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User Friendly Budgets
2012-13

OCEAN - POINT PLEASANT BEACH BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time794759734
Pupils on Roll Regular Shared-Time5515
spacing
Pupils on Roll - Special Full-Time1029283
Pupils on Roll - Special Shared-Time8100
Private School Placements460
spacing
Pupils Sent to Other Districts-Reg Prog019
Pupils Sent to Other Dists-Spec Ed Prog422
Pupils Received180176151

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 130,766 231,472
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 60,000 60,000
Revenues from Local Sources:
Local Tax Levy 10-1210 10,483,546 10,595,936 10,807,855
Tuition 10-1300 1,967,368 1,787,936 1,723,771
Other Restricted Miscellaneous Revenues 10-1XXX 45,824 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 31,839 62,838
SUBTOTAL  12,496,738 12,415,711 12,594,464
Revenues from State Sources:
Extraordinary Aid 10-3131 47,789 0 0
Categorical Special Education Aid 10-3132 170,525 300,192 390,966
Categorical Security Aid 10-3177 0 0 60,393
Adjustment Aid 10-3178 0 0 221
Categorical Transportation Aid 10-3121 0 0 8,452
SUBTOTAL  218,314 300,192 460,032
Revenues from Federal Sources:
SUBTOTAL  27,057 0 0
Actual Revenues (Over)/Under Expenditures  -237,193 0 0
TOTAL OPERATING BUDGET  12,504,916 12,906,669 13,345,968
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 78,960 87,400 90,755
TOTAL REVENUES FROM STATE SOURCES  78,960 87,400 90,755
Revenues from Federal Sources:
Title I 20-4411-4416 57,314 45,824 43,844
Title II 20-4451-4455 33,594 0 22,199
I.D.E.A. Part B (Handicapped) 20-4420-4429 217,188 142,988 146,243
Other 20-4XXX 0 29,171 0
TOTAL REVENUES FROM FEDERAL SOURCES  308,096 217,983 212,286
TOTAL GRANTS AND ENTITLEMENTS  387,056 305,383 303,041
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 5,597
Revenues from Local Sources:
Local Tax Levy 40-1210 969,946 0 0
Miscellaneous 40-1XXX 9 0 0
TOTAL REVENUES FROM LOCAL SOURCES  969,955 965,974 955,738
TOTAL LOCAL REPAYMENT OF DEBT  969,955 965,974 961,335
Actual Revenues (Over)/Under Expenditures  -5,597 0 0
TOTAL REPAYMENT OF DEBT  964,358 965,974 961,335
TOTAL REVENUES/SOURCES  13,856,330 14,178,026 14,610,344
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  13,856,330 14,178,026 14,610,344

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX4,333,6324,304,0024,460,178
Special Education 11-2XX-100-XXX1,067,8751,108,2431,128,707
Basic Skills/Remedial 11-230-100-XXX6,75000
Bilingual Education 11-240-100-XXX56,23961,39059,655
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX639,186690,070726,700
Support Services:
Tuition 11-000-100-XXX339,214359,152439,557
Attendance and Social Work Services 11-000-211-XXX170,134184,933188,523
Health Services 11-000-213-XXX309,749264,847284,910
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21776,910121,808139,294
Guidance 11-000-218-XXX135,088175,356182,777
Child Study Teams 11-000-219-XXX337,377295,398293,030
Improvement of Instructional Services 11-000-221-XXX215,050129,160134,261
Educational Media Services - School Library 11-000-222-XXX197,853187,901200,796
Instructional Staff Training Services 11-000-223-XXX024,83826,017
General Administration 11-000-230-XXX297,585336,208323,979
School Administration 11-000-240-XXX410,715378,884386,689
Central Svcs & Admin Info Technology 11-000-25X-XXX293,716269,182262,299
Operation and Maintenance of Plant Services 11-000-26X-XXX1,299,5351,415,0441,494,163
Student Transportation Services 11-000-270-XXX200,706279,428283,070
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,010,8342,285,4392,280,994
Total Support Services Expenditures 6,294,4666,707,5786,920,359
TOTAL GENERAL CURRENT EXPENSE 12,398,14812,871,28313,295,599
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X30,1593,0005,923
Facilities Acquisition and Construction Services 12-000-4XX-XXX76,60932,38644,446
TOTAL CAPITAL EXPENDITURES 106,76835,38650,369
OPERATING BUDGET GRAND TOTAL 12,504,91612,906,66913,345,968
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9,6968,7937,229
Nonpublic Auxiliary Services 20-XXX-XXX-XXX22,60600
Nonpublic Handicapped Services 20-XXX-XXX-XXX30,43168,18873,199
Nonpublic Nursing Services 20-XXX-XXX-XXX14,99110,41910,327
Other Special Projects 20-XXX-XXX-XXX1,23600
Total State Projects 78,96087,40090,755
Federal Projects:
Title I 20-XXX-XXX-XXX57,31445,82443,844
Title II 20-XXX-XXX-XXX33,594022,199
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX217,188142,988146,243
Other Special Projects 20-XXX-XXX-XXX029,1710
Total Federal Projects 308,096217,983212,286
TOTAL GRANTS AND ENTITLEMENTS 387,056305,383303,041
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX964,358965,974961,335
TOTAL REPAYMENT OF DEBT 964,358965,974961,335
Total Expenditures 13,856,33014,178,02614,610,344
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 13,856,33014,178,02614,610,344

