Somerset   - Somerset Hills Regional	
	
Notice is hereby given to the legal voters of the Somerset Hills Regional School District, in the County of Somerset, of the State of New Jersey, that a Public Hearing will be held in the Community Room of Bernards High School, 25 Olcott Ave, Bernardsville, NJ 07924, on April 29, 2026 at 7:30 pm, for the purpose of conducting a public hearing on the following budget for the 2026-2027 school year.	
	
Advertised Enrollments	
	
Enrollment Categories	October 15, 2024
Actual	October 15, 2025
Actual	October 15, 2026
Estimated	
Pupils On Roll Regular Full-Time	1,363	1,305	1,251	
Pupils On Roll Regular Shared-Time	5	12	0	
Pupils On Roll - Special Full-Time	236	219	253	
Pupils On Roll - Special Shared-Time	1	4	0	
Subtotal - Pupils On Roll	1,605	1,540	1,504	
Private School Placements	16	19	23	
Pupils Sent to Other Districts - Reg Prog	0	0	18	
Pupils Sent to Other Dists - Spec Ed Prog	2	1	3	
Pupils Received	224	215	187	
Pupils in State Facilities	1	0	0	
	
Generated On 21APR26 at 15:53	

Somerset   - Somerset Hills Regional	
Advertised Revenues	
	
Budget Category	Account	2024-25 Actual	2025-26 Revised	2026-27 Proposed	
Operating Budget:					
Revenues from Local Sources:					
Local Tax Levy-Base Budget	10-1210	35,484,310	36,559,827	38,296,420	
Total Tax Levy	10-121x	35,484,310	36,559,827	38,296,420	
Total Tuition	10-1300	5,645,399	4,642,000	5,425,000	
Transportation Fees from Individuals	10-1410	44,695	200,000	200,000	
Transportation Fees from Other Local Education Authorities	10-1420-1440	306,144	0	0	
Rents and Royalties	10-1910	45,716	25,000	25,000	
Unrestricted Miscellaneous Revenues	10-1XXX	492,356	395,050	395,050	
Interest Earned on Maintenance Reserve	10-1XXX	0	5,000	5,000	
Interest Earned on Capital Reserve Funds	10-1XXX	32,235	30,000	30,000	
Other Restricted Miscellaneous Revenues / Paycheck Protection Program (APSSDs Only)	10-1XXX	38	0	0	
Total Revenues from Local Sources		42,050,893	41,856,877	44,376,470	
					
Revenues from State Sources:					
Categorical Transportation Aid	10-3121	589,395	605,313	537,772	
Extraordinary Aid	10-3131	293,189	0	0	
Categorical Special Education Aid	10-3132	1,660,583	1,740,949	1,731,500	
Categorical Security Aid	10-3177	192,500	242,765	246,660	
Other State Aids	10-3XXX	143,147	0	0	
Total Revenues from State Sources		2,878,814	2,589,027	2,515,932	
					
Revenues from Federal Sources:					
Medicaid Reimbursement	10-4200	4,830	645	0	
Total Revenues from Federal Sources		4,830	645	0	
					
Budgeted Fund Balance-Operating Budget	10-303	1,687,403	1,723,081	1,610,932	
Withdrawal from Capital Reserve for Local Share	10-307	1,720,600	1,435,000	1,350,000	
Withdrawal from Maintenance Reserve	10-310	0	600,000	600,000	
Adjustment for Prior Year Encumbrances		0	185,984	0	
Actual Revenues (Over)/Under Expenditures		-1,450,889	0	0	
Total Operating Budget		46,891,651	48,390,614	50,453,334	
					
Grants and Entitlements:					
Student Activity Fund Revenue	20-1760	758,088	160,000	160,000	
Scholarship Fund Revenue	20-1770	16,722	0	0	
Other Revenue from Local Sources	20-1XXX	43,000	27,500	27,500	
Total Revenues from Local Sources	20-1XXX	817,810	187,500	187,500	
					
Revenues from State Sources:					
Other Restricted Entitlements	20-32XX	220,713	168,213	112,703	
Total Revenues from State Sources		220,713	168,213	112,703	
					
