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User Friendly Budgets
2011-2012

OCEAN - ISLAND HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time105107118
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Pupils on Roll - Special Full-Time81613
spacing
Pupils Sent to Other Dists-Spec Ed Prog210
Pupils Received0136

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 175,000 65,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,594,705 1,599,885 1,631,883
Tuition 10-1300 0 0 21,000
Interest Earned on Maintenance Reserve 10-1XXX 0 0 50
Interest Earned on Capital Reserve Funds 10-1XXX 30 100 50
Unrestricted Miscellaneous Revenues 10-1XXX 17,484 15,000 4,000
SUBTOTAL  1,612,219 1,614,985 1,656,983
Revenues from State Sources:
Other State Aids 10-3XXX 259 0 0
Categorical Special Education Aid 10-3132 36,790 60,142 60,142
Categorical Security Aid 10-3177 5,681 8,421 8,421
Adjustment Aid 10-3178 74,144 6,029 25,798
Categorical Transportation Aid 10-3121 3,094 10,847 10,847
SUBTOTAL  119,968 85,439 105,208
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 6,103
SUBTOTAL  0 0 6,103
Adjustment for Prior Year Encumbrances  0 3,809 0
Actual Revenues (Over)/Under Expenditures  245,313 0 0
TOTAL OPERATING BUDGET  1,977,500 1,879,233 1,833,294
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
I.D.E.A. Part B (Handicapped) 20-4420-4429 30,853 30,853 32,529
Other 20-4XXX 30,994 7,366 7,366
TOTAL REVENUES FROM FEDERAL SOURCES  61,847 38,219 39,895
TOTAL GRANTS AND ENTITLEMENTS  61,847 38,219 39,895
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 4 18
Revenues from Local Sources:
Local Tax Levy 40-1210 90,901 88,949 86,910
Miscellaneous 40-1XXX 13 0 0
TOTAL REVENUES FROM LOCAL SOURCES  90,914 88,949 86,910
TOTAL LOCAL REPAYMENT OF DEBT  90,914 88,953 86,928
Actual Revenues (Over)/Under Expenditures  -12 0 0
TOTAL REPAYMENT OF DEBT  90,902 88,953 86,928
TOTAL REVENUES/SOURCES  2,130,249 2,006,405 1,960,117
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  2,130,249 2,006,405 1,960,117

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX868,811709,267739,172
Special Education 11-2XX-100-XXX42,739175,996154,728
Basic Skills/Remedial 11-230-100-XXX62,59228,04428,366
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,0059,2189,054
Other Instructional Programs 11-4XX-100-XXX20,12700
Support Services:
Tuition 11-000-100-XXX12,32500
Attendance and Social Work Services 11-000-211-XXX22,92422,05021,399
Health Services 11-000-213-XXX16,58918,41218,763
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21737,86766,19476,273
Child Study Teams 11-000-219-XXX55,80143,81935,577
Educational Media Services - School Library 11-000-222-XXX02005,000
Instructional Staff Training Services 11-000-223-XXX3,3475,5005,500
General Administration 11-000-230-XXX145,870120,908112,270
School Administration 11-000-240-XXX247250250
Central Svcs & Admin Info Technology 11-000-25X-XXX78,93681,68280,193
Interest Earned on Maintenance Reserve 10-6060050
Operation and Maintenance of Plant Services 11-000-26X-XXX296,306264,618259,816
Student Transportation Services 11-000-270-XXX53,26137,41528,369
Personal Services - Employee Benefits 11-XXX-XXX-2XX249,816292,237256,532
Food Services 11-000-310-XXX2,93700
Total Support Services Expenditures 976,226953,285899,942
TOTAL GENERAL CURRENT EXPENSE 1,977,5001,875,8101,831,312
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604010050
Facilities Acquisition and Construction Services 12-000-4XX-XXX03,3231,932
TOTAL CAPITAL EXPENDITURES 03,4231,982
OPERATING BUDGET GRAND TOTAL 1,977,5001,879,2331,833,294
SPECIAL GRANTS AND ENTITLEMENTS
Federal Projects:
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX30,85330,85332,529
Other Special Projects 20-XXX-XXX-XXX30,9947,3667,366
Total Federal Projects 61,84738,21939,895
TOTAL GRANTS AND ENTITLEMENTS 61,84738,21939,895
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX088,95386,928
Additional State School Building Aid-Ch.177 40-702-510-XXX90,90200
Total Additional State School Building Aid 90,90200
TOTAL REPAYMENT OF DEBT 90,90288,95386,928
Total Expenditures 2,130,2492,006,4051,960,117
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 2,130,2492,006,4051,960,117

 

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 Budget351,914202,064158,02693,026
  Repayment of Debt618180
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve33,17533,30533,40533,455
      Adult Education Programs0000
      Maintenance Reserve22,34322,34322,34322,393
      Legal Reserve128,79140,96200
      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 Cost16,29916,36615,34614,87813,748
Total Classroom Instruction9,92610,1299,3569,0908,446
Classroom-Salaries and Benefits9,3019,5028,8858,5367,874
Classroom-General Supplies and Textbooks484506336381416
Classroom-Purchased Services and Other141122135173156
Total Support Services1,2191,2611,2801,4101,407
Support Services-Salaries and Benefits750811785921866
Total Administrative Costs1,8111,9701,7471,7681,768
Administration-Salaries and Benefits1,4861,4541,5281,4461,572
Legal Costs03614217082
Total Operations and Maintenance of Plant3,2442,9212,8862,5362,033
Operations & Maintenance of Plant-Salary & Ben.1,0441,287881662268
Total Food Services Costs1925000
Total Extracurricular Costs8160787579
Total Equipment Costs00000
Employee Benefits as a % of Salaries19.719.42625.322.3

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.

 

Shared Services
  • Child Study Team - Central Regional
  • Buildings & Grounds - Central Regional
  • Maintenance and Repairs Central Regional
  • Plumbing and Electric - Central Regional
  • Roofing - Central Regional
  • Food Service - Central Regional
  • Tree Trimming - 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
  • Physician - Toms River Regional
  • Custodial Services - Berkeley Township School District

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,631,883 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)352,886,070 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4624 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,718,793 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)352,886,070 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.4871 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,631,883 (G)
Estimated Equalized Valuation (as of 10/01/2010)418,373,706 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3901 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,718,793 (J)
Estimated Equalized Valuation (as of 10/01/2010)418,373,706 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4108 (L)

 

Administrative Salaries
Employee Name: F FRAZEE 
Job TitleBusiness Administrator 
Base Annual Salary28,679 
Full Time Equivalents (FTE)0.2 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  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: L FUHRING 
Job TitleSuperintendent 
Base Annual Salary85,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 15 
  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