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget282,855321,898386,887257,220
  Repayment of Debt05,5975,5970
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve176,600366,600366,600366,600
      Legal Reserve200,410208,560101,8050
      Tuition Reserve120,000120,00060,0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost13,50813,29514,20814,24915,249
Total Classroom Instruction7,2917,5017,9798,0038,549
Classroom-Salaries and Benefits6,9107,2207,5677,5898,057
Classroom-General Supplies and Textbooks318231274274350
Classroom-Purchased Services and Other6351139139143
Total Support Services2,1071,9451,9891,9952,157
Support Services-Salaries and Benefits1,8821,7251,7791,7851,914
Total Administrative Costs1,4341,3541,4101,4141,449
Administration-Salaries and Benefits1,2251,2141,2421,2461,288
Legal Costs0261133
Total Operations and Maintenance of Plant1,7601,5911,8491,8542,023
Operations & Maintenance of Plant-Salary & Ben.7547189599621,013
Board Contribution to Food Services00000
Total Extracurricular Costs9048349559571,044
Total Equipment Costs334437
Employee Benefits as a % of Salaries24.523.927.327.326.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • Interlocal with Bay Head Board of Education sharing the Superintendent
  • Interlocal with Bay Head Board of Education sharing a music teacher
  • Interlocal with Bay Head Board of Education sharing CST Services
  • Interlocal with Lavallette Board of Education sharing CST Services
  • Interlocal with Sea Girt Board of Education providing Business Services
  • Cooperative for electric via ACES
  • Cooperative for natural gas via ACES
  • Cooperative for telecommunications via ACT
  • Participate in the New Jersey School Employees Health Benefit Plan
  • Participate in the NJSBAIG Joint Insurance Fund via MOCSSIF
  • Cooperative for supplies and materials via Ed Date Cooperative
  • Cooperative for supplies and materials via NJ State Contract
  • Shared services with the municipality including gas for vehicles, garbage
  • water/sewer, snow removal and equipment sharing
  • Cooperative sports program with Manasquan Board of Education for swimming
  • ice hockey and bowling
  • Transportation jointures with Point Pleasant Board of Education
  • Transportation jointures with MOESC

 

Estimated Tax Rate Information
MANTOLOKING BOROUGH
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy53,627 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,617,368,897 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.0033 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy53,627 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,617,368,897 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.0033 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy53,627 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,623,537,781 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.0033 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy53,627 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,623,537,781 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.0033 (L)
spacing
PT. PLEASANT BEACH BOR
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,475,217,753 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,475,217,753 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy0 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,303,069,976 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy0 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,303,069,976 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)
spacing
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,754,228 (A)
Estimated Net Taxable Valuation (as of //)0 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x100 0 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,709,966 (D)
Estimated Net Taxable Valuation (as of //)0 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x100 0 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,754,228 (G)
Estimated Equalized Valuation (as of //)0 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x100 0 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,709,966 (J)
Estimated Equalized Valuation (as of //)0 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x100 0 (L)

 

Administrative Salaries
Employee Name: Dr. Brian F. Savage 
Job TitleBusiness Administrator 
Base Annual Salary160,063 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4690 
Shared Job TitleSchool Business Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract07/01/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances3,950 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other125 
  Retirement Plans
Contractual Post-Employment Benefits Amount9,223 
  Description of: 
   Buyback of Sick Days at the End of Contractbuyback of sick days 
   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: Dr. John A. Ravally 
Job TitleSuperintendent 
Base Annual Salary177,166 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District0210 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract07/01/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,800 
  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 BenefitsNo 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: Dr. Robert Mulligan 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary148,206 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District0210 
Shared Job TitleSupervisor of Special Educatio 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract07/01/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances2,500 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount9,600 
  Description of: 
   Buyback of Sick Days at the End of Contractbuyback of sick days 
   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. Mark McNamara 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary78,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract07/01/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances1,500 
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 ContractNot yet eligable 
   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