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User Friendly Budgets
2011-2012

ESSEX - NORTH CALDWELL BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time554569579
spacing
Pupils on Roll - Special Full-Time869393
Private School Placements885
spacing
Pupils Sent to Other Dists-Spec Ed Prog100
Pupils Received227

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 784,171 244,867
Transfers from Other Funds 10-5200 37 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 9,793,792 10,214,962 10,605,788
Tuition 10-1300 106,804 0 167,138
Unrestricted Miscellaneous Revenues 10-1XXX 258,910 5,000 14,500
SUBTOTAL  10,159,506 10,219,962 10,787,426
Revenues from State Sources:
Extraordinary Aid 10-3131 420,524 100,000 200,000
Categorical Special Education Aid 10-3132 74,151 0 74,655
Categorical Security Aid 10-3177 46,268 0 29,172
Categorical Transportation Aid 10-3121 98,740 0 0
SUBTOTAL  639,683 100,000 303,827
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 8,174 0
SUBTOTAL  0 8,174 0
Actual Revenues (Over)/Under Expenditures  -655,025 0 0
TOTAL OPERATING BUDGET  10,144,201 11,112,307 11,336,120
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,252 0 0
TOTAL REVENUES FROM STATE SOURCES  1,252 0 0
Revenues from Federal Sources:
Title II 20-4451-4455 0 9,758 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 277,526 139,827 100,000
Other 20-4XXX 11,329 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  288,855 149,585 100,000
TOTAL GRANTS AND ENTITLEMENTS  290,107 149,585 100,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 26 35,761
Revenues from Local Sources:
Local Tax Levy 40-1210 914,141 920,096 839,089
TOTAL REVENUES FROM LOCAL SOURCES  914,141 920,096 839,089
TOTAL LOCAL REPAYMENT OF DEBT  914,141 920,122 874,850
TOTAL REPAYMENT OF DEBT  914,141 920,122 874,850
TOTAL REVENUES/SOURCES  11,348,449 12,182,014 12,310,970
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  11,348,449 12,182,014 12,310,970

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,905,4602,965,8563,071,314
Special Education 11-2XX-100-XXX1,366,5811,510,2421,538,968
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX675800800
Before/After School Programs 11-421-XXX-XXX04,5000
Support Services:
Tuition 11-000-100-XXX442,848586,636426,519
Health Services 11-000-213-XXX143,617147,851150,307
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217278,385329,736293,884
Child Study Teams 11-000-219-XXX427,933433,521544,798
Improvement of Instructional Services 11-000-221-XXX01,5001,500
Educational Media Services - School Library 11-000-222-XXX121,918130,969134,416
Instructional Staff Training Services 11-000-223-XXX5,58010,02510,025
General Administration 11-000-230-XXX313,490350,124356,385
School Administration 11-000-240-XXX342,129340,390327,151
Central Svcs & Admin Info Technology 11-000-25X-XXX188,962249,667250,961
Operation and Maintenance of Plant Services 11-000-26X-XXX992,922982,543989,852
Student Transportation Services 11-000-270-XXX599,475618,345592,646
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,961,1802,399,6022,612,910
Total Support Services Expenditures 5,818,4396,580,9096,691,354
TOTAL GENERAL CURRENT EXPENSE 10,091,15511,062,30711,302,436
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X47,15500
Facilities Acquisition and Construction Services 12-000-4XX-XXX050,0008,298
TOTAL CAPITAL EXPENDITURES 47,15550,0008,298
Other Special Schools:
Instruction 13-4XX-100-XXX5,89100
Total Other Special Schools 5,89100
TOTAL SPECIAL SCHOOLS 5,89100
Transfer of Funds to Charter Schools 10-000-100-56X0025,386
OPERATING BUDGET GRAND TOTAL 10,144,20111,112,30711,336,120
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,25200
Total State Projects 1,25200
Federal Projects:
Title II 20-XXX-XXX-XXX09,7580
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX277,526139,827100,000
Other Special Projects 20-XXX-XXX-XXX11,32900
Total Federal Projects 288,855149,585100,000
TOTAL GRANTS AND ENTITLEMENTS 290,107149,585100,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX914,141920,122874,850
TOTAL REPAYMENT OF DEBT 914,141920,122874,850
Total Expenditures 11,348,44912,182,01412,310,970
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 11,348,44912,182,01412,310,970

