03/26/2008 ESSEX - GLEN RIDGE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1666 1713 1772
Pupils on Roll - Special Full-Time 157 161 161
Pupils on Roll - Special Shared-Time 2 3 4
Private School Placements 14 12 14
Pupils Sent to Other Districts-Reg Prog 1 1
Pupils Sent to Other Dists-Spec Ed Prog 2 3
ESSEX - GLEN RIDGE BORO
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 312,283 543,998
Revenues from Local Sources:
Local Tax Levy 10-1210 21,227,705 22,076,813 23,244,935
Tuition 10-1300 180,517 178,083 162,400
Unrestricted Miscellaneous Revenues 10-1XXX 325,158 147,500 144,200
SUBTOTAL 21,733,380 22,402,396 23,551,535
Revenues from State Sources:
Transportation Aid 10-3120 118,486 118,486
Special Education Aid 10-3130 689,116 689,116
Bilingual Education 10-3140 4,748 4,748
Stabilization Aid 10-3171 33,616 33,616
Extraordinary Aid 10-3131 41,940 42,070
Consolidated Aid 10-3195 100,601 100,601
Additional Formula Aid 10-3196 28,397 59,732
Other State Aids 10-3XXX 83,447 69,525
Categorical Special Education Aid 10-3132 997,265
Categorical Security Aid 10-3177 133,050
Categorical Transportation Aid 10-3121 84,666
SUBTOTAL 1,100,351 1,075,824 1,257,051
Adjustment for Prior Year Encumbrances 595,006
Actual Revenues (Over)/Under Expenditures -708,784
TOTAL OPERATING BUDGET 22,124,947 24,385,509 25,352,584
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,070 10,693
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 301,724 311,552 286,465
Other 20-4XXX 28,443 35,446 30,129
TOTAL REVENUES FROM FEDERAL SOURCES 330,167 346,998 316,594
TOTAL GRANTS AND ENTITLEMENTS 338,237 357,691 316,594
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 5,690 7,683
Transfers from Other Funds 40-5200 7,683
Revenues from Local Sources:
Local Tax Levy 40-1210 949,784 940,745 926,742
TOTAL REVENUES FROM LOCAL SOURCES 949,784 940,745 926,742
TOTAL LOCAL REPAYMENT OF DEBT 957,467 946,435 934,425
Actual Revenues (Over)/Under Expenditures 288
TOTAL REPAYMENT OF DEBT 957,755 946,435 934,425
TOTAL REVENUES/SOURCES 23,420,939 25,689,635 26,603,603
ESSEX - GLEN RIDGE BORO
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 8,622,024 9,296,719 9,689,546
Special Education 11-2XX-100-XXX 1,218,510 1,367,457 1,523,841
Basic Skills/Remedial 11-230-100-XXX 318,548 347,426 363,829
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 128,515 229,613 208,577
School Sponsored Athletics 11-402-100-XXX 541,636 596,557 623,627
Community Services Programs/Operations 11-800-330-XXX 1,526 2,000 2,500
Support Services:
Tuition 11-000-100-XXX 603,765 525,043 637,379
Health Services 11-000-213-XXX 196,859 251,609 284,981
Students - Related & Extraordinary 11-000-216,217 264,592 398,642 437,483
Guidance 11-000-218-XXX 341,271 454,848 446,256
Child Study Teams 11-000-219-XXX 772,399 788,398 823,686
Improvement of Instructional Services 11-000-221-XXX 25,850 40,050 36,650
Educational Media Services - School Library 11-000-222-XXX 389,367 443,330 483,840
Instructional Staff Training Services 11-000-223-XXX 13,351 21,921 23,285
General Administration 11-000-230-XXX 787,456 792,555 777,112
School Administration 11-000-240-XXX 1,275,044 1,411,034 1,454,314
Central Svcs & Admin Info Technology 11-000-25X-XXX 543,316 589,137 610,364
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,232,920 2,466,068 2,434,548
Student Transportation Services 11-000-270-XXX 504,278 549,360 602,278
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,270,174 3,661,199 3,876,488
Total Support Services Expenditures 11,220,642 12,393,194 12,928,664
TOTAL GENERAL CURRENT EXPENSE 22,051,401 24,232,966 25,340,584
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 73,546 152,543 12,000
TOTAL CAPITAL EXPENDITURES 73,546 152,543 12,000
OPERATING BUDGET GRAND TOTAL 22,124,947 24,385,509 25,352,584
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 8,070 10,693
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 301,724 311,552 286,465
Other Special Projects 20-XXX-XXX-XXX 28,443 35,446 30,129
Total Federal Projects 330,167 346,998 316,594
TOTAL GRANTS AND ENTITLEMENTS 338,237 357,691 316,594
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 957,755 946,435 934,425
