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User Friendly Budgets
2011-2012

MORRIS - MORRIS HILLS REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,3892,3662,435
Pupils on Roll Regular Shared-Time41730
Pupils on Roll Reg Accr. Adult High Sch136131131
spacing
Pupils on Roll - Special Full-Time410413425
Pupils on Roll - Special Shared-Time42711
Private School Placements425150
spacing
Pupils Sent to Other Dists-Spec Ed Prog111318
Pupils Received213
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 400,000 400,000
Transfers from Other Funds 10-5200 142,500 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 46,649,992 48,539,727 49,510,522
Tuition 10-1300 54,325 166,968 150,858
Interest Earned on Capital Reserve Funds 10-1XXX 200 200 200
Unrestricted Miscellaneous Revenues 10-1XXX 393,195 500,309 237,562
SUBTOTAL  47,097,712 49,207,204 49,899,142
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 93,841 0 0
Extraordinary Aid 10-3131 583,518 583,518 583,518
Other State Aids 10-3XXX 15,952 0 0
Categorical Special Education Aid 10-3132 1,656,526 1,676,484 1,676,484
Equalization Aid 10-3176 3,063,438 2,559,738 3,107,258
Categorical Security Aid 10-3177 239,427 0 0
Categorical Transportation Aid 10-3121 859,230 0 0
SUBTOTAL  6,511,932 4,819,740 5,367,260
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 16,694 15,084 22,846
Equalization Aid - ARRA ESF 16-4520 653,754 0 0
Equalization Aid - ARRA GSF 17-4521 25,308 0 0
Education Jobs Fund 18-4522 0 0 231,010
SUBTOTAL  695,756 15,084 253,856
Actual Revenues (Over)/Under Expenditures  770,888 0 0
TOTAL OPERATING BUDGET  55,218,788 54,442,028 55,920,258
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 249,556 216,318 216,318
TOTAL REVENUES FROM STATE SOURCES  249,556 216,318 216,318
Revenues from Federal Sources:
Title II 20-4451-4455 0 39,674 39,674
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,163,508 593,507 593,507
Vocational Education 20-4430 0 22,525 22,525
Other 20-4XXX 42,810 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,206,318 655,706 655,706
TOTAL GRANTS AND ENTITLEMENTS  1,455,874 872,024 872,024
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 38,245 10,391
Transfers from Other Funds 40-5200 7,391 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,729,910 2,691,040 2,715,332
TOTAL REVENUES FROM LOCAL SOURCES  2,729,910 2,691,040 2,715,332
TOTAL LOCAL REPAYMENT OF DEBT  2,737,301 2,729,285 2,725,723
Actual Revenues (Over)/Under Expenditures  -7,391 0 0
TOTAL REPAYMENT OF DEBT  2,729,910 2,729,285 2,725,723
TOTAL REVENUES/SOURCES  59,404,572 58,043,337 59,518,005
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  59,404,572 58,043,337 59,518,005

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX17,437,45417,029,85017,709,341
Special Education 11-2XX-100-XXX2,403,6692,643,5122,720,028
Basic Skills/Remedial 11-230-100-XXX526,086544,715565,908
Bilingual Education 11-240-100-XXX133,849133,573138,184
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX512,903524,075516,359
School Sponsored Athletics 11-402-100-XXX2,135,2842,193,9432,203,123
Support Services:
Tuition 11-000-100-XXX4,378,0414,367,9215,563,547
Attendance and Social Work Services 11-000-211-XXX87,72393,86996,257
Health Services 11-000-213-XXX338,000352,745343,805
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217542,7321,061,097899,957
Guidance 11-000-218-XXX1,576,4321,546,5321,487,740
Child Study Teams 11-000-219-XXX1,243,3341,324,8481,334,153
Improvement of Instructional Services 11-000-221-XXX1,020,7771,098,8261,062,976
Educational Media Services - School Library 11-000-222-XXX738,660447,789450,657
Instructional Staff Training Services 11-000-223-XXX247,275235,364242,123
General Administration 11-000-230-XXX803,191931,171906,644
School Administration 11-000-240-XXX1,733,7941,613,7431,668,512
Central Svcs & Admin Info Technology 11-000-25X-XXX962,8611,228,2851,117,719
Operation and Maintenance of Plant Services 11-000-26X-XXX4,456,9644,313,5074,119,263
Student Transportation Services 11-000-270-XXX3,085,3852,960,3812,708,763
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,610,6778,805,9248,828,107
Total Support Services Expenditures 30,825,84630,382,00230,830,223
TOTAL GENERAL CURRENT EXPENSE 53,975,09153,451,67054,683,166
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040200200
Equipment 12-XXX-XXX-73X180,181114,217360,145
Facilities Acquisition and Construction Services 12-000-4XX-XXX501,393397,530379,248
TOTAL CAPITAL EXPENDITURES 681,574511,947739,593
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX325,152337,086342,047
Support Services 13-601-200-XXX78,65652,33443,664
Total Accredited Evening/Adult HS/Post-Grad. 403,808389,420385,711
Adult Education - Local:
Instruction 13-602-100-XXX60,93139,20938,119
Support Services 13-602-200-XXX01290
Total Adult Education - Local 60,93139,33838,119
Vocational Evening - Local:
Instruction 13-629-100-XXX17,8242,2324,800
Support Services 13-629-200-XXX50,79147,42168,869
Total Vocational Evening - Local 68,61549,65373,669
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX18,49800
Support Services 13-631-200-XXX10,27100
Total Evening School for Foreign-Born - Local 28,76900
TOTAL SPECIAL SCHOOLS 562,123478,411497,499
OPERATING BUDGET GRAND TOTAL 55,218,78854,442,02855,920,258
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX31,18325,69225,692
Nonpublic Auxiliary Services 20-XXX-XXX-XXX61,42157,77257,772
Nonpublic Handicapped Services 20-XXX-XXX-XXX98,186102,412102,412
Nonpublic Nursing Services 20-XXX-XXX-XXX36,97930,44230,442
Vocational Education 20-XXX-XXX-XXX21,78700
Total State Projects 249,556216,318216,318
Federal Projects:
Title II 20-XXX-XXX-XXX039,67439,674
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,163,508593,507593,507
Vocational Education 20-XXX-XXX-XXX022,52522,525
Other Special Projects 20-XXX-XXX-XXX42,81000
Total Federal Projects 1,206,318655,706655,706
TOTAL GRANTS AND ENTITLEMENTS 1,455,874872,024872,024
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,729,9102,729,2852,725,723
TOTAL REPAYMENT OF DEBT 2,729,9102,729,2852,725,723
Total Expenditures 59,404,57258,043,33759,518,005
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 59,404,57258,043,33759,518,005

