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User Friendly Budgets
2012-13

CAMDEN - LINDENWOLD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,9742,0112,085
spacing
Pupils on Roll - Special Full-Time314299298
Private School Placements242425
spacing
Pupils Sent to Other Districts-Reg Prog560
Pupils Sent to Other Dists-Spec Ed Prog141318
Pupils Received22141
Pupils in State Facilities121010

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 463,118 580,024
Withdrawal from Emergency Rsv for Excess 10-312 50,000 0 0
Withdrawal from Cap Res-for Local Share 10-307 293,068 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,010,144 10,537,990 10,316,382
Tuition 10-1300 245,963 6,000 9,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 5,260 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 105,591 44,740 44,999
SUBTOTAL  11,361,698 10,593,990 10,375,381
Revenues from State Sources:
School Choice Aid 10-3116 0 0 115,336
Extraordinary Aid 10-3131 138,655 80,000 80,000
Other State Aids 10-3XXX 15,497 0 0
Categorical Special Education Aid 10-3132 1,143,876 1,143,876 1,221,193
Equalization Aid 10-3176 20,980,071 21,402,084 21,951,796
Categorical Security Aid 10-3177 0 282,296 376,100
Categorical Transportation Aid 10-3121 0 0 130,801
SUBTOTAL  22,278,099 22,908,256 23,875,226
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 106,763 64,125 64,822
SUBTOTAL  106,763 855,616 64,822
Adjustment for Prior Year Encumbrances  0 1,500,292 0
Actual Revenues (Over)/Under Expenditures  -867,609 0 0
TOTAL OPERATING BUDGET  33,222,019 36,321,272 34,895,453
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 217,387 168,924
Preschool Education Aid 20-3218 590,234 687,505 530,556
TOTAL REVENUES FROM STATE SOURCES  590,234 904,892 699,480
Revenues from Federal Sources:
Title I 20-4411-4416 1,991,048 1,137,155 908,636
Title II 20-4451-4455 102,462 98,805 66,066
Title III 20-4491-4494 104,039 37,617 26,715
Title IV 20-4471-4474 1,302 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 800,019 501,029 510,417
Other 20-4XXX 227,248 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  3,226,118 1,774,606 1,511,834
Transfers from Operating Budget-PreK 20-5200 0 0 302,928
TOTAL GRANTS AND ENTITLEMENTS  3,816,352 2,679,498 2,514,242
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,085,298 1,087,673 1,076,444
TOTAL REVENUES FROM LOCAL SOURCES  1,085,298 1,087,673 1,076,444
Revenues from State Sources:
Debt Service Aid Type II 40-3160 729,206 733,000 722,141
TOTAL LOCAL REPAYMENT OF DEBT  1,814,504 1,820,673 1,798,585
TOTAL REPAYMENT OF DEBT  1,814,504 1,820,673 1,798,585
TOTAL REVENUES/SOURCES  38,852,875 40,821,443 39,208,280
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 0 0 302,928
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,852,875 40,821,443 38,905,352

