04/13/2010 SOMERSET - WARREN TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1893 1896 1891
Pupils on Roll - Special Full-Time 312 320 322
Private School Placements 15 12 7
Pupils Sent to Other Dists-Spec Ed Prog 7 5 13
Pupils Received 1
SOMERSET - WARREN TWP
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 338,118 372,501
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 387,000 200,000
Revenues from Local Sources:
Local Tax Levy 10-1210 33,825,780 35,534,274 36,600,302
Tuition 10-1300 84,011 80,000 105,000
Transportation Fees from Individuals 10-1410 85,942 25,000 50,000
Transportation Fees from Other LEAs 10-1420-1440 15,100
Interest Earned on Capital Reserve Funds 10-1XXX 765 2,000 1,000
Other Restricted Miscellaneous Revenues 10-1XXX 126,299 50,000 25,000
Unrestricted Miscellaneous Revenues 10-1XXX 32,000 57,000
SUBTOTAL 34,122,797 35,723,274 36,853,402
Revenues from State Sources:
Extraordinary Aid 10-3131 411,828 210,000 210,000
Other State Aids 10-3XXX 28,466
Categorical Special Education Aid 10-3132 1,257,243 1,274,026 139,398
Categorical Security Aid 10-3177 102,869 169,183
Categorical Transportation Aid 10-3121 589,845 630,469
SUBTOTAL 2,390,251 2,283,678 349,398
Adjustment for Prior Year Encumbrances 194,162
Actual Revenues (Over)/Under Expenditures -286,138
TOTAL OPERATING BUDGET 36,226,910 38,926,232 37,775,301
GRANTS AND ENTITLEMENTS
Tuition - Preschool 20-1310 20,000
Revenues from Local Sources 20-1XXX 96,229
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,237
TOTAL REVENUES FROM STATE SOURCES 1,237
Revenues from Federal Sources:
Title II 20-4451-4455 23,000
Title III 20-4491-4494 7,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 474,790 500,000 470,000
Other 20-4XXX 47,697
TOTAL REVENUES FROM FEDERAL SOURCES 522,487 500,000 500,000
TOTAL GRANTS AND ENTITLEMENTS 619,953 520,000 500,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 2 2
Revenues from Local Sources:
Local Tax Levy 40-1210 1,229,123 656,558 684,394
Miscellaneous 40-1XXX 372,296
TOTAL REVENUES FROM LOCAL SOURCES 1,601,419 656,558 684,394
Revenues from State Sources:
Debt Service Aid Type II 40-3160 357,545 292,874
TOTAL LOCAL REPAYMENT OF DEBT 1,601,419 1,014,105 977,270
Actual Revenues (Over)/Under Expenditures -7
TOTAL REPAYMENT OF DEBT 1,601,412 1,014,105 977,270
TOTAL REVENUES/SOURCES 38,448,275 40,460,337 39,252,571
SOMERSET - WARREN TWP
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 11,892,659 12,460,467 11,982,143
Special Education 11-2XX-100-XXX 3,524,109 3,605,300 3,831,277
Basic Skills/Remedial 11-230-100-XXX 986,696 965,340 1,061,043
Bilingual Education 11-240-100-XXX 178,458 183,181 216,243
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 79,305 88,800 77,900
School Sponsored Athletics 11-402-100-XXX 31,112 40,800 40,700
Support Services:
Tuition 11-000-100-XXX 874,008 960,253 1,098,663
Attendance and Social Work Services 11-000-211-XXX 805 1,000 1,000
Health Services 11-000-213-XXX 379,667 385,592 386,604
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 884,163 934,910 972,817
Guidance 11-000-218-XXX 677,747 665,328 647,180
Child Study Teams 11-000-219-XXX 933,784 953,210 979,068
Improvement of Instructional Services 11-000-221-XXX 228,209 318,387 330,793
Educational Media Services - School Library 11-000-222-XXX 1,029,957 1,079,219 1,130,653
Instructional Staff Training Services 11-000-223-XXX 77,688 102,614 103,559
General Administration 11-000-230-XXX 610,889 593,192 619,350
School Administration 11-000-240-XXX 1,194,427 1,275,475 1,275,426
Central Svcs & Admin Info Technology 11-000-25X-XXX 409,291 426,642 444,670
Operation and Maintenance of Plant Services 11-000-26X-XXX 3,088,012 3,440,708 3,417,843
Student Transportation Services 11-000-270-XXX 1,821,098 1,908,587 1,878,752
Personal Services - Employee Benefits 11-XXX-XXX-2XX 6,098,888 7,537,024 6,901,132
Total Support Services Expenditures 18,308,633 20,582,141 20,187,510
TOTAL GENERAL CURRENT EXPENSE 35,000,972 37,926,029 37,396,816
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 2,000 1,000
Equipment 12-XXX-XXX-73X 515,619 171,326
Facilities Acquisition and Construction Services 12-000-4XX-XXX 580,653 304,966 26,425
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 387,000 200,000
TOTAL CAPITAL EXPENDITURES 1,096,272 865,292 227,425
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 119,138 122,692 146,371
Support Services 13-422-200-XXX 10,528 12,219 4,689
Total Summer School 129,666 134,911 151,060
TOTAL SPECIAL SCHOOLS 129,666 134,911 151,060
OPERATING BUDGET GRAND TOTAL 36,226,910 38,926,232 37,775,301
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 96,229
Preschool Education Aid:
Instruction 20-218-100-XXX 20,000
TOTAL PRESCHOOL EDUCATION AID 20,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 250
Nonpublic Nursing Services 20-XXX-XXX-XXX 849
Nonpublic Technology Initiative 20-XXX-XXX-XXX 138
Total State Projects 1,237 20,000
Federal Projects:
Title II 20-XXX-XXX-XXX 23,000
