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Cresskill School District

2025–2026 FINAL BUDGET PRESENTATION

BOARD OF EDUCATION MEETING

MAY 5, 2025

Dawn Delasandro

Business Administrator/Board Secretary

Dr. Peter Hughes

Superintendent

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Goals for Tonight’s Presentation

  • Review
    • Current Year Accomplishments
    • Budget Highlights
    • Budget Challenges / Restrictions
  • Financials
    • District Revenues & Comparison
    • Levy Adjustments
    • Planned Expenditures & Comparison
    • Tax Implications

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The Current Year - Operations, �Curriculum, and Technology

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C10 Computer Lab

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Year 2 of the Chromebook Cycle

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New Ceiling Tiles and Paint at EHB

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New Floors in MMS - 5 Classrooms

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Fully Rebuilt Pumps at MMS

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Work on Levelled Libraries & �Windows and Mirrors in Literacy Continues

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Continued updating

the cameras - New Gym Cameras.

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Before Rehabilitation & Resting

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After 1 Year of Resting & Rehabilitation

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After Two Years of Rehab and Rest…

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Softball - new maintenance schedule

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New Mulch and Playground Perimeter

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This is the first year without parking lot flooding… Zero days missed, zero evacuations so far…

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Auditorium Sound & Lighting

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Film Studio Upgrades & Finishing Touches…

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New Attendance Systems at CMS/CHS

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Before

After

Next

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Budget Highlights for 2025-2026

        • Maintain Almost All Instructional Staff & Programs
        • New Accessible Online Curriculum
        • Technology Integration - 6th and 9th Chromebooks, chromeboxes (hallway TVs), MAC desktops for video production, iPads for ESL and elem computer science, Gaggle renewal
        • Athletic Uniforms - several teams - planned schedule of replacements
            • 9% increase overall in athletics/extra curricular
            • 15% increase in music + arts
        • Prioritize Critical Maintenance
          • Fields - landscaping at EHB
          • Replacement of 2 storage sheds CHS
          • Boiler maintenance and equipment inspections

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Coming Soon… New Chillers

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��Budget Challenges

  • Contractual Salary Increases $718,823 (2.97%)
  • Required Interest on short-term notes $248,987
  • Anticipated HVAC repairs $56,000
  • Utilities increase $118,000
  • Health + Other Benefits $897,411 (15% increase)
  • Out of District Spec Ed placements $161,250

(includes IDEA funds of $246,000)

2% Tax Levy = $614,614

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Budget Restrictions

Items requested but could not be included in budget (wish list):

  • Instructional supplies $104,550

  • TV Studio anchor desk $12,000

  • Principal discretionary items (new desks, chairs, chromebook storage) $15,000

  • K5 Devices teachers $30,000

  • Additional elementary teacher $65,000

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Good enough… for now…

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Budget Restrictions con’t

  • Substitute teachers $30,000

  • Additional lunch aides $13,200

  • CST Reduced Hours during summer $5,000

  • Professional development (move to Fed grants) $22,200

  • Maintenance repairs and equipment (landscaping svc and equip, geese control, water tanks HS gym, tree removals) $96,000

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Possible Challenges…

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### The Numbers ###

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2025-2026 Sources of Revenue

Where does the money come from?

New/Extraordinary Sources in 2025-2026

  • State aid for short term notes $165,990
  • Withdrawal from Maintenance Reserve $143,595
  • Return of surplus from prior insurance program $47,726
  • Continue Student Activity Fee $65,050
    • Parent Paid Student Participation Fees
      • $100 for middle and $150 for high school
      • Only for those in activities with stipends, buses, or fees

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Adjustments to Tax Levy

    • Health Benefits Adjustment $489,969
    • Enrollment Adjustment $270,213
    • Banked Cap $53,391 (available for increase in 24/25 not taken)

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The State allows for adjustments to the tax levy cap of 2%. We are eligible for the following in 2025/2026:

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Tax Levy Increases of other districts

"Proj

Budget"

2025-2026

$ 34,198,551.00

$ 1,397,199.00

4.26%

$ 2,722,567,400.00

$ 167,279,100.00

6.55%

1,256.11

-27.55

-2.15%

$ 893,894.00

$ 11,228.33

$ 476.19

$ 39.68

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Tenafly

3-4%

Westwood

3-4%

NVRHS

2-3%

Haworth

7-8%

Montvale

6.7%

Paramus

4-5%

Closter

2-3%

Dumont

4-5%

Emerson

3-4%

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2025-2026 Sources of Revenue

Source

Amount

% of Budget

Local Taxes (Incl. debt service)

$ 34,198,551

82.26%

Tuition Receivable

$ 1,693,563

4.07%

Fund Balance

$ 1,185,202

2.85%

State Aid (Incl. debt service)

$ 3,106,257

7.47%

Maintenance Reserve

$ 143,595

0.35%

Debt Service Fund Balance

$ 14,919

0.04%

Debt Service Aid - ST Note

$ 165,990

0.40%

Student Activity, Scholarship

$ 336,000

0.81%

Donations

$ 85,000

0.20%

Federal Aid (SEMI + Spec Rev.)

