03/22/2010 BERGEN - WOOD-RIDGE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1030 1004 1052
Pupils on Roll - Special Full-Time 165 160 130
Pupils on Roll - Special Shared-Time 1
Private School Placements 7 8 11
Pupils Sent to Other Dists-Spec Ed Prog 37 30 43
Pupils Received 109 103 106
BERGEN - WOOD-RIDGE BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 200,000 538,484
Revenues from Local Sources:
Local Tax Levy 10-1210 12,341,718 12,807,191 13,563,859
Tuition 10-1300 1,125,316 1,190,896 1,212,386
Interest Earned on Capital Reserve Funds 10-1XXX 1,654 3,400 2,000
Other Restricted Miscellaneous Revenues 10-1XXX 127,860
Unrestricted Miscellaneous Revenues 10-1XXX 246,537 125,000 149,960
SUBTOTAL 13,715,225 14,126,487 15,056,065
Revenues from State Sources:
Extraordinary Aid 10-3131 171,401
Categorical Special Education Aid 10-3132 620,160 661,962 80,262
Equalization Aid 10-3176 182,522 178,875 232,261
Categorical Security Aid 10-3177 50,134 102,107
Categorical Transportation Aid 10-3121 79,919 99,429
SUBTOTAL 1,104,136 1,042,373 312,523
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 7,126
Equalization Aid - ARRA ESF 16-4520 38,173
Equalization Aid - ARRA GSF 17-4521 1,478
SUBTOTAL 7,126 39,651
Adjustment for Prior Year Encumbrances 65,578
Actual Revenues (Over)/Under Expenditures -357,004
TOTAL OPERATING BUDGET 14,469,483 15,474,089 15,907,072
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 906 844
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 103,943 128,083 108,870
TOTAL REVENUES FROM STATE SOURCES 103,943 128,083 108,870
Revenues from Federal Sources:
Title I 20-4411-4416 25,576 106,972 51,621
Title II 20-4451-4455 17,238
Title III 20-4491-4494 11,950
I.D.E.A. Part B (Handicapped) 20-4420-4429 257,776 258,591 219,802
Other 20-4XXX 15,619 300,871
TOTAL REVENUES FROM FEDERAL SOURCES 298,971 666,434 300,611
TOTAL GRANTS AND ENTITLEMENTS 403,820 795,361 409,481
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 82,790 26,255
Revenues from Local Sources:
Local Tax Levy 40-1210 424,904 396,133 453,918
Miscellaneous 40-1XXX 26,251
TOTAL REVENUES FROM LOCAL SOURCES 451,155 396,133 453,918
TOTAL LOCAL REPAYMENT OF DEBT 451,155 478,923 480,173
Actual Revenues (Over)/Under Expenditures 53,923
TOTAL REPAYMENT OF DEBT 505,078 478,923 480,173
TOTAL REVENUES/SOURCES 15,378,381 16,748,373 16,796,726
BERGEN - WOOD-RIDGE 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 4,576,897 4,818,758 4,481,069
Special Education 11-2XX-100-XXX 858,475 917,499 916,244
Basic Skills/Remedial 11-230-100-XXX 244,942 241,792 329,349
Bilingual Education 11-240-100-XXX 51,150 54,002 55,317
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 69,325 114,050 127,860
School Sponsored Athletics 11-402-100-XXX 354,571 334,144 300,610
Other Instructional Programs 11-4XX-100-XXX 642 1,200 1,200
Summer School 11-422-XXX-XXX 1,100
Support Services:
Tuition 11-000-100-XXX 1,674,339 1,742,920 2,092,087
Attendance and Social Work Services 11-000-211-XXX 2,000
Health Services 11-000-213-XXX 142,334 150,497 152,826
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 505,369 492,632 477,660
Guidance 11-000-218-XXX 292,366 331,191 350,599
Child Study Teams 11-000-219-XXX 253,469 270,391 244,264
Improvement of Instructional Services 11-000-221-XXX 59,561 55,314 57,860
Educational Media Services - School Library 11-000-222-XXX 139,997 180,531 164,466
Instructional Staff Training Services 11-000-223-XXX 9,750 11,000 11,000
General Administration 11-000-230-XXX 426,104 481,887 431,832
School Administration 11-000-240-XXX 624,762 623,043 650,902
Central Svcs & Admin Info Technology 11-000-25X-XXX 358,289 432,483 411,511
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,507,362 1,532,928 1,585,173
Student Transportation Services 11-000-270-XXX 538,575 589,500 582,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,768,486 2,032,072 2,393,414
Total Support Services Expenditures 8,300,763 8,928,389 9,605,594
TOTAL GENERAL CURRENT EXPENSE 14,456,765 15,410,934 15,817,243
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 3,400 2,000
Equipment 12-XXX-XXX-73X 2,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 10,718 9,680 37,056
TOTAL CAPITAL EXPENDITURES 12,718 13,080 39,056
Transfer of Funds to Charter Schools 10-000-100-56X 50,075 50,773
OPERATING BUDGET GRAND TOTAL 14,469,483 15,474,089 15,907,072
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 906 844
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 9,665 10,351 8,798
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 42,315 48,118 40,900
Nonpublic Handicapped Services 20-XXX-XXX-XXX 33,849 51,593 43,854
Nonpublic Nursing Services 20-XXX-XXX-XXX 13,047 12,275 10,434
Nonpublic Technology Initiative 20-XXX-XXX-XXX 5,067 5,746 4,884
Total State Projects 103,943 128,083 108,870
Federal Projects:
Title I 20-XXX-XXX-XXX 25,576 106,972 51,621
Title II 20-XXX-XXX-XXX 17,238
Title III 20-XXX-XXX-XXX 11,950
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 257,776 258,591 219,802
Other Special Projects 20-XXX-XXX-XXX 15,619 300,871
Total Federal Projects 298,971 666,434 300,611
TOTAL GRANTS AND ENTITLEMENTS 403,820 795,361 409,481
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 505,078 478,923 480,173
TOTAL REPAYMENT OF DEBT 505,078 478,923 480,173
Total Expenditures 15,378,381 16,748,373 16,796,726
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 15,378,381 16,748,373 16,796,726
BERGEN - WOOD-RIDGE 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 451,444 489,390 289,390 289,390
Repayment of Debt 162,968 109,045 26,255 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 135,295 76,949 80,349 82,349
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 538,484 538,484 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 100,000 100,000 100,000 100,000
Restricted for Repayment of Debt 0 0 0 0
BERGEN - WOOD-RIDGE 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 10223 10336 10674 11318 11176
Total Classroom Instruction 5661 5797 6105 6350 6210
Classroom-Salaries and Benefits 5454 5492 5818 6044 5991
Classroom-General Supplies and Textbooks 119 165 134 183 120
Classroom-Purchased Services and Other 89 141 154 123 99
Total Support Services 1403 1345 1347 1487 1474
Support Services-Salaries and Benefits 1001 922 965 1040 1083
Total Administrative Costs 1374 1380 1388 1551 1538
Administration-Salaries and Benefits 1101 1092 1142 1184 1239
Legal Costs 0 0 21 27 34
Total Operations and Maintenance of Plant 1416 1402 1449 1479 1515
Operations & Maintenance of Plant-Salary & Ben. 778 745 773 816 774
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 364 407 381 446 434
Total Equipment Costs 0 2 0 0 0
Employee Benefits as a % of Salaries 22.5 21.1 24.3 22.9 27.5
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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.
BERGEN - WOOD-RIDGE 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
BERGEN - WOOD-RIDGE BORO
Shared Services -- Description of Shared Services
_________________________________________________
Interlocal agreement with Borough of Wood-Ridge to purchase fuel for
district vehicles at reduced cost.
Membership in South Bergen Jointure Commmission for pooled rates on
transportation costs for special education students.
Membership in South Bergen Jointure Commission for pooled rates on
tuition costs for special education students.
Shared services agreement with South Bergen Jointure Commission for
speech, physical therapy and occupational therapy services.
Sahred services agreement with South Bergen Jointure Commission for
provision of a transitional counselor.
Agreement with Educational Data Services for bidding services with other
school district on purchase of school supplies and varied services.
Agreement with Carlstadt-East Rutherford School District to share
transportation services with surronding distritcs for ou of district
students.
Membership in Bergen County Banking Consortium to gain higher interest
payments on deposits and lower banking costs for the district.
Agreement with Bergen County Center on Alcohol and Drug Resources to
share Student Assistance Counselor with other districts.
Member in ACES for natural gas purchases.
Member in ACT for telephone services.
BERGEN - WOOD-RIDGE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 13,188,317 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 781,580,880 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.6874 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,613,343 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 781,580,880 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.7418 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 13,188,317 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,290,027,638 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0223 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 13,613,343 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,290,027,638 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 1.0553 (L)
BERGEN - WOOD-RIDGE BORO
17. Salaries and Benefits of Certain District Employees
Name Dr. Elaine Giugliano
Job Title Superintendent
Base Annual Salary 166,466
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 09/16/2008
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 26
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,064
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,500
Retirement Plans 0
Post-Employment Benefits 10,000
Description of:
Buyback of Sick Days Sick day buy back at end of contract
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
BERGEN - WOOD-RIDGE BORO
17. Salaries and Benefits of Certain District Employees
Name Thomas Perez
Job Title Business Administrator
Base Annual Salary 103,750
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 260
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,776
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