User Friendly budget 03/30/2010 MORRIS - RIVERDALE BORO Advertised Enrollments ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010 Actual Actual Estimated Pupils on Roll Regular Full-Time 245 264 309 Pupils on Roll - Special Full-Time 42 42 44 Private School Placements 6 4 5 Pupils Sent to Other Districts-Reg Prog 97 89 108 Pupils Sent to Other Dists-Spec Ed Prog 19 17 19 MORRIS - RIVERDALE BORO Advertised Revenues Budget Category Account 2008-09 2009-10 2010-11 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 111,169 85,450 Budgeted Fund Bal - Deposit to Capital Reserve 10-303 43,162 Withdrawal from Cap Res-for Local Share 10-307 20,204 Transfers from Other Funds 10-5200 764 Revenues from Local Sources: Local Tax Levy 10-1210 5,722,771 5,829,045 6,292,901 Tuition 10-1300 14,900 17,500 25,000 Interest Earned on Capital Reserve Funds 10-1XXX 1,000 200 Other Restricted Miscellaneous Revenues 10-1XXX 22,749 Unrestricted Miscellaneous Revenues 10-1XXX 40,000 40,800 SUBTOTAL 5,760,420 5,887,545 6,358,901 Revenues from State Sources: Extraordinary Aid 10-3131 62,235 Other State Aids 10-3XXX 4,364 Categorical Special Education Aid 10-3132 222,990 235,506 64,843 Categorical Security Aid 10-3177 29,715 31,959 Adjustment Aid 10-3178 46,837 38,961 Categorical Transportation Aid 10-3121 78,171 79,417 SUBTOTAL 444,312 385,843 64,843 Adjustment for Prior Year Encumbrances 68,826 Actual Revenues (Over)/Under Expenditures -25,910 TOTAL OPERATING BUDGET 6,179,586 6,496,545 6,529,398 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 5,000 Revenues from Federal Sources: Title I 20-4411-4416 7,999 I.D.E.A. Part B (Handicapped) 20-4420-4429 76,773 78,185 78,185 Other 20-4XXX 8,389 8,038 7,701 TOTAL REVENUES FROM FEDERAL SOURCES 93,161 86,223 85,886 TOTAL GRANTS AND ENTITLEMENTS 98,161 86,223 85,886 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 1 Withdrawal from Debt Service Reserve 40-313 4,101 Revenues from Local Sources: Local Tax Levy 40-1210 314,713 422,477 318,837 TOTAL REVENUES FROM LOCAL SOURCES 314,713 422,477 318,837 TOTAL LOCAL REPAYMENT OF DEBT 314,713 422,478 322,938 TOTAL REPAYMENT OF DEBT 314,713 422,478 322,938 TOTAL REVENUES/SOURCES 6,592,460 7,005,246 6,938,222 MORRIS - RIVERDALE BORO Advertised Appropriations Budget Category Account 2008-09 2009-10 2010-11 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 1,449,624 1,580,179 1,511,655 Special Education 11-2XX-100-XXX 296,006 303,401 291,519 Basic Skills/Remedial 11-230-100-XXX 77,851 55,781 48,304 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 20,013 29,360 26,381 School Sponsored Athletics 11-402-100-XXX 19,602 19,360 18,705 Support Services: Tuition 11-000-100-XXX 1,848,251 1,818,644 1,839,080 Attendance and Social Work Services 11-000-211-XXX 50,000 25,900 26,418 Health Services 11-000-213-XXX 64,815 68,430 70,984 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 191,639 221,155 287,528 Guidance 11-000-218-XXX 27,482 29,318 41,389 Child Study Teams 11-000-219-XXX 194,556 207,654 184,119 Educational Media Services - School Library 11-000-222-XXX 62,613 70,077 44,930 Instructional Staff Training Services 11-000-223-XXX 6,904 15,000 4,500 General Administration 11-000-230-XXX 241,293 322,168 308,030 School Administration 11-000-240-XXX 113,886 118,270 112,734 Central Svcs & Admin Info Technology 11-000-25X-XXX 79,545 102,505 118,071 Operation and Maintenance of Plant Services 11-000-26X-XXX 474,035 423,450 385,752 Student Transportation Services 11-000-270-XXX 317,352 341,332 357,245 Personal Services - Employee Benefits 11-XXX-XXX-2XX 582,875 671,399 821,032 Total Support Services Expenditures 4,255,246 4,435,302 4,601,812 TOTAL GENERAL CURRENT EXPENSE 6,118,342 6,423,383 6,498,376 CAPITAL EXPENDITURES Deposit to Capital Reserve 10-604 43,162 Interest Earned on Capital Reserve 10-604 1,000 200 Equipment 12-XXX-XXX-73X 35,244 Facilities Acquisition and Construction Services 12-000-4XX-XXX 26,000 29,000 20,204 TOTAL CAPITAL EXPENDITURES 61,244 73,162 20,404 Transfer of Funds to Charter Schools 10-000-100-56X 10,618 OPERATING BUDGET GRAND TOTAL 6,179,586 6,496,545 6,529,398 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 5,000 Federal Projects: Title I 20-XXX-XXX-XXX 7,999 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 76,773 78,185 78,185 Other Special Projects 20-XXX-XXX-XXX 8,389 8,038 7,701 Total Federal Projects 93,161 86,223 85,886 TOTAL GRANTS AND ENTITLEMENTS 98,161 86,223 85,886 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 314,713 422,478 322,938 TOTAL REPAYMENT OF DEBT 314,713 422,478 322,938 Total Expenditures 6,592,460 7,005,246 6,938,222 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Local Contrib-Transfer to Grants & Entitlements 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 6,592,460 7,005,246 6,938,222 MORRIS - RIVERDALE BORO Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011 Unassigned: General Operating Budget 341,371 440,777 286,446 250,000 Repayment of Debt 1 1 0 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 150,662 212,492 99,229 79,225 Adult Education Programs 0 0 0 0 Maintenance Reserve 0 0 0 0 Legal Reserve 111,169 49,004 49,004 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Restricted for Repayment of Debt 0 0 4,101 