The Roselle Park Board Of Education has on its agenda tonight a vote on the 2018-19 school year budget for $35,796,549.
The amount that will come from Roselle Park taxpayers in the form of property taxes is $21,754,978. This is a $217,131 increase from last year’s tax levy and is the smallest increase in at least half a decade.
State law limits an increase in the tax levy at 2% and the 2018-19 maximum was $22,115,205. The actual amount in the budget is $360,000 less than that. If the actual amount were over 2%, only the amount over the cap would go to the voters – not the entire increase. In other words, if the actual increase was 2.5%, voters would need to approve half of a percent in order to be included in the budget.
The state also allows any amount under 2% that is not used – in this case $360,227 – to be ‘banked’ for up to three years which a school board could include in a future budget.
As with all service organizations, the majority of expenses is for salaries and insurance (health, dental, FICA, Med, PERS, unemployment). The 2018-19 budget has 78.1% – almost $28 million – going to salaries and insurance. The percentage increase is greater than the 2017-18 school year which had those expenditures at 76.4%.
The school board voted to use additional state aid given last year to pay down on three lease purchases in the 2017-18 school year which lessened those line items. Rent for the Early Childhood Center has also been removed since pre-kindergarten is now housed in the elementary schools. Below is a chart that shows a comparison between the 2017-18 expenses and the coming school year’s expenditures.
| Description | Budget | Budget | (%) |
|---|---|---|---|
| Salaries | $21,191,504 | $20,742,320 | 2.2% |
| Health & Dental Insurance | $5,981,178 | $5,696,360 | 5.0% |
| FICA, Med, PERS, Unemployment | $800,000 | $790,000 | 1.3% |
| Out-Of-District Tuition (Regular Ed) | $724,045 | $647,273 | 11.9% |
| Out-Of-District Tuition (Special Ed) | $1,336,000 | $1,253,000 | 6.6% |
| Utilities (Water, Electric, Gas) | $628,600 | $658,100 | -4.5% |
| Phone | $90,700 | $96,700 | -6.2% |
| Special Education (Non-salary) | $105,950 | $125,000 | -15.2% |
| Related Special Services (OT/PT) | $124,361 | $116,451 | 6.8% |
| Transportation | $489,800 | $464,400 | 5.5% |
| Contracted Maintenance Services | $776,998 | $653,500 | 18.9% |
| Insurance (Liability, Auto, etc.) | $438,400 | $459,500 | -4.6% |
| IDEA/NCLB Grants | $754,422 | $752,082 | 0.3% |
| Debt Services (Referendum) | $691,900 | $703,100 | -1.6% |
| Lease Purchase 1 | $0 | $329,983 | - |
| Lease Purchase 2 | $0 | $209,946 | - |
| Lease Purchase 3 | $0 | $259,745 | - |
| Lease Purchase 4 | $104,449 | $100,000 | 4.5% |
| Legal Costs | $150,000 | $150,000 | 0.0% |
| Rent ECC | $0 | $144,000 | - |
| 430 Westfield Ave Legal Settlement | $100,000 | $200,000 | -50.0% |
| Tuition Reimbursement | $91,800 | $91,800 | 0.0% |
| Sick Day Payout Retirees | $45,045 | $34,263 | 31.5% |
| RPMS Roof Replacement | $770,000 | $600,000 | 28.3% |
| All Other Expenditures | $401,397 | $366,765 | 9.4% |
| (Supplies, Staff Development, Replacement Texts, Dues, Mileage, etc.) | |||
Total | $35,796,549 | $35,644,288 | 0.4% |
The chart below shows the revenues for the 2018-19 in comparison to the last school year. An additional $500,000 in state aid helped with lessening the burden on local taxpayers. The revenues for
Categorical Transportation Aid, Categorical Special Education Aid, and Categorical Security Aid all increased significantly.
