 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy25,457,182 (G)
Estimated Equalized Valuation (as of 04/14/2011)2,417,264,444 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0531 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy26,042,046 (J)
Estimated Equalized Valuation (as of 04/14/2011)2,417,264,444 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.0773 (L)

 

Administrative Salaries
Employee Name: Barry Bachenheimer 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary127,643 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances9,099 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,814 
  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: Daniel Gerardi 
Job TitleSuperintendent 
Base Annual Salary198,705 
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 Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances2,700 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,530 
  Retirement Plans
Contractual Post-Employment Benefits Amount75,203 
  Description of: 
   Buyback of Sick Days at the End of Contract$150/day to max of $45,000 
   Buyback of Vacation Days at the End of Contract1/260 per day for 38 days 
   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: Frank Ennis 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary102,229 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances1,900 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,956 
  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: Paul Palozzola 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary129,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances450 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,823 
  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: Ronald Skopak 
Job TitleBusiness Administrator 
Base Annual Salary197,080 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances1,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,520 
  Retirement Plans
Contractual Post-Employment Benefits Amount156,746 
  Description of: 
   Buyback of Sick Days at the End of Contract$70 / day to a maximum of $15,000 
   Buyback of Vacation Days at the End of Contract1/260 of salary for 187 accrued days 
   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: William Brophy 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary110,051 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days250 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other291 
  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