03/21/2011 BERGEN - LYNDHURST TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2019 2013 2075
Pupils on Roll Regular Shared-Time 1 4
Pupils on Roll - Special Full-Time 280 317 303
Pupils on Roll - Special Shared-Time 3 5 4
Subtotal - Pupils On Roll 2303 2339 2382
Private School Placements 20 22 19
Pupils Sent to Other Districts-Reg Prog 2 1
Pupils Sent to Other Dists-Spec Ed Prog 77 41 40
BERGEN - LYNDHURST TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 35,371
Revenues from Local Sources:
Local Tax Levy 10-1210 29,010,751 31,120,940 32,331,219
Unrestricted Miscellaneous Revenues 10-1XXX 262,370 97,706 103,375
SUBTOTAL 29,273,121 31,218,646 32,434,594
Revenues from State Sources:
Extraordinary Aid 10-3131 229,199 186,275 100,000
Categorical Special Education Aid 10-3132 1,232,476 325,300 1,335,538
Equalization Aid 10-3176 790,588 706,592 14,951
Categorical Security Aid 10-3177 227,243
Categorical Transportation Aid 10-3121 220,364
SUBTOTAL 2,699,870 1,218,167 1,450,489
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 28,957 24,341 33,107
Equalization Aid - ARRA ESF 16-4520 146,616
Equalization Aid - ARRA GSF 17-4521 5,676
SUBTOTAL 181,249 24,341 33,107
Adjustment for Prior Year Encumbrances 124,864
Actual Revenues (Over)/Under Expenditures -76,604
TOTAL OPERATING BUDGET 32,077,636 32,586,018 33,953,561
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 143,563 158,815 152,639
TOTAL REVENUES FROM STATE SOURCES 143,563 158,815 152,639
Revenues from Federal Sources:
Title I 20-4411-4416 218,355 206,992 124,195
Title II 20-4451-4455 67,686 57,573
Title III 20-4491-4494 13,469 11,449
I.D.E.A. Part B (Handicapped) 20-4420-4429 601,515 615,440 553,897
Other 20-4XXX 733,260
TOTAL REVENUES FROM FEDERAL SOURCES 1,553,130 903,587 747,114
TOTAL GRANTS AND ENTITLEMENTS 1,696,693 1,062,402 899,753
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 700,987 686,813 672,098
TOTAL REVENUES FROM LOCAL SOURCES 700,987 686,813 672,098
TOTAL LOCAL REPAYMENT OF DEBT 700,987 686,813 672,098
Actual Revenues (Over)/Under Expenditures 1
TOTAL REPAYMENT OF DEBT 700,988 686,813 672,098
TOTAL REVENUES/SOURCES 34,475,317 34,335,233 35,525,412
BERGEN - LYNDHURST 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 9,919,547 9,816,750 10,181,873
Special Education 11-2XX-100-XXX 1,665,755 2,314,240 2,385,934
Basic Skills/Remedial 11-230-100-XXX 516,898 481,935 585,895
Bilingual Education 11-240-100-XXX 111,418 118,100 124,880
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 167,481 146,366 151,462
School Sponsored Athletics 11-402-100-XXX 487,349 488,330 518,883
Other Instructional Programs 11-4XX-100-XXX 500
Alternative Education Programs - Instructional 11-423-XXX-XXX 500 500
Support Services:
Tuition 11-000-100-XXX 4,286,863 3,343,681 3,210,477
Attendance and Social Work Services 11-000-211-XXX 44,922 32,804 34,864
Health Services 11-000-213-XXX 585,717 547,366 547,450
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 530,070 662,657 668,506
Guidance 11-000-218-XXX 718,033 748,502 765,964
Child Study Teams 11-000-219-XXX 662,917 639,120 689,817
Improvement of Instructional Services 11-000-221-XXX 688,241 816,195 854,483
Educational Media Services - School Library 11-000-222-XXX 111,429 111,805 118,705
Instructional Staff Training Services 11-000-223-XXX 66,265 69,909 71,557
General Administration 11-000-230-XXX 992,475 994,139 887,555
School Administration 11-000-240-XXX 1,498,398 1,514,955 1,591,873
Central Svcs & Admin Info Technology 11-000-25X-XXX 389,200 570,799 567,279
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,848,139 2,343,726 2,419,581
Student Transportation Services 11-000-270-XXX 903,699 851,328 800,529
Personal Services - Employee Benefits 11-XXX-XXX-2XX 5,365,152 5,571,445 6,523,428
Food Services 11-000-310-XXX 218,000 235,000 235,000
Total Support Services Expenditures 18,909,520 19,053,431 19,987,068
TOTAL GENERAL CURRENT EXPENSE 31,778,468 32,419,652 33,936,495
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 22,399
Facilities Acquisition and Construction Services 12-000-4XX-XXX 258,775 158,895 17,066
TOTAL CAPITAL EXPENDITURES 281,174 158,895 17,066
Transfer of Funds to Charter Schools 10-000-100-56X 17,994 7,471
OPERATING BUDGET GRAND TOTAL 32,077,636 32,586,018 33,953,561
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 16,731 15,290 12,997
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 66,114 67,684 72,032
Nonpublic Handicapped Services 20-XXX-XXX-XXX 40,878 57,724 52,211
Nonpublic Nursing Services 20-XXX-XXX-XXX 19,840 18,117 15,399
Total State Projects 143,563 158,815 152,639
Federal Projects:
Title I 20-XXX-XXX-XXX 218,355 206,992 124,195
Title II 20-XXX-XXX-XXX 67,686 57,573
Title III 20-XXX-XXX-XXX 13,469 11,449
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 601,515 615,440 553,897
