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User Friendly Budgets
2011-2012

ATLANTIC - LINWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time809769776
spacing
Pupils on Roll - Special Full-Time136132130
spacing
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog112

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 250,000 450,000
Withdrawal from Maint. Reserve 10-310 0 25,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,005,884 11,030,881 10,841,517
Interest Earned on Maintenance Reserve 10-1XXX 0 2,000 3,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 7,500 7,500
Unrestricted Miscellaneous Revenues 10-1XXX 257,975 238,500 256,000
SUBTOTAL  10,263,859 11,278,881 11,108,017
Revenues from State Sources:
Extraordinary Aid 10-3131 160,251 0 0
Categorical Special Education Aid 10-3132 479,018 461,277 461,277
Equalization Aid 10-3176 577,877 112,358 112,358
Categorical Security Aid 10-3177 64,410 64,506 64,506
Adjustment Aid 10-3178 0 626,294 757,481
Categorical Transportation Aid 10-3121 109,672 105,597 105,597
SUBTOTAL  1,391,228 1,370,032 1,501,219
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 158,810 0 0
Equalization Aid - ARRA GSF 17-4521 6,148 0 0
Education Jobs Fund 18-4522 0 0 67,116
SUBTOTAL  164,958 0 67,116
Adjustment for Prior Year Encumbrances  0 158,989 0
Actual Revenues (Over)/Under Expenditures  561,285 0 0
TOTAL OPERATING BUDGET  12,381,330 13,082,902 13,126,352
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 63,937 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,277 1,987 0
TOTAL REVENUES FROM STATE SOURCES  2,277 1,987 0
Revenues from Federal Sources:
Title I 20-4411-4416 14,296 32,490 25,900
Title II 20-4451-4455 0 34,598 17,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 353,108 232,829 175,000
Other 20-4XXX 12,118 125,000 0
TOTAL REVENUES FROM FEDERAL SOURCES  379,522 424,917 217,900
TOTAL GRANTS AND ENTITLEMENTS  445,736 426,904 217,900
TOTAL REVENUES/SOURCES  12,827,066 13,509,806 13,344,252
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,827,066 13,509,806 13,344,252

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,937,3124,087,1694,189,501
Special Education 11-2XX-100-XXX1,199,0571,346,2601,379,212
Basic Skills/Remedial 11-230-100-XXX267,991289,145285,820
Bilingual Education 11-240-100-XXX20,30521,75812,664
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX30,69030,41231,400
School Sponsored Athletics 11-402-100-XXX60,11463,25768,699
Before/After School Programs 11-421-XXX-XXX3,9324,7004,800
Summer School 11-422-XXX-XXX09,0009,280
Support Services:
Tuition 11-000-100-XXX29,17311,00078,160
Attendance and Social Work Services 11-000-211-XXX26,25527,37328,205
Health Services 11-000-213-XXX128,123135,759150,123
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217551,478520,900548,273
Guidance 11-000-218-XXX137,046125,050134,640
Child Study Teams 11-000-219-XXX254,073282,236286,908
Improvement of Instructional Services 11-000-221-XXX202,298190,303201,354
Educational Media Services - School Library 11-000-222-XXX137,784150,296154,599
Instructional Staff Training Services 11-000-223-XXX24,1249,2506,150
General Administration 11-000-230-XXX412,196487,064431,981
School Administration 11-000-240-XXX449,689479,179476,813
Central Svcs & Admin Info Technology 11-000-25X-XXX307,218414,580417,857
Interest Earned on Maintenance Reserve 10-60602,0003,000
Operation and Maintenance of Plant Services 11-000-26X-XXX1,368,7091,601,6321,474,610
Student Transportation Services 11-000-270-XXX118,621115,000130,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,258,1532,369,5732,576,897
Total Support Services Expenditures 6,404,9406,919,1957,096,570
TOTAL GENERAL CURRENT EXPENSE 11,924,34112,772,89613,080,946
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60407,5007,500
Equipment 12-XXX-XXX-73X168,33532,90329,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX279,474269,6038,906
TOTAL CAPITAL EXPENDITURES 447,809310,00645,406
Summer School:
Instruction 13-422-100-XXX9,18000
Total Summer School 9,18000
TOTAL SPECIAL SCHOOLS 9,18000
OPERATING BUDGET GRAND TOTAL 12,381,33013,082,90213,126,352
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX63,93700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX1,0429090
Nonpublic Nursing Services 20-XXX-XXX-XXX1,2351,0780
Total State Projects 2,2771,9870
Federal Projects:
Title I 20-XXX-XXX-XXX14,29632,49025,900
Title II 20-XXX-XXX-XXX034,59817,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX353,108232,829175,000
Other Special Projects 20-XXX-XXX-XXX12,118125,0000
Total Federal Projects 379,522424,917217,900
TOTAL GRANTS AND ENTITLEMENTS 445,736426,904217,900
Total Expenditures 12,827,06613,509,80613,344,252
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,827,06613,509,80613,344,252

