03/18/2009 MORRIS - WHARTON BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 663 584 600
Pupils on Roll - Special Full-Time 128 149 135
Pupils on Roll - Special Shared-Time 1
Private School Placements 4 6
Pupils Sent to Contracted Preschool Prog 48 50
Pupils Sent to Other Dists-Spec Ed Prog 5 3 8
Pupils Received 1 8 12
MORRIS - WHARTON BORO
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Withdrawal from Cap Res-for Local Share 10-307 111,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 175,000
Transfers from Other Funds 10-5200 -165,164
Revenues from Local Sources:
Local Tax Levy 10-1210 6,936,302 7,085,534 7,057,979
Tuition 10-1300 39,781 129,651 277,930
Transportation Fees from Other LEAs 10-1420-1440 15,000
Interest Earned on Capital Reserve Funds 10-1XXX 586 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 26,475 28,349 7,000
SUBTOTAL 7,003,144 7,244,534 7,357,909
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,196,806
Transportation Aid 10-3120 37,337
Special Education Aid 10-3130 701,139
Bilingual Education 10-3140 63,090
Extraordinary Aid 10-3131 11,430 16,978 10,000
Consolidated Aid 10-3195 88,558
Additional Formula Aid 10-3196 144,997
Other State Aids 10-3XXX 72,200
Categorical Special Education Aid 10-3132 403,141 423,113
Equalization Aid 10-3176 2,725,613 2,863,993
Categorical Security Aid 10-3177 137,485 131,883
Categorical Transportation Aid 10-3121 48,602 61,594
SUBTOTAL 2,315,557 3,331,819 3,490,583
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 11,000
Actual Revenues (Over)/Under Expenditures -47,409
TOTAL OPERATING BUDGET 9,106,128 10,751,353 10,970,492
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,000
Revenues from State Sources:
Early Childhood Program Aid 20-3211 385,386 224,808
Demonstrably Effective Program Aid 20-3212 92,760
Preschool Education Aid 20-3218 230,118
Other Restricted Entitlements 20-32XX 503,168 46,138
TOTAL REVENUES FROM STATE SOURCES 981,314 270,946 230,118
Revenues from Federal Sources:
Title I 20-4411-4416 145,024 165,707 165,707
I.D.E.A. Part B (Handicapped) 20-4420-4429 200,152 203,855 203,855
Other 20-4XXX 161,357 351,373 279,977
TOTAL REVENUES FROM FEDERAL SOURCES 506,533 720,935 649,539
TOTAL GRANTS AND ENTITLEMENTS 1,487,847 996,881 879,657
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 1
Revenues from Local Sources:
Local Tax Levy 40-1210 377,785 368,316 364,883
TOTAL REVENUES FROM LOCAL SOURCES 377,785 368,316 364,883
Revenues from State Sources:
Debt Service Aid Type II 40-3160 134,187 166,295 164,822
TOTAL LOCAL REPAYMENT OF DEBT 511,972 534,612 529,705
Actual Revenues (Over)/Under Expenditures 28,202
TOTAL REPAYMENT OF DEBT 540,174 534,612 529,705
TOTAL REVENUES/SOURCES 11,134,149 12,282,846 12,379,854
MORRIS - WHARTON 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 2,901,140 3,326,931 3,539,667
Special Education 11-2XX-100-XXX 1,068,552 1,355,585 1,345,412
Basic Skills/Remedial 11-230-100-XXX 9,689
Bilingual Education 11-240-100-XXX 218,973 243,109 199,285
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 27,147 35,209 36,782
School Sponsored Athletics 11-402-100-XXX 24,825 33,824 35,024
Other Instructional Programs 11-4XX-100-XXX 24,123 29,985 12,958
Before/After School Programs 11-421-XXX-XXX 18,108
Support Services:
Tuition 11-000-100-XXX 312,627 370,491 321,313
Attendance and Social Work Services 11-000-211-XXX 12,907 13,845 16,778
Health Services 11-000-213-XXX 98,680 100,713 106,451
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 352,228 345,980 375,761
Guidance 11-000-218-XXX 125,284 138,977 80,553
Child Study Teams 11-000-219-XXX 321,739 348,522 358,228
Improvement of Instructional Services 11-000-221-XXX 119,317 163,805 163,770
Educational Media Services - School Library 11-000-222-XXX 112,229 95,960 96,123
Instructional Staff Training Services 11-000-223-XXX 1,712 5,550 5,550
General Administration 11-000-230-XXX 340,518 356,692 330,591
School Administration 11-000-240-XXX 290,855 276,158 297,133
Central Svcs & Admin Info Technology 11-000-25X-XXX 226,712 232,918 256,418
Operation and Maintenance of Plant Services 11-000-26X-XXX 944,444 949,231 1,014,549
Student Transportation Services 11-000-270-XXX 211,920 271,804 281,216
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,360,507 1,453,564 1,544,662
Food Services 11-000-310-XXX 2,000
Total Support Services Expenditures 4,831,679 5,126,210 5,249,096
TOTAL GENERAL CURRENT EXPENSE 9,106,128 10,150,853 10,436,332
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 95,540
Interest Earned on Capital Reserve 10-604 1,000
Equipment 12-XXX-XXX-73X 15,000 2,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX 313,960 420,960
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 175,000 111,000
TOTAL CAPITAL EXPENDITURES 600,500 534,160
OPERATING BUDGET GRAND TOTAL 9,106,128 10,751,353 10,970,492
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 5,000
Preschool Education Aid:
Instruction 20-218-100-XXX 148,905 1,600
Support Services 20-218-200-XXX 236,481 223,208 230,118
TOTAL PRESCHOOL EDUCATION AID 385,386 224,808 230,118
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 74,574
Support Services 20-212-200-XXX 18,186
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 92,760
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 6,141
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 19,924 21,067
Nonpublic Handicapped Services 20-XXX-XXX-XXX 13,735 25,071
Nonpublic Nursing Services 20-XXX-XXX-XXX 8,878
Nonpublic Technology Initiative 20-XXX-XXX-XXX 4,600
Other Special Projects 20-XXX-XXX-XXX 449,890
Total State Projects 981,314 270,946 230,118
Federal Projects:
Title I 20-XXX-XXX-XXX 145,024 165,707 165,707
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 200,152 203,855 203,855
Other Special Projects 20-XXX-XXX-XXX 161,357 351,373 279,977
Total Federal Projects 506,533 720,935 649,539
TOTAL GRANTS AND ENTITLEMENTS 1,487,847 996,881 879,657
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 540,174 534,612 529,705
TOTAL REPAYMENT OF DEBT 540,174 534,612 529,705
Total Expenditures 11,134,149 12,282,846 12,379,854
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 11,134,149 12,282,846 12,379,854
MORRIS - WHARTON 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 137,239 199,719 210,000 210,000
Repayment of Debt 28,203 1 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 172,057 156,986 118,526 7,526
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 29,719 29,719
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
MORRIS - WHARTON 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 11520 11501 12770 13475 14229
Total Classroom Instruction 7049 6867 7694 8135 8481
Classroom-Salaries and Benefits 6717 6584 7142 7552 7922
Classroom-General Supplies and Textbooks 241 188 284 302 252
Classroom-Purchased Services and Other 91 94 268 281 307
Total Support Services 1812 1998 1872 1970 2256
Support Services-Salaries and Benefits 1433 1480 1570 1668 1586
Total Administrative Costs 1388 1271 1303 1365 1361
Administration-Salaries and Benefits 1058 976 985 1012 819
Total Operations and Maintenance of Plant 1171 1276 1312 1382 1484
Operations & Maintenance of Plant-Salary & Ben. 390 417 455 484 536
Total Food Services Costs 0 0 3 3 0
Total Extracurricular Costs 99 80 107 112 118
Total Equipment Costs 3 0 13 20 3
Employee Benefits as a % of Salaries 23.4 22.8 23.0 22.3 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.
MORRIS - WHARTON 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
MORRIS - WHARTON BORO
Shared Services -- Description of Shared Services
_________________________________________________
The Wharton School District currently shares administrative services with
the Mine Hill School District for the following positions:
Superintendent; Educational Facilities Manager; and, Director of Special
Education and Child Study Team Services. Child Study Team and Substitute-
calling services are also shared. The Wharton School District leases two
classrooms from the Mine Hill School District for PSD and autistic
programs. A mutual assistance agreement between the districts is also in
place to provide back-up and emergency support for custodial/maintenance
and health services on an as needed basis.
A new contract with the Educational Services Commission of Morris County
is currently in place for Business Administrator and Board Secretary
services.
The Borough of Wharton provides the district with maintenance services
for district athletic fields, garbage collection and snowplowing.
MORRIS - WHARTON BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,071,757 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 844,280,775 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.8376 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,438,356 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 844,280,775 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.8810 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,071,757 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 858,425,583 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8238 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 7,438,356 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 858,425,583 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.8665 (L)
MORRIS - WHARTON BORO
17. Salaries and Benefits of Certain District Employees
Name Richard Bitondo
Job Title Superintendent
Base Annual Salary 171,155
FTE .6
Shared with Another District? Y
District Name MINE HILL TWP
Job Description in other district Superintendent
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,429
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 11,969
Dental Insurance 679
Life Insurance 0
Other Insurances 248
Retirement Plans 0
Post-Employment Benefits 20,000
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
MORRIS - WHARTON BORO
17. Salaries and Benefits of Certain District Employees
Name Peter Weigly
Job Title Business Administrator
Base Annual Salary 123,240
FTE .5
Shared with Another District? Y
District Name MINE HILL TWP
Job Description in other district Business Administrator
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,215
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 13,299
Dental Insurance 1,044
Life Insurance 0
Other Insurances 179
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 - WHARTON BORO
17. Salaries and Benefits of Certain District Employees
Name Christopher Herdman
Job Title Other
Principal, MacKinnon M.S.
Base Annual Salary 98,605
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,595
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 5,406
Dental Insurance 333
Life Insurance 0
Other Insurances 143
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 - WHARTON BORO
17. Salaries and Benefits of Certain District Employees
Name Pamela Blalock
Job Title Other
Principal, Duffy School
Base Annual Salary 100,050
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,667
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 7,448
Dental Insurance 1,044
Life Insurance 0
Other Insurances 145
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 - WHARTON BORO
17. Salaries and Benefits of Certain District Employees
Name Alice Steinheimer
Job Title Other
Director of CST & Special Svcs
Base Annual Salary 97,500
FTE .6
Shared with Another District? Y
District Name MINE HILL TWP
Job Description in other district Director of Special Services
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,280
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 11,969
Dental Insurance 678
Life Insurance 0
Other Insurances 142
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 - WHARTON BORO
17. Salaries and Benefits of Certain District Employees
Name Steve Toth
Job Title Other
Educational Facilities Manager
Base Annual Salary 84,000
FTE .5
Shared with Another District? Y
District Name MINE HILL TWP
Job Description in other district Educational Facilities Manager
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,295
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 7,448
Dental Insurance 1,044
Life Insurance 0
Other Insurances 122
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 - WHARTON BORO
17. Salaries and Benefits of Certain District Employees
Name Alan Bocchino
Job Title Other
Supervisor of Curr\Instruction
Base Annual Salary 113,360
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 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 838
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 11,969
Dental Insurance 1,044
Life Insurance 0
Other Insurances 164
Retirement Plans 0
Post-Employment Benefits 20,000
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