BERGEN Advertised Enrollments PALISADES PARK ENROLLMENT CATEGORIES October 15, 2012 October 15, 2013 October 15, 2014 Estimated Pupils On Roll Regular Full-Time 1,405 1,441 1,480 Pupils On Roll - Special Full-Time 184 178 194 Subtotal - Pupils On Roll 1,589 1,619 1,674 Private School Placements 3 6 6 Pupils Sent to Other Dists-Spec Ed Prog 14 14 15 Pupils in State Facilities 0 1 0 2014-15 User Friendly Budget Summary Page 1 of 13 Generated on May 15, 2014
BERGEN Advertised Revenues PALISADES PARK Budget Category Operating Budget: Revenues from Local Sources: Account 2012-13 2013-14 Revised 2014-15 Anticipated Local Tax Levy 10-1210 19,330,621 19,533,309 20,065,548 Unrestricted Miscellaneous Revenues 10-1XXX 140,770 40,000 40,000 Interest Earned On Capital Reserve Funds 10-1XXX 1,513 0 960 Subtotal - Revenues From Local Sources 19,472,904 19,573,309 20,106,508 Revenues from State Sources: Categorical Transportation Aid 10-3121 21,215 14,322 14,322 Extraordinary Aid 10-3131 102,814 60,000 40,000 Categorical Special Education Aid 10-3132 938,996 941,377 941,377 Equalization Aid 10-3176 834,505 725,995 725,995 Categorical Security Aid 10-3177 72,191 61,651 61,651 Adjustment Aid 10-3178 0 10,501 10,501 Other State Aids 10-3XXX 0 113,061 146,601 Subtotal - Revenues From State Sources 1,969,721 1,926,907 1,940,447 Revenues from Federal Sources: Medicaid Reimbursement 10-4200 5,139 0 15,683 Subtotal - Revenues From Federal Sources 5,139 0 15,683 Budgeted Fund Balance - Operating Budget 10-303 0 186,974 286,303 Withdraw From Cap Res-Excess Cost & Oth Cap Prj 10-309 0 383,630 0 Adjustment For Prior Year Encumbrances 0 333,980 0 Revenues (Over)/Under Expenditures 579,597 0 0 Total Operating Budget 22,027,361 22,404,800 22,348,941 Grants and Entitlements: Revenues from State Sources: 2014-15 User Friendly Budget Summary Page 2 of 13 Generated on May 15, 2014
BERGEN Advertised Revenues PALISADES PARK Budget Category Account 2012-13 2013-14 Revised 2014-15 Anticipated Other Restricted Entitlements 20-32XX 163,411 154,714 154,714 Total Revenues From State Sources 163,411 154,714 154,714 Revenues from Federal Sources: Title I 20-4411-4416 266,962 362,484 308,111 Title II 20-4451-4455 65,184 65,065 55,305 Title III 20-4491-4494 58,242 75,965 64,570 I.D.E.A. Part B (Handicapped) 20-4420-4429 359,612 358,368 304,613 Other 20-4XXX 18,864 0 0 Total Revenues From Federal Sources 768,864 861,882 732,599 Total Grants And Entitlements 932,275 1,016,596 887,313 Repayment of Debt: Revenues from Local Sources: Local Tax Levy 40-1210 557,377 752,448 611,767 Total Revenues From Local Sources 557,377 752,448 611,767 Total Local Repayment Of Debt 557,377 752,448 611,767 Revenues (Over)/Under Expenditures 65,891 0 0 Total Repayment Of Debt 623,268 752,448 611,767 Total Revenues/Sources 23,582,904 24,173,844 23,848,021 Total Revenues/Sources Net of Transfers 23,582,904 24,173,844 23,848,021 2014-15 User Friendly Budget Summary Page 3 of 13 Generated on May 15, 2014
BERGEN Advertised Appropriations PALISADES PARK Budget Category Account 2012-13 2013-14 Revised 2014-15 Anticipated General Current Expense: Instruction: Regular Programs - Instruction 11-1XX-100-XXX 8,364,974 8,403,029 8,088,789 Special Education - Instruction 11-2XX-100-XXX 1,871,812 1,869,058 1,807,427 Basic Skills/Remedial - Instruction 11-230-100-XXX 229,101 224,444 139,335 Bilingual Education - Instruction 11-240-100-XXX 671,065 649,132 622,546 School-Spon. Co/Extra Curr. Actvts. - Inst 11-401-100-XXX 85,336 115,114 119,073 School-Sponsored Athletics - Instruction 11-402-100-XXX 306,444 316,362 309,856 Support Services: Undistributed Expenditures - Instruction (Tuition) 11-000-100-XXX 1,125,426 1,082,773 1,179,243 Undist. Expend.-Attendance And Social Work 11-000-211-XXX 1,150 3,000 3,000 Undist. Expenditures - Health Services 11-000-213-XXX 236,322 242,407 243,616 Undist. Expend.-Speech, OT, PT And Related Svcs 11-000-216-XXX 92,858 260,869 268,110 Undist. Expenditures - Guidance 11-000-218-XXX 223,758 223,861 238,172 Undist. Expenditures - Child Study Teams 11-000-219-XXX 507,447 510,012 800,068 Undist. Expend.