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User Friendly Budgets
2010

GLOUCESTER - GLASSBORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,9631,9011,959
Pupils on Roll Regular Shared-Time010
spacing
Pupils on Roll - Special Full-Time345328320
Pupils on Roll - Special Shared-Time020
Private School Placements282025
spacing
Pupils Sent to Other Districts-Reg Prog356
Pupils Sent to Other Dists-Spec Ed Prog342927
Pupils Received16913
Pupils in State Facilities255

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 659,551 533,280
Withdrawal from Cap Res-for Local Share 10-307 0 25,274 0
Revenues from Local Sources:
Local Tax Levy 10-1210 15,480,677 16,209,184 16,977,715
Other Local Governmental Units - Restricted 10-12XX 34,951 30,000 30,000
Tuition 10-1300 361,318 221,000 221,000
Transportation Fees from Other LEAs 10-1420-1440 151,222 30,000 40,000
Interest Earned on Capital Reserve Funds 10-1XXX 679 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 361,208 200,000 217,500
SUBTOTAL  16,390,055 16,690,184 17,486,215
Revenues from State Sources:
Extraordinary Aid 10-3131 239,991 38,028 96,134
Other State Aids 10-3XXX 34,176 5,451 0
Categorical Special Education Aid 10-3132 1,109,415 1,121,104 580,245
Equalization Aid 10-3176 14,474,003 11,851,788 14,232,631
Categorical Security Aid 10-3177 378,032 386,607 0
Categorical Transportation Aid 10-3121 400,066 523,243 0
SUBTOTAL  16,635,683 13,926,221 14,909,010
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,476 52,629 44,744
Equalization Aid - ARRA ESF 16-4520 0 2,529,235 0
Equalization Aid - ARRA GSF 17-4521 0 97,910 0
SUBTOTAL  4,476 2,679,774 44,744
Adjustment for Prior Year Encumbrances  0 242,860 0
Actual Revenues (Over)/Under Expenditures  -1,005,836 0 0
TOTAL OPERATING BUDGET  32,024,378 34,223,864 32,973,249
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 11,261 25,983 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 48,565 17,054 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 12,748
Early Childhood Program Aid 20-3211 427,122 0 0
Preschool Education Aid 20-3218 0 437,760 437,760
Other Restricted Entitlements 20-32XX 59,648 90,595 90,595
TOTAL REVENUES FROM STATE SOURCES  535,335 545,409 541,103
Revenues from Federal Sources:
Title I 20-4411-4416 597,456 597,211 597,211
Title II 20-4451-4455 0 0 212,701
Title III 20-4491-4494 0 0 15,571
I.D.E.A. Part B (Handicapped) 20-4420-4429 640,917 761,594 761,594
Vocational Education 20-4430 0 22,382 22,382
Other 20-4XXX 355,255 1,293,479 576,138
TOTAL REVENUES FROM FEDERAL SOURCES  1,593,628 2,674,666 2,185,597
TOTAL GRANTS AND ENTITLEMENTS  2,140,224 3,246,058 2,726,700
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 7,613 28,203
Transfers from Other Funds 40-5200 1,134 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,458,054 1,462,916 1,498,557
TOTAL REVENUES FROM LOCAL SOURCES  1,458,054 1,462,916 1,498,557
Revenues from State Sources:
Debt Service Aid Type II 40-3160 348,061 354,490 275,012
TOTAL LOCAL REPAYMENT OF DEBT  1,807,249 1,825,019 1,801,772
Actual Revenues (Over)/Under Expenditures  17,735 0 0
TOTAL REPAYMENT OF DEBT  1,824,984 1,825,019 1,801,772
TOTAL REVENUES/SOURCES  35,989,586 39,294,941 37,501,721
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  35,989,586 39,294,941 37,501,721

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,486,6679,953,9559,019,970
Special Education 11-2XX-100-XXX2,725,6602,910,0772,997,175
Basic Skills/Remedial 11-230-100-XXX359,191406,902355,392
Bilingual Education 11-240-100-XXX93,588112,924122,502
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX72,66588,90053,874
School Sponsored Athletics 11-402-100-XXX327,910327,746295,073
Summer School 11-422-XXX-XXX0151,00080,000
Support Services:
Tuition 11-000-100-XXX2,208,2882,049,1432,197,344
Attendance and Social Work Services 11-000-211-XXX99,398103,36471,763
Health Services 11-000-213-XXX315,780294,242301,381
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217613,741659,282623,710
Guidance 11-000-218-XXX889,670936,114741,659
Child Study Teams 11-000-219-XXX860,600810,151816,251
Improvement of Instructional Services 11-000-221-XXX220,859238,786246,318
Educational Media Services - School Library 11-000-222-XXX252,532235,309233,858
Instructional Staff Training Services 11-000-223-XXX20,11012,1884,500
General Administration 11-000-230-XXX539,594619,823600,958
School Administration 11-000-240-XXX1,326,9551,427,6041,349,372
Central Svcs & Admin Info Technology 11-000-25X-XXX813,515932,273847,767
Operation and Maintenance of Plant Services 11-000-26X-XXX3,118,7693,233,2873,200,225
Student Transportation Services 11-000-270-XXX1,888,1242,134,1791,906,465
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,886,3435,650,6696,317,363
Food Services 11-000-310-XXX20,00040,00020,000
Total Support Services Expenditures 18,074,27819,376,41419,478,934
TOTAL GENERAL CURRENT EXPENSE 31,139,95933,327,91832,402,920
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X550,083593,863471,259
Facilities Acquisition and Construction Services 12-000-4XX-XXX210,006302,08399,070
TOTAL CAPITAL EXPENDITURES 760,089895,946570,329
Summer School:
Instruction 13-422-100-XXX108,19700
Support Services 13-422-200-XXX16,13300
Total Summer School 124,33000
TOTAL SPECIAL SCHOOLS 124,33000
OPERATING BUDGET GRAND TOTAL 32,024,37834,223,86432,973,249
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX11,26125,9830
Preschool Education Aid:
Instruction 20-218-100-XXX277,707268,923277,911
Support Services 20-218-200-XXX168,178185,891172,597
TOTAL PRESCHOOL EDUCATION AID 445,885454,814450,508
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4108,0078,007
Nonpublic Auxiliary Services 20-XXX-XXX-XXX49,26052,31352,313
Nonpublic Handicapped Services 20-XXX-XXX-XXX25,93920,77920,779
Nonpublic Nursing Services 20-XXX-XXX-XXX8,8019,4969,496
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,04000
Total State Projects 535,335545,409541,103
Federal Projects:
Title I 20-XXX-XXX-XXX597,456597,211597,211
Title II 20-XXX-XXX-XXX00212,701
Title III 20-XXX-XXX-XXX0015,571
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX640,917761,594761,594
Vocational Education 20-XXX-XXX-XXX022,38222,382
Other Special Projects 20-XXX-XXX-XXX355,2551,293,479576,138
Total Federal Projects 1,593,6282,674,6662,185,597
TOTAL GRANTS AND ENTITLEMENTS 2,140,2243,246,0582,726,700
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,824,9841,825,0191,801,772
TOTAL REPAYMENT OF DEBT 1,824,9841,825,0191,801,772
Total Expenditures 35,989,58639,294,94137,501,721
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 35,989,58639,294,94137,501,721

 

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 Budget745,286780,974771,355679,620
  Repayment of Debt26,4828,74728,2030
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve22,27425,453134134
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve837,9451,570,301441,5450
      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 Cost11,84612,41012,45813,25812,615
Total Classroom Instruction6,9117,1937,2797,7337,334
Classroom-Salaries and Benefits6,5856,8897,0077,3507,107
Classroom-General Supplies and Textbooks212192178230126
Classroom-Purchased Services and Other11411294154101
Total Support Services1,7771,8631,8151,9081,782
Support Services-Salaries and Benefits1,6201,7071,6531,7581,660
Total Administrative Costs1,3241,4361,4471,5951,526
Administration-Salaries and Benefits1,0591,1611,1881,2811,249
Legal Costs00192922
Total Operations and Maintenance of Plant1,5001,5621,5721,6291,609
Operations & Maintenance of Plant-Salary & Ben.748785806847856
Total Food Services Costs092189
Total Extracurricular Costs213211212223188
Total Equipment Costs220248249266207
Employee Benefits as a % of Salaries23.524.426.726.831.4

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.

 

Shared Services
  • ACES-Electric
  • ACES-Natural Gas
  • Copy Paper-Pittsgrove School District Cooperative
  • Borough of Glassboro-Gas and diesel fuel
  • Borough of Glassboro-Building space
  • Borough of Glassboro-Equipment
  • Borough of Glassboro-Winter salt purchase
  • Borough of Glassboro and Rowan University-Sharing of Fiber Optics
  • Borough of Glassboro-Trash Removal
  • Borough of Glassboro-Playground construction
  • Borough of Glassboro and Rowan Univeristy-Internet provider
  • Clayton Public Schools-Swimming & Wrestling shared teams
  • Rowan University-Advanced courses for High School students.
  • Educational Data Services-Cooperative Bid-School Supplies, office
  • supplies, ink cartridges, custodial supplies, athletic supplies,
  • library supplies, health supplies, etc.
  • Delsea Regional-Transportation Jointure for Gloucester Catholic & Paul VI
  • Clayton Public Schools-Transportation Jointure for Gloucester Catholic &
  • Paul VI
  • GCSSSD-Student transportation jointures
  • NJ School boards-Workers Comp Insurance
  • EIRC-Jiff-Property and Casualty Insurance

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,977,715 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)677,592,216 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.5056 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,476,272 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)677,592,216 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.7268 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy16,977,715 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,232,375,743 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3776 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,476,272 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,232,375,743 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.4992 (L)

 

Administrative Salaries
Employee Name: Janet Holdcraft 
Job TitleAssistant Superintendent 
Base Annual Salary148,058 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount25,630 
  Description of: 
   Buyback of Sick Days at the End of ContractNo max for days capped by law 
   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 CommentsBenefits that are provided to the Glassboro Principals and Supervisors Association equals or exceeds those benefits that are provided to the Assistant Superintendent 
Employee Name: Kathleen Scaffidi 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary76,471 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
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 CommentsBenefits that are provided to the Glassboro Principals and Supervisors Association equals or exceeds those benefits that are provided to the Business Office Supervisor 
Employee Name: Mark Silverstein 
Job TitleSuperintendent 
Base Annual Salary150,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,800 
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 CommentsBenefits that are provided to the Glassboro Principals and Supervisors Association equals or exceeds those benefits that are provided to the Superintendent 
Employee Name: Walter Pudelko 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary136,210 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days233 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances4,800 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other525 
  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 CommentsBenefits that are provided to the Glassboro Principals and Supervisors Association equals or exceeds those benefits that are provided to the Business Administrator/Board Secretary