Revenues from Federal Sources:					
Title I	20-4411-4416	70,584	77,539	58,154	
Title II	20-4451-4455	30,807	31,408	23,555	
Title III	20-4491-4494	35,421	22,078	16,559	
Title IV	20-4471-4474	12,379	10,000	7,500	
IDEA Part B (Handicapped)	20-4420-4429	469,813	456,383	330,359	
ARP-ESSER Subgrant-Accelerated Learning Coaching and Educator Support Grant	20-4541	11,005	0	0	
ARP-ESSER Subgrant-Evidence-Based Summer Learning and Enrichment Activities Grant	20-4542	44	0	0	
ARP-ESSER Subgrant-Evidence-Based Comprehensive Beyond the School Day Activities Grant	20-4543	3,941	0	0	
ARP-ESSER Subgrant-New Jersey Tiered System of Supports (NJTSS) Mental Health Support Staffing Grant	20-4544	10,403	0	0	
ARP-ESSER	20-4540	95,423	0	0	
Total Revenues from Federal Sources		739,820	597,408	436,127	
Actual Revenues (Over)/Under Expenditures-Student Activity Fund		26,998	0	0	
Actual Revenues (Over)/Under Expenditures-Scholarship Fund		-6,972	0	0	
Total Grants and Entitlements		1,798,369	953,121	736,330	
					
Repayment of Debt:					
Other Financing Sources	40-5XXX	114,058	0	0	
					
Revenues from Local Sources:					
Local Tax Levy	40-1210	2,679,932	3,083,516	2,831,027	
Total Revenues from Local Sources		2,679,932	3,083,516	2,831,027	
					
Revenues from State Sources:					
(Continued)	
	
Generated On 21APR26 at 15:53	

Somerset   - Somerset Hills Regional	
Advertised Revenues	
	
Budget Category	Account	2024-25 Actual	2025-26 Revised	2026-27 Proposed	
Debt Service Aid Type II	40-3160	172,880	173,254	175,243	
Total Local Repayment of Debt		2,966,870	3,256,770	3,006,270	
Total Repayment of Debt		2,966,870	3,256,770	3,006,270	
Total Revenues/Sources		51,656,890	52,600,505	54,195,934	
Total Revenues/Sources Net of Transfers		51,656,890	52,600,505	54,195,934	
	
Generated On 21APR26 at 15:53	

Somerset   - Somerset Hills Regional	
Advertised Appropriations	
	
Budget Category	Account	2024-25 Actual	2025-26 Revised	2026-27 Proposed	
					
General Current Expense:					
Instruction:					
Regular Programs-Instruction	11-1XX-100-XXX	13,414,163	13,861,256	13,723,101	
Special Education-Instruction	11-2XX-100-XXX	2,679,813	2,677,622	2,796,246	
Basic Skills/Remedial-Instruction	11-230-100-XXX	412,922	413,133	429,430	
Bilingual Education-Instruction	11-240-100-XXX	568,833	651,816	810,660	
School-Sponsored Cocurricular or Extracurricular Activities-Instruction	11-401-100-XXX	244,566	315,356	313,380	
School-Sponsored Athletics-Instruction	11-402-100-XXX	1,145,970	1,276,352	1,391,692	
Support Services:					
Undistributed Expenditures-Instruction (Tuition)	11-000-100-XXX	1,580,383	2,113,801	2,253,720	
Undistributed Expenditures-Health Services	11-000-213-XXX	398,981	426,545	425,344	
Undistributed Expenditures-Speech, OT, PT and Related Services	11-000-216-XXX	461,492	569,054	516,080	
Undistributed Expenditures-Other Support Services, Students>Extraordinary Services	11-000-217-XXX	471,511	375,620	391,500	
Undistributed Expenditures-Guidance	11-000-218-XXX	1,267,602	1,346,846	1,349,104	
Undistributed Expenditures-Child Study Teams	11-000-219-XXX	1,020,357	1,238,984	1,285,546	
Undistributed Expenditures-Improvement of Instruction Services	11-000-221-XXX	745,446	755,918	974,573	
Undistributed Expenditures-Education Media Services/Library	11-000-222-XXX	337,761	371,549	380,320	
Undistributed Expenditures-Instructional Staff Training Services	11-000-223-XXX	77,936	146,512	232,430	
Undistributed Expenditures-Support Services-General Administration	11-000-230-XXX	1,032,059	1,030,880	970,517	
Undistributed Expenditures-Support Services-School Administration	11-000-240-XXX	1,506,291	1,609,959	1,477,201	
Undistributed Expenditures-Central Services	11-000-251-XXX	559,343	641,606	580,843	
Undistributed Expenditures-Administrative InformationTechnology	11-000-252-XXX	308,494	158,401	150,650	
Undistributed Expenditures-Operation and Maintenance of Plant Services	11-000-26X-XXX	4,612,981	5,287,704	5,216,399	
Undistributed Expenditures-Student Transportation Services	11-000-270-XXX	2,499,267	2,607,164	2,364,938	
Personal Services-Employee Benefits	11-XXX-XXX-2XX	8,462,046	8,707,244	10,921,401	
Total Undistributed Expenditures		25,341,950	27,387,787	29,490,566	
Interest Earned on Maintenance Reserve	10-606	0	5,000	5,000	
Increase In Maintenance Reserve	10-606	250,000	0	0	
Total General Current Expense		44,058,217	46,588,322	48,960,075	
					
