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User Friendly Budgets
2010

CUMBERLAND - STOW CREEK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time129127127
spacing
Pupils on Roll - Special Full-Time1078
spacing
Pupils Sent to Other Dists-Spec Ed Prog243
Pupils Received300

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 150,000 85,000
Withdrawal from Cap Res-for Local Share 10-307 0 40,999 0
Revenues from Local Sources:
Local Tax Levy 10-1210 835,492 858,692 880,526
Tuition 10-1300 11,440 11,700 6,400
Transportation Fees from Other LEAs 10-1420-1440 882 0 31,500
Interest Earned on Capital Reserve Funds 10-1XXX 861 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 19,857 10,000 3,000
SUBTOTAL  868,532 880,392 921,426
Revenues from State Sources:
Other State Aids 10-3XXX 3,654 0 0
Categorical Special Education Aid 10-3132 63,524 66,206 66,206
Equalization Aid 10-3176 656,484 555,401 589,305
Categorical Security Aid 10-3177 14,300 12,550 15,939
Adjustment Aid 10-3178 103,316 100,127 66,174
Categorical Transportation Aid 10-3121 44,218 50,729 50,423
SUBTOTAL  885,496 785,013 788,047
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 0 97,020 0
Equalization Aid - ARRA GSF 17-4521 0 3,756 0
SUBTOTAL  0 100,776 0
Adjustment for Prior Year Encumbrances  0 17,354 0
Actual Revenues (Over)/Under Expenditures  -42,743 0 0
TOTAL OPERATING BUDGET  1,711,285 1,974,534 1,794,473
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 729 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 49,293 54,675 54,675
TOTAL REVENUES FROM STATE SOURCES  49,293 54,675 54,675
Revenues from Federal Sources:
Title I 20-4411-4416 12,219 13,908 11,822
I.D.E.A. Part B (Handicapped) 20-4420-4429 47,179 49,084 49,084
Other 20-4XXX 17,901 5,999 5,408
TOTAL REVENUES FROM FEDERAL SOURCES  77,299 68,991 66,314
TOTAL GRANTS AND ENTITLEMENTS  127,321 123,666 120,989
TOTAL REVENUES/SOURCES  1,838,606 2,098,200 1,915,462
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,838,606 2,098,200 1,915,462

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX611,970640,132494,008
Special Education 11-2XX-100-XXX98,43251,17946,749
Basic Skills/Remedial 11-230-100-XXX40,57919,43099,232
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX6,8756,1556,155
School Sponsored Athletics 11-402-100-XXX4,8025,0005,000
Support Services:
Tuition 11-000-100-XXX52,635129,839117,786
Attendance and Social Work Services 11-000-211-XXX6,4086,5106,803
Health Services 11-000-213-XXX49,97249,44153,167
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21720,67028,45028,450
Child Study Teams 11-000-219-XXX9,87911,25512,402
Improvement of Instructional Services 11-000-221-XXX039,19425,152
Educational Media Services - School Library 11-000-222-XXX7823,5753,575
Instructional Staff Training Services 11-000-223-XXX6796,3006,300
General Administration 11-000-230-XXX119,369107,563110,389
School Administration 11-000-240-XXX24,09125,73123,260
Central Svcs & Admin Info Technology 11-000-25X-XXX35,60333,50429,500
Operation and Maintenance of Plant Services 11-000-26X-XXX196,026179,819176,590
Student Transportation Services 11-000-270-XXX106,019114,202128,859
Personal Services - Employee Benefits 11-XXX-XXX-2XX294,246315,912322,694
Food Services 11-000-310-XXX26,59023,25513,402
Total Support Services Expenditures 942,9691,074,5501,058,329
TOTAL GENERAL CURRENT EXPENSE 1,705,6271,796,4461,709,473
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X5,6586,15085,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0130,9390
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931040,9990
TOTAL CAPITAL EXPENDITURES 5,658178,08885,000
OPERATING BUDGET GRAND TOTAL 1,711,2851,974,5341,794,473
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX72900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,9178,2358,235
Nonpublic Auxiliary Services 20-XXX-XXX-XXX7,5538,0278,027
Nonpublic Handicapped Services 20-XXX-XXX-XXX15,65621,53621,536
Nonpublic Nursing Services 20-XXX-XXX-XXX11,11711,11711,117
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,7605,7605,760
Other Special Projects 20-XXX-XXX-XXX1,29000
Total State Projects 49,29354,67554,675
Federal Projects:
Title I 20-XXX-XXX-XXX12,21913,90811,822
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX47,17949,08449,084
Other Special Projects 20-XXX-XXX-XXX17,9015,9995,408
Total Federal Projects 77,29968,99166,314
TOTAL GRANTS AND ENTITLEMENTS 127,321123,666120,989
Total Expenditures 1,838,6062,098,2001,915,462
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,838,6062,098,2001,915,462

 

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 Budget265,445307,302197,992112,992
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve40,99941,860861861
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve40,69040,69000
      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 Cost10,21811,32512,96611,58510,836
Total Classroom Instruction6,5087,0308,1106,9566,323
Classroom-Salaries and Benefits6,0706,6297,5056,4275,849
Classroom-General Supplies and Textbooks229262325327290
Classroom-Purchased Services and Other210139280201184
Total Support Services7487691,3451,2231,170
Support Services-Salaries and Benefits438526624555604
Total Administrative Costs1,5541,5631,5461,5071,506
Administration-Salaries and Benefits1,0361,0899711,0201,100
Legal Costs00877
Total Operations and Maintenance of Plant1,1571,5441,5171,4731,451
Operations & Maintenance of Plant-Salary & Ben.425472555508527
Total Food Services Costs8019518817499
Total Extracurricular Costs67108115107108
Total Equipment Costs56141046630
Employee Benefits as a % of Salaries27.130.134.534.637.1

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
  • - Purchase SBA Services from Oldmans Twp, Salem County
  • - Purchase CST Services from Deerfield Twp, Cumb County
  • - Purchase Speech Services from SCSSSD, Salem County
  • - Purchase Supv of Curric/Instr Services from Greenwich Twp, Cumb County
  • - Provide PE Services to Greenwich Twp, Cumb County
  • - Provide Supt Services to Greenwich Twp, Cumb County
  • - Provide Transp Servicse to Greenwich Twp, Cumb County

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy880,526 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)79,988,399 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1008 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy880,526 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)79,988,399 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.1008 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy880,526 (G)
Estimated Equalized Valuation (as of 10/01/2009)125,902,926 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6994 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy880,526 (J)
Estimated Equalized Valuation (as of 10/01/2009)125,902,926 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6994 (L)

 

Administrative Salaries
Employee Name: Donna Levick 
Job TitleSuperintendent 
Base Annual Salary97,585 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District1820 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  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 Comments 
Employee Name: Gary Moore 
Job TitleBusiness Administrator 
Base Annual Salary39,000 
Full Time Equivalents (FTE)0.0 
Shared with another district?
Shared County 
Shared District3860 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  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: 
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