03/23/2012 UNION - BERKELEY HEIGHTS TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 2576 2545 2536
Pupils on Roll Regular Shared-Time 10 8 10
Pupils on Roll - Special Full-Time 229 233 251
Pupils on Roll - Special Shared-Time 8 8 8
Subtotal - Pupils On Roll 2823 2794 2805
Private School Placements 13 13 12
Pupils Sent to Other Dists-Spec Ed Prog 7 9 14
Pupils Received 264 280 282
UNION - BERKELEY HEIGHTS TWP
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,655,196
Revenues from Local Sources:
Local Tax Levy 10-1210 35,775,842 36,132,822 35,479,061
Tuition 10-1300 4,369,523 4,531,382 4,308,935
Interest Earned on Capital Reserve Funds 10-1XXX 1,704 1,750 1,820
Unrestricted Miscellaneous Revenues 10-1XXX 266,652 425,238 409,119
SUBTOTAL 40,413,721 41,091,192 40,198,935
Revenues from State Sources:
Extraordinary Aid 10-3131 148,674
Other State Aids 10-3XXX 30
Categorical Special Education Aid 10-3132 426,204 974,153
Categorical Security Aid 10-3177 34,714
Categorical Transportation Aid 10-3121 114,303
SUBTOTAL 148,704 426,204 1,123,170
Revenues from Federal Sources:
Education Jobs Fund 18-4522 66,500
SUBTOTAL 66,500
Adjustment for Prior Year Encumbrances 390,336
Actual Revenues (Over)/Under Expenditures -943,646
TOTAL OPERATING BUDGET 39,618,779 41,974,232 42,977,301
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,132 21,341
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 744 831
TOTAL REVENUES FROM STATE SOURCES 744 831
Revenues from Federal Sources:
Title II 20-4451-4455 53,065 36,443 30,977
Title III 20-4491-4494 4,471 4,797 4,077
I.D.E.A. Part B (Handicapped) 20-4420-4429 501,368 506,887 430,854
Other 20-4XXX 177,725 45,738
TOTAL REVENUES FROM FEDERAL SOURCES 736,629 593,865 465,908
TOTAL GRANTS AND ENTITLEMENTS 742,505 616,037 465,908
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 56,425
Revenues from Local Sources:
Local Tax Levy 40-1210 1,677,496 1,627,285 1,699,596
Miscellaneous 40-1XXX 69,000
TOTAL REVENUES FROM LOCAL SOURCES 1,746,496 1,627,285 1,699,596
Revenues from State Sources:
Debt Service Aid Type II 40-3160 612,267 615,885 618,812
TOTAL LOCAL REPAYMENT OF DEBT 2,358,763 2,299,595 2,318,408
TOTAL REPAYMENT OF DEBT 2,358,763 2,299,595 2,318,408
TOTAL REVENUES/SOURCES 42,720,047 44,889,864 45,761,617
UNION - BERKELEY HEIGHTS TWP
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 14,874,235 14,873,278 15,023,339
Special Education 11-2XX-100-XXX 2,939,092 3,290,289 3,383,785
Basic Skills/Remedial 11-230-100-XXX 154,681 185,369 186,782
Bilingual Education 11-240-100-XXX 62,564 114,097 119,837
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 225,059 240,088 230,265
School Sponsored Athletics 11-402-100-XXX 837,566 967,900 990,983
Community Services Programs/Operations 11-800-330-XXX 7,800 7,800 7,956
Support Services:
Tuition 11-000-100-XXX 1,077,125 1,339,992 1,733,529
Attendance and Social Work Services 11-000-211-XXX 44,755 46,850 47,787
Health Services 11-000-213-XXX 547,582 408,141 438,428
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 367,182 374,952 462,380
Guidance 11-000-218-XXX 899,844 950,624 962,320
Child Study Teams 11-000-219-XXX 1,098,774 1,143,162 1,167,316
Improvement of Instructional Services 11-000-221-XXX 814,355 736,739 855,067
Educational Media Services - School Library 11-000-222-XXX 562,953 338,913 354,020
Instructional Staff Training Services 11-000-223-XXX 42,445 55,674 84,942
General Administration 11-000-230-XXX 888,891 1,059,780 953,992
School Administration 11-000-240-XXX 1,642,157 1,824,473 1,676,506
Central Svcs & Admin Info Technology 11-000-25X-XXX 572,833 674,728 620,846
Operation and Maintenance of Plant Services 11-000-26X-XXX 3,107,360 3,234,835 3,050,580
Student Transportation Services 11-000-270-XXX 1,374,941 1,441,638 1,484,517
Personal Services - Employee Benefits 11-XXX-XXX-2XX 6,816,800 8,134,580 7,764,279
Total Support Services Expenditures 19,857,997 21,765,081 21,656,509
TOTAL GENERAL CURRENT EXPENSE 38,958,994 41,443,902 41,599,456
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 300,000 200,000 375,000
Interest Earned on Capital Reserve 10-604 1,704 1,750 1,820
Equipment 12-XXX-XXX-73X 109,593 85,606 183,373
Facilities Acquisition and Construction Services 12-000-4XX-XXX 156,093 150,300 748,152
TOTAL CAPITAL EXPENDITURES 567,390 437,656 1,308,345
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 81,903 60,500 55,000
Total Summer School 81,903 60,500 55,000
TOTAL SPECIAL SCHOOLS 81,903 60,500 55,000
Transfer of Funds to Charter Schools 10-000-100-56X 10,492 32,174 14,500
OPERATING BUDGET GRAND TOTAL 39,618,779 41,974,232 42,977,301
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 5,132 21,341
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 273 342
Nonpublic Nursing Services 20-XXX-XXX-XXX 471 489
Total State Projects 744 831
Federal Projects:
Title II 20-XXX-XXX-XXX 53,065 36,443 30,977
Title III 20-XXX-XXX-XXX 4,471 4,797 4,077
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 501,368 506,887 430,854
Other Special Projects 20-XXX-XXX-XXX 177,725 45,738
Total Federal Projects 736,629 593,865 465,908
TOTAL GRANTS AND ENTITLEMENTS 742,505 616,037 465,908
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,358,763 2,299,595 2,318,408
TOTAL REPAYMENT OF DEBT 2,358,763 2,299,595 2,318,408
Total Expenditures 42,720,047 44,889,864 45,761,617
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
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 42,720,047 44,889,864 45,761,617
UNION - BERKELEY HEIGHTS TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 885,300 935,016 786,342 786,342
Repayment of Debt 56,425 56,425 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 425,496 638,200 839,950 1,216,770
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,035,253 1,655,196 1,655,196 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 0 0
UNION - BERKELEY HEIGHTS TWP