-Improv. Of Inst. Serv. 11-000-221-XXX 1,955 7,000 4,500 Undist. Expend.-Edu. Media Serv./Library 11-000-222-XXX 236,842 197,829 172,385 Undist. Expend.-Instr. Staff Training Serv. 11-000-223-XXX 6,185 15,000 10,000 Undist. Expend.-Support Serv.-Gen. Admin. 11-000-230-XXX 590,662 707,178 590,200 Undist. Expend.-Support Serv.-School Admin. 11-000-240-XXX 1,029,631 1,069,059 1,102,436 Undist. Expend. - Central Services 11-000-251-XXX 353,051 327,133 331,145 Undist. Expend.-Oper. And Maint. Of Plant Serv. 11-000-26X-XXX 1,638,745 1,653,329 1,807,426 Undist. Expend.-Student Transportation Serv. 11-000-270-XXX 305,943 331,466 355,000 Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,658,904 3,733,848 4,059,147 Total Undistributed Expenditures 10,008,879 10,364,764 11,164,448 Total General Current Expense 21,537,611 21,941,903 22,251,474 Capital Expenditures: Equipment 12-XXX-XXX-730 42,520 2,500 12,000 2014-15 User Friendly Budget Summary Page 4 of 13 Generated on May 15, 2014
BERGEN Advertised Appropriations PALISADES PARK Budget Category Account 2012-13 2013-14 Revised 2014-15 Anticipated Facilities Acquisition And Const. Serv. 12-000-400-XXX 163,961 26,430 12,601 Capital Reserve - Transfer To Capital Projects 12-000-400-931 254,590 383,629 0 Interest Deposit To Capital Reserve 10-604 0 0 960 Total Capital Outlay 461,071 412,559 25,561 Transfer Of Funds To Charter Schools 10-000-100-56X 28,679 50,338 71,906 General Fund Grand Total 22,027,361 22,404,800 22,348,941 Special Grants and Entitlements: Other State Projects: Nonpublic Textbooks 20-XXX-XXX-XXX 11,889 14,151 14,151 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 84,132 73,953 73,953 Nonpublic Handicapped Services 20-XXX-XXX-XXX 46,500 41,532 41,532 Nonpublic Nursing Services 20-XXX-XXX-XXX 16,502 19,918 19,918 Nonpublic Technology Initiative 20-XXX-XXX-XXX 4,388 5,160 5,160 Total Other State Projects 163,411 154,714 154,714 Total State Projects 20-XXX-XXX-XXX 163,411 154,714 154,714 Federal Projects: Title I 20-XXX-XXX-XXX 266,962 362,484 308,111 Title II 20-XXX-XXX-XXX 65,184 65,065 55,305 Title III 20-XXX-XXX-XXX 58,242 75,965 64,570 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 359,612 358,368 304,613 Other 20-XXX-XXX-XXX 18,864 0 0 Total Federal Projects 20-XXX-XXX-XXX 768,864 861,882 732,599 Total Special Revenue Funds 932,275 1,016,596 887,313 Repayment of Debt: Total Regular Debt Service 40-701-510-XXX 623,268 752,448 611,767 Total Debt Service Funds 623,268 752,448 611,767 Total Expenditures/Appropriations 23,582,904 24,173,844 23,848,021 Total Expenditures Net of Transfers 23,582,904 24,173,844 23,848,021 2014-15 User Friendly Budget Summary Page 5 of 13 Generated on May 15, 2014
BERGEN Advertised Recapitulation of Balances PALISADES PARK Unrestricted: Budget Category Audited Balance 6-30-2012 Audited Balance 6-30-2013 Estimated Balance 6-30-2014 Estimated Balance 6-30-2015 --General Operating Budget 669,304 539,798 483,361 441,417 --Repayment of Debt -113,219-179,110-65,891-65,891 Restricted for Specific Purposes- General Operating Budget: --Capital Reserve 1,076,211 823,134 439,504 440,464 --Adult Education Programs 0 0 0 0 --Maintenance Reserve 0 0 0 0 --Legal Reserve 148,231 374,896 244,359 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 2014-15 User Friendly Budget Summary Page 6 of 13 Generated on May 15, 2014
BERGEN Advertised Per Pupil Cost Calculations PALISADES PARK Per Pupil Cost Calculations 2011-12 Costs 2012-13 Costs 2013-14 Original Budget 2013-14 Revised Budget 2014-15 Proposed Budget Total Budgetary Comparative Per Pupil Cost $11,742 $12,807 $12,163 $12,778 $12,470 Total Classroom Instruction $8,078 $8,762 $8,247 $8,594 $8,107 Classroom-Salaries and Benefits $7,556 $8,202 $7,751 $8,000 $7,711 Classroom-General Supplies and Textbooks $374 $344 $259 $334 $245 Classroom-Purchased Services $148 $217 $237 $260 $151 Total Support Services $905 $1,021 $926 $1,092 $1,285 Support Services-Salaries and Benefits $862 $929 $838 $887 $1,089 Total