Other Special Projects 20-XXX-XXX-XXX 733,260
Total Federal Projects 1,553,130 903,587 747,114
TOTAL GRANTS AND ENTITLEMENTS 1,696,693 1,062,402 899,753
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 700,988 686,813 672,098
TOTAL REPAYMENT OF DEBT 700,988 686,813 672,098
Total Expenditures 34,475,317 34,335,233 35,525,412
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 34,475,317 34,335,233 35,525,412
BERGEN - LYNDHURST 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 318,948 679,894 679,894 644,523
Repayment of Debt 1 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 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
BERGEN - LYNDHURST 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 10245 11543 11719 12173 12655
Total Classroom Instruction 6022 6756 6749 6966 7317
Classroom-Salaries and Benefits 5800 6517 6531 6726 7134
Classroom-General Supplies and Textbooks 162 223 165 214 163
Classroom-Purchased Services and Other 60 16 52 25 20
Total Support Services 1616 1862 1821 1945 2022
Support Services-Salaries and Benefits 1456 1719 1685 1740 1829
Total Administrative Costs 1323 1529 1569 1603 1601
Administration-Salaries and Benefits 1069 1253 1272 1264 1319
Legal Costs 0 63 58 87 59
Total Operations and Maintenance of Plant 809 925 1096 1131 1162
Operations & Maintenance of Plant-Salary & Ben. 473 552 538 567 596
Total Food Services Costs 81 95 84 101 99
Total Extracurricular Costs 309 344 312 330 350
Total Equipment Costs 0 10 0 0 0
Employee Benefits as a % of Salaries 26.5 28.9 27.7 29.0 32.2
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.
BERGEN - LYNDHURST 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
BERGEN - LYNDHURST TWP
Shared Services -- Description of Shared Services
_________________________________________________
1. BULK PURCHASING: EDUCATIONAL DATA SERVICES
BERGEN COUNTY PURCHASING PROGRAM
MIDDLESEX REGIONAL EDUCATIONAL SERVICES COMMISSION
2. SPECIAL EDUCATION: SOUTH BERGEN JOINTURE COMMISSION FOR EDUCATION,
TRANSPORTATION, RELATED SERVICES
3. ENERGY: ACT; ACES
4. INSURANCE: WORKERS' COMPENSATION POOL; SAIF
5. BERGEN COUNTY BANKING CONSORTIUM
6. SHARED SERVICES WITH THE TOWNSHIP OF LYNDHURST:
LYNDHURST RECREATION CENTER/PRE-K PROGRAM
LYNDHURST COMMUNITY YOUTH CENTER/LBOE OFFICES
LYNDHURST TOWNSHIP BUILDING LEASE/LBOE-JEFFERSON COMMUNITY SCHOOL
LYNDHURST TOWNSHIP BUILDING LEASE-POOL @ LYNDHURST HIGH SCHOOL
LYNDHURST TOWNSHIP/LBOE - CUSTODIAL/MAINTENANCE SERVICES
BERGEN - LYNDHURST TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 31,726,080 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 3,503,307,716 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.9056 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 32,405,535 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 3,503,307,716 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.9250 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 31,726,080 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 3,377,569,707 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9393 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 32,405,535 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 3,377,569,707 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.9594 (L)
BERGEN - LYNDHURST TWP
17. Salaries and Benefits of Certain District Employees
Name TRACEY MARINELLI
Job Title Superintendent
Base Annual Salary 160,000
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 07/01/2013
Annual Work Days 240
Annual Vacation Days 15
Annual Sick Days 12
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,464
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 9,231
Description of:
Buyback of Sick Days
Buyback of Vac. Days 15 DAYS @ DAILY RATE
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 - LYNDHURST TWP
17. Salaries and Benefits of Certain District Employees
Name LINDA VUONO
Job Title Executive Assistant
Base Annual Salary 90,783
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 06/30/2012
Annual Work Days 240
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 2
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 29,457
Description of:
Buyback of Sick Days AS PER CONTRACT
Buyback of Vac. Days AS PER CONTRACT 25 DAYS @ DAILY RATE
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 - LYNDHURST TWP
17. Salaries and Benefits of Certain District Employees
Name JACQUELINE RUANE
Job Title Executive Assistant
Base Annual Salary 75,142
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 06/30/2012
Annual Work Days 240
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 2
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 29,266
Description of:
Buyback of Sick Days AS PER CONTRACT
Buyback of Vac. Days AS PER CONTRACT 25 DAYS @ DAILY RATE
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