>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAMDEN  >>MERCHANTVILLE BORO

User Friendly Budgets
2010

CAMDEN - MERCHANTVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time314314296
spacing
Pupils on Roll - Special Full-Time554835
Private School Placements868
spacing
Pupils Sent to Other Districts-Reg Prog534856
Pupils Sent to Other Dists-Spec Ed Prog141922
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 149,300 75,000
Revenues from Local Sources:
Local Tax Levy 10-1210 4,056,997 4,085,669 4,249,096
Other Local Governmental Units - Unrestricted 10-12XX 11,500 11,500 11,500
Tuition 10-1300 30,400 15,000 10,500
Interest Earned on Capital Reserve Funds 10-1XXX 4,133 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 40,024 15,000 0
SUBTOTAL  4,143,054 4,127,169 4,271,096
Revenues from State Sources:
Extraordinary Aid 10-3131 22,479 0 0
Categorical Special Education Aid 10-3132 204,403 213,145 76,500
Equalization Aid 10-3176 1,457,640 1,191,306 1,431,225
Categorical Security Aid 10-3177 59,033 62,978 0
Categorical Transportation Aid 10-3121 80,357 80,270 0
SUBTOTAL  1,823,912 1,547,699 1,507,725
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 254,231 0
Equalization Aid - ARRA GSF 17-4521 0 9,842 0
SUBTOTAL  0 264,073 0
Adjustment for Prior Year Encumbrances  0 90,801 0
Actual Revenues (Over)/Under Expenditures  -485,131 0 0
TOTAL OPERATING BUDGET  5,481,835 6,179,042 5,853,821
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 84,563 0 0
Preschool Education Aid 20-3218 0 87,390 87,390
Other Restricted Entitlements 20-32XX 289,314 269,837 0
TOTAL REVENUES FROM STATE SOURCES  373,877 357,227 87,390
Revenues from Federal Sources:
Title I 20-4411-4416 83,856 91,156 77,483
Title II 20-4451-4455 0 0 13,554
Title IV 20-4471-4474 0 0 945
I.D.E.A. Part B (Handicapped) 20-4420-4429 150,621 147,344 92,509
Other 20-4XXX 23,238 239,148 0
TOTAL REVENUES FROM FEDERAL SOURCES  257,715 477,648 184,491
TOTAL GRANTS AND ENTITLEMENTS  631,592 834,875 271,881
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 51,053
Revenues from Local Sources:
Local Tax Levy 40-1210 335,137 287,836 240,238
TOTAL REVENUES FROM LOCAL SOURCES  335,137 287,836 240,238
Revenues from State Sources:
Debt Service Aid Type II 40-3160 20,272 20,521 17,466
TOTAL LOCAL REPAYMENT OF DEBT  355,409 308,357 308,757
Actual Revenues (Over)/Under Expenditures  -50,803 0 0
TOTAL REPAYMENT OF DEBT  304,606 308,357 308,757
TOTAL REVENUES/SOURCES  6,418,033 7,322,274 6,434,459
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,418,033 7,322,274 6,434,459

