04/01/2009 BERGEN - NORWOOD BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 553 557 568
Pupils on Roll - Special Full-Time 73 74 74
Private School Placements 2 3
Pupils Sent to Other Dists-Spec Ed Prog 9 13 16
BERGEN - NORWOOD BORO
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 164,127 74,552
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 125,000
Revenues from Local Sources:
Local Tax Levy 10-1210 7,474,160 7,594,400 7,821,472
Tuition 10-1300 2,759
Interest Earned on Capital Reserve Funds 10-1XXX 4,519 250 250
Unrestricted Miscellaneous Revenues 10-1XXX 60,049 46,360 98,880
SUBTOTAL 7,541,487 7,641,010 7,920,602
Revenues from State Sources:
Transportation Aid 10-3120 55,490
Special Education Aid 10-3130 457,301
Stabilization Aid 10-3171 61,099
Extraordinary Aid 10-3131 44,365 136,723 136,723
Consolidated Aid 10-3195 42,770
Additional Formula Aid 10-3196 37,555
Other State Aids 10-3XXX 6,989
Categorical Special Education Aid 10-3132 349,425 367,757
Categorical Security Aid 10-3177 45,843 47,969
Adjustment Aid 10-3178 150,880 110,989
Categorical Transportation Aid 10-3121 56,475 75,908
SUBTOTAL 705,569 739,346 739,346
Adjustment for Prior Year Encumbrances 7,382
Actual Revenues (Over)/Under Expenditures -119,102
TOTAL OPERATING BUDGET 8,127,954 8,676,865 8,734,500
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 111,644 140,681 140,681
TOTAL REVENUES FROM STATE SOURCES 111,644 140,681 140,681
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 176,217 176,217 176,217
Other 20-4XXX 3,888
TOTAL REVENUES FROM FEDERAL SOURCES 180,105 176,217 176,217
TOTAL GRANTS AND ENTITLEMENTS 291,749 316,898 316,898
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 238,415 84,174
Transfers from Other Funds 40-5200 84,173
Revenues from Local Sources:
Local Tax Levy 40-1210 358,664 265,883 422,018
TOTAL REVENUES FROM LOCAL SOURCES 358,664 265,883 422,018
TOTAL LOCAL REPAYMENT OF DEBT 442,837 504,298 506,192
Actual Revenues (Over)/Under Expenditures 58,874
TOTAL REPAYMENT OF DEBT 501,711 504,298 506,192
TOTAL REVENUES/SOURCES 8,921,414 9,498,061 9,557,590
BERGEN - NORWOOD BORO
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 2,932,777 2,942,100 3,115,199
Special Education 11-2XX-100-XXX 524,570 574,219 598,079
Basic Skills/Remedial 11-230-100-XXX 59,819 63,535 67,089
Bilingual Education 11-240-100-XXX 84,670 84,900 87,775
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 84,654 67,975 73,000
Support Services:
Tuition 11-000-100-XXX 533,697 755,262 647,162
Attendance and Social Work Services 11-000-211-XXX 9,104 10,305 9,510
Health Services 11-000-213-XXX 86,207 91,984 97,164
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 267,171 172,464 89,884
Guidance 11-000-218-XXX 76,996 79,385 81,905
Child Study Teams 11-000-219-XXX 296,641 301,695 316,750
Improvement of Instructional Services 11-000-221-XXX 122,095 124,193 124,193
Educational Media Services - School Library 11-000-222-XXX 39,004 52,136 53,933
Instructional Staff Training Services 11-000-223-XXX 17,945 16,100 19,100
General Administration 11-000-230-XXX 340,853 343,174 320,694
School Administration 11-000-240-XXX 222,698 244,986 249,249
Central Svcs & Admin Info Technology 11-000-25X-XXX 218,367 227,882 231,489
Operation and Maintenance of Plant Services 11-000-26X-XXX 815,222 903,688 945,480
Student Transportation Services 11-000-270-XXX 257,463 320,552 330,052
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,134,082 1,173,080 1,274,543
Total Support Services Expenditures 4,437,545 4,816,886 4,791,108
TOTAL GENERAL CURRENT EXPENSE 8,124,035 8,549,615 8,732,250
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 125,000
Interest Earned on Capital Reserve 10-604 250 250
Equipment 12-XXX-XXX-73X 3,919 2,000 2,000
TOTAL CAPITAL EXPENDITURES 3,919 127,250 2,250
OPERATING BUDGET GRAND TOTAL 8,127,954 8,676,865 8,734,500
SPECIAL GRANTS AND ENTITLEMENTS
Nonpublic Textbooks 20-XXX-XXX-XXX 12,911 12,911 12,911
Other State Projects:
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 40,610 52,621 52,621
Nonpublic Handicapped Services 20-XXX-XXX-XXX 30,385 48,076 48,076
Nonpublic Nursing Services 20-XXX-XXX-XXX 17,833 17,833 17,833
Nonpublic Technology Initiative 20-XXX-XXX-XXX 9,240 9,240 9,240
Other Special Projects 20-XXX-XXX-XXX 665
Total State Projects 111,644 140,681 140,681
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 176,217 176,217 176,217
Other Special Projects 20-XXX-XXX-XXX 3,888
Total Federal Projects 180,105 176,217 176,217
TOTAL GRANTS AND ENTITLEMENTS 291,749 316,898 316,898
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 501,711 504,298 506,192
TOTAL REPAYMENT OF DEBT 501,711 504,298 506,192
Total Expenditures 8,921,414 9,498,061 9,557,590
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 8,921,414 9,498,061 9,557,590
BERGEN - NORWOOD BORO
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 314,202 424,710 135,583 104,954
Repayment of Debt 381,463 322,589 84,174 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 7,449 11,968 137,218 137,468
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 211,357 208,050 43,923 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
BERGEN - NORWOOD BORO
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 10452 11611 11740 11844 12079
Total Classroom Instruction 6434 6779 6948 6908 7229
Classroom-Salaries and Benefits 6010 6310 6549 6523 6833
Classroom-General Supplies and Textbooks 404 429 337 322 335
Classroom-Purchased Services and Other 21 40 62 63 62
Total Support Services 1327 1626 1395 1528 1433
Support Services-Salaries and Benefits 1062 1036 1089 1092 1129
Total Administrative Costs 1361 1445 1496 1512 1471
Administration-Salaries and Benefits 1158 1214 1290 1297 1266
Total Operations and Maintenance of Plant 1188 1605 1776 1769 1812
Operations & Maintenance of Plant-Salary & Ben. 677 919 1031 1060 1049
Total Food Services Costs 0 0
Total Extracurricular Costs 143 157 126 126 134
Total Equipment Costs 30 6 3 3 3
Employee Benefits as a % of Salaries 22.8 23.0 23.5 22.6 23.6
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.
BERGEN - NORWOOD BORO
Shared Services -- Description of Shared Services
_________________________________________________
Northern Valley Regional High School (NVRHS):
Transportation routes-regional bidding, Public, Nonpublic, Special Ed
Regional Curriculum training
Bergen County Banking Consortium
NEBC School Boards Insurance Group NESBIG
BERGEN - NORWOOD BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,721,472 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 1,485,990,160 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.5196 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,043,490 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 1,485,990,160 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.5413 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,721,472 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 1,581,082,357 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.4884 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,043,490 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 1,581,082,357 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.5087 (L)
BERGEN - NORWOOD BORO
17. Salaries and Benefits of Certain District Employees
Name Andrew Rose
Job Title Superintendent
Base Annual Salary 163,000
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 10
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,750
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
BERGEN - NORWOOD BORO
17. Salaries and Benefits of Certain District Employees
Name Gary Grembowiec
Job Title Business Administrator
Base Annual Salary 120,200
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 10
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working 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
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
BERGEN - NORWOOD BORO
17. Salaries and Benefits of Certain District Employees
Name Betty Johnson
Job Title Other
Principal
Base Annual Salary 148,000
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract / /
Ending Date of Contract / /
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 10
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,250
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