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User Friendly Budgets
2010

OCEAN - LONG BEACH ISLAND

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time219208217
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Pupils on Roll - Special Full-Time313131
Private School Placements001
spacing
Pupils Sent to Other Dists-Spec Ed Prog422
Pupils Received0812

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 146,084 130,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,483,732 5,456,313 5,250,925
Tuition 10-1300 18,399 10,000 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 11,192 5,000 2,500
Other Restricted Miscellaneous Revenues 10-1XXX 29,080 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 12,405 40,000 25,000
SUBTOTAL  5,554,808 5,511,313 5,303,425
Revenues from State Sources:
Extraordinary Aid 10-3131 19,491 0 0
Other State Aids 10-3XXX 3,493 0 0
Categorical Special Education Aid 10-3132 109,630 109,671 106,133
Categorical Security Aid 10-3177 22,121 22,063 24,584
Adjustment Aid 10-3178 281,298 301,077 4,088
Categorical Transportation Aid 10-3121 74,297 78,589 68,525
SUBTOTAL  510,330 511,400 203,330
Adjustment for Prior Year Encumbrances  0 32,890 0
Actual Revenues (Over)/Under Expenditures  -76,638 0 0
TOTAL OPERATING BUDGET  5,988,500 6,201,687 5,636,755
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 22,791 18,232 34,481
Title II 20-4451-4455 0 0 24,814
Title IV 20-4471-4474 0 0 719
I.D.E.A. Part B (Handicapped) 20-4420-4429 72,946 55,014 71,139
Other 20-4XXX 24,185 22,689 0
TOTAL REVENUES FROM FEDERAL SOURCES  119,922 95,935 131,153
TOTAL GRANTS AND ENTITLEMENTS  119,922 95,935 131,153
TOTAL REVENUES/SOURCES  6,108,422 6,297,622 5,767,908
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,108,422 6,297,622 5,767,908

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,095,2372,059,3911,779,112
Special Education 11-2XX-100-XXX138,342268,002240,848
Basic Skills/Remedial 11-230-100-XXX118,179159,284122,910
Bilingual Education 11-240-100-XXX44900
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX002,500
Community Services Programs/Operations 11-800-330-XXX5,3909,0006,000
Support Services:
Tuition 11-000-100-XXX106,11185,00060,615
Attendance and Social Work Services 11-000-211-XXX34,34626,50035,269
Health Services 11-000-213-XXX123,478128,040126,684
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217142,868166,708120,989
Guidance 11-000-218-XXX31,57323,44824,337
Child Study Teams 11-000-219-XXX156,916173,411251,142
Improvement of Instructional Services 11-000-221-XXX84,389104,713108,073
Educational Media Services - School Library 11-000-222-XXX71,19875,40279,662
Instructional Staff Training Services 11-000-223-XXX37,28527,50025,000
General Administration 11-000-230-XXX151,480142,640136,070
School Administration 11-000-240-XXX115,85099,35297,237
Central Svcs & Admin Info Technology 11-000-25X-XXX116,052114,65397,560
Operation and Maintenance of Plant Services 11-000-26X-XXX743,859789,271751,405
Student Transportation Services 11-000-270-XXX271,816281,335232,565
Personal Services - Employee Benefits 11-XXX-XXX-2XX1,064,9541,204,5901,221,918
Food Services 11-000-310-XXX120,041118,44768,500
Total Support Services Expenditures 3,372,2163,561,0103,437,026
TOTAL GENERAL CURRENT EXPENSE 5,729,8136,056,6875,588,396
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0002,500
Equipment 12-XXX-XXX-73X200,36150,00040,448
Facilities Acquisition and Construction Services 12-000-4XX-XXX58,32690,0005,411
TOTAL CAPITAL EXPENDITURES 258,687145,00048,359
OPERATING BUDGET GRAND TOTAL 5,988,5006,201,6875,636,755
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
Title I 20-XXX-XXX-XXX22,79118,23234,481
Title II 20-XXX-XXX-XXX0024,814
Title IV 20-XXX-XXX-XXX00719
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX72,94655,01471,139
Other Special Projects 20-XXX-XXX-XXX24,18522,6890
Total Federal Projects 119,92295,935131,153
TOTAL GRANTS AND ENTITLEMENTS 119,92295,935131,153
Total Expenditures 6,108,4226,297,6225,767,908
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,108,4226,297,6225,767,908

 

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 Budget390,652337,866271,753195,773
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve567,233733,425356,537359,037
      Adult Education Programs0000
      Maintenance Reserve300,000300,000300,000300,000
      Legal Reserve97,883133,99154,0200
      Tuition Reserve0000
      Current Expense Emergency Reserve050,00050,00050,000
  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 Cost21,91721,36321,86623,78821,352
Total Classroom Instruction13,87811,98412,42813,52111,465
Classroom-Salaries and Benefits12,85711,05611,46212,42710,587
Classroom-General Supplies and Textbooks718605625701596
Classroom-Purchased Services and Other302324342394282
Total Support Services2,4273,4353,6193,9234,139
Support Services-Salaries and Benefits2,1873,0373,2593,5343,860
Total Administrative Costs1,4551,8901,7011,8631,717
Administration-Salaries and Benefits1,0521,5311,4401,5611,435
Legal Costs00234424
Total Operations and Maintenance of Plant3,5883,3193,3973,6983,499
Operations & Maintenance of Plant-Salary & Ben.1,0851,4911,4571,5791,759
Total Food Services Costs543479457496276
Total Extracurricular Costs000014
Total Equipment Costs562800193209163
Employee Benefits as a % of Salaries31.930.733.433.536.4

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
  • Groundskeeping Services - Southern regional
  • LBI School snow removal & recycling - Ship Bottom
  • EJ School snow removal & recycling -Surf City
  • Computer Technology Repairs - Southern regional
  • Spare Bus - Southern regional and Stafford BOE
  • Special Education Placement- Stafford BOE
  • Extended School Year Program - Stafford BOE
  • Gas & Electric purchasi8ng cooperatives - ACES
  • Attendance Officers -Barnegat light-Harvey cedars-Long Beach Township- Sh
  • ip Bottom - Surf City
  • Audio-Visual - County of ocean
  • DARE Program - Ship Bottom
  • Title III Consortium - Stafford BOE
  • Telephone Cooperative - ACT
  • Cafeteria food & supplies - Lacy BOE Cooperative
  • Banking Consortium - BCBANC
  • Field trips - Beach Haven BOE

 

Estimated Tax Rate Information
BARNEGAT LIGHT BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy410,621 (A)
Estimated Net Taxable Valuation (as of 03/09/2010)1,125,469,904 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.0365 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy410,724 (D)
Estimated Net Taxable Valuation (as of 03/09/2010)1,125,469,904 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.0365 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy410,621 (G)
Estimated Equalized Valuation (as of 10/01/2008)1,122,672,294 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.0366 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy410,724 (J)
Estimated Equalized Valuation (as of 10/01/2008)1,122,672,294 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.0366 (L)
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HARVEY CEDARS BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy530,877 (A)
Estimated Net Taxable Valuation (as of 03/09/2010)1,455,081,985 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.0365 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy530,652 (D)
Estimated Net Taxable Valuation (as of 03/09/2010)1,455,081,985 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.0365 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy530,877 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,449,962,869 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.0366 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy530,652 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,449,962,869 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.0366 (L)
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LONG BEACH TOWNSHIP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,152,821 (A)
Estimated Net Taxable Valuation (as of 03/09/2010)8,641,567,716 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.0365 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,153,465 (D)
Estimated Net Taxable Valuation (as of 03/09/2010)8,641,567,716 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.0365 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,152,821 (G)
Estimated Equalized Valuation (as of 10/01/2009)8,577,626,703 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.0368 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy3,153,465 (J)
Estimated Equalized Valuation (as of 10/01/2009)8,577,626,703 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.0368 (L)
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SHIP BOTTOM BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy500,887 (A)
Estimated Net Taxable Valuation (as of 03/09/2010)1,372,881,361 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.0365 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy500,274 (D)
Estimated Net Taxable Valuation (as of 03/09/2010)1,372,881,361 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.0364 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy500,887 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,359,521,867 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.0368 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy500,274 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,359,521,867 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.0368 (L)
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SURF CITY BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy655,718 (A)
Estimated Net Taxable Valuation (as of 03/09/2010)1,797,258,739 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.0365 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy655,811 (D)
Estimated Net Taxable Valuation (as of 03/09/2010)1,797,258,739 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.0365 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy655,718 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,788,430,443 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.0367 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy655,811 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,788,430,443 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.0367 (L)

 

Administrative Salaries
Employee Name: Frances Meyer 
Job TitlePrincipal 
Base Annual Salary112,743 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  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: 
Allowances1,269 
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 Remuneration4,170 
  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: Robert Garguilo 
Job TitleSuperintendent PrincipaL 
Base Annual Salary134,792 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  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: 
Allowances3,448 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,500 
  Retirement Plans
Contractual Post-Employment Benefits Amount17,000 
  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 Remuneration2,496 
  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