Please note that these numbers are preliminary and reflect a projected rise in costs of approximately 3% per year.
The actual budgetary numbers are in a Lotus 123 file, if you have a program that can process the information. The data which may be accessed from this site, cannot be viewed with your browser. This table shows the specific costs involved for start-up and over a five year period. The cost of depreciation is budgetted so that this money can be escrowed annually to replace equipment. Costs should be recuperated through sale of  teaching materials and through grants.
 
Director 20,000 12,000 32,000 32,000 32,000 32,000 32,000
Teacher 32,986 12,000 44,986 45,975 46,994 48,044 49,126
Secretary 17,500 12,000 29,500 30,025 30,565 31,122 31,696
Teacher's Assistant 11,751 12000 23,751 24,103 24,466 24,840 25,225
Total 82,187 48,000 130,187 132,135 134,025 136,006 138047
quty. item  per unit cost yearly/              depreciation 
qty. item  per unit  total  yearly cost of depre-
ciation
 duration
in years
1.00  couch  700.00 700.00 70.00 10.00
1.00  teacher's desk  139.00  139.00  13.90  10.00
1.00  teacher's chair  60.00  60.00  6.00  10.00
3.00  rolling folder cart  34.89  104.67  17.45  6.00
3.00  folder cabinets  300.00  900.00  45.00  20.00
1.00  stepping stool/ladder  26.00  26.00  4.33  6.00
1.00  25" screen TV vcr  420.00  420.00  84.00  5.00
1.00  counter  119.00  119.00  5.95  20.00
7.00  13" TV/VCR  150.00  1050.00  210.00  5.00
7.00  computers with DVD Rom  750.00  5250.00  1050.00  5.00
1.00  computer with DVD W/R  2000.00  2000.00  400.00  5.00
6.00  computers  700.00  4200.00  840.00  5.00
6.00  Karaoke machines  70.00  420.00  84.00  5.00
1.00  drawing table  100?  100.00  10.00  10.00
1.00  stage  30.00  30.00  1.50  20.00
1.00  puppet stage  100.00  100.00  20.00  5.00
1.00  digital camcorder  1000.00  1000.00  200.00  5.00
1.00  oven/ hot plate  140.00  140.00  28.00  5.00
1.00  fire extingusher  65.00  65.00  65.00  1.00
1.00  inkjet color printer  150.00  150.00  50.00  3.00
1.00  elaborate door  250.00  250.00  25.00  10.00
3.00  telephone lines (order  58.56  58.56  2.93  20.00
0.00  telephone lines (order  27.76  27.76  27.76  1.00
3.00  telephone lines (monthly)  63.60  763.20  763.20  1.00
3.00  conf. call(monthly)  9.00  108.00  108.00  1.00
3.00  speaker telephones  50.00  150.00  30.00  5.00
1.00  box of costumes  50.00  50.00  10.00  5.00
25.00  microphone/ear piece  20.00  500.00  250.00  2.00
1.00  prop box  25.00  25.00  2.50  10.00
2.00  listerine (disinfect mikes)  20.00  20.00  20.00  1.00
6.00  puppets  12.00  72.00  18.00  4.00
35.00  stackable chairs  23.30  815.50  81.55  10.00
6.00  large tables  200.00  1200.00  80.00  15.00
6.00  4-way desk cubicles (to  100.00  600.00  60.00  10.00
1.00  year's supply of cups (32 400)  300.00  300.00  300.00  1.00
1000.00  expansion folders  900.00  900.00  450.00  2.00
25000.00  sheets of paper  200.00  200.00  200.00  1.00
15.00  color printer cartridges  450.00  450.00  450.00  1.00
20.00  B&W printer cartridges  600.00  600.00  600.00  1.00
700.00  videotapes (one time first year)  1750.00  1750.00  583.33 3.00
1000.00  Audio Tapes  1000.00  1000.00  1000.00  1.00
1000.00  hanging folders  160.00  160.00  160.00  1.00
50.00  boxes of crayons  54.50  54.50  54.50  1.00
4.00  rolls of colored paper  100.00  100.00  100.00  1.00
1.00  box of 50 blank DVD's  50.00  50.00  50.00  1.00
5.00  gallons of poster paint prime/b/w  75.00  75.00  75.00  1.00
50.00  paint brushes  75.00  75.00  75.00  1.00
1.00  pencil sharpener  16.00  16.00  4.00  4.00
1.00  years supply of paper napkins  20.00  20.00  20.00 1.00
8.00  extension surge protector plugs  120.00  120.00  30.00  4.00
3.00  dozpacks of lined pad paper  8.09  8.09  8.09  1.00
1.00  broom/dustpan  16.00  16.00  4.00  4.00
500.00  letterhead/stationery      0.00  5.00
5000.00  colored paper for copies  70.00  70.00  70.00  1.00
1.00 pack markers  5.75  5.75  5.75  1.00
1.00  whiteboard easel  100.00  100.00  25.00  4.00
1.00  whiteboard markers/eraser  7.35  7.35  1.84  4.00
5.00  dozen pen supplies  5.00  5.00  5.00  1.00
6.00  dozen pencil supplies  4.00  4.00  4.00  1.00
500.00  tacks  7.50  7.50  3.75  2.00
15.00  rolls of tape  19.50  19.50  19.50  1.00
1.00  tape dispenser  3.09  3.09  1.03  3.00
20.00  world flags/maps/posters  15.00  15.00  1.50  10.00
4.00  presentation pad  52.00  52.00  52.00  1.00
15.00  sofware package for TL  300.00  300.00  60.00  5.00
15.00  general software for flashcards  450.00  450.00  90.00  5.00
0.00  printing forms/pamphlets/ instructional material  1000.00  1000.00  100.00  10.00
100.00  TL/english dictionaries for kids  400.00  400.00  100.00 4.00
0.00  travel for R&D  1000.00  1000.00  1000.00  1.00
incidentals 1000 1000

 
total start up materials cost 31,947.47
total subsequent materials (including depreciation) 11,387.36
total first year costs 162,134
total second year costs 143,523
total third year costs 145,413
total fourth year costs 147,394
total fifth year costs 149,435

Budget
The budget is broken down, item-by item.
This budget is based on February, 2001 market retail prices, and do not reflect sales taxes, which may apply.

The budget for the first year reflects all startup costs, reflected in a figure which is approximately $41,000 for materials. This includes items that the school district itself should provide at no cost, such as desks, chairs and classroom supplies. For purposes of this budget, we assume an empty classroom with no telephone hook-ups, but with internet access via ISDN, Ethernet or some other form of network lines, which is the case in all Toms River Schools.

No allowances have been made for incidentals to-date, but this budget will fall within a $1000 margin of error, allowing for price adjustments, since prices reflect top of the line items. To date, we still are waiting for estimates on printing costs.

Subsequent annual budgets listed above are reflective of 2001 dollars, and include cost of item depreciation. Electronics  will be purchased with service contracts, whenever possible, and guaranteed over the whole span of depreciation. For each item which incurs no maintenance cost within the budgetary period, money will  be held in an interest-bearing account in order to purchase a new item after the item has depreciated to zero. This is especially important for computers, which, after five years, are often obsolete, or replaceable by cheaper, more efficient models.

All items will be marked with identification tags, and scheduled inventory will be made. For items with incidental daily use, such as paper, cups, and napkins, careful track and adjustments of needs will be documented and accounted for in subsequent budgets.

The inventory is a duty of the staff. A printed list of items and inventory shall be part of the procedural notebook, tabbed under "inventory". As the needs arise, independent volunteers will confirm the inventory. As supplies are depleted, these shall be duly noted in the log. The director will confirm the inventory at the beginning and end of each academic year.

Some items, such as the small stage and the puppet theater need to be assembled from parts. The Puppet theater is a wood-framed refrigerator box. The $100 cost reflects the cost of materials and labor for assembly. The stage is constructed of pallates and plywood, painted, and the dividers are also constructed of slotted boards, cork, felt and paint.

Plans for these items are included in the addendum section of the general document. PLANS.HTML

Some of the assembled items may be constructed by Heritage Club members, parents or other interested parties. A pallate stage, and a curtain supported by columns attached to the stage. An industrious director can easily locate such items to add elements of fantasy and wonder to the classroom environment.

Strategies for fundraising can be found in a separate addendum.

Salries and Benefits:
 These are the most expensive items of this budget. While a new program means added work for secretarial staff, hiring a new secretary is not necessary. It has been included in this budget since the budget assumes no outside input. The Director will work in a part-time capacity to set up the program, eventually handing the program over to the teacher and appropriate staff in the school district, at which point s/he will serve as a consultant as the need arises.The salaries reflect 2001 starting level teacher's salaries (except for the director) and the cost of benefits. Bare bones, we could say that, combining the role of director and teacher, including a teacher's aide, and hiring a secretary for the summer months only,  we can assume 45,000 salary for a twelve-month teacher/director, a $11,751 teacher's aide salary, and a summer secreterial position for two months, totaling 2,500. The total salary cost would then be 58,751 per annum for start-up, plus 24,000 maximum benefits.

 The 12,000 per year figure assumes that the staff all have family plans, no other insurance and opt for the most expensive medical and dental plans. It reflects the maximum cost of these insurance programs. Other programs, such as family HMO plans would cost about 9,000 per annum. The insured has the option, under the present contract to choose between several options.

 As with all successful start-up projects, the call will be above and beyond the renumerated amounts. As the program gains momentum, and becomes easier to run, some of these salary costs may no longer be necessary. However, experience will also lead to pay increases, perhaps as much as 5% or more per annum. The 5-year budget reflects these increases in pay, but assumes a controlled level of insurance premiums. In the case of the director, the position requres less time as the years go by, and absorbed by the district at large in the fifth year of operation.

 We plan to distribute secretarial duties by TL. We will identify sources of TL sponsors who are able to perform the secretarial work necessary to complete the TL program.

 We can also defray costs by selling the program back to the community and individuals at large. We will acquire some source of distributorship which would be willing to pay production cost plus 5% of revenue recieved from the sale of material. This would come to an asking price of approximately $5000 per language. If a distributor is able to sell 20,000 units at $30 apiece, the gross revenues would be $35,000 , which is not inconcievable considering that in a language as relatively obscure as Hungarian, a children's dictionary designed for English speakers is in its third printing after four years, which accounts for at least 15,000 books sold. These numbers will only increase for more popular uncommonly taught languages. These are wild estimates, since this does not pretend to be a marketing analysis of the foreign language print industry, but even assuming a modest $20,000 gross profit, this would still mean around $100,000 for our first five languages, thus substantially removing the revenue burdens from the staffing aspects of the programs.