Capital Expenditures:					
Equipment	12-XXX-XXX-730	58,005	13,750	23,413	
Facilities Acquisition and Construction Services	12-000-400-XXX	1,308,994	323,542	89,846	
Capital Reserve-Transfer to Capital Projects	12-000-400-931	0	1,435,000	1,350,000	
Increase In Capital Reserve	10-604	1,434,200	0	0	
Interest Deposit to Capital Reserve	10-604	32,235	30,000	30,000	
Total Capital Outlay		2,833,434	1,802,292	1,493,259	
General Fund Grand Total		46,891,651	48,390,614	50,453,334	
					
Special Grants and Entitlements:					
Local Projects	20-XXX-XXX-XXX	43,000	27,500	27,500	
Student Activity Fund	20-475-XXX-XXX	785,086	160,000	160,000	
Scholarship Fund	20-476-XXX-XXX	9,750	0	0	
Other State Projects:					
Nonpublic Textbooks	20-XXX-XXX-XXX	17,745	13,348	14,058	
Nonpublic Auxiliary Services	20-XXX-XXX-XXX	20,721	15,541	0	
Nonpublic Handicapped Services	20-XXX-XXX-XXX	50,149	36,925	0	
Nonpublic Nursing Services	20-XXX-XXX-XXX	44,156	33,930	36,800	
Nonpublic Technology Initiative	20-XXX-XXX-XXX	16,920	12,789	10,031	
Nonpublic Security Aid	20-XXX-XXX-XXX	71,022	53,505	51,814	
Other	20-XXX-XXX-XXX	0	2,175	0	
Total Other State Projects		220,713	168,213	112,703	
Total State Projects	20-XXX-XXX-XXX	220,713	168,213	112,703	
Federal Projects:					
Title I	20-XXX-XXX-XXX	70,584	77,539	58,154	
Title II	20-XXX-XXX-XXX	30,807	31,408	23,555	
Title III	20-XXX-XXX-XXX	35,421	22,078	16,559	
Title IV	20-XXX-XXX-XXX	12,379	10,000	7,500	
IDEA Part B (Handicapped)	20-XXX-XXX-XXX	469,813	456,383	330,359	
ARP-ESSER Grant Program	20-487-xxx-xxx	95,423	0	0	
ARP-ESSER Subgrant Accelerated Learning Coaching and Educator Support Grant	20-488-xxx-xxx	11,005	0	0	
ARP-ESSER Subgrant Evidence-Based Summer Learning and Enrichment Activities Grant	20-489-xxx-xxx	44	0	0	
ARP-ESSER Subgrant Evidence-Based Comprehensive Beyond the School Day Activities Grant	20-490-xxx-xxx	3,941	0	0	
ARP-ESSER Subgrant New Jersey Tiered System of Supports (NJTSS) Mental Health Support Staffing Grant	20-491-xxx-xxx	10,403	0	0	
Total Federal Projects	20-XXX-XXX-XXX	739,820	597,408	436,127	
(Continued)	
	
Generated On 21APR26 at 15:53	

Somerset   - Somerset Hills Regional	
Advertised Appropriations	
	
Budget Category	Account	2024-25 Actual	2025-26 Revised	2026-27 Proposed	
Total Special Revenue Funds		1,798,369	953,121	736,330	
					
Repayment of Debt:					
Total Regular Debt Service	40-701-510-XXX	2,966,870	3,256,770	3,006,270	
Total Debt Service Funds		2,966,870	3,256,770	3,006,270	
Total Expenditures/Appropriations		51,656,890	52,600,505	54,195,934	
Total Expenditures Net of Transfers		51,656,890	52,600,505	54,195,934	
	
