04/07/2011 MORRIS - LINCOLN PARK BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 791 789 816
Pupils on Roll - Special Full-Time 94 98 100
Subtotal - Pupils On Roll 885 887 916
Private School Placements 18 20 22
Pupils Sent to Other Districts-Reg Prog 215 241 307
Pupils Sent to Other Dists-Spec Ed Prog 69 60 54
Pupils Received 14 18 18
Pupils in State Facilities 1
MORRIS - LINCOLN PARK BORO
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 100,709 183,808
Withdrawal from Maint. Reserve 10-310 93,000
Revenues from Local Sources:
Local Tax Levy 10-1210 16,104,842 16,749,035 17,050,518
Tuition 10-1300 17,750 19,000 27,000
Interest Earned on Maintenance Reserve 10-1XXX 4,032
Interest Earned on Capital Reserve Funds 10-1XXX 66
Other Restricted Miscellaneous Revenues 10-1XXX 124 35,000 35,000
Unrestricted Miscellaneous Revenues 10-1XXX 218,896 208,185 208,185
SUBTOTAL 16,345,710 17,011,220 17,320,703
Revenues from State Sources:
Extraordinary Aid 10-3131 157,426 150,000 127,500
Categorical Special Education Aid 10-3132 662,610 650,635 650,635
Categorical Security Aid 10-3177 95,367 100,471 100,471
Adjustment Aid 10-3178 562,882
Categorical Transportation Aid 10-3121 633,385 334,858 525,694
SUBTOTAL 2,111,670 1,235,964 1,404,300
Revenues from Federal Sources:
Education Jobs Fund 18-4522 67,000
SUBTOTAL 67,000
Adjustment for Prior Year Encumbrances 311,756
Actual Revenues (Over)/Under Expenditures -579,479
TOTAL OPERATING BUDGET 17,877,901 18,752,649 18,975,811
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 15,626 11,503 9,778
TOTAL REVENUES FROM STATE SOURCES 15,626 11,503 9,778
Revenues from Federal Sources:
Title I 20-4411-4416 71,123 46,530 39,550
Title II 20-4451-4455 16,223 13,790
Title III 20-4491-4494 7,139 6,068
Title IV 20-4471-4474 1,451 1,233
I.D.E.A. Part B (Handicapped) 20-4420-4429 481,393 153,969 130,874
Other 20-4XXX 23,086
TOTAL REVENUES FROM FEDERAL SOURCES 575,602 225,312 191,515
TOTAL GRANTS AND ENTITLEMENTS 591,228 236,815 201,293
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 7,752 33
Transfers from Other Funds 40-5200 32
Revenues from Local Sources:
Local Tax Levy 40-1210 656,953 682,061 666,959
TOTAL REVENUES FROM LOCAL SOURCES 656,953 682,061 666,959
Revenues from State Sources:
Debt Service Aid Type II 40-3160 74,684 63,598 63,647
TOTAL LOCAL REPAYMENT OF DEBT 731,669 753,411 730,639
Actual Revenues (Over)/Under Expenditures 43,382
TOTAL REPAYMENT OF DEBT 775,051 753,411 730,639
TOTAL REVENUES/SOURCES 19,244,180 19,742,875 19,907,743
MORRIS - LINCOLN PARK 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 3,775,028 3,573,635 3,891,436
Special Education 11-2XX-100-XXX 1,205,462 1,021,832 1,084,298
Basic Skills/Remedial 11-230-100-XXX 270,610 198,595 252,948
Bilingual Education 11-240-100-XXX 89,389 94,315 62,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 35,425 18,600 18,600
School Sponsored Athletics 11-402-100-XXX 35,302 38,890
Other Instructional Programs 11-4XX-100-XXX 61,095 10,584 22,500
Support Services:
Tuition 11-000-100-XXX 5,975,632 7,351,041 6,829,050
Attendance and Social Work Services 11-000-211-XXX 2,000 2,000 2,040
Health Services 11-000-213-XXX 131,785 137,137 138,457
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 153,992 92,012 117,539
Guidance 11-000-218-XXX 149,104 94,791 97,128
Child Study Teams 11-000-219-XXX 605,996 628,940 661,604
Improvement of Instructional Services 11-000-221-XXX 35,927 992
Educational Media Services - School Library 11-000-222-XXX 149,449 6,888 49,417
Instructional Staff Training Services 11-000-223-XXX 1,998 10,200
General Administration 11-000-230-XXX 454,402 509,409 384,858
School Administration 11-000-240-XXX 348,210 398,562 372,762
Central Svcs & Admin Info Technology 11-000-25X-XXX 369,380 430,671 389,475
Operation and Maintenance of Plant Services 11-000-26X-XXX 810,336 1,044,674 1,126,956
Student Transportation Services 11-000-270-XXX 1,270,096 1,257,670 1,319,200
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,897,602 1,858,662 2,104,218
Total Support Services Expenditures 12,355,909 13,813,449 13,602,904
TOTAL GENERAL CURRENT EXPENSE 17,828,220 18,731,010 18,974,076
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 43,847 9,516
Facilities Acquisition and Construction Services 12-000-4XX-XXX 2,983 1,735
TOTAL CAPITAL EXPENDITURES 43,847 12,499 1,735
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 4,589 5,000
Total Summer School 4,589 5,000
Other Special Schools:
Instruction 13-4XX-100-XXX 1,245 4,140
Total Other Special Schools 1,245 4,140
TOTAL SPECIAL SCHOOLS 5,834 9,140