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 13468 13013 13262 13877 13732
Total Classroom Instruction 8204 7978 8137 8517 8493
Classroom-Salaries and Benefits 7854 7705 7878 8230 8197
Classroom-General Supplies and Textbooks 252 169 162 210 212
Classroom-Purchased Services and Other 98 104 96 77 84
Total Support Services 1934 1933 1861 1867 1974
Support Services-Salaries and Benefits 1831 1851 1770 1793 1867
Total Administrative Costs 1385 1337 1415 1573 1429
Administration-Salaries and Benefits 1150 1146 1200 1288 1212
Legal Costs 0 45 34 42 39
Total Operations and Maintenance of Plant 1411 1282 1331 1362 1278
Operations & Maintenance of Plant-Salary & Ben. 903 867 836 873 852
Board Contribution to Food Services 0 0 0 0 0
Total Extracurricular Costs 502 453 485 525 527
Total Equipment Costs 27 39 1 31 66
Employee Benefits as a % of Salaries 25.2 25.2 31.8 29.8 28.1
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2012 Taxpayers' Guide to Education Spending (formerly 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 2011-12
revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget. Total Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
UNION - BERKELEY HEIGHTS TWP
Shared Services -- Description of Shared Services
_________________________________________________
The district is working with other local districts to rpovide profession-
al development opportunitites for staff members.
The district has joined several purchasing co-ops to tak e advantage of
joint purchasing contracts.
The district participates in a workers' comp pool with other schools.
The district participates in ACT, a cooperative purchasing group for
phone service and ACES, a cooperative purchasing group for gas and
electricity.
Transportation for special ed students is coordinated with UCESC and MUJC
and shared with other districts.
The district, the township and a local citizen organization work together
to provide transportation for local recreation programs.
The district and local library have coordinated subscriptions of educa-
tional databases and electronic resources.
The district purchases fuel for amintenance vehicles and buses for the
township.
The district and the township coordinate the purchase of salt for winter
road conditions.
The district and the recreation department and the local sports organizat
ion are working together to make improvements to the athletic fields at
the schools.
UNION - BERKELEY HEIGHTS TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 12-13 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 35,805,942 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 1,781,063,618 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 2.0104 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 37,469,383 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 1,781,063,618 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 2.1038 (F)
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 35,805,942 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 3,269,433,716 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0952 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 37,469,383 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 3,269,433,716 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 1.1461 (L)
UNION - BERKELEY HEIGHTS TWP
17. Salaries and Benefits of Certain District Employees
Name Judith Rattner
Job Title Superintendent
Base Annual Salary 199,351
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 25
Annual Sick Days 13
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,500
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 500
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 10,645
Post-Employment Benefits 68,972
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 3,902
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
UNION - BERKELEY HEIGHTS TWP
17. Salaries and Benefits of Certain District Employees
Name Patricia Qualshie
Job Title Assistant Superintendent
Base Annual Salary 154,975
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 25
Annual Sick Days 13
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 33,101
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
UNION - BERKELEY HEIGHTS TWP
17. Salaries and Benefits of Certain District Employees
Name Donna Felezzola
Job Title Business Administrator
Base Annual Salary 149,040
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 25
Annual Sick Days 13
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 35,063
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
UNION - BERKELEY HEIGHTS TWP
17. Salaries and Benefits of Certain District Employees
Name Mike Skara
Job Title Information Technology
Base Annual Salary 118,671
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 25
Annual Sick Days 13
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 23,785
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
UNION - BERKELEY HEIGHTS TWP
17. Salaries and Benefits of Certain District Employees
Name Thomas Long
Job Title Executive Assistant
Base Annual Salary 98,784
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 25
Annual Sick Days 13
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 29,348
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
UNION - BERKELEY HEIGHTS TWP
17. Salaries and Benefits of Certain District Employees
Name Brant Benson
Job Title Accountant
Base Annual Salary 101,721
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 20
Annual Sick Days 13
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 34,542
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
UNION - BERKELEY HEIGHTS TWP
17. Salaries and Benefits of Certain District Employees
Name Anthony Amiano
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 94,257
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 20
Annual Sick Days 13
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 42,899
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