Administrative Costs $1,331 $1,478 $1,427 $1,541 $1,469 Administration Salaries and Benefits $1,063 $1,092 $1,113 $1,130 $1,149 Total Operations and Maintenance of Plant $1,120 $1,186 $1,186 $1,164 $1,232 Operations and Maintenance-Salaries and Benefits $675 $709 $646 $661 $671 Board Contribution to Food Services $0 $0 $0 $0 $0 Total Extracurricular Costs $237 $295 $313 $320 $312 Total Equipment Costs $87 $27 $0 $2 $7 Legal Costs $41 $36 $35 $36 $38 Employee Benefits as a percentage of salaries* 26.33% 26.24% 28.48% 26.84% 28.81% *Does not include pension and social security paid by the State on-behalf of the district. **Federal and State funds in the blended resource school-based budgets. The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the Taxpayers' Guide to Education Spending (formerly the Comparative Spending Guide) and can be found on the Department of Education's Internet website: http://www.state.nj.us/education/guide/. This publication is also available in the board office and public libraries. The same calculations were performed using the 2013-14 revised appropriations and the 2014-15 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 comparative per pupil cost, although all components are not shown. 2014-15 User Friendly Budget Summary Page 7 of 13 Generated on May 15, 2014
BERGEN Unusual Revenues and Appropriations PALISADES PARK Item Line Number Source Amount Explanation 1 300 Summer Rental of High School to Korean School 25000.00 rent 1 765 Non public textbooks 14151.00 aid for non public school for books 1 500 Below Adequacy Aid 146601.00 Received from State included in State aid 2 300 Sunday Rental of Lindbergh School to Korean Group 15000.00 rent 2 765 Chapter 192/193 for non public school students 115485.00 aid for non public school students with needs 3 765 Non Public School Nurse 19918.00 aid for non public school for a part time nurse 4 765 Non Public School Technology Aid 5160.00 aid for non public school to purchase technology 2014-15 User Friendly Budget Summary Page 8 of 13 Generated on May 15, 2014
BERGEN Shared Services PALISADES PARK Shared Service Category Type Shared Service Category Description Amount Spent (Optional) Others We consolidated some athletic activities with Leonia BOE such as football, swimming and wrestling. 0.00 Transportation Services, including Fuel Cliffside Park BOE provides some transportation for our PreK disabled syudents 0.00 Municipal/Public Works Boro of Palisades Park provides snow removal, salting and landscaping of grounds and fields 0.00 Insurance Coverages and Benefits We are in the SOBER workman's compensation pool 0.00 2014-15 User Friendly Budget Summary Page 9 of 13 Generated on May 15, 2014
BERGEN Estimated Tax Rate Information PALISADES PARK A. Estimated 14-15 School Tax Rate WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS (A) General Fund School Levy 20,065,548 (B) Estimated Net Taxable Valuation (as of 10/01/13) 2,302,831,064 (C) Estimated 14-15 General Fund School Tax Rate=(A)/(B)x100 0.8713 WITH REPAYMENT OF DEBT AND ADJUSTMENTS (D) Total School Levy 20,677,315 (E) Estimated Net Taxable Valuation (as of 10/01/13) 2,302,831,064 (F) Estimated 14-15 Total School Tax Rate=(D)/(E)x100 0.8979 ----------------------------------------------------------- B. Estimated 14-15 Equalized School Tax Rate WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS (G) General Fund School Levy 20,065,548 (H) Estimated Equalized Valuation (as of 10/01/13) 2,450,292,418 (I) Estimated 14-15 Equalized General Fund School Tax Rate=(G)/(H)x100 0.8189 WITH REPAYMENT OF DEBT AND ADJUSTMENTS (J) Total School Levy 20,677,315 (K) Estimated Equalized Valuation (as of 10/01/13) 2,450,292,418 (L) Estimated 14-15 Equalized Total School Tax Rate=(J)/(K)x100 0.8439 ----------------------------------------------------------- 2014-15 User Friendly Budget Summary Page 10 of 13 Generated on May 15, 2014
BERGEN Employee Contract List for District PALISADES PARK NAME=Dr Joseph Cirillo CATEGORY MEASURE Job Title Superintendent Job Title II Base Annual Salary Amount $150,000 Full-Time Equivalent (FTE) 1.0 Shared with Another District? N Shared County Shared District Job Title Other District Member of Collective Bargaining Unit (CBU)? N Beginning Date of Contract 09/01/13 End Date of Contract 06/30/17 Contracted Number of Annual Work Days 240 Contracted Number of Annual Vacation Days 25 Contracted Number of Annual Sick Days 15 Contracted Number of Annual Personal Days 4 Contracted Number of Annual Consulting Days 0 Number of Other Contracted Non-Working Days 0 Description of Other Contracted Non-Working Days Total Allowances Amount 4500 Total Bonuses Amount 0 Total Stipends Amount 0 District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) 0 District Contributions Above Teacher Contract for Retirement Plans 0 Total Contractual Post-Employment Benefit Amount 15000 Contractual Post-Employment Benefit Description of Payout of Sick days Max payout for unused sick days upon retirement Contractual Post-Employment Benefit Description of Payout of Vacation days No payout for unused vacation days upon retirement Contractual Post-Employment Benefit Description of Payout of Personal days No payout for unused personal days upon retirement Contractual Post-Employment Benefit Description of Other Benefits 1 Contractual Post-Employment Benefit Description of Other Benefits 2 Contractual Post-Employment Benefit Description of Other Benefits 3 2014-15 User Friendly Budget Summary Page 11 of 13 Generated on May 15, 2014
BERGEN Employee Contract List for District PALISADES PARK NAME=Dr Joseph Cirillo CATEGORY MEASURE Total Other/In-Kind Remuneration Amount 0 Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 2 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 3 Additional Comment 1 Additional Comment 2 Additional Comment 3 NAME=Eulalia Gillis CATEGORY MEASURE Job Title Business Administrator Job Title II Base Annual Salary Amount $101,855 Full-Time Equivalent (FTE) 1.0 Shared with Another District? N Shared County Shared District Job Title Other District Member of Collective Bargaining Unit (CBU)? N Beginning Date of Contract 07/01/13 End Date of Contract 06/30/14 Contracted Number of Annual Work Days 240 Contracted Number of Annual Vacation Days 23 Contracted Number of Annual Sick Days 13 Contracted Number of Annual Personal Days 3 Contracted Number of Annual Consulting Days 0 Number of Other Contracted Non-Working Days 0 2014-15 User Friendly Budget Summary Page 12 of 13 Generated on May 15, 2014
BERGEN Employee Contract List for District PALISADES PARK NAME=Eulalia Gillis CATEGORY MEASURE Description of Other Contracted Non-Working Days Total Allowances Amount 0 Total Bonuses Amount 0 Total Stipends Amount 0 District Contributions Above Teacher Contract for Insurance (Health, Dental, Life, Other) 0 District Contributions Above Teacher Contract for Retirement Plans 0 Total Contractual Post-Employment Benefit Amount 15000 Contractual Post-Employment Benefit Description of Payout of Sick days Maximum payment for unused sick days Contractual Post-Employment Benefit Description of Payout of Vacation days No payment for unused vacation days Contractual Post-Employment Benefit Description of Payout of Personal days No payment for unused personal days Contractual Post-Employment Benefit Description of Other Benefits 1 Contractual Post-Employment Benefit Description of Other Benefits 2 Contractual Post-Employment Benefit Description of Other Benefits 3 Total Other/In-Kind Remuneration Amount 0 Description of Other/In-Kind Remuneration Annual Option to Buyback Sick Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Vacation Time in Cash Description of Other/In-Kind Remuneration Annual Option to Buyback Personal Time in Cash Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 1 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 2 Description of Other/In-Kind Remuneration Annual Option to Other Remuneration 3 Additional Comment 1 Additional Comment 2 Additional Comment 3 2014-15 User Friendly Budget Summary Page 13 of 13 Generated on May 15, 2014