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User Friendly Budgets
2011-2012

PASSAIC - RINGWOOD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,0811,0641,042
spacing
Pupils on Roll - Special Full-Time239220213
Private School Placements12108
spacing
Pupils Sent to Other Dists-Spec Ed Prog233
Pupils Received81010

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 172,060 147,806
Withdrawal from Cap Res-for Local Share 10-307 0 84,703 33,099
Revenues from Local Sources:
Local Tax Levy 10-1210 15,282,478 15,629,602 15,934,379
Other Local Governmental Units - Restricted 10-12XX 0 67,337 68,000
Tuition 10-1300 760,966 760,966 904,724
Transportation Fees from Individuals 10-1410 440,672 0 0
Transportation Fees from Other LEAs 10-1420-1440 0 382,226 357,225
Interest Earned on Capital Reserve Funds 10-1XXX 2,721 3,000 2,500
Other Restricted Miscellaneous Revenues 10-1XXX 0 75,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 93,347 17,435 92,500
SUBTOTAL  16,580,184 16,935,566 17,359,328
Revenues from State Sources:
Extraordinary Aid 10-3131 181,420 148,325 160,000
Other State Aids 10-3XXX 4,025 0 0
Categorical Special Education Aid 10-3132 716,082 693,587 693,587
Equalization Aid 10-3176 1,214,250 1,374,423 1,374,423
Categorical Security Aid 10-3177 99,397 98,244 98,244
Adjustment Aid 10-3178 327,124 0 0
Categorical Transportation Aid 10-3121 664,174 336,663 538,247
SUBTOTAL  3,206,472 2,651,242 2,864,501
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 259,128 0 0
Equalization Aid - ARRA GSF 17-4521 10,031 0 0
Education Jobs Fund 18-4522 0 0 116,312
SUBTOTAL  269,159 0 116,312
Adjustment for Prior Year Encumbrances  0 87,705 0
Actual Revenues (Over)/Under Expenditures  -412,108 0 0
TOTAL OPERATING BUDGET  19,643,707 19,931,276 20,521,046
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 4,405 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 189,598 266,210 269,055
TOTAL REVENUES FROM STATE SOURCES  189,598 266,210 269,055
Revenues from Federal Sources:
Title I 20-4411-4416 54,746 34,400 32,150
Title II 20-4451-4455 0 32,275 31,295
I.D.E.A. Part B (Handicapped) 20-4420-4429 489,876 344,500 332,425
Other 20-4XXX 47,200 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  591,822 411,175 395,870
TOTAL GRANTS AND ENTITLEMENTS  785,825 677,385 664,925
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 52,800
Transfers from Other Funds 40-5200 1,050 0 0
Transfers from Capital Reserve 40-5210 66,376 84,703 33,099
Revenues from State Sources:
Debt Service Aid Type II 40-3160 63,064 43,635 44,251
TOTAL LOCAL REPAYMENT OF DEBT  130,490 128,338 130,150
Actual Revenues (Over)/Under Expenditures  -1,050 0 0
TOTAL REPAYMENT OF DEBT  129,440 128,338 130,150
TOTAL REVENUES/SOURCES  20,558,972 20,736,999 21,316,121
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 66,376 84,703 33,099
TOTAL REVENUES/SOURCES NET OF TRANSFERS  20,492,596 20,652,296 21,283,022

