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User Friendly Budgets
2012-13

SALEM - PENNSVILLE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,5471,5051,507
Pupils on Roll Regular Shared-Time1470
spacing
Pupils on Roll - Special Full-Time318331331
Pupils on Roll - Special Shared-Time231717
Private School Placements6116
spacing
Pupils Sent to Other Districts-Reg Prog18616
Pupils Sent to Other Dists-Spec Ed Prog191515
Pupils Received1651
Pupils in State Facilities344

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 697,166 969,092
Transfers from Other Funds 10-5200 -325,516 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 17,524,062 17,874,543 18,232,034
Tuition 10-1300 120,125 0 10,000
Transportation Fees from Individuals 10-1410 57,110 40,000 50,000
Interest Earned on Capital Reserve Funds 10-1XXX 10 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 301,699 207,225 198,049
SUBTOTAL  18,003,006 18,121,778 18,490,093
Revenues from State Sources:
Extraordinary Aid 10-3131 31,236 0 0
Other State Aids 10-3XXX 5,406 0 0
Categorical Special Education Aid 10-3132 924,480 924,480 980,111
Equalization Aid 10-3176 6,776,527 7,048,454 7,458,901
Categorical Security Aid 10-3177 0 0 48,615
Categorical Transportation Aid 10-3121 0 0 101,243
SUBTOTAL  7,737,649 7,972,934 8,588,870
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 50,416 36,941 36,941
SUBTOTAL  50,416 346,570 36,941
Adjustment for Prior Year Encumbrances  0 134,090 0
Actual Revenues (Over)/Under Expenditures  818,588 0 0
TOTAL OPERATING BUDGET  26,284,143 27,272,538 28,084,996
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 28,756 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 130,333 103,354 74,331
TOTAL REVENUES FROM STATE SOURCES  130,333 103,354 74,331
Revenues from Federal Sources:
Title I 20-4411-4416 255,975 260,693 215,386
Title II 20-4451-4455 62,580 63,614 53,503
Title IV 20-4471-4474 2,665 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 631,523 499,542 424,611
Other 20-4XXX 25,731 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  978,474 823,849 693,500
TOTAL GRANTS AND ENTITLEMENTS  1,137,563 927,203 767,831
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 212,653 210,678 208,838
TOTAL REVENUES FROM LOCAL SOURCES  212,653 210,678 208,838
Revenues from State Sources:
Debt Service Aid Type II 40-3160 72,108 71,438 70,814
TOTAL LOCAL REPAYMENT OF DEBT  284,761 282,117 279,652
TOTAL REPAYMENT OF DEBT  284,761 282,117 279,652
TOTAL REVENUES/SOURCES  27,706,467 28,481,858 29,132,479
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  27,706,467 28,481,858 29,132,479