 

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 Budget1,906,5061,038,7381,200,935800,935
  Repayment of Debt38,24545,63610,3910
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve8,540151,240151,440151,640
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve348,850348,85000
      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 Cost16,48216,30915,62116,11515,773
Total Classroom Instruction8,9819,3929,0298,9118,915
Classroom-Salaries and Benefits8,2628,8668,6608,4878,378
Classroom-General Supplies and Textbooks559360239268364
Classroom-Purchased Services and Other161166130156173
Total Support Services2,4872,6102,3782,6942,513
Support Services-Salaries and Benefits2,2522,4072,1022,3682,281
Total Administrative Costs1,5081,5411,5321,6011,554
Administration-Salaries and Benefits1,1961,2341,2021,2051,207
Legal Costs021331421
Total Operations and Maintenance of Plant2,2101,9301,8011,9551,861
Operations & Maintenance of Plant-Salary & Ben.1,1241,1919231,1051,095
Total Food Services Costs00000
Total Extracurricular Costs1,1381,017893972945
Total Equipment Costs155654041125
Employee Benefits as a % of Salaries24.428.827.926.926.3

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
State Aid547,520 Additional State Aid
Federal Revennues231,010 One time revenue Ed Jobs Funds
Total Unusual Revenues778,530 

 

Shared Services
  • Morris Hills Regional routinely shares services with our elementary distr
  • icts and municipalities.
  • We provide transportation services to Wharton and Rockaway Borough.
  • MHRD has a fuel station where Rockaway Borough vehicles obtain fuel.
  • MHRD bids for trash removal for ourselves as well as
  • the Rockaway Borough School District.
  • Athletic fields in Denville, Rockaway Township, and Rockaway Borough as
  • well as Morris Knolls and Morris Hills are shared by the schools and the
  • town recreation programs. The School District asssists with field maint
  • enance for the towns. Gym space at both high schools are scheduled for
  • town recreation use.
  • The school Dsitrict supports Wharton and Rockaway Borough with Child
  • Study Team services. Custodial services and Technology services are
  • provided to both the Wharton School District and the Rockaway Borough
  • School Dsitrict.

 

Estimated Tax Rate Information
DENVILLE TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,207,162 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,290,419,754 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7076 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,129,049 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,290,419,754 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7479 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,207,162 (G)
Estimated Equalized Valuation (as of 10/01/2010)3,397,228,579 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4771 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,129,049 (J)
Estimated Equalized Valuation (as of 10/01/2010)3,397,228,579 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.5042 (L)
spacing
ROCKAWAY BORO
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,658,094 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)777,226,713 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5993 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,920,811 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)777,226,713 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.6331 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,658,094 (G)
Estimated Equalized Valuation (as of 10/01/2010)917,287,770 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5078 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,920,811 (J)
Estimated Equalized Valuation (as of 10/01/2010)917,287,770 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.5365 (L)
spacing
ROCKAWAY TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,921,708 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,885,707,969 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8290 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,242,249 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,885,707,969 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8747 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy23,921,708 (G)
Estimated Equalized Valuation (as of 10/01/2010)4,298,659,562 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5565 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy25,242,249 (J)
Estimated Equalized Valuation (as of 10/01/2010)4,298,659,562 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.5872 (L)
spacing
WHARTON BORO
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,238,161 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)742,721,400 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5706 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,476,768 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)742,721,400 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.6028 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,238,161 (G)
Estimated Equalized Valuation (as of 10/01/2010)790,549,654 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.5361 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,476,768 (J)
Estimated Equalized Valuation (as of 10/01/2010)790,549,654 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.5663 (L)

 

Administrative Salaries
Employee Name: Brian Bulger 
Job TitleCoordinator/Dir./Mgr./Supvr. Educational & Admin Services 
Base Annual Salary159,885 
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 23 
  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: 
Allowances230 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contractmax at 1/260 
   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 Jencarelli 
Job TitleSuperintendent 
Base Annual Salary170,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/15/2009 
  Ending Date of Contract07/01/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances5,450 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount28 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contractmax at 1/260 
   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: Joann Gilman 
Job TitleBusiness Administrator 
Base Annual Salary162,393 
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 23 
  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: 
Allowances1,400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contractmax at 1/260 
   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: Nisha Zoeller 
Job TitleAssistant Superintendent Curriculum 
Base Annual Salary152,435 
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 23 
  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: 
Allowances2,275 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contractmax at 1/260 
   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