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,866,0281,971,9391,762,158
Special Education 11-2XX-100-XXX259,652295,497299,074
Basic Skills/Remedial 11-230-100-XXX53,09464,86129,759
Bilingual Education 11-240-100-XXX6,4096,5506,600
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX40,69852,29337,182
Summer School 11-422-XXX-XXX05,2385,684
Support Services:
Tuition 11-000-100-XXX1,050,2171,213,6591,300,739
Health Services 11-000-213-XXX57,84464,85864,831
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217185,309240,371213,282
Guidance 11-000-218-XXX94,001104,5613,983
Child Study Teams 11-000-219-XXX156,452171,107182,554
Improvement of Instructional Services 11-000-221-XXX5,8176,5946,600
Educational Media Services - School Library 11-000-222-XXX5,8598,0004,474
Instructional Staff Training Services 11-000-223-XXX1,6003,7452,600
General Administration 11-000-230-XXX198,667254,110223,772
School Administration 11-000-240-XXX47,50768,78654,963
Central Svcs & Admin Info Technology 11-000-25X-XXX116,244143,717117,635
Operation and Maintenance of Plant Services 11-000-26X-XXX447,838509,814469,931
Student Transportation Services 11-000-270-XXX213,625240,092202,687
Personal Services - Employee Benefits 11-XXX-XXX-2XX629,060703,186820,853
Food Services 11-000-310-XXX05,0005,000
Total Support Services Expenditures 3,210,0403,737,6003,673,904
TOTAL GENERAL CURRENT EXPENSE 5,435,9216,133,9785,814,361
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX00314
TOTAL CAPITAL EXPENDITURES 00314
Transfer of Funds to Charter Schools 10-000-100-56X45,91445,06439,146
OPERATING BUDGET GRAND TOTAL 5,481,8356,179,0425,853,821
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX84,56387,39043,695
Support Services 20-218-200-XXX0043,695
TOTAL PRESCHOOL EDUCATION AID 84,56387,39087,390
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX19,33019,9860
Nonpublic Auxiliary Services 20-XXX-XXX-XXX151,666134,5490
Nonpublic Handicapped Services 20-XXX-XXX-XXX76,85191,6020
Nonpublic Nursing Services 20-XXX-XXX-XXX26,09423,7000
Nonpublic Technology Initiative 20-XXX-XXX-XXX13,54600
Other Special Projects 20-XXX-XXX-XXX1,82700
Total State Projects 373,877357,22787,390
Federal Projects:
Title I 20-XXX-XXX-XXX83,85691,15677,483
Title II 20-XXX-XXX-XXX0013,554
Title IV 20-XXX-XXX-XXX00945
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX150,621147,34492,509
Other Special Projects 20-XXX-XXX-XXX23,238239,1480
Total Federal Projects 257,715477,648184,491
TOTAL GRANTS AND ENTITLEMENTS 631,592834,875271,881
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX304,606308,357308,757
TOTAL REPAYMENT OF DEBT 304,606308,357308,757
Total Expenditures 6,418,0337,322,2746,434,459
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,418,0337,322,2746,434,459

 

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 Budget289,480250,000203,549186,872
  Repayment of Debt25051,05351,0530
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve80,00080,00080,00080,000
      Legal Reserve251,041719,90658,3230
      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 Cost12,53211,85412,63413,20713,288
Total Classroom Instruction7,8517,6538,0468,1808,341
Classroom-Salaries and Benefits7,2917,2897,4347,5997,991
Classroom-General Supplies and Textbooks338204361342141
Classroom-Purchased Services and Other222160251239209
Total Support Services1,6171,6391,7741,9141,888
Support Services-Salaries and Benefits1,2451,2451,2701,3361,339
Total Administrative Costs1,1941,1511,2711,4761,452
Administration-Salaries and Benefits7397757949651,097
Legal Costs00303033
Total Operations and Maintenance of Plant1,6881,2761,3721,4471,449
Operations & Maintenance of Plant-Salary & Ben.151160149182128
Total Food Services Costs350141415
Total Extracurricular Costs148135156175140
Total Equipment Costs00000
Employee Benefits as a % of Salaries23.422.423.623.530.2

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
  • Transportation through out the County via contracts.
  • Pittsgrove BOE - AHERA, PARS.
  • Pittsgrove BOE - GCA Custodial Services.
  • PitssgroveBOE - Paper Purchases
  • Non Public Funds Mgmt - Camden County ESC.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,249,096 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)160,989,391 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.6394 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,489,334 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)160,989,391 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.7886 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,249,096 (G)
Estimated Equalized Valuation (as of 10/01/2009)292,106,518 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.4546 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,489,334 (J)
Estimated Equalized Valuation (as of 10/01/2009)292,106,518 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.5369 (L)

 

Administrative Salaries
Employee Name: Christian R. Swanson 
Job TitleSuperintendent Principal 
Base Annual Salary126,622 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  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: 
Allowances1,965 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,985 
  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: William H. Thompson 
Job TitleBusiness Administrator 
Base Annual Salary26,500 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract05/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 Comments