| Description | Budget | Budget | (%) |
|---|---|---|---|
| Local Tax Levy | $21,7045,978 | $21,537,847 | 1.0% |
| Tuition | $240,000 | $240,000 | 0.2% |
| Local Source | $72,000 | $72,000 | 0.0% |
| Unrestricted Miscellaneous | $6,800 | $7,221 | -5.8% |
| Other Restricted Miscellaneous | $5,000 | $9,128 | -45.2% |
| Categorical Transportation Aid | $128,375 | $24,011 | 434.7% |
| Extraordinary Aid | $200,000 | $200,000 | 0.0% |
| Categorical Special Education Aid | $1,320,686 | $1,161,432 | 13.7% |
| Equalization Aid | $9,619,107 | $9,619,107 | 0.0% |
| Categorical Security Aid | $443,400 | $101,567 | 336.6% |
| Medicaid Reimbursement | $37,329 | $30,402 | 8.5% |
| Other State Aid | - | $1 | - |
| PARCC Readiness Aid | - | $18,620 | - |
| Per Pupil Growth Aid | - | $18,620 | - |
| Professional Learning Community | - | $20,040 | - |
| Excess Surplus | $522,003 | $525,110 | -0.6% |
| Capital & Maintenance Reserve | - | $600,000 | - |
TOTAL GENERAL FUND | $32,350,227 | $34,189,106 | 0.5% |
TOTAL SPECIAL GRANTS FUND | $754,422 | $752,082 | 0.3% |
TOTAL DEBT FUND | $691,900 | $703,100 | -1.6% |
TOTAL BUDGET | $35,796,549 | $35,644,288 | 0.4% |
According to the Roselle Park School District Business Administrator Susan Guercio, the average increase for a household assessed at $253,000 will be $44.58 but that is for the school year. In order to make it comparable to the calendar year, the increase is closer to an $88 increase.
The budget is set to have its public hearing tonight at the 7 p.m. BOE meeting which is in the Roselle Park High School auditorium located at 85 West Webster Avenue.
Below are the expenditures and revenues for the last six (6) years.
| Description | ||||||
|---|---|---|---|---|---|---|
| Salaries | $18,989,137 | $19,440,902 | $19,710,481 | $20,200,591 | $20,742,320 | $21,1914504 |
| Health & Dental Insurance | $5,372,737 | $5,942,841 | $6,059,549 | $5,771,360 | $5,696,360 | $5,981,178 |
| FICA,Med,PERS,Unemployment | $804,966 | $787,724 | $761,250 | $782,352 | $790,000 | $800,000 |
| Out-Of-District Tuition (Regular) | $1,507,568 | $527,000 | $554,500 | $560,500 | $647,273 | $724,405 |
| Out-Of-District Tuition (Special) | $1,090,199 | $1,182,498 | $1,197,556 | $1,253,000 | $1,336,000 |
|
| Utilities (Water, Electric, Gas) | $657,100 | $586,100 | $647,374 | $676,216 | $658,100 | $628,600 |
| Phone | $82,300 | $76,300 | $87,449 | $98,700 | $96,700 | $90,700 |
| Special Education (Non-salary) | $196,550 | $90,256 | $110,595 | $141,561 | $125,000 | $105,950 |
| Related Special Services (OT/PT) | $194,204 | $54,929 | $82,846 | $82,050 | $116,451 | $124,361 |
| Transportation | $348,000 | $459,500 | $505,837 | $465,500 | $464,400 | $489,800 |
| Contracted Maintenance Services | $435,935 | $557,220 | $632,220 | $637,848 | $653,500 | $776,998 |
| Insurance (Liability, Auto, etc.) | $370,000 | $370,000 | $370,000 | $420,232 | $459,500 | $438,400 |
| IDEA/NCLB Grants | $693,552 | $781,027 | $790,945 | $790,948 | $752,082 | $754,422 |
| Debt Services (Referendum) | $685,164 | $687,200 | $688,100 | $703,550 | $703,100 | $691,900 |
| Lease Purchase 1 | $103,658 | $150,000 | $156,106 | $156,106 | $329,983 | $- |
| Lease Purchase 2 | $0 | $100,000 | $104,946 | $209,946 | $- |
|
| Lease Purchase 3 | $0 | $0 | $125,000 | $259,745 | $- |
|
| Lease Purchase 4 | $103,658 | $0 | $0 | $100,000 | $104,449 |
|
| Legal Costs | $90,000 | $90,000 | $100,000 | $100,000 | $150,000 | $150,000 |
| Rent ECC | $130,680 | $133,296 | $135,960 | $138,684 | $144,000 | $- |
| 430 Westfield Ave Legal Settlement | N/A | N/A | N/A | N/A | $200,000 | $100,000 |
| Tuition Reimbursement | $90,000 | $91,800 | $91,800 | $91,800 | $91,800 | $91,800 |
| Sick Day Payout Retirees | $67,870 | $22,400 | $29,720 | $36,900 | $34,263 | $45,045 |
| RPMS Roof Replacement | N/A | N/A | N/A | N/A | $600,000 | $770,000 |
| Maintenance Reserve | $0 | $0 | $0 | $0 | $0 | $0 |
| April Election Costs | $0 | $0 | $0 | $0 | $0 | $0 |
| All Other Expenditures | $460,214 | $472,149 | $614,616 | $622,005 | $366,765 | $401,397 |
| (Supplies, Staff Development, Replacement Texts, Dues, Mileage, etc.) | ||||||
Total | $31,279,635 | $32,514,501 | $33,411,846 | $33,904,405 | $35,644,288 | $35,235,720 |
| Description | ||||||
|---|---|---|---|---|---|---|
| Local Tax Levy | $17,855,273 | $19,183,851 | $20,454,668 | $21,055,914 | $21,537,847 | $21,754,978 |
| Tuition | $441,734 | $441,734 | $346,727 | $268,822 | $240,000 | $240,549 |
| Local Source | $72,000 | $72,000 | $72,000 | $72,000 | $72,000 | $72,000 |
| Unrestricted Miscellaneous | $8,500 | $8,500 | $4,480 | $8,246 | $7,221 | $6,800 |
| Other Restricted Miscellaneous | $17,675 | $19,262 | $16,451 | $9,966 | $9,128 | $5,000 |
| Categorical Transportation Aid | $19,838 | $24,011 | $19,838 | $24,011 | $24,011 | $128,375 |
| Extraordinary Aid | $200,000 | $200,000 | $200,000 | $200,000 | $200,000 | $200,000 |
| Categorical Special Education Aid | $1,140,860 | $1,140,860 | $1,140,860 | $1,161,432 | $1,161,432 | $1,320,686 |
| Equalization Aid | $9,176,611 | $9,176,611 | $9,176,611 | $9,210,539 | $9,619,107 | $9,619,107 |
| Categorical Security Aid | $85,714 | $85,714 | $85,714 | $101,567 | $101,567 | $443,400 |
| Medicaid Reimbursement | $29,816 | $29,816 | $31,474 | $30,400 | $30,402 | $37,329 |
| Other State Aid | $1 | $1 | $1 | $1 | $1 | $- |
| PARCC Readiness Aid | - | $18,620 | $18,620 | $18,620 | $18,620 | $- |
| Per Pupil Growth Aid | - | $18,620 | $18,620 | $18,620 | $18,620 | $- |
| Professional Learning | - | - | - | $20,040 | $20,040 | $- |
| Excess Surplus | $852,897 | $632,434 | $346,737 | $209,729 | $525,110 | $522,003 |
| Capital & Maintenance Reserve | - | - | - | - | $600,000 | $- |
TOTAL GENERAL FUND | $29,900,919 | $31,046,274 | $31,932,801 | $32,409,907 | $34,189,106 | $34,350,227 |
TOTAL SPECIAL GRANTS FUND | $693,552 | $781,027 | $790,945 | $790,948 | $752,082 | $754,422 |
TOTAL DEBT FUND | $685,164 | $687,200 | $688,100 | $703,550 | $703,100 | $691,900 |
TOTAL BUDGET | $31,279,635 | $32,514,501 | $33,411,846 | $33,904,405 | $35,644,288 | $35,796,549 |