05/27/2009 PASSAIC - RINGWOOD BORO
 
 Advertised Enrollments
 
 ENROLLMENT CATEGORY October 15, 2007 October 15, 2008  October 15, 2009
 Actual Actual Estimated
 
 Pupils on Roll Regular Full-Time 1199 1133 1100
 
 
  Pupils on Roll - Special Full-Time 179 227 231
 
 Private School Placements 12 12 13
 
 
 Pupils Sent to Other Dists-Spec Ed Prog 4 3 1
 Pupils Received 8 7 5
 
 
  PASSAIC - RINGWOOD BORO
 
 Advertised Revenues
 
 Budget Category Account 2007-08 2008-09 2009-10
  Actual Revised Anticipated
 OPERATING BUDGET
 Withdrawal from Cap Res-for Local Share 10-307 77,664
 
 Revenues from Local Sources: 
 Local Tax Levy 10-1210 14,152,624 15,029,689 15,282,478
 Other Local Governmental Units - Restricted  10-12XX 60,000 68,905
 Tuition 10-1300 754,211 777,984 486,240
 Transportation Fees from Individuals  10-1410 340,752
 Transportation Fees from Other LEAs 10-1420-1440 450,000 437,264
 Interest Earned on Capital Reserve Funds 10-1XXX 11,080 12,000 7,500
 Other Restricted Miscellaneous Revenues 10-1XXX 100,000 75,000
 Unrestricted Miscellaneous Revenues 10-1XXX 202,533 95,000 91,900
 SUBTOTAL 15,461,200 16,524,673 16,449,287
 
 Revenues from State Sources: 
 Core Curriculum Standards Aid 10-3111 237,625
 Transportation Aid 10-3120 487,419
 Special Education Aid 10-3130  736,496
 Bilingual Education 10-3140 12,794
 Stabilization Aid 10-3171 1,651,007
 Extraordinary Aid  10-3131 63,420 121,859 121,859
 Consolidated Aid 10-3195 165,129
 Additional Formula Aid 10-3196 200,390
 Other State Aids 10-3XXX 8,640
 Categorical Special Education Aid 10-3132 702,139 716,082
 Equalization Aid  10-3176 1,289,916 1,483,409
 Categorical Security Aid 10-3177 97,029 99,397
 Adjustment Aid  10-3178 921,173 503,268
 Categorical Transportation Aid 10-3121 499,372 707,473
 SUBTOTAL  3,562,920 3,631,488 3,631,488
 Adjustment for Prior Year Encumbrances 94,510
 Actual Revenues (Over)/Under Expenditures  881,273
 TOTAL OPERATING BUDGET 19,905,393 20,250,671 20,158,439
 GRANTS AND ENTITLEMENTS
 
 Revenues from State Sources:  
 Other Restricted Entitlements 20-32XX 249,060 228,520 276,875
 TOTAL REVENUES FROM STATE SOURCES 249,060 228,520 276,875
 
 Revenues from Federal Sources: 
 Title I 20-4411-4416 38,540 29,114 34,431
 Title VI  20-4417-4418 1,565
 I.D.E.A. Part B (Handicapped) 20-4420-4429 349,175 251,903 334,483
 Other  20-4XXX 38,021 35,601
 TOTAL REVENUES FROM FEDERAL SOURCES 425,736 282,582 404,515
 TOTAL GRANTS AND ENTITLEMENTS  674,796 511,102 681,390
 REPAYMENT OF DEBT
 Transfers from Capital Reserve 40-5210 77,664
 
 Revenues from State Sources: 
 Debt Service Aid Type II 40-3160 63,064
 TOTAL LOCAL REPAYMENT OF DEBT  140,728
 TOTAL REPAYMENT OF DEBT 140,728
 TOTAL REVENUES/SOURCES  20,580,189 20,761,773 20,980,557
 
 DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
 Transfers from Capital Reserve 40-5210 77,664
 
  TOTAL REVENUES/SOURCES NET OF TRANSFERS
 20,580,189 20,761,773 20,902,893
 PASSAIC - RINGWOOD 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 6,636,679 6,712,714 6,699,558
 Special Education 11-2XX-100-XXX 2,259,313 2,363,141 2,365,282
 Basic Skills/Remedial 11-230-100-XXX 205,675 257,292 206,832
 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 37,930 33,245 30,085
 Support Services:
 Tuition 11-000-100-XXX 843,078 974,044  804,219
 Attendance and Social Work Services 11-000-211-XXX 12,000 12,000 14,273
 Health Services 11-000-213-XXX 322,575 314,455  329,332
 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 190,217 189,463 207,473
 Guidance 11-000-218-XXX 64,156 63,020  87,415
 Child Study Teams 11-000-219-XXX 596,067 623,159 657,162
 Educational Media Services - School Library 11-000-222-XXX 236,783 240,046  214,315
 Instructional Staff Training Services 11-000-223-XXX 19,603 14,000 11,000
 General Administration 11-000-230-XXX 520,069 603,590  498,981
 School Administration 11-000-240-XXX 769,869 806,524 822,385
 Central Svcs & Admin Info Technology 11-000-25X-XXX 375,089 379,147  357,647
 Operation and Maintenance of Plant Services 11-000-26X-XXX 1,680,587 1,728,073 1,710,528
 Student Transportation Services 11-000-270-XXX 1,757,165 1,817,166 1,864,790
 Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,227,324 3,107,592 3,191,998
 Total Support Services Expenditures 10,614,582 10,872,279 10,771,518
 TOTAL GENERAL CURRENT EXPENSE 19,754,179 20,238,671 20,073,275
 
 CAPITAL EXPENDITURES
 Interest Earned on Capital Reserve 10-604  12,000 7,500
 Equipment 12-XXX-XXX-73X 151,214
 Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933 77,664
 TOTAL CAPITAL EXPENDITURES 151,214 12,000 85,164
 OPERATING BUDGET GRAND TOTAL 19,905,393 20,250,671 20,158,439
 
 SPECIAL GRANTS AND ENTITLEMENTS
 Nonpublic Textbooks 20-XXX-XXX-XXX 21,518 16,935 19,900
 Other State Projects:
 Nonpublic Auxiliary Services  20-XXX-XXX-XXX 67,068 77,992 85,100
 Nonpublic Handicapped Services 20-XXX-XXX-XXX 115,392 98,081 132,300
 Nonpublic Nursing Services  20-XXX-XXX-XXX 29,722 23,392 26,575
 Nonpublic Technology Initiative 20-XXX-XXX-XXX 15,360 12,120 13,000
 Total State Projects  249,060 228,520 276,875
 Federal Projects:
 Title I 20-XXX-XXX-XXX 38,540 29,114 34,431
 Title VI  20-XXX-XXX-XXX 1,565
 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 349,175 251,903 334,483
 Other Special Projects  20-XXX-XXX-XXX 38,021 35,601
 Total Federal Projects 425,736 282,582 404,515
 TOTAL GRANTS AND ENTITLEMENTS  674,796 511,102 681,390
 
 REPAYMENT OF DEBT
 Repayment of Debt - Regular 40-701-510-XXX 140,728
 TOTAL REPAYMENT OF DEBT 140,728
 Total Expenditures 20,580,189 20,761,773 20,980,557
 
 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 77,664
 
 TOTAL EXPENDITURES NET OF TRANSFERS 20,580,189 20,761,773 20,902,893
 
 PASSAIC - RINGWOOD 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  453,171 157,915 332,915 332,915
 Repayment of Debt 0 0 0 0
 
 Reserved for Specific Purposes:
 General Operating Budget:
 Capital Reserve 406,736 429,816 413,596 343,432
 Adult Education Programs 0  0 0 0
 Maintenance Reserve 0 0 0 0
 Legal Reserve 256,277 0 0 0
 Tuition Reserve 0 0 0 0
 Current Expense Emergency Reserve  0 0 0 0
 Reserved for Repayment of Debt 0 0 0 0
 
 
 
  PASSAIC - RINGWOOD 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 11489  12456 12517 12777 13063
Total Classroom Instruction 7305 8195 8212 8368 8551
Classroom-Salaries and Benefits 6958  7830 7792 7936 8182
Classroom-General Supplies and Textbooks 180 201 204 212 186
Classroom-Purchased Services and Other 167 164 216 219 183
Total Support Services 1190 1271 1255 1279 1369
Support Services-Salaries and Benefits 1005 1106  1079 1099 1166
Total Administrative Costs 1436 1397 1442 1491 1489
Administration-Salaries and Benefits 1188 1179  1179 1201 1244
Total Operations and Maintenance of Plant 1317 1362 1383 1408 1419
Operations & Maintenance of Plant-Salary & Ben. 696 685  711 724 690
Total Food Services Costs 0 0
Total Extracurricular Costs 29 34 29 30 28
Total Equipment Costs 11 110 0 0 0
Employee Benefits as a % of Salaries 28.2 24.8 23.4  23.4 24.0
 
 
 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.
 
  PASSAIC - RINGWOOD BORO
 
 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
 
 PASSAIC - RINGWOOD BORO
 
Shared Services -- Description of Shared Services_________________________________________________
 
 Ringwood School District and the Borough of Ringwood jointly purchase 
 copier paper, vehicle fuel, and share heavy equipment,bus safety devices 
 and tree removal. Town provides athletic field renovations in exchange 
 for use of facilities for Borough Recreation Program. Borough provides 
 garbage and recycling services. 
 Ringwood has joint transportation contracts with Lakeland Regional High 
 School. These districts share bus mechanics, bus drivers and bus 
 facilities. Ringwood also jointure agreement with other local school 
 districts. Ringwood shares a Tri-District Director of Special Services 
 with Lakeland Regional Hih School and Wanaque Public School Districts. 
 Ringwood and Lakeland share a substitute caller and Ringwood and Pompton 
 Lakes share a Director of the Austic Program (R.E.A.L.M.) 
 
 PASSAIC - RINGWOOD BORO
 
22a. Estimated Tax Rate Information ______________________________
 
 
 
A. Estimated 09-10 School Tax Rate__________________________________
 
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy  15,282,478 (A)
Estimated Net Taxable Valuation (as of 10/02/2008 ) 1,726,539,690 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.8852 (C)
 
 
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
 
Total School Levy  15,282,478 (D)
Estimated Net Taxable Valuation (as of 10/02/2008 ) 1,726,539,690 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.8852 (F)
 
 
B. Estimated 09-10 Equalized School Tax Rate____________________________________________
 
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 15,282,478 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 1,956,305,333 (H)
Estimated 09-10 Equalized General Fund School
 Tax Rate=(G)/(H)X100 0.7812 (I)
 
 
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
 
Total School Levy 15,282,478 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 1,956,305,333 (K)
Estimated 09-10 Equalized Total School
 Tax Rate=(J)/(K)X100 0.7812 (L)
 
 PASSAIC - RINGWOOD BORO
 17. Salaries and Benefits of Certain District Employees
 
 Name Patrick Martin 
 Job Title Superintendent 
 
 Base Annual Salary  160,680
 FTE 100 
 Shared with Another District? N
 Contract Terms:
 Beginning Date of Contract / / 
 Ending Date of Contract / / 
 Annual Work Days 245
 Annual Vacation Days 24
 Annual Sick Days 12
 Annual Personal Days 4
 Annual Consulting Days 0
 Other Non-working days 15
 Description-Other Non-working Days Holidays 
 
 Benefits:
 Allowances 2,940
 Bonuses 0
 Stipends 0
 District Contributions above Teacher amount for:
 Health Insurance 4,220
 Dental Insurance 956
 Life Insurance 0
 Other Insurances 3,823
 Retirement Plans  8,837
 
 Post-Employment Benefits 20,654
 Description of:
 Buyback of Sick Days $60/day not to exceed $6,000 
 Buyback of Vac. Days Not to exceed maximum of 24 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 
 
  
 
 
 
 PASSAIC - RINGWOOD BORO
 17. Salaries and Benefits of Certain District Employees
 
 Name Warren Mitchell 
 Job Title Business Administrator 
 
 Base Annual Salary 87,500
 FTE 100 
 Shared with Another District? N
 Contract Terms:
 Beginning Date of Contract / / 
 Ending Date of Contract / / 
  Annual Work Days 246
 Annual Vacation Days 24
 Annual Sick Days 12
 Annual Personal Days 4
 Annual Consulting Days 0
 Other Non-working days  14
 Description-Other Non-working Days Holidays 
 
 Benefits:
 Allowances 6,465
 Bonuses 0
 Stipends 0
 District Contributions above Teacher amount for:
 Health Insurance 11,011
 Dental Insurance 956
 Life Insurance 0
 Other Insurances 3,823
 Retirement Plans  4,813
 
 Post-Employment Benefits 780
 Description of:
 Buyback of Sick Days $65/day, maximum of $6500 
 Buyback of Vac. Days C/O of days need board approval 
 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