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User Friendly Budgets
2010

ATLANTIC - ESTELL MANOR CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time198198193
spacing
Pupils on Roll - Special Full-Time151313
Pupils on Roll - Special Shared-Time010
Private School Placements121
spacing
Pupils Sent to Other Districts-Reg Prog858287
Pupils Sent to Other Dists-Spec Ed Prog152117

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 151,125 29,381
Withdrawal from Cap Res-for Local Share 10-307 0 57,991 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,945,338 2,023,152 2,295,648
Tuition 10-1300 1,800 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,297 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 43,955 8,500 8,500
SUBTOTAL  1,992,390 2,031,652 2,304,148
Revenues from State Sources:
Other State Aids 10-3XXX 5,375 0 0
Categorical Special Education Aid 10-3132 159,133 174,435 143,594
Equalization Aid 10-3176 1,530,283 1,234,537 1,717,990
Categorical Security Aid 10-3177 22,483 28,197 0
Adjustment Aid 10-3178 244,741 219,323 0
Categorical Transportation Aid 10-3121 113,442 143,847 0
SUBTOTAL  2,075,457 1,800,339 1,861,584
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 266,607 0
Equalization Aid - ARRA GSF 17-4521 0 10,321 0
SUBTOTAL  0 276,928 0
Adjustment for Prior Year Encumbrances  0 16,500 0
Actual Revenues (Over)/Under Expenditures  181,540 0 0
TOTAL OPERATING BUDGET  4,249,387 4,334,535 4,195,113
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 16,522 14,043 10,000
Title II 20-4451-4455 0 0 7,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 75,968 73,725 62,666
Other 20-4XXX 33,455 108,872 19,800
TOTAL REVENUES FROM FEDERAL SOURCES  125,945 196,640 99,966
TOTAL GRANTS AND ENTITLEMENTS  125,945 196,640 99,966
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 0
Revenues from Local Sources:
Local Tax Levy 40-1210 142,558 138,456 134,358
TOTAL REVENUES FROM LOCAL SOURCES  142,558 138,456 134,358
TOTAL LOCAL REPAYMENT OF DEBT  142,558 138,458 134,358
TOTAL REPAYMENT OF DEBT  142,558 138,458 134,358
TOTAL REVENUES/SOURCES  4,517,890 4,669,633 4,429,437
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  4,517,890 4,669,633 4,429,437

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,077,042950,135708,328
Special Education 11-2XX-100-XXX144,415138,307146,000
Basic Skills/Remedial 11-230-100-XXX48,30143,26036,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX4,0673,0005,000
School Sponsored Athletics 11-402-100-XXX4,1164,3750
Support Services:
Tuition 11-000-100-XXX1,226,7011,503,8471,612,559
Attendance and Social Work Services 11-000-211-XXX20,40719,99022,289
Health Services 11-000-213-XXX61,39965,50872,908
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21753,91955,52937,199
Guidance 11-000-218-XXX25,19828,7870
Child Study Teams 11-000-219-XXX110,92688,060114,269
Educational Media Services - School Library 11-000-222-XXX15,64114,4514,300
Instructional Staff Training Services 11-000-223-XXX2,3411,2000
General Administration 11-000-230-XXX72,19873,09879,362
School Administration 11-000-240-XXX108,227111,519105,077
Central Svcs & Admin Info Technology 11-000-25X-XXX125,468113,11287,678
Operation and Maintenance of Plant Services 11-000-26X-XXX379,253318,413323,315
Student Transportation Services 11-000-270-XXX312,891300,212318,647
Personal Services - Employee Benefits 11-XXX-XXX-2XX433,315437,741464,160
Food Services 11-000-310-XXX5,1326,0006,000
Total Support Services Expenditures 2,953,0163,137,4673,247,763
TOTAL GENERAL CURRENT EXPENSE 4,230,9574,276,5444,143,091
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X18,4308,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX049,99111,622
TOTAL CAPITAL EXPENDITURES 18,43057,99111,622
Transfer of Funds to Charter Schools 10-000-100-56X0040,400
OPERATING BUDGET GRAND TOTAL 4,249,3874,334,5354,195,113
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX16,52214,04310,000
Title II 20-XXX-XXX-XXX007,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX75,96873,72562,666
Other Special Projects 20-XXX-XXX-XXX33,455108,87219,800
Total Federal Projects 125,945196,64099,966
TOTAL GRANTS AND ENTITLEMENTS 125,945196,64099,966
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX142,558138,458134,358
TOTAL REPAYMENT OF DEBT 142,558138,458134,358
Total Expenditures 4,517,8904,669,6334,429,437
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 4,517,8904,669,6334,429,437

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget272,700291,231140,106113,650
  Repayment of Debt2200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve90,45974,00616,01516,015
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve2,9252,9252,9250
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,57312,73811,85811,64910,924
Total Classroom Instruction6,3947,3876,6266,5775,811
Classroom-Salaries and Benefits6,1607,0966,3856,3925,587
Classroom-General Supplies and Textbooks179256207152191
Classroom-Purchased Services and Other5535343333
Total Support Services1,4061,5741,6131,5651,590
Support Services-Salaries and Benefits1,1991,3431,4481,4201,225
Total Administrative Costs1,5091,7171,7081,6711,636
Administration-Salaries and Benefits1,2781,3791,4121,3861,317
Legal Costs00302950
Total Operations and Maintenance of Plant2,0501,9721,8451,7691,826
Operations & Maintenance of Plant-Salary & Ben.778887973944817
Total Food Services Costs9824292830
Total Extracurricular Costs10146353626
Total Equipment Costs129880380
Employee Benefits as a % of Salaries24.323.524.725.133.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 budgeted appropriations presented in this advertised budget. Total 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.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,295,648 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)118,887,023 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.9309 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,430,006 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)118,887,023 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.0440 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,295,648 (G)
Estimated Equalized Valuation (as of 10/01/2009)213,265,183 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0764 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,430,006 (J)
Estimated Equalized Valuation (as of 10/01/2009)213,265,183 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1394 (L)

 

Administrative Salaries
Employee Name: I.Elizabeth Edwards 
Job TitleBusiness Administrator 
Base Annual Salary65,728 
Full Time Equivalents (FTE)0.8 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days178 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days10 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days 10 
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: John Cressey 
Job TitleSuperintendent/Pincipal 
Base Annual Salary113,285 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 12 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days 10 
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,200 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments