In 2025-26, South Orange-Maplewood proposed a $170.2 million General Fund operating budget.
Operating revenue
Local sources$142.9 million 84%
State sources$13.4 million 8%
Federal sources$22,309 <1%
Fund balance / other$13.9 million 8%
Operating spending
Instruction and day-to-day operations$169.6 million 100%
Charter and Renaissance transfers$567,738 <1%
Buildings, equipment, and other capital costs$82,186 <1%
These are proposed NJDOE User-Friendly Budget planning rows—not audited actuals, household tax bills, or all-funds totals.
Budget front brief
For South Orange-Maplewood, the first budget read is a recurring operating-pressure story: recurring operating sources moved -$4,686,747 after inflation while operating scale moved +$1,759,963; local sources supply 84% of operating revenue; comparative cost is $21,798, $118 below the Essex County average.
Operating squeezerecurring local, state, and federal operating-source summaries moved -$4,686,747 after inflation while operating scale moved +$1,759,963; local sources supply 84% of proposed operating revenue, 16 pts above the Essex County average; real operating budget per UFB planning student moved +$2,094 as UFB on-roll changed -528.Squeeze test
Cost vs peersNJDOE’s published comparative-cost line is $21,798, $118 below the Essex County average; local rank 12 of 22 among Essex County districts. Statewide rank: 301 of 566.Peer evidence
Who paysLocal sources supply 84% of proposed General Fund operating revenue (the recurring operating fund, not all funds), 16 pts above the Essex County average. This is not a tax bill.Revenue families
What is newsOperating squeezerecurring operating sources moved -$4,686,747 after inflation while operating scale moved +$1,759,963; local sources supply 84% of operating revenue.Squeeze test
What is backgroundNominal growthNominal operating budget moved +$36,445,881 from 2019-20 to 2025-26. The report tests that against CPI-U and UFB on-roll: real operating budget per planning student moved +$2,094.Trends and inflation
What to verifyFuture gap or fiscal-cliff claimThe district’s own three-year look-ahead, presented at the 5/4/26 budget adoption, projects the gap growing to ~$8.8M in 2027-28 and ~$13M in 2028-29 (assuming ~2%/yr levy growth, flat state aid, and ~4%/yr... Us...Local records
Loaded UFB rows use 2025-26 unless a section names another frame; the map routes proposal, peer, inflation, category, student, side-file, and source-row proof.
Budget essentials
For South Orange-Maplewood, these are the UFB-backed answers a resident needs before reading the line tables: the first story route, fair comparison, current proposal, payer mix, category signal, inflation trend, student denominator, and side-file context.
source family
What is the budget story to test first?
capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.
Do grants, capital, debt, preschool, or special-revenue rows change the budget-year story?
Proof route: Budget anatomy.
Outside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
Is this district high, low, or typical against fair peers?
Comparative cost per pupil is $21,798, $118 below the Essex County average; local rank 12 of 22 among Essex County districts. Statewide rank 301 of 566.
Peer denominator: Essex County districts.
Use dot spacing and named peer context before treating the rank as meaningful.
A cost rank is not an efficiency, adequacy, quality, or waste finding.
Side-file and outside-operating rows can be restricted, one-time, projected, or contextual; they are not recurring General Fund spending by themselves.
Each answer names its comparison, time basis, fund scope, or denominator. The limits are as important as the figures: UFB can surface budget signals, but outside records still have to explain causes, choices, service quality, tax bills, and sustainability.
Peer position snapshot
Before the map, these strips show whether the opening cost, funding, and category signals are near the local pack or visibly apart from it. Gray dots are peer districts, the accent dot is this district, the dashed mark is the Essex County average, and the short solid tick is the peer median.
Each strip has its own unit and scale; higher is not automatically better or worse. Use the rank as order, then use dot spacing to judge whether the rank reflects a meaningful spread or a tight cluster.
How to read this report
Budget language key
Use these terms before reading any rank, trend, category, source-row, or side-file claim. The report compares several evidence bases; the label tells which one is being used.
Term
Use it for
Do not read it as
Comparative cost
NJDOE’s published per-pupil cost line for comparing districts.
A recomputed total-budget-divided-by-enrollment number, a quality rating, or proof that spending is high or low for the same reason everywhere.
UFB on-roll
The planning-enrollment denominator inside the User-Friendly Budget.
Fall enrollment, a head-count audit, or the only denominator that can matter for per-student claims.
Real dollars
Dollar movement converted to 2025 dollars with CPI-U when the report says real or inflation-adjusted.
The same thing as latest-file proposal changes, which are nominal revised/current-to-proposed budget columns.
Operating basis
General Fund operating budget or operating revenue, depending on the measure named in the row.
All-funds revenue, audited financial-statement revenue, or a property-tax bill.
Source rows and families
Named UFB revenue and appropriation lines, plus reader-facing groups that make row-level evidence searchable.
An additive accounting schedule; rows can be nested, repeated, or outside the operating budget.
Side files
Tax-rate, balance, unusual-item, shared-service, school-resource, and selected administrative-salary context.
County peers, statewide ranks, budget-model clusters, scale groups, and category slices that test whether a number is unusual for the comparison.
Causal peers, targets, or judgments that a district should match a different district’s budget.
This key is an orientation layer for the generated budget report. It does not replace the statewide measure guide; it keeps the most common bases visible before the long evidence tables.
Budget thesis and reporting order
What is this budget story here?
Operating squeeze. Test recurring operating pressure before outside-operating rows take over. recurring local, state, and federal operating-source summaries moved -$4,686,747 after inflation while operating scale moved +$1,759,963; local sources supply 84% of proposed operating revenue, 16 pts above the Essex County average; real operating budget per UFB planning student moved +$2,094 as UFB on-roll changed -528. Treat ordinary nominal spending growth as background unless a peer or slice comparison, category/source row, proposal movement, CPI-adjusted trend, denominator, tax signal, or outside record makes it news.
1Compare firstRead cost relative to peers and slices.NJDOE comparative cost is $21,798, $118 below the Essex County average; local rank 12 of 22 among Essex County districts. Statewide rank is 301 of 566.Check peer and slice evidence
2Find the explanation layerCategories and named rows are the first explanation layer.Largest high-level use is general current expense, >99% of operating budget; administrative costs per pupil is $1,938, $413 below the Essex County average.Check categories and source rows
3Use inflation as a guardrailA simple spending-went-up frame is weak.Operating scale changed +$1,759,963 in 2025 dollars from 2019-20 to 2025-26; comparative cost changed +$1,898 after inflation; UFB planning on-roll changed -528.Check inflation and denominator evidence
4Report beyond UFBDo grants, capital, debt, preschool, or special-revenue rows change the budget-year story?Check grant, capital, debt-service, preschool, project, and restriction schedules before treating the row as recurring operating spending.Check Budget anatomy
What the numbers support now
Start here before writing from a single cost rank.
Operating squeezeTest recurring operating pressure before outside-operating rows take over. recurring local, state, and federal operating-source summaries moved -$4,686,747 after inflation while operating scale moved +$1,759,963; local sources supply 84% of proposed operating revenue, 16 pts above the Essex County average; real operating budget per UFB planning student moved +$2,094 as UFB on-roll changed -528.This keeps recurring sources, operating scale, CPI-adjusted per-student movement, and the UFB planning denominator together before outside-operating rows become the headline.Squeeze test
Fair comparisonRead cost relative to peers and slices. NJDOE comparative cost is $21,798, $118 below the Essex County average; local rank 12 of 22 among Essex County districts. Statewide rank is 301 of 566.The cost number becomes useful only after the report tests local peers, statewide rows, and overlapping budget-model slices.Check peer and slice evidence
Who paysFunding model changes the meaning of the same cost figure. Local sources supply 84% of operating revenue, 16 pts above the Essex County average. Tax levy per UFB on-roll is $21,133, $5,112 above the Essex County average.A locally funded, state-funded, federally supported, or balance-supported budget can have the same per-pupil cost for different reasons.Check revenue families
Categories and source rowsCategories and named rows are the first explanation layer. Largest high-level use is general current expense, >99% of operating budget; administrative costs per pupil is $1,938, $413 below the Essex County average.This is where the report moves from one cost number to the spending categories and source rows that are actually distinctive.Check categories and source rows
What changes the interpretation
Use these rows to keep inflation, denominator, and service-load context attached to the claim.
Not the story by itselfA simple spending-went-up frame is weak. Operating scale changed +$1,759,963 in 2025 dollars from 2019-20 to 2025-26; comparative cost changed +$1,898 after inflation; UFB planning on-roll changed -528.Use the inflation and denominator evidence as background before claiming a district-specific budget story.Check inflation and denominator evidence
Students and servicesThe denominator can change the per-pupil read. Budgeted out-of-district placements are 6% of UFB on-roll, 3 pts above the Essex County average; Special-education planning share is 16%, 2 pts below the Essex County average.Fall enrollment, UFB planning enrollment, placements, and service-load rows should travel with any per-student cost claim.Check costs and students
What still needs reporting
UFB identifies the question; these checks name what has to be verified outside the source file.
Outside-operating familyDo grants, capital, debt, preschool, or special-revenue rows change the budget-year story? Check grant, capital, debt-service, preschool, project, and restriction schedules before treating the row as recurring operating spending.Outside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.Check Budget anatomy
Tax effortHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated? Use municipal tax-bill, equalized-value, and rate documents to translate UFB levy/rate context into what local taxpayers actually experience.Estimated tax-rate side-file rows are context; they are not audited property-tax bills.Check Tax context
Funding modelWho pays for the operating budget, and is that funding mix typical for local peers? Read aid notices, budget-hearing materials, and board minutes to separate formula aid, one-time support, reserve use, and local decisions.Operating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.Check Revenue families
This thesis is generated from published UFB rows, CPI-adjusted history where available, local/state comparison sets, and the report’s strongest signal scan. It is a reporting order, not a causal model or a replacement for board records, contracts, tax files, staffing context, and audited financials.
Budget reporting notebook
This notebook turns the ranked UFB leads into a document trail: the signal in this report, the outside records to pull, the interviews or checks to run, and the unsupported reading to block before writing from the numbers.
Lead
UFB signal
Records to pull
Interviews / checks
Unsupported read to block
1Outside-operating familyDo grants, capital, debt, preschool, or special-revenue rows change the budget-year story?Budget anatomy
source familycapital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.
Budget book, board packet, and account detail behind the linked proof section.
Audit note or outside schedule if the row is restricted or one-time.
Relevant contract, grant, tax, or staffing document.
Ask which local decision, outside requirement, or accounting rule produced the signal.
Check the linked proof section against external records before writing causality.
Outside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
2Tax effortHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?Tax context
$21,133Tax levy per UFB on-roll student is $21,133, $5,112 above the Essex County average; local rank 9 of 22.
Estimated tax-rate worksheet and municipal rate or bill tables.
Equalized and taxable valuation notices.
Levy-cap worksheet and budget-hearing presentation.
Ask finance officials how equalized value and rate rows translate to local bills.
Check municipal or regional slices before attributing burden to school spending.
Estimated tax-rate side-file rows are context; they are not audited property-tax bills.
3Funding modelWho pays for the operating budget, and is that funding mix typical for local peers?Revenue families
84%The largest operating revenue source is local sources, 84% of the proposed operating budget, 16 pts above the Essex County average.
State-aid notices and aid-calculation summary.
Budget-book revenue schedule and levy-cap worksheet.
Board minutes or resolutions for fund-balance and reserve use.
Ask what share is formula aid, levy, reserve use, or one-time support.
Compare the explanation with state notices and board approvals.
Operating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
4Reserves and fund balanceAre balance, reserve, or carryover rows part of this budget year’s story?Reserves
$15.0 millionFund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million.
Audit fund-balance note and reserve schedules.
Budgeted fund-balance or reserve-withdrawal resolutions.
Prior-year transfer approvals and closeout context.
Ask whether the source is planned, audited, recurring, or a one-time budget bridge.
Check legal purpose and transfer authority before treating reserves as available cash.
Fund-balance and reserve rows are planned source or projected-balance context, not audited cash or recurring revenue.
5Spending mixWhich operating-use category makes the district unlike its peers?Spending categories
<1%Charter / Renaissance transfer share is <1%, 4 pts below the Essex County average; local rank 9 of 14.
Appropriation account detail behind the large category.
Program, contract, transfer, or staffing schedules tied to the row.
Budget amendments and board agenda items around the change.
Ask which program, contract, staffing pattern, or pass-through sits inside the category.
Check whether the category is recurring, restricted, or an accounting structure.
High-level use shares share one denominator, but lower-level UFB rows can overlap and should not be summed.
6Pupil-cost lineWhich NJDOE standardized per-pupil row is furthest from the local peer average?Pupil-cost rows
$1,938Administrative costs per pupil is $1,938, $413 below the Essex County average.
Pupil-cost support schedule behind the standardized row.
Staffing roster, benefits rates, facilities, or program budget pages.
Contracts or purchased-service detail for the category.
Ask which staffing, benefits, facilities, or program records feed the standardized row.
Check whether the line is a component, subtotal, or comparison-only measure.
Several pupil-cost rows are components of broader totals, not an additive bridge.
The records and checks are reporting targets, not files contained in the UFB release. They are generated from the same signal ranking as the lead sheet so the report stays anchored in source evidence while making the next journalism step explicit.
Budget machine
Why this budget behaves this way
The budget story for South Orange-Maplewood starts with operating squeeze, then checks fair cost position, payer mix, recurring cost categories, inflation and denominator movement, and proposal or reserve timing, and local public-record context. This panel extracts the basic resident-facing read from UFB before the report opens the long proof sections.
Recurring pressureOperating squeeze
Claim
Recurring sources, operating scale, and the UFB planning denominator need to be read together.
Evidence
recurring local, state, and federal operating-source summaries moved -$4,686,747 after inflation while operating scale moved +$1,759,963; local sources supply 84% of proposed operating revenue, 16 pts above the Essex County average; real operating budget per UFB planning student moved +$2,094 as UFB on-roll changed -528.
Why it matters
This keeps the mechanism panel on the same route as the front brief: pressure is tested through recurring money in, recurring money out, real per-student movement, and denominator change before outside-operating rows become the headline.
Do not write
Do not turn this into a deficit, levy-cap, cut, tax-bill, intent, or service-quality claim without local board records and budget documents.
A vetted local record names the budget claim that UFB can only flag.
Evidence
The district’s own three-year look-ahead, presented at the 5/4/26 budget adoption, projects the gap growing to ~$8.8M in 2027-28 and ~$13M in 2028-29 (assuming ~2%/yr levy growth, flat state aid, and ~4%/yr... Source: 2026-05-04 Board Video: SOMSD Business Administrator.
Why it matters
Use this to test whether UFB’s recurring-pressure pattern is also named in board materials or local reporting.
Do not write
Do not treat a source note as audited UFB data, a complete transcript, a complete cut list, or proof of cause beyond the cited record.
Local sources are the largest operating-revenue source, at 84% of proposed General Fund operating revenue.
Evidence
$142.9 million; 84% of operating budget; 16 pts above the Essex County average. After inflation, local sources moved -$9,701,253 from 2019-20 to 2025-26. State sources are 8% and moved +$5,127,063 after inflation over the same span. Tax levy per UFB on-roll is $5,112 above the Essex County average.
Why it matters
This names the revenue machine behind the cost comparison: a local-tax district, state-aid district, grant-heavy district, and fund-balance-supported district have different budget stories.
Do not write
Revenue mix is not an all-funds view, not a household tax bill, and not proof of what the district buys.
The strongest recurring-use signals are instruction programs, preschool.
Evidence
Instruction programs: 35% of operating-budget scale, +$2,366,524 after inflation, +7 pts versus Essex County average, largest row: Total Regular Programs-Instruction. Preschool: 12% of operating-budget scale, +$11,669,200 after inflation, +5 pts versus Essex County average, largest row: Total Preschool Education Aid.
Why it matters
This turns the broad spending total into named categories a resident can inspect: current scale, movement after inflation, and peer gap all matter.
Do not write
These families can be nested or contextual. They do not prove cuts, waste, staffing quality, or legal service obligations.
The live-year read depends on proposal, limited support, outside-operating rows.
Evidence
Latest proposal moves operating budget +$3,962,022 (2%) from revised/current to proposed. Top named proposal row: Total General Current Expense at +$8,192,279. Fund-balance, reserve, and carryover source rows total $15.0 million, 9% of operating-budget scale; largest is budgeted fund balance at $11.4 million.
Why it matters
This keeps current proposal movement, one-time support, and outside-operating rows separate from the long-run CPI-adjusted trend.
Do not write
Do not turn this into audited actual spending, a cut list, recurring revenue, or proof of fiscal distress without local records.
The machine read uses UFB summary, revenue, appropriation, pupil-cost, budget-enrollment, reserve, and side-file rows through 2025-26. Money trends use 2025 CPI-U dollars where labeled; proposal rows are nominal revised/current-to-proposed movement.
Budget squeeze explainer
What is actually putting pressure on the budget?
For South Orange-Maplewood, this panel connects the revenue model, recurring cost families, student denominator, current proposal, and local record checks before the report moves into the longer evidence sections.
local sources supply 84% of proposed operating revenue, 16 pts above the Essex County average; state sources supply 8%; recurring local, state, and federal source summaries moved -$4,686,747 after inflation while operating scale moved +$1,759,963.
This is the first test for a cap-sensitive district: is the recurring operating revenue model keeping pace after inflation, and how dependent is the district on local sources?
Pull the levy-cap worksheet, state-aid notice, cap-bank/waiver rows, tax-base records, and budget presentation before writing a cap-exhaustion or underfunding claim.
Instruction programs: 35% of operating-budget scale, +$2,366,524 after inflation, +7 pts versus Essex County average, largest row: Total Regular Programs-Instruction; Preschool: 12% of operating-budget scale, +$11,669,200 after inflation, +5 pts versus Essex County average, largest row: Total Preschool Education Aid; Plant, operations, and maintenance: 12% of operating-budget scale, +$3,409,245 after inflation, +3 pts versus Essex County average, largest row: Total Undistributed Expenditures-Operation and Maintenance of Plant Services; Special education and student supports: 17% of operating-budget scale, +$582,039 after inflation, +2 pts versus Essex County average, largest row: Total Special Education-Instruction.
This turns the broad spending total into the first recurring categories to inspect. The story may be current scale, peer difference, real movement, or all three.
Pull staffing rosters, placement/tuition schedules, contracts, program schedules, and budget-book narratives before translating category rows into classroom, staffing, or service-impact claims.
real operating budget per UFB planning student moved +$2,094 from 2019-20 to 2025-26; UFB planning on-roll moved -528; special-education on-roll is 1,105 (16% of UFB on-roll); sent placements are 399 (6% of UFB on-roll).
This keeps the per-student story from becoming only a dollar story: the denominator, placements, and service-load rows can change the read.
Pull fall enrollment, special-education placement records, IEP/service-obligation context, tuition contracts, transportation records, and staffing schedules before explaining why the load changed.
latest proposal moves operating budget +$3,962,022 from revised/current to proposed; fund-balance, reserve, and carryover source rows total $15.0 million, 9% of operating-budget scale; largest row is budgeted fund balance at $11.4 million.
This separates the current budget vote and one-time support rows from the multi-year inflation-adjusted trend.
Pull the adopted budget book, audit, appropriation-of-surplus resolution, reserve schedules, and budget adoption minutes before calling this recurring revenue, audited cash stress, or a complete cut list.
Revenue/cap record: The district’s own three-year look-ahead, presented at the 5/4/26 budget adoption, projects the gap growing to ~$8.8M in 2... Future-gap record: The district’s own three-year look-ahead, presented at the 5/4/26 budget adoption, projects the gap growing to ~$8.8M in 2... Cut/service record: The primary lever is attrition — leveraging retirements, resignations, non-renewals, and natural attrition (not filling va...
These records say which outside claims should be checked against the generated UFB evidence instead of inferred from UFB alone.
Use board packets, public-hearing decks, meeting videos/minutes, source-linked reporting, and follow-up interviews before writing future deficits, statutory-cap exhaustion, layoffs, program cuts, intent, or household tax impact.
Money movement uses 2025 CPI-U dollars where the row says after inflation. This is a reporting synthesis, not a deficit finding, tax-bill estimate, quality rating, or claim that a listed category caused a cut.
Budget evidence board
The four checks before writing the budget story
For South Orange-Maplewood, the useful budget read is a sequence: compare the published cost position, explain the category families, check inflation and denominator movement, then verify whether the live proposal continues or complicates that pattern.
Compare
$21,798; $118 below the Essex County average.
Frame
District
Average
Gap
Rank
Essex County districtsclosest local comparison frame
$21,798
$21,916
-$118
12 of 22
All NJ UFB districtsstatewide baseline before narrowing the frame
$21,798
$23,591
-$1,793
301 of 566
Mostly locally fundedsame funding model, so revenue dependence is not hidden by one rank
The board uses the latest UFB year for comparison rows, 2025 CPI-U dollars where it says real or after inflation, proposed operating budget as the category scale denominator, and nominal revised/current-to-proposed dollars for proposal rows. Source-family rows are contextual and can be nested, so this is a reporting map rather than an additive accounting schedule.
Budget operating model
The budget model in six reads
For South Orange-Maplewood, this is the compact operating model behind the long UFB report: scale, payers, uses, real movement, live proposal movement, and checks that can change the interpretation.
ScaleHow big is the operating budget?
$170.2 million
$170.2 million proposed General Fund operating budget; $25,373 per UFB planning student; $3,828 below the Essex County average on operating budget per UFB planning student.
Use this as the recurring operating scale. It is not all funds, audited actual spending, or a household tax bill.
Main operating sources: local sources 84% ($142.9 million); fund balance / other sources 8% ($13.9 million); state sources 8% ($13.4 million); 16 pts above the Essex County average.
Read this as General Fund operating revenue mix. Grants, debt service, capital funds, and tax-rate files sit on different bases.
Largest visible source families by operating-budget scale: Instruction programs 35%; Special education and student supports 17%; Capital, facilities, and debt 17%. Largest visible row: Total Regular Programs-Instruction.
Families are source-row groups, not an additive accounting schedule. Use them to decide which category proof section to open first.
real operating budget per UFB planning student moved +$2,094 from $23,278 to $25,373; operating-budget numerator moved +$1.8 million after CPI-U while UFB on-roll moved -528; top family movement: Capital, facilities, and debt +$18.0 million after inflation.
This is the guardrail against the generic nominal-spending-growth story: separate inflation, budget numerator, and UFB planning denominator before writing.
operating budget proposal moved +$4.0 million (2%) from revised/current to proposed; largest visible increase: Total General Current Expense +$8.2 million; largest visible decrease: Capital Reserve-Transfer to Capital Projects -$4.3 million.
These are nominal latest-file proposal rows. They should be read beside, not merged into, the CPI-adjusted history.
fund-balance, reserve, and carryover source rows total $15.0 million, 9% of operating scale; tax levy per UFB planning student is $5,112 above the Essex County average; rank 9 of 22; sent placements is 3 pts above the Essex County average; rank 5 of 21.
Use these as follow-up checks before writing deficit, tax-bill, service-cut, adequacy, or efficiency claims from UFB alone.
The model uses 2025-26 UFB rows for the current read, 2025 CPI-U dollars where it says real or after inflation, proposed General Fund operating budget as the common scale where labeled, and Essex County average for local peer comparisons where enough rows exist.
Budget answer sheet
This answer sheet gives the basic budget read for South Orange-Maplewood before the detailed report opens. It turns the current proposal, peer frame, funding model, spending uses, student/service load, inflation, and side files into direct questions a resident can answer from UFB evidence.
Question
Answer from UFB
How to read it
Proof
+$4.0Mproposal changeWhat changed in the current proposal?Live proposal
The live proposal changes the operating budget +$3,962,022 (2%) versus the revised/current column.
This is the current budget-year decision point. Long-run charts later in the report convert history to real dollars, but this row is the latest file’s nominal proposal change.
$21,798comparative costIs the district high, low, or typical against a fair benchmark?Fair comparison
NJDOE comparative cost is $118 below the Essex County average.
The ordinary per-pupil-spending line is only the starting point. The fair question is whether the district’s cost position fits its funding model, scale, placements, and outside-operating rows.
84%largest sourceWho pays for the operating budget?Who pays
Local sources supplied the largest operating-revenue share, 16 pts above the Essex County average.
Revenue mix is the policy frame behind the cost comparison: a locally funded district, a state-aid district, and a district using fund balance can show the same cost number for different reasons.
+$18,046,847real moveWhere does the operating budget go?What money buys
Capital, facilities, and debt is the strongest generated spending/category clue: +$18,046,847 after inflation from 2019-20 to 2025-26, 6 pts above the Essex County average, 17% of operating-budget scale.
This keeps the report out of the generic spending-went-up narrative. The category and named-line sections show which uses are actually large, unusual, or moving.
16%UFB on-rollWhat student or service-load context changes the read?Students and services
special-education on-roll is 1,105 (16% of UFB on-roll).
Per-pupil comparisons move when the denominator or service load changes. This report keeps fall enrollment, UFB planning enrollment, placements, and student-need rows next to the cost evidence.
+$1,759,963real operating changeWhat changed across loaded UFB years after inflation?What changed after inflation
After inflation, operating-budget scale changed +$1,759,963 from 2019-20 to 2025-26.
This is the long-run context. It is deliberately separate from the latest proposal-column changes so ordinary nominal growth does not masquerade as the budget story.
$15.0 millionfund/reserve sourcesWhat else can change the budget story?Reserves and side files
Fund balance and reserve sources total $15.0 million.
These rows can explain a budget year without being recurring operating spending. The report keeps fund balance, reserves, recap balances, unusual explanations, shared services, salary rows, and school-resource statements outside additive totals.
