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User Friendly Budgets
2011-2012

ESSEX - ESSEX FELLS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time213211203
spacing
Pupils on Roll - Special Full-Time293130
Private School Placements001

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 16,492 170,194
Withdrawal from Cap Res-for Local Share 10-307 0 0 50,000
Transfers from Other Funds 10-5200 2,594 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,702,830 3,846,609 3,923,541
Other Local Governmental Units - Unrestricted 10-12XX 82,381 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 37,000 37,000
SUBTOTAL  3,785,211 3,883,609 3,960,541
Revenues from State Sources:
Extraordinary Aid 10-3131 14,432 0 0
Categorical Special Education Aid 10-3132 131,123 0 38,962
SUBTOTAL  145,555 0 38,962
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 5,183
SUBTOTAL  0 0 5,183
Adjustment for Prior Year Encumbrances  0 40,900 0
Actual Revenues (Over)/Under Expenditures  -254,540 0 0
TOTAL OPERATING BUDGET  3,678,820 3,941,001 4,224,880
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,725 5,275 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 3,500 3,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 26,810 46,500 50,250
Other 20-4XXX 26,179 34,750 0
TOTAL REVENUES FROM FEDERAL SOURCES  52,989 84,750 53,750
TOTAL GRANTS AND ENTITLEMENTS  57,714 90,025 53,750
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 258,260 257,620 246,730
TOTAL REVENUES FROM LOCAL SOURCES  258,260 257,620 246,730
TOTAL LOCAL REPAYMENT OF DEBT  258,260 257,620 246,730
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  258,261 257,620 246,730
TOTAL REVENUES/SOURCES  3,994,795 4,288,646 4,525,360
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,994,795 4,288,646 4,525,360

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,490,9681,316,8981,390,435
Special Education 11-2XX-100-XXX264,840452,156416,893
Basic Skills/Remedial 11-230-100-XXX46,29843,44844,136
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX2,3952,5002,500
Support Services:
Tuition 11-000-100-XXX00120,000
Attendance and Social Work Services 11-000-211-XXX5,05510,27510,396
Health Services 11-000-213-XXX80,07683,66384,679
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217159,189210,213205,069
Child Study Teams 11-000-219-XXX176,576148,211152,965
Improvement of Instructional Services 11-000-221-XXX59,68810,10014,000
Educational Media Services - School Library 11-000-222-XXX47,42431,80733,217
General Administration 11-000-230-XXX146,254176,744160,201
School Administration 11-000-240-XXX98,48382,55285,834
Central Svcs & Admin Info Technology 11-000-25X-XXX118,248119,108102,826
Operation and Maintenance of Plant Services 11-000-26X-XXX303,534403,112435,155
Student Transportation Services 11-000-270-XXX075035,750
Personal Services - Employee Benefits 11-XXX-XXX-2XX652,732817,584853,057
Total Support Services Expenditures 1,847,2592,094,1192,293,149
TOTAL GENERAL CURRENT EXPENSE 3,651,7603,909,1214,147,113
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X3,50000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0050,367
TOTAL CAPITAL EXPENDITURES 3,500050,367
Summer School:
Instruction 13-422-100-XXX23,56031,88027,400
Total Summer School 23,56031,88027,400
TOTAL SPECIAL SCHOOLS 23,56031,88027,400
OPERATING BUDGET GRAND TOTAL 3,678,8203,941,0014,224,880
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,7255,2750
Federal Projects:
Title II 20-XXX-XXX-XXX03,5003,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX26,81046,50050,250
Other Special Projects 20-XXX-XXX-XXX26,17934,7500
Total Federal Projects 52,98984,75053,750
TOTAL GRANTS AND ENTITLEMENTS 57,71490,02553,750
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX258,261257,620246,730
TOTAL REPAYMENT OF DEBT 258,261257,620246,730
Total Expenditures 3,994,7954,288,6464,525,360
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,994,7954,288,6464,525,360

 

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 Budget266,492276,843250,000250,000
  Repayment of Debt1000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve31,27783,87283,87233,872
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve4,081174,275170,1940
      Tuition Reserve0000
      Current Expense Emergency Reserve36,97936,97936,97936,979
  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 Cost14,69014,98415,65816,15017,130
Total Classroom Instruction9,3499,1559,5569,70910,372
Classroom-Salaries and Benefits9,0868,7339,0929,2109,691
Classroom-General Supplies and Textbooks133304316336470
Classroom-Purchased Services and Other131117149162211
Total Support Services2,3322,6492,4172,6042,744
Support Services-Salaries and Benefits2,0232,3912,0362,3292,384
Total Administrative Costs1,6181,7611,8641,9331,895
Administration-Salaries and Benefits1,2491,3491,5251,5321,587
Legal Costs01788183107
Total Operations and Maintenance of Plant1,3821,3981,7881,8702,089
Operations & Maintenance of Plant-Salary & Ben.639757903849884
Total Food Services Costs00000
Total Extracurricular Costs912131414
Total Equipment Costs014000
Employee Benefits as a % of Salaries25.325.232.131.733.4

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
  • The Essex Fells Board of Education participates in the following shared
  • servies:
  • ACT
  • ACES
  • Cooperative Purchasing through Educational Data.
  • Asbury Park Information Technology Cooperative for payroll and
  • financial accounting software.
  • Professional Development in conjunction with the West Essex sending
  • districts.
  • Borough of Essex Fells - facility and field maintenance and use.
  • NJ School Boards Association Insurance Group.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,885,075 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)767,918,048 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5059 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,137,250 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)767,918,048 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.5388 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,885,075 (G)
Estimated Equalized Valuation (as of 10/01/2010)804,845,000 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4827 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,137,250 (J)
Estimated Equalized Valuation (as of 10/01/2010)804,845,000 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.5140 (L)

 

Administrative Salaries
Employee Name: Michael Davison 
Job TitleBusiness Administrator 
Base Annual Salary74,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances2,886 
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: Michelle V. Gadaleta 
Job TitleSuperintendent Principal 
Base Annual Salary132,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances9,500 
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