$ 468,794

1.13%

Miscellaneous

$ 177,276

0.43%

Total Revenues

$ 41,575,147

100.00%

Where does the money come from?

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Budgeted Revenue Comparison

Source

2024-2025 Revised

2025-2026 Proposed

Increase/

(Decrease)

% Change

Local Taxes (excl. debt service)

$30,730,690

$32,158,877

$1,428,187

4.65%

Tuition Receivable

$1,470,337

$1,693,563

$223,226

15.18%

Fund Balance + ST notes

$1,249,038

$1,351,192

$102,154

8.18%

State Aid (excl. debt service)

$2,926,084

$2,690,932

($235,152)

(8.04%)

Reserve Withdrawals

$1,083,400

$143,595

($939,805)

n/a

Student Activity/Scholarship

$336,000

$336,000

$0

0%

Restricted: Donations

$184,942

$85,000

($99,942)

(54.04%)

Federal Aid/Misc State Grants

$760,143

$468,794

($291,349)

(38.33%)

Miscellaneous Revenue

$110,000

$177,276

$67,276

61.16%

Debt Service

$2,484,419

$2,469,918

($14,501)

(0.58%)

Total Revenues

$41,335,053

$41,575,147

$240,094

0.58%

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Revenues - Operating

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Operating Expenditure Comparison

Program

2024-25 Revised Budget

2025-26 Proposed Budget

Increase �(Decrease)

%

Incr. (Decr.)

% of Budget

Regular Instruction

$ 11,850,558

$12,030,933

$180,375

1.52%

31.56%

Special Ed, Basic Skills, Bilingual

$5,848,312

$6,013,692

$165,380

2.83%

15.77%

Co-Curricular/Athletics

$708,536

$709,316

$780

0.11%

1.86%

Out of District Tuition

$1,687,156

$1,809,441

$122,285

7.25%

4.75%

Attendance, Health

$303,491

$319,673

$16,182

5.33%

0.84%

Related & Extraordinary Svcs. (1:1 Aides/Guidance/CST)

$2,896,166

$3,068,869

$172,703

5.96%

8.05%

Media Center, Curr and Staff Training, Prof. Development

$361,608

$318,719

($42,889)

(11.86%)

0.84%

Administration

[Interest on Notes]

$3,950,883

[$359,438]

$3,700,643

[$414,977]

($250,240)

[$55,539]

(6.33%)

[15.45%]

9.71%

Buildings & Grounds

$2,905,490

$3,024,037

$118,547

4.08%

7.93%

Transportation

$756,200

$759,611

$3,411

0.45%

1.99%

Employee Benefits

$5,473,597

$6,371,008

$897,411

16.40%

16.71%

Total General Fund

(excl. Capital Reserve)

$ 36,741,997

$ 38,125,942

$1,383,945

3.77%

100.00%

Capital Outlay

$1,110,285

$93,220

($1,017,065)

Where does the money go?

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Expenditures – Operating Fund

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Tax Comparison�12 Months

2025

2026

Increase

(Decrease)

% Change

Operating Expense

Tax Levy

$ 30,730,690

$ 32,158,877

$ 1,428,187

4.65%

Debt Service

Tax Levy

$ 2,070,662

$ 2,039,674

($ 30,988)

(1.50%)

Total Tax Levy

$ 32,801,352

$ 34,198,551

$ 1,397,199

4.26%

Assessed Valuation

$2,555,288,300

$2,722,567,400

$118,573,800

4.87%

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Estimated Tax Increase�12 Months

Assessed Value of Home

Average Home

$893,894

$837,612 (2024)

Annual Increase in

Tax Levy-with Debt Service

$ 476.19

Increase per month - beginning Jan 2026

$ 39.68

Increase per month (above 2%)

$ 18.02

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On Behalf of Our Students,

Thank you!

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