The answer sheet is generated from published UFB rows and local/state comparison sets. It is an evidence map, not a causal model; dollar trend claims are inflation-adjusted only where the text says so, and proposal rows are nominal latest-file movement.
Budget explanation brief
What explains this budget first
Local taxes and local sources is the largest current family outside the broad current-expense total, at 89% of operating-budget scale. Local taxes and local sources has the widest local peer gap, +23 pts against the Essex County average. Capital, facilities, and debt moved the most after inflation, +$18,046,847 across loaded UFB years.
Category, trend, and comparison scan
These are the source-row families where current scale, peer position, inflation-adjusted movement, or the latest proposal move most change the story.
Local taxes and local sourceslarge now / peer gap / real movementTotal Tax Levy (Revenue line 100/114, $141,780,530)
Current scale
89%$151,788,518
Peer gap
+23 ptspeer avg 67%
Real movement
-$5,469,648-4 pts
Live proposal
+$7,190,506+4 pts of operating scale
Capital, facilities, and debtlarge now / peer gap / real movementTotal Debt Service Funds (Appropriation line 89980, $13,033,043)
Current scale
17%$29,143,430
Peer gap
+6 ptspeer avg 11%
Real movement
+$18,046,847+11 pts
Live proposal
-$1,818,639-1 pt of operating scale
Instruction programslarge now / peer gap / real movementTotal Regular Programs-Instruction (Appropriation line 3200, $50,602,031)
Current scale
35%$60,242,502
Peer gap
+7 ptspeer avg 29%
Real movement
+$2,366,524+1 pt
Live proposal
+$5,486,383+3 pts of operating scale
State aidlarge now / peer gap / real movementTotal State Projects (Appropriation line 88200, $9,735,275)
Current scale
14%$23,373,098
Peer gap
-16 ptspeer avg 29%
Real movement
+$10,979,778+6 pts
Live proposal
+$1,149,033+1 pt of operating scale
Preschoollarge now / peer gap / real movementTotal Preschool Education Aid (Appropriation line 87100, $9,588,300)
Current scale
12%$20,172,259
Peer gap
+5 ptspeer avg 7%
Real movement
+$11,669,200+7 pts
Live proposal
+$1,821,340+1 pt of operating scale
Bars are scaled separately within each scan column; use the printed values for exact cross-column comparisons.
Signal
Question
Evidence
Use and limit
Largest current familyLocal taxes and local sources
How much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?
$151,788,518 in latest source-row dollars; 89% of proposed operating-budget scale.Largest visible row: Total Tax Levy (Revenue line 100/114, $141,780,530).
Start here for the part of the budget that has the most current scale before reading smaller line movers.Large does not mean unusual, efficient, inefficient, or recurring; the peer gap and source-row basis still have to be checked.CategoriesSource rows
Widest local peer gapLocal taxes and local sources
How much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?
89% locally versus 67% for the Essex County average; gap +23 pts.The family sits above the local peer frame on the same operating-budget-equivalent denominator.
Use this as the clearest category clue that the district differs from nearby districts.A peer gap is not a cause, a quality rating, or proof of waste; it needs program, enrollment, tax, labor, and board-document context.Peer evidenceComparisonsCategories
Largest real movementCapital, facilities, and debt
Are capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?
+$18,046,847 from 2019-20 to 2025-26 after CPI-U adjustment to 2025 dollars.Operating-equivalent share changed +11 pts over the same loaded years.
Use this for the trend question, because it tests whether a category changed after inflation instead of repeating that nominal spending rises.This is not the latest proposal movement and can reflect row availability, program shifts, or denominator changes across loaded UFB years.TrendsCategoriesSource rows
Largest current proposal moveLocal taxes and local sources
How much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?
+$7,190,506 from revised/current to proposed in the latest UFB file.That equals +4 pts of proposed operating-budget scale.Largest named proposal row: Total Tax Levy (+$3,613,662 current-to-proposed).
Use this for what the current budget file says is changing now, separate from the multi-year inflation-adjusted trend.Proposal movement is nominal and latest-file only; it is not audited actual spending and should not be added across nested rows.ProposalSource rows
This brief uses generated UFB source-row families as a reporting triage layer. Latest scale and peer gaps use proposed operating budget as a common denominator; real movement is converted to 2025 dollars with CPI-U; proposal movement is nominal revised/current-to-proposed movement in the latest UFB file. Families are contextual and can be nested, so this is not an additive budget schedule.
Budget story package
For South Orange-Maplewood, start with this budget question: Do grants, capital, debt, preschool, or special-revenue rows change the budget-year story? The package keeps the UFB-supported claim, fair comparison, inflation/category/proposal checks, next reporting move, and blocked overread on the same row.
Package
What UFB shows
Compare / change
Report / block
Lead to testOutside-operating familysource family
capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.Check: Budget anatomy
Compare againstUse the Essex County average and the linked proof section as the first comparison, then verify the operational explanation outside UFB.What changes the readReaders can keep grants, capital, debt, preschool, and special-revenue rows out of recurring General Fund claims while still seeing why they matter.
Report nextSpecial-revenue, grant, capital, and debt-service schedules. Ask whether the outside-operating rows are restricted grants, capital, debt, or special revenue.Do not writeOutside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
Fair comparisonCost position$21,798
NJDOE comparative cost is $21,798 per pupil, rank 12 of 22 among Essex County districts, $118 below the Essex County average.Check: Peer evidence
Compare againstStart with Essex County districts and the Essex County average; then test statewide, model, scale, student-service, and outside-operating frames before treating the rank as the story.What changes the readUse this to decide whether local peers, statewide slices, scale, funding model, service load, or source-row context is the fair comparison before quoting a rank.
Report nextAdopted budget book and UFB narrative. Ask the business administrator which obligations make the peer set fair or unfair.Do not writeNJDOE comparative cost is the publisher’s metric; this is a comparison lead, not a judgment or a recomputed cost.
Inflation testTrend and denominator2025 dollars
real operating budget per UFB planning student changed +$2,094 from 2019-20 to 2025-26; UFB planning enrollment changed -528; NJDOE comparative cost changed +$1,898 after inflation.Check: Inflation trends
Compare againstCompare this with the latest-year Essex County average, the report map, and the trend section before calling growth the story.What changes the readThis separates nominal spending growth from real per-student movement, denominator change, and the latest proposal columns.
Report nextFirst and latest budget books and budget presentations. Ask which decisions changed between the first and latest loaded UFB years.Do not writeReal-dollar movement is long-run context; it is separate from the latest proposal-column decision.
Category explanationLocal taxes and local sources89%
Local taxes and local sources: $151,788,518 latest source-row dollars, 89% of operating-budget scale; +23 pts versus the Essex County average; -$5,469,648 after inflation from 2019-20 to 2025-26; +$7,190,506 latest proposal movement; largest visible row: Total Tax Levy.Check: Category evidence
Compare againstCompare the same source-family share with the Essex County average, then check category, peer, trend, proposal, and source-row sections.What changes the readThis is the category/slice evidence that can make a budget story specific; it is not a second total to add to the operating budget.
Report nextAppropriation account detail behind the large category. Ask which program, contract, staffing pattern, or pass-through sits inside the category.Do not writeBudget families can be nested, repeated, or contextual, so they are reporting leads rather than an additive budget schedule.
Live proposalCapital Reserve-Transfer to Capital Projects-$4,267,015
Capital Reserve-Transfer to Capital Projects changes -$4,267,015 from revised/current to proposed; -3 pts of operating-budget scale.Check: Proposal changes
Compare againstCompare the proposal package with the category map and trend bridge before calling it a pivot or continuation.What changes the readThis isolates the live budget decision from the broader real-dollar trend and from nested source-row totals.
Report nextAccount detail for the moving row in first and latest loaded years. Ask which formula, grant, transfer, contract, staffing, or accounting event moved the row.Do not writeProposal rows are nominal latest-file movement, not audited actual spending or a multi-year inflation-adjusted trend.
Second signalReserves and fund balance$15.0 million
Fund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million.Check: Reserves
Compare againstCompare balance, reserve, and carryover source rows with the operating budget scale; then check audited balances, restrictions, and recurrence.What changes the readCarry this beside the lead so per-pupil, tax, reserve, side-file, or outside-operating context is not left behind.
Report nextAudit fund-balance note and reserve schedules. Ask whether the source is planned, audited, recurring, or a one-time budget bridge.Do not writeFund-balance and reserve rows are planned source or projected-balance context, not audited cash or recurring revenue.
Story packages are generated from ranked UFB signals, 2025-dollar inflation checks, local peer and source-family comparisons, latest proposal rows, and side-file cues. They are an assignment path, not a causal finding, quality rating, or additive accounting schedule.
Budget mechanism read
This panel turns the budget evidence for South Orange-Maplewood into mechanisms: who pays; relative cost; category or slice are the first lanes to test before a reader writes from totals, ranks, or nominal growth.
Mechanism
District read
Proof already here
Report next
Block this overread
BaselineRelative cost
Published comparative cost is $118 below the Essex County average; rank 12 of 22 among Essex County districts.
$21,798; -$118 versus Essex County average. Peer evidence
Test whether funding model, service load, category rows, or side files make the cost position explainable.
A cost rank is not an efficiency, adequacy, quality, or taxpayer-impact finding.
In playWho pays
Local sources supply 84% of proposed General Fund operating revenue; 16 pts above the Essex County average. Tax levy per UFB on-roll is $5,112 above the Essex County average.
Operating revenue source share from UFB summary rows. Tax: $21,133; rank 9 of 22. Revenue families
Ask whether the cost story is also a local-revenue, state-aid, grant, tax-base, or fund-balance story.
Funding mix is not a tax bill, adequacy judgment, or proof of what the district buys.
In playCategory or slice
capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.
Budget-family scan combines latest operating-equivalent scale, local peer gap, CPI-adjusted movement, proposal movement, and largest source-row clues. Budget anatomy
Report the named row or family before saying total spending is the story.
Budget families and source rows can be nested or contextual, so this is not an additive schedule or causal model.
Trend testInflation and denominator
After CPI-U adjustment, operating budget per UFB on-roll moved +$2,094 from 2019-20 to 2025-26; UFB on-roll moved -528.
$23,278 to $25,373 in 2025 dollars per UFB on-roll. Inflation trends
Separate real per-student movement from nominal budget growth and from the latest proposal column.
This is not a current-year cut list, audited actual spending, or proof that services changed.
In playStudents and services
special-education planning rows are 1,105 (16% of UFB on-roll); sent-placement rows are 399 (6% of UFB on-roll); administrative costs per pupil is $413 below the Essex County average.
special-education planning rows: 1,105; sent-placement rows: 399; Administrative costs per pupil: rank 17 of 22. Students and costs
Ask whether per-pupil differences are a denominator, placement, service-load, or cost-row story.
Planning rows are not fall enrollment, service quality, compliance evidence, or student-need proof by themselves.
Live decisionProposal timing
operating budget moves +$3,962,022 from revised/current to proposed; 2% latest-file change; top named proposal row is Total General Current Expense.
+$4.0M; +$8,192,279 in nominal latest-file dollars. Proposal changes
Ask whether the current proposal continues, offsets, or departs from the longer CPI-adjusted trend.
Proposal-column movement is not audited actual spending, long-run inflation movement, or a confirmed cut/addition list.
In playOne-time support
fund-balance, reserve, and carryover source rows total $15.0 million; largest is budgeted fund balance at $11.4 million; projected close-year recap balances total $6.7 million.
Ask which support is recurring, restricted, already committed, or a one-year budget bridge.
Balance and reserve rows are planned-source or projected-balance context, not audited cash or structural-deficit proof.
CheckOutside operating and side files
all-funds net spending is $192.7 million, $22.5 million above the operating budget; shared-service file lists 10 arrangements; largest outside-operating row: debt service funds at $13.0 million.
largest outside-operating row: debt service funds at $13.0 million; selected administrative salary side file lists 26 rows. Budget anatomy
Ask whether grants, debt, capital, preschool, unusual items, shared services, or salary side files change the operating story.
Outside-operating and side-file rows are context; they are not recurring General Fund operating spending or audited savings.
Mechanisms are generated from UFB summary, revenue, appropriation, pupil-cost, budget-enrollment, tax, reserve, and side-file rows. Money trends use 2025 CPI-U dollars where labeled; proposal rows remain nominal latest-file movement.
Local public-record context
These vetted notes connect South Orange-Maplewood's generated UFB evidence with local records, meeting statements, or linked reporting. They do not replace the NJDOE budget rows; they show which outside claims can be checked against them.
Record thread
Local record
Use in budget story
Source
Future gap or fiscal-cliff claim
The district’s own three-year look-ahead, presented at the 5/4/26 budget adoption, projects the gap growing to ~$8.8M in 2027-28 and ~$13M in 2028-29 (assuming ~2%/yr levy growth, flat state aid, and ~4%/yr cost growt...
Use this to test whether UFB’s recurring-pressure pattern is also named in board materials or local reporting.
2026-05-04 Board Video SOMSD Business Administrator, district administration Open source high / public_record
Revenue cap or aid constraint
We have limited tax capacity ... a cap that we have to deal with and we have fixed state aid limits.
Use this to connect local-board framing with the operating-source and tax-basis rows in the report.
2026-05-04 Board Video SOMSD administration, superintendent Open source high / public_record
Staffing and attrition lever
The primary lever is attrition — leveraging retirements, resignations, non-renewals, and natural attrition (not filling vacancies).
Use this before turning a spending row into a staffing or classroom-impact claim.
2026-03-24 Board Video SOMSD administration, superintendent Open source high / public_record
Program or service change
We scrutinized our pre-K budget, identifying trends that allow for pre-K optimization.
Use this to connect budget pressure with visible service changes, then verify details in board packets and staffing schedules.
2026-03-24 Board Video SOMSD administration, superintendent Open source high / public_record
Budget-review process
For the second consecutive year, our district has engaged in an exhaustive line-by-line review of our financial landscape.
Use this as process context, not proof that every possible alternative has been exhausted.
2026-05-04 Board Video SOMSD administration, superintendent Open source high / public_record
This panel renders only when district source notes have been loaded and rights-checked. Treat it as a bridge from UFB signals to board records, public meetings, or linked reporting; do not treat it as a full transcript, complete cut list, audited forecast, or independent verification of claims beyond the cited source.
Cost-position clues
NJDOE comparative cost puts this district near the Essex County average. These clues name the concrete UFB measures, funding and tax signals, named rows, current-proposal movement, denominator checks, and budget-year context that can explain or complicate that position before the report moves into full evidence.
Clue
Evidence
How to read it
Proof
Headline metricNJDOE comparative cost
$21,798; -$118 vs Essex County average; rank 12 of 22
This is the published cost-position metric. The rows below are the visible UFB clues to test before treating the rank as a story by itself.
Scale checkOperating budget per UFB on-roll student
$25,373; -$3,828 vs Essex County average; rank 9 of 23
This recomputed operating-budget scale check uses UFB on-roll as the denominator; it can confirm or complicate NJDOE’s published comparative-cost line.
operating budget +$3,962,022 from revised/current to proposed; 2% latest-file change; largest named proposal move: General current expense at +$8,192,279
The proposal clue is the live nominal budget-year decision. It belongs beside the cost position, but it is separate from CPI-adjusted history and audited actual spending.
8%; -19 pts vs Essex County average; rank 12 of 22
Funding mix explains who carries the operating budget. It can make the same cost position mean different things, but it does not show what the district buys.
The clues use Essex County districts with usable latest-year UFB rows unless noted. Proposal rows are nominal revised/current-to-proposed movement; trend rows use 2025 dollars where labeled. These are reporting leads, not a causal model and not a rating of spending quality.
Cost-position judgment
For South Orange-Maplewood, the cost-position read is near the Essex County average. This ledger decides whether the visible UFB signals line up with that read, complicate it, or leave the explanation outside the budget files.
Judgment
Evidence
Reader take
Next check
Cost story
Comparative cost per pupil: $21,798 (-$118 vs Essex County average; rank 12 of 22)
The published cost line is not the whole story: a near-average cost position can still carry a funding, tax, category, proposal, or side-file story.
Tax levy per UFB on-roll student: $21,133 (+$5,112 vs Essex County average; rank 9 of 22); State operating revenue share: 8% (-19 pts vs Essex County average; rank 12 of 22); Administrative costs per pupil: $1,938 (-$413 vs Essex County average; rank 17 of 22).
These are the strongest peer-relative clues even though the headline cost rank is not itself a sharp high/low story.
Total Tax Levy: 83% of operating scale; +21 pts vs Essex County average; rank 12 of 23.
A named UFB row can make the story concrete. It still may be nested, contextual, or outside the recurring operating basis, so it needs the source-row proof section.
capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.
This is the strongest generated source-family route. Use it to decide what to report next, not as an accounting total or causal model.
Budget book, board packet, and account detail behind the linked proof section. Ask which local decision, outside requirement, or accounting rule produced the signal.
UFB can rank and compare the signal, but it still does not prove cause, adequacy, intent, quality, or taxpayer impact. Outside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
The ledger uses Essex County districts with usable latest-year UFB rows unless the row names another frame. It is a reporting synthesis, not an efficiency rating, adequacy claim, or causal model.
Budget report section
Start with the story
What is the short version, what can UFB prove, which signals deserve the first read, and which simple reads need a second signal?
What explains this budget
Outside-operating family. Capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.
AskDo grants, capital, debt, preschool, or special-revenue rows change the budget-year story?Do not overreadOutside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.Check: Budget anatomy
$21,133Tax effortTax levy per UFB on-roll student is $21,133, $5,112 above the Essex County average; local rank 9 of 22.AskHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?Do not overreadEstimated tax-rate side-file rows are context; they are not audited property-tax bills.Check: Tax context
84%Funding modelThe largest operating revenue source is local sources, 84% of the proposed operating budget, 16 pts above the Essex County average.AskWho pays for the operating budget, and is that funding mix typical for local peers?Do not overreadOperating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.Check: Revenue families
$15.0 millionReserves and fund balanceFund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million.AskAre balance, reserve, or carryover rows part of this budget year’s story?Do not overreadFund-balance and reserve rows are planned source or projected-balance context, not audited cash or recurring revenue.Check: Reserves
<1%Spending mixCharter / Renaissance transfer share is <1%, 4 pts below the Essex County average; local rank 9 of 14.AskWhich operating-use category makes the district unlike its peers?Do not overreadHigh-level use shares share one denominator, but lower-level UFB rows can overlap and should not be summed.Check: Spending categories
$1,938Pupil-cost lineAdministrative costs per pupil is $1,938, $413 below the Essex County average.AskWhich NJDOE standardized per-pupil row is furthest from the local peer average?Do not overreadSeveral pupil-cost rows are components of broader totals, not an additive bridge.Check: Pupil-cost rows
These are generated reporting leads ranked from the latest UFB row scans, county comparisons, planning-enrollment rows, and real-dollar trend checks. The question and counter-reading keep each lead from becoming a causal claim before the full report evidence is checked.
Budget reading memo
The useful budget read for South Orange-Maplewood is not a single spending-up sentence or a lone rank. Test this question first: Do grants, capital, debt, preschool, or special-revenue rows change the budget-year story? capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million.
Do not stop at the simple read
NJDOE comparative cost is $21,798, $118 below the Essex County average; local rank 12 of 22. After inflation, operating budget per UFB planning student changed +$2,094 from 2019-20 to 2025-26; UFB planning enrollment changed -528. The latest UFB proposal column changes the operating budget +$3,962,022 from revised/current to proposed. Those facts matter, but they should travel with the outside-operating family question instead of becoming the whole story.
The largest operating revenue source is local sources, 84% of the proposed operating budget, 16 pts above the Essex County average.
Readers can separate a budget that is locally funded, state-aid driven, federally supported, or temporarily balanced by reserves before judging the same cost number.
Operating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
Fund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million.
Readers can distinguish budget-year support from recurring revenue or audited cash availability.
Fund-balance and reserve rows are planned source or projected-balance context, not audited cash or recurring revenue.
This memo is generated from ranked UFB signals, local peer context, loaded-year inflation checks, proposal columns, and side-file evidence. It is an editorial route through the evidence, not a causal finding; Outside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
Question-to-reporting path
The first resident question for South Orange-Maplewood is Do grants, capital, debt, preschool, or special-revenue rows change the budget-year story? This path keeps the strongest UFB clues beside the first fair comparison, the records to pull, and the shortcut to block before writing.
Reader question
UFB clue
First comparison
Reporting move
Outside-operating familyDo grants, capital, debt, preschool, or special-revenue rows change the budget-year story?
capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.Special-revenue, grant, capital, debt-service, preschool, and project rows scaled against the operating budget.
Use the Essex County average and the linked proof section as the first comparison, then verify the operational explanation outside UFB.Check: Budget anatomy
Pull or ask
Budget book, board packet, and account detail behind the linked proof section.
Audit note or outside schedule if the row is restricted or one-time.
Ask which local decision, outside requirement, or accounting rule produced the signal.
Do not write yetOutside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
Tax effortHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?
Tax levy per UFB on-roll student is $21,133, $5,112 above the Essex County average; local rank 9 of 22.UFB levy rows, estimated tax-rate side file where present, planning-student denominator, and local peer context.
Compare levy per UFB planning student, estimated school-tax rate, and tax-base rows separately before translating the signal into taxpayer burden.Check: Tax context
Pull or ask
Estimated tax-rate worksheet and municipal rate or bill tables.
Equalized and taxable valuation notices.
Ask finance officials how equalized value and rate rows translate to local bills.
Do not write yetEstimated tax-rate side-file rows are context; they are not audited property-tax bills.
Funding modelWho pays for the operating budget, and is that funding mix typical for local peers?
The largest operating revenue source is local sources, 84% of the proposed operating budget, 16 pts above the Essex County average.Latest General Fund operating revenue summary, operating-budget denominator, and local peer source-share context.
Compare operating revenue shares against the Essex County average; keep state aid, local levy, federal support, and fund balance on their own bases.Check: Revenue families
Pull or ask
State-aid notices and aid-calculation summary.
Budget-book revenue schedule and levy-cap worksheet.
Ask what share is formula aid, levy, reserve use, or one-time support.
Do not write yetOperating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
Reserves and fund balanceAre balance, reserve, or carryover rows part of this budget year’s story?
Fund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million.UFB fund-balance, reserve, carryover, and projected-balance rows plus local peer scale.
Compare balance, reserve, and carryover source rows with the operating budget scale; then check audited balances, restrictions, and recurrence.Check: Reserves
Pull or ask
Audit fund-balance note and reserve schedules.
Budgeted fund-balance or reserve-withdrawal resolutions.
Ask whether the source is planned, audited, recurring, or a one-time budget bridge.
Do not write yetFund-balance and reserve rows are planned source or projected-balance context, not audited cash or recurring revenue.
This path is generated from the same ranked UFB signals as the budget memo and claim audit. It is a reporting crosswalk, not a finding that one row caused another.
Public hearing agenda
This turns the budget report into meeting questions: the generated UFB signal, the local record or explanation to ask for, the proof section to open, and the reading that should be blocked before a resident or reporter writes from the numbers.
Question
UFB signal
Ask for / check
Proof
Block this read
Current proposalWhich proposed changes are recurring, which are one-time or restricted, and what local action explains the largest named row?
Operating proposal changes +$3,962,022 from revised/current to proposed. Top named row: Capital Reserve-Transfer to Capital Projects -$4,267,015 (Appropriation line 76320).
Budget-hearing presentation, revised/current-to-proposed detail, board resolutions, and the contract, grant, tuition, transfer, or staffing memo behind the largest changed row.
Do not describe nominal proposal-column movement as the CPI-adjusted trend or as an audited spending result.
Relative costWhy does the published cost position sit where it does after peer choice, grade span, service load, funding model, and outside-operating rows are named?
NJDOE comparative cost is $21,798, $118 below the Essex County average; local rank 12 of 22.
Adopted budget book, peer roster, grade-span/program notes, placement and transportation schedules, and budget presentations for the named peers.
Do not turn a high or low rank into efficiency, waste, adequacy, or quality language without outside reporting.
Categories and linesWhich category or source family is actually driving the story, and which account, program, restriction, or transfer sits underneath it?
Instruction programs: $60,242,502; 35% of operating-budget scale; +7 pts versus Essex County average; +$2,366,524 after inflation from 2019-20 to 2025-26; largest row: Total Regular Programs-Instruction.
Account detail for the selected family, program or staffing schedules, contract or transfer documents, grant/restriction notes, and board packet explanations for the largest row.
Do not add budget families or lower-level rows together; many are nested, contextual, or outside recurring operating basis.
Inflation and denominatorIs the multi-year movement a real spending change, a planning-enrollment denominator change, a category mix change, or a one-year row?
Real operating budget changed +$1,759,963 from 2019-20 to 2025-26. Real operating budget per UFB planning student changed +$2,094. UFB planning on-roll changed -528.
First and latest budget books, enrollment projection memos, budget adoption minutes, account-level change notes, and any one-time grant, reserve, capital, or debt documents.
Do not make ordinary nominal growth the story until CPI-U, planning enrollment, peers, and category rows have been checked.
Students and servicesWhich enrollment, placement, tuition, preschool, transportation, or service-plan assumption changes the per-student read?
Budgeted out-of-district placements share is 6%, 3 pts above the Essex County average; local rank 5 of 21.
Enrollment projection worksheet, fall-enrollment comparison, placement and tuition schedules, transportation contracts, preschool/service-plan notes, and receiving/sending district records.
Do not treat UFB planning rows as fall enrollment, direct student need, compliance, or service quality proof.
Reserves and side filesWhich balance, reserve, one-time, shared-service, unusual, grant, capital, or debt rows belong in the story, and which are outside recurring operating?
Fund-balance/reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million. All-funds net spending is $192.7 million, $22.5 million above proposed operating budget. Largest projected balance row: Restricted-General Operating Budget: Capital Reserve at $4.6 million. Shared-service file has 10 rows.
