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User Friendly Budgets
2011-2012

MORRIS - CHESTER TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,2211,1861,183
spacing
Pupils on Roll - Special Full-Time157161138
Private School Placements7810
spacing
Pupils Sent to Contracted Preschool Prog100
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog421
Pupils Received252

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 573,400 129,423
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 100,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 18,319,097 18,662,569 18,951,972
Tuition 10-1300 105,546 80,000 96,000
Interest Earned on Capital Reserve Funds 10-1XXX 20,000 20,000 10,000
Other Restricted Miscellaneous Revenues 10-1XXX 41,874 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 120,455 97,000 95,000
SUBTOTAL  18,606,972 18,859,569 19,152,972
Revenues from State Sources:
Extraordinary Aid 10-3131 160,627 95,000 95,000
Other State Aids 10-3XXX 19,833 0 0
Categorical Special Education Aid 10-3132 568,209 452,272 663,846
Categorical Security Aid 10-3177 75,426 0 0
Categorical Transportation Aid 10-3121 340,958 0 0
SUBTOTAL  1,165,053 547,272 758,846
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 50,005
SUBTOTAL  0 0 50,005
Actual Revenues (Over)/Under Expenditures  907,147 0 0
TOTAL OPERATING BUDGET  20,679,172 20,080,241 20,091,246
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 71,204 105,000 65,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 101,516 97,200 101,000
TOTAL REVENUES FROM STATE SOURCES  101,516 97,200 101,000
Revenues from Federal Sources:
Title I 20-4411-4416 0 28,358 28,358
Title II 20-4451-4455 0 26,712 23,915
Title IV 20-4471-4474 0 129 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 696,912 376,696 346,677
Other 20-4XXX 27,397 938,361 0
TOTAL REVENUES FROM FEDERAL SOURCES  724,309 1,370,256 398,950
TOTAL GRANTS AND ENTITLEMENTS  897,029 1,572,456 564,950
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,555,059 1,545,275 1,543,550
TOTAL REVENUES FROM LOCAL SOURCES  1,555,059 1,545,275 1,543,550
TOTAL LOCAL REPAYMENT OF DEBT  1,555,059 1,545,275 1,543,550
TOTAL REPAYMENT OF DEBT  1,555,059 1,545,275 1,543,550
TOTAL REVENUES/SOURCES  23,131,260 23,197,972 22,199,746
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  23,131,260 23,197,972 22,199,746

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,898,9506,218,3066,345,607
Special Education 11-2XX-100-XXX1,336,2461,607,3491,601,582
Basic Skills/Remedial 11-230-100-XXX295,794332,008341,024
Bilingual Education 11-240-100-XXX147,185108,090107,627
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX57,28460,46360,117
School Sponsored Athletics 11-402-100-XXX48,02563,46959,505
Support Services:
Tuition 11-000-100-XXX532,410606,103715,733
Health Services 11-000-213-XXX376,391463,046481,023
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217396,461517,921521,046
Guidance 11-000-218-XXX225,281183,476203,643
Child Study Teams 11-000-219-XXX499,677500,045514,403
Improvement of Instructional Services 11-000-221-XXX113,61542,00087,840
Educational Media Services - School Library 11-000-222-XXX247,696218,888253,049
Instructional Staff Training Services 11-000-223-XXX30,16436,10036,100
General Administration 11-000-230-XXX420,487461,896446,215
School Administration 11-000-240-XXX795,130806,175775,694
Central Svcs & Admin Info Technology 11-000-25X-XXX513,199450,554455,514
Operation and Maintenance of Plant Services 11-000-26X-XXX2,201,5791,927,7671,868,027
Student Transportation Services 11-000-270-XXX1,407,3741,462,7271,436,222
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,477,0523,546,1303,462,600
Total Support Services Expenditures 11,236,51611,222,82811,257,109
TOTAL GENERAL CURRENT EXPENSE 20,020,00019,612,51319,772,571
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604020,00010,000
Equipment 12-XXX-XXX-73X191,924110,2320
Facilities Acquisition and Construction Services 12-000-4XX-XXX073,244175,595
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931285,000100,0000
TOTAL CAPITAL EXPENDITURES 476,924303,476185,595
Summer School:
Instruction 13-422-100-XXX22,55900
Total Summer School 22,55900
Other Special Schools:
Instruction 13-4XX-100-XXX159,689164,252133,080
Total Other Special Schools 159,689164,252133,080
TOTAL SPECIAL SCHOOLS 182,248164,252133,080
OPERATING BUDGET GRAND TOTAL 20,679,17220,080,24120,091,246
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX71,204105,00065,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX30,46730,00030,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX011,20015,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX32,95600
Nonpublic Nursing Services 20-XXX-XXX-XXX36,13137,00037,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX019,00019,000
Other Special Projects 20-XXX-XXX-XXX1,96200
Total State Projects 101,51697,200101,000
Federal Projects:
Title I 20-XXX-XXX-XXX028,35828,358
Title II 20-XXX-XXX-XXX026,71223,915
Title IV 20-XXX-XXX-XXX01290
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX696,912376,696346,677
Other Special Projects 20-XXX-XXX-XXX27,397938,3610
Total Federal Projects 724,3091,370,256398,950
TOTAL GRANTS AND ENTITLEMENTS 897,0291,572,456564,950
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,555,0591,545,2751,543,550
TOTAL REPAYMENT OF DEBT 1,555,0591,545,2751,543,550
Total Expenditures 23,131,26023,197,97222,199,746
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 23,131,26023,197,97222,199,746

