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User Friendly Budgets
2010

CAPE MAY - STONE HARBOR BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time775977
spacing
Pupils on Roll - Special Full-Time323
spacing
Pupils Sent to Other Districts-Reg Prog141016
Pupils Sent to Other Dists-Spec Ed Prog344
Pupils Received322442

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 134,957 125,782
Revenues from Local Sources:
Local Tax Levy 10-1210 2,047,988 2,129,907 2,215,103
Tuition 10-1300 149,991 139,553 191,700
Interest Earned on Capital Reserve Funds 10-1XXX 100 100 100
Other Restricted Miscellaneous Revenues 10-1XXX 0 2,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 11,670 5,000 1,900
SUBTOTAL  2,209,749 2,276,560 2,408,803
Revenues from State Sources:
Categorical Special Education Aid 10-3132 35,067 29,603 0
Categorical Security Aid 10-3177 4,612 3,925 0
Adjustment Aid 10-3178 6,949 13,219 0
Categorical Transportation Aid 10-3121 16,245 19,892 0
SUBTOTAL  62,873 66,639 0
Adjustment for Prior Year Encumbrances  0 20,071 0
Actual Revenues (Over)/Under Expenditures  -122,604 0 0
TOTAL OPERATING BUDGET  2,150,018 2,498,227 2,534,585
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 186 0 0
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 14,316 10,290 0
Other 20-4XXX 20,824 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  35,140 10,290 0
TOTAL GRANTS AND ENTITLEMENTS  35,326 10,290 0
TOTAL REVENUES/SOURCES  2,185,344 2,508,517 2,534,585
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,185,344 2,508,517 2,534,585

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX817,878882,640921,668
Special Education 11-2XX-100-XXX63,09268,13970,455
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,04814,32215,929
Community Services Programs/Operations 11-800-330-XXX6,48608,000
Support Services:
Tuition 11-000-100-XXX258,407194,258201,801
Attendance and Social Work Services 11-000-211-XXX22,83622,72124,538
Health Services 11-000-213-XXX65,41470,36976,178
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21729,28541,64639,683
Guidance 11-000-218-XXX1,1051,5001,500
Child Study Teams 11-000-219-XXX42,01444,21844,703
Improvement of Instructional Services 11-000-221-XXX76,19486,71685,017
Educational Media Services - School Library 11-000-222-XXX93,01991,97691,181
Instructional Staff Training Services 11-000-223-XXX3,59214,72116,310
General Administration 11-000-230-XXX83,88055,95151,634
School Administration 11-000-240-XXX36,56936,75635,999
Central Svcs & Admin Info Technology 11-000-25X-XXX31,46131,84428,428
Operation and Maintenance of Plant Services 11-000-26X-XXX188,823247,150235,215
Student Transportation Services 11-000-270-XXX50,75952,21953,429
Deposit to Current Expense Emergency Reserve 10-6070129,894107,317
Personal Services - Employee Benefits 11-XXX-XXX-2XX242,686275,587417,500
Total Support Services Expenditures 1,226,0441,267,6321,403,116
TOTAL GENERAL CURRENT EXPENSE 2,120,5482,362,6272,526,485
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040125,0000
Interest Earned on Capital Reserve 10-6040100100
Equipment 12-XXX-XXX-73X29,47010,5008,000
TOTAL CAPITAL EXPENDITURES 29,470135,6008,100
OPERATING BUDGET GRAND TOTAL 2,150,0182,498,2272,534,585
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX18600
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX14,31610,2900
Other Special Projects 20-XXX-XXX-XXX20,82400
Total Federal Projects 35,14010,2900
TOTAL GRANTS AND ENTITLEMENTS 35,32610,2900
Total Expenditures 2,185,3442,508,5172,534,585
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,185,3442,508,5172,534,585

 

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 Budget251,092261,092260,000260,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve84,90485,004210,104210,204
      Adult Education Programs0000
      Maintenance Reserve140,000140,000140,000140,000
      Legal Reserve130,814249,647125,7820
      Tuition Reserve0000
      Current Expense Emergency Reserve00129,894237,211
  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 Cost22,13022,70425,69332,56227,049
Total Classroom Instruction13,29113,16815,01018,84916,130
Classroom-Salaries and Benefits12,20512,28313,75317,19814,727
Classroom-General Supplies and Textbooks8426437831,021979
Classroom-Purchased Services and Other244242474630425
Total Support Services4,0984,6605,2906,8265,550
Support Services-Salaries and Benefits2,3772,7762,9063,6773,205
Total Administrative Costs1,8172,1331,7082,2911,740
Administration-Salaries and Benefits9021,3251,0381,3141,141
Legal Costs00786
Total Operations and Maintenance of Plant2,6792,5303,3224,2983,221
Operations & Maintenance of Plant-Salary & Ben.8969421,0251,2971,109
Total Food Services Costs00000
Total Extracurricular Costs132100222280254
Total Equipment Costs189369104172100
Employee Benefits as a % of Salaries22.720.923.123.433.9

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
  • 1. Stone Harbor has an Interlocal Agreement with Avalon to share the
  • Chief School Administrator
  • 2. Stone Harobr has an Interlocal Agreement with Avalon to share the Sup
  • ervisor of Curriculum and Instruction
  • 3. Stone Harbor contracts its business services with SCSSD
  • 4. Contracts with Middle Township BOE for all transportation services
  • 5. Contracts with Middle Township BOE for it's child study team services
  • 6. Stone Harbor shares a music teacher with Avalon
  • 7. Paper supplies are purchased through a consortium with Pittsgrove
  • 8. Stone Harbor and Avalon schools participate in assembly programs
  • together
  • 9. Stone Harbor and Avalon staff participate in shared professional
  • development programs
  • 10. Stone Harbor has an Interlocal Agreement with the Borough of Stone
  • Harbor for solid wate and recycling collection, snow removal and landscap
  • ing
  • 11. Stone Harbor has a contract with ACES for the purchase of electric
  • 12. Natural Gas is purchased through a consortium with Pittsgrove

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,215,103 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)4,413,930,459 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.0502 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,215,103 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)4,413,930,459 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.0502 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,215,103 (G)
Estimated Equalized Valuation (as of 10/01/2009)4,611,749,759 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.0480 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,215,103 (J)
Estimated Equalized Valuation (as of 10/01/2009)4,611,749,759 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.0480 (L)

 

Administrative Salaries
Employee Name: David S. Rauenzahn 
Job TitleSuperintendent 
Base Annual Salary76,258 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District0170 
Shared Job TitleChief School Administrator 
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 23 
  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: 
Allowances2,350 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,239 
  Retirement Plans
Contractual Post-Employment Benefits Amount71,625 
  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