>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MERCER  >>EWING TWP

User Friendly Budgets
2011-2012

MERCER - EWING TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time3,2203,2153,220
Pupils on Roll Regular Shared-Time324732
spacing
Pupils on Roll - Special Full-Time454471454
Pupils on Roll - Special Shared-Time463046
Private School Placements262726
spacing
Pupils Sent to Other Districts-Reg Prog420
Pupils Sent to Other Dists-Spec Ed Prog544658
Pupils Received5208
Pupils in State Facilities222

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 1,146,134 1,212,283
Revenues from Local Sources:
Local Tax Levy 10-1210 42,238,825 46,827,872 47,568,592
Tuition 10-1300 268,329 150,000 150,000
Transportation Fees from Other LEAs 10-1420-1440 0 5,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 76,342 200,000 200,000
SUBTOTAL  42,583,496 47,182,872 47,923,592
Revenues from State Sources:
Extraordinary Aid 10-3131 93,429 184,500 184,500
Categorical Special Education Aid 10-3132 1,589,940 987,670 2,063,730
Equalization Aid 10-3176 4,182,431 6,654,928 6,141,998
Categorical Security Aid 10-3177 461,395 0 0
Adjustment Aid 10-3178 28,447 0 0
Categorical Transportation Aid 10-3121 835,088 0 0
SUBTOTAL  7,190,730 7,827,098 8,390,228
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 89,584 60,680 60,680
Equalization Aid - ARRA ESF 16-4520 1,645,005 0 0
Equalization Aid - ARRA GSF 17-4521 45,177 0 0
Education Jobs Fund 18-4522 0 0 346,484
SUBTOTAL  1,779,766 60,680 407,164
Adjustment for Prior Year Encumbrances  0 119,240 0
Actual Revenues (Over)/Under Expenditures  2,323,662 0 0
TOTAL OPERATING BUDGET  53,877,654 56,336,024 57,933,267
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 69,060 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 170,755 201,804 201,804
TOTAL REVENUES FROM STATE SOURCES  170,755 201,804 201,804
Revenues from Federal Sources:
Title I 20-4411-4416 558,786 513,986 513,986
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,188,426 884,472 884,472
Other 20-4XXX 126,549 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,873,761 1,398,458 1,398,458
TOTAL GRANTS AND ENTITLEMENTS  2,113,576 1,600,262 1,600,262
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2,563 0
Revenues from Local Sources:
Local Tax Levy 40-1210 5,310,395 5,853,103 5,879,200
TOTAL REVENUES FROM LOCAL SOURCES  5,310,395 5,853,103 5,879,200
Revenues from State Sources:
Debt Service Aid Type II 40-3160 940,803 802,016 798,994
TOTAL LOCAL REPAYMENT OF DEBT  6,251,198 6,657,682 6,678,194
Actual Revenues (Over)/Under Expenditures  389,547 0 0
TOTAL REPAYMENT OF DEBT  6,640,745 6,657,682 6,678,194
TOTAL REVENUES/SOURCES  62,631,975 64,593,968 66,211,723
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  62,631,975 64,593,968 66,211,723

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,629,35618,275,63417,456,623
Special Education 11-2XX-100-XXX5,049,2374,909,8205,401,035
Basic Skills/Remedial 11-230-100-XXX00541,850
Bilingual Education 11-240-100-XXX280,425245,773240,352
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX38,42542,08143,331
School Sponsored Athletics 11-402-100-XXX929,323877,943794,369
Support Services:
Tuition 11-000-100-XXX2,946,3193,061,9643,411,047
Attendance and Social Work Services 11-000-211-XXX185,889201,680280,590
Health Services 11-000-213-XXX787,719725,410708,149
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217452,858591,445459,081
Guidance 11-000-218-XXX952,9351,175,7431,163,741
Child Study Teams 11-000-219-XXX1,306,8331,325,3441,404,943
Improvement of Instructional Services 11-000-221-XXX215,744885,440946,633
Educational Media Services - School Library 11-000-222-XXX394,917417,117467,320
Instructional Staff Training Services 11-000-223-XXX37,99914,31914,319
General Administration 11-000-230-XXX548,256540,988548,291
School Administration 11-000-240-XXX2,518,5302,204,1222,258,284
Central Svcs & Admin Info Technology 11-000-25X-XXX1,027,8091,054,697997,467
Operation and Maintenance of Plant Services 11-000-26X-XXX4,706,1305,050,0575,254,255
Student Transportation Services 11-000-270-XXX2,884,3063,127,1993,161,926
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,665,17811,514,42311,802,368
Total Support Services Expenditures 28,631,42231,889,94832,878,414
TOTAL GENERAL CURRENT EXPENSE 53,558,18856,241,19957,355,974
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X22,68910,00010,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX274,58649,437200,000
TOTAL CAPITAL EXPENDITURES 297,27559,437210,000
Transfer of Funds to Charter Schools 10-000-100-56X22,19135,388367,293
OPERATING BUDGET GRAND TOTAL 53,877,65456,336,02457,933,267
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX69,06000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX22,92219,00719,007
Nonpublic Auxiliary Services 20-XXX-XXX-XXX74,67282,43782,437
Nonpublic Handicapped Services 20-XXX-XXX-XXX45,67761,40961,409
Nonpublic Nursing Services 20-XXX-XXX-XXX27,48425,65725,657
Nonpublic Technology Initiative 20-XXX-XXX-XXX013,29413,294
Total State Projects 170,755201,804201,804
Federal Projects:
Title I 20-XXX-XXX-XXX558,786513,986513,986
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,188,426884,472884,472
Other Special Projects 20-XXX-XXX-XXX126,54900
Total Federal Projects 1,873,7611,398,4581,398,458
TOTAL GRANTS AND ENTITLEMENTS 2,113,5761,600,2621,600,262
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX6,640,7456,657,6826,678,194
TOTAL REPAYMENT OF DEBT 6,640,7456,657,6826,678,194
Total Expenditures 62,631,97564,593,96866,211,723
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 62,631,97564,593,96866,211,723

 

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 Budget1,684,2341,077,5531,077,5531,077,553
  Repayment of Debt392,1092,56200
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve132,280132,280132,280132,280
      Adult Education Programs0000
      Maintenance Reserve0500,000750,000750,000
      Legal Reserve4,508,9862,358,4171,212,2830
      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 Cost12,37612,87714,02713,98714,235
Total Classroom Instruction7,7708,1268,3388,3058,456
Classroom-Salaries and Benefits7,2207,6177,7167,6847,945
Classroom-General Supplies and Textbooks120117131132135
Classroom-Purchased Services and Other430392490489375
Total Support Services1,4091,4691,9101,9021,946
Support Services-Salaries and Benefits1,3191,3721,7981,7911,825
Total Administrative Costs1,3111,3801,3391,3361,327
Administration-Salaries and Benefits1,1841,2621,2091,2041,199
Legal Costs07111
Total Operations and Maintenance of Plant1,3361,4311,5541,5621,645
Operations & Maintenance of Plant-Salary & Ben.646761789785870
Total Food Services Costs00000
Total Extracurricular Costs302320317315286
Total Equipment Costs06333
Employee Benefits as a % of Salaries25.92935.435.435.4

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 Ewing Public Schools participates in the following shared services:
  • 1. Alliance for Competitive Energy Services (ACES)
  • 2. Diploma Joint Insurance Fund
  • 3. New Jersey State Health Benefit Program
  • 4. ED-Data (Cooperative Purchasing)
  • 5. Local District Student Placements
  • 6. Township of Ewing
  • a. Facilities Usage
  • b. Maintenance
  • c. Construction Services
  • d. Electrician Services
  • e. Plumber Services
  • f. HVAC Mechanic Services
  • g. Refuse Tipping
  • h. Fuel
  • i. Snow Removal
  • j. School Resource Officer
  • 7. Global Compliance Network (County-wide Online Prof. Development)
  • 8. Local District Athletic Equipment

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,198,232 (A)
Estimated Net Taxable Valuation (as of 03/02/2011)1,838,499,931 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.5672 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,712,704 (D)
Estimated Net Taxable Valuation (as of 03/02/2011)1,838,499,931 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.7584 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,198,232 (G)
Estimated Equalized Valuation (as of 03/02/2011)3,676,999,862 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.2836 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,712,704 (J)
Estimated Equalized Valuation (as of 03/02/2011)3,676,999,862 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.3792 (L)

 

Administrative Salaries
Employee Name: Brian Falkowski 
Job TitleBusiness Administrator 
Base Annual Salary145,600 
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 Days260 
  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 17 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to $15k upon retirement 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Danita Ishibashi 
Job TitleAssistant Superintendent 
Base Annual Salary150,800 
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 Days260 
  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 17 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to $15k upon retirement 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: David Mikalauskas 
Job TitleAttendance Officer 
Base Annual Salary87,717 
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 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 15 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Debra Revay-Shaw 
Job TitleCoordinator/Dir./Mgr./Supvr. Dietitian 
Base Annual Salary88,050 
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 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 22 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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: Lai-Kuang Tang 
Job TitleInformation Technology 
Base Annual Salary117,414 
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 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 15 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to 20% of salary upon retireme 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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 Nitti 
Job TitleSuperintendent 
Base Annual Salary176,800 
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 Contract07/01/2013 
  Contracted Number of Annual Work Days260 
  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 17 
  Description of Other Contracted Non-working DaysHolidays 
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 ContractLimited to $15k upon retirement 
   Buyback of Vacation Days at the End of ContractLimited to unused days at 1/260 
   Buyback of Personal Days at the End of ContractNone 
   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