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User Friendly Budgets
2011-2012

MORRIS - LINCOLN PARK BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time791789816
spacing
Pupils on Roll - Special Full-Time9498100
Private School Placements182022
spacing
Pupils Sent to Other Districts-Reg Prog215241307
Pupils Sent to Other Dists-Spec Ed Prog696054
Pupils Received141818
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 100,709 183,808
Withdrawal from Maint. Reserve 10-310 0 93,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 16,104,842 16,749,035 17,050,518
Tuition 10-1300 17,750 19,000 27,000
Interest Earned on Maintenance Reserve 10-1XXX 4,032 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 66 0 0
Other Restricted Miscellaneous Revenues 10-1XXX 124 35,000 35,000
Unrestricted Miscellaneous Revenues 10-1XXX 218,896 208,185 208,185
SUBTOTAL  16,345,710 17,011,220 17,320,703
Revenues from State Sources:
Extraordinary Aid 10-3131 157,426 150,000 127,500
Categorical Special Education Aid 10-3132 662,610 650,635 650,635
Categorical Security Aid 10-3177 95,367 100,471 100,471
Adjustment Aid 10-3178 562,882 0 0
Categorical Transportation Aid 10-3121 633,385 334,858 525,694
SUBTOTAL  2,111,670 1,235,964 1,404,300
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 67,000
SUBTOTAL  0 0 67,000
Adjustment for Prior Year Encumbrances  0 311,756 0
Actual Revenues (Over)/Under Expenditures  -579,479 0 0
TOTAL OPERATING BUDGET  17,877,901 18,752,649 18,975,811
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 15,626 11,503 9,778
TOTAL REVENUES FROM STATE SOURCES  15,626 11,503 9,778
Revenues from Federal Sources:
Title I 20-4411-4416 71,123 46,530 39,550
Title II 20-4451-4455 0 16,223 13,790
Title III 20-4491-4494 0 7,139 6,068
Title IV 20-4471-4474 0 1,451 1,233
I.D.E.A. Part B (Handicapped) 20-4420-4429 481,393 153,969 130,874
Other 20-4XXX 23,086 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  575,602 225,312 191,515
TOTAL GRANTS AND ENTITLEMENTS  591,228 236,815 201,293
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 7,752 33
Transfers from Other Funds 40-5200 32 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 656,953 682,061 666,959
TOTAL REVENUES FROM LOCAL SOURCES  656,953 682,061 666,959
Revenues from State Sources:
Debt Service Aid Type II 40-3160 74,684 63,598 63,647
TOTAL LOCAL REPAYMENT OF DEBT  731,669 753,411 730,639
Actual Revenues (Over)/Under Expenditures  43,382 0 0
TOTAL REPAYMENT OF DEBT  775,051 753,411 730,639
TOTAL REVENUES/SOURCES  19,244,180 19,742,875 19,907,743
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  19,244,180 19,742,875 19,907,743

