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User Friendly Budgets
2010

OCEAN - ISLAND HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time97105109
spacing
Pupils on Roll - Special Full-Time11810
spacing
Pupils Sent to Other Dists-Spec Ed Prog020
Pupils Received100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 187,829 175,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,582,199 1,594,703 1,599,885
Interest Earned on Capital Reserve Funds 10-1XXX 65 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 22,769 10,100 15,000
SUBTOTAL  1,605,033 1,604,903 1,614,985
Revenues from State Sources:
Other State Aids 10-3XXX 1,914 0 0
Categorical Special Education Aid 10-3132 56,827 56,604 60,142
Categorical Security Aid 10-3177 8,479 8,730 8,421
Adjustment Aid 10-3178 108,374 114,073 6,029
Categorical Transportation Aid 10-3121 4,633 4,758 10,847
SUBTOTAL  180,227 184,165 85,439
Adjustment for Prior Year Encumbrances  0 11,573 0
Actual Revenues (Over)/Under Expenditures  15,010 0 0
TOTAL OPERATING BUDGET  1,800,270 1,988,470 1,875,424
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 31,479 32,842 30,853
Other 20-4XXX 8,606 4,883 7,366
TOTAL REVENUES FROM FEDERAL SOURCES  40,085 37,725 38,219
TOTAL GRANTS AND ENTITLEMENTS  40,085 37,725 38,219
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 2 4
Revenues from Local Sources:
Local Tax Levy 40-1210 92,772 90,901 88,949
Miscellaneous 40-1XXX 4 0 0
TOTAL REVENUES FROM LOCAL SOURCES  92,776 90,901 88,949
TOTAL LOCAL REPAYMENT OF DEBT  92,776 90,903 88,953
Actual Revenues (Over)/Under Expenditures  39 0 0
TOTAL REPAYMENT OF DEBT  92,815 90,903 88,953
TOTAL REVENUES/SOURCES  1,933,170 2,117,098 2,002,596
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,933,170 2,117,098 2,002,596

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX808,919833,389741,987
Special Education 11-2XX-100-XXX20,68163,448118,208
Basic Skills/Remedial 11-230-100-XXX60,58044,82527,746
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX8,7428,9229,218
Other Instructional Programs 11-4XX-100-XXX19,57223,5540
Support Services:
Tuition 11-000-100-XXX3,4507,5000
Attendance and Social Work Services 11-000-211-XXX21,18722,92322,050
Health Services 11-000-213-XXX19,41917,97818,412
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21732,16246,24244,752
Child Study Teams 11-000-219-XXX39,98568,00043,000
Educational Media Services - School Library 11-000-222-XXX591,4001,400
Instructional Staff Training Services 11-000-223-XXX6,3615,5005,500
General Administration 11-000-230-XXX109,942128,903107,372
School Administration 11-000-240-XXX550250250
Central Svcs & Admin Info Technology 11-000-25X-XXX75,96281,32884,482
Operation and Maintenance of Plant Services 11-000-26X-XXX316,263335,730308,511
Student Transportation Services 11-000-270-XXX27,17838,97037,415
Personal Services - Employee Benefits 11-XXX-XXX-2XX227,258259,508301,698
Food Services 11-000-310-XXX2,00000
Total Support Services Expenditures 881,7761,014,232974,842
TOTAL GENERAL CURRENT EXPENSE 1,800,2701,988,3701,872,001
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040100100
Facilities Acquisition and Construction Services 12-000-4XX-XXX003,323
TOTAL CAPITAL EXPENDITURES 01003,423
OPERATING BUDGET GRAND TOTAL 1,800,2701,988,4701,875,424
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX31,47932,84230,853
Other Special Projects 20-XXX-XXX-XXX8,6064,8837,366
Total Federal Projects 40,08537,72538,219
TOTAL GRANTS AND ENTITLEMENTS 40,08537,72538,219
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX92,81590,90388,953
TOTAL REPAYMENT OF DEBT 92,81590,90388,953
Total Expenditures 1,933,1702,117,0982,002,596
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,933,1702,117,0982,002,596

 

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 Budget395,782351,914351,914217,876
  Repayment of Debt45640
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve32,76033,17533,27533,375
      Adult Education Programs0000
      Maintenance Reserve22,34322,34322,34322,343
      Legal Reserve87,829128,79140,9620
      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 Cost14,82816,29916,72717,12515,346
Total Classroom Instruction9,1249,92610,27710,2509,356
Classroom-Salaries and Benefits8,3249,3019,4519,6478,885
Classroom-General Supplies and Textbooks657484671446336
Classroom-Purchased Services and Other143141155158135
Total Support Services1,0881,2191,4501,5721,280
Support Services-Salaries and Benefits754750735844785
Total Administrative Costs1,7971,8111,7191,9001,747
Administration-Salaries and Benefits1,5121,4861,5271,4951,528
Legal Costs004421942
Total Operations and Maintenance of Plant2,4963,2443,2033,3242,886
Operations & Maintenance of Plant-Salary & Ben.1,0261,0441,2081,258881
Total Food Services Costs24619000
Total Extracurricular Costs7881787977
Total Equipment Costs00000
Employee Benefits as a % of Salaries19.219.722.220.626

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
  • Child Study Team Central Regional
  • Buildings & Grounds Central Regional
  • Maintenance & Repairs Central Regional
  • Plumbing & Electric Central Regional
  • Roofing Central Regional
  • Food Service Central Regional
  • Tree Trimming Boro of Island Heights
  • Sidewalk Repair Boro of Island Heights
  • Roofing Boro of Island Heights
  • Buildings & Grounds Boro of Island Heights
  • Snow Removal Boro of Island Heights
  • Recycle Pickup Boro of Island Heights
  • Concert Assembly Boro of Island Heights
  • Recreation Boro of Island Heights
  • Transportation Central Regional
  • Tuition Lacey Township
  • Tuition Brick
  • Physician Toms River Regional School

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,599,885 (A)
Estimated Net Taxable Valuation (as of 02/09/2010)352,886,070 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.4534 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,688,834 (D)
Estimated Net Taxable Valuation (as of 02/09/2010)352,886,070 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.4786 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,599,885 (G)
Estimated Equalized Valuation (as of 10/01/2009)441,964,060 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3620 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,688,834 (J)
Estimated Equalized Valuation (as of 10/01/2009)441,964,060 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3821 (L)

 

Administrative Salaries
Employee Name: MR. FRAZEE 
Job TitleBusiness Administrator 
Base Annual Salary28,679 
Full Time Equivalents (FTE)0.1 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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 
Employee Name: MR. LICHTENBERG 
Job TitleSuperintendent 
Base Annual Salary144,666 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount63,291 
  Description of: 
   Buyback of Sick Days at the End of ContractEmployee retiring at 6/30/10 per diem 
   Buyback of Vacation Days at the End of Contractrate different 
   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