05/06/2011 BERGEN - MOONACHIE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 222 220 227
Pupils on Roll - Special Full-Time 51 51 56
Subtotal - Pupils On Roll 273 271 283
Private School Placements 3 4 7
Pupils Sent to Other Districts-Reg Prog 85 85 105
Pupils Sent to Other Dists-Spec Ed Prog 22 24 19
Pupils Received 17 17 16
BERGEN - MOONACHIE BORO
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 232,895 252,641
Revenues from Local Sources:
Local Tax Levy 10-1210 6,241,329 6,521,927 6,652,366
Tuition 10-1300 464,317 439,187 417,268
Interest Earned on Capital Reserve Funds 10-1XXX 3,600 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 141,965
Unrestricted Miscellaneous Revenues 10-1XXX 105,529 99,999
SUBTOTAL 6,847,611 7,070,243 7,174,633
Revenues from State Sources:
Extraordinary Aid 10-3131 23,182
Other State Aids 10-3XXX 3,101
Categorical Special Education Aid 10-3132 128,563 197,427 197,427
Categorical Security Aid 10-3177 39,149 22,206 69,130
Adjustment Aid 10-3178 140,615
Categorical Transportation Aid 10-3121 84,301 30,236
SUBTOTAL 418,911 219,633 296,793
Revenues from Federal Sources:
Education Jobs Fund 18-4522 20,049
SUBTOTAL 20,049
Adjustment for Prior Year Encumbrances 139,361
Actual Revenues (Over)/Under Expenditures -215,684
TOTAL OPERATING BUDGET 7,050,838 7,662,132 7,744,116
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 107,127 114,224 97,768
Title II 20-4451-4455 11,443 11,443
Title III 20-4491-4494 2,196 2,196
I.D.E.A. Part B (Handicapped) 20-4420-4429 113,493 160,070 94,591
Other 20-4XXX 13,918
TOTAL REVENUES FROM FEDERAL SOURCES 234,538 287,933 205,998
TOTAL GRANTS AND ENTITLEMENTS 234,538 287,933 205,998
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 363,212 370,535 367,103
TOTAL REVENUES FROM LOCAL SOURCES 363,212 370,535 367,103
TOTAL LOCAL REPAYMENT OF DEBT 363,212 370,535 367,103
TOTAL REPAYMENT OF DEBT 363,212 370,535 367,103
TOTAL REVENUES/SOURCES 7,648,588 8,320,600 8,317,217
BERGEN - MOONACHIE BORO
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 1,767,335 1,646,956 1,603,014
Special Education 11-2XX-100-XXX 436,920 453,674 438,825
Basic Skills/Remedial 11-230-100-XXX 70,910 96,705 79,907
Bilingual Education 11-240-100-XXX 39,806 51,118 51,320
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 23,786 34,724 35,861
Support Services:
Tuition 11-000-100-XXX 1,520,664 1,676,129 2,071,925
Attendance and Social Work Services 11-000-211-XXX 11,813 11,861 12,265
Health Services 11-000-213-XXX 75,339 73,974 76,934
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 203,440 284,652 195,110
Child Study Teams 11-000-219-XXX 278,351 324,577 328,491
Improvement of Instructional Services 11-000-221-XXX 160,749 165,728 154,013
Educational Media Services - School Library 11-000-222-XXX 192,429 154,754 154,915
Instructional Staff Training Services 11-000-223-XXX 7,316 47,094 3,100
General Administration 11-000-230-XXX 179,327 206,713 173,160
School Administration 11-000-240-XXX 104,739 120,904 90,160
Central Svcs & Admin Info Technology 11-000-25X-XXX 129,227 146,726 136,275
Operation and Maintenance of Plant Services 11-000-26X-XXX 499,249 519,382 520,234
Student Transportation Services 11-000-270-XXX 265,557 326,012 333,727
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,045,086 1,247,150 1,251,452
Food Services 11-000-310-XXX 25,017 29,203 27,585
Total Support Services Expenditures 4,698,303 5,334,859 5,529,346
TOTAL GENERAL CURRENT EXPENSE 7,037,060 7,618,036 7,738,273
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 3,600 5,000
Equipment 12-XXX-XXX-73X 6,878 35,846
Facilities Acquisition and Construction Services 12-000-4XX-XXX 6,900 4,650 843
TOTAL CAPITAL EXPENDITURES 13,778 44,096 5,843
OPERATING BUDGET GRAND TOTAL 7,050,838 7,662,132 7,744,116
SPECIAL GRANTS AND ENTITLEMENTS
Title I 20-XXX-XXX-XXX 107,127 114,224 97,768
Federal Projects:
Title II 20-XXX-XXX-XXX 11,443 11,443
Title III 20-XXX-XXX-XXX 2,196 2,196
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 113,493 160,070 94,591
Other Special Projects 20-XXX-XXX-XXX 13,918
Total Federal Projects 234,538 287,933 205,998
TOTAL GRANTS AND ENTITLEMENTS 234,538 287,933 205,998
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 363,212 370,535 367,103
TOTAL REPAYMENT OF DEBT 363,212 370,535 367,103
Total Expenditures 7,648,588 8,320,600 8,317,217
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 7,648,588 8,320,600 8,317,217
BERGEN - MOONACHIE BORO
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 404,088 257,189 253,101 250,000