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,349,0736,234,1866,052,749
Special Education 11-2XX-100-XXX2,655,0822,407,0202,574,749
Basic Skills/Remedial 11-230-100-XXX171,925231,463399,640
Bilingual Education 11-240-100-XXX14,55020,07726,263
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX29,50932,58532,585
Support Services:
Tuition 11-000-100-XXX829,591771,810717,173
Attendance and Social Work Services 11-000-211-XXX12,00014,79215,432
Health Services 11-000-213-XXX339,117352,790370,990
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217219,817217,463275,173
Guidance 11-000-218-XXX86,72574,57582,937
Child Study Teams 11-000-219-XXX634,758639,836706,125
Educational Media Services - School Library 11-000-222-XXX214,094226,035213,986
Instructional Staff Training Services 11-000-223-XXX6,56411,00011,000
General Administration 11-000-230-XXX419,185417,972396,067
School Administration 11-000-240-XXX826,100712,088727,895
Central Svcs & Admin Info Technology 11-000-25X-XXX352,567263,645266,114
Operation and Maintenance of Plant Services 11-000-26X-XXX1,564,2991,689,6391,774,965
Student Transportation Services 11-000-270-XXX1,605,7471,733,0571,835,046
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,246,6283,793,5403,976,058
Total Support Services Expenditures 10,357,19210,918,24211,368,961
TOTAL GENERAL CURRENT EXPENSE 19,577,33119,843,57320,454,947
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60403,0002,500
Equipment 12-XXX-XXX-73X0030,500
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93366,37684,70333,099
TOTAL CAPITAL EXPENDITURES 66,37687,70366,099
OPERATING BUDGET GRAND TOTAL 19,643,70719,931,27620,521,046
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4,40500
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX21,09823,50021,000
Nonpublic Auxiliary Services 20-XXX-XXX-XXX46,27780,200112,800
Nonpublic Handicapped Services 20-XXX-XXX-XXX96,793132,510109,955
Nonpublic Nursing Services 20-XXX-XXX-XXX25,43030,00025,300
Total State Projects 189,598266,210269,055
Federal Projects:
Title I 20-XXX-XXX-XXX54,74634,40032,150
Title II 20-XXX-XXX-XXX032,27531,295
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX489,876344,500332,425
Other Special Projects 20-XXX-XXX-XXX47,20000
Total Federal Projects 591,822411,175395,870
TOTAL GRANTS AND ENTITLEMENTS 785,825677,385664,925
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX129,440128,338130,150
TOTAL REPAYMENT OF DEBT 129,440128,338130,150
Total Expenditures 20,558,97220,736,99921,316,121
Capital Reserve - Transfer to Repayment of Debt 12-000-400-93366,37684,70333,099
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 20,492,59620,652,29621,283,022

 

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 Budget401,139455,133396,871396,871
  Repayment of Debt4,7205,77052,8000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve404,374528,719447,016416,417
      Adult Education Programs0000
      Maintenance Reserve0058,26258,262
      Legal Reserve172,060319,866147,8060
      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 Cost12,30312,81713,13713,10313,873
Total Classroom Instruction8,1888,6058,6438,6469,031
Classroom-Salaries and Benefits7,8088,2028,2208,2268,578
Classroom-General Supplies and Textbooks173169184182178
Classroom-Purchased Services and Other208233240238275
Total Support Services1,2671,3911,4451,4331,612
Support Services-Salaries and Benefits1,0971,2191,2751,2641,398
Total Administrative Costs1,4211,4501,3891,3781,373
Administration-Salaries and Benefits1,1631,2591,2191,2091,207
Legal Costs014171717
Total Operations and Maintenance of Plant1,2641,3331,5701,5571,663
Operations & Maintenance of Plant-Salary & Ben.694731842835866
Total Food Services Costs00000
Total Extracurricular Costs3028272728
Total Equipment Costs900024
Employee Benefits as a % of Salaries22.724.630.129.929.7

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 Ringwood School District and the Borough of Ringwood jointly purchase
  • copier paper, vehicle fuel, and share heavy equipment, bus safety devices
  • and tree removal. The school district and borough share monitoring for
  • our fire and bugalar alarm system. The borough provides atheletic field
  • renovations and maintenance in exchange for use of school facilities for
  • the borough's recreation program. The borough provides garbage and
  • recycling services. Ringwood has joint transportation contracts with
  • Lakeland Regional High. These districts share bus mechanics, bus drivers
  • and bus facilities. Ringwood shares a Tri-District Director of Special
  • Sevices with Lakeland and Wanaque school districts. Ringwood and Pompton
  • Lakes School Districts share a Director of Austic Program and a sub
  • caller. Pompton Lakes and Ringwood share a Behavioral Analyst for the
  • austic programs in both districts.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,934,379 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,787,396,683 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.8915 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,934,379 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,787,396,683 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8915 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,934,379 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,792,935,454 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.8887 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy15,934,379 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,792,935,454 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.8887 (L)

 

Administrative Salaries
Employee Name: Debra Lypowy 
Job TitleTransportation Supervisor 
Base Annual Salary77,819 
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 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 20 
  Description of Other Contracted Non-working DaysBereavement, holiday 
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 
Employee Name: Hugh Beattie 
Job TitleSuperintendent 
Base Annual Salary154,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/2010 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days261 
  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 23 
  Description of Other Contracted Non-working DaysBereave., family ill., holiday 
Benefits: 
Allowances4,920 
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 
Employee Name: Richard Buurman 
Job TitleHead Bus Mechanic 
Base Annual Salary75,550 
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 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 20 
  Description of Other Contracted Non-working DaysBereavement, holiday 
Benefits: 
Allowances474 
Bonuses1,400 
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 
Employee Name: Warren Mitchell 
Job TitleBusiness Administrator 
Base Annual Salary89,250 
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 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 23 
  Description of Other Contracted Non-working DaysBereave., family ill., holiday 
Benefits: 
Allowances5,900 
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