TOTAL REPAYMENT OF DEBT 957,755 946,435 934,425
Total Expenditures 23,420,939 25,689,635 26,603,603
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 23,420,939 25,689,635 26,603,603
ESSEX - GLEN RIDGE BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 408,934 442,499 475,810 475,810
Repayment of Debt 13,661 13,373 7,683 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 100 69,625 69,625 69,625
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 340,951 856,281 543,998 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
ESSEX - GLEN RIDGE BORO
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10434 11472 12030 12348 12455
Total Classroom Instruction 6145 6730 6970 7116 7274
Classroom-Salaries and Benefits 5873 6295 6608 6598 6909
Classroom-General Supplies and Textbooks 270 433 360 515 363
Classroom-Purchased Services and Other 2 2 3 3 2
Total Support Services 1270 1320 1546 1544 1574
Support Services-Salaries and Benefits 1112 1199 1389 1403 1411
Total Administrative Costs 1408 1655 1693 1731 1712
Administration-Salaries and Benefits 1076 1231 1280 1281 1305
Total Operations and Maintenance of Plant 1227 1330 1297 1430 1379
Operations & Maintenance of Plant-Salary & Ben. 535 576 612 612 646
Total Food Services Costs 0 0
Total Extracurricular Costs 376 428 513 517 504
Total Equipment Costs 9 40 5 81 6
Employee Benefits as a % of Salaries 22.8 22.7 23.2 23.2 23.0
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
ESSEX - GLEN RIDGE BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
ESSEX - GLEN RIDGE BORO
Shared Services -- Description of Shared Services
_________________________________________________
1. The school district is a member of the Alliance for Competitive Energy
Services (ACES) for the purchase of natural gas.
2. The school district is a member of the School Alliance Insurance Fund
(SAIF) a joint insurance fund consisting of school districts
throughout the state for property & casualty, student accident,
school leaders professional liability and excess liability insurance.
3. The school district is a member of the Essex/Morris Workers
Compensation Joint Insurance Fund.
4. The school has contracted with the Essex County Educational Services
Commission to provide the following services:
- special education transportation services
- related special education professional services
5. The school has contracted with the Morris County Educational Services
Commission for Non-Public transportation services.
6. The school district has contracted with the Belleville Board of
Education for transportation services.
7. The school district is a member of the Glen Rock Board of Education
New Jersey Purchasing Cooperative for the following:
- Instructional supplies, furniture and equipment
- Office supplies, furniture and equipment
- Science supplies
- Art supplies
- Athletic supplies and equipment
- Cusodial and Maintenance supplies and equipment
- Time and Material contracts for various repair services
8. The school district and the Borough of Glen Ridge help one another
through the sharing of equipment, maintenance services, snow removal
and the use of our school buses by the Borough when needed. In
addition, the school district has entered into interlocal aggreements
with the Borough for paving of our playgrounds and parking lots
ESSEX - GLEN RIDGE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 23,244,935 (A)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 234,629,485 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 9.9071 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 24,171,677 (D)
Estimated Net Taxable Valuation (as of 10/01/2007 ) 234,629,485 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 10.3021 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 23,244,935 (G)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,520,173,506 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.5291 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 24,171,677 (J)
Estimated Equalized Valuation (as of 10/01/2007 ) 1,520,173,506 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 1.5901 (L)