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User Friendly Budgets
2011-2012

HUDSON - KEARNY TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time5,0915,1405,140
spacing
Pupils on Roll - Special Full-Time653690690
Pupils on Roll - Special Shared-Time022
Private School Placements706262
spacing
Pupils Sent to Contracted Preschool Prog5180
Pupils Sent to Other Dists-Spec Ed Prog182828
Pupils in State Facilities210

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,458,610 1,921,015
Transfers from Other Funds 10-5200 -2,210,879 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 43,537,336 45,278,829 45,278,829
Transportation Fees from Other LEAs 10-1420-1440 0 40,000 5,000
Interest Earned on Capital Reserve Funds 10-1XXX 8,255 1,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 60,000 62,000
Unrestricted Miscellaneous Revenues 10-1XXX 1,710,611 720,000 830,000
SUBTOTAL  45,256,202 46,099,829 46,176,829
Revenues from Intermediate Sources:
Restricted Revenues from Intermediate Sources 10-2000 67,000 0 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  67,000 0 0
Revenues from State Sources:
Extraordinary Aid 10-3131 438,555 179,417 204,562
Categorical Special Education Aid 10-3132 3,187,552 1,117,328 3,265,582
Equalization Aid 10-3176 17,881,452 25,577,829 24,235,490
Categorical Security Aid 10-3177 814,436 0 0
Categorical Transportation Aid 10-3121 270,323 0 0
SUBTOTAL  22,592,318 26,874,574 27,705,634
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 145,490 80,907 90,263
Equalization Aid - ARRA ESF 16-4520 4,517,932 0 0
Equalization Aid - ARRA GSF 17-4521 174,896 0 0
Education Jobs Fund 18-4522 0 0 1,018,085
SUBTOTAL  4,838,318 80,907 1,108,348
Adjustment for Prior Year Encumbrances  0 2,072,243 0
Actual Revenues (Over)/Under Expenditures  5,039,932 0 0
TOTAL OPERATING BUDGET  75,582,891 78,586,163 76,911,826
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,752 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 50,000
Preschool Education Aid 20-3218 366,375 420,360 416,857
Other Restricted Entitlements 20-32XX 593,442 651,968 566,244
TOTAL REVENUES FROM STATE SOURCES  959,817 1,072,328 1,033,101
Revenues from Federal Sources:
Title I 20-4411-4416 1,102,812 1,373,268 1,098,614
Title II 20-4451-4455 0 199,180 161,952
Title III 20-4491-4494 0 76,868 61,494
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,866,557 1,303,855 1,043,084
Vocational Education 20-4430 56,875 60,981 48,785
Other 20-4XXX 239,351 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  3,265,595 3,014,152 2,413,929
Transfers from Operating Budget-PreK 20-5200 264,584 256,678 218,426
TOTAL GRANTS AND ENTITLEMENTS  4,493,748 4,343,158 3,665,456
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Transfers from Other Funds 40-5200 0 0 925,000
Revenues from Local Sources:
Local Tax Levy 40-1210 859,576 1,198,201 248,902
TOTAL REVENUES FROM LOCAL SOURCES  859,576 1,198,201 248,902
Revenues from State Sources:
Debt Service Aid Type II 40-3160 398,351 482,078 469,498
TOTAL LOCAL REPAYMENT OF DEBT  1,257,927 1,680,280 1,643,400
Actual Revenues (Over)/Under Expenditures  1 0 0
TOTAL REPAYMENT OF DEBT  1,257,928 1,680,280 1,643,400
TOTAL REVENUES/SOURCES  81,334,567 84,609,601 82,220,682
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 264,584 256,678 218,426
TOTAL REVENUES/SOURCES NET OF TRANSFERS  81,069,983 84,352,923 82,002,256

