6/29/2012 PASSAIC - WEST MILFORD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 3277 3137 3147
Pupils on Roll Regular Shared-Time 1
Pupils on Roll - Special Full-Time 665 666 690
Pupils on Roll - Special Shared-Time 5 5 3
Subtotal - Pupils On Roll 3948 3808 3840
Private School Placements 70 78 89
Pupils Sent to Other Districts-Reg Prog 1
Pupils Sent to Other Dists-Spec Ed Prog 9 6 17
Pupils Received 31 34 18
Pupils in State Facilities 2 1 1
PASSAIC - WEST MILFORD TWP
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 750,000 1,657,805
Revenues from Local Sources:
Local Tax Levy 10-1210 49,379,479 50,367,069 51,252,781
Tuition 10-1300 255,471 209,000 230,831
Transportation Fees from Other LEAs 10-1420-1440 53,555 45,000 45,000
Interest Earned on Capital Reserve Funds 10-1XXX 1,623 1,500 300
Unrestricted Miscellaneous Revenues 10-1XXX 232,660 267,500 198,000
SUBTOTAL 49,922,788 50,890,069 51,726,912
Revenues from State Sources:
Extraordinary Aid 10-3131 757,925 750,000 750,000
Other State Aids 10-3XXX 46,484 46,484 46,484
Categorical Special Education Aid 10-3132 2,122,002 2,122,002 2,224,407
Equalization Aid 10-3176 10,140,424 10,140,424 10,109,309
Categorical Security Aid 10-3177 304,246 304,246 302,845
Adjustment Aid 10-3178 25,486 20,389
Categorical Transportation Aid 10-3121 366,001 1,655,275 1,672,365
SUBTOTAL 13,737,082 15,043,917 15,125,799
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 74,577 42,866 49,488
Education Jobs Fund 18-4522 554,236
SUBTOTAL 74,577 597,102 49,488
Adjustment for Prior Year Encumbrances 398,502
Actual Revenues (Over)/Under Expenditures -424,151
TOTAL OPERATING BUDGET 63,310,296 67,679,590 68,560,004
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 11,486 9,607
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 6,028 5,698 4,843
TOTAL REVENUES FROM STATE SOURCES 6,028 5,698 4,843
Revenues from Federal Sources:
Title I 20-4411-4416 693,617 523,303 381,819
Title II 20-4451-4455 151,819 166,484 118,912
Title III 20-4491-4494 5,764 7,850 2,380
Title IV 20-4471-4474 1,100
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,484,997 1,058,338 965,600
Other 20-4XXX 59,782
TOTAL REVENUES FROM FEDERAL SOURCES 2,337,297 1,815,757 1,468,711
TOTAL GRANTS AND ENTITLEMENTS 2,354,811 1,831,062 1,473,554
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 50,000
Revenues from Local Sources:
Local Tax Levy 40-1210 529,103 516,668 472,983
TOTAL REVENUES FROM LOCAL SOURCES 529,103 516,668 472,983
Revenues from State Sources:
Debt Service Aid Type II 40-3160 5,783 4,848 4,809
TOTAL LOCAL REPAYMENT OF DEBT 534,886 521,516 527,792
Actual Revenues (Over)/Under Expenditures 37
TOTAL REPAYMENT OF DEBT 534,923 521,516 527,792
TOTAL REVENUES/SOURCES 66,200,030 70,032,168 70,561,350
PASSAIC - WEST MILFORD TWP
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 17,798,245 18,142,187 19,419,594
Special Education 11-2XX-100-XXX 5,497,354 5,850,951 6,060,163
Basic Skills/Remedial 11-230-100-XXX 295,553 120,065 126,006
Bilingual Education 11-240-100-XXX 84,991 92,400 92,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 118,768 141,110 142,985
School Sponsored Athletics 11-402-100-XXX 665,253 736,649 725,499
Other Supplemental/At-Risk Programs 11-424-XXX-XXX 434,428 451,910 454,660
Support Services:
Tuition 11-000-100-XXX 3,449,330 4,549,000 5,133,051
Attendance and Social Work Services 11-000-211-XXX 138,428 141,480 94,320
Health Services 11-000-213-XXX 697,670 699,327 750,272
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,210,277 1,197,323 1,199,274
Guidance 11-000-218-XXX 894,420 837,919 975,919
Child Study Teams 11-000-219-XXX 1,988,356 2,057,117 2,016,738
Improvement of Instructional Services 11-000-221-XXX 821,448 801,081 971,024
Educational Media Services - School Library 11-000-222-XXX 602,335 613,205 661,718
Instructional Staff Training Services 11-000-223-XXX 67,294 69,492 117,501
General Administration 11-000-230-XXX 1,168,446 1,222,116 1,174,820
School Administration 11-000-240-XXX 2,613,394 2,498,038 2,516,565
Central Svcs & Admin Info Technology 11-000-25X-XXX 920,895 958,582 974,391
Operation and Maintenance of Plant Services 11-000-26X-XXX 5,456,611 5,881,411 6,156,223
Student Transportation Services 11-000-270-XXX 4,474,641 5,076,049 5,036,676
Personal Services - Employee Benefits 11-XXX-XXX-2XX 12,547,861 14,837,769 13,444,207
Food Services 11-000-310-XXX 95,148
Total Support Services Expenditures 37,146,554 41,439,909 41,222,699
TOTAL GENERAL CURRENT EXPENSE 62,041,146 66,975,181 68,244,106
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1,500 300
Equipment 12-XXX-XXX-73X 136,082 597,725 239,320
Facilities Acquisition and Construction Services 12-000-4XX-XXX 694,068 105,184 76,278
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 439,000
TOTAL CAPITAL EXPENDITURES 1,269,150 704,409 315,898
OPERATING BUDGET GRAND TOTAL 63,310,296 67,679,590 68,560,004
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 11,486 9,607
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 2,728 2,346 1,994
Nonpublic Nursing Services 20-XXX-XXX-XXX 3,300 3,352 2,849
Total State Projects 6,028 5,698 4,843
Federal Projects:
Title I 20-XXX-XXX-XXX 693,617 523,303 381,819
Title II 20-XXX-XXX-XXX 151,819 166,484 118,912
Title III 20-XXX-XXX-XXX 5,764 7,850 2,380
Title IV 20-XXX-XXX-XXX 1,100
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,484,997 1,058,338 965,600
Other Special Projects 20-XXX-XXX-XXX 59,782
Total Federal Projects 2,337,297 1,815,757 1,468,711
TOTAL GRANTS AND ENTITLEMENTS 2,354,811 1,831,062 1,473,554
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 534,923 521,516 527,792
TOTAL REPAYMENT OF DEBT 534,923 521,516 527,792
Total Expenditures 66,200,030 70,032,168 70,561,350
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
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 66,200,030 70,032,168 70,561,350
PASSAIC - WEST MILFORD TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 2,009,283 2,016,206 1,266,206 1,266,206
Repayment of Debt 133,514 133,477 50,000 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 590,908 153,531 155,031 155,331