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget400,174372,792372,792245,759
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve681,536590,153597,653605,153
      Adult Education Programs0000
      Maintenance Reserve101,580103,31180,31183,311
      Legal Reserve1,078,491572,967322,9670
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,14812,43213,36914,03414,205
Total Classroom Instruction7,3597,3507,7658,1178,357
Classroom-Salaries and Benefits6,8277,0687,5317,8308,091
Classroom-General Supplies and Textbooks508266210260237
Classroom-Purchased Services and Other2416242729
Total Support Services1,7601,9782,0432,0222,135
Support Services-Salaries and Benefits1,6541,9001,9451,9182,028
Total Administrative Costs1,4221,5141,6681,8151,760
Administration-Salaries and Benefits1,0531,2081,2411,2831,283
Legal Costs045477850
Total Operations and Maintenance of Plant1,5481,6351,7671,9491,812
Operations & Maintenance of Plant-Salary & Ben.703782744780802
Total Food Services Costs00000
Total Extracurricular Costs110122126130141
Total Equipment Costs9418003732
Employee Benefits as a % of Salaries25.627.932.228.330

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Mainland Regional High Sc158,000 Shared Services Supt & Facility Mgr
Total Unusual Revenues158,000 

 

Shared Services
  • The Linwood Board of Education as the lead agency provides the services
  • of a District Superintendent and Director of School Facilities & Security
  • with the Mainland Regional High School. Linwood reports 100% of salary
  • for both of these positions and recognizes revenue to support this shared
  • arrangement.
  • The Linwood Board of Education also shares services with Mainland Regiona
  • l High School for Food Service, Transportation Services and purchase of
  • custodial supplies.
  • The Linwood Board of Education is the Lead Agency for a Dental Benefit pu
  • rchasing cooperative to begin July 2011.
  • Other Shared items:
  • Lunch Transporation - Somers Point BOE and CharterTech
  • Trash and Recycling - City of Linwood
  • Snow Removal - City of Linwood
  • School Alliance Insurance Fund
  • Technology purchases - surrounding BOE's as needs arise
  • Atlantic County Cooperative for variety of Supplies & Services
  • Pest Control and Field Maintenance - MRHS
  • ACES and ACT
  • Copy Paper and Office Supplies - Pittsgrove
  • The Linwood Board of Education is also forming a technoloyg cooperative a
  • where they will share technology services with the City of Linwood and th
  • e Linwood Library.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,936,199 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)785,144,340 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.3929 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,936,199 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)785,144,340 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.3929 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,936,199 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,199,264,652 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9119 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,936,199 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,199,264,652 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9119 (L)

 

Administrative Salaries
Employee Name: Charles Carter 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary93,150 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2910 
Shared Job TitleFacilities Manager 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/14/2003 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances1,920 
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: Frank Pileiro 
Job TitleCoordinator/Dir./Mgr./Supvr. Technology 
Base Annual Salary84,724 
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 Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 12 
  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: Frank Rudnesky 
Job TitlePrincipal 
Base Annual Salary125,341 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/16/1999 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: Jill Yochim 
Job TitleCoordinator/Dir./Mgr./Supvr. Dir of Special Ed, Supvsr Spec 
Base Annual Salary118,270 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/20/2007 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: Judy Feinberg 
Job TitleCoordinator/Dir./Mgr./Supvr. Curriculum Supervisor 
Base Annual Salary112,245 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/30/2002 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: Susan Speirs 
Job TitlePrincipal 
Base Annual Salary115,987 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2001 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: Teri J. Weeks 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary97,344 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/1997 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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: Thomas Baruffi 
Job TitleSuperintendent 
Base Annual Salary182,108 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2910 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/01/2001 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other3,950 
  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