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX28,393,82128,594,62328,020,525
Special Education 11-2XX-100-XXX4,044,5724,256,2674,322,361
Basic Skills/Remedial 11-230-100-XXX1,000,001762,7861,015,116
Bilingual Education 11-240-100-XXX1,569,5001,466,7181,433,892
Vocational Programs - Local 11-3XX-100-XXX277,663307,299288,641
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX1,089,293143,848139,196
School Sponsored Athletics 11-402-100-XXX01,017,555922,261
Before/After School Programs 11-421-XXX-XXX144,0911,9870
Support Services:
Tuition 11-000-100-XXX3,574,6584,194,7124,194,712
Attendance and Social Work Services 11-000-211-XXX10,85312,84212,776
Health Services 11-000-213-XXX724,726839,106822,950
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217561,494400,000400,000
Guidance 11-000-218-XXX1,522,8681,572,0621,439,882
Child Study Teams 11-000-219-XXX1,308,530684,4741,413,544
Improvement of Instructional Services 11-000-221-XXX203,043215,65547,424
Educational Media Services - School Library 11-000-222-XXX903,686813,139815,742
Instructional Staff Training Services 11-000-223-XXX23,72245,05027,400
General Administration 11-000-230-XXX1,867,2502,253,2612,170,102
School Administration 11-000-240-XXX3,493,4095,030,7634,767,250
Central Svcs & Admin Info Technology 11-000-25X-XXX941,1341,343,5351,286,376
Operation and Maintenance of Plant Services 11-000-26X-XXX7,296,8987,910,5187,749,165
Student Transportation Services 11-000-270-XXX1,315,4501,518,8111,465,346
Personal Services - Employee Benefits 11-XXX-XXX-2XX12,124,37412,935,54913,722,981
Food Services 11-000-310-XXX731,259339,559363,184
Total Support Services Expenditures 36,603,35440,109,03640,698,834
TOTAL GENERAL CURRENT EXPENSE 73,122,29576,660,11976,840,826
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X2,014,070651,5110
Facilities Acquisition and Construction Services 12-000-4XX-XXX389,9491,203,5330
TOTAL CAPITAL EXPENDITURES 2,404,0191,856,0441,000
Adult Education - Local:
Instruction 13-602-100-XXX56,57770,00070,000
Total Adult Education - Local 56,57770,00070,000
TOTAL SPECIAL SCHOOLS 56,57770,00070,000
OPERATING BUDGET GRAND TOTAL 75,582,89178,586,16376,911,826
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,75200
Preschool Education Aid:
Instruction 20-218-100-XXX486,974511,241511,241
Support Services 20-218-200-XXX143,985165,797174,042
TOTAL PRESCHOOL EDUCATION AID 630,959677,038685,283
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX27,66621,42917,143
Nonpublic Auxiliary Services 20-XXX-XXX-XXX148,551204,094163,275
Nonpublic Handicapped Services 20-XXX-XXX-XXX106,991179,304143,443
Nonpublic Nursing Services 20-XXX-XXX-XXX32,73225,39120,313
Other Special Projects 20-XXX-XXX-XXX277,502221,750222,070
Total State Projects 1,224,4011,329,0061,251,527
Federal Projects:
Title I 20-XXX-XXX-XXX1,102,8121,373,2681,098,614
Title II 20-XXX-XXX-XXX0199,180161,952
Title III 20-XXX-XXX-XXX076,86861,494
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,866,5571,303,8551,043,084
Vocational Education 20-XXX-XXX-XXX56,87560,98148,785
Other Special Projects 20-XXX-XXX-XXX239,35100
Total Federal Projects 3,265,5953,014,1522,413,929
TOTAL GRANTS AND ENTITLEMENTS 4,493,7484,343,1583,665,456
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,257,9281,680,2801,643,400
TOTAL REPAYMENT OF DEBT 1,257,9281,680,2801,643,400
Total Expenditures 81,334,56784,609,60182,220,682
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930264,584256,678218,426
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 81,069,98384,352,92382,002,256

 

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 Budget1,497,1232,008,9992,523,999618,422
  Repayment of Debt2100
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve3,806,1161,809,3711,810,3711,811,371
      Adult Education Programs40,59851,02115,4380
      Maintenance Reserve0000
      Legal Reserve6,837,9883,423,02700
      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 Cost11,30211,21012,38612,23812,287
Total Classroom Instruction7,2557,7168,0567,6107,657
Classroom-Salaries and Benefits6,8367,2837,6347,1637,304
Classroom-General Supplies and Textbooks313352302324243
Classroom-Purchased Services and Other10681121123111
Total Support Services9851,1289779621,059
Support Services-Salaries and Benefits863979855839941
Total Administrative Costs1,2561,3231,4641,8101,744
Administration-Salaries and Benefits1,0931,1561,2551,5831,532
Legal Costs016172717
Total Operations and Maintenance of Plant1,4611,4751,5881,5591,539
Operations & Maintenance of Plant-Salary & Ben.944968988970966
Total Food Services Costs105128595862
Total Extracurricular Costs203219226225209
Total Equipment Costs1635301120
Employee Benefits as a % of Salaries24.125.526.826.427.8

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 Kearny BOE has Joint Transportation Agreements with the Harrison BOE.
  • The Kearny BOE participates in the NJ Cooperative Bid with Educatinal Dat
  • a Services for the purchase of classroom, office, custodial and athletic
  • supplies, copy paper and time and material bids.
  • The Kearny BOE participates in the Middlesex County Educational Services
  • Consortium for the purchase of natural gas.
  • The Kearny BOE utilizes non-public and summer school services provided by
  • the Essex County Educational Services Commission.
  • Together with the Nutley and Belleville BOE's, Kearny leases a boat house
  • from the Town of Kearny for their high school crew teams. Kearny provide
  • s custodial services and supplies, utilities and required licensing fees
  • and Nutley and Belleville reimburse the district for these services.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy45,278,829 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,066,596,554 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1004.2452 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,002,381 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,066,596,554 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1004.3130 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy45,278,829 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,644,388,409 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2424 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy46,002,381 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,644,388,409 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.2623 (L)

 

Administrative Salaries
Employee Name: Amy Heberling 
Job TitleCoordinator/Dir./Mgr./Supvr. After School Program 
Base Annual Salary88,000 
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 Days261 
  Contracted Number of Annual Vacation Days 18 
  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: 
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: Frank Digesere 
Job TitleSuperintendent 
Base Annual Salary202,800 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/02/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances2,625 
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: Gail Landi 
Job TitleAdministrative Assistant 
Base Annual Salary76,641 
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 Days261 
  Contracted Number of Annual Vacation Days 24 
  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: 
Allowances
Bonuses3,290 
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: Mark Bruscino 
Job TitleCoordinator/Dir./Mgr./Supvr. Plant Operations 
Base Annual Salary90,142 
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 Days261 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances4,350 
Bonuses10,080 
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: Michael DeVita 
Job TitleBusiness Administrator 
Base Annual Salary131,200 
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 Days261 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances1,590 
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