Generated On 21APR26 at 15:53	

Somerset   - Somerset Hills Regional	
Advertised Recapitulation of Balances	
	
Budget Category	Audited Balance
06-30-2024	Audited Balance
06-30-2025	Estimated Balance
06-30-2026	Estimated Balance
06-30-2027	
Unrestricted:					
(General Operating Budget)	1,882,322	1,887,440	1,330,540	873,637	
(Repayment of Debt)	0	0	0	0	
Restricted for Specific Purposes:					
(General Operating Budget)					
--Capital Reserve	5,491,427	5,237,262	3,832,262	2,512,262	
--Adult Education Programs	0	0	0	0	
--Maintenance Reserve	1,167,402	1,417,402	822,402	227,402	
--Legal Reserve	2,460,214	2,320,210	1,154,029	0	
--Unemployment Fund	53,205	20,782	20,782	20,782	
--Tuition Reserve	0	0	0	0	
--Current Expense Emergency Reserve	0	0	0	0	
--Impact Aid Reserve for General Expenses (Sections 8002 and 8003)	0	0	0	0	
--Impact Aid Reserve for Capital Expenses (Sections 8007 and 8008)	0	0	0	0	
(Special Revenue Fund)					
--Student Activity Fund	301,128	274,130	274,130	274,130	
--Scholarship Fund	118,386	125,358	125,358	125,358	
(Repayment of Debt)					
--Restricted for Repayment of Debt	0	0	0	0	
	
Generated On 21APR26 at 15:53	

Somerset   - Somerset Hills Regional	
Advertised Per Pupil Cost Calculations	
	
Per Pupil Cost Calculations	2023-24
Actual Costs	2024-25
Actual Costs	2025-26
Original Budget	2025-26
Revised Budget	2026-27
Proposed Budget	
Total Budgetary Comparative Per Pupil Cost	$22,467	$24,915	$25,909	$27,325	$29,479	
Total Classroom Instruction	$12,231	$13,825	$14,137	$14,780	$16,036	
Classroom-Salaries and Benefits	$11,605	$13,026	$13,351	$13,856	$15,112	
Classroom-General Supplies and Textbooks	$411	$506	$527	$609	$515	
Classroom-Purchased Services	$214	$293	$258	$315	$410	
Total Support Services	$3,646	$3,739	$4,058	$4,253	$4,821	
Support Services-Salaries and Benefits	$3,186	$3,095	$3,417	$3,531	$4,029	
Total Administrative Costs	$2,334	$2,662	$2,511	$2,800	$2,773	
Administration Salaries and Benefits	$2,007	$2,197	$2,192	$2,333	$2,356	
Total Operations and Maintenance of Plant	$3,107	$3,376	$3,773	$3,983	$4,113	
Operations and Maintenance-Salaries and Benefits	$1,938	$2,019	$2,151	$2,238	$2,305	
Board Contribution to Food Services	$0	$0	$0	$0	$0	
Total Extracurricular Costs	$970	$1,077	$1,215	$1,285	$1,477	
Total Equipment Costs	$429	$36	$0	$9	$16	
Legal Costs	$124	$146	$77	$132	$153	
Employee Benefits as a percentage of salaries*	31.23%	31.44%	30.88%	31.13%	38.85%	
	
*Does not include pension and social security paid by the State on-behalf of the district.	
** Federal and State funds in the blended resource school-based budgets.	
	
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the Taxpayers Guide to Education Spending and can be found on the Department of Education website:  http://www.nj.gov/education/guide/. This publication is also available in the board office and public libraries. The same calculations were performed using the 2025-26 revised appropriations and the 2026-27 budgeted appropriations presented in this advertised budget. Total Budgetary Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.	

	

Generated On 21APR26 at 15:53	

Somerset   - Somerset Hills Regional	
Capital Projects	
	
Description/Activity	Project Number	Dollar Amount	Eligible
for Grant	Request
to Exceed
Referendum	Funding Source for Request
to Exceed Referendum	
SAFETY/SECURITY	SAFETY/SECURITY	$1,350,000	N	N		

	
	
The complete budget will be on file and open to examination at the Olcott Administration Building, 25 Olcott Ave, Bernardsville, Somerset County, New Jersey between the hours of 9:00 am and 3:00 pm Monday through Friday, excluding holidays.	
	
The school district has proposed programs and services in addition to the New Jersey Student Learning Standards adopted by the State Board of Education.	

	
Generated On 21APR26 at 15:53