03/16/2011 MORRIS - RIVERDALE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 264 277 324
Pupils on Roll - Special Full-Time 42 41 53
Subtotal - Pupils On Roll 306 318 377
Private School Placements 4 4 6
Pupils Sent to Other Districts-Reg Prog 89 83 84
Pupils Sent to Other Dists-Spec Ed Prog 17 19 25
Pupils Received 9
Pupils in State Facilities 1
MORRIS - RIVERDALE BORO
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 154,470 111,677
Withdrawal from Cap Res-for Local Share 10-307 20,204
Transfers from Other Funds 10-5200 -157,425
Revenues from Local Sources:
Local Tax Levy 10-1210 5,829,045 6,292,901 6,492,687
Tuition 10-1300 25,000 25,000 24,750
Interest Earned on Capital Reserve Funds 10-1XXX 200 200
Unrestricted Miscellaneous Revenues 10-1XXX 17,364 40,800 10,538
SUBTOTAL 5,871,409 6,358,901 6,528,175
Revenues from State Sources:
Extraordinary Aid 10-3131 69,020
Categorical Special Education Aid 10-3132 216,242 64,843 129,120
Categorical Security Aid 10-3177 20,773
Adjustment Aid 10-3178 25,325
Categorical Transportation Aid 10-3121 51,621
SUBTOTAL 382,981 64,843 129,120
Revenues from Federal Sources:
Education Jobs Fund 18-4522 12,787
SUBTOTAL 12,787
Actual Revenues (Over)/Under Expenditures -13,723
TOTAL OPERATING BUDGET 6,083,242 6,598,418 6,781,759
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title II 20-4451-4455 6,900
Title III 20-4491-4494 1,401
I.D.E.A. Part B (Handicapped) 20-4420-4429 163,708 80,592 80,592
Other 20-4XXX 8,038 5,294
TOTAL REVENUES FROM FEDERAL SOURCES 171,746 85,886 88,893
TOTAL GRANTS AND ENTITLEMENTS 171,746 85,886 88,893
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 4,101
Transfers from Other Funds 40-5200 4,101
Revenues from Local Sources:
Local Tax Levy 40-1210 422,477 318,837 323,941
TOTAL REVENUES FROM LOCAL SOURCES 422,477 318,837 323,941
TOTAL LOCAL REPAYMENT OF DEBT 426,578 322,938 323,941
Actual Revenues (Over)/Under Expenditures -104,100
TOTAL REPAYMENT OF DEBT 322,478 322,938 323,941
TOTAL REVENUES/SOURCES 6,577,466 7,007,242 7,194,593
MORRIS - RIVERDALE BORO
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,503,158 1,535,155 1,528,077
Special Education 11-2XX-100-XXX 286,725 291,519 341,698
Basic Skills/Remedial 11-230-100-XXX 46,045 48,304 49,422
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 22,868 26,381 26,835
School Sponsored Athletics 11-402-100-XXX 17,566 18,705 18,955
Support Services:
Tuition 11-000-100-XXX 1,710,249 1,873,100 2,005,324
Attendance and Social Work Services 11-000-211-XXX 25,900 26,418 26,836
Health Services 11-000-213-XXX 65,904 70,984 72,075
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 181,090 287,528 216,703
Guidance 11-000-218-XXX 29,395 41,389 41,857
Child Study Teams 11-000-219-XXX 202,043 184,119 200,321
Educational Media Services - School Library 11-000-222-XXX 68,124 44,930 50,535
Instructional Staff Training Services 11-000-223-XXX 10,531 4,500 11,775
General Administration 11-000-230-XXX 290,230 308,030 301,120
School Administration 11-000-240-XXX 107,408 112,734 115,325
Central Svcs & Admin Info Technology 11-000-25X-XXX 83,135 118,071 138,722
Operation and Maintenance of Plant Services 11-000-26X-XXX 380,078 385,752 412,310
Student Transportation Services 11-000-270-XXX 322,484 357,245 377,733
Personal Services - Employee Benefits 11-XXX-XXX-2XX 701,467 821,032 811,827
Total Support Services Expenditures 4,178,038 4,635,832 4,782,463
TOTAL GENERAL CURRENT EXPENSE 6,054,400 6,555,896 6,747,450
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 200 200
Equipment 12-XXX-XXX-73X 11,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX 28,842 20,204 11,749
TOTAL CAPITAL EXPENDITURES 28,842 31,904 11,949
Transfer of Funds to Charter Schools 10-000-100-56X 10,618 22,360
OPERATING BUDGET GRAND TOTAL 6,083,242 6,598,418 6,781,759
SPECIAL GRANTS AND ENTITLEMENTS
Title II 20-XXX-XXX-XXX 6,900
Federal Projects:
Title III 20-XXX-XXX-XXX 1,401
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 163,708 80,592 80,592
Other Special Projects 20-XXX-XXX-XXX 8,038 5,294
Total Federal Projects 171,746 85,886 88,893
TOTAL GRANTS AND ENTITLEMENTS 171,746 85,886 88,893
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 322,478 322,938 323,941
TOTAL REPAYMENT OF DEBT 322,478 322,938 323,941
Total Expenditures 6,577,466 7,007,242 7,194,593
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 6,577,466 7,007,242 7,194,593
MORRIS - RIVERDALE BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 440,777 355,466 250,000 250,000
Repayment of Debt -99,999 4,101 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 212,492 128,447 108,443 108,643
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 49,004 160,681 111,677 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
MORRIS - RIVERDALE BORO
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 13525 13021 12187 13645 11638