Audit or ACFR fund-balance note, reserve-transfer approvals, unusual-item explanations, shared-service agreements, grant award letters, capital project schedules, and debt-service documents.
Do not treat planned balance or reserve rows as audited cash, recurring revenue, or a structural-deficit finding; do not sum side files into operating spending.
This is generated from the same UFB rows as the report, but the records named here are outside the UFB release. The table is a civic checklist, not a claim that the outside records already prove the explanation.
Budget news judgment
This filter labels what is background, what the UFB rows can support now, what needs a second signal, and what still requires outside reporting before the budget story is written.
Judgment
Evidence
Next step
Do not write
BackgroundNominal budget growth or a plain spending-up sentence.
Nominal operating budget moved +$36,445,881 from 2019-20 to 2025-26. The report tests that against CPI-U, UFB planning enrollment, and peer evidence: real operating budget per UFB planning student moved +$2,094.
Move to real dollars, fair peer/slice comparisons, category/source-family evidence, proposal columns, or side-file context before making it the story.Trends and inflation
Do not publish a generic 'spending went up' read as the budget story unless the second signal explains why it matters.
UFB-ready factThe latest proposal column changed.
Proposed operating budget changed +$3,962,022 from revised/current to proposed in the latest UFB file.
Report it as nominal current-proposal movement, then inspect named revenue and appropriation rows.Proposal changes
Do not mix this latest-file movement with the CPI-adjusted multi-year trend.
Reportable UFB signalDo grants, capital, debt, preschool, or special-revenue rows change the budget-year story?
capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis. Evidence basis: Special-revenue, grant, capital, debt-service, preschool, and project rows scaled against the operating budget.
Use this as the first local budget question, then check the linked proof section.Budget anatomy
Outside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
Second-signal checkHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?
Tax levy per UFB on-roll student is $21,133, $5,112 above the Essex County average; local rank 9 of 22. Evidence basis: UFB levy rows, estimated tax-rate side file where present, planning-student denominator, and local peer context.
Carry this beside the lead so the first read is tested against another denominator, file, or comparison frame.Tax context
Estimated tax-rate side-file rows are context; they are not audited property-tax bills.
Needs reportingTurn the outside-operating family signal into a local explanation.
Budget book, board packet, and account detail behind the linked proof section. Audit note or outside schedule if the row is restricted or one-time. Ask which local decision, outside requirement, or accounting rule produced the signal.
Check grant, capital, debt-service, preschool, project, and restriction schedules before treating the row as recurring operating spending.Budget anatomy
Outside-operating rows can be restricted, debt-backed, grant-funded, or capital/project context rather than recurring General Fund spending.
Blocked shortcutCause, waste, adequacy, efficiency, intent, quality, or blame.
UFB rows can flag a reportable budget signal; they do not prove why it happened or whether it is good policy.
Use board documents, contracts, tax records, staffing/program records, audits, and interviews before writing causal language.Source rows
Do not turn outside-operating family into a causal or quality claim from UFB alone.
The filter is generated from the same ranked UFB evidence as the reading memo, claim audit, and reporting notebook. It is a news judgment screen, not a causal model or a quality rating.
Budget diagnosis
For South Orange-Maplewood, the strongest generated read is outside-operating rows. The table ranks the explanatory lanes before the report opens the long evidence sections, so the budget is not reduced to ordinary per-pupil growth or a single cost rank.
capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.
Readers can keep grants, capital, debt, preschool, and special-revenue rows out of recurring General Fund claims while still seeing why they matter.
Outside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
tax levy per UFB on-roll is $21,133, $5,112 above the Essex County average; rank 9 of 22 among Essex County districts; highest estimated total school-tax rate shown is 1.414 per $100 of valuation.
Whether the budget story is partly a local-burden story after levy, planning enrollment, estimated rate rows, and tax-base context are separated.
A household tax bill, audited property-tax burden, or proof that school spending alone caused the rate.
local sources supply 84% of General Fund operating revenue; that source share is 16 pts above the Essex County average; tax levy per UFB on-roll is $21,133, $5,112 above the Essex County average; fund-balance, reserve, and carryover source rows total $15.0 million.
Why the same cost figure can mean different things in a state-funded, locally funded, federally supported, or balance-supported district.
A tax bill, a sustainability finding, or proof that source shares explain spending quality.
general current expense is the largest high-level use at >99% of operating budget; administrative costs per pupil is $1,938, $413 below the Essex County average; named row Total Tax Levy is +21 pts versus local peers.
Which spending category, pupil-cost row, or named source row turns the broad cost number into a concrete budget story.
A program audit, a complete causal bridge, or an additive sum of nested UFB rows.
NJDOE comparative cost is $21,798, $118 below the Essex County average; rank 12 of 22 among Essex County districts; operating budget per UFB on-roll is $25,373, $3,828 below the Essex County average; statewide comparative-cost rank is 301 of 566.
Whether the district is actually unusual after the local peer frame and operating denominator are named.
Quality, efficiency, adequacy, waste, or the cause of the rank.
budgeted out-of-district placements are 6% of UFB on-roll, 3 pts above the Essex County average; special-education planning share is 16%, 2 pts below the Essex County average.
Whether the per-student read is really about the denominator, placements, special education, or student-flow rows.
Fall enrollment, service severity, staffing need, service quality, or compliance.
The diagnosis is generated from published UFB summary, source rows, local peer comparisons, side files, and loaded-year movement. It ranks evidence for reporting priority; it is not a causal model, quality rating, or accounting equation.
Comparison brief
Relative cost before the long report
This table puts the published cost line into the comparison frames that matter first: named local peers, all NJ districts, funding model, district scale, cost band, and any high-signal service or category slice. It is a triage layer before the detailed peer strips, slice panels, and source rows.
Comparison verdictMostly below comparison frames. The comparative cost per pupil is below in 3 frames and near in 3 frames across the 6 front comparison frames shown.
Frame to checkPlacement-heavy districts: -$2,784 vs slice average; rank 105 of 170.
Reporting useUse the near frames to soften the rank before moving into category and denominator evidence. Open proof
Relative-cost ladder
Read across comparison frames before treating one rank as the story. These rows use NJDOE comparative cost when available, then operating cost per UFB on-roll as the fallback.
Frame
District
Comparison
Gap
Essex County districtsClosest named local benchmark before any statewide ranking.Comparative cost per pupil
$21,79812 of 22
$21,916Essex County average
-$118
All NJ UFB districtsBroad statewide baseline; useful, but not a fair peer group by itself.Comparative cost per pupil
$21,798301 of 566
$23,591NJ average
-$1,793
Placement-heavy districtsOut-of-district placement load can change per-pupil cost and service readings.Comparative cost per pupil
$21,798105 of 170
$24,582slice average
-$2,784
Mostly locally funded districtsFunding model changes what the same per-pupil cost can mean.Comparative cost per pupil
$21,798209 of 368
$24,352slice average
-$2,554
2,500-9,999 UFB on-roll districtsScale helps separate large-system budgets from fixed-cost small-district pressure.Comparative cost per pupil
$21,79857 of 139
$21,462slice average
+$336
Middle-half comparative-cost districtsThis asks whether the district is unusual even among districts in the same cost band.Comparative cost per pupil
$21,798159 of 282
$22,185slice average
-$387
Frame
District
Comparison
Named check
How to use it
Essex County districtsClosest named local benchmark before any statewide ranking.
Broad statewide baseline; useful, but not a fair peer group by itself. Secondary clue: Operating budget per UFB on-roll student is $25,373, $13,880 below the NJ average.Open proof
Placement-heavy districtsOut-of-district placement load can change per-pupil cost and service readings.
Out-of-district placement load can change per-pupil cost and service readings. Secondary clue: Budgeted out-of-district placements share is 6%, 20 pts below the slice average.Open proof
Mostly locally funded districtsFunding model changes what the same per-pupil cost can mean.
Scale helps separate large-system budgets from fixed-cost small-district pressure. Secondary clue: Operating budget per UFB on-roll student is $25,373, $585 above the slice average.Open proof
Middle-half comparative-cost districtsThis asks whether the district is unusual even among districts in the same cost band.
This asks whether the district is unusual even among districts in the same cost band. Secondary clue: Operating budget per UFB on-roll student is $25,373, $1,128 below the slice average.Open proof
Frames overlap and keep their own denominators. "Next higher" and "next lower" are numeric positions on the selected measure, not judgments about efficiency, adequacy, or quality.
Budget story spine
This scan-first table turns the strongest generated signals into a proof path. It keeps the claim, UFB evidence, fair comparison, outside reporting need, and counter-reading in one row before the report opens the longer evidence sections.
Story path
UFB proof
Comparison / proof
Outside reporting
Do not overread
Outside-operating familyDo grants, capital, debt, preschool, or special-revenue rows change the budget-year story?
source familycapital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.
Budget anatomyEssex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Check grant, capital, debt-service, preschool, project, and restriction schedules before treating the row as recurring operating spending.
Outside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
Tax effortHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?
$21,133Tax levy per UFB on-roll student is $21,133, $5,112 above the Essex County average; local rank 9 of 22.
Tax contextEssex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Use municipal tax-bill, equalized-value, and rate documents to translate UFB levy/rate context into what local taxpayers actually experience.
Estimated tax-rate side-file rows are context; they are not audited property-tax bills.
Funding modelWho pays for the operating budget, and is that funding mix typical for local peers?
84%The largest operating revenue source is local sources, 84% of the proposed operating budget, 16 pts above the Essex County average.
Revenue familiesEssex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Read aid notices, budget-hearing materials, and board minutes to separate formula aid, one-time support, reserve use, and local decisions.
Operating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.
Reserves and fund balanceAre balance, reserve, or carryover rows part of this budget year’s story?
$15.0 millionFund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million.
ReservesEssex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Check audited fund balance, reserve purpose, transfer approvals, and whether the budgeted source is recurring or one-time.
Fund-balance and reserve rows are planned source or projected-balance context, not audited cash or recurring revenue.
Spending mixWhich operating-use category makes the district unlike its peers?
<1%Charter / Renaissance transfer share is <1%, 4 pts below the Essex County average; local rank 9 of 14.
Spending categoriesEssex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Identify the program, contract, transfer recipient, school allocation, or staffing pattern behind the category before attaching a policy explanation.
High-level use shares share one denominator, but lower-level UFB rows can overlap and should not be summed.
Pupil-cost lineWhich NJDOE standardized per-pupil row is furthest from the local peer average?
$1,938Administrative costs per pupil is $1,938, $413 below the Essex County average.
Pupil-cost rowsEssex County average where local peer rows are usable; statewide and slice frames where the local peer set is incomplete.
Read staffing, benefits, facilities, and program documents for the cost row; standardized pupil-cost categories are summaries, not explanations.
Several pupil-cost rows are components of broader totals, not an additive bridge.
The spine is generated from latest-year peer gaps, named UFB rows, planning-enrollment evidence, side files, and real-dollar trend checks. It ranks reportable evidence paths, not spending quality or causal certainty.
Budget storylines to test
These are not finished articles. They are generated story packages that turn the strongest UFB signals into a responsible reporting route: the working nut graf, why the claim matters to readers, the proof inside UFB, the outside record to pull next, and the sentence not to write yet.
1Outside-operating family
Outside-operating rows can change the budget-year story
Working nut graf. For South Orange-Maplewood, the UFB-supported story to test is this: capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis. The reporting question is: Do grants, capital, debt, preschool, or special-revenue rows change the budget-year story?
Why readers careReaders can keep grants, capital, debt, preschool, and special-revenue rows out of recurring General Fund claims while still seeing why they matter.Proof in UFBSpecial-revenue, grant, capital, debt-service, preschool, and project rows scaled against the operating budget. Budget anatomyReport nextCheck grant, capital, debt-service, preschool, project, and restriction schedules before treating the row as recurring operating spending.Do not write yetOutside-operating rows can be restricted, debt-backed, grant-funded, or capital/project context rather than recurring General Fund spending.
2Tax effort
Tax pressure needs its own benchmark
Working nut graf. For South Orange-Maplewood, the UFB-supported story to test is this: Tax levy per UFB on-roll student is $21,133, $5,112 above the Essex County average; local rank 9 of 22. The reporting question is: How does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?
Why readers careReaders can separate school-budget pressure from taxable-base and municipal-rate context before translating UFB rows into household burden.Proof in UFBUFB levy rows, estimated tax-rate side file where present, planning-student denominator, and local peer context. Tax contextReport nextUse municipal tax-bill, equalized-value, and rate documents to translate UFB levy/rate context into what local taxpayers actually experience.Do not write yetLow levy per UFB on-roll does not automatically mean low household tax burden; high estimated rates do not by themselves prove school spending is the driver.
3Funding model
Who pays may explain more than how much
Working nut graf. For South Orange-Maplewood, the UFB-supported story to test is this: The largest operating revenue source is local sources, 84% of the proposed operating budget, 16 pts above the Essex County average. The reporting question is: Who pays for the operating budget, and is that funding mix typical for local peers?
Why readers careReaders can separate a budget that is locally funded, state-aid driven, federally supported, or temporarily balanced by reserves before judging the same cost number.Proof in UFBLatest General Fund operating revenue summary, operating-budget denominator, and local peer source-share context. Revenue familiesReport nextRead aid notices, budget-hearing materials, and board minutes to separate formula aid, one-time support, reserve use, and local decisions.Do not write yetA state-funded, locally funded, or fund-balance-heavy budget can produce the same cost figure for different reasons.
4Reserves and fund balance
One-time sources need a recurrence check
Working nut graf. For South Orange-Maplewood, the UFB-supported story to test is this: Fund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million. The reporting question is: Are balance, reserve, or carryover rows part of this budget year’s story?
Why readers careReaders can distinguish budget-year support from recurring revenue or audited cash availability.Proof in UFBUFB fund-balance, reserve, carryover, and projected-balance rows plus local peer scale. ReservesReport nextCheck audited fund balance, reserve purpose, transfer approvals, and whether the budgeted source is recurring or one-time.Do not write yetBudgeted balances and reserves are planned sources or projected balances, not audited cash available for any purpose.
Storylines are ranked from local peer gaps, source-row scale, planning-enrollment rows, side-file signals, proposal movement, and CPI-adjusted loaded-year checks. Money bases, fund scope, and denominators stay attached to each route; comparative cost remains NJDOE’s published metric.
Budget claim audit
This audit turns the report’s strongest signals into sentence-level budget claims. It separates what the UFB rows support from what still requires board materials, contracts, audits, tax records, staffing context, program records, or interviews.
Claim status
Safe wording
Evidence basis
Still not proven
Proof / next check
UFB-supported fact
The latest UFB file shows the proposed operating budget changes +$3,962,022 from the revised/current column to the proposed column.
Latest-year UFB revised/current and proposed operating-budget columns; nominal dollars.
This is the live proposal move, not the inflation-adjusted long-run trend or the reason the proposal changed.
capital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.
Special-revenue, grant, capital, debt-service, preschool, and project rows scaled against the operating budget.
Outside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.
Rows are generated from latest-year peer gaps, named UFB rows, planning-enrollment evidence, side files, latest-file proposal columns, and inflation-adjusted trend checks. Safe wording is the strongest UFB-supported sentence before outside reporting, not a finished story.
Comparison movement brief
This table separates the generic spending-up-over-time story from the district-specific comparison story. It asks whether selected cost, funding, tax, category, and service-load measures moved toward or away from the Essex County average from 2019-20 to 2025-26.
Measure
First gap
Latest gap
Read the movement
Check next
Comparative cost per pupil2019-20 to 2025-26
-$1,9432019-20 vs local peer average
-$1182025-26 vs local peer average
The measure moved closer to the Essex County average; the gap moved +$1,825.
Money measures are converted to 2025 dollars before peer gaps are compared. This is a direction-of-comparison brief, not a causal test; a widening or narrowing gap still needs category, denominator, tax, service-load, and source-row evidence.
Comparison-frame movement
This panel takes the latest-year comparison frames from the relative-cost ladder and asks whether this district's published comparative cost moved closer to or farther from each frame from 2019-20 to 2025-26, after CPI-U adjustment.
Latest readFrame-sensitive over time. The latest real comparative cost is above in 1 frame and below in 4 frames.
Largest movementMostly locally funded districts moved +$2,168 versus its frame.
Reporting useOne comparison frame cannot carry the story; name which frame changes the read.
Frame
First gap
Latest gap
Movement
Read the movement
Essex County districtsClosest named local comparison set.
-$1,9432019-20 vs Essex County average
-$1182025-26 vs Essex County average
+$1,8252019-20 to 2025-26
The measure moved closer to the Essex County average; the gap moved +$1,825.
All NJ UFB districtsBroad statewide baseline; useful, but not a fair peer group by itself.
-$3,3752019-20 vs NJ average
-$1,7932025-26 vs NJ average
+$1,5822019-20 to 2025-26
The measure moved closer to the NJ average; the gap moved +$1,582.
Mostly locally funded districtsLatest-year funding model held constant across loaded years.
-$4,7222019-20 vs slice average
-$2,5542025-26 vs slice average
+$2,1682019-20 to 2025-26
The measure moved closer to the slice average; the gap moved +$2,168.
2,500-9,999 UFB on-roll districtsLatest-year UFB on-roll scale group held constant across loaded years.
-$1,4252019-20 vs slice average
+$3362025-26 vs slice average
+$1,7612019-20 to 2025-26
The measure crossed from below to above the slice average; the gap moved +$1,761.
Middle-half comparative-cost districtsLatest-year comparative-cost band held constant across loaded years.
-$2,1212019-20 vs slice average
-$3872025-26 vs slice average
+$1,7342019-20 to 2025-26
The measure moved closer to the slice average; the gap moved +$1,734.
Money values are converted to 2025 dollars before gaps are compared. Frame membership uses the latest UFB year and is held constant when looking backward, so this is a fair-comparison trend check, not a cohort study, efficiency rating, adequacy finding, or causal explanation.
Operating story basis
This table classifies the latest UFB evidence before the report asks what the budget means. It separates recurring operating-budget signals from the live proposal, reserve and carryover sources, side-file context, and outside-operating rows before comparing this district with the Essex County average or statewide slices.
proposed operating budget $170,225,226; local sources supply 84% of operating revenue; general current expense is >99% of operating usesScale: $170.2 million
Use for the district’s main current-year operating story: who funds the General Fund operating budget and which high-level uses dominate it.
Do not mix this with all-funds grants, debt, capital, or side-file rows as though everything recurs on the same basis.
all-funds net above operating is the largest outside-operating row, $22,505,732Scale: 13% of operating budget
Use as scale context for grants, debt, capital, preschool, and other fund sections that can make all-funds totals diverge from the operating story.
Do not add these rows to General Fund operating uses or treat the operating-equivalent share as a spending mix.
The recurring row uses the proposed General Fund operating budget as the common basis. Proposal movement is nominal revised/current-to-proposed evidence; trend panels convert dollars to 2025 only where labeled. Reserve, recap, unusual-item, shared-service, tax, and outside-operating rows are kept separate because they answer different journalism questions.
Structural squeeze test
The squeeze test asks whether South Orange-Maplewood has the pattern a budget story usually needs: main operating sources, operating-use families, one-time support, denominator or service-load rows, and peer context pointing toward recurring pressure. It also marks what UFB cannot prove.
Local, state, and federal operating-source summaries moved -$5,470,133 after inflation from 2019-20 to 2025-26; those summaries equal 93% of the latest proposed operating budget; operating-budget scale moved +$1,759,963, $7,230,096 more than that source movement.
Use this to test whether the main recurring operating sources kept pace with operating scale after CPI-U. It is not a tax-cap or adequacy finding by itself.
Pull the levy-cap worksheet, state-aid notice, cap-bank/waiver rows, budget book, and board presentation before writing a cap-limited or underfunded-budget claim.
Instruction programs moved +$2,411,906 after inflation from 2019-20 to 2025-26; latest scale is 35% of proposed operating budget; 7 pts above the Essex County average; largest latest source row: Total Regular Programs-Instruction.
Use this as the first appropriation/use family to inspect. Rows can still be nested, so this does not prove a single driver or an additive subtotal.
Pull staffing rosters, contracts, placement details, program schedules, and budget-book narratives before assigning cause or judging service quality.
Budgeted fund balance is the largest latest named limited-source row inside $14,963,951 of fund-balance, reserve, and carryover sources; total limited-source support moved +$7,557,965 after inflation from 2019-20 to 2025-26.
Use this to test whether the operating story depends partly on balance, reserve, or carryover rows rather than recurring operating sources.
Pull the audit, reserve schedules, fund-balance policy, appropriation-of-surplus resolution, and board packet before calling this cash stress or a structural deficit.
UFB planning on-roll moved -528; special-education on-roll is 1,105 (16% of UFB on-roll); sent placements are 399 (6% of UFB on-roll).
Use this to keep per-pupil cost and category movement tied to the planning denominator and visible service-load rows.
Pull fall enrollment, special-education placement records, IEP/service obligations, tuition contracts, and staffing schedules before explaining why the load changed.
Comparative cost per pupil is $21,798, -$118 vs Essex County average; rank 12 of 22 among Essex County districts; Tax levy per UFB on-roll student is $21,133, +$5,112 vs Essex County average; State operating revenue share is 8%, -19 pts vs Essex County average.
Use the peer frame to decide whether the squeeze signal is district-specific, common among local peers, or mainly a funding-model comparison.
Pull comparable districts' budget books, staffing/service context, and tax-base records before treating a rank as efficiency, adequacy, or resident impact.
UFB rows can show loaded-year source movement, operating-use movement, limited-source rows, service-load denominators, and peer position through 2025-26.
Use UFB to form a recurring-pressure hypothesis and to say which signals point the same direction. Do not write future deficit, statutory cap exhaustion, layoffs, service cuts, or intent from UFB alone.
Pull the board budget book, public-hearing deck, tax levy cap calculation, state aid notice, collective-bargaining and staffing records, audit, and any projected-gap or cut-list documents.
Dollar movement uses 2025 CPI-U dollars where the row says after inflation. The test is a reporting checklist, not a structural-deficit finding, tax-bill estimate, service-quality rating, or levy-cap calculation.
Budget flow bridge
This table keeps the budget report from reading as disconnected panels. It puts the relative cost frame, money in, money out, proposal movement, outside-operating rows, side files, and student denominator in one scan before the report compares this district with the Essex County average and the statewide slices below.
All-funds net above operating: $22.5 million (13%); Debt Service Funds: $13.0 million (8%); Special Revenue Funds: $11.2 million (7%)
Use this to explain why all-funds totals, grants, debt, capital, preschool, or project rows can make the budget look different from the operating story.
+3 pts vs Essex County average; rank 3 of 17
Do not fold outside-operating rows into the General Fund operating mix or assume the operating-equivalent share recurs each year.
Budgeted fund balance $11.4 million; one-time source rows $15.0 million; projected recap balances $6.7 million
Use these side files to decide whether reserve use, projected balances, unusual explanations, shared services, or tax basis should travel with the operating story.
Peer and history checks live in the side-file and reserve sections; they are separate from operating-revenue mix.
Do not read side files as recurring revenue, audited cash, complete payroll, audited savings, or tax-bill advice.
UFB planning on-roll 6,709; fall enrollment 6,865; sent placements 6% of UFB on-roll; special-education planning rows 16% of UFB on-roll
Use this before making per-student claims: the UFB planning denominator, fall enrollment, and service-load rows can point to different stories.
+3 pts vs Essex County average; rank 5 of 21
Do not replace NJDOE comparative cost with a homemade denominator or treat planning rows as direct proof of student need.
The bridge is a reporting map, not an accounting equation. It uses the proposed General Fund operating budget as a common scale only where labeled; proposal rows are nominal latest-file movement, and inflation-adjusted trend evidence appears later in 2025 dollars.
Budget pressure map
This table turns the report into a first-read checklist. It ranks the budget pressures that UFB evidence can surface for this district, then separates what each pressure can explain from what still needs reporting outside the UFB files.
Comparative cost per pupil is $21,798, $118 below the Essex County average; local rank 12 of 22; Operating budget per UFB on-roll student is $25,373, $3,828 below the Essex County average; statewide comparative-cost rank 301 of 566.
Whether the district looks high, low, or ordinary before a reader turns to categories, taxes, and service load.
Spending quality, efficiency, or the reason the district sits where it does.
local sources supply 84% of General Fund operating revenue; that source share is 16 pts above the Essex County average; tax levy per UFB on-roll is $21,133, $5,112 above the Essex County average; fund-balance, reserve, and carryover sources total $15.0 million.
Who pays for the operating budget and whether a cost position also creates local levy, aid, or balance-source pressure.
A property-tax bill, audited all-funds revenue, or proof that the funding model is sustainable.
general current expense is the largest high-level use at >99% of operating budget; administrative costs per pupil is $1,938, $413 below the Essex County average; named row Total Tax Levy is +21 pts versus local peers.
Which use categories, cost rows, or named source rows deserve the first follow-up instead of quoting total spending.
A complete program budget or an additive accounting bridge; UFB rows can be nested, repeated, or contextual.
budgeted out-of-district placements are 6% of UFB on-roll, 3 pts above the Essex County average; special-education planning share is 16%, 2 pts below the Essex County average.
Whether a per-student read is really about the denominator, placements, special education, or student-flow rows.
Fall enrollment, program severity, service quality, or audited staffing need.
All-funds net above operating is $22.5 million, 13% of operating budget; 6 material outside-operating rows clear the scale threshold.
Why all-funds, grants, debt, capital, preschool, or project rows may change the budget-year context.
A General Fund operating spending mix, or evidence that outside-operating rows recur on the same basis.
Pressure rows are generated from the latest UFB summary, source rows, local peer comparisons where enough peers have data, and loaded-year trend rows. Money movement is inflation-adjusted only where this table says 2025 dollars or after inflation; proposal rows are nominal latest-file changes.
Budget tension checks
These checks pair signals that are easy to overread alone: current cost position, inflation-adjusted movement, proposal-column changes, tax burden, funding model, category slices, service load, reserves, and outside-operating rows.
Tension to test
Signal pair
How it changes the read
Proof
Cost position vs real trend
Operating budget per UFB on-roll student is $25,373, $3,828 below the Essex County average; rank 9 of 23 among Essex County districts.Operating budget per UFB on-roll student changed +$2,094 after inflation from 2019-20 to 2025-26.
A below-peer cost position can still be moving up in real terms, so the comparison should not flatten the inflation story.
Operating budget per UFB on-roll student is $25,373, $3,828 below the Essex County average; rank 9 of 23 among Essex County districts.Tax levy per UFB on-roll student is $21,133, $5,112 above the Essex County average; rank 9 of 22 among Essex County districts.
Local tax pressure can be high even when the cost line is not above peers; the burden story is about who pays, not only what is spent.
Operating budget changes +$3,962,022 from revised/current to proposed in the latest UFB file.Operating scale changed +$1,759,963 in 2025 dollars from 2019-20 to 2025-26.
The latest proposal and the real trend point the same way, but proposal-column movement is nominal and current-year while the trend is inflation-adjusted across loaded years.
Operating budget per UFB on-roll student is $25,373, $3,828 below the Essex County average; rank 9 of 23 among Essex County districts.Administrative costs per pupil is $1,938, $413 below the Essex County average; rank 17 of 22 among Essex County districts.
The category row helps turn the cost comparison into a concrete budget question, but it should not be treated as a complete program audit.
State operating revenue share is 8%, 19 pts below the Essex County average; rank 12 of 22 among Essex County districts.Administrative costs per pupil is $1,938, $413 below the Essex County average; rank 17 of 22 among Essex County districts.
Pair the revenue model with the use category before implying that a high or low spending slice is locally discretionary.
Operating budget per UFB on-roll student is $25,373, $3,828 below the Essex County average; rank 9 of 23 among Essex County districts.budgeted out-of-district placements are 6%, 3 pts above the Essex County average; special-education planning share is 16%, 2 pts below the Essex County average.
Before treating the per-pupil number as a pure spending comparison, check whether placements, special education, or the UFB denominator explain part of the position.
Tension checks are generated from the same UFB rows used elsewhere in the report. They are not causal findings. Money trend claims are inflation-adjusted only where labeled as 2025 dollars or after inflation; proposal movement is nominal revised/current-to-proposed movement.
Category story map
Local taxes and local sources is the largest selected source-row family at 89% of operating-budget scale. Local taxes and local sources has the widest selected local peer gap, 23 pts above the Essex County average. Capital, facilities, and debt moved the most after inflation, +$18,046,847 from 2019-20 to 2025-26. This map puts the category question in one place: current scale, local comparison, inflation-adjusted movement, and the latest proposal-column move.
Budget family
Question to test
Category evidence
Source row and proof
Local taxes and local sourceslarge current scale / local peer gap / inflation-adjusted movement
How much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?
Latest scale $151,788,518 (89% op. equiv.)+23 pts versus the Essex County average-$5,469,648 real movement from 2019-20 to 2025-26+$7,190,506 latest proposal movement; +4 pts of operating scale
Total Tax Levy (Revenue line 100/114, $141,780,530)Total Tax Levy (+$3,613,662 latest-file move)CategoriesProposalTrend
Capital, facilities, and debtlarge current scale / local peer gap / inflation-adjusted movement
Are capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?
Latest scale $29,143,430 (17% op. equiv.)+6 pts versus the Essex County average+$18,046,847 real movement from 2019-20 to 2025-26-$1,818,639 latest proposal movement; -1 pt of operating scale
Total Debt Service Funds (Appropriation line 89980, $13,033,043)Total Capital Outlay (-$4,253,015 latest-file move)CategoriesProposalTrendSide files
Instruction programslarge current scale / local peer gap / inflation-adjusted movement
Which classroom or instructional program rows define the core spending structure?
Latest scale $60,242,502 (35% op. equiv.)+7 pts versus the Essex County average+$2,366,524 real movement from 2019-20 to 2025-26+$5,486,383 latest proposal movement; +3 pts of operating scale
Total Regular Programs-Instruction (Appropriation line 3200, $50,602,031)Total Regular Programs-Instruction (+$4,534,974 latest-file move)CategoriesProposalTrend
State aidlarge current scale / local peer gap / inflation-adjusted movement
Which aid lines explain dependence on state funding or first-to-latest movement?
Latest scale $23,373,098 (14% op. equiv.)-16 pts versus the Essex County average+$10,979,778 real movement from 2019-20 to 2025-26+$1,149,033 latest proposal movement; +1 pt of operating scale
Total State Projects (Appropriation line 88200, $9,735,275)Categorical Special Education Aid (+$698,800 latest-file move)CategoriesProposalTrend
Preschoollarge current scale / local peer gap / inflation-adjusted movement
Is preschool aid, carryover, instruction, or support service scale material?
Latest scale $20,172,259 (12% op. equiv.)+5 pts versus the Essex County average+$11,669,200 real movement from 2019-20 to 2025-26+$1,821,340 latest proposal movement; +1 pt of operating scale
Total Preschool Education Aid (Appropriation line 87100, $9,588,300)Total Preschool Education Aid (+$928,011 latest-file move)CategoriesProposalTrend
Special revenue fundslarge current scale / local peer gap / inflation-adjusted movement
How large are grant-funded or otherwise outside-operating programs relative to operating budgets?
Latest scale $22,439,550 (13% op. equiv.)+2 pts versus the Essex County average+$10,041,907 real movement from 2019-20 to 2025-26-$3,237,896 latest proposal movement; -2 pts of operating scale
Total Special Revenue Funds (Appropriation line 88760, $11,219,775)Total Special Revenue Funds (-$1,618,948 latest-file move)CategoriesProposalTrendSide files
Budget families are generated from contextual UFB revenue and appropriation source rows. Latest scale and peer gap use proposed operating budget as a common denominator; real movement is converted to 2025 dollars; proposal movement is nominal revised/current-to-proposed movement in the latest UFB file. Families can be nested, outside-operating, or repeated across files, so this is a reporting map rather than an additive budget schedule.
Proposal versus trend
The latest proposal and the loaded-year category trend do not answer the same question. For Local taxes and local sources, the proposal is a counter-move: +$7,190,506 in nominal latest-file movement versus -$5,469,648 across loaded years after inflation. Across material family rows, this scan finds 7 continuing trends, 8 counter-moves, and 1 current-only move.
Relationship
Loaded-year trend
Current proposal
How to read it
Counter-moveLocal taxes and local sources
-$5,469,6482019-20 to 2025-26 in 2025 dollars; share moved -4 pts.
+$7,190,506+4 pts of proposed operating-budget scale.Total Tax Levy (Revenue, line 100/114, +$3,613,662)
The latest proposal points opposite the loaded-year real movement, so this is the first place to check whether the budget is pivoting.ProposalTrendCategoriesPeers
Continues trendState aid
+$10,979,7782019-20 to 2025-26 in 2025 dollars; share moved +6 pts.
+$1,149,033+1 pt of proposed operating-budget scale.Categorical Special Education Aid (Revenue, line 440, +$698,800)
The latest proposal points in the same direction as the inflation-adjusted movement across loaded UFB years.ProposalTrendCategoriesPeers
Current-only moveOther named rows
-$57,5322019-20 to 2025-26 in 2025 dollars; share moved 0 pts.
-$3,213,984-2 pts of proposed operating-budget scale.Adjustment for Prior Year Encumbrances (Revenue, line 710, -$2,195,337)
The latest proposal has a visible family move, while the loaded-year real trend is not material enough to call a direction.ProposalTrendCategoriesPeers
Continues trendGeneral current expense
+$1,578,5612019-20 to 2025-26 in 2025 dollars; share moved 0 pts.
+$8,192,279+5 pts of proposed operating-budget scale.Total General Current Expense (Appropriation, line 72260, +$8,192,279)
The latest proposal points in the same direction as the inflation-adjusted movement across loaded UFB years.ProposalTrendCategoriesPeers
Counter-moveCapital, facilities, and debt
+$18,046,8472019-20 to 2025-26 in 2025 dollars; share moved +11 pts.
-$1,818,639-1 pt of proposed operating-budget scale.Total Capital Outlay (Appropriation, line 76400, -$4,253,015)
The latest proposal points opposite the loaded-year real movement, so this is the first place to check whether the budget is pivoting.ProposalTrendCategoriesPeers
Counter-moveFund balance and reserves
+$7,579,0052019-20 to 2025-26 in 2025 dollars; share moved +4 pts.
-$6,113,793-4 pts of proposed operating-budget scale.Budgeted Fund Balance-Operating Budget (Revenue, line 580, +$4,308,348)
The latest proposal points opposite the loaded-year real movement, so this is the first place to check whether the budget is pivoting.ProposalTrendCategoriesPeers
This bridge keeps timing bases separate. Loaded-year trend values are inflation-adjusted to 2025 dollars and compare the first and latest loaded UFB years; proposal values are nominal revised/current-to-proposed movement in the latest UFB file. A counter-move is a reporting prompt, not proof of a policy reversal or cause.
Budget reporting lead sheet
This lead sheet turns the generated budget signals into a reporting agenda: what looks most explainable, what question a resident should ask, and which caveat keeps the evidence from becoming an overclaim.
1Outside-operating familysource familycapital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.Reader questionDo grants, capital, debt, preschool, or special-revenue rows change the budget-year story?Do not overreadOutside-operating families are scaled against the operating budget for context; they are not recurring General Fund spending by themselves.Budget anatomy
2Tax effort$21,133Tax levy per UFB on-roll student is $21,133, $5,112 above the Essex County average; local rank 9 of 22.Reader questionHow does local tax effort compare once levy per planning student, estimated rate, and tax base are separated?Do not overreadEstimated tax-rate side-file rows are context; they are not audited property-tax bills.Tax context
3Funding model84%The largest operating revenue source is local sources, 84% of the proposed operating budget, 16 pts above the Essex County average.Reader questionWho pays for the operating budget, and is that funding mix typical for local peers?Do not overreadOperating revenue is General Fund operating revenue, not all-funds revenue or a tax-bill calculation.Revenue families
4Reserves and fund balance$15.0 millionFund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million.Reader questionAre balance, reserve, or carryover rows part of this budget year’s story?Do not overreadFund-balance and reserve rows are planned source or projected-balance context, not audited cash or recurring revenue.Reserves
5Spending mix<1%Charter / Renaissance transfer share is <1%, 4 pts below the Essex County average; local rank 9 of 14.Reader questionWhich operating-use category makes the district unlike its peers?Do not overreadHigh-level use shares share one denominator, but lower-level UFB rows can overlap and should not be summed.Spending categories
6Pupil-cost line$1,938Administrative costs per pupil is $1,938, $413 below the Essex County average.Reader questionWhich NJDOE standardized per-pupil row is furthest from the local peer average?Do not overreadSeveral pupil-cost rows are components of broader totals, not an additive bridge.Pupil-cost rows
7Line movement-$10,485,951Largest inflation-adjusted named-line movement: Total Tax Levy, -$10,485,951 from 2019-20 to 2025-26.Reader questionWhich named source row moved most after inflation across loaded UFB years?Do not overreadThe selected row is a reporting lead, not a complete explanation of the operating budget change.Line history
8Cost position$21,798NJDOE comparative cost is $21,798 per pupil, rank 12 of 22 among Essex County districts, $118 below the Essex County average.Reader questionDoes the cost rank still make sense after funding model, scale, placements, and outside-operating rows are considered?Do not overreadNJDOE comparative cost is the publisher’s metric; this is a comparison lead, not a judgment or a recomputed cost.Peer evidence
Lead order comes from local peer gaps, UFB row scale, planning-enrollment rows, and inflation-adjusted movement. It ranks reportability, not importance to students or proof that a district should spend differently.
Editorial frame
For South Orange-Maplewood, the useful budget question is how to read comparative cost is $118 below the Essex County average, local sources supply 84% of operating revenue, and largest use is general current expense at >99%. UFB can establish the money basis, peer position, row scale, and loaded-year movement; it cannot by itself prove whether the pattern reflects policy choices, student need, contracts, facilities, tax capacity, or one-time accounting.
What UFB can establish
Outside-operating familycapital, facilities, and debt moved +$18.0 million after CPI-U from 2019-20 to 2025-26; operating-budget-scale share moved +11 pts from 2019-20 to 2025-26; latest proposal moves capital, facilities, and debt -$1.8 million. Source-family rows can be nested, contextual, or outside recurring operating basis.Budget anatomy
Tax effortTax levy per UFB on-roll student is $21,133, $5,112 above the Essex County average; local rank 9 of 22.Tax context
Funding modelThe largest operating revenue source is local sources, 84% of the proposed operating budget, 16 pts above the Essex County average.Revenue families
Reserves and fund balanceFund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million.Reserves
What still needs reporting
Outside-operating familyCheck grant, capital, debt-service, preschool, project, and restriction schedules before treating the row as recurring operating spending.
Tax effortUse municipal tax-bill, equalized-value, and rate documents to translate UFB levy/rate context into what local taxpayers actually experience.
Funding modelRead aid notices, budget-hearing materials, and board minutes to separate formula aid, one-time support, reserve use, and local decisions.
Reserves and fund balanceCheck audited fund balance, reserve purpose, transfer approvals, and whether the budgeted source is recurring or one-time.
Competing readings to keep alive
Outside-operating familyOutside-operating rows can be restricted, debt-backed, grant-funded, or capital/project context rather than recurring General Fund spending.
Tax effortLow levy per UFB on-roll does not automatically mean low household tax burden; high estimated rates do not by themselves prove school spending is the driver.
Funding modelA state-funded, locally funded, or fund-balance-heavy budget can produce the same cost figure for different reasons.
Reserves and fund balanceBudgeted balances and reserves are planned sources or projected balances, not audited cash available for any purpose.
This frame is generated from the same UFB signals as the lead sheet. It is designed to prevent the report from turning row evidence into unsupported causality.
Budget model synthesis
Read this budget as near-peer cost position, mostly locally funded, general-current centered, and placement load visible. The table below connects the strongest structural signals so the report is not just a list of panels.
Structural question
UFB evidence
Working read and proof section
Is this mainly a cost position or a scale story?
NJDOE comparative cost is $21,798, $118 below the Essex County average; rank 12 of 22 locally; statewide rank 301 of 566; operating budget per UFB on-roll is $25,373, $3,828 below the Essex County average
Can explainTreat cost rank as a starting signal, then test it against funding model, student/service load, denominator choices, and outside-operating rows before calling it efficiency, waste, or adequacy.Cannot proveA high or low rank does not prove value, waste, staffing quality, student need, or tax fairness by itself.Check: Peer evidence
Who pays, and is the tax-burden basis unusual?
local sources supply 84% of operating revenue, 16 pts above the Essex County average; tax levy per UFB on-roll is $21,133, $5,112 above the Essex County average; fund-balance/reserve sources equal $15.0 million
Can explainThe same per-pupil cost can mean different things in a locally funded, state-funded, or balance-supported budget. Operating revenue is not all-funds revenue, and UFB tax rows are context rather than a household tax bill.Cannot proveFunding share is not a full taxpayer-burden claim, and balance/reserve sources should not be read as recurring aid.Check: Operating funding and tax-burden basis
What does the operating budget buy differently?
largest high-level use is general current expense, >99% of operating budget; strongest peer mix gap is general current expense share at >99%, 12 pts above the Essex County average; named-row standout: Total Tax Levy is +21 pts versus peers
Can explainUse shares and named rows are reporting leads. They can reflect pass-throughs, accounting structure, program obligations, staffing, contracts, facilities, or policy choices, so the category label is not the cause.Cannot proveUFB rows can be nested, repeated, or outside the operating fund, so category differences are not an additive causal bridge.Check: Categories and lines
Does the student/service load change the cost reading?
budgeted out-of-district placements are 399, 6% of UFB on-roll; special-education planning share is 16%, 2 pts below the Essex County average; free/reduced-price lunch is 15%, -33 pts versus county fall-enrollment context
Can explainPer-student comparisons move when the denominator, sent/received flows, special-education planning rows, or student-need context differ. These rows are context, not a quality or compliance finding by themselves.Cannot provePlanning-enrollment and placement rows do not replace fall enrollment, individual service plans, or audited program costs.Check: Costs and students
What is the live decision versus the real long-run movement?
latest proposal changes operating budget +$3,962,022; real operating scale changed +$1,759,963 from 2019-20 to 2025-26; UFB on-roll changed -528; operating per UFB on-roll changed +$2,094 after inflation
Can explainCurrent proposal changes are nominal latest-file decisions. Trend claims convert loaded years to real dollars, and per-student movement must separate the budget numerator from the UFB planning-enrollment denominator.Cannot proveA real-dollar movement does not identify the board decision, contract, aid formula, or accounting change that produced it.Check: Proposal and inflation trend
Which context rows may explain the budget year without being recurring operating spending?
fund-balance/reserve source rows total $15.0 million; largest is budgeted fund balance; projected close-year recap balances total $6.7 million; shared-service file lists 10 arrangements; selected administrative base-salary rows total $3.6 million
Can explainReserve, balance, unusual-item, shared-service, school-resource, tax-rate, and salary rows can explain a budget year, but they are mixed side files and should not be summed into operating spending.Cannot proveSide-file amounts are not audited recurring operating totals and may be explanations, balances, estimates, or staffing snapshots.Check: Side files
This is a generated synthesis of published UFB rows, local peer context, and loaded-year movement. It is a reporting frame, not a causal finding or a claim that unlike denominators can be added together.
Cost gap ledger
This ledger translates the cost comparison into the largest visible gaps against the Essex County average. Dollar rows are shown per UFB planning student where the source row is not already a per-pupil measure, so a reader can see whether the story is broad operating scale, who pays, a use category, a pupil-cost row, or a service-load denominator.
Budget basis
This district
Gap vs average
How to read it
Proof
Published costNJDOE comparative cost
$21,798Essex County average: $21,916
-$118Rank 12 of 22
This is the official comparison line. Use the rest of the ledger to see which budget bases point in the same or opposite direction.
Use rows show where dollars sit per planning student. They are clues, not an additive bridge, because UFB rows can be nested or outside operating funds.
Use per UFB on-rollSchool-based budgeting contribution
$0Essex County average: $1,727
-$1,727Rank 5 of 23
Use rows show where dollars sit per planning student. They are clues, not an additive bridge, because UFB rows can be nested or outside operating funds.
Use rows show where dollars sit per planning student. They are clues, not an additive bridge, because UFB rows can be nested or outside operating funds.
Use per UFB on-rollCharter / Renaissance transfers
$85Essex County average: $667
-$582Rank 9 of 23
Use rows show where dollars sit per planning student. They are clues, not an additive bridge, because UFB rows can be nested or outside operating funds.
Rows use the Essex County average with usable latest-year UFB data. The ledger is not an additive decomposition: revenue rows, lower-level appropriation rows, outside-operating rows, and pupil-cost rows answer different questions and must be checked in their proof sections.
UFB source coverage
The latest matched UFB row for 2025-26 exposes 9 usable source families for this report. This inventory shows what each file can establish before the report turns those rows into peer comparisons, trend checks, and source tables.
Source family
Latest coverage
What it can establish
Where it appears
Summary
$170.2 million proposed operating budget; 7 loaded UFB years: 2019-20 to 2025-26.
Published comparative cost, operating budget, summary revenue shares, tax levy, and UFB on-roll planning enrollment.
peer evidence · anatomySummary rows are the profile-facing spine, but they do not replace detailed source files.
Revenue file
36 positive rows; 30 contextual rows in the appendix; largest: Total Revenues from Local Sources at $142.9 million.
Named aid, levy, fund-balance, reserve, tuition, grant, and other source rows behind the operating mix.
families · source rowsRevenue rows can include subtotals or non-operating sources; do not add the contextual rows into one revenue total.
Appropriation file
54 positive rows; 49 contextual rows in the appendix; largest: Total General Current Expense at $169.6 million.
High-level operating uses, fund totals, transfers, lower-level cost rows, capital, debt, and special-revenue scale.
categories · source rowsMany appropriation rows are nested; operating-equivalent shares are a scale reference, not an additive bridge.
Pupil-cost file
16 published per-pupil rows with latest proposed-year values.
NJDOE standardized per-pupil cost categories such as classroom, support, operations, administration, and benefits.
costs and studentsThese are NJDOE-published cost rows; the report does not recompute them from appropriations or enrollment.
Budget-enrollment file
10 planning rows; on-roll 6,709, special ed 1,105, sent 399.
students and service loadThese are planning rows, not fall enrollment, and counts should not be added to dollar rows.
Recap / balances
14 balance rows; Restricted-General Operating Budget: Capital Reserve at $4.6 million.
Projected close-year balances, reserves, restricted balances, and fund-balance context.
side filesRecap balances are not current operating appropriations or spendable-cash claims.
Estimated tax file
2 municipal/regional slices; highest rate 1.414.
Estimated school-tax rates, levy slices, equalized values, taxable values, and regional spread context.
tax effort · raw tax rowsTax-file rows are estimated UFB context, not tax-bill advice or audited property-tax data.
Unusual-item file
0 positive explanation rows.
District-reported unusual revenue or appropriation explanations that may change the current-year story.
side-file explanationsUnusual rows can duplicate named revenue or appropriation rows and should not be added as a separate spending total.
Shared-services file
10 arrangement rows.
District-reported shared-service arrangements and optional savings fields.
shared-service profileReported savings are context rows, not audited offsets against the operating budget.
School-resource file
0 resource rows.
Published school-based resource statement rows where the district provides the side file.
school-resource rowsThese rows appear only for districts that publish the statement and can overlap with other operating rows.
Admin-salary file
26 listed salary rows; listed base salary total $3.6 million.
Selected administrative salary rows, FTE, shared-service flags, contract fields, and comments where published.
listed admin salariesThis is selected listed administration, not complete payroll or total compensation.
Presence in this inventory means the matched NJDOE User-Friendly Budget file includes usable rows for the latest budget year. Missing side-file rows may mean not published, not applicable, or no positive material entry; file coverage is evidence routing, not a fiscal total.
Statewide budget model
This district matches 2 generated statewide comparison frames. Those frames point to the fairest next comparison before reading every UFB source row.
6%Placement-heavy budgetBudget-enrollment rows show a material out-of-district placement load.Compare placement load with special-education on-roll, transportation, tuition, and pupil-cost rows.Placement load divides UFB budget-enrollment rows by UFB on-roll; it is not a student roster.
8%Large outside-operating scaleSpecial-revenue, grant, or debt-service scale is large enough to change the all-funds story.Compare special-revenue rows, debt-service rows, recap balances, and unusual appropriations.Outside-operating rows use proposed operating budget only as a scale reference.
Model thresholds mirror the statewide budget explorer where possible: funding shares, transfer pressure, school-based budgeting, small UFB on-roll, placement load, outside-operating scale, high tax effort, and real-dollar movement. Frames can overlap.
Statewide slice comparisons
These latest-year slices compare the district with statewide groups that share its funding model, UFB on-roll scale, cost position, or category signals. Published comparative cost is $21,798. UFB on-roll here is 6,709.
Relative-cost ladder
Comparison frame
Measure
District
Comparison avg
Gap
Rank
Essex CountyThis is the closest local comparison frame before statewide slices.
Comparative cost per pupil
$21,798
$21,916
-$118
12 of 22
All NJ UFB districtsThis is the statewide baseline before narrowing to a more comparable slice.
Comparative cost per pupil
$21,798
$23,591
-$1,793
301 of 566
Placement-heavy districtsOut-of-district placement load can change per-pupil cost readings and transportation or tuition context.
Comparative cost per pupil
$21,798
$24,582
-$2,784
105 of 170
Mostly locally funded districtsFunding model changes what a cost comparison means, because local levy, state aid, and other sources carry different reader questions.
Comparative cost per pupil
$21,798
$24,352
-$2,554
209 of 368
2,500-9,999 UFB on-roll districtsUFB on-roll scale helps separate fixed-cost pressure from large-system operating scale.
Comparative cost per pupil
$21,798
$21,462
+$336
57 of 139
Middle-half comparative-cost districtsThis compares the district with others already in a similar published comparative-cost band.
Comparative cost per pupil
$21,798
$22,185
-$387
159 of 282
Large outside-operating scale districtsSpecial-revenue and debt-service scale can make the all-funds story differ from the operating-budget story.
Comparative cost per pupil
$21,798
$22,763
-$965
39 of 96
Read down the ladder before treating one rank as the story: local peers, all NJ, and overlapping statewide slices can point in different directions.
Rank 301 of 566All NJ UFB districtsComparative cost per pupil: $21,798, $1,793 below the NJ average ($23,591). Operating budget per UFB on-roll student: $25,373, $13,880 below the NJ average ($39,253). This is the statewide baseline before narrowing to a more comparable slice.566 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 105 of 170Placement-heavy districtsComparative cost per pupil: $21,798, $2,784 below the slice average ($24,582). Budgeted out-of-district placements share: 6%, 20 pts below the slice average (26%). Out-of-district placement load can change per-pupil cost readings and transportation or tuition context.170 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 209 of 368Mostly locally funded districtsComparative cost per pupil: $21,798, $2,554 below the slice average ($24,352). Local operating revenue share: 84%, near the slice average (84%). Funding model changes what a cost comparison means, because local levy, state aid, and other sources carry different reader questions.368 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 57 of 1392,500-9,999 UFB on-roll districtsComparative cost per pupil: $21,798, $336 above the slice average ($21,462). Operating budget per UFB on-roll student: $25,373, $585 above the slice average ($24,788). UFB on-roll scale helps separate fixed-cost pressure from large-system operating scale.139 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 159 of 282Middle-half comparative-cost districtsComparative cost per pupil: $21,798, $387 below the slice average ($22,185). Operating budget per UFB on-roll student: $25,373, $1,128 below the slice average ($26,501). This compares the district with others already in a similar published comparative-cost band.282 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Rank 39 of 96Large outside-operating scale districtsComparative cost per pupil: $21,798, $965 below the slice average ($22,763). Debt Service Funds equivalent: 8%, 1 pt above the slice average (7%). Special-revenue and debt-service scale can make the all-funds story differ from the operating-budget story.96 districts have usable comparative cost per pupil values in this latest-year slice. Slice membership is latest-year and overlapping.