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,321,8678,309,0598,446,083
Special Education 11-2XX-100-XXX2,447,3772,533,1782,604,366
Basic Skills/Remedial 11-230-100-XXX145,039194,404212,959
Bilingual Education 11-240-100-XXX48,57745,53847,258
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX75,29996,98485,420
School Sponsored Athletics 11-402-100-XXX363,924398,278401,277
Support Services:
Tuition 11-000-100-XXX894,8231,028,780938,144
Attendance and Social Work Services 11-000-211-XXX54,04153,33954,167
Health Services 11-000-213-XXX421,401417,143428,049
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217604,181833,250794,201
Guidance 11-000-218-XXX528,986499,592545,947
Child Study Teams 11-000-219-XXX510,025592,170597,648
Improvement of Instructional Services 11-000-221-XXX455,254458,506547,606
Educational Media Services - School Library 11-000-222-XXX332,311302,114274,398
General Administration 11-000-230-XXX611,374650,028669,587
School Administration 11-000-240-XXX1,279,4761,285,3191,259,894
Central Svcs & Admin Info Technology 11-000-25X-XXX651,036708,744690,200
Operation and Maintenance of Plant Services 11-000-26X-XXX2,732,0512,765,9732,647,255
Student Transportation Services 11-000-270-XXX1,194,4981,231,4261,349,903
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,272,3194,462,3844,772,927
Total Support Services Expenditures 14,541,77615,288,76815,569,926
TOTAL GENERAL CURRENT EXPENSE 25,943,85926,866,20927,367,289
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X302,087129,8260
Facilities Acquisition and Construction Services 12-000-4XX-XXX35,889276,493717,697
TOTAL CAPITAL EXPENDITURES 337,976406,329717,707
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX89100
Support Services 13-601-200-XXX1,41700
Total Accredited Evening/Adult HS/Post-Grad. 2,30800
TOTAL SPECIAL SCHOOLS 2,30800
OPERATING BUDGET GRAND TOTAL 26,284,14327,272,53828,084,996
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX28,75600
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,0736,5500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX62,42287,44874,331
Nonpublic Handicapped Services 20-XXX-XXX-XXX9,41800
Nonpublic Nursing Services 20-XXX-XXX-XXX8,5549,3560
Other Special Projects 20-XXX-XXX-XXX42,86600
Total State Projects 130,333103,35474,331
Federal Projects:
Title I 20-XXX-XXX-XXX255,975260,693215,386
Title II 20-XXX-XXX-XXX62,58063,61453,503
Title IV 20-XXX-XXX-XXX2,66500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX631,523499,542424,611
Other Special Projects 20-XXX-XXX-XXX25,73100
Total Federal Projects 978,474823,849693,500
TOTAL GRANTS AND ENTITLEMENTS 1,137,563927,203767,831
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX284,761282,117279,652
TOTAL REPAYMENT OF DEBT 284,761282,117279,652
Total Expenditures 27,706,46728,481,85829,132,479
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 27,706,46728,481,85829,132,479

 

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 Budget1,269,5791,134,2591,309,550437,094
  Repayment of Debt1100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0871,0971,1071,117
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve125,232221,86896,6360
      Tuition Reserve0000
      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 Cost12,79112,80112,77113,31513,582
Total Classroom Instruction7,1917,3887,2947,5647,799
Classroom-Salaries and Benefits6,7916,9956,7907,0217,136
Classroom-General Supplies and Textbooks318339405445562
Classroom-Purchased Services and Other82549998102
Total Support Services2,0211,9322,0092,1142,208
Support Services-Salaries and Benefits1,7751,7301,7581,8201,927
Total Administrative Costs1,6421,6701,6761,7671,767
Administration-Salaries and Benefits1,3891,4241,4141,5061,487
Legal Costs064614746
Total Operations and Maintenance of Plant1,6091,5311,4801,5521,494
Operations & Maintenance of Plant-Salary & Ben.914303230247257
Board Contribution to Food Services00000
Total Extracurricular Costs313279312318314
Total Equipment Costs30616250700
Employee Benefits as a % of Salaries26.527.428.928.730.6

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
  • The Pennsville School District participates in a number of shared service
  • agreements. They are as follows:
  • GCSSD Joint Insurance Fund - Gen Liability, Workers Comp, etc.
  • Pittsgrove Shared Services - Natural Gas, Paper, Custodial Services
  • Alliance for Competitive Telecommunications - Telephone Rates
  • Oldmans Twp School Coop - Custodial Supplies
  • GCSSD - special Education Transportation
  • Salem Votech - Internet Hub, Science Kits
  • Pennsville Twp - Use of Equipment
  • South Jersey Technology Partnership - Computer Hardware & Software
  • Middlesex Regional ESC - Roofing Services Lease Purchase Financing
  • Grinspec Trust - Dental Insurance

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,053,289 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,149,866,079 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.5700 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,263,047 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,149,866,079 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.5883 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy18,053,289 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,231,893,186 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.4655 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy18,263,047 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,231,893,186 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.4825 (L)

 

Administrative Salaries
Employee Name: DAVID BONOWSKI 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary97,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/12/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 13 
  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 Amount6,780 
  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: JOHN RECCHINTI 
Job TitleBusiness Administrator 
Base Annual Salary113,351 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 18 
  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: 
Allowances1,556 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount27,752 
  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: LORI MOORE 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary115,270 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 18 
  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: 
Allowances1,739 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount51,601 
  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: MARK JONES 
Job TitleSuperintendent 
Base Annual Salary138,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances3,131 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount73,953 
  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 Remuneration5,771 
  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