0 MORRIS - RIVERDALE BORO Advertised Per Pupil Cost Calculations 2010 - 2011 2007-08 2008-09 2009-10 2009-10 2010-2011 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Comparative Per Pupil Cost 13390 13525 13413 13933 12187 Total Classroom Instruction 8132 7453 7411 7686 6650 Classroom-Salaries and Benefits 7686 6877 6883 7125 6297 Classroom-General Supplies and Textbooks 221 355 336 366 213 Classroom-Purchased Services and Other 224 221 192 195 140 Total Support Services 2069 2391 2442 2432 2270 Support Services-Salaries and Benefits 1777 1951 1887 1843 1794 Total Administrative Costs 1654 1735 1841 2077 1856 Administration-Salaries and Benefits 978 1402 1476 1599 1478 Legal Costs 0 0 64 110 71 Total Operations and Maintenance of Plant 1393 1778 1525 1537 1235 Operations & Maintenance of Plant-Salary & Ben. 721 883 816 812 639 Total Food Services Costs 0 0 0 0 0 Total Extracurricular Costs 143 156 182 187 156 Total Equipment Costs 13 121 0 0 0 Employee Benefits as a % of Salaries 25.4 21.4 22.5 23.3 28.7 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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 Unusual Revenues and Appropriations ___________________________________ Line Number Revenue Source or 10-11 Amount Description of circumstances Approp. Due to Total Unusual Revenues: 0 Total Unusual Appropriations: 0 MORRIS - RIVERDALE BORO Shared Services -- Description of Shared Services _________________________________________________ ACES-electric & natural gas group purchasing program ERate-Program subsidizes funding for telecommuications and data communications for school districts. NJ Pooled Insurance Program - Pooled insurance program for all school district insurance requirements. Educational Services Commission of Morris County-Cooperative purchasing for supplies and materials. Health and Safety Training services, Special Education/vocational busing Passaic County Ed Services Commission - special/education and vocational busing;Physical Therapy Services Riverdale Borough - Trash collection, plowing/salting, vehicle repair, field repair, sidewalk replacement, tree removal, minor facility repair, sewer and water usage Morris County ETTC Membership - The MC-ETTC (Morris County Educational Technology Training Center is a consortium which provides strategies that integrate technology education and activities for all grade levels and content areas to meet the New Jersey Core Curriculum Content Standards. Pompton Lakes Board of Ed. - Send/receive High School Students, staff in- service, articulation, Title III consortium, use of maintenance equipment for large projects. Special Education placement in Local Public Schools to provide a continuum of services as well as transporation efficiencies for these students. Community Groups such as Little League for grounds/fields clean up maintenance, etc. Asbury Park Board of Education for Payroll and Accounting Software and training. Educational Services Commission of Morris County - Transportation efficiencies for special education students are realized utilizing transportation services/routes that are shared with surrounding school districts through the ESCMC. MORRIS - RIVERDALE BORO 22a. Estimated Tax Rate Information ______________________________ A. Estimated 10-11 School Tax Rate __________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,060,973 (A) Estimated Net Taxable Valuation (as of 10/01/2009 ) 854,835,316 (B) Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.7090 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 6,431,630 (D) Estimated Net Taxable Valuation (as of 10/01/2009 ) 854,835,316 (E) Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.7524 (F) B. Estimated 10-11 Equalized School Tax Rate ____________________________________________ WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 6,060,973 (G) Estimated Equalized Valuation (as of 10/01/2009 ) 902,655,185 (H) Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)X100 0.6715 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 6,431,630 (J) Estimated Equalized Valuation (as of 10/01/2009 ) 902,655,185 (K) Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)X100 0.7125 (L) MORRIS - RIVERDALE BORO 17. Salaries and Benefits of Certain District Employees Name Dr. Betty Ann Wyks Job Title Superintendent Base Annual Salary 167,274 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 247 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 Death Leave - 5 max Benefits: Allowances 5,400 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 Mr. Keith Cortright Job Title Principal Base Annual Salary 101,700 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2009 Ending Date of Contract 06/30/2010 Annual Work Days 247 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 Death Leave - 5 max Benefits: Allowances 3,500 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 Mrs. Nancy Di Bartolo Job Title Business Administrator Board Secretary Base Annual Salary 85,000 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 08/01/2009 Ending Date of Contract 06/30/2010 Annual Work Days 247 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 Death Leave - 5 max Benefits: Allowances 3,500 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