 

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 Budget607,069576,479391,416391,416
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,019,483754,483774,483784,483
      Adult Education Programs0000
      Maintenance Reserve0075,00075,000
      Legal Reserve1,314,380702,823129,4230
      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 Cost12,02613,06013,44012,99813,310
Total Classroom Instruction7,4488,0127,9657,9228,143
Classroom-Salaries and Benefits7,0587,6167,5857,5537,749
Classroom-General Supplies and Textbooks221228206194225
Classroom-Purchased Services and Other170168173175170
Total Support Services1,3871,6601,7671,8101,925
Support Services-Salaries and Benefits1,2291,4301,4141,3891,485
Total Administrative Costs1,4161,5301,5441,5631,563
Administration-Salaries and Benefits1,1621,2151,2381,2531,262
Legal Costs023333334
Total Operations and Maintenance of Plant1,6671,7661,5821,5961,572
Operations & Maintenance of Plant-Salary & Ben.671740692698696
Total Food Services Costs00000
Total Extracurricular Costs9880959695
Total Equipment Costs311395820
Employee Benefits as a % of Salaries2528.530.130.729.5

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
  • 1. Interlocal agreement with Chester Township to purchase diesel fuel for
  • district buses.
  • 2. Interlocal agreement with Chester Township to construct a softball
  • field.
  • 3. Interlocal agreement with Chester Borough and Chester Township to
  • provide transportation for resident senior citizens.
  • 4. Interlocal agreement with Chester Township for bus repairs.
  • 5. Shared VOIP system with Chester Borough.
  • 6. Use of Township DPW for school improvements such as paving, playground
  • installation, etc.
  • 7. Provide water testing services to Chester Township facility in
  • exchange for records storage space.
  • 8. Participate in joint transportation agreement with Mendham Township,
  • Washington Township and West Morris Regional schools districts for non-
  • public and special education transportation.
  • 9. Participate in ACT for cooperative purchasing of communication
  • services.
  • 10. Participate in ACES for cooperative purchasing of gas and electric
  • services.
  • 11. Participate in Ed-Data and Middlesex Regional Ed. Svcs. Comm. for
  • cooperative purchasing of school and office supplies.
  • 12. Participate in Green Schools grant with Washington Township, Lebanon
  • District and West Morris Regional District
  • 13. Share professional development with other districts in region.

 

Estimated Tax Rate Information
CHESTER BOROUGH
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,322,660 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)379,831,565 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8748 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,595,526 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)379,831,565 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9466 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,322,660 (G)
Estimated Equalized Valuation (as of 02/01/2011)438,402,459 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7579 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,595,526 (J)
Estimated Equalized Valuation (as of 02/01/2011)438,402,459 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8201 (L)
spacing
CHESTER TOWNSHIP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,484,611 (A)
Estimated Net Taxable Valuation (as of 02/01/2011)1,838,510,136 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8422 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,756,157 (D)
Estimated Net Taxable Valuation (as of 02/01/2011)1,838,510,136 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.9114 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,484,611 (G)
Estimated Equalized Valuation (as of 02/01/2011)2,060,985,592 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7513 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,756,157 (J)
Estimated Equalized Valuation (as of 02/01/2011)2,060,985,592 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8130 (L)

 

Administrative Salaries
Employee Name: Christina VanWoert 
Job TitleSuperintendent 
Base Annual Salary162,240 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2005 
  Ending Date of Contract06/30/2012 
  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 Dayspaid holidays 
Benefits: 
Allowances4,174 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans6,490 
Contractual Post-Employment Benefits Amount18,750 
  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: Daniel Johnson 
Job TitlePrincipal 
Base Annual Salary118,976 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2008 
  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 Dayspaid holidays 
Benefits: 
Allowances21,165 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans4,759 
Contractual Post-Employment Benefits Amount18,750 
  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 Remuneration2,288 
  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: Jeanette Krone 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary120,036 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/25/2001 
  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 Dayspaid holidays 
Benefits: 
Allowances2,327 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans4,801 
Contractual Post-Employment Benefits Amount18,750 
  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 Remuneration2,308 
  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: Mary Jane Canose 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary119,043 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2005 
  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 15 
  Description of Other Contracted Non-working Dayspaid holidays 
Benefits: 
Allowances2,380 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans7,142 
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: Melissa Fair 
Job TitlePrincipal 
Base Annual Salary127,353 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2002 
  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 Dayspaid holidays 
Benefits: 
Allowances21,244 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans5,000 
Contractual Post-Employment Benefits Amount18,750 
  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 Remuneration2,449 
  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: Robert Mullen 
Job TitlePrincipal 
Base Annual Salary134,970 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/1998 
  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 Dayspaid holidays 
Benefits: 
Allowances21,714 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,738 
  Retirement Plans5,000 
Contractual Post-Employment Benefits Amount18,750 
  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 Remuneration2,595 
  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: Robert Vincent 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary95,868 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/1994 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  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 15 
  Description of Other Contracted Non-working Dayspaid holidays 
Benefits: 
Allowances940 
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