04/02/2009 SOMERSET - BERNARDS TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 4885 4962 4978
Pupils on Roll Regular Shared-Time 7 6 6
Pupils on Roll - Special Full-Time 610 646 650
Pupils on Roll - Special Shared-Time 2 3 3
Private School Placements 22 27 32
Pupils Sent to Other Districts-Reg Prog 4 4 5
Pupils Sent to Other Dists-Spec Ed Prog 9 7 4
Pupils Received 15 11 11
SOMERSET - BERNARDS TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 3,533,129 1,136,606
Transfers from Other Funds 10-5200 658,508
Revenues from Local Sources:
Local Tax Levy 10-1210 63,779,923 66,837,438 70,156,926
Tuition 10-1300 502,434 517,260 677,733
Transportation Fees from Individuals 10-1410 251,257
Interest Earned on Capital Reserve Funds 10-1XXX 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 292,000 240,000
Unrestricted Miscellaneous Revenues 10-1XXX 477,898 640,240 150,000
SUBTOTAL 65,011,512 68,287,438 71,225,159
Revenues from State Sources:
Transportation Aid 10-3120 967,125
Special Education Aid 10-3130 2,022,369
Bilingual Education 10-3140 52,596
Extraordinary Aid 10-3131 425,618 449,491 650,000
Consolidated Aid 10-3195 298,533
Additional Formula Aid 10-3196 215,771
Other State Aids 10-3XXX 466,908
Categorical Special Education Aid 10-3132 2,945,090 2,693,330
Categorical Security Aid 10-3177 422,273 440,976
Categorical Transportation Aid 10-3121 1,137,714 1,596,025
SUBTOTAL 4,448,920 4,954,568 5,380,331
Adjustment for Prior Year Encumbrances 21,166
Actual Revenues (Over)/Under Expenditures 807,693
TOTAL OPERATING BUDGET 70,926,633 76,796,301 77,742,096
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 159,380
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 252,268
TOTAL REVENUES FROM STATE SOURCES 252,268
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,052,070
Other 20-4XXX 106,341 950,000 1,000,000
TOTAL REVENUES FROM FEDERAL SOURCES 1,158,411 950,000 1,000,000
TOTAL GRANTS AND ENTITLEMENTS 1,570,059 950,000 1,000,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1
Revenues from Local Sources:
Local Tax Levy 40-1210 5,461,181 5,243,926 5,500,706
TOTAL REVENUES FROM LOCAL SOURCES 5,461,181 5,243,926 5,500,706
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,038,703 367,146
TOTAL LOCAL REPAYMENT OF DEBT 5,461,181 6,282,629 5,867,853
TOTAL REPAYMENT OF DEBT 5,461,181 6,282,629 5,867,853
TOTAL REVENUES/SOURCES 77,957,873 84,028,930 84,609,949
SOMERSET - BERNARDS TWP
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 23,355,071 24,780,754 24,950,236
Special Education 11-2XX-100-XXX 7,344,097 8,337,914 8,918,723
Basic Skills/Remedial 11-230-100-XXX 790,308 788,532 598,783
Bilingual Education 11-240-100-XXX 136,077 142,897 150,209
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 536,823 256,867 332,350
School Sponsored Athletics 11-402-100-XXX 849,687 739,282 947,700
Other Supplemental/At-Risk Programs 11-424-XXX-XXX 407,668
Community Services Programs/Operations 11-800-330-XXX 5,296
Support Services:
Tuition 11-000-100-XXX 2,313,922 2,382,142 2,856,513
Health Services 11-000-213-XXX 560,625 626,030 656,387
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,436,198 1,330,686 1,533,840
Guidance 11-000-218-XXX 1,747,867 1,866,371 1,977,983
Child Study Teams 11-000-219-XXX 1,807,627 2,054,807 2,090,207
Improvement of Instructional Services 11-000-221-XXX 737,812 629,079 731,060
Educational Media Services - School Library 11-000-222-XXX 905,004 914,274 983,985
Instructional Staff Training Services 11-000-223-XXX 1,156,133 1,087,437 1,154,840
General Administration 11-000-230-XXX 942,838 980,236 790,752
School Administration 11-000-240-XXX 2,659,460 2,845,408 2,834,576
Central Svcs & Admin Info Technology 11-000-25X-XXX 874,209 1,009,092 1,060,335
Operation and Maintenance of Plant Services 11-000-26X-XXX 9,282,058 8,238,584 8,383,484
Student Transportation Services 11-000-270-XXX 4,125,016 4,243,043 4,399,106
Personal Services - Employee Benefits 11-XXX-XXX-2XX 8,843,327 10,641,190 11,832,359
Food Services 11-000-310-XXX 34,899
Total Support Services Expenditures 37,426,995 38,848,379 41,285,427
TOTAL GENERAL CURRENT EXPENSE 70,444,354 73,894,625 77,591,096
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 500 500
Equipment 12-XXX-XXX-73X 204,481 152,692 150,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX 277,798 2,748,484
TOTAL CAPITAL EXPENDITURES 482,279 2,901,676 151,000
OPERATING BUDGET GRAND TOTAL 70,926,633 76,796,301 77,742,096
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 159,380
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 39,011
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 27,038
Nonpublic Handicapped Services 20-XXX-XXX-XXX 104,413
Nonpublic Nursing Services 20-XXX-XXX-XXX 53,886
Nonpublic Technology Initiative 20-XXX-XXX-XXX 27,920
Total State Projects 252,268
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 1,052,070
Other Special Projects 20-XXX-XXX-XXX 106,341 950,000 1,000,000
Total Federal Projects 1,158,411 950,000 1,000,000
TOTAL GRANTS AND ENTITLEMENTS 1,570,059 950,000 1,000,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 5,461,181 6,282,629 5,867,853
TOTAL REPAYMENT OF DEBT 5,461,181 6,282,629 5,867,853
Total Expenditures 77,957,873 84,028,930 84,609,949
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 77,957,873 84,028,930 84,609,949
SOMERSET - BERNARDS TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 1,704,900 1,418,533 1,418,533 1,418,533
Repayment of Debt 1 1 1 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 56,067 60,746 61,246 61,746
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 4,445,863 4,168,402 1,136,606 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
SOMERSET - BERNARDS TWP
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10841 11610 12119 11980 12487
Total Classroom Instruction 6601 6883 7417 7431 7704
Classroom-Salaries and Benefits 6270 6552 7040 7117 7389
Classroom-General Supplies and Textbooks 267 266 309 269 255
Classroom-Purchased Services and Other 63 66 68 45 60
Total Support Services 1632 1790 1858 1843 1996
Support Services-Salaries and Benefits 1482 1573 1678 1706 1869
Total Administrative Costs 970 941 1002 1022 1014
Administration-Salaries and Benefits 800 786 847 867 906
Total Operations and Maintenance of Plant 1407 1695 1629 1480 1502
Operations & Maintenance of Plant-Salary & Ben. 58 59 65 61 67
Total Food Services Costs 0 6 0 0 0
Total Extracurricular Costs 232 292 213 204 271
Total Equipment Costs 56 37 28 27 27
Employee Benefits as a % of Salaries 21.5 21.1 22.6 23.7 25.2
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 - BERNARDS TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
SOMERSET - BERNARDS TWP
Shared Services -- Description of Shared Services
_________________________________________________
Cooperative purchasing for utilities and other services
Agreement with town for fuel purchasing
Agreement with town for lot and driveway parking
Township engineer provided drawing and design services
SOMERSET - BERNARDS TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 68,497,182 (A)
Estimated Net Taxable Valuation (as of 01/01/2009 ) 6,823,575,000 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.0038 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 73,869,498 (D)
Estimated Net Taxable Valuation (as of 01/01/2009 ) 6,823,575,000 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.0826 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 68,497,182 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 7,296,859,529 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9387 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 73,869,498 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 7,296,859,529 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 1.0123 (L)
SOMERSET - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name Valerie Goger
Job Title Superintendent
Base Annual Salary 200,900
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 240
Annual Vacation Days 25
Annual Sick Days 15
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 22
Description-Other Non-working Days 12 Holidays 10 recess days
Benefits:
Allowances 4,800
Bonuses 5,000
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 2,707
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days 50/day 15000 maximum
Buyback of Vac. Days per diem rate to a maximum
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 - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name Regina Rudolph
Job Title Assistant Superintendent
Base Annual Salary 166,900
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 240
Annual Vacation Days 25
Annual Sick Days 15
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 22
Description-Other Non-working Days 12 Holidays 10 recess days
Benefits:
Allowances 4,434
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 2,635
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days 50/day 12000 maximum
Buyback of Vac. Days per diem rate to a maximum
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 - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name Nick Markarian
Job Title Business Administrator
Base Annual Salary 144,000
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 240
Annual Vacation Days 25
Annual Sick Days 15
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 22
Description-Other Non-working Days 12 Holidays 10 recess days
Benefits:
Allowances 3,215
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 648
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days 50/day 11000 maximum
Buyback of Vac. Days per diem rate to a maximum
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 - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name James Rollo
Job Title Other
Base Annual Salary 106,964
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 17
Description-Other Non-working Days 12 Holidays 5 recess days
Benefits:
Allowances 1,500
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 30/day 5000 maximum
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 - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name Brian Nielsen
Job Title Other
Base Annual Salary 81,178
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 240
Annual Vacation Days 15
Annual Sick Days 15
Annual Personal Days 2
Annual Consulting Days 0
Other Non-working days 12
Description-Other Non-working Days 12 Holidays
Benefits:
Allowances 1,500
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