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User Friendly Budgets
2011-2012

HUNTERDON - LEBANON BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time766875
spacing
Pupils on Roll - Special Full-Time9711
spacing
Pupils Sent to Other Districts-Reg Prog232323
Pupils Sent to Other Dists-Spec Ed Prog886
Pupils Received009

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 285,007 252,858
Revenues from Local Sources:
Local Tax Levy 10-1210 2,115,684 2,190,311 2,224,117
Tuition 10-1300 0 0 18,000
Interest Earned on Current Expense Emergency Res 10-1XXX 1,068 100 10
Interest Earned on Capital Reserve Funds 10-1XXX 0 0 10
Unrestricted Miscellaneous Revenues 10-1XXX 5,586 4,000 4,000
SUBTOTAL  2,122,338 2,194,411 2,246,137
Revenues from State Sources:
Other State Aids 10-3XXX 1,268 0 0
Categorical Special Education Aid 10-3132 39,651 36,515 59,899
Categorical Security Aid 10-3177 5,285 0 0
Adjustment Aid 10-3178 48,289 0 0
Categorical Transportation Aid 10-3121 6,414 0 0
SUBTOTAL  100,907 36,515 59,899
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 5,080
SUBTOTAL  0 0 5,080
Adjustment for Prior Year Encumbrances  0 9,316 0
Actual Revenues (Over)/Under Expenditures  -48,210 0 0
TOTAL OPERATING BUDGET  2,175,035 2,525,249 2,563,974
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,858 6,623 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,967 1,739 1,479
TOTAL REVENUES FROM STATE SOURCES  1,967 1,739 1,479
Revenues from Federal Sources:
Title II 20-4451-4455 0 2,365 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 32,262 30,691 26,088
Other 20-4XXX 57,691 34,426 1,631
TOTAL REVENUES FROM FEDERAL SOURCES  89,953 67,482 27,719
TOTAL GRANTS AND ENTITLEMENTS  93,778 75,844 29,198
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 198,392 187,192 106,296
TOTAL REVENUES FROM LOCAL SOURCES  198,392 187,192 106,296
TOTAL LOCAL REPAYMENT OF DEBT  198,392 187,192 106,296
TOTAL REPAYMENT OF DEBT  198,392 187,192 106,296
TOTAL REVENUES/SOURCES  2,467,205 2,788,285 2,699,468
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,467,205 2,788,285 2,699,468

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX612,896650,218697,271
Special Education 11-2XX-100-XXX67,707130,646155,702
Basic Skills/Remedial 11-230-100-XXX73,77128,13729,081
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX3,3155,6805,680
School Sponsored Athletics 11-402-100-XXX0620620
Support Services:
Tuition 11-000-100-XXX368,521566,838487,676
Health Services 11-000-213-XXX57,61070,53073,205
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21765,37946,450129,642
Guidance 11-000-218-XXX01,6001,600
Child Study Teams 11-000-219-XXX104,118111,636102,916
Improvement of Instructional Services 11-000-221-XXX16,28325,27724,837
Educational Media Services - School Library 11-000-222-XXX115,477146,478126,993
Instructional Staff Training Services 11-000-223-XXX7426,7384,838
General Administration 11-000-230-XXX59,37654,62745,252
School Administration 11-000-240-XXX50,62144,32743,055
Central Svcs & Admin Info Technology 11-000-25X-XXX42,83043,79048,629
Operation and Maintenance of Plant Services 11-000-26X-XXX147,780185,420183,826
Student Transportation Services 11-000-270-XXX63,26364,64155,297
Interest Earned on Current Expense Emergency Res 10-6071,06810010
Personal Services - Employee Benefits 11-XXX-XXX-2XX285,273333,246344,834
Total Support Services Expenditures 1,377,2731,701,5981,672,600
TOTAL GENERAL CURRENT EXPENSE 2,136,0302,516,9992,560,964
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-60437,00000
Interest Earned on Capital Reserve 10-6040010
Equipment 12-XXX-XXX-73X2,0053,0003,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX05,2500
TOTAL CAPITAL EXPENDITURES 39,0058,2503,010
OPERATING BUDGET GRAND TOTAL 2,175,0352,525,2492,563,974
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,8586,6230
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX809796677
Nonpublic Nursing Services 20-XXX-XXX-XXX1,158943802
Total State Projects 1,9671,7391,479
Federal Projects:
Title II 20-XXX-XXX-XXX02,3650
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX32,26230,69126,088
Other Special Projects 20-XXX-XXX-XXX57,69134,4261,631
Total Federal Projects 89,95367,48227,719
TOTAL GRANTS AND ENTITLEMENTS 93,77875,84429,198
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX198,392187,192106,296
TOTAL REPAYMENT OF DEBT 198,392187,192106,296
Total Expenditures 2,467,2052,788,2852,699,468
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,467,2052,788,2852,699,468

 

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 Budget302,903365,269496,770244,000
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve137,00137,00137,011
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve183,987169,826880
      Tuition Reserve0000
      Current Expense Emergency Reserve231,720232,788232,888232,898
  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 Cost19,98420,02520,90425,13923,465
Total Classroom Instruction10,50811,13311,46013,46112,755
Classroom-Salaries and Benefits9,94810,34910,13711,87311,394
Classroom-General Supplies and Textbooks462669822986913
Classroom-Purchased Services and Other98115501602448
Total Support Services5,5904,9395,3766,7576,453
Support Services-Salaries and Benefits4,0233,6463,9865,0664,708
Total Administrative Costs1,8261,9771,7132,0891,768
Administration-Salaries and Benefits790961835985868
Legal Costs078112735
Total Operations and Maintenance of Plant2,0271,9482,2852,7472,415
Operations & Maintenance of Plant-Salary & Ben.857818838979910
Total Food Services Costs00000
Total Extracurricular Costs3440718574
Total Equipment Costs21924334035
Employee Benefits as a % of Salaries24.926.931.730.728.9

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
  • Through an Interlocal Agreement, Lebanon Borough shares Business Office
  • services, Child Study Team services and transportation with the Clinton
  • Township School District. The district also uses the services of the
  • Hunterdon County Educational Services Commission for transportation and
  • participation in its purchasing cooperative. The district works with the
  • borough in a myriad of ways, including but not limited to the hosting of
  • the borough's summer recreation program in the school.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,224,117 (A)
Estimated Net Taxable Valuation (as of 01/24/2011)276,827,379 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8034 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,330,413 (D)
Estimated Net Taxable Valuation (as of 01/24/2011)276,827,379 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8418 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,224,117 (G)
Estimated Equalized Valuation (as of 01/24/2011)304,943,136 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7294 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,330,413 (J)
Estimated Equalized Valuation (as of 01/24/2011)304,943,136 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7642 (L)

 

Administrative Salaries
Employee Name: Dominic Costanzo 
Job TitleSuperintendent Principal 
Base Annual Salary126,232 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/12/2009 
  Ending Date of Contract11/11/2012 
  Contracted Number of Annual Work Days261 
  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: 
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