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 206,672 510,283 713,883 718,883
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 433,661 478,347 249,540 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 - MOONACHIE BORO
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 17871 19262 19005 20870 18978
Total Classroom Instruction 10463 11081 10345 11335 10739
Classroom-Salaries and Benefits 9644 10515 9952 10723 10388
Classroom-General Supplies and Textbooks 713 467 302 477 276
Classroom-Purchased Services and Other 107 100 91 134 75
Total Support Services 3702 3958 4195 4561 3773
Support Services-Salaries and Benefits 2086 2227 2253 2259 1716
Total Administrative Costs 1763 1879 1854 2209 1815
Administration-Salaries and Benefits 1355 1473 1516 1620 1369
Legal Costs 0 71 35 74 71
Total Operations and Maintenance of Plant 1632 2124 2189 2314 2221
Operations & Maintenance of Plant-Salary & Ben. 759 1187 1270 1404 1299
Total Food Services Costs 201 92 101 108 97
Total Extracurricular Costs 97 116 167 179 180
Total Equipment Costs 391 25 0 132 0
Employee Benefits as a % of Salaries 30.5 32.7 38.7 39.5 41.8
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 - MOONACHIE BORO
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 - MOONACHIE BORO
Shared Services -- Description of Shared Services
_________________________________________________
The Moonachie Board of Education utilizes the South Bergen Jointure
Commission for transportation services, Child Study Team services,
physical therapy, occupational therapy, speech therapy, evaluations,
special education tuition and payroll services.
The Borough of Moonachie supplies garbage removal, recycling and
snow plowing services. The Moonachie Board of Education allows the
Borough of Moonachie use of the Robert L. Craig School for their summer
recreation program, town recreation sports programs, after school
activities and various special events during the year.
Educational Data Services bids out supplies and time and material skilled
labor services.
Insurance services are through School Alliance Insurance Fund and South
Bergen Worker's Compansation Fund.
Energy services are through ACES.
Telephone services are through ACT. E-Rate savings are utilized for
telephone and internet related services.
BERGEN - MOONACHIE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,652,366 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 786,494,316 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.8458 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,019,469 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 786,494,316 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.8925 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,652,366 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 722,960,534 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9202 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,019,469 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 722,960,534 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.9709 (L)
BERGEN - MOONACHIE BORO
17. Salaries and Benefits of Certain District Employees
Name Mark Solimo
Job Title Superintendent
Principal
Base Annual Salary 174,113
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2006
Ending Date of Contract 07/02/2011
Annual Work Days 261
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 960
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 1,781
Retirement Plans 0
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days Sick Pay at 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
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
BERGEN - MOONACHIE BORO
17. Salaries and Benefits of Certain District Employees
Name Sue Anne Mather
Job Title Business Administrator
Base Annual Salary 104,500
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 261
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
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 Payment for unused vacation 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 - MOONACHIE BORO
17. Salaries and Benefits of Certain District Employees
Name Kerry Salerno
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 83,600
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 261
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
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 Payment for unused vacation 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