03/30/2009 BERGEN - LYNDHURST TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1954 1983 2023
Pupils on Roll Regular Shared-Time 5 7 7
Pupils on Roll - Special Full-Time 265 270 275
Pupils on Roll - Special Shared-Time 2 6 5
Private School Placements 15 16 17
Pupils Sent to Other Districts-Reg Prog 1 2
Pupils Sent to Other Dists-Spec Ed Prog 66 74 77
Pupils Received 1
Pupils in State Facilities 2 1 1
BERGEN - LYNDHURST TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 26,744,034 27,813,795 29,010,751
Tuition 10-1300 4,060
Unrestricted Miscellaneous Revenues 10-1XXX 136,975 243,475 209,557
SUBTOTAL 26,885,069 28,057,270 29,220,308
Revenues from State Sources:
Transportation Aid 10-3120 272,818
Special Education Aid 10-3130 1,300,792
Bilingual Education 10-3140 31,824
Stabilization Aid 10-3171 69,889
Extraordinary Aid 10-3131 125,578 95,063
Consolidated Aid 10-3195 230,631
Additional Formula Aid 10-3196 120,392
Other State Aids 10-3XXX 2,326
Categorical Special Education Aid 10-3132 1,245,273 1,308,440
Equalization Aid 10-3176 845,639 839,321
Categorical Security Aid 10-3177 203,330 241,254
Categorical Transportation Aid 10-3121 203,818 233,948
SUBTOTAL 2,154,250 2,593,123 2,622,963
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,485 16,381
SUBTOTAL 1,485 16,381
Adjustment for Prior Year Encumbrances 30,173
Actual Revenues (Over)/Under Expenditures 178,121
TOTAL OPERATING BUDGET 29,218,925 30,680,566 31,859,652
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 70,928
Other Restricted Entitlements 20-32XX 159,109 167,774 142,608
TOTAL REVENUES FROM STATE SOURCES 230,037 167,774 142,608
Revenues from Federal Sources:
Title I 20-4411-4416 143,584 145,779 87,467
I.D.E.A. Part B (Handicapped) 20-4420-4429 584,003 588,659 529,793
Other 20-4XXX 82,333 83,446 71,052
TOTAL REVENUES FROM FEDERAL SOURCES 809,920 817,884 688,312
TOTAL GRANTS AND ENTITLEMENTS 1,039,957 985,658 830,920
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 2 1
Revenues from Local Sources:
Local Tax Levy 40-1210 758,919 663,496 700,987
TOTAL REVENUES FROM LOCAL SOURCES 758,919 663,496 700,987
TOTAL LOCAL REPAYMENT OF DEBT 758,919 663,498 700,988
Actual Revenues (Over)/Under Expenditures 171
TOTAL REPAYMENT OF DEBT 759,090 663,498 700,988
TOTAL REVENUES/SOURCES 31,017,972 32,329,722 33,391,560
BERGEN - LYNDHURST TWP
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 9,387,950 9,959,054 10,383,133
Special Education 11-2XX-100-XXX 1,447,639 1,519,892 1,563,756
Basic Skills/Remedial 11-230-100-XXX 519,204 541,635 605,009
Bilingual Education 11-240-100-XXX 106,068 107,970 110,941
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 153,243 151,885 157,521
School Sponsored Athletics 11-402-100-XXX 437,549 462,971 481,126
Support Services:
Tuition 11-000-100-XXX 3,723,516 3,938,854 4,273,897
Attendance and Social Work Services 11-000-211-XXX 73,782 83,798 85,737
Health Services 11-000-213-XXX 556,444 600,595 625,489
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 525,075 547,049 552,571
Guidance 11-000-218-XXX 652,995 636,648 683,175
Child Study Teams 11-000-219-XXX 658,789 686,250 708,046
Improvement of Instructional Services 11-000-221-XXX 521,591 538,049 571,647
Educational Media Services - School Library 11-000-222-XXX 107,954 121,499 119,316
Instructional Staff Training Services 11-000-223-XXX 60,671 65,890 66,499
General Administration 11-000-230-XXX 914,452 995,061 1,029,763
School Administration 11-000-240-XXX 1,461,553 1,443,414 1,476,292
Central Svcs & Admin Info Technology 11-000-25X-XXX 373,665 402,486 380,235
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,776,759 2,015,769 1,899,096
Student Transportation Services 11-000-270-XXX 912,586 763,935 777,707
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,563,937 4,891,780 5,123,702
Food Services 11-000-310-XXX 197,000 165,000 167,000
Total Support Services Expenditures 17,080,769 17,896,077 18,540,172
TOTAL GENERAL CURRENT EXPENSE 29,132,422 30,639,484 31,841,658
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 16,296
Facilities Acquisition and Construction Services 12-000-4XX-XXX 69,351 23,586
TOTAL CAPITAL EXPENDITURES 85,647 23,586
Transfer of Funds to Charter Schools 10-000-100-56X 856 17,496 17,994
OPERATING BUDGET GRAND TOTAL 29,218,925 30,680,566 31,859,652
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 70,928
TOTAL INSTRUCTIONAL SUPPLEMENT AID 70,928
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 16,599 14,526 12,347
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 58,089 69,194 58,815
Nonpublic Handicapped Services 20-XXX-XXX-XXX 49,613 54,525 46,346
Nonpublic Nursing Services 20-XXX-XXX-XXX 22,928 19,369 16,464
Nonpublic Technology Initiative 20-XXX-XXX-XXX 11,880 10,160 8,636
Total State Projects 230,037 167,774 142,608
Federal Projects:
Title I 20-XXX-XXX-XXX 143,584 145,779 87,467
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 584,003 588,659 529,793
Other Special Projects 20-XXX-XXX-XXX 82,333 83,446 71,052
Total Federal Projects 809,920 817,884 688,312
TOTAL GRANTS AND ENTITLEMENTS 1,039,957 985,658 830,920
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 759,090 663,498 700,988
TOTAL REPAYMENT OF DEBT 759,090 663,498 700,988
Total Expenditures 31,017,972 32,329,722 33,391,560
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
TOTAL EXPENDITURES NET OF TRANSFERS 31,017,972 32,329,722 33,391,560
BERGEN - LYNDHURST TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 608,043 493,531 493,531 493,531
Repayment of Debt 174 3 1 0
Reserved 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
Reserved for Repayment of Debt 0 0 0 0
BERGEN - LYNDHURST TWP
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10843 11081 11599 11575 11722
Total Classroom Instruction 6361 6463 6832 6765 6933
Classroom-Salaries and Benefits 6053 6207 6562 6505 6665
Classroom-General Supplies and Textbooks 219 180 191 187 188
Classroom-Purchased Services and Other 89 76 80 73 80
Total Support Services 1672 1744 1795 1801 1839
Support Services-Salaries and Benefits 1541 1577 1631 1625 1660
Total Administrative Costs 1480 1486 1494 1514 1513
Administration-Salaries and Benefits 1204 1216 1202 1194 1204
Total Operations and Maintenance of Plant 851 886 986 1003 938
Operations & Maintenance of Plant-Salary & Ben. 416 432 500 515 528
Total Food Services Costs 69 88 67 73 73
Total Extracurricular Costs 314 315 330 326 333
Total Equipment Costs 5 7 0 0 0
Employee Benefits as a % of Salaries 26.1 26.6 26.9 27.2 27.4
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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
Shared Services -- Description of Shared Services
_________________________________________________
1. BULK PURCHASING: EDUCATIONAL DATA SERVICES
BERGEN COUNTY PURCHASING PROGRAM
2. SPECIAL EDUCATION: SOUTH BERGEN JOINTURE COMMISSION
EDUCATION, TRANSPORTATION, SPECIAL SERVICES
3. ENERGY: ACES, ACT
4. INSURANCE: WORKERS' COMPENSATION POOL, SAIF
5. BERGEN COUNTY BANKING CONSORTIUM
6. SHARED SERVICES WITH THE TOWNSHIP OF LYNDHURST:
LYNDHURST RECREATION CENTER/LBOE PRE-K PROGRAM
LYNDHURST COMMUNITY YOUTH CENTER/LBOE OFFICES
LYNDHURST TOWNSHIP BUILDING LEASE/LBOE JEFFERSON COMMUNITY SCHOOL
LYNDHURST TOWNSHIP BUILDING LEASE/LBOE POOL @ LYNDHURST HIGH SCHOOL
BERGEN - LYNDHURST TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 28,412,273 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 3,528,164,401 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.8053 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 29,094,515 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 3,528,164,401 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.8246 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 28,412,273 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 3,416,571,571 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8316 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 29,094,515 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 3,416,571,571 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.8516 (L)
BERGEN - LYNDHURST TWP
17. Salaries and Benefits of Certain District Employees
Name JOSEPH ABATE
Job Title Superintendent
BUSINESS ADMINISTRATOR
Base Annual Salary 186,820
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2006
Ending Date of Contract 06/30/2011
Annual Work Days 240
Annual Vacation Days 30
Annual Sick Days 12
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,579
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 186,821
Description of:
Buyback of Sick Days AS PER CONTRACT-208 DAYS @ DAILY RATE
Buyback of Vac. Days AS PER CONTRACT-30 DAYS @ DAILY RATE
Buyback of Personal Days AS PER CONTRACT-2 DAYS @ DAILY RATE
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 TRACEY STELLATO
Job Title Assistant Superintendent
Base Annual Salary 120,517
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2007
Ending Date of Contract 06/30/2012
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 1,774
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 27,532
Description of:
Buyback of Sick Days AS PER CONTRACT
Buyback of Vac. Days AS PER CONTRACT-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 Other
Base Annual Salary 83,084
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2006
Ending Date of Contract 06/30/2009
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 25,655
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