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,775,0283,573,6353,891,436
Special Education 11-2XX-100-XXX1,205,4621,021,8321,084,298
Basic Skills/Remedial 11-230-100-XXX270,610198,595252,948
Bilingual Education 11-240-100-XXX89,38994,31562,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX35,42518,60018,600
School Sponsored Athletics 11-402-100-XXX35,302038,890
Other Instructional Programs 11-4XX-100-XXX61,09510,58422,500
Support Services:
Tuition 11-000-100-XXX5,975,6327,351,0416,829,050
Attendance and Social Work Services 11-000-211-XXX2,0002,0002,040
Health Services 11-000-213-XXX131,785137,137138,457
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217153,99292,012117,539
Guidance 11-000-218-XXX149,10494,79197,128
Child Study Teams 11-000-219-XXX605,996628,940661,604
Improvement of Instructional Services 11-000-221-XXX35,9279920
Educational Media Services - School Library 11-000-222-XXX149,4496,88849,417
Instructional Staff Training Services 11-000-223-XXX1,998010,200
General Administration 11-000-230-XXX454,402509,409384,858
School Administration 11-000-240-XXX348,210398,562372,762
Central Svcs & Admin Info Technology 11-000-25X-XXX369,380430,671389,475
Operation and Maintenance of Plant Services 11-000-26X-XXX810,3361,044,6741,126,956
Student Transportation Services 11-000-270-XXX1,270,0961,257,6701,319,200
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,897,6021,858,6622,104,218
Total Support Services Expenditures 12,355,90913,813,44913,602,904
TOTAL GENERAL CURRENT EXPENSE 17,828,22018,731,01018,974,076
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X43,8479,5160
Facilities Acquisition and Construction Services 12-000-4XX-XXX02,9831,735
TOTAL CAPITAL EXPENDITURES 43,84712,4991,735
Summer School:
Instruction 13-422-100-XXX4,5895,0000
Total Summer School 4,5895,0000
Other Special Schools:
Instruction 13-4XX-100-XXX1,2454,1400
Total Other Special Schools 1,2454,1400
TOTAL SPECIAL SCHOOLS 5,8349,1400
OPERATING BUDGET GRAND TOTAL 17,877,90118,752,64918,975,811
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX96200
Nonpublic Auxiliary Services 20-XXX-XXX-XXX05,7609,778
Nonpublic Handicapped Services 20-XXX-XXX-XXX13,4294,0350
Nonpublic Nursing Services 20-XXX-XXX-XXX1,2351,7080
Total State Projects 15,62611,5039,778
Federal Projects:
Title I 20-XXX-XXX-XXX71,12346,53039,550
Title II 20-XXX-XXX-XXX016,22313,790
Title III 20-XXX-XXX-XXX07,1396,068
Title IV 20-XXX-XXX-XXX01,4511,233
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX481,393153,969130,874
Other Special Projects 20-XXX-XXX-XXX23,08600
Total Federal Projects 575,602225,312191,515
TOTAL GRANTS AND ENTITLEMENTS 591,228236,815201,293
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX775,051753,411730,639
TOTAL REPAYMENT OF DEBT 775,051753,411730,639
Total Expenditures 19,244,18019,742,87519,907,743
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 19,244,18019,742,87519,907,743

 

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 Budget805,142441,620418,151368,818
  Repayment of Debt51,1677,785330
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve55,840255,905255,905255,905
      Adult Education Programs0000
      Maintenance Reserve0150,00057,00057,000
      Legal Reserve91,699211,715134,4750
      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 Cost11,53511,84311,23311,41111,817
Total Classroom Instruction7,0337,4016,9106,9337,349
Classroom-Salaries and Benefits6,8217,1426,6666,6846,956
Classroom-General Supplies and Textbooks152192172176317
Classroom-Purchased Services and Other6067727276
Total Support Services1,6931,6361,3791,3071,398
Support Services-Salaries and Benefits1,4961,4781,1551,1351,191
Total Administrative Costs1,5381,6711,6201,7571,547
Administration-Salaries and Benefits1,2391,3651,2941,2711,297
Legal Costs060595940
Total Operations and Maintenance of Plant1,1041,0571,2531,3921,459
Operations & Maintenance of Plant-Salary & Ben.645635632713733
Total Food Services Costs870000
Total Extracurricular Costs7979272164
Total Equipment Costs134490110
Employee Benefits as a % of Salaries24.424.726.32728.9

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
  • COOPERATIVE PURCHASING OF SUPPLIES AND MATERIALS WITH EDUCATIONAL SERVICE
  • COMMISSION OF MORRIS COUNTY
  • TRANSPORTATION - ESC
  • NATURAL GAS - ACES
  • ELECTRICITY - ACES
  • GAS FOR VEHICLES - BOE & TOWNSHIP
  • SNOW PLOWING - BOE AND TOWNSHIP
  • FIELD MAINTENANCE - BOE AND TOWNSHIP
  • HEALTH AND SAFETY - ESC

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,577,679 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,561,035,700 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.0620 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,364,452 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,561,035,700 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.1124 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,577,679 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,561,035,700 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.0620 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,364,452 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,561,035,700 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1124 (L)

 

Administrative Salaries
Employee Name: Adrian J. Podzielny 
Job TitleBusiness Administrator 
Base Annual Salary122,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  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: 
Allowances4,668 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other20,570 
  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: James W. Grube 
Job TitleSuperintendent 
Base Annual Salary154,717 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2016 
  Contracted Number of Annual Work Days260 
  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: 
Allowances6,128 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other10,000 
  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