07/13/2011 UNION - LINDEN CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 5198 5123 5133
Pupils on Roll Regular Shared-Time 45 58 62
Pupils on Roll - Special Full-Time 837 789 794
Pupils on Roll - Special Shared-Time 40 50 45
Subtotal - Pupils On Roll 6120 6020 6034
Private School Placements 109 99 109
Pupils Sent to Other Districts-Reg Prog 1 1 169
Pupils Sent to Other Dists-Spec Ed Prog 54 53 76
Pupils Received 1 3
Pupils in State Facilities 16 14 11
UNION - LINDEN CITY
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 3,500,000 3,000,000
Withdrawal from Cap Res-for Local Share 10-307 1,000,000 1,000,000
Withdrawal from Maint. Reserve 10-310 400,000 26,669
Revenues from Local Sources:
Local Tax Levy 10-1210 74,190,234 77,779,082 78,533,587
Tuition 10-1300 24,437 45,987
Interest Earned on Current Expense Emergency Res 10-1XXX 2,102 1,275 64
Interest Earned on Maintenance Reserve 10-1XXX 972 590 2
Interest Earned on Capital Reserve Funds 10-1XXX 10,063 6,570 2,027
Unrestricted Miscellaneous Revenues 10-1XXX 419,418 500,000 400,000
SUBTOTAL 74,647,226 78,287,517 78,981,667
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 1,209
Extraordinary Aid 10-3131 670,784 750,000
Categorical Special Education Aid 10-3132 3,463,819 1,023,816 3,398,099
Equalization Aid 10-3176 12,510,022 16,925,156 15,582,253
Categorical Security Aid 10-3177 1,682,512
Categorical Transportation Aid 10-3121 1,103,137
SUBTOTAL 19,431,483 18,698,972 18,980,352
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 222,263 116,903 120,930
Equalization Aid - ARRA ESF 16-4520 2,947,512
Equalization Aid - ARRA GSF 17-4521 114,103
Education Jobs Fund 18-4522 765,544
SUBTOTAL 3,283,878 116,903 886,474
Adjustment for Prior Year Encumbrances 2,573,516
Actual Revenues (Over)/Under Expenditures -2,237,484
TOTAL OPERATING BUDGET 95,125,103 104,576,908 102,875,162
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 118,079 100,000 85,000
Revenues from State Sources:
Preschool Education Aid 20-3218 1,140,841 2,021,175 2,084,056
Other Restricted Entitlements 20-32XX 305,096 194,804 165,581
TOTAL REVENUES FROM STATE SOURCES 1,445,937 2,215,979 2,249,637
Revenues from Federal Sources:
Title I 20-4411-4416 1,434,142 1,061,972 1,024,490
Title II 20-4451-4455 229,725 195,266
Title III 20-4491-4494 77,112 65,545
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,558,410 1,507,810 1,281,639
Vocational Education 20-4430 47,000
Adult Basic Education 20-4440 118,901 113,000 96,050
Other 20-4XXX 1,377,337 1,003,097 721,116
TOTAL REVENUES FROM FEDERAL SOURCES 5,535,790 3,992,716 3,384,106
TOTAL GRANTS AND ENTITLEMENTS 7,099,806 6,308,695 5,718,743
TOTAL REVENUES/SOURCES 102,224,909 110,885,603 108,593,905
UNION - LINDEN CITY
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 26,718,489 27,159,065 26,909,312
Special Education 11-2XX-100-XXX 7,504,533 7,361,206 7,609,054
Basic Skills/Remedial 11-230-100-XXX 714,074 437,177 506,677
Bilingual Education 11-240-100-XXX 1,460,741 1,377,058 1,278,058
Vocational Programs - Local 11-3XX-100-XXX 905,149 804,988 810,288
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 163,748 306,226 311,405
School Sponsored Athletics 11-402-100-XXX 728,481 705,720 688,540
Before/After School Programs 11-421-XXX-XXX 44,807 44,807 5,000
Alternative Education Programs - Instructional 11-423-XXX-XXX 158,738 160,000 160,000
Support Services:
Tuition 11-000-100-XXX 9,445,718 11,485,408 10,841,986
Attendance and Social Work Services 11-000-211-XXX 112,175 82,746 84,422
Health Services 11-000-213-XXX 1,107,900 1,179,788 1,213,471
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 756,646 830,703 760,405
Guidance 11-000-218-XXX 1,062,549 1,036,826 989,974
Child Study Teams 11-000-219-XXX 2,450,122 2,497,884 2,807,756
Improvement of Instructional Services 11-000-221-XXX 2,218,554 2,169,492 2,472,482
Educational Media Services - School Library 11-000-222-XXX 987,657 793,281 805,283
Instructional Staff Training Services 11-000-223-XXX 62,429 100,481 79,285
General Administration 11-000-230-XXX 1,332,886 2,019,955 1,741,137
School Administration 11-000-240-XXX 3,319,566 3,371,384 3,458,620
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,753,459 2,075,545 1,898,664
Interest Earned on Maintenance Reserve 10-606 590 2
Operation and Maintenance of Plant Services 11-000-26X-XXX 9,162,532 10,922,192 10,244,139
Student Transportation Services 11-000-270-XXX 3,905,707 5,006,992 4,923,935
Interest Earned on Current Expense Emergency Res 10-607 1,275 64
Personal Services - Employee Benefits 11-XXX-XXX-2XX 15,227,706 17,204,314 18,194,893
Total Support Services Expenditures 52,905,606 60,776,991 60,516,452
TOTAL GENERAL CURRENT EXPENSE 91,304,366 99,135,103 98,794,852
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 1,250,000
Interest Earned on Capital Reserve 10-604 10,063 6,570 2,027
Equipment 12-XXX-XXX-73X 118,601 194,769 285,059
Facilities Acquisition and Construction Services 12-000-4XX-XXX 2,303,584 4,069,902 2,653,497
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 1,000,000 1,000,000
TOTAL CAPITAL EXPENDITURES 3,682,248 5,271,241 3,940,583
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 113,849 151,080 139,727
Total Summer School 113,849 151,080 139,727
TOTAL SPECIAL SCHOOLS 113,849 151,080 139,727
Transfer of Funds to Charter Schools 10-000-100-56X 24,640 19,484
OPERATING BUDGET GRAND TOTAL 95,125,103 104,576,908 102,875,162
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 118,079 100,000 85,000
Preschool Education Aid:
Instruction 20-218-100-XXX 961,555 1,738,473 1,786,095
Support Services 20-218-200-XXX 179,286 282,702 297,961
TOTAL PRESCHOOL EDUCATION AID 1,140,841 2,021,175 2,084,056
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 12,288 12,107 10,290
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 195,298 106,742 90,730
Nonpublic Handicapped Services 20-XXX-XXX-XXX 82,610 61,609 52,367
Nonpublic Nursing Services 20-XXX-XXX-XXX 14,900 14,346 12,194
Total State Projects 1,445,937 2,215,979 2,249,637
Federal Projects:
Title I 20-XXX-XXX-XXX 1,434,142 1,061,972 1,024,490
Title II 20-XXX-XXX-XXX 229,725 195,266
Title III 20-XXX-XXX-XXX 77,112 65,545
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 2,558,410 1,507,810 1,281,639
Vocational Education 20-XXX-XXX-XXX 47,000
Adult Basic Education 20-XXX-XXX-XXX 118,901 113,000 96,050
Other Special Projects 20-XXX-XXX-XXX 1,377,337 1,003,097 721,116
Total Federal Projects 5,535,790 3,992,716 3,384,106
TOTAL GRANTS AND ENTITLEMENTS 7,099,806 6,308,695 5,718,743
Total Expenditures 102,224,909 110,885,603 108,593,905
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 102,224,909 110,885,603 108,593,905
UNION - LINDEN CITY
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 943 957,280 3,000,000 0
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 3,884,301 5,144,364 4,150,934 3,152,961
Adult Education Programs 0 0 0 0
Maintenance Reserve 425,697 426,669 27,259 592
Legal Reserve 4,500,000 3,500,000 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 920,388 922,489 923,764 923,828
Restricted for Repayment of Debt 0 0 0 0
UNION - LINDEN CITY
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 12677 12501 13581 14089 14213
Total Classroom Instruction 7738 8020 8250 8499 8594
Classroom-Salaries and Benefits 7357 7784 7898 8124 8261
Classroom-General Supplies and Textbooks 283 148 224 232 195
Classroom-Purchased Services and Other 97 88 127 142 139
Total Support Services 1711 1830 1836 1877 2011
Support Services-Salaries and Benefits 1521 1654 1599 1627 1753
Total Administrative Costs 1301 1218 1354 1410 1401
Administration-Salaries and Benefits 992 1011 1050 1095 1101
Legal Costs 0 37 49 50 46
Total Operations and Maintenance of Plant 1755 1738 1931 2088 1986
Operations & Maintenance of Plant-Salary & Ben. 1049 1053 1043 1071 1085
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 153 175 200 205 206
Total Equipment Costs 20 20 29 33 48
Employee Benefits as a % of Salaries 27.5 27.4 31.7 31.5 32.8
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.
UNION - LINDEN CITY
Shared Services -- Description of Shared Services
_________________________________________________
The following are services shared with the City of Linden and the Linden
Board of Education:
Garbage Removal/Recycling
Gasoline for vehicles
Maintenance/Use of Athletic Fields
Facility usage for Summer Recreation Programs
UNION - LINDEN CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 78,156,335 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 2,793,697,705 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 2.7976 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 78,156,335 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 2,793,697,705 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 2.7976 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 78,156,335 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 5,775,244,120 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.3533 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 78,156,335 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 5,775,244,120 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.3533 (L)
UNION - LINDEN CITY
17. Salaries and Benefits of Certain District Employees
Name Rocco G. Tomazic, Ed.D.
Job Title Superintendent
Base Annual Salary 196,852
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 01/01/2009
Ending Date of Contract 12/31/2012
Annual Work Days 261
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,810
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 34,496
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 - LINDEN CITY
17. Salaries and Benefits of Certain District Employees
Name Diana Braisted
Job Title Assistant Superintendent
Base Annual Salary 150,525
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 261
Annual Vacation Days 23
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,682
Bonuses 1,200
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 17,895
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 - LINDEN CITY
17. Salaries and Benefits of Certain District Employees
Name Kathleen A. Gaylord
Job Title Business Administrator
Board Secretary
Base Annual Salary 157,732
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 261
Annual Vacation Days 23
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,650
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 4,000
Post-Employment Benefits 18,033
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 - LINDEN CITY
17. Salaries and Benefits of Certain District Employees
Name Lawrence Miranda
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 116,175
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 240
Annual Vacation Days 23
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 649
Bonuses 1,050
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 17,234
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 2,234
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 - LINDEN CITY
17. Salaries and Benefits of Certain District Employees
Name Janet Tuohy
Job Title Information Technology
Base Annual Salary 86,794
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 240
Annual Vacation Days 16
Annual Sick Days 12
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 126
Description of:
Buyback of Sick Days 72.00 per diem no cap
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 150
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments