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User Friendly Budgets
2010

OCEAN - LAVALLETTE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time123131129
spacing
Pupils on Roll - Special Full-Time151717
Private School Placements222
spacing
Pupils Sent to Other Districts-Reg Prog554957
Pupils Sent to Other Dists-Spec Ed Prog8812
Pupils Received03219

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 795 0
Revenues from Local Sources:
Local Tax Levy 10-1210 3,036,926 3,158,403 3,521,351
Tuition 10-1300 76,824 75,000 95,000
Interest Earned on Maintenance Reserve 10-1XXX 233 100 76
Interest Earned on Capital Reserve Funds 10-1XXX 2,959 500 300
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 4,600
Unrestricted Miscellaneous Revenues 10-1XXX 3,322 3,158 0
SUBTOTAL  3,120,264 3,237,161 3,621,327
Revenues from State Sources:
Extraordinary Aid 10-3131 53,536 0 0
Other State Aids 10-3XXX 1,913 0 0
Categorical Special Education Aid 10-3132 99,069 102,595 88,444
Categorical Security Aid 10-3177 13,947 16,929 9,489
Adjustment Aid 10-3178 80,753 93,216 0
Categorical Transportation Aid 10-3121 39,645 60,539 0
SUBTOTAL  288,863 273,279 97,933
Adjustment for Prior Year Encumbrances  0 142,095 0
Actual Revenues (Over)/Under Expenditures  -4,642 0 0
TOTAL OPERATING BUDGET  3,404,485 3,653,330 3,719,260
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 500 2,082 0
Revenues from Federal Sources:
Title I 20-4411-4416 16,110 31,977 20,357
Title II 20-4451-4455 0 0 11,438
I.D.E.A. Part B (Handicapped) 20-4420-4429 48,471 87,464 37,700
Other 20-4XXX 13,578 13,457 0
TOTAL REVENUES FROM FEDERAL SOURCES  78,159 132,898 69,495
TOTAL GRANTS AND ENTITLEMENTS  78,659 134,980 69,495
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 136,447 132,655 131,469
TOTAL REVENUES FROM LOCAL SOURCES  136,447 132,655 131,469
Revenues from State Sources:
Debt Service Aid Type II 40-3160 18,838 18,110 14,776
TOTAL LOCAL REPAYMENT OF DEBT  155,285 150,765 146,245
TOTAL REPAYMENT OF DEBT  155,285 150,765 146,245
TOTAL REVENUES/SOURCES  3,638,429 3,939,075 3,935,000
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  3,638,429 3,939,075 3,935,000

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX955,9551,044,0061,086,687
Special Education 11-2XX-100-XXX177,736144,449155,784
Basic Skills/Remedial 11-230-100-XXX6,42210,12613,235
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX21,00919,25816,371
School Sponsored Athletics 11-402-100-XXX27,45830,61728,953
Community Services Programs/Operations 11-800-330-XXX8,2224,0404,121
Support Services:
Tuition 11-000-100-XXX1,022,5131,074,5401,018,357
Attendance and Social Work Services 11-000-211-XXX4,0255,1837,183
Health Services 11-000-213-XXX49,91158,07857,236
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21742,65941,10340,966
Guidance 11-000-218-XXX35,31336,50136,383
Child Study Teams 11-000-219-XXX24,69340,75946,529
Improvement of Instructional Services 11-000-221-XXX7,64813,21114,378
Educational Media Services - School Library 11-000-222-XXX48,99453,87758,178
Instructional Staff Training Services 11-000-223-XXX11,64013,67932,172
General Administration 11-000-230-XXX70,60483,65364,913
School Administration 11-000-240-XXX46,69947,05547,468
Central Svcs & Admin Info Technology 11-000-25X-XXX94,14093,52590,500
Interest Earned on Maintenance Reserve 10-606010076
Operation and Maintenance of Plant Services 11-000-26X-XXX205,090208,017219,515
Student Transportation Services 11-000-270-XXX132,875155,705145,346
Personal Services - Employee Benefits 11-XXX-XXX-2XX401,361423,222516,566
Food Services 11-000-310-XXX8,11952,12618,000
Total Support Services Expenditures 2,206,2842,400,2342,413,690
TOTAL GENERAL CURRENT EXPENSE 3,403,0863,652,8303,718,917
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500300
Equipment 12-XXX-XXX-73X1,39900
Facilities Acquisition and Construction Services 12-000-4XX-XXX0043
TOTAL CAPITAL EXPENDITURES 1,399500343
OPERATING BUDGET GRAND TOTAL 3,404,4853,653,3303,719,260
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5002,0820
Federal Projects:
Title I 20-XXX-XXX-XXX16,11031,97720,357
Title II 20-XXX-XXX-XXX0011,438
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX48,47187,46437,700
Other Special Projects 20-XXX-XXX-XXX13,57813,4570
Total Federal Projects 78,159132,89869,495
TOTAL GRANTS AND ENTITLEMENTS 78,659134,98069,495
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX155,285150,765146,245
TOTAL REPAYMENT OF DEBT 155,285150,765146,245
Total Expenditures 3,638,4293,939,0753,935,000
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 3,638,4293,939,0753,935,000

 

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 Budget250,795236,905236,905236,905
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve165,736174,695175,195175,495
      Adult Education Programs0000
      Maintenance Reserve50,09851,53151,63151,707
      Legal Reserve079500
      Tuition Reserve0000
      Current Expense Emergency Reserve75,0005,0005,0005,000
  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 Cost15,31816,09516,27016,36817,501
Total Classroom Instruction9,17210,11110,21010,05010,980
Classroom-Salaries and Benefits8,7889,9219,9869,79010,699
Classroom-General Supplies and Textbooks27572147233243
Classroom-Purchased Services and Other109118772739
Total Support Services2,1911,9382,2392,1262,491
Support Services-Salaries and Benefits1,5611,6821,8291,7732,176
Total Administrative Costs1,7251,8251,7191,8121,747
Administration-Salaries and Benefits1,4511,5841,5371,4901,609
Legal Costs003512921
Total Operations and Maintenance of Plant1,5171,6501,4911,5661,715
Operations & Maintenance of Plant-Salary & Ben.847910827807950
Total Food Services Costs30358207352123
Total Extracurricular Costs349423354414393
Total Equipment Costs41510000
Employee Benefits as a % of Salaries24.224.425.224.928.6

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.

 

Shared Services
  • Lavallette School District participates in serveal shared services
  • arrangements including the following:
  • -Child Study Team Services (Pt. Pleasant Beach BOE)
  • -Transportation jointures(MOESC, Toms River Regional BOE)
  • -Child Find Activities (Pt. Pleasant Beach BOE, Bay Head BOE, Seaside
  • Park BOE)
  • -Professional Training (Southern Regional ETTC, Jackson BOE, Pt. Plesant
  • Beach BOE, Pt. Pleasant Boro BOE)
  • -Cooperative purchasing agreements (ACT, Pittsgrove BOE, MOESC)
  • -Class Trips (Bay Head BOE)
  • -School Dances, social events (Bay Head BOE, St. Peters School)
  • -Equipment Sharing (Lavallette Borough)
  • -Grades 9-12 sending/receiving relationships (Pt. Pleasant Beach High
  • School, OCVTS Brick and Mates)
  • -Cultural Arts programs (Ocean County Library, Ocean County Vocational
  • Schools, Pt. Pleasant Beach BOE)
  • -Community Servie and mentoring programs (NJ STARS Ocean County College,
  • Key Club Pt. Pleasant Beach High School)
  • -Rain Garden Outdoor Classroom (NJ Dept of Environment, Society of
  • American Foresters, Wildlife Habitat, Incentive Program WHIP)
  • -Occupational, Physical and Speech Therapists, Counseling services
  • (Bradley Beach BOE Manasquan BOE, Neptune City BOE, Sea Girt BOE,
  • Pt. Pleasant Beach BOE)
  • -Facility Use (Toms River Youth Soccer, Lavallette Recreation, Lavallette
  • Police, Nationalities Soccer League, Lavallette Voters and
  • Taxpayers, Island Junior Baseball, Ocean County Girl Scouts,
  • Ocean County Emergency Managment)
  • -Student Recycling Program (Rutgers University, Rowan University, Ocean
  • County Department of Solid Waste Management)
  • _Community activities (Simon's Kitchen, Jump Rope for Heart, Hats for
  • Haiti)

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,521,351 (A)
Estimated Net Taxable Valuation (as of 01/31/2010)1,863,830,357 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.1889 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,652,820 (D)
Estimated Net Taxable Valuation (as of 01/31/2010)1,863,830,357 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.1960 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,521,351 (G)
Estimated Equalized Valuation (as of 01/31/2010)2,412,205,634 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1460 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,652,820 (J)
Estimated Equalized Valuation (as of 01/31/2010)2,412,205,634 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1514 (L)

 

Administrative Salaries
Employee Name: Dr. Peter Morris 
Job TitleSuperintendent 
Base Annual Salary139,389 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  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, Other1,800 
  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: Patricia Christopher 
Job TitleBusiness Administrator 
Base Annual Salary110,000 
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 Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  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, Other2,640 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractTeachers' allowed $16,000 
   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