 

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 Budget165,000461,125250,000250,000
  Repayment of Debt262635,7610
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve25,001250,000250,000250,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve685,849817,913244,8670
      Tuition Reserve0000
      Current Expense Emergency Reserve85,000100,000100,000100,000
  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 Cost14,62314,13914,83914,89015,348
Total Classroom Instruction9,1898,7429,3199,2269,495
Classroom-Salaries and Benefits8,7768,4098,9098,7749,071
Classroom-General Supplies and Textbooks386310369412307
Classroom-Purchased Services and Other27244140117
Total Support Services1,9001,9182,0712,0602,252
Support Services-Salaries and Benefits1,4801,5901,6771,6721,935
Total Administrative Costs1,6761,6761,7391,8551,854
Administration-Salaries and Benefits1,4421,4501,4741,5531,594
Legal Costs085608390
Total Operations and Maintenance of Plant1,8461,7931,7031,7411,738
Operations & Maintenance of Plant-Salary & Ben.1,057983921918906
Total Food Services Costs00000
Total Extracurricular Costs11222
Total Equipment Costs074000
Employee Benefits as a % of Salaries28.832.63738.940.5

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 North Caldwell School District participates in the following:
  • 1. Shared service agreement with Roseland BOE for technology services
  • 2. Sussex County Regional Cooperative for transportation
  • 3. In conjunction with above, North Caldwell is part of the consortium
  • for transportation services (Routes are tiered)
  • 4. Educational Data Services-cooperative purchasing with other NJ School
  • Districts
  • 5. Contract with the Asbury Park School District (it's Info Tech Center)
  • for accounting, personnel, and payroll software systems, including
  • payroll printing and processing.
  • 6. ACES - Alliance for Competitive Energy Services.
  • 7. ACT- Alliance for Competitive Telecommunications.
  • 8. State of NJ-Dept. of Treasury for purchases off State Contracts.
  • 9. Middlesex Regional Educational Services Commission Cooperative
  • Purchasing Group
  • 10.Participate in ERATE (Federal Universal Program)

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,605,788 (A)
Estimated Net Taxable Valuation (as of 01/01/2011)1,580,750,300 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6709 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,444,877 (D)
Estimated Net Taxable Valuation (as of 01/01/2011)1,580,750,300 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7240 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,605,788 (G)
Estimated Equalized Valuation (as of 02/03/2011)1,767,502,544 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.6000 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,444,877 (J)
Estimated Equalized Valuation (as of 02/03/2011)1,767,502,544 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.6475 (L)

 

Administrative Salaries
Employee Name: Chris Checcchetto 
Job TitlePrincipal 
Base Annual Salary97,345 
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 Days230 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days 11 
  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: 
Allowances4,973 
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: Linda A. Freda 
Job TitleSuperintendent Director of Special Services 
Base Annual Salary156,560 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days250 
  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: 
Allowances5,565 
Bonuses1,565 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans3,500 
Contractual Post-Employment Benefits Amount30,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum $15,000 for unused sick days 
   Buyback of Vacation Days at the End of ContractMaximum $15,000 for unused vacation 
   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: Michael Stefanelli 
Job TitlePrincipal 
Base Annual Salary108,428 
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 Days230 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days 11 
  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: 
Allowances5,084 
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: Thomas Falco 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary82,115 
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 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: 
Allowances821 
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: Victor P. Hayek 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary105,000 
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 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: 
Allowances5,500 
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