Total Classroom Instruction 7453 7352 6650 7479 6445
Classroom-Salaries and Benefits 6877 6944 6297 7012 6007
Classroom-General Supplies and Textbooks 355 281 213 277 271
Classroom-Purchased Services and Other 221 127 140 191 167
Total Support Services 2391 2242 2270 2527 1989
Support Services-Salaries and Benefits 1951 1749 1794 1997 1519
Total Administrative Costs 1735 1861 1856 2067 1810
Administration-Salaries and Benefits 1402 1503 1479 1646 1493
Legal Costs 0 107 71 79 40
Total Operations and Maintenance of Plant 1778 1393 1235 1376 1226
Operations & Maintenance of Plant-Salary & Ben. 883 802 639 712 571
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 156 158 156 174 149
Total Equipment Costs 121 0 0 36 0
Employee Benefits as a % of Salaries 21.4 25.4 28.7 28.7 28.4
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 Comparative Spending Guide and can be found on the Department of Education's Internet address:
http://www.state.nj.us/ education under Finance, when available. 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.
MORRIS - RIVERDALE BORO
Shared Services -- Description of Shared Services
_________________________________________________
Riverdale Boro-plowing/salting, trash collection,vehicle maintenance & re
pair, field repair,sidewalk replacement,tree removal, minor facility
repair, sewer & water usage, moving large items, shared use of tables &
chairs.
Morris County ETTC Membership (Educational Technology Training Center)-
provides training that integrates tech education and
activities for all grade levels and content areas to meet the NJ CCCS
ACES-gas & electric group purchasing program
E-RATE program- subsized funding for tele- & data-communications for
school districts
NJ Pooled Insurance Program-pooled insurance for all district insurance
requirements
ESCMC-Educational Services Commission of Morris County provides co-op
purchasing for supplies and materials, Health & Safety training courses
special ed & vocational busing
PCESC-Passaic County Educational Services Commission provides physical
therapy services, special ed & vocational busing
Asbury Park Board of Education ITC-payroll and accounting software and
training
Pompton Lakes Board of Education- send/receive high school students,
staff inservice, articulation, TITLE III consortium, use of maintenance
equipment
ESCMC-transportation efficiencies for special ed students are realized
utilizing transportation services/routes that are shared with surround
ing school districts
Special ed placements in local public school to provide a continuum of
services as well as transportation efficiences for these students
Local community groups, such as Little League, for grounds/fields
maintenance, cleanup, etc.
Government bidding process via borough for vehicles
Community Center leased to the borough for $1 annually
Passaic Ed-Services for aftercare
District, community & Pompton Lakes field and gym usage
DARE training
Chaperoning
Building an emergency evacuation site
Ed-Services for aftercare
MORRIS - RIVERDALE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,392,794 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 901,837,736 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.7089 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,712,133 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 901,837,736 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.7443 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,392,794 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 879,668,361 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7267 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,712,133 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 879,668,361 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.7630 (L)
MORRIS - RIVERDALE BORO
17. Salaries and Benefits of Certain District Employees
Name Dr. Betty Ann Wyks
Job Title Superintendent
Base Annual Salary 180,923
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 5
Description-Other Non-working Days Family Leave - 5 death
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
MORRIS - RIVERDALE BORO
17. Salaries and Benefits of Certain District Employees
Name Gary Grembowiec
Job Title Business Administrator
Base Annual Salary 105,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 08/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 5
Description-Other Non-working Days Family Leave - 5 death
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
MORRIS - RIVERDALE BORO
17. Salaries and Benefits of Certain District Employees
Name Keith Cortright
Job Title Principal
Base Annual Salary 104,420
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 5
Description-Other Non-working Days Family Leave - 5 death
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments