04/21/2010 MORRIS - MOUNTAIN LAKES BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1255 1283 1304
Pupils on Roll - Special Full-Time 374 359 359
Pupils on Roll - Special Shared-Time 6 7 7
Private School Placements 11 16 16
Pupils Sent to Other Dists-Spec Ed Prog 4 1 1
Pupils Received 463 444 453
Pupils in State Facilities 1
MORRIS - MOUNTAIN LAKES BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 407,897 298,878
Withdrawal from Cap Res-for Local Share 10-307 225,000 125,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 400,000
Revenues from Local Sources:
Local Tax Levy 10-1210 17,504,158 17,822,350 18,254,489
Tuition 10-1300 14,733,464 14,864,771 13,731,500
Interest Earned on Capital Reserve Funds 10-1XXX 253 500 500
Other Restricted Miscellaneous Revenues 10-1XXX 172,582 140,000 140,000
Unrestricted Miscellaneous Revenues 10-1XXX 100,000 50,000
SUBTOTAL 32,410,457 32,927,621 32,176,489
Revenues from State Sources:
Extraordinary Aid 10-3131 28,107
Other State Aids 10-3XXX 6,786
Categorical Special Education Aid 10-3132 631,522 670,594
Categorical Security Aid 10-3177 82,843 87,739
Adjustment Aid 10-3178 64,118 111,922
Categorical Transportation Aid 10-3121 71,979 80,803
SUBTOTAL 885,355 951,058
Adjustment for Prior Year Encumbrances 423,278
Actual Revenues (Over)/Under Expenditures -550,013
TOTAL OPERATING BUDGET 32,745,799 34,934,854 33,000,367
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 96,395
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 286,551 259,000 206,162
TOTAL REVENUES FROM STATE SOURCES 286,551 259,000 206,162
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 243,582 228,858 228,858
Other 20-4XXX 27,100
TOTAL REVENUES FROM FEDERAL SOURCES 270,682 228,858 228,858
TOTAL GRANTS AND ENTITLEMENTS 653,628 487,858 435,020
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,133,184 1,116,424 1,151,079
TOTAL REVENUES FROM LOCAL SOURCES 1,133,184 1,116,424 1,151,079
Revenues from State Sources:
Debt Service Aid Type II 40-3160 124,950 106,726
TOTAL LOCAL REPAYMENT OF DEBT 1,133,184 1,241,374 1,257,805
Additional State School Building Aid-CH.177 40-3251 125,415
TOTAL ADDITIONAL STATE SCHOOL BUILDING AID 125,415
TOTAL REPAYMENT OF DEBT 1,258,599 1,241,374 1,257,805
TOTAL REVENUES/SOURCES 34,658,026 36,664,086 34,693,192
MORRIS - MOUNTAIN LAKES BORO
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 8,446,390 8,702,564 8,578,284
Special Education 11-2XX-100-XXX 6,367,837 6,666,662 6,196,341
Basic Skills/Remedial 11-230-100-XXX 154,831 163,584 170,700
Bilingual Education 11-240-100-XXX 15,929 6,867 6,485
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 137,561 165,456 153,987
School Sponsored Athletics 11-402-100-XXX 611,551 662,453 640,561
Support Services:
Tuition 11-000-100-XXX 711,829 841,780 855,568
Health Services 11-000-213-XXX 1,112,557 1,025,610 932,238
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 338,214 383,475 385,723
Guidance 11-000-218-XXX 690,608 726,480 734,587
Child Study Teams 11-000-219-XXX 553,811 551,191 574,787
Improvement of Instructional Services 11-000-221-XXX 971,841 932,362 713,481
Educational Media Services - School Library 11-000-222-XXX 351,282 462,355 473,049
Instructional Staff Training Services 11-000-223-XXX 47,660 38,658 13,900
General Administration 11-000-230-XXX 478,853 485,128 467,401
School Administration 11-000-240-XXX 1,497,133 1,590,249 1,644,767
Central Svcs & Admin Info Technology 11-000-25X-XXX 346,713 305,961 305,312
Operation and Maintenance of Plant Services 11-000-26X-XXX 3,319,895 3,201,670 3,094,647
Student Transportation Services 11-000-270-XXX 428,969 487,041 499,035
Personal Services - Employee Benefits 11-XXX-XXX-2XX 5,041,882 5,901,678 5,976,980
Food Services 11-000-310-XXX 48,189 20,504 16,500
Total Support Services Expenditures 15,939,436 16,954,142 16,687,975
TOTAL GENERAL CURRENT EXPENSE 31,673,535 33,321,728 32,434,333
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 500 500
Equipment 12-XXX-XXX-73X 52,960 24,501 161,062
Facilities Acquisition and Construction Services 12-000-4XX-XXX 450,984 962,647
TOTAL CAPITAL EXPENDITURES 503,944 987,648 161,562
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 491,631 522,207 394,516
Support Services 13-422-200-XXX 76,689 103,271 9,956
Total Summer School 568,320 625,478 404,472
TOTAL SPECIAL SCHOOLS 568,320 625,478 404,472
OPERATING BUDGET GRAND TOTAL 32,745,799 34,934,854 33,000,367
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 96,395
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 8,235
Nonpublic Handicapped Services 20-XXX-XXX-XXX 87,428 47,830 47,830
Nonpublic Nursing Services 20-XXX-XXX-XXX 11,117 8,332 8,332
Nonpublic Technology Initiative 20-XXX-XXX-XXX 5,760 4,488
Other Special Projects 20-XXX-XXX-XXX 174,011 198,350 150,000
Total State Projects 286,551 259,000 206,162
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 243,582 228,858 228,858
Other Special Projects 20-XXX-XXX-XXX 27,100
Total Federal Projects 270,682 228,858 228,858
TOTAL GRANTS AND ENTITLEMENTS 653,628 487,858 435,020
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,241,374 1,257,805
Additional State School Building Aid-Ch.177 40-702-510-XXX 1,258,599
Total Additional State School Building Aid 1,258,599
TOTAL REPAYMENT OF DEBT 1,258,599 1,241,374 1,257,805
Total Expenditures 34,658,026 36,664,086 34,693,192
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
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 34,658,026 36,664,086 34,693,192
MORRIS - MOUNTAIN LAKES BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 782,419 764,754 811,703 562,581
Repayment of Debt 1 1 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 390,773 916,026 691,526 567,026
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 304,845 354,601 49,756 0
Tuition Reserve 225,000 400,000 400,000 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
MORRIS - MOUNTAIN LAKES BORO
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 18395 18664 18584 19443 18641
Total Classroom Instruction 10995 11169 11149 11795 11275
Classroom-Salaries and Benefits 10453 10529 10704 11292 10901
Classroom-General Supplies and Textbooks 413 479 305 336 250
Classroom-Purchased Services and Other 129 161 141 167 124
Total Support Services 3093 2987 3033 3090 2868
Support Services-Salaries and Benefits 2670 2626 2806 2814 2702
Total Administrative Costs 1743 1697 1709 1764 1761
Administration-Salaries and Benefits 1391 1450 1461 1521 1569
Legal Costs 0 0 39 32 31
Total Operations and Maintenance of Plant 1971 2213 2059 2157 2076
Operations & Maintenance of Plant-Salary & Ben. 907 960 1031 1015 1036
Total Food Services Costs 31 30 12 12 10
Total Extracurricular Costs 525 537 569 599 571
Total Equipment Costs 113 32 15 15 97
Employee Benefits as a % of Salaries 22.2 23.6 26.4 26.3 26.8
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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.
MORRIS - MOUNTAIN LAKES BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
MORRIS - MOUNTAIN LAKES BORO
Shared Services -- Description of Shared Services
_________________________________________________
*We are a member of Educational Data Purchasing Group with 150 schools.
*We share our Director of Buildings with the municipality, which
includes snow removal, water pipe repairs, concrete repairs, vehicle
sharing, field maintenance, and any other specialized repair.
*We are a member of ACES for energy purchasing.
*We are a member of E-Rate for reimbursements for communications.
*We are in a self insurance pool for Workers' Compensation with schools
from Morris and Essex Counties.
*We are in a self insurance pool for Property and Casualty Insurance
with other Morris County schools.
*We share all services with our municipality where at all possible.
MORRIS - MOUNTAIN LAKES BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 17,847,433 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 1,284,172,607 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 1.3898 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 18,981,184 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 1,284,172,607 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 1.4781 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 17,847,433 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,423,223,177 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.2540 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 18,981,184 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 1,423,223,177 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 1.3337 (L)
MORRIS - MOUNTAIN LAKES BORO
17. Salaries and Benefits of Certain District Employees
Name John Kazmark
Job Title Superintendent
Base Annual Salary 235,000
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2001
Ending Date of Contract 06/30/2012
Annual Work Days 248
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 600
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
MORRIS - MOUNTAIN LAKES BORO
17. Salaries and Benefits of Certain District Employees
Name Daniel Borgo
Job Title Business Administrator
Base Annual Salary 175,341
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 08/01/2006
Ending Date of Contract 06/30/2010
Annual Work Days 248
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,750
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