OPERATING BUDGET GRAND TOTAL 17,877,901 18,752,649 18,975,811
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 962
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 5,760 9,778
Nonpublic Handicapped Services 20-XXX-XXX-XXX 13,429 4,035
Nonpublic Nursing Services 20-XXX-XXX-XXX 1,235 1,708
Total State Projects 15,626 11,503 9,778
Federal Projects:
Title I 20-XXX-XXX-XXX 71,123 46,530 39,550
Title II 20-XXX-XXX-XXX 16,223 13,790
Title III 20-XXX-XXX-XXX 7,139 6,068
Title IV 20-XXX-XXX-XXX 1,451 1,233
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 481,393 153,969 130,874
Other Special Projects 20-XXX-XXX-XXX 23,086
Total Federal Projects 575,602 225,312 191,515
TOTAL GRANTS AND ENTITLEMENTS 591,228 236,815 201,293
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 775,051 753,411 730,639
TOTAL REPAYMENT OF DEBT 775,051 753,411 730,639
Total Expenditures 19,244,180 19,742,875 19,907,743
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 19,244,180 19,742,875 19,907,743
MORRIS - LINCOLN PARK 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 805,142 441,620 418,151 368,818
Repayment of Debt 51,167 7,785 33 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 55,840 255,905 255,905 255,905
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 150,000 57,000 57,000
Legal Reserve 91,699 211,715 134,475 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
MORRIS - LINCOLN PARK 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 11535 11843 11233 11411 11817
Total Classroom Instruction 7033 7401 6910 6933 7349
Classroom-Salaries and Benefits 6821 7142 6666 6684 6956
Classroom-General Supplies and Textbooks 152 192 172 176 317
Classroom-Purchased Services and Other 60 67 72 72 76
Total Support Services 1693 1636 1379 1307 1398
Support Services-Salaries and Benefits 1496 1478 1155 1135 1191
Total Administrative Costs 1538 1671 1620 1757 1547
Administration-Salaries and Benefits 1239 1365 1294 1271 1297
Legal Costs 0 60 59 59 40
Total Operations and Maintenance of Plant 1104 1057 1253 1392 1459
Operations & Maintenance of Plant-Salary & Ben. 645 635 632 713 733
Total Food Services Costs 87 0 0 0 0
Total Extracurricular Costs 79 79 27 21 64
Total Equipment Costs 134 49 0 11 0
Employee Benefits as a % of Salaries 24.4 24.7 26.3 27.0 28.9
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.
MORRIS - LINCOLN PARK 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
MORRIS - LINCOLN PARK BORO
Shared Services -- Description of Shared Services_________________________________________________
COOPERATIVE PURCHASING OF SUPPLIES AND MATERIALS WITH EDUCATIONAL SERVICE
COMMISSION OF MORRIS COUNTY
TRANSPORTATION - ESC
NATURAL GAS - ACES
ELECTRICITY - ACES
GAS FOR VEHICLES - BOE & TOWNSHIP
SNOW PLOWING - BOE AND TOWNSHIP
FIELD MAINTENANCE - BOE AND TOWNSHIP
HEALTH AND SAFETY - ESC
MORRIS - LINCOLN PARK BORO
22a. Estimated Tax Rate Information ______________________________
A. Estimated 11-12 School Tax Rate__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 16,899,777 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 1,561,035,700 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.0826 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 17,574,287 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 1,561,035,700 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.1258 (F)
B. Estimated 11-12 Equalized School Tax Rate____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 16,899,777 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 1,561,035,700 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0826 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 17,574,287 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 1,561,035,700 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.1258 (L)
MORRIS - LINCOLN PARK BORO
17. Salaries and Benefits of Certain District Employees
Name James W. Grube
Job Title Superintendent
Base Annual Salary 154,717
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2016
Annual Work Days 260
Annual Vacation Days 24
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,128
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 10,000
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
MORRIS - LINCOLN PARK BORO
17. Salaries and Benefits of Certain District Employees
Name Adrian J. Podzielny
Job Title Business Administrator
Base Annual Salary 122,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 24
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,668
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 20,570
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