08/17/2011 SOMERSET - BERNARDS TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 5021 4972 4999
Pupils on Roll Regular Shared-Time 6 9 3
Pupils on Roll - Special Full-Time 646 660 663
Pupils on Roll - Special Shared-Time 5 3 3
Subtotal - Pupils On Roll 5678 5644 5668
Private School Placements 30 33 39
Pupils Sent to Other Districts-Reg Prog 2 1 3
Pupils Sent to Other Dists-Spec Ed Prog 5 6 6
Pupils Received 11 16 15
SOMERSET - BERNARDS TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 2,238,113 3,059,078
Transfers from Other Funds 10-5200 209
Revenues from Local Sources:
Local Tax Levy 10-1210 70,156,926 72,910,723 74,368,937
Tuition 10-1300 691,186 810,104 816,111
Transportation Fees from Individuals 10-1410 272,498
Interest Earned on Capital Reserve Funds 10-1XXX 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 270,000 275,000
Unrestricted Miscellaneous Revenues 10-1XXX 330,344 47,620 148,120
SUBTOTAL 71,451,454 74,038,947 75,608,168
Revenues from State Sources:
Extraordinary Aid 10-3131 2,285,463 1,716,760 1,700,000
Other State Aids 10-3XXX 59,928
Categorical Special Education Aid 10-3132 1,771,893 847,891 2,402,733
Categorical Security Aid 10-3177 286,634
Categorical Transportation Aid 10-3121 1,037,416
SUBTOTAL 5,441,334 2,564,651 4,102,733
Revenues from Federal Sources:
Education Jobs Fund 18-4522 156,767
SUBTOTAL 156,767
Adjustment for Prior Year Encumbrances 768,084
Actual Revenues (Over)/Under Expenditures -948,280
TOTAL OPERATING BUDGET 75,944,717 79,609,795 82,926,746
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 95,336
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 229,013
TOTAL REVENUES FROM STATE SOURCES 229,013
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 2,273,494
Other 20-4XXX 88,902 1,050,000 1,050,000
TOTAL REVENUES FROM FEDERAL SOURCES 2,362,396 1,050,000 1,050,000
TOTAL GRANTS AND ENTITLEMENTS 2,686,745 1,050,000 1,050,000
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 5,500,706 5,591,242 5,766,182
TOTAL REVENUES FROM LOCAL SOURCES 5,500,706 5,591,242 5,766,182
Revenues from State Sources:
Debt Service Aid Type II 40-3160 367,146 317,074 342,440
TOTAL LOCAL REPAYMENT OF DEBT 5,867,852 5,908,316 6,108,622
TOTAL REPAYMENT OF DEBT 5,867,852 5,908,316 6,108,622
TOTAL REVENUES/SOURCES 84,499,314 86,568,111 90,085,368
SOMERSET - BERNARDS TWP
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 24,599,296 24,214,069 24,820,425
Special Education 11-2XX-100-XXX 8,968,604 8,494,439 8,386,534
Basic Skills/Remedial 11-230-100-XXX 578,392 522,015 521,515
Bilingual Education 11-240-100-XXX 149,961 151,840 150,940
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 345,574 328,253 306,282
School Sponsored Athletics 11-402-100-XXX 929,520 1,027,090 1,018,901
Other Supplemental/At-Risk Programs 11-424-XXX-XXX 493,419 541,278 545,674
Support Services:
Tuition 11-000-100-XXX 2,680,778 3,266,540 3,246,946
Health Services 11-000-213-XXX 657,019 628,916 632,402
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 1,428,598 1,602,766 1,679,040
Guidance 11-000-218-XXX 1,972,546 1,987,686 2,087,020
Child Study Teams 11-000-219-XXX 1,821,918 1,923,393 1,944,040
Improvement of Instructional Services 11-000-221-XXX 759,047 712,463 775,249
Educational Media Services - School Library 11-000-222-XXX 891,153 843,585 857,464
Instructional Staff Training Services 11-000-223-XXX 1,050,646 1,071,196 1,075,144
General Administration 11-000-230-XXX 926,229 955,164 875,297
School Administration 11-000-240-XXX 3,011,454 3,266,252 3,242,215
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,066,825 1,118,362 1,099,067
Operation and Maintenance of Plant Services 11-000-26X-XXX 7,101,641 8,951,572 8,926,486
Student Transportation Services 11-000-270-XXX 3,976,834 5,028,987 5,153,294
Personal Services - Employee Benefits 11-XXX-XXX-2XX 12,319,262 12,214,986 12,699,460
Total Support Services Expenditures 39,663,950 43,571,868 44,293,124
TOTAL GENERAL CURRENT EXPENSE 75,728,716 78,850,852 80,043,395
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 500
Equipment 12-XXX-XXX-73X 146,153 244,633 107,260
Facilities Acquisition and Construction Services 12-000-4XX-XXX 69,848 513,810 2,776,091
TOTAL CAPITAL EXPENDITURES 216,001 758,943 2,883,351
OPERATING BUDGET GRAND TOTAL 75,944,717 79,609,795 82,926,746
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 95,336
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 41,990
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 73,596
Nonpublic Handicapped Services 20-XXX-XXX-XXX 94,170
Nonpublic Nursing Services 20-XXX-XXX-XXX 19,257
Total State Projects 229,013
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 2,273,494
Other Special Projects 20-XXX-XXX-XXX 88,902 1,050,000 1,050,000
Total Federal Projects 2,362,396 1,050,000 1,050,000
TOTAL GRANTS AND ENTITLEMENTS 2,686,745 1,050,000 1,050,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 5,867,852 5,908,316 6,108,622
TOTAL REPAYMENT OF DEBT 5,867,852 5,908,316 6,108,622
Total Expenditures 84,499,314 86,568,111 90,085,368
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 84,499,314 86,568,111 90,085,368
SOMERSET - BERNARDS TWP
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 3,553,831 3,708,898 3,202,580 1,567,117
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 61,246 61,746 62,246 62,246
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 2,873,386 3,155,410 1,423,615 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 - BERNARDS TWP
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 12042 12123 12411 12513 12646
Total Classroom Instruction 7361 7650 7561 7531 7634
Classroom-Salaries and Benefits 7074 7311 7231 7188 7181
Classroom-General Supplies and Textbooks 248 305 279 291 402
Classroom-Purchased Services and Other 40 33 51 53 51
Total Support Services 1831 1875 1880 1935 2001
Support Services-Salaries and Benefits 1706 1747 1766 1802 1860
Total Administrative Costs 1013 1067 1122 1157 1137
Administration-Salaries and Benefits 864 929 1019 1002 1001
Legal Costs 0 18 12 24 18
Total Operations and Maintenance of Plant 1513 1261 1568 1602 1590
Operations & Maintenance of Plant-Salary & Ben. 60 66 66 67 67
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 324 270 281 288 283
Total Equipment Costs 21 26 30 43 19
Employee Benefits as a % of Salaries 22.7 26.7 27.8 26.7 27.7
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.
SOMERSET - BERNARDS TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
SOMERSET - BERNARDS TWP
Shared Services -- Description of Shared Services
_________________________________________________
The district has a shared service agreement with Bernards Township. The
district allows the township to use the school facilities and the town
provides plowing services. The town also provides fuel for vehicles,
site and engineering work, and the use of some township owned
equipment.
SOMERSET - BERNARDS TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 73,639,830 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 6,385,261,097 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 1.1533 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 79,318,542 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 6,385,261,097 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 1.2422 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 73,639,830 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 7,019,372,411 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.0491 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 79,318,542 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 7,019,372,411 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.1300 (L)
SOMERSET - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name Valerie Goger
Job Title Superintendent
Base Annual Salary 217,300
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 11/01/2010
Ending Date of Contract 06/30/2014
Annual Work Days 260
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 School holidays
Benefits:
Allowances 1,690
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 17,870
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 51,375
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 - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name Regina Rudolph
Job Title Assistant Superintendent
Base Annual Salary 177,915
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 260
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 School holidays
Benefits:
Allowances 1,100
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 17,870
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 41,630
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 - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name Nick Markarian
Job Title Business Administrator
Base Annual Salary 153,750
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 260
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 School holidays
Benefits:
Allowances 1,710
Bonuses 4,250
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 17,870
Dental Insurance 0
Life Insurance 0
Other Insurances 2,996
Retirement Plans 0
Post-Employment Benefits 34,274
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 - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name James Rollo
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 110,975
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 260
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 School holidays
Benefits:
Allowances 720
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 17,391
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 5,000
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 - BERNARDS TWP
17. Salaries and Benefits of Certain District Employees
Name Brian Nielsen
Job Title Information Technology
Base Annual Salary 81,178
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 260
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 School holidays
Benefits:
Allowances 600
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 16,963
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