Slices are comparison frames, not causal peer cohorts. Districts can appear in several slices, and dollar figures in this panel are latest-year UFB dollars unless another section says it converts to real dollars.
Named similar-budget-model comps
The closest statewide comparison question is not only local geography. This screen names districts whose latest UFB profile is nearest on mostly locally funded, 2,500-9,999 UFB on-roll, placement-heavy, middle-half comparative cost, then keeps cost, funding, use, service, and tax clues in the same row.
mostly locally funded; general current expense centered (local 85%, state 9%)
sent placements 1% of UFB on-roll; special-ed planning 16%
These are algorithmic nearest neighbors across published latest-year UFB measures, not causal peers, targets, or quality ratings. The screen is meant to make statewide slice comparisons concrete before the report moves into local peer ranks and raw source rows.
What changed, and what drove it
This panel turns the first-to-latest UFB history into reporting leads: inflation-adjusted operating scale, denominator movement, peer-position change, source shifts, use shifts, and named rows.
+$1.8MOperating scaleAfter inflation, the proposed operating budget changed +$1,759,963 (1%) from 2019-20 to 2025-26. UFB on-roll changed -528 over the same span. Operating budget per UFB on-roll student changed +$2,094.Uses proposed operating budget converted to 2025 dollars and UFB planning enrollment, not fall enrollment.
-7 ptsRevenue-source shiftLocal sources moved from 91% to 84% of the proposed operating budget, a real-dollar change of -$9,701,253.Revenue-source shares use the proposed operating budget as the denominator, so they describe operating structure rather than all-funds revenue.
-$118Comparative-cost peer gapAgainst the Essex County average, this gap moved from -$1,943 in 2019-20 to -$118 in 2025-26.Money values are inflation-adjusted to 2025 dollars; peer averages use Essex County districts with usable rows in each year.
+$7.9MLargest named-line increaseTotal Debt Service Funds rose from $5,114,522 to $13,033,043.This is a contextual appropriation row. Its operating-budget share changed +5 pts.
-$10.5MLargest named-line decreaseTotal Tax Levy fell from $152,266,481 to $141,780,530.This is a contextual revenue row. Its operating-budget share changed -7 pts.
This is not an additive budget bridge. UFB rows are contextual and sometimes nested, and loaded UFB year columns mix actual-cost, revised/original-budget, and proposed-budget bases.
Operating budget
$170.2 million
proposed General Fund, 2025-26
Per planning student
$25,373
operating budget divided by UFB on-roll
Peer cost rank
12 of 22
1 = highest comparative cost among Essex County districts
Local sources
$142.9 million
84% of operating-budget scale
Top use family
35%
Instruction programs
Real per-student move
+$2,094
2019-20 to 2025-26, CPI-U adjusted
Budget report section
Reader questions
What should a resident ask before reading the row-level tables?
Budget walkthrough
Read the budget in five passes: money in, money out, costs and students, what changed, and which UFB side files deserve attention.
Money in
Local sources supplied 84% of the proposed operating budget, 16 pts above the Essex County average.
Operating sources: local sources 84%, state sources 8%, federal sources <1%, fund balance / other 8%.
Tax levy: $141.8 million, or $21,133 per UFB on-roll student (9 of 22 locally).
Fund balance and reserve sources total $15.0 million; largest is budgeted fund balance at $11.4 million.
Money out
The largest high-level use is general current expense, $169.6 million or >99% of the operating budget.
General current expense: $169.6 million (>99%).
Charter / renaissance transfers: $567,738 (<1%).
Capital outlay: $82,186 (<1%).
Nested detail row: regular programs instruction is $50.6 million (30% of operating budget; peer average 24%).
Nested detail row: employee benefits is $22.3 million (13% of operating budget; peer average 16%).
Costs and students
NJDOE comparative cost is $21,798 per pupil, $118 below the Essex County average (12 of 22 locally).
UFB on-roll planning enrollment is 6,709; fall enrollment on the district profile is 6,865.
Budgeted out-of-district placements total 399, 6% of UFB on-roll (5 of 21 locally).
Administrative costs per pupil: $1,938, $413 below the Essex County average.
Operations and maintenance per pupil: $3,113, $334 above the Essex County average.
What changed
Operating budget per UFB on-roll changed +$2,094 after inflation from 2019-20 to 2025-26.
Comparative cost per pupil changed +$1,898 after inflation.
Largest named-line increase: Total Debt Service Funds, up $7,918,521 in 2025 dollars.
Largest named-line decrease: Total Tax Levy, down $10,485,951 in 2025 dollars.
Aggregate operating budget changed +$1,759,963 in real terms; read that scale check with the UFB on-roll denominator before treating it as the story.
Side files to check
Projected balance: Restricted-General Operating Budget: Capital Reserve at $4.6 million, -$4,267,015 versus the prior balance column.
Projected balance: Restricted-General Operating Budget: Maintenance Reserve at $725,991, -$4,000,000 versus the prior balance column.
Shared-service entries: 10, savings often not reported.
Listed administrative salary rows total $3.6 million across 26 UFB rows.
This walkthrough uses the same generated measures as the tables below. It is an orientation layer, not a substitute for the UFB source rows.
Budget diagnostic
These generated checks turn the UFB source files into reader questions: cost position, funding model, spending mix, student-service load, inflation-adjusted movement, and side-file context.
Is this a size story or a cost story?
Comparative cost is $21,798, $118 below the Essex County average.
Operating budget per UFB on-roll student is $25,373, $3,828 below the Essex County average.
All-funds spending is $192.7 million, $22.5 million above the operating budget.
5% of operating dollars among Essex County districts and 5% of UFB on-roll planning enrollment.
Comparative cost rank is 12 of 22 locally; statewide rank 301 of 566.
Who pays for the operating budget?
Largest operating source: local sources, 84% of operating revenue, 16 pts above the Essex County average.
Operating-source mix: local sources 84%, state sources 8%, fund balance / other 8%.
Tax levy per UFB on-roll student is $21,133, rank 9 of 22 locally.
Estimated tax-rate file lists 2 municipal/regional slices; the highest total school-tax rate shown is 1.414 per $100 of valuation.
Fund balance and reserve withdrawals total $15.0 million; largest is budgeted fund balance at $11.4 million.
Where does the spending mix differ?
Largest high-level use: general current expense, >99% of the operating budget.
Debt Service Funds equivalent: 8%, 3 pts above the Essex County average; local rank 3 of 17.
Employee benefits share: 13%, 3 pts below the Essex County average; local rank 18 of 23.
What student-service load is budgeted?
Budgeted out-of-district placements total 399, or 6% of UFB on-roll; rank 5 of 21 locally.
Special-education on-roll planning share is 16%, 2 pts below the Essex County average.
Largest NJDOE pupil-cost gap: administrative costs per pupil at $1,938, $413 below the Essex County average.
What changed after inflation?
Operating budget per UFB on-roll changed +$2,094 after inflation from 2019-20 to 2025-26.
Comparative cost per pupil changed +$1,898 after inflation.
Largest named-line increase: Total Debt Service Funds, up $7,918,521 in 2025 dollars.
Largest named-line decrease: Total Tax Levy, down $10,485,951 in 2025 dollars.
Aggregate operating budget changed +$1,759,963 in real terms; read that scale check with the UFB on-roll denominator before treating it as the story.
What one-time notes, balances, or side files matter?
Largest projected balance row: Restricted-General Operating Budget: Capital Reserve at $4.6 million, -$4,267,015 versus the prior balance column.
Shared-service file lists 10 district-reported entries, with savings often not reported.
The diagnostics compare measures only where enough local peers have usable UFB values. Ranks and gaps are flags for reporting, not judgments about whether the spending is good or bad.
Budget report section
Proposal changes
What changed from revised/current to proposed, and which named rows explain the movement?
Current proposal changes
This section compares the latest UFB revised/current-budget column with the proposed-budget column. It answers what the proposal changes now, before the report turns to long-run inflation-adjusted trends.
+$4.0MOperating budgetThe proposed operating budget is +$3,962,022 (2%) versus the revised/current-budget column. The Essex County average proposal change was 2% of proposed operating-budget scale.
+$1,295Comparative costNJDOE published comparative cost moved +$1,295 per pupil (6%) from the revised/current column to the proposed column. The Essex County average change was +$140.
+$8.2MLargest use rowGeneral current expense changed +$8,192,279 from revised/current to proposed. Peer average proposal movement for the same row was 2% of operating scale.
+$4.4MLargest revenue rowLocal sources changed +$4,419,662 from revised/current to proposed. Peer average proposal movement for the same row was 2% of operating scale.
-18UFB on-rollUFB on-roll planning enrollment changed -18 (>-1%) from revised/current to proposed. The Essex County average on-roll proposal change was -2%.
Revenue proposal changes
UFB row
Revised/current
Proposed
Change
Op. equiv.
Peer avg
Local sourcesUFB line 370
$138,491,868
$142,911,530
+$4,419,662
3%
2%
Budgeted fund balanceUFB line 580
$7,044,348
$11,352,696
+$4,308,348
3%
>-1%
Operating budgetUFB line 720
$166,263,204
$170,225,226
+$3,962,022
2%
2%
Total tax levyUFB line 114
$138,166,868
$141,780,530
+$3,613,662
2%
2%
Federal sourcesUFB line 830
$3,310,387
$1,484,500
-$1,825,887
-1%
>-1%
State sourcesUFB line 520
$12,569,520
$13,438,691
+$869,171
<1%
1%
Special education aidUFB line 440
$7,865,043
$8,563,843
+$698,800
<1%
<1%
Use proposal changes
UFB row
Revised/current
Proposed
Change
Op. equiv.
Peer avg
General current expenseUFB line 72260
$161,383,023
$169,575,302
+$8,192,279
5%
2%
Operations and maintenanceUFB line 51120
$15,726,783
$20,417,289
+$4,690,506
3%
<1%
Regular programs instructionUFB line 3200
$46,067,057
$50,602,031
+$4,534,974
3%
<1%
Capital outlayUFB line 76400
$4,335,201
$82,186
-$4,253,015
-2%
-1%
Special education instructionUFB line 10300
$19,768,448
$17,666,693
-$2,101,755
-1%
<1%
Special Revenue FundsUFB line 88760
$12,838,723
$11,219,775
-$1,618,948
>-1%
>-1%
Debt Service FundsUFB line 89980
$12,065,145
$13,033,043
+$967,898
<1%
<1%
Cost and student rows
UFB row
Revised/current
Proposed
Change
Peer avg
Comparative cost
$20,503
$21,798
+$1,295
+$140
On-roll, full
5,634
5,616
-18
-2%
Special education on-roll, full
1,098
1,093
-5
35%
Operations and maintenance
$2,391
$3,113
+$722
+$33
Classroom salaries and benefits
$10,675
$11,172
+$497
+$222
Classroom instruction
$12,434
$12,873
+$439
+$154
Sent to contract preschool
266
0
-266
-73%
Sent to other districts, regular
3
241
+238
5735%
Support services
$3,370
$3,605
+$235
+$56
Dollar rows are nominal latest-file dollars, not inflation-adjusted trend dollars. "Op. equiv." is the row change as a share of this district’s proposed operating budget; the peer average uses Essex County districts with usable rows, so it is a scale comparison rather than an additive accounting bridge. Pupil-cost rows use NJDOE-published per-pupil lines, and enrollment rows are UFB planning enrollment, not fall enrollment.
Proposal package
The material named-row proposal scan has a net increase of +$22,136,601. The largest family in the package is Other named rows, with $15,814,388 of increases and $5,000,818 of reductions. Reductions in the same scan total $31,888,931 against $54,025,532 of increases.
Budget family
Increases
Reductions
Net scan
Peer net
Largest rows
Other named rows10 material named rows
$15,814,3889% of op. scale
$5,000,8183% of op. scale
+$10,813,570+6 pts of op. scale
+2 ptsEssex County average
Total Undistributed Expenditures (Appropriation, line 72140, +$5,730,433)Adjustment for Prior Year Encumbrances (Revenue, line 710, -$2,195,337)
Fund balance and reserves5 material named rows
$5,308,3483% of op. scale
$11,422,1417% of op. scale
-$6,113,793-4 pts of op. scale
0 ptsEssex County average
Budgeted Fund Balance-Operating Budget (Revenue, line 580, +$4,308,348)Capital Reserve-Transfer to Capital Projects (Appropriation, line 76320, -$4,267,015)
General current expense1 material named row
$8,192,2795% of op. scale
$00% of op. scale
+$8,192,279+5 pts of op. scale
+2 ptsEssex County average
Total General Current Expense (Appropriation, line 72260, +$8,192,279)No material reduction in this family.
Local taxes and local sources4 material named rows
$7,680,3035% of op. scale
$489,797<1% of op. scale
+$7,190,506+4 pts of op. scale
+3 ptsEssex County average
Total Tax Levy (Revenue, line 100/114, +$3,613,662)Other Revenue from Local Sources (Revenue, line 740, -$489,797)
Instruction programs2 material named rows
$5,299,4993% of op. scale
$00% of op. scale
+$5,299,499+3 pts of op. scale
0 ptsEssex County average
Total Regular Programs-Instruction (Appropriation, line 3200, +$4,534,974)No material reduction in this family.
Plant, operations, and maintenance1 material named row
$4,690,5063% of op. scale
$00% of op. scale
+$4,690,506+3 pts of op. scale
0 ptsEssex County average
Total Undistributed Expenditures-Operation and Maintenance of Plant S... (Appropriation, line 51120, +$4,690,506)No material reduction in this family.
Federal grants5 material named rows
$00% of op. scale
$4,531,9433% of op. scale
-$4,531,943-3 pts of op. scale
-2 ptsEssex County average
No material increase in this family.Total Federal Projects (Appropriation, line 88740, -$1,825,887)
Capital, facilities, and debt4 material named rows
$2,331,1641% of op. scale
$4,253,0152% of op. scale
-$1,921,851-1 pt of op. scale
-1 ptEssex County average
Total Debt Service Funds (Appropriation, line 89980, +$967,898)Total Capital Outlay (Appropriation, line 76400, -$4,253,015)
This panel groups material named UFB proposal-row movement between the revised/current and proposed columns. Dollar changes are nominal latest-file dollars. Increases, reductions, and net scan values are a reporting summary of contextual source rows, not a balanced accounting bridge, because UFB rows can be nested, repeated, subtotals, or outside the operating fund. Peer net is the average same-family net movement as a share of proposed operating budget among Essex County districts with usable rows.
Named-line proposal drivers
This table scans the latest UFB revenue and appropriation files for named rows that changed between the revised/current-budget and proposed-budget columns. It gives the proposal story row names after the standardized summary rows above.
The largest named increase in this all-line scan is Total General Current Expense, up $8,192,279 in the appropriation file. The largest named reduction is Capital Reserve-Transfer to Capital Projects, down $4,267,015 in the appropriation file.
UFB row
Revised/current
Proposed
Change
Op. equiv.
Peer avg
Total General Current ExpenseUse | Subtotal | UFB line 72260 | Acct. '
$161,383,023
$169,575,302
+$8,192,279
5%
2%n=23
Total Undistributed ExpendituresUse | Subtotal | UFB line 72140 | Acct. '
$91,356,310
$97,086,743
+$5,730,433
3%
2%n=23
Total Undistributed Expenditures-Operation and Maintenance of Plant ServicesUse | Subtotal | UFB line 51120 | Acct. '11-000-26X-XX
$15,726,783
$20,417,289
+$4,690,506
3%
<1%n=23
Total Regular Programs-InstructionUse | Subtotal | UFB line 3200 | Acct. '11-1XX-100-XX
$46,067,057
$50,602,031
+$4,534,974
3%
<1%n=23
Total Revenues from Local Sources (370)Revenue | Subtotal | UFB line 370 | Acct. '
$138,491,868
$142,911,530
+$4,419,662
3%
2%n=22
Budgeted Fund Balance-Operating BudgetRevenue | Account row | UFB line 580 | Acct. '10-303
$7,044,348
$11,352,696
+$4,308,348
3%
>-1%n=20
Capital Reserve-Transfer to Capital ProjectsUse | Account row | UFB line 76320 | Acct. '12-000-400-93
$4,267,015
$0
-$4,267,015
-3%
n/a
Withdrawal from Capital Reserve for Local ShareRevenue | Account row | UFB line 600 | Acct. '10-307
$4,267,015
$0
-$4,267,015
-3%
>-1%n=7
Total Capital OutlayUse | Subtotal | UFB line 76400 | Acct. '
$4,335,201
$82,186
-$4,253,015
-2%
-1%n=22
Total Tax LevyRevenue | Subtotal | UFB line 100/114 | Acct. '10-1210
$138,166,868
$141,780,530
+$3,613,662
2%
3%n=18
Local Tax LevyRevenue | Account row | UFB line 860 | Acct. '40-1210
$5,616,347
$9,076,988
+$3,460,641
2%
<1%n=16
Total Revenues from Local Sources (885)Revenue | Subtotal | UFB line 885 | Acct. '
$5,616,347
$9,076,988
+$3,460,641
2%
<1%n=17
Budgeted Fund BalanceRevenue | Account row | UFB line 892 | Acct. '40-303
$4,020,406
$1,132,295
-$2,888,111
-2%
>-1%n=10
Adjustment for Prior Year EncumbrancesRevenue | Account row | UFB line 710 | Acct. '
$2,195,337
$0
-$2,195,337
-1%
-1%n=21
Dollar changes are nominal latest-file dollars. "Op. equiv." is the row change as a share of this district's proposed operating budget. The peer average is the same source row among Essex County districts with usable changed rows, not a target. Subtotal rows and detail rows can overlap, rows can move because a grant or fund section is being closed out, and these rows are evidence for reporting questions rather than an additive accounting bridge.
Budget report section
Peer evidence
Where does this district sit among local peers, named neighbors, and peer trends?
Local peer evidence
Each strip shows one generated budget measure across Essex County districts. Gray dots are peer districts, the accent dot is this district, and the dashed mark is the Essex County average. Each row uses its own scale so the reader can see the local distribution behind the rank and gap; higher values are not automatically better or worse.
Named peer context
These markers name the Essex County districts around this district, so a rank or average can be checked against specific local districts rather than anonymous dots alone.
Comparative cost per pupil
$21,798Rank 12 of 22; -$118 vs Essex County average.
Each measure keeps its own unit and denominator. "Next higher" and "next lower" mean numerically higher or lower on that measure, not better or worse; links open the named district budget report when available.
Local comparison roster
This roster names 23 rows in the local peer set behind averages and ranks for Essex County districts. 22 have a usable NJDOE comparative-cost value; this district is 12 of 22 on that published cost line at $21,798.
This is the local comparison universe used elsewhere in this report when the Essex County average is available. Comparative cost is NJDOE's published per-pupil line, not operating budget divided by enrollment. UFB on-roll is the planning-enrollment denominator, and operating budget is proposed General Fund operating scale; the funding-model column uses proposed General Fund operating revenue shares, not all-funds revenue.
Current operating mix versus peers
These stacked bars put the latest operating-budget composition beside the Essex County average before the report moves into row-level trends. They answer a narrower question than the cost trend: whether this district funds or uses its operating budget differently from local peers.
Operating revenue sources
State sources: 8% here versus 26% for the county avg, a -18 pts gap.
Local sourcesState sourcesFederal sourcesFund balance / other
General Fund operating revenue sources, not all-funds revenue or tax bills. Peer bar is the unweighted average among 23 local peer rows with usable latest-year mix data.
High-level operating uses
General current expense: 100% here versus 87% for the county avg, a +12 pts gap.
General current expenseSchool-based budgetingCharter / renaissance transfersCapital outlay
High-level General Fund appropriation rows; lower-level rows can be nested. Peer bar is the unweighted average among 23 local peer rows with usable latest-year mix data.
All shares use the latest proposed General Fund operating budget as the denominator. The comparison is a local peer benchmark, not a target, adequacy finding, accounting bridge, or proof that any category is discretionary.
Position over time
Measure
First peer gap
Latest peer gap
Gap movement
Comparative cost per pupil
2019-20: -$1,943
2025-26: -$118
+$1,825
Operating budget per UFB on-roll student
2019-20: -$35,196
2025-26: -$3,828
+$31,367
State operating revenue share
2019-20: -18 pts
2025-26: -19 pts
-2 pts
Administrative costs per pupil
2019-20: -$342
2025-26: -$413
-$71
Local operating revenue share
2019-20: +17 pts
2025-26: +16 pts
-1 pt
Each row tracks this district against the Essex County average for a selected UFB measure. Money measures are converted to 2025 dollars; percentage measures keep their stated UFB denominators. Rows use independent zoomed axes, so compare the labeled gaps and the table rather than comparing vertical distance across different measures.
Current operating revenue mix
Local sourcesState sourcesFederal sourcesFund balance / other
This bar shows proposed General Fund operating revenue sources for the latest UFB year. It is not an all-funds revenue mix.
Budget report section
Trends and inflation
After inflation, what changed in scale, per-student cost, funding mix, and named lines?
Budget turning points
The largest surfaced annual turn is the source-family turn in 2019-20 to 2020-21. This table looks at consecutive loaded UFB years, so the question is when a budget signal changed after inflation, versus peers, or against its denominator; ordinary nominal growth stays background.
Turn
Signal
How to read it
Check next
Real per-student cost turn2024-25 to 2025-26
+$1,303Operating budget per UFB on-roll student moved +$1,303 in 2025 dollars. UFB planning on-roll moved -94 students in the same window.
This names the annual period where real operating scale per planning student moved most; it does not prove service quality, efficiency, or program cause.
+$10,566,138Preschool moved +$10,566,138 after inflation (+6 pts of operating scale). Largest latest row: Total Preschool Education Aid.
This groups selected UFB revenue and appropriation rows into a reporting family. Rows can be nested, so use it as a route to proof, not an additive accounting bridge.
This is a denominator and service-load signal. It can change the per-student read, but it is not by itself proof of service expansion, contraction, or need.
Annual turns compare adjacent loaded User-Friendly Budget years. Money movements are converted to 2025 dollars with BLS CPI-U annual averages; peer gaps use the same local peer trend basis as the position-over-time panel. Mixed units are intentionally kept in a table so source families, named rows, peer gaps, payer mix, and student-load signals are not read as one additive scale.
The latest 2025-26 file does not carry one clean time series. It carries two actual-cost columns, original and revised/current budget columns for the prior budget year, and the proposed-budget column. Compared with the latest actual-cost column (2023-24), the proposed comparative cost is +$1,774 in 2025 dollars. Compared with the revised/current budget column (2024-25), the proposed column is +$1,295 in nominal UFB dollars.
School year
UFB basis
Published comparative cost
2025 dollars
How to use it
2022-23Year 1
Actual cost
$18,321
$20,155
First actual-cost column in the latest UFB file.
2023-24Year 2
Actual cost
$18,952
$20,024
Second actual-cost column in the latest UFB file.
2024-25Year 3
Original budget
$20,066
$20,594
Original budget column for the year before the proposed budget.
2024-25Year 4
Revised/current budget
$20,503
$21,042
Revised or current budget column for the year before the proposed budget.
2025-26Year 5
Proposed budget
$21,798
$21,798
Proposed budget column for the latest UFB year.
These are NJDOE-published comparative-cost rows from the latest UFB file. The 2025-dollar column is an interpretation aid using BLS CPI-U annual averages; it does not turn original, revised/current, and proposed budget columns into audited actual spending, and it should not be mixed with the nominal revised/current-to-proposed proposal tables.
Per-student cost change anatomy
The denominator amplified the per-student number: UFB on-roll fell from 7,237 to 6,709, adding $1,851 per student after the budget numerator step.
+$2,094Per-student movement Operating budget per UFB on-roll moved from $23,278 to $25,373 after inflation.
+$243Budget numerator effect Latest real operating dollars against 2019-20 UFB on-roll isolate the budget-size effect.
+$1,851Enrollment denominator effect Switching to 2025-26 UFB on-roll shows whether enrollment amplified or dampened the change.
Local peer gap. Operating per UFB on-roll was -$3,828 versus the Essex County average in 2025-26; the gap moved +$31,367 since 2019-20.
Arithmetic bridge
Step
Per-student value
Interpretation
Starting point, 2019-20
$23,278
Real operating budget divided by first-year UFB on-roll.
Budget numerator effect
+$243
Move to 2025-26 real operating dollars while holding 2019-20 UFB on-roll constant.
Enrollment denominator effect
+$1,851
Then move from 7,237 to 6,709 UFB on-roll students.
Ending point, 2025-26
$25,373
The district’s latest real operating budget per UFB on-roll student.
Underlying measures
Measure
2019-20
2025-26
Change
Operating budget
$168,465,263
$170,225,226
+$1,759,963 1%
UFB on-roll planning enrollment
7,237
6,709
-528 -7%
Operating per UFB on-roll
$23,278
$25,373
+$2,094
Essex County average op. per UFB on-roll
$58,474
$29,201
-$29,273
NJDOE comparative cost per pupil
$19,900
$21,798
+$1,898
Named rows to check against the numerator
The numerator effect is a net scale check. These are the largest inflation-adjusted named UFB row movements to inspect against it; rows can be contextual or nested.