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,038,927 1,657,805 1,657,805 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
PASSAIC - WEST MILFORD TWP
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 13461 13720 14583 15065 15124
Total Classroom Instruction 8020 8005 8550 8810 8924
Classroom-Salaries and Benefits 7726 7755 8309 8554 8601
Classroom-General Supplies and Textbooks 268 215 214 228 295
Classroom-Purchased Services and Other 25 36 27 29 29
Total Support Services 2022 2104 2171 2254 2285
Support Services-Salaries and Benefits 1869 1952 2017 2085 2106
Total Administrative Costs 1409 1518 1523 1607 1542
Administration-Salaries and Benefits 1251 1336 1357 1403 1349
Legal Costs 0 21 35 42 25
Total Operations and Maintenance of Plant 1624 1633 1812 1846 1872
Operations & Maintenance of Plant-Salary & Ben. 984 1024 1065 1102 1092
Board Contribution to Food Services 11 24 0 0 0
Total Extracurricular Costs 227 247 283 294 281
Total Equipment Costs 16 35 35 157 62
Employee Benefits as a % of Salaries 28.7 32.3 37.0 37.5 32.5
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2012 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, when available. This
publication is available in the board office and public libraries. The same calculations were performed using the 2011-12
revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget. Total Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
PASSAIC - WEST MILFORD TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 12-13 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
PASSAIC - WEST MILFORD TWP
Shared Services -- Description of Shared Services
_________________________________________________
See attached
PASSAIC - WEST MILFORD TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 51,252,781 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 1,492,786,795 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 3.4334 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 51,725,764 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 1,492,786,795 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 3.4650 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 51,252,781 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 3,303,719,395 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.5514 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 51,725,764 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 3,303,719,395 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.5657 (L)
PASSAIC - WEST MILFORD TWP
17. Salaries and Benefits of Certain District Employees
Name Barbara Francisco
Job Title Business Administrator
Board Secretary
Base Annual Salary 147,900
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 248
Annual Vacation Days 27
Annual Sick Days 14
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,989
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 143
Dental Insurance 0
Life Insurance 0
Other Insurances 143
Retirement Plans 10,205
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days Accumulated upon retirement
Buyback of Vac. Days Accumulated payed upon separation
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
PASSAIC - WEST MILFORD TWP
17. Salaries and Benefits of Certain District Employees
Name John J. Petrelli
Job Title Superintendent
Base Annual Salary 138,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 230
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 175
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 An interim is currently holding this
Other Post-Emp. Benefits position
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
PASSAIC - WEST MILFORD TWP
17. Salaries and Benefits of Certain District Employees
Name Howard B. Heller
Job Title Superintendent
Base Annual Salary 153,628
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 248
Annual Vacation Days 28
Annual Sick Days 14
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 5,093
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 500
Dental Insurance 0
Life Insurance 0
Other Insurances 811
Retirement Plans 10,738
Post-Employment Benefits 19,260
Description of:
Buyback of Sick Days Accumulated upon retirement
Buyback of Vac. Days Accumulated upon separation
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 5,909
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days Maximum 10 Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
PASSAIC - WEST MILFORD TWP
17. Salaries and Benefits of Certain District Employees
Name John Hinck
Job Title Coordinator/Dir./Mgr./Supvr.
Supervisor of Operations
Base Annual Salary 80,835
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 248
Annual Vacation Days 24
Annual Sick Days 14
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 927
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1
Retirement Plans 5,578
Post-Employment Benefits 10,725
Description of:
Buyback of Sick Days Accumulated upon retirement
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 Upon Retirement
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
PASSAIC - WEST MILFORD TWP
17. Salaries and Benefits of Certain District Employees
Name John Hummer
Job Title Information Technology
Network Systems Engineer
Base Annual Salary 102,841
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 248
Annual Vacation Days 16
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 47
Retirement Plans 1,570
Post-Employment Benefits 0
Description of:
Buyback of Sick Days Contract does not provide this benefit
Buyback of Vac. Days Accumulated upon separation
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
PASSAIC - WEST MILFORD TWP
17. Salaries and Benefits of Certain District Employees
Name Iris Wechling
Job Title Coordinator/Dir./Mgr./Supvr.
Director of Education
Base Annual Salary 138,141
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 248
Annual Vacation Days 28
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,555
Bonuses 0
Stipends 1,500
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 122
Retirement Plans 9,531
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days Accumulated upon retirement
Buyback of Vac. Days Accumulated upon separation
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