Title III 20-XXX-XXX-XXX 7,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 474,790 500,000 470,000
Other Special Projects 20-XXX-XXX-XXX 47,697
Total Federal Projects 522,487 500,000 500,000
TOTAL GRANTS AND ENTITLEMENTS 619,953 520,000 500,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,014,105 977,270
Additional State School Building Aid-Ch.177 40-702-510-XXX 1,601,412
Total Additional State School Building Aid 1,601,412
TOTAL REPAYMENT OF DEBT 1,601,412 1,014,105 977,270
Total Expenditures 38,448,275 40,460,337 39,252,571
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
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 38,448,275 40,460,337 39,252,571
SOMERSET - WARREN TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 835,130 956,782 771,782 771,782
Repayment of Debt 14,208 14,215 2 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 987,292 1,488,057 833,543 634,543
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 648,070 710,619 372,501 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
SOMERSET - WARREN TWP
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 13893 14571 15278 15761 15489
Total Classroom Instruction 8975 9329 9712 10019 9759
Classroom-Salaries and Benefits 8566 8920 9340 9635 9471
Classroom-General Supplies and Textbooks 394 389 343 354 270
Classroom-Purchased Services and Other 16 21 29 30 17
Total Support Services 2156 2324 2443 2520 2533
Support Services-Salaries and Benefits 1927 2043 2150 2218 2217
Total Administrative Costs 1152 1214 1255 1295 1295
Administration-Salaries and Benefits 990 1033 1083 1117 1110
Legal Costs 0 0 21 21 21
Total Operations and Maintenance of Plant 1501 1583 1729 1783 1763
Operations & Maintenance of Plant-Salary & Ben. 846 903 962 992 1018
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 55 62 72 74 67
Total Equipment Costs 263 234 39 77 0
Employee Benefits as a % of Salaries 24.6 26.2 30.9 30.9 28.0
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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.
SOMERSET - WARREN TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
SOMERSET - WARREN TWP
Shared Services -- Description of Shared Services
_________________________________________________
The district has an agreement with the Township of Warren for shared
services. The district provides technology services to the Township in
exchange for lanscaping services and rock salt. The distirct also
purchases gasoline and diesel fuel from the Township through an
interlocal agreement.
The District belongs to ACES for energy purchases. The distirct also
belongs numerous purchasing cooperatives.
SOMERSET - WARREN TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 36,067,288 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 4,308,808,548 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.8371 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 36,737,764 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 4,308,808,548 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.8526 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 36,067,288 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 4,533,324,843 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7956 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 36,737,764 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 4,533,324,843 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.8104 (L)
SOMERSET - WARREN TWP
17. Salaries and Benefits of Certain District Employees
Name Dr. James Crisfield
Job Title Superintendent
Base Annual Salary 184,000
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 06/30/2010
Annual Work Days 240
Annual Vacation Days 23
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,080
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
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
SOMERSET - WARREN TWP
17. Salaries and Benefits of Certain District Employees
Name Peter Daquila
Job Title Business Administrator
Base Annual Salary 127,746
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 240
Annual Vacation Days 23
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 600
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
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
SOMERSET - WARREN TWP
17. Salaries and Benefits of Certain District Employees
Name Lance Riegler
Job Title Other
IT Director
Base Annual Salary 113,815
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 240
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,350
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
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
SOMERSET - WARREN TWP
17. Salaries and Benefits of Certain District Employees
Name Tyler Tribelhorn
Job Title Other
Super Buildings & Grounds
Base Annual Salary 89,593
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 240
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,350
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
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