UFB row
2019-20
2025-26
Real change
Total Tax LevyRevenue
$152,266,481
$141,780,530
-$10,485,951
Total Debt Service FundsAppropriation
$5,114,522
$13,033,043
+$7,918,521
Total Repayment of DebtRevenue
$5,114,522
$13,033,043
+$7,918,521
Total State ProjectsAppropriation
$3,818,379
$9,735,275
+$5,916,896
This is arithmetic decomposition, not causal modeling. It uses proposed operating budget converted to 2025 dollars and UFB on-roll planning enrollment. Operating budget per UFB on-roll is a scale check; it does not replace NJDOE’s published comparative-cost line, and UFB planning enrollment can differ from fall enrollment.
Operating funding shift
Operating-source movement is mixed. Local sources moved from 91% to 84% of proposed operating funding, -7 pts from 2019-20 to 2025-26. In the latest file, the biggest local peer gap was state sources, -18 pts versus the Essex County average.
Mixed shiftFunding-model signalClassification from first-to-latest operating-source share movement.
-7 ptsLargest share movementLocal sources, share of proposed operating budget.
-$9,701,253Largest real-dollar movementLocal sources, converted to 2025 dollars.
-18 ptsLatest local peer gapState sources, this district minus the Essex County average.
Local sourcesState sourcesFederal sourcesFund balance / other
Operating source
2019-20 share
2025-26 share
Share move
Real source move
Essex County average
Latest peer gap
Local sources
91%
84%
-7 pts
-$9,701,253
67%
+16 pts
Fund balance / other
4%
8%
+4 pts
+$6,446,710
1%
+7 pts
State sources
5%
8%
+3 pts
+$5,127,063
26%
-18 pts
Federal sources
<1%
<1%
0 pts
-$112,557
2%
-2 pts
Operating revenue here means General Fund operating revenue in the UFB summary, not all-funds revenue. Shares use each UFB year's proposed operating budget as the denominator; real-dollar movement converts source dollars to 2025 dollars with CPI-U. The fund balance / other bucket is a funding-model signal, while named fund-balance, reserve, and carryover source rows are separated in the source-history panel below.
Loaded-year budget ledger
From 2019-20 to 2025-26, operating budget +$1,759,963; operating per on-roll +$2,094 in 2025 dollars.
Year
Operating budget
UFB on-roll
Op./on-roll
Peer op./on-roll
Comparative cost
Peer comp. cost
Funding mix
Largest use
2019-20
$168,465,263
7,237
$23,278
$58,474
$19,900
$21,843
local 91% / state 5%
General current expense >99%
2020-21
$170,473,800
7,158
$23,816
$65,176
$20,563
$22,330
local 90% / state 5%
General current expense >99%
2021-22
$168,350,555
6,884
$24,455
$55,420
$20,995
$21,791
local 89% / state 6%
General current expense >99%
2022-23
$159,929,033
6,540
$24,454
$32,693
$20,960
$21,664
local 88% / state 6%
General current expense 99%
2023-24
$166,400,656
6,627
$25,109
$26,980
$21,374
$21,598
local 85% / state 7%
General current expense >99%
2024-25
$163,749,063
6,803
$24,070
$27,670
$20,594
$21,771
local 87% / state 8%
General current expense >99%
2025-26
$170,225,226
6,709
$25,373
$29,201
$21,798
$21,916
local 84% / state 8%
General current expense >99%
Money columns are converted to 2025 dollars using BLS CPI-U annual averages. Peer columns use the Essex County average when at least six local peer districts have usable UFB rows for that year. On-roll is UFB planning enrollment, not fall enrollment; UFB year columns mix actual-cost, revised/original-budget, and proposed-budget bases.
Fund balance and reserve source history
In the latest UFB proposal columns, named fund-balance, reserve, and carryover source rows move +$1,119,049 from current/revised to proposed (+1 pt of operating scale). Latest named source rows total $14,963,951, 9% of operating-budget scale. For scale, local, state, and federal operating-revenue summaries excluding the other/fund-balance bucket equal 92% of operating-budget scale. The named-source-row scale is +2 pts versus the Essex County average. After inflation, the named-source-row total changed +$7,557,965 from 2019-20 to 2025-26 (+4 pts of operating scale). Largest latest row: Budgeted fund balance, $11,352,696. Largest proposal-column movement: Budgeted fund balance, +$4,308,348.
Budgeted fund balance
How much of the operating budget is supported by prior-year balance?
Latest source$11,352,6967% op. equiv.Peer avg5%+2 pts vs peersProposal move+$4,308,348+3 pts vs currentReal movement+$5,205,987+3 pts op. shift
Latest source rowLine 580; current/revised $7,044,348 to proposed $11,352,696
Budgeted fund balance is a planned source row. It is not, by itself, proof of a structural deficit or a cash-balance claim.
Maintenance reserve withdrawal
Is the budget drawing on maintenance reserve for the proposal?
Latest source$2,500,0001% op. equiv.Peer avg<1%+1 pt vs peersProposal move+$1,000,000+1 pt vs currentReal movement+$1,240,723+1 pt op. shift
Latest source rowLine 630; current/revised $1,500,000 to proposed $2,500,000
Maintenance reserve rows are restricted-source context and should be read with facilities and capital rows.
Capital reserve, local share
Are capital-reserve withdrawals part of the local source picture?
Latest source$00% op. equiv.Peer avg<1%0 pts vs peersProposal move-$4,267,015-3 pts vs currentReal movement$00 pts op. shift
Latest source rowLine 600; current/revised $4,267,015 to proposed $0
Capital-reserve rows often relate to capital projects or local share; keep them separate from recurring classroom operations.
Preschool aid carryover
Is prior-year preschool aid carryover supporting this budget year?
Latest source$1,111,255<1% op. equiv.Peer avg<1%0 pts vs peersProposal move+$77,7160 pts vs currentReal movement+$1,111,255+1 pt op. shift
Latest source rowLine 755; current/revised $1,033,539 to proposed $1,111,255
Preschool carryover is program-restricted context and can sit outside the ordinary local/state operating-revenue story.
Rows are named UFB revenue-source rows for fund balance, reserve withdrawals, and carryover. They are contextual source rows, not audited cash, recurring revenue, an additive funding bridge, or proof of structural imbalance. Latest source and peer average are scaled to each district's proposed operating budget. Proposal movement uses the latest UFB current/revised and proposed columns. Real movement compares 2019-20 with 2025-26 in 2025 dollars, with operating-equivalent shares using each year's proposed operating budget. Peer avg is the Essex County average where at least six local peer districts have usable revenue rows.
Named-line history evidence
Total Tax Levy
Revenue row · changed unevenly across the loaded years
2019-20$152.3M90% op.
2020-21$153.4M90% op.
2021-22$149.5M89% op.
2022-23$141.0M88% op.
2023-24$141.7M85% op.
2024-25$141.8M87% op.
2025-26$141.8M83% op.
Total Debt Service Funds
Appropriation row · mostly rising in real dollars
2019-20$5.1M3% op.
2020-21$7.9M5% op.
2021-22$11.1M7% op.
2022-23$11.9M7% op.
2023-24$12.1M7% op.
2024-25$12.4M8% op.
2025-26$13.0M8% op.
Total Repayment of Debt
Revenue row · mostly rising in real dollars
2019-20$5.1M3% op.
2020-21$7.9M5% op.
2021-22$11.1M7% op.
2022-23$11.9M7% op.
2023-24$12.1M7% op.
2024-25$12.4M8% op.
2025-26$13.0M8% op.
Total State Projects
Appropriation row · changed unevenly across the loaded years
2019-20$3.8M2% op.
2020-21$9.0M5% op.
2021-22$8.4M5% op.
2022-23$8.2M5% op.
2023-24$9.9M6% op.
2024-25$9.0M6% op.
2025-26$9.7M6% op.
Total Preschool Education Aid
Appropriation row · changed unevenly across the loaded years
2019-20$3.7M2% op.
2020-21$8.9M5% op.
2021-22$8.2M5% op.
2022-23$8.0M5% op.
2023-24$9.8M6% op.
2024-25$8.9M5% op.
2025-26$9.6M6% op.
Budgeted Fund Balance-Operating Budget
Revenue row · changed unevenly across the loaded years
2019-20$6.1M4% op.
2020-21$6.0M4% op.
2021-22$8.7M5% op.
2022-23$8.3M5% op.
2023-24$11.9M7% op.
2024-25$7.2M4% op.
2025-26$11.4M7% op.
Rows are selected from the strongest contextual named-line movers in this district report. Amounts are converted to 2025 dollars; the smaller note in each year is the row as a share of that year's proposed operating budget. A $0 cell means the source row had no positive proposed amount in that loaded UFB year. Rows are source-file evidence and can be nested, so they should not be added together.
Operating revenue mix over time
Local sourcesState sourcesFund balance / other
Each stacked bar shows operating revenue sources as a share of that UFB year’s proposed operating budget. The categories are operating-fund sources, not all-funds revenue. UFB year columns mix actual-cost, revised/original-budget, and proposed-budget bases, so use the bars as a structural trend, not an audited year-over-year bridge.
Operating use mix over time
General current expenseCapital outlay
Each stacked bar shows high-level General Fund appropriation rows as shares of that UFB year’s proposed operating budget. The chart uses only rows that can be treated as high-level operating uses; detailed rows below are nested and non-additive. UFB year columns mix actual-cost, revised/original-budget, and proposed-budget bases, so use the bars as a structural trend, not an audited year-over-year bridge.
This districtEssex County average
Budget report section
Categories and lines
Which spending categories, budget families, and source rows are large or unusual?
Budget family context matrix
Largest current family signal: General current expense, $169,575,302 or 100% of operating-budget scale. Largest real movement: Capital, facilities, and debt, +$18,046,847 from 2019-20 to 2025-26. Widest peer gap: Local taxes and local sources, 23 pts above the Essex County average.
Family and source row
Latest scale
Peer gap
Real movement
Local taxes and local sources3 latest rowsLargest latest rowTotal Tax LevyRevenue line 100/114 · $141,780,530
89%$151,788,518
+23 ptspeer avg 67%
-$5,469,648-4 pts op. shift
General current expense1 latest rowsLargest latest rowTotal General Current ExpenseAppropriation line 72260 · $169,575,302
Special revenue funds2 latest rowsLargest latest rowTotal Special Revenue FundsAppropriation line 88760 · $11,219,775
13%$22,439,550
+2 ptspeer avg 11%
+$10,041,907+6 pts op. shift
Special education and student supports6 latest rowsLargest latest rowTotal Special Education-InstructionAppropriation line 10300 · $17,666,693
17%$29,747,434
+2 ptspeer avg 15%
+$582,0390 pts op. shift
Fund balance and reserves3 latest rowsLargest latest rowBudgeted Fund Balance-Operating BudgetRevenue line 580 · $11,352,696
9%$14,984,991
+2 ptspeer avg 7%
+$7,579,005+4 pts op. shift
Plant, operations, and maintenance1 latest rowsLargest latest rowTotal Undistributed Expenditures-Operation and Maintenance of Plant ServicesAppropriation line 51120 · $20,417,289
12%$20,417,289
+3 ptspeer avg 9%
+$3,409,245+2 pts op. shift
This matrix ranks the highest-signal UFB families for this district. Latest scale is 2025-26 source-row dollars divided by proposed operating budget; peer gap uses the same denominator against the Essex County average; real movement compares 2019-20 with 2025-26 in 2025 dollars. Bars are scaled separately within each metric column. Families are contextual, nested source-row groups, not an additive accounting schedule.
Named family peer context
This names the local districts nearest this district on selected source-family shares, so category claims can be checked against specific peers rather than only the Essex County average.
Family and source row
This district
Named local checks
Local range
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?Total Tax LevyRevenue line 100/114; $141,780,530
89%$151,788,518; rank 8 of 23+23 pts vs Essex County average (67%)
Verona Boro97% to Irvington Township8%Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names.
General current expenseHow much of the operating story sits in the broad current-expense row before lower-level categories are inspected?Total General Current ExpenseAppropriation line 72260; $169,575,302
100%$169,575,302; rank 6 of 23+12 pts vs Essex County average (87%)
North Caldwell Boro100% to Irvington Township39%General current expense is a high-level operating row; lower-level rows inside it can overlap and should not be added back to it.
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?Total State ProjectsAppropriation line 88200; $9,735,275
14%$23,373,098; rank 11 of 23-16 pts vs Essex County average (29%)
City of Orange Twp99% to Essex Co Ed Serv Comm0%Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.
Instruction programsWhich classroom or instructional program rows define the core spending structure?Total Regular Programs-InstructionAppropriation line 3200; $50,602,031
35%$60,242,502; rank 8 of 23+7 pts vs Essex County average (29%)
Millburn Twp39% to East Orange4%Instruction rows can be nested inside broader General Fund current-expense totals.
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?Total Debt Service FundsAppropriation line 89980; $13,033,043
17%$29,143,430; rank 6 of 23+6 pts vs Essex County average (11%)
Shares use 2025-26 source-family dollars divided by each district’s proposed operating budget. "Next higher" and "next lower" are numerically higher or lower on that same share, not better or worse. Families are contextual, nested UFB source-row groups, so read named peers as reporting checks rather than an additive accounting schedule.
Category history and peer scale
General current expense sits 12 pts above the Essex County average. Debt Service Funds changed +$7,918,521 in real dollars from 2019-20 to 2025-26.
Budget category
Layer
Latest amount
Latest op. equiv.
Peer avg
Share change
Real $ change
General current expense
High-level operating use
$169,575,302
100%
87%
0 pts
+$1,578,561
School-based budgeting
High-level operating use
$0
0%
7%
0 pts
$0
Charter / Renaissance transfers
High-level operating use
$567,738
<1%
3%
0 pts
+$411,751
Capital outlay
High-level operating use
$82,186
<1%
2%
0 pts
-$230,349
Core instruction rows
Nested cost row
$70,984,864
42%
32%
0 pts
+$525,357
Student supports and services
Nested cost row
$12,080,741
7%
8%
+1 pt
+$2,341,649
Instruction tuition
Nested cost row
$12,722,646
7%
5%
-3 pts
-$5,186,295
Administration and central services
Nested cost row
$11,486,538
7%
8%
-1 pt
-$1,269,028
Operations and maintenance
Nested cost row
$20,417,289
12%
9%
+2 pts
+$3,409,245
Student transportation
Nested cost row
$11,141,479
7%
5%
+2 pts
+$3,498,507
Employee benefits
Nested cost row
$22,305,190
13%
16%
-1 pt
-$1,822,592
Special Revenue Funds
Outside-operating scale
$11,219,775
7%
5%
+3 pts
+$5,020,953
Debt Service Funds
Outside-operating scale
$13,033,043
8%
3%
+5 pts
+$7,918,521
Rows mix high-level operating uses, nested lower-level cost rows, and outside-operating scale rows, so do not add them. Latest op. equiv., peer avg, and share change use proposed operating budget as the denominator. Real-dollar change is from 2019-20 to 2025-26 in 2025 dollars. Peer avg is the Essex County average where at least six local peer districts have usable UFB rows.
Budget family lens
Largest family-level source-row signal: General current expense, $169,575,302 or 100% of operating-budget scale. Largest first-to-latest real movement: Capital, facilities, and debt, +$18,046,847 in 2025 dollars. Widest local peer gap: Local taxes and local sources, 23 pts above the Essex County average on the same operating-scale basis.
Local taxes and local sources
How much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?
Largest latest rowTotal Undistributed Expenditures-Attendance and Social WorkAppropriation line 29680 · '11-000-211-XX · $1,512,224
A catch-all for contextual rows that do not fit the named families above.
This groups contextual UFB revenue and appropriation rows into the same reader-facing families used by the statewide budget explorer. Latest scale uses 2025-26 proposed source-row dollars divided by proposed operating budget; real movement compares 2019-20 with 2025-26 in 2025 dollars. Peer avg is the Essex County average where at least six local peer districts have usable UFB rows. Families are reporting lenses over nested source rows, not additive accounting schedules.
Budget lines that moved
UFB row
Type
2019-20
2025-26
Real change
Op. share change
Total Tax Levy
Revenue
$152,266,481
$141,780,530
-$10,485,951
-7 pts
Total Revenues from Local Sources
Revenue
$152,612,783
$142,911,530
-$9,701,253
-7 pts
Total Debt Service Funds
Appropriation
$5,114,522
$13,033,043
+$7,918,521
+5 pts
Total Repayment of Debt
Revenue
$5,114,522
$13,033,043
+$7,918,521
+5 pts
Total State Projects
Appropriation
$3,818,379
$9,735,275
+$5,916,896
+3 pts
Total Support Services
Appropriation
$2,605,268
$8,489,429
+$5,884,161
+3 pts
Total Preschool Education Aid
Appropriation
$3,702,776
$9,588,300
+$5,885,524
+3 pts
Total Undistributed Expenditures-Instruction (Tuition)
Appropriation
$17,908,941
$12,722,646
-$5,186,295
-3 pts
Budgeted Fund Balance-Operating Budget
Revenue
$6,146,709
$11,352,696
+$5,205,987
+3 pts
Total Revenues from State Sources
Revenue
$8,311,628
$13,438,691
+$5,127,063
+3 pts
Ranked contextual UFB revenue and appropriation rows by movement from 2019-20 to 2025-26. Amounts are inflation-adjusted to 2025 dollars using BLS CPI-U annual averages. Rows are selected and often nested, so they do not add to a complete budget; the UFB year columns also mix actual-cost, revised/original-budget, and proposed-budget bases.
Budget report section
Costs and students
Which denominator, service-load, need, labor, and pupil-cost rows change the per-student read?
Cost basis reconciliation
The cost story changes by basis: NJDOE comparative cost is $21,798, $118 below the Essex County average, while operating budget per UFB on-roll is $25,373, $3,828 below the Essex County average. A rank claim should name which numerator and denominator produced it.
Per-student basis
This district
Local peer read
What it means
NJDOE comparative cost per pupil
$21,798
$118 below the Essex County average; Essex County average: $21,916; rank 12 of 22.
Published NJDOE comparative-cost line. The report does not recompute it from operating dollars or enrollment.
Operating budget per UFB on-roll
$25,373
$3,828 below the Essex County average; Essex County average: $29,201; rank 9 of 23.
Proposed General Fund operating budget divided by UFB planning on-roll. This is a scale check, not the NJDOE comparative-cost line.
Operating budget per fall-enrolled student
$24,796
$4,472 below the Essex County average; Essex County average: $29,268; rank 19 of 23.
Proposed operating budget divided by NJDOE fall enrollment on the district profile. The local average is aggregate-weighted so tiny fall denominators do not dominate; this does not replace NJDOE’s cost metric.
All-funds net spending per UFB on-roll
$28,727
$2,982 below the Essex County average; Essex County average: $31,710; rank 6 of 23.
All-funds net spending divided by UFB planning on-roll. Includes outside-operating rows such as grants, debt, or capital and should not be read as recurring operating cost.
Tax levy per UFB on-roll
$21,133
$5,112 above the Essex County average; Essex County average: $16,021; rank 9 of 22.
Local funding pressure per planning student. This is not a spending-cost metric and is not tax-bill advice.
Use this panel before comparing per-pupil figures: the same district can look high, low, or ordinary depending on whether the report is using NJDOE comparative cost, operating budget, fall enrollment, all-funds totals, or tax levy.
Student flow and money path
The budget route map puts the cost question into reader terms: sent placements equal 6% of UFB on-roll; special-education planning load is 16% of UFB on-roll. Dollar rows use operating-budget shares; student-flow rows use UFB planning-enrollment shares, so the table keeps the evidence separate instead of adding it together.
Path
Latest scale
Local peer read
Read as
General current expense
$169.6 million (100% of operating)
12 pts above the Essex County average; Essex County average: 87%; rank 6 of 23.
The broad district-run operating base. Lower-level instructional, support, benefits, operations, and administrative rows can sit inside or beside this accounting path.
School-based budgeting
no positive latest row
7 pts below the Essex County average; Essex County average: 7%; rank 5 of 23.
A published school-resource allocation path, where present. It is not an added cost on top of the same operating budget without reading the source rows.
Charter / Renaissance transfers
$567,738 (<1% of operating)
2 pts below the Essex County average; Essex County average: 3%; rank 9 of 23.
Operating dollars routed to charter or Renaissance rows. Read beside resident enrollment, district-run enrollment, and charter/Renaissance context before making a classroom-spending claim.
Special-education planning load
1,105 (16% of UFB on-roll)
2 pts below the Essex County average; Essex County average: 18%; rank 7 of 23.
A UFB planning-enrollment load, not a fall-enrollment count. Use with pupil-cost rows, tuition, transportation, staffing, and services before assigning a cost gap to one cause.
Sent placements
399 (6% of UFB on-roll)
3 pts above the Essex County average; Essex County average: 3%; rank 5 of 21.
A count path for students budgeted outside the district-run on-roll setting. Follow the tuition, transportation, special-services, and placement rows; do not add this count to dollars.
This panel is a reporting map for Essex County districts comparisons: dollar paths use proposed General Fund operating-budget scale, while service paths use UFB planning-enrollment rows. It does not claim that these rows add to one total.
Fall enrollment and student need
This section keeps the student denominator beside the budget rows: UFB planning enrollment, fall enrollment, per-student scale checks, and latest fall-enrollment need rows for the same local peer frame.
15%Student needThe free/reduced-price lunch share is 15% of fall enrollment, -33 pts versus the Essex County average. Local rank is 12 of 23.
$24,796Fall-student scaleOperating budget per fall-enrolled student is $4,472 below the Essex County average. Local rank is 19 of 23.
6,865Enrollment basisUFB planning on-roll and fall enrollment are close in the latest files (6,709 versus 6,865), but they remain different source rows.
Denominator context
Measure
This district
Local context
Read as
Fall enrollment
6,865
5% of peer fall enrollment
NJDOE fall enrollment count used on the district profile.
UFB planning on-roll
6,709
98% of fall enrollment
-156 versus fall
Operating budget per UFB on-roll
$25,373
$29,201
$3,828 below the Essex County average
Operating budget per fall-enrolled student
$24,796
$29,268
$4,472 below the Essex County average
Student-need context
Fall row
Count
Share
Local avg / rank
Gap
Free/reduced-price lunch
1,045
15%
49% · rank 12 of 23
-33 pts
Multilingual learners
149
2%
17% · rank 14 of 23
-14 pts
Students experiencing homelessness
16
<1%
<1% · rank 7 of 23
0 pts
Fall rows come from NJDOE Fall Enrollment; UFB on-roll rows come from the NJDOE User-Friendly Budget enrollment file. Operating budget per fall-enrolled student is a scale check for interpretation, not a replacement for NJDOE's published comparative-cost measure.
Service-load and denominator history
Latest UFB planning on-roll is 6,709. From 2019-20 to 2025-26, that denominator changed -528 (-7.3%). Latest planning-load shares: special education 16%, sent placements 6% of UFB on-roll. Largest latest service-load category: Special-education on-roll, 16% of on-roll. Largest count movement: Sent placements, +204.
Special-education on-roll
How much of the UFB planning denominator is special education?
Latest load1,10516% of on-rollPeer avg19%-2 pts vs peersCount movement+203+4 pts on-roll shift
Latest source rowsfull: 1,093; shared: 12
This is a planning-enrollment row, not a fall enrollment special-education count.
Net interdistrict flow
Is the district a net sender or receiver in other-district planning rows?
Latest load-296-4% of on-rollPeer avg4%-8 pts vs peersCount movement-202-3 pts on-roll shift
Latest source rowssent to other districts: 296
Received-from-other-district minus sent-to-other-district rows; private and preschool placements are separate.
Sent placements
How many students are budgeted outside the district-run setting?
Latest load3996% of on-rollPeer avg3%+3 pts vs peersCount movement+204+3 pts on-roll shift
Latest source rowsprivate: 102; other districts: 296; state facilities: 1
Combines private school, contract preschool, sent-to-other-district, and state-facility planning rows.
Sent to other districts
Does the district budget a large regular or special-education outflow to other districts?
Latest load2964% of on-rollPeer avg1%+3 pts vs peersCount movement+202+3 pts on-roll shift
Latest source rowsregular: 241; special ed: 54
Combines regular and special-education sent-to-other-district UFB planning rows.
Received from other districts
Is this district serving students from outside its resident base?
Latest load00% of on-rollPeer avg5%-5 pts vs peersCount movement+00 pts on-roll shift
Receiving rows can make resident-based cost comparisons misleading without tuition and service context.
Sent to private school
Are private placements material enough to shape tuition and service-cost comparisons?
Latest load1022% of on-rollPeer avg<1%+1 pt vs peersCount movement+00 pts on-roll shift
Latest source rowssent to private school: 102
Read with tuition, special-services, and transportation rows before calling this ordinary operating growth.
Rows use the UFB budget-enrollment planning file across loaded years, not NJDOE fall enrollment. Latest load and peer average are scaled to each district's UFB planning on-roll. Count movement compares 2019-20 with 2025-26. Peer avg is the Essex County average where at least six local peer districts have usable planning rows. These rows explain the cost denominator and service-load context; they do not replace NJDOE's published comparative-cost measure.
Labor, benefits, and listed salaries
This section pulls together salary-bearing pupil-cost rows, the employee-benefits appropriation row, and the selected administrative salary side file so labor-cost signals can be read before the raw source tables.
$291Salary-bearing cost rowOperations and maintenance salaries and benefits is $1,006 below the Essex County average.
$3.6 millionAdministrative salary fileThe UFB salary side file lists 26 selected administrative base-salary rows; highest listed role is Superintendent at $250,000.
13%Benefits rowEmployee benefits are 13% of operating-budget scale, 3 pts below the Essex County average; local rank 18 of 23.
27.05%Benefit loadNJDOE reports benefits at 27.05% of salaries, 5 pts below the Essex County average.
Salary and benefit pupil-cost rows
NJDOE pupil-cost row
This district
Peer avg
Gap
Classroom salaries and benefits
$11,172
$11,542
-$370
Support services salaries and benefits
$2,595
$3,157
-$562
Operations and maintenance salaries and benefits
$291
$1,297
-$1,006
Administration salaries and benefits
$1,694
$1,931
-$237
Benefits as % of salaries
27.05%
32.48%
-5 pts
Operating and side-file context
Measure
This district
Local context
Read as
Employee benefits appropriation row
$22.3 million · 13%
16% peer avg; 3 pts below the Essex County average
Named UFB appropriation row, scaled to the operating budget.
Benefits as a share of salaries
27.05%
32.48% peer avg; 5 pts below the Essex County average
NJDOE pupil-cost row, not an appropriation amount.
Listed administrative base salaries
$3.6 million · $534 per UFB on-roll
$2,254 peer avg; rank 13 of 23
26 selected UFB salary rows.
Highest listed administrative base salary
$250,000
$232,807 peer avg; rank 5 of 23
Superintendent
Salary and benefits rows can overlap with broader NJDOE pupil-cost totals and nested UFB appropriation rows. Administrative salary rows are selected UFB-listed roles with district-reported FTE/shared-service fields; they are not full payroll and should not be added to pupil-cost salary rows. Peer averages use Essex County districts with usable latest-year UFB rows.
Pupil-cost category movement
NJDOE comparative cost moved +$1,898 per pupil after inflation from 2019-20 to 2025-26. The largest CPI-adjusted standardized pupil-cost row movement was support services, +$721 per pupil from 2019-20 to 2025-26. In the latest file, the largest local peer gap among these rows was classroom purchased services, +$937 versus the Essex County average.
+$1,898Comparative-cost movementNJDOE’s published comparative-cost line, converted to real dollars across loaded UFB years.
+$721Largest category movementSupport services, after CPI adjustment.
+$937Largest latest peer gapClassroom purchased services, above the Essex County average.
NJDOE pupil-cost row
2019-20 real
2025-26 real
Real movement
Essex County average
Latest gap
Support services
$2,884
$3,605
+$721
$3,794
-$189
Operations and maintenance
$2,401
$3,113
+$712
$2,779
+$334
Classroom instruction
$12,180
$12,873
+$693
$12,477
+$396
Classroom salaries and benefits
$10,559
$11,172
+$613
$11,542
-$370
Administrative costs
$2,100
$1,938
-$162
$2,351
-$413
Classroom purchased services
$1,320
$1,376
+$56
$439
+$937
Legal costs
$115
$75
-$40
$59
+$16
Classroom supplies and textbooks
$301
$325
+$24
$496
-$171
Equipment costs
$31
$18
-$13
$123
-$105
Extracurricular costs
$277
$264
-$13
$455
-$191
First-to-latest movement uses NJDOE standardized pupil-cost rows converted to 2025 dollars with CPI-U. The Essex County average and latest gap columns use latest-year UFB per-pupil values for the same rows. Several rows are subcomponents of broader totals, so this is a category-movement screen, not an additive budget bridge.
NJDOE pupil-cost breakdown
Pupil-cost line
This district
Essex County average
Gap
Classroom instruction
$12,873
$12,477
+$396
Classroom salaries and benefits
$11,172
$11,542
-$370
Support services
$3,605
$3,794
-$189
Operations and maintenance
$3,113
$2,779
+$334
Administrative costs
$1,938
$2,351
-$413
Classroom purchased services
$1,376
$439
+$937
Classroom supplies and textbooks
$325
$496
-$171
Extracurricular costs
$264
$455
-$191
Equipment costs
$18
$123
-$105
Legal costs
$75
$59
+$16
Pupil-cost rows are NJDOE-published per-pupil figures for the proposed budget year, not amounts divided by enrollment on this page.
Budget enrollment and placements
UFB enrollment row
Count
Share of on-roll
On-roll, full
5,616
84%
Special education on-roll, full
1,093
16%
Sent to private school
102
2%
Sent to other districts, regular
241
4%
Sent to other districts, special education
54
<1%
State facilities
1
<1%
On-roll, shared
6
<1%
Special education on-roll, shared
12
<1%
These are UFB budget-enrollment planning rows, not the fall enrollment counts used elsewhere on the profile.
Budget report section
Comparison matrix
Which tax basis, tax effort, averages, ranks, and gaps shape the comparison?
Tax basis reconciliation
The UFB summary tax levy is $141,780,530, while the esttax total-school levy sums to $147,320,368 (+$5,539,838 difference). The esttax file has 2 municipal or regional slices, so rates and valuations can vary inside the district. Those bases are kept separate below before any local-burden comparison.
$141.8 millionSummary operating levyUsed for UFB levy per planning student and levy share of operating budget.
$147.3 millionesttax total-school levy+$5,539,838 vs summary levy
Profile-facing UFB summary row; this is the basis for levy-per-student comparisons.
esttax General Fund levy
$139,973,700
1.3365 per $100
Taxable assessed value; Oct. 1, 2024.
Taxable assessed-value rate basis; -$1,806,830 vs summary levy.
esttax total-school levy
$147,320,368
1.4069 per $100
Taxable assessed value; Oct. 1, 2024.
Taxable assessed-value rate basis; +$5,539,838 vs summary levy.
Equalized total-school levy
$147,320,368
1.3944 per $100
Equalized value; Oct. 1, 2024.
Equalized-value rate basis for cross-municipality comparison.
Taxable assessed value
$10.5 billion
n/a
Oct. 1, 2024
Assessed valuation denominator for source tax-rate rows.
Equalized value
$10.6 billion
n/a
Oct. 1, 2024
Equalized valuation denominator used to compare tax bases across municipalities.
Municipal or regional tax slices
Slice
Total levy
Taxable rate
Equalized rate
Taxable value
Equalized value
Valuation dates
MAPLEWOOD TWP
$84.2 million
1.358
1.38
$6.2 billion
$6.1 billion
Oct. 1, 2024
SO ORANGE VIL TWP
$63.1 million
1.478
1.414
$4.3 billion
$4.5 billion
Oct. 1, 2024
District total
$147.3 million
1.4069
1.3944
$10.5 billion
$10.6 billion
Oct. 1, 2024
This panel reconciles the UFB summary tax levy with the esttax side-file levy, rate, and valuation bases. Rates are estimates per $100 of valuation. Taxable assessed value is the local assessed-value denominator; equalized value is the state-adjusted valuation used for cross-municipality comparison. Valuation dates travel with the source rows. The table is local-burden context for reporting, not tax-bill advice or audited property-tax data.
Tax effort and tax base
Lower base with higher rate. Tax levy per UFB on-roll was $21,133, +$5,112 versus the Essex County average. The estimated school-tax rate was 1.3944 per $100, +0.4482 versus the Essex County average. Equalized value per UFB on-roll was -$533,573 versus the Essex County average.
Low baseTax-context signalGenerated from UFB tax levy, planning enrollment, and estimated tax-rate side rows.
$21,133Levy per UFB on-roll+$5,112 versus Essex County average; rank 9 of 22.
1.3944Estimated rate+0.4482 versus Essex County average; equalized value weighted.
$1,574,803Equalized basePer UFB on-roll; -$533,573 versus Essex County average.
Measure
This district
Essex County average
Gap
Local rank
Basis
Tax levy per UFB on-roll
$21,133
$16,021
+$5,112
9 of 22
UFB summary tax levy divided by UFB on-roll planning enrollment.
Tax levy / operating budget
83%
65%
+18 pts
12 of 22
UFB summary tax levy divided by proposed operating budget.
Estimated school-tax rate
1.3944
0.9462
+0.4482
2 of 21
UFB esttax side-file rows; equalized value weighted.
Equalized value per UFB on-roll
$1,574,803
$2,108,376
-$533,573
11 of 21
Total equalized value from plausible UFB esttax rows divided by UFB on-roll.
Municipal rate spread
0.034
0.0064
+0.0276
2 of 23
Highest minus lowest plausible estimated rate across municipal/regional slices.
Estimated tax-rate slices
Slice
Displayed rate
Equalized rate
Total levy
Equalized value
SO ORANGE VIL TWP
1.414
1.414
$63.1 million
$4.5 billion
MAPLEWOOD TWP
1.38
1.38
$84.2 million
$6.1 billion
Tax levy per UFB on-roll comes from the UFB summary tax levy and planning enrollment. Estimated tax rates and equalized values come from the UFB esttax side file, use plausible rate rows only, and are shown per $100 of valuation. This is tax-base context for budget reporting, not tax-bill advice or audited property-tax data.
Budget measures that stand out locally
Measure
This district
Peer avg
Gap
Rank
Listed admin base salaries per UFB on-roll student
$534
$2,254
-$1,719
13 of 23
Tax levy per UFB on-roll student
$21,133
$16,021
+$5,112
9 of 22
State operating revenue share
8%
27%
-19 pts
12 of 22
Tax levy as operating-budget equivalent
83%
65%
+18 pts
12 of 22
Administrative costs per pupil
$1,938
$2,351
-$413
17 of 22
Local operating revenue share
84%
67%
+16 pts
13 of 23
Operating budget per UFB on-roll student
$25,373
$29,201
-$3,828
9 of 23
General current expense share
>99%
87%
+12 pts
6 of 23
Peer averages and ranks compare against Essex County districts with usable values for the same 2025-26 UFB measure. Rank is ordered from highest value to lowest value; higher is not automatically better or worse.
UFB lines unlike local peers
Largest line-item differences: Total Tax Levy is 83%, +21 pts versus the peer average; Equalization Aid is 0%, -19 pts versus the peer average.
UFB row
File
Amount
Op. equiv.
Peer avg
Gap
Rank
Total Tax Levy
Revenue
$141,780,530
83%
62%
+21 pts
12 of 23
Equalization Aid
Revenue
$0
0%
19%
-19 pts
10 of 23
Total Revenues from State Sources
Revenue
$13,438,691
8%
26%
-18 pts
12 of 23
Total Revenues from Local Sources
Revenue
$142,911,530
84%
67%
+16 pts
13 of 23
Total General Current Expense
Appropriation
$169,575,302
100%
87%
+12 pts
6 of 23
General Fund Contribution to School Based Budgeting
Appropriation
$0
0%
7%
-7 pts
5 of 23
Total Regular Programs-Instruction
Appropriation
$50,602,031
30%
24%
+6 pts
6 of 23
Total Debt Service Funds
Appropriation
$13,033,043
8%
3%
+4 pts
3 of 23
Total Repayment of Debt
Revenue
$13,033,043
8%
3%
+4 pts
3 of 23
Total Undistributed Expenditures
Appropriation
$97,086,743
57%
54%
+3 pts
9 of 23
Total Special Education-Instruction
Appropriation
$17,666,693
10%
7%
+3 pts
2 of 23
Total Personal Services-Employee Benefits
Appropriation
$22,305,190
13%
16%
-3 pts
18 of 23
This scans contextual revenue and appropriation rows against Essex County districts with usable 2025-26 UFB data. The operating-equivalent columns use each district’s proposed operating budget as a scale reference; peer-common rows missing from this district are treated as $0 so absences can surface. Rows remain nested and non-additive.
Budget comparison matrix
Measure
This district
Essex County average
Local rank
NJ avg
NJ rank
Comparative cost per pupil
$21,798
$21,916
12 of 22
$23,591
301 of 566
Operating budget per UFB on-roll student
$25,373
$29,201
9 of 23
$39,253
310 of 578
Tax levy per UFB on-roll student
$21,133
$16,021
9 of 22
$17,835
180 of 566
Local operating revenue share
84%
67%
13 of 23
69%
228 of 595
State operating revenue share
8%
27%
12 of 22
25%
408 of 574
Federal operating revenue share
<1%
<1%
9 of 16
<1%
232 of 386
Fund balance / other operating revenue share
8%
6%
6 of 23
7%
194 of 595
Charter / Renaissance transfer share
<1%
5%
9 of 14
2%
170 of 344
Employee benefits share
13%
16%
18 of 23
17%
491 of 586
Operations and maintenance share
12%
9%
3 of 23
9%
52 of 587
Student transportation share
7%
5%
5 of 23
6%
215 of 592
Special Revenue Funds equivalent
7%
5%
10 of 23
7%
266 of 585
Debt Service Funds equivalent
8%
4%
3 of 17
4%
39 of 406
Budgeted out-of-district placements share
6%
3%
5 of 21
10%
156 of 526
Special-education on-roll planning share
16%
18%
7 of 23
18%
248 of 576
Classroom instruction per pupil
$12,873
$12,477
9 of 22
$13,434
267 of 569
Support services per pupil
$3,605
$3,794
11 of 22
$4,329
357 of 569
Operations and maintenance per pupil
$3,113
$2,779
5 of 22
$2,879
158 of 569
Administrative costs per pupil
$1,938
$2,351
17 of 22
$2,270
398 of 569
Listed admin base salaries per UFB on-roll student
$534
$2,254
13 of 23
$1,366
375 of 575
Highest listed admin base salary
$250,000
$232,807
5 of 23
$199,341
73 of 580
Averages and ranks use districts with usable values for the same latest UFB year. Ranks run from highest value to lowest value, so rank 1 is not automatically better or worse.
Budget report section
Budget anatomy
How do operating sources, operating uses, all-funds totals, grants, and debt fit together?
Budget anatomy
Money in
Row
Amount
Op. share
Local sources
$142.9 million
84%
Fund balance / other
$13.9 million
8%
State sources
$13.4 million
8%
Federal sources
$22,309
<1%
Operating uses
Row
Amount
Op. share
General current expense
$169.6 million
>99%
Charter / renaissance transfers
$567,738
<1%
Capital outlay
$82,186
<1%
All-funds and outside-operating rows
Row
Amount
Op. equiv.
All-funds net above operating
$22.5 million
13%
Debt Service Funds
$13.0 million
8%
Special Revenue Funds
$11.2 million
7%
State projects
$9.7 million
6%
Preschool Education Aid
$9.6 million
6%
Federal projects
$1.5 million
<1%
This anatomy starts with the proposed operating budget as the common denominator. The outside-operating column uses the same denominator only as a scale reference; those rows can include grants, debt service, capital, and nested fund sections. The dynamic tables below scan 36 positive revenue rows and 54 positive appropriation rows; 48 changed revenue rows and 63 changed appropriation rows from the latest UFB files.
Budget report section
Side files
Which tax, balance, reserve, unusual-item, shared-service, school-resource, or salary rows matter?
Side-file history
UFB year
Tax file
Balances / reserves
Notes / shared services
Resource / salary files
2019-20
tax-file levy $119.7 million; highest rate 1.715; 2 municipal slices
Unrestricted--General Operating Budget $2.6 million; reserve/fund-balance sources $5.9 million
12 shared-service rows
26 admin salary rows · $3.1 million
2020-21
tax-file levy $122.1 million; highest rate 1.701; 2 municipal slices
Restricted--General Operating Budget: Capit... $3.8 million; reserve/fund-balance sources $6.5 million
12 shared-service rows
23 admin salary rows · $2.8 million
2021-22
tax-file levy $124.6 million; highest rate 1.771; 2 municipal slices
Restricted--General Operating Budget: Capit... $5.8 million; reserve/fund-balance sources $8.4 million
11 shared-service rows
25 admin salary rows · $3.0 million
2022-23
tax-file levy $127.0 million; highest rate 1.702; 2 municipal slices
Restricted-General Operating Budget: Capita... $7.8 million; reserve/fund-balance sources $9.2 million
10 shared-service rows
24 admin salary rows · $3.1 million
2023-24
tax-file levy $131.1 million; highest rate 1.608; 2 municipal slices
Restricted-General Operating Budget: Capita... $8.4 million; reserve/fund-balance sources $13.8 million
10 shared-service rows
23 admin salary rows · $3.0 million
2024-25
tax-file levy $136.1 million; highest rate 1.535; 2 municipal slices
Restricted-General Operating Budget: Capita... $8.9 million; reserve/fund-balance sources $9.6 million
10 shared-service rows
27 admin salary rows · $3.6 million
2025-26
levy $141.8 million; highest rate 1.414; 2 municipal slices
Restricted-General Operating Budget: Capita... $4.6 million; reserve/fund-balance sources $15.0 million
10 shared-service rows
26 admin salary rows · $3.6 million
This table summarizes UFB side files across loaded years so latest-year tax, balance, unusual-item, shared-service, school-resource, and salary rows can be read in context. Recap rows, shared-service savings, and salary files are district-reported context rows, not audited operating totals.
Balance and reserve history
Latest projected close-year balances total $6,719,930, 4% of operating-budget scale. After inflation, total projected balance changed +$516,550 from 2019-20 to 2025-26. Restricted or named-reserve rows account for 94% of the latest projected balance. Largest latest category: Capital reserve, $4,623,221. Largest real movement: Unrestricted operating balance, -$2,934,375.
Capital reserve
How much balance is set aside for capital projects or capital expenses?
Largest latest recap rowRestricted-Special Revenue Fund: Scholarship Fund$576,307
Special-revenue balances are context rows, not General Fund operating cushion.
Recap rows are UFB projected balances at the close of the budget year, not operating appropriations or a spendable-cash claim. Tiny placeholder rows below $1,000 are suppressed. Money movement compares 2019-20 with 2025-26 in 2025 dollars, and operating-equivalent shares use each year's proposed operating budget. Peer avg is the Essex County average where at least six local peer districts have usable recap rows.
Taxes, reserves, and balances
Tax-rate estimate by municipality
Municipality
General rate
Total rate
Equalized total
MAPLEWOOD TWP
1.29
1.358
1.38
SO ORANGE VIL TWP
1.404
1.478
1.414
Balances projected at year-end
Recap category
Projected
Vs prior audited
Restricted-General Operating Budget: Capital Reserve
Restricted-General Operating Budget: Unemployment Fund
$420,412
$0
Unrestricted-General Operating Budget
$373,999
-$4,459,568
Reserve and fund-balance sources
Revenue row
Amount
Budgeted fund balance
$11.4 million
Maintenance reserve withdrawal
$2.5 million
Preschool aid carryover
$1.1 million
Tax rates are NJDOE estimated school-tax-rate rows per $100 of valuation. Balance rows come from the UFB recapitulation file; the projected column is the estimated balance at the close of the budget year, not a spendable operating line.
Unusual items and shared-service profile
The shared-service file lists 10 arrangements with no dollar savings reported, 0 pts versus the Essex County average; peer average 7.8 rows. Most visible shared-service category: purchasing and procurement.
Shared-service categories
Category
Rows / savings
Example arrangement
Purchasing and procurementDoes the district report purchasing cooperation rather than a direct service consolidation?
4 rowsno savings reported
PurchasingACES - Power/Utilities
Transportation shared servicesAre transportation arrangements part of the cost story?
3 rowsno savings reported
Transportation Services, including FuelEssex Regional Services Commission
Special education servicesAre shared special-education services part of the placement or support story?
1 rowno savings reported
Special Education ServicesMorris Union Jointure Commission
Food, nursing, and student servicesAre food, nursing, social-worker, psychologist, or student services shared?
1 rowno savings reported
Nursing ServicesMorris Union Jointure Commission
Other shared servicesWhich remaining shared-service arrangements deserve follow-up?
1 rowno savings reported
OthersInterlocal Agreement to purchase fuel for maintenance vehicles
This panel classifies the latest UFB unusual-item and shared-service side files using the same reporting categories as the statewide budget explorer. Positive unusual-item dollars can duplicate named revenue or appropriation rows elsewhere in the budget. Shared-service savings are optional district-entered context, not audited offsets to current spending. Peer comparisons use Essex County districts where enough peers have usable side-file rows.
Budget notes and shared services
Shared-service entries
Category
Description
Savings
Nursing Services
Morris Union Jointure Commission
not reported
Others
Interlocal Agreement to purchase fuel for maintenance vehicles
not reported
Purchasing
ACES - Power/Utilities
not reported
Purchasing
Educational Data Services
not reported
Purchasing
Educational Services Commission of NJ
not reported
Purchasing
Hunterdon County Educational Services Commission
not reported
Showing 6 of 10 shared-service rows.
Unusual items and shared services are district-reported UFB explanation rows. Shared-service savings are optional, so a listed arrangement can show no dollar amount.
Listed administrative salary history
The UFB employees side file lists selected administrative salary rows for 7 loaded budget years. Listed base salary moved from $3.9 million in 2019-20 to $3.6 million in 2025-26 in 2025 dollars (down $350,335). The selected-row count stayed at 26.
$3.6 millionLatest listed base26 selected rows, shown in 2025 dollars.
26Latest listed FTE0 rows marked shared service.
$534Latest base per UFB on-rollScale check for selected listed administration only.
78Latest text term entriesPayout, buyback, comment, non-work-day, or post-employment text fields.
Loaded-year salary side-file trail
UFB year
Listed base
Rows / FTE
Highest listed role
Add-ons / terms
2019-20
$3.9 million
26 rows; FTE 26no shared rows
$247,554Thomas Ficcara · Superintendent
$305,939 add-on dollar fields90 text-term field entries
2020-21
$3.5 million
23 rows; FTE 23no shared rows
$244,537Ronald Taylor · Superintendent
$389,038 add-on dollar fields81 text-term field entries
2021-22
$3.6 million
25 rows; FTE 25no shared rows
$233,564Ronald Taylor · Superintendent
$361,523 add-on dollar fields75 text-term field entries
2022-23
$3.4 million
24 rows; FTE 24no shared rows
$248,673Ronald Taylor · Superintendent
$257,607 add-on dollar fields72 text-term field entries
2023-24
$3.1 million
23 rows; FTE 23no shared rows
$243,618Ronald Taylor · Superintendent
$272,877 add-on dollar fields69 text-term field entries
2024-25
$3.7 million
27 rows; FTE 27no shared rows
$241,371Ronald Taylor · Superintendent
$331,982 add-on dollar fields81 text-term field entries
2025-26
$3.6 million
26 rows; FTE 26no shared rows
$250,000Jason Schetelick · Superintendent
$316,356 add-on dollar fields78 text-term field entries
Latest local peer scale checks
Measure
This district
Essex County average
Gap
Read as
Listed base per UFB on-roll
$534
$2,254
-$1,719
Selected admin base salaries divided by UFB planning on-roll.Local rank 13 of 23 among Essex County districts with usable salary rows.
Listed rows per 1,000 UFB on-roll
3.9
18.5
-14.6
Selected listed administrative rows scaled to enrollment.Local rank 12 of 23 among Essex County districts with usable salary rows.
Listed FTE per 1,000 UFB on-roll
3.9
18.5
-14.6
FTE field total scaled to enrollment; not district staffing headcount.Local rank 12 of 23 among Essex County districts with usable salary rows.
Shared-service row share
0%
0%
0 pts
Share of selected salary rows marked shared in the side file.Local rank 1 of 23 among Essex County districts with usable salary rows.
Dollar columns in the history table are converted to 2025 dollars with CPI-U. The UFB employees side file lists selected administrative salary rows, FTE/shared flags, add-on compensation fields, work/leave terms, and comments; it is not full payroll, a staffing census, total compensation, or an operating-budget category. Peer checks use the latest matched year only and rank higher numeric values first.
Listed administrative salaries
The UFB salary side file lists 26 selected administrative rows totaling $3.6 million in base salaries. It also includes district-reported add-on compensation fields, work and leave-day terms, and payout or buyback text where those fields are filled.
$3.6 millionListed base salaries26 selected administrative rows; not full payroll.
Coordinator/Director/Manager/Supervisor: Human Resources
$163,530
1
Administrative salary rows are selected listed roles from the UFB employees side file, not complete payroll, a contract audit, or an operating-budget total. Component fields are shown separately because allowances, benefits, remuneration, leave days, payouts, and comments are mixed units and can overlap in meaning. Dollar fields are nominal latest-file values. Showing the top 8 of 26 listed rows.
Budget report section
Source rows
Which visible UFB revenue and appropriation rows support the report?
UFB source-file ledger
These are the exact NJDOE User-Friendly Budget CSV files behind this report. Links open the statewide source files for 2025-26, while the row counts show how much of each file matched this district in the local warehouse.
Named levy, aid, grant, tuition, fund-balance, reserve, and other source rows behind the operating-revenue mix.Includes subtotals and non-operating context rows; it is not one additive revenue schedule.
High-level operating uses, transfers, fund totals, lower-level program rows, capital, debt, and special-revenue scale.Many rows are nested; operating-equivalent shares are scale references, not additive totals.
NJDOE standardized per-pupil cost rows used for classroom, support, operations, administration, and benefits comparisons.These are published NJDOE rows; the report does not recompute them from appropriations or enrollment.
Budget-enrollment file2019-20 to 2025-26 (7 files)
UFB on-roll, special-education on-roll, sent/received placements, contract preschool, and denominator context.Planning enrollment is not the same as fall enrollment and should not be added to dollar rows.
Projected close-year balances, reserves, restricted balances, and fund-balance context.Balance rows are not current operating appropriations or spendable-cash claims.
Estimated school-tax rates, levy slices, taxable values, equalized values, and municipal/regional spread context.Estimated tax rows are UFB context, not tax-bill advice or audited property-tax data.
District-reported shared-service arrangements and optional savings fields.Reported savings are context rows, not audited offsets against the operating budget.
Selected administrative salary rows, FTE, shared-service flags, contract fields, and comments where published.Selected listed administration is not complete payroll or total compensation.
The links are source-file provenance, not district-specific extracts. Each CSV covers all districts published in that UFB file; the generated report filters those rows to this district and keeps source-family caveats attached before making comparisons.
Largest current UFB lines
UFB row
File
Amount
Operating equiv.
Total General Current Expense
Appropriation
$169,575,302
100%
Total Revenues from Local Sources
Revenue
$142,911,530
84%
Total Tax Levy
Revenue
$141,780,530
83%
Total Undistributed Expenditures
Appropriation
$97,086,743
57%
Total Regular Programs-Instruction
Appropriation
$50,602,031
30%
Total Personal Services-Employee Benefits
Appropriation
$22,305,190
13%
Total Undistributed Expenditures-Operation and Maintenance of Plant Services
Appropriation
$20,417,289
12%
Total Special Education-Instruction
Appropriation
$17,666,693
10%
Total Revenues from State Sources
Revenue
$13,438,691
8%
Total Debt Service Funds
Appropriation
$13,033,043
8%
Total Repayment of Debt
Revenue
$13,033,043
8%
Total Undistributed Expenditures-Instruction (Tuition)
Appropriation
$12,722,646
7%
Budgeted Fund Balance-Operating Budget
Revenue
$11,352,696
7%
Total Special Revenue Funds
Appropriation
$11,219,775
7%
Total Grants and Entitlements
Revenue
$11,219,775
7%
Total Undistributed Expenditures-Student Transportation Services
Appropriation
$11,141,479
7%
Selected dynamically from every positive revenue and appropriation row in the latest UFB files after dropping outer totals. Rows come from different files and fund sections, so the operating-equivalent column is only a scale reference.
Main funds and transfers
UFB appropriation row
Amount
Operating equiv.
Total expenditures net of transfers
$192,730,958
113%
General Fund grand total
$170,225,226
100%
General current expense
$169,575,302
100%
Transfer to charter schools
$567,738
<1%
Special Revenue Funds
$11,219,775
7%
State projects
$9,735,275
6%
Preschool Education Aid
$9,588,300
6%
Federal projects
$1,484,500
<1%
Capital outlay
$82,186
<1%
Facilities acquisition and construction
$68,186
<1%
Debt Service Funds
$13,033,043
8%
Rows mix all-funds totals, General Fund rows, transfers, capital, special-revenue, and debt-service lines. The operating-equivalent column is a scale reference, not a claim that these rows add to the operating budget.
Selected operating cost lines
UFB line
Amount
Op. share
Peer avg
Regular programs instruction
$50,602,031
30%
24%
Employee benefits
$22,305,190
13%
16%
Operations and maintenance
$20,417,289
12%
9%
Special education instruction
$17,666,693
10%
7%
Instruction tuition
$12,722,646
7%
5%
Student transportation
$11,141,479
7%
5%
School administration
$5,843,118
3%
3%
Child study teams
$3,611,639
2%
3%
Speech, OT, PT and related services
$3,577,850
2%
2%
General administration
$2,970,631
2%
2%
Not additive: these lower-level appropriation rows add texture, but they are nested inside broader fund categories and should not be added together as a complete budget mix.
Selected revenue lines
UFB revenue row
Amount
Op. share
Peer avg
Total tax levy
$141,780,530
83%
62%
Budgeted fund balance
$11,352,696
7%
5%
Special education aid
$8,563,843
5%
5%
Preschool Education Aid
$6,729,959
4%
2%
Debt Service Aid Type II
$2,823,760
2%
<1%
Extraordinary aid
$2,500,000
1%
<1%
Maintenance reserve withdrawal
$2,500,000
1%
<1%
Transportation aid
$1,410,776
<1%
<1%
IDEA Part B
$1,168,871
<1%
<1%
Preschool aid prior-year carryover
$1,111,255
<1%
<1%
Security aid
$964,072
<1%
<1%
Unrestricted miscellaneous revenue
$931,000
<1%
1%
These are selected source rows from operating, special-revenue, debt-service, and reserve sections. They are not additive because several are subtotals or belong to different funds.
Current UFB line appendix
Revenue file · 30 contextual rows
Line
Account
UFB row
Amount
Op. equiv.
100/114
10-1210
Total Tax Levy
$141,780,530
83%
260
10-1910
Rents and Royalties
$200,000
<1%
300
10-1XXX
Unrestricted Miscellaneous Revenues
$931,000
<1%
370
n/a
Total Revenues from Local Sources (370)
$142,911,530
84%
420
10-3121
Categorical Transportation Aid
$1,410,776
<1%
430
10-3131
Extraordinary Aid
$2,500,000
1%
440
10-3132
Categorical Special Education Aid
$8,563,843
5%
470
10-3177
Categorical Security Aid
$964,072
<1%
520
n/a
Total Revenues from State Sources (520)
$13,438,691
8%
540
10-4200
Medicaid Reimbursement
$22,309
<1%
570
n/a
Total Revenues from Federal Sources (570)
$22,309
<1%
580
10-303
Budgeted Fund Balance-Operating Budget
$11,352,696
7%
630
10-310
Withdrawal from Maintenance Reserve
$2,500,000
1%
755
20-3218
Preschool Education Aid-Prior Year Carryover
$1,111,255
<1%
760
20-3218
Preschool Education Aid
$6,729,959
4%
765
20-32XX
Other Restricted Entitlements
$146,975
<1%
770
n/a
Total Revenues from State Sources (770)
$7,988,189
5%
775
20-4411-4416
Title I (775)
$199,007
<1%
780
20-4451-4455
Title II (780)
$78,468
<1%
785
20-4491-4494
Title III (785)
$24,134
<1%
790
20-4471-4474
Title IV (790)
$14,020
<1%
805
20-4420-4429
I.D.E.A. Part B (Handicapped) (805)
$1,168,871
<1%
830
n/a
Total Revenues from Federal Sources (830)
$1,484,500
<1%
836
20-5200
Transfers from Operating Budget-Pre-Kindergartenindergartenindergartenindergartenindergartenindergar
$1,747,086
1%
840
n/a
Total Grants and Entitlements
$11,219,775
7%
860
40-1210
Local Tax Levy
$9,076,988
5%
885
n/a
Total Revenues from Local Sources (885)
$9,076,988
5%
890
40-3160
Debt Service Aid Type II
$2,823,760
2%
892
40-303
Budgeted Fund Balance
$1,132,295
<1%
935
n/a
Total Repayment of Debt
$13,033,043
8%
Appropriation file · 49 contextual rows
Line
Account
UFB row
Amount
Op. equiv.
3200
11-1XX-100-XX
Total Regular Programs-Instruction
$50,602,031
30%
10300
11-2XX-100-XX
Total Special Education-Instruction
$17,666,693
10%
11160
11-230-100-XX
Total Basic Skills/Remedial-Instruction
$2,041,415
1%
12160
11-240-100-XX
Total Bilingual Education-Instruction
$674,725
<1%
17100
11-401-100-XX
Total School-Sponsored Cocurricular Or Extracurricular Activities-Instruction
$446,780
<1%
17600
11-402-100-XX
Total School-Sponsored Athletics-Instruction
$1,056,915
<1%
29180
11-000-100-XX
Total Undistributed Expenditures-Instruction (Tuition)
$12,722,646
7%
29680
11-000-211-XX
Total Undistributed Expenditures-Attendance and Social Work
$1,512,224
<1%
30620
11-000-213-XX
Total Undistributed Expenditures-Health Services
$1,218,245
<1%
40580
11-000-216-XX
Total Undistributed Expenditures-Speech, OT, PT and Related Services
$3,577,850
2%
41080
11-000-217-XX
Undistributed Expenditures–Other Support Services, Students–Extraordinary Services
$1,641,821
<1%
41660
11-000-218-XX
Total Undistributed Expenditures-Guidance
$2,031,186
1%
42200
11-000-219-XX
Total Undistributed Expenditures-Child Study Teams
$3,611,639
2%
43200
11-000-221-XX
Total Undistributed Expenditures-Improvement of Instruction Services
$2,555,953
2%
43620
11-000-222-XX
Total Undistributed Expenditures-Education Media Services/Library
$2,301,120
1%
44180
11-000-223-XX
Total Undistributed Expenditures-Instructional Staff Training Services
$563,563
<1%
45300
11-000-230-XX
Total Undistributed Expenditures-Support Services-General Administration
$2,970,631
2%
46160
11-000-240-XX
Total Undistributed Expenditures-Support Services-School Administration
$5,843,118
3%
47200
11-000-251-XX
Total Undistributed Expenditures-Central Services
$1,932,698
1%
47620
11-000-252-XX
Total Undistributed Expenditures-Administrative Informationtechnology
$740,091
<1%
51120
11-000-26X-XX
Total Undistributed Expenditures-Operation and Maintenance of Plant Services
$20,417,289
12%
52480
11-000-270-XX
Total Undistributed Expenditures-Student Transportation Services
$11,141,479
7%
71260
11-XXX-XXX-2X
Total Personal Services-Employee Benefits
$22,305,190
13%
72140
n/a
Total Undistributed Expenditures
$97,086,743
57%
72260
n/a
Total General Current Expense
$169,575,302
100%
75880
12-XXX-XXX-73
Total Equipment
$14,000
<1%
76260
12-000-400-XX
Total Facilities Acquisition and Construction Services
$68,186
<1%
76400
n/a
Total Capital Outlay
$82,186
<1%
84000
10-000-100-56
Transfer of Funds to Charter Schools
$567,738
<1%
85120
20-218-100-XX
Total Preschool Education Aid Instruction
$995,659
<1%
86380
20-218-200-XX
Total Support Services
$8,489,429
5%
87040
20-218-400-XX
Total Facility Acquisition and Construction Services
$103,212
<1%
87100
20-218-XXX-XX
Total Preschool Education Aid
$9,588,300
6%
88000
20-XXX-XXX-XX
Nonpublic Textbooks
$7,446
<1%
88020
20-XXX-XXX-XX
Nonpublic Auxiliary Services
$26,096
<1%
88040
20-XXX-XXX-XX
Nonpublic Handicapped Services
$56,249
<1%
88060
20-XXX-XXX-XX
Nonpublic Nursing Services
$20,202
<1%
88080
20-XXX-XXX-XX
Nonpublic Technology Initiative
$7,134
<1%
88090
20-XXX-XXX-XX
Nonpublic Security Aid
$29,848
<1%
88180
n/a
Total Other State Projects
$146,975
<1%
88200
20-XXX-XXX-XX
Total State Projects
$9,735,275
6%
88500
20-XXX-XXX-XX
Title I (88500)
$199,007
<1%
88520
20-XXX-XXX-XX
Title II (88520)
$78,468
<1%
88540
20-XXX-XXX-XX
Title III (88540)
$24,134
<1%
88560
20-XXX-XXX-XX
Title IV (88560)
$14,020
<1%
88620
20-XXX-XXX-XX
I.D.E.A. Part B (Handicapped) (88620)
$1,168,871
<1%
88740
20-XXX-XXX-XX
Total Federal Projects
$1,484,500
<1%
88760
n/a
Total Special Revenue Funds
$11,219,775
7%
89980
n/a
Total Debt Service Funds
$13,033,043
8%
This appendix lists all 79 contextual positive latest-year UFB revenue and appropriation rows after dropping outer totals, deduct rows, and known duplicate tax-levy label variants. Rows are still source-file rows, not one additive schedule; the operating-equivalent column uses the proposed operating budget only as a common scale reference.
The budget answer sheet turns the current proposal, peer and slice position, revenue model, use categories, student/service load, inflation-adjusted movement, and reserve/side-file context into direct reader questions in the first-read path. The budget front brief replaces the dense opening paragraph with a lead sentence, anchored takeaways, and a short synthesis paragraph so each load-bearing number has a comparison, time basis, fund scope, or denominator before the detailed report opens. The budget essentials panel answers the main resident questions before the long evidence stack: first read, peer cost, proposal movement, payer mix, category/source-family signal, inflation-adjusted trend, student denominator, and side-file context. The budget machine panel now appears immediately after the thesis and reporting notebook, preserving the same operating-squeeze route as the front brief when recurring pressure is the selected first read, then extracting the resident-facing mechanism across cost position, funding model, recurring cost engine, inflation and denominator movement, and proposal/reserve timing before the long evidence sections. The budget squeeze explainer now appears in the first-read path, connecting recurring operating sources, recurring cost families, CPI-adjusted per-student movement, service-load denominators, current proposal rows, one-time support, and local record checks before the long evidence sections. The budget evidence board now appears in the first-read path, putting peer and slice comparison frames, category-family movers, inflation/denominator checks, and nominal proposal rows side by side before the answer sheet and detailed proof sections. The budget operating model turns the first-read evidence into six compact resident reads: operating scale, payer mix, source-family uses, CPI-adjusted movement, latest proposal movement, and one-time, tax, or service-load checks that can change the interpretation. The comparison brief puts the published cost line into named local peer, statewide, funding-model, scale, cost-band, and high-signal category or service-load frames before the long report begins. The budget diagnosis ranks the strongest generated explanatory lanes before the long evidence sections, separating what each lane can explain from what it cannot prove. The peer position snapshot now follows the front brief so the opening cost, funding, and category or service-load comparisons are visible as local peer distributions before the report map, language key, and long evidence sections. The budget explanation brief now appears in the top report path after the answer sheet, separating largest current source-row family, widest local peer gap, largest inflation-adjusted family movement, and latest proposal-column movement before the map and detailed proof sections. The budget story package now appears in the top report path after the explanation brief, keeping the UFB-supported claim, fair comparison, inflation/category/proposal checks, next reporting move, and blocked overread on the same row before the peer snapshot and map. The budget mechanism read now appears in the top report path before the map, separating relative-cost, funding, category/slice, inflation/denominator, student/service-load, proposal-timing, one-time-support, and outside-operating explanations into proof, next-reporting, and blocked-overread columns. The local public-record context panel connects vetted district source notes to the generated budget report, so outside claims, meeting statements, and linked reporting can be checked against UFB signals without treating UFB as a complete local record. The budget thesis and reporting-order panel now appears directly after the front brief, turning the first-read evidence into an editor-style route: compare peers and slices first, then read categories/source rows, use CPI-adjusted movement and denominator checks as guardrails, and hand causal claims to outside reporting. The opening budget-story panel ranks the strongest generated reporting leads from latest-year peer comparisons, row-level scans, planning-enrollment rows, and inflation-adjusted movement. The budget story spine keeps each reportable signal beside its UFB proof, fair comparison, outside-reporting need, and overread caveat before the report opens the longer evidence sections. The budget storylines panel packages the strongest UFB signals as article routes with a working nut graf, reader value, proof basis, outside-reporting gap, and sentence to avoid before writing. The budget reading memo turns the strongest UFB signals into an opening editorial route: the lead angle to test, why the simple read is weak, which context changes the read, and what records or checks should come next. The question-to-reporting path turns the strongest district-specific UFB signals into resident questions, first comparison frames, records to pull, and unsupported shortcuts to block before writing. The public-hearing agenda converts the proposal, relative-cost, category, inflation, student/service, and side-file signals into concrete meeting questions, record requests, proof links, and unsupported readings to block. The budget news judgment filter labels ordinary nominal growth as background, separates UFB-ready facts from leads that need a second signal or outside records, and blocks causal or quality claims from UFB alone. The budget claim audit turns the strongest UFB-supported signals into sentence-level claims, then labels what still needs outside reporting and which unsupported shortcuts to block before writing. The comparison movement brief pulls selected peer-position trend measures into the opening story so readers can see whether the district moved toward or away from the local average on cost, funding, tax, category, and service-load signals. The comparison-frame movement panel takes the latest-year local, statewide, funding-model, scale, and cost-band frames from the relative-cost ladder and checks whether published comparative cost moved closer to or farther from each frame after inflation. The operating story basis panel separates recurring General Fund operating evidence from live proposal movement, fund-balance/reserve sources, side-file context, and outside-operating rows before readers interpret the budget story. The structural squeeze test checks whether main operating-source movement, appropriation/use-family movement, limited support, service-load denominators, and peer position support a recurring-pressure hypothesis, while naming the outside records needed before writing a deficit, levy-cap, cut, or causal claim. The budget flow bridge keeps the relative cost frame, money in, money out, proposal movement, outside-operating rows, side files, and student denominator in one scan before readers enter the detailed evidence sections. The budget pressure map ranks the cost, funding, category, proposal, student/service-load, inflation, reserve/side-file, and outside-operating pressures a reader should test first, while separating what each pressure can explain from what it cannot prove. The budget tension checks pair current cost position, inflation-adjusted movement, proposal movement, tax burden, funding model, category slices, service load, reserves, and outside-operating rows so a reader can see which simple budget reads need a second signal. The category story map pulls current source-row scale, local peer gaps, inflation-adjusted movement, and latest proposal movement into one first-read map before the detailed category, trend, and proposal tables. The proposal-versus-trend bridge checks whether latest proposal-column movement continues, counters, or sits apart from loaded-year inflation-adjusted category movement. The budget reporting lead sheet turns the strongest generated signals into a ranked reporting agenda with evidence, reader questions, caveats, and links to the proof sections. The budget reporting notebook now appears directly after the thesis, translating the ranked UFB leads into outside records, interview checks, proof links, and unsupported readings to block before the longer report path opens. The editorial frame separates what UFB can establish from what still requires board documents, tax records, contracts, staffing context, or other outside reporting before causal claims are made. The budget model synthesis connects cost position, funding model, spending structure, service load, live proposal movement, inflation-adjusted trend, and side-file context into one reporting frame before the detailed evidence sections. The cost gap ledger translates the comparison into per-UFB-on-roll dollar gaps for operating scale, funding sources, use categories, pupil-cost rows, and service-load denominators before the detailed evidence sections. The cost-position clues panel now appears in the first-read path, naming the concrete UFB measures, funding and tax signals, named rows, proposal movement, denominator checks, and budget-year context that can explain or complicate the district’s comparative-cost position without claiming causality. The cost-position judgment panel now follows the clue scan in the first-read path, deciding whether the visible UFB signals line up with the published comparative-cost position, complicate it, or leave the explanation to outside reporting. The UFB source-coverage panel inventories the latest matched summary, revenue, appropriation, pupil-cost, planning-enrollment, tax, balance, unusual-item, shared-service, school-resource, and salary source families before the report routes them into evidence sections. The UFB source-file ledger links the exact latest NJDOE CSV files behind the district report and names the row count, use, and limit for each loaded budget file. The statewide budget-model panel names the broader comparison frames this district belongs to before the report moves into local peer evidence and source rows. The statewide slice-comparison panel opens with a relative-cost ladder across local peers, all NJ UFB districts, and matching latest-year groups for funding model, UFB on-roll scale, comparative-cost band, and generated category signals. The named similar-budget-model comps panel turns statewide slice logic into concrete district examples by naming districts with nearby latest-year UFB funding, scale, use, service-load, tax, and cost profiles. The change-driver panel summarizes first-to-latest UFB movement across real operating scale, planning-enrollment denominator shifts, peer-position changes, source shares, use shares, and named line rows. The comparative-cost timing-basis panel maps the latest UFB file’s actual-cost, original-budget, revised/current-budget, and proposed-budget columns before readers interpret trend or proposal claims. The per-student cost-change anatomy panel decomposes real operating budget per UFB on-roll into a budget-numerator effect and a planning-enrollment denominator effect, while keeping NJDOE comparative cost distinct. The operating funding-shift panel shows who paid differently across loaded UFB years by separating local, state, federal, and fund-balance/other operating-source shares, real-dollar movement, and latest local peer mix. The pupil-cost category movement panel shows which NJDOE standardized per-pupil cost rows moved after inflation and how the latest row values compare with the local peer average. The current-proposal panel compares the latest UFB revised/current-budget column with the proposed-budget column for operating revenue, high-level uses, NJDOE pupil-cost rows, and UFB planning enrollment. The proposal package panel groups material named revised/current-to-proposed UFB row movement into budget families, separating increases, reductions, net movement, largest rows, and local peer scale before the named-line driver table. The named-line proposal-driver panel scans every latest-year UFB revenue and appropriation row with revised/current and proposed amounts, then surfaces material nominal row changes with operating-budget-equivalent scale and same-row local peer context. The cost-basis reconciliation panel separates NJDOE comparative cost, operating-budget-per-student scale checks, all-funds context, and tax-levy pressure so per-student ranks are read with their numerator and denominator. The student-flow and money-path panel separates operating-dollar routes from UFB planning-enrollment routes so transfer rows, school-based budgeting, special-education load, sent placements, and received-student rows are read as distinct evidence. The dot strip compares 2025-26 comparative cost per pupil across Essex County districts; each dot is one district, shown in 2025 dollars. The local-standout table ranks funding, spending, placement, and pupil-cost measures against the same peer set; rank 1 means the highest value, not the best value. The local peer evidence strips show the strongest generated budget measures as peer distributions, so the rank and gap can be checked visually. The named peer context panel identifies the local districts immediately above and below this district on selected measures, plus the local range behind the average. The local comparison roster names every district in the local peer set behind the averages and ranks, with comparative cost, UFB planning enrollment, operating scale, and funding-model context. The current operating mix comparison uses paired stacked bars to compare this district with the local peer average for General Fund operating revenue sources and high-level operating uses, keeping the operating-budget denominator and non-additive category caveat visible. The position-over-time panel tracks selected budget measures against the local peer average across loaded UFB years, with money values converted to real dollars. The fall-enrollment and student-need panel puts UFB planning enrollment beside fall enrollment, per-student scale checks, free/reduced-price lunch, multilingual learners, and homelessness for the same local peer frame. The service-load history panel tracks UFB planning-enrollment rows across loaded years so denominator movement, special-education on-roll, sent placements, contract preschool, and receiving rows are visible before per-pupil cost comparisons. The labor-cost context panel puts salary-bearing pupil-cost rows, employee benefits, and selected administrative salary side-file rows in the local peer frame without treating those rows as complete payroll. The loaded-year ledger gives the annual operating-budget, UFB on-roll, real per-student cost, peer-average, funding-mix, and largest-use context behind the trend panels. The named-line history panel shows the selected UFB revenue and appropriation row movers year by year in real dollars and operating-budget-equivalent scale. The fund-balance and reserve source-history panel separates named balance, reserve, and carryover source rows from local, state, and federal operating-source summaries, then shows latest scale, local peer scale, proposal-column movement, and first-to-latest real movement. The category history table compares major operating uses, nested cost rows, and outside-operating scale rows by latest amount, peer share, first-to-latest share movement, and inflation-adjusted dollar movement. The budget-family context matrix gives a scan-first category view of which source-row families are largest now, furthest from local peers, or moving most after inflation before the detailed family cards and source rows. The named family peer context names the local districts immediately above and below this district on selected budget-family shares, plus the local range behind the peer average. The budget-family lens groups contextual UFB revenue and appropriation rows into reader-facing families with latest scale, local peer scale, first-to-latest real movement, and largest source-row evidence. The anatomy panel separates operating sources, high-level operating uses, and all-funds or outside-operating rows before the lower-level tables. The budget diagnostic turns the UFB source files into fixed reader questions about cost position, funding model, spending mix, student-service load, inflation-adjusted movement, and side-file context. The walkthrough gives the report a reader-facing path through money in, money out, costs and students, real-dollar changes, and UFB side files before the detailed tables. The comparison matrix extends the same measures to county and statewide averages and ranks where enough districts have usable values. The tax-effort panel separates UFB summary tax levy per planning student, estimated school-tax rates, equalized tax base, and municipal slice spread before the raw tax-rate side-file rows. The tax and balance panel uses NJDOE estimated tax-rate rows and recapitulation-of-balance rows, separating levy/rate context from operating spending. The side-file history table shows whether tax, balance, unusual-item, shared-service, school-resource, and salary context is persistent or latest-year-only. The balance and reserve history panel tracks projected close-year recap balances by category across loaded UFB years, with real-dollar movement, local peer scale, and restriction caveats. The administrative-salary table lists selected UFB administrative salary rows; it is not complete payroll. The listed administrative salary history panel tracks selected UFB employees side-file rows across loaded years in real dollars, then compares latest listed base, row, FTE, and shared-service scale with local peers. The budget-notes panel surfaces district-reported unusual revenue or appropriation explanations and shared-service entries. The unusual/shared-service profile classifies district-reported unusual-item explanations and shared-service arrangements before the raw side-file rows, while blocking additive or audited-savings readings. The spending-category bars use high-level General Fund appropriation rows as shares of the proposed operating budget; the neutral tick is the average among Essex County districts with usable category data. The stacked trend bars show category shares of each loaded UFB year’s proposed operating budget, so they foreground structure rather than nominal dollar growth. The budget turning-points table compares adjacent loaded UFB years so annual real-dollar, peer-gap, payer-mix, source-family, named-row, and service-load movements surface before the longer trend evidence. The largest-lines table is selected from the positive line rows in the latest UFB revenue and appropriation files, excluding only outer totals. The current UFB line appendix lists every contextual positive latest-year revenue and appropriation row, keeping source-file line numbers and accounts visible. The peer-line table compares contextual UFB revenue and appropriation rows against the local peer set so unusually large, small, or absent named rows surface before the full line appendix. The main-funds table keeps all-funds, General Fund, transfer, special-revenue, capital, and debt-service rows visible without treating them as one additive mix. The selected cost table uses lower-level UFB appropriation rows for reader context; those rows are nested inside broader categories and are not additive. The trend-driver table compares contextual UFB rows from the first loaded budget year to the latest year in 2025 dollars; share changes use the operating budget as a scale reference. The selected revenue table pulls named aid, levy, reserve, and grant lines from the UFB revenue file; some rows are subtotals or come from non-operating funds. The pupil-cost table uses NJDOE-published per-pupil breakdown rows for the proposed budget year. The enrollment/placement table uses UFB budget-enrollment planning rows, which can differ from fall enrollment. The line adjusts NJDOE’s published comparative per-pupil cost for each loaded User-Friendly Budget year to 2025 dollars using BLS CPI-U annual averages. The lighter line shows the Essex County average across districts with usable comparative-cost values, adjusted on the same basis. The stacked bar shows proposed General Fund operating revenue sources; grants, debt service, and transfers can make all-funds totals differ. Source: NJDOE User-Friendly Budgets, 2025-26; BLS CPI-U.
