03/30/2011 PASSAIC - WEST MILFORD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 3369 3277 3290
Pupils on Roll Regular Shared-Time 1
Pupils on Roll - Special Full-Time 640 665 628
Pupils on Roll - Special Shared-Time 10 5 8
Subtotal - Pupils On Roll 4019 3948 3926
Private School Placements 68 70 76
Pupils Sent to Other Districts-Reg Prog 4 1 15
Pupils Sent to Other Dists-Spec Ed Prog 11 9 10
Pupils Received 27 31 21
Pupils in State Facilities 2 2
PASSAIC - WEST MILFORD TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,040,000 750,000
Withdrawal from Cap Res-for Local Share 10-307 439,000
Revenues from Local Sources:
Local Tax Levy 10-1210 47,613,275 49,379,479 50,367,069
Tuition 10-1300 408,801 200,000 209,000
Transportation Fees from Other LEAs 10-1420-1440 40,000 45,000
Interest Earned on Capital Reserve Funds 10-1XXX 6,226 3,000 1,500
Other Restricted Miscellaneous Revenues 10-1XXX 400,000
Unrestricted Miscellaneous Revenues 10-1XXX 277,034 432,250 267,500
SUBTOTAL 48,305,336 50,454,729 50,890,069
Revenues from State Sources:
Extraordinary Aid 10-3131 916,980 1,844,980 750,000
Other State Aids 10-3XXX 57,823 57,823
Categorical Special Education Aid 10-3132 2,163,242 2,122,002 2,122,002
Equalization Aid 10-3176 8,667,706 10,140,424 10,140,424
Categorical Security Aid 10-3177 197,042 304,246 304,246
Adjustment Aid 10-3178 917,711
Categorical Transportation Aid 10-3121 1,102,835 366,001 1,023,381
SUBTOTAL 14,023,339 14,835,476 14,340,053
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 49,417 34,283 42,866
Equalization Aid - ARRA ESF 16-4520 1,858,760
Equalization Aid - ARRA GSF 17-4521 71,955
Education Jobs Fund 18-4522 537,400
SUBTOTAL 1,980,132 34,283 580,266
Adjustment for Prior Year Encumbrances 162,775
Actual Revenues (Over)/Under Expenditures -475,463
TOTAL OPERATING BUDGET 63,833,344 66,966,263 66,560,388
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,306 12,558
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 72,033 77,012 87,135
TOTAL REVENUES FROM STATE SOURCES 72,033 77,012 87,135
Revenues from Federal Sources:
Title I 20-4411-4416 461,225 578,399 381,650
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,274,648 1,591,097 919,718
Other 20-4XXX 162,136 435,618 124,841
TOTAL REVENUES FROM FEDERAL SOURCES 1,898,009 2,605,114 1,426,209
TOTAL GRANTS AND ENTITLEMENTS 1,978,348 2,694,684 1,513,344
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 133,514
Revenues from Local Sources:
Local Tax Levy 40-1210 539,427 395,629 516,668
TOTAL REVENUES FROM LOCAL SOURCES 539,427 395,629 516,668
Revenues from State Sources:
Debt Service Aid Type II 40-3160 9,593 5,783 4,848
TOTAL LOCAL REPAYMENT OF DEBT 549,020 534,926 521,516
Actual Revenues (Over)/Under Expenditures -7
TOTAL REPAYMENT OF DEBT 549,013 534,926 521,516
TOTAL REVENUES/SOURCES 66,360,705 70,195,873 68,595,248
PASSAIC - WEST MILFORD TWP
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 18,876,149 18,000,712 18,275,979
Special Education 11-2XX-100-XXX 5,723,652 5,621,897 5,791,782
Basic Skills/Remedial 11-230-100-XXX 628,665 488,725 120,965
Bilingual Education 11-240-100-XXX 73,375 82,869 92,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 58,271 139,720 141,035
School Sponsored Athletics 11-402-100-XXX 707,542 683,433 730,152
Other Supplemental/At-Risk Programs 11-424-XXX-XXX 442,457 346,460 451,910
Support Services:
Tuition 11-000-100-XXX 4,058,939 4,384,671 4,256,687
Attendance and Social Work Services 11-000-211-XXX 131,700 137,580 141,480
Health Services 11-000-213-XXX 665,745 677,004 695,065
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,084,003 1,240,315 1,176,968
Guidance 11-000-218-XXX 1,062,929 1,005,217 831,724
Child Study Teams 11-000-219-XXX 1,967,235 2,026,004 2,057,117
Improvement of Instructional Services 11-000-221-XXX 913,559 652,669 802,831
Educational Media Services - School Library 11-000-222-XXX 663,512 646,409 604,539
Instructional Staff Training Services 11-000-223-XXX 68,328 78,647 69,371
General Administration 11-000-230-XXX 1,108,044 1,180,336 1,100,774
School Administration 11-000-240-XXX 2,627,667 2,705,410 2,495,849
Central Svcs & Admin Info Technology 11-000-25X-XXX 876,929 972,745 957,582
Operation and Maintenance of Plant Services 11-000-26X-XXX 5,699,576 6,051,559 5,978,089
Student Transportation Services 11-000-270-XXX 4,533,433 5,029,198 4,911,264
Personal Services - Employee Benefits 11-XXX-XXX-2XX 11,585,362 12,955,641 14,698,261
Food Services 11-000-310-XXX 45,000 45,000
Total Support Services Expenditures 37,091,961 39,788,405 40,777,601
TOTAL GENERAL CURRENT EXPENSE 63,602,072 65,152,221 66,381,824
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 3,000 1,500
Equipment 12-XXX-XXX-73X 62,301 110,886 135,375
Facilities Acquisition and Construction Services 12-000-4XX-XXX 18,971 1,261,156 41,689
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 150,000 439,000
TOTAL CAPITAL EXPENDITURES 231,272 1,814,042 178,564
OPERATING BUDGET GRAND TOTAL 63,833,344 66,966,263 66,560,388
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 8,306 12,558
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 8,063 2,785 7,415
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 29,119 37,069 37,069
Nonpublic Handicapped Services 20-XXX-XXX-XXX 24,506 33,858 33,858
Nonpublic Nursing Services 20-XXX-XXX-XXX 10,345 3,300 8,793
Total State Projects 72,033 77,012 87,135
Federal Projects:
Title I 20-XXX-XXX-XXX 461,225 578,399 381,650
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,274,648 1,591,097 919,718
Other Special Projects 20-XXX-XXX-XXX 162,136 435,618 124,841
Total Federal Projects 1,898,009 2,605,114 1,426,209
TOTAL GRANTS AND ENTITLEMENTS 1,978,348 2,694,684 1,513,344
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 549,013 534,926 521,516
TOTAL REPAYMENT OF DEBT 549,013 534,926 521,516
Total Expenditures 66,360,705 70,195,873 68,595,248
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 66,360,705 70,195,873 68,595,248
PASSAIC - WEST MILFORD TWP
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 1,461,702 2,009,283 2,008,210 1,258,210
Repayment of Debt 133,507 133,514 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 734,682 590,908 154,908 156,408
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,038,928 1,038,927 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
PASSAIC - WEST MILFORD TWP
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 13161 12998 14109 14129 14583
Total Classroom Instruction 7957 8020 8269 8159 8550
Classroom-Salaries and Benefits 7659 7726 8003 7902 8309
Classroom-General Supplies and Textbooks 275 268 237 228 214
Classroom-Purchased Services and Other 23 25 28 28 27
Total Support Services 1915 2022 2089 2114 2171
Support Services-Salaries and Benefits 1763 1869 1931 1938 2017
Total Administrative Costs 1327 1409 1479 1570 1523
Administration-Salaries and Benefits 1182 1251 1320 1380 1357
Legal Costs 0 21 22 26 20
Total Operations and Maintenance of Plant 1584 1624 1805 1805 1812
Operations & Maintenance of Plant-Salary & Ben. 934 984 1094 1107 1065
Total Food Services Costs 3 11 11 11 0
Total Extracurricular Costs 227 227 255 257 282
Total Equipment Costs 35 16 9 28 35
Employee Benefits as a % of Salaries 29.5 28.7 30.8 32.5 37.0
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.
PASSAIC - WEST MILFORD TWP
Unusual Revenues and Appropriations
_________________________________
Line Number Revenue Source or 11-12 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 Summary
PASSAIC - WEST MILFORD TWP
22a. Estimated Tax Rate Information
____________________________
A. Estimated 11-12 School Tax Rate
________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 50,367,069 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 1,499,382,315 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 3.3592 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 50,883,737 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 1,499,382,315 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 3.3936 (F)
B. Estimated 11-12 Equalized School Tax Rate
__________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 50,367,069 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 3,443,184,019 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.4628 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 50,883,737 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 3,443,184,019 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.4778 (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 145,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 10/18/2010
Ending Date of Contract 06/30/2011
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 5,284
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 284
Retirement Plans 10,222
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days UPON RETIREMENT
Buyback of Vac. Days UPON RETIREMENT
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 Other
Interim Superintendent
Base Annual Salary 95,400
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 11/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 159
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 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
PASSAIC - WEST MILFORD TWP
17. Salaries and Benefits of Certain District Employees
Name Howard Heller
Job Title Coordinator/Dir./Mgr./Supvr.
Director of Special Services
Base Annual Salary 147,720
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 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 7,134
Bonuses 1,000
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 500
Dental Insurance 0
Life Insurance 0
Other Insurances 3,915
Retirement Plans 10,414
Post-Employment Benefits 18,780
Description of:
Buyback of Sick Days 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 5,682
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 79,640
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 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 739
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 3,619
Retirement Plans 5,615
Post-Employment Benefits 9,680
Description of:
Buyback of Sick Days UPON RETIREMENT
Buyback of Vac. Days UPON RETIREMENT
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 Hummer
Job Title Information Technology
Network Systems Engineer
Base Annual Salary 101,321
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 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 95
Retirement Plans 1,570
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days UPON RETIREMENT
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 130,630
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 248
Annual Vacation Days 23
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,155
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 226
Retirement Plans 9,209
Post-Employment Benefits 15,000
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