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,030,04110,477,89410,463,600
Special Education 11-2XX-100-XXX2,585,7842,887,5222,665,098
Basic Skills/Remedial 11-230-100-XXX361,941525,417445,655
Bilingual Education 11-240-100-XXX189,376191,773192,837
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX186,040239,248224,490
School Sponsored Athletics 11-402-100-XXX411,278514,142494,654
Support Services:
Tuition 11-000-100-XXX1,520,4282,096,4652,176,726
Attendance and Social Work Services 11-000-211-XXX018,2650
Health Services 11-000-213-XXX237,296241,440244,320
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217250,329258,573261,103
Guidance 11-000-218-XXX374,009441,572452,651
Child Study Teams 11-000-219-XXX1,322,7521,476,1501,391,250
Improvement of Instructional Services 11-000-221-XXX764,529781,200752,127
Educational Media Services - School Library 11-000-222-XXX358,483385,186372,615
Instructional Staff Training Services 11-000-223-XXX48,98070,43031,425
General Administration 11-000-230-XXX585,307779,032621,201
School Administration 11-000-240-XXX1,490,5781,511,5241,572,835
Central Svcs & Admin Info Technology 11-000-25X-XXX1,194,2631,321,8181,343,146
Operation and Maintenance of Plant Services 11-000-26X-XXX3,356,9683,948,7563,637,086
Student Transportation Services 11-000-270-XXX1,113,6251,301,8591,295,889
Deposit to Current Expense Emergency Reserve 10-607025,2580
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,668,9716,156,9146,159,261
Total Support Services Expenditures 18,286,51820,789,18420,311,635
TOTAL GENERAL CURRENT EXPENSE 32,050,97835,650,43834,797,969
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604350,000100,0000
Interest Earned on Capital Reserve 10-6046,8085,2605,000
Equipment 12-XXX-XXX-73X241,589466,47835,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX240,36359,09617,484
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931293,06800
TOTAL CAPITAL EXPENDITURES 1,131,828630,83457,484
Summer School:
Instruction 13-422-100-XXX1,44000
Total Summer School 1,44000
TOTAL SPECIAL SCHOOLS 1,44000
Transfer of Funds to Charter Schools 10-000-100-56X37,77340,00040,000
OPERATING BUDGET GRAND TOTAL 33,222,01936,321,27234,895,453
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX319,533489,753555,990
Support Services 20-218-200-XXX270,701415,139446,418
TOTAL PRESCHOOL EDUCATION AID 590,234904,8921,002,408
Other State Projects:
Total State Projects 590,234904,8921,002,408
Federal Projects:
Title I 20-XXX-XXX-XXX1,991,0481,137,155908,636
Title II 20-XXX-XXX-XXX102,46298,80566,066
Title III 20-XXX-XXX-XXX104,03937,61726,715
Title IV 20-XXX-XXX-XXX1,30200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX800,019501,029510,417
Other Special Projects 20-XXX-XXX-XXX227,24800
Total Federal Projects 3,226,1181,774,6061,511,834
TOTAL GRANTS AND ENTITLEMENTS 3,816,3522,679,4982,514,242
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,814,5041,820,6731,798,585
TOTAL REPAYMENT OF DEBT 1,814,5041,820,6731,798,585
Total Expenditures 38,852,87540,821,44339,208,280
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 38,852,87540,821,44339,208,280

 

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 Budget791,226776,455776,455696,420
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve713,643777,383882,643887,643
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve837,516963,107499,9890
      Tuition Reserve0000
      Current Expense Emergency Reserve50,000150,477175,735175,735
  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 Cost14,27713,38813,36414,35513,450
Total Classroom Instruction8,1477,6477,5308,0757,616
Classroom-Salaries and Benefits7,0316,9896,9517,2657,107
Classroom-General Supplies and Textbooks724448293560308
Classroom-Purchased Services and Other392209287249200
Total Support Services1,9871,9812,0232,1111,955
Support Services-Salaries and Benefits1,8231,7821,7911,8621,752
Total Administrative Costs1,8641,7521,7531,8761,795
Administration-Salaries and Benefits1,2181,2581,2241,2811,274
Legal Costs021131719
Total Operations and Maintenance of Plant1,8071,6821,7071,9051,721
Operations & Maintenance of Plant-Salary & Ben.765791766801797
Board Contribution to Food Services00000
Total Extracurricular Costs348325350388363
Total Equipment Costs94108820215
Employee Benefits as a % of Salaries2930.432.13232.1

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
  • Participate in ACES program for electricity savings
  • Participate in ACT program for telephone/internet services
  • Pariticipate in Education Data Cooperative Bid for supplies
  • Member of ACCASBO JIF for property and casualty insurance
  • Shared start up cost of Borough Police K9 Unit
  • School provides Grounds Supervisor to Borough
  • School maintains Lindenwold Park property for Borough
  • Borough mechanic maintains and repairs school equipment
  • School equipment stored at Borough garage
  • Borough and school jointly purchase salt, gasoline, and diesel
  • Borough Public Works patches asphalt for school
  • Borough and school share Channel 192 for info and emergency svs reporting
  • Borough library supports school summer reading program
  • Classes work with Borough Environmental Comm on projects/cleanup
  • School and Borough coordinate special events
  • Borough Municipal Allicance summer camp held in school facilities
  • School provides summer feeding services to the summer camp

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,427,186 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)417,729,352 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.4962 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,509,245 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)417,729,352 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.7552 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,427,186 (G)
Estimated Equalized Valuation (as of 10/01/2011)704,904,357 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.4792 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,509,245 (J)
Estimated Equalized Valuation (as of 10/01/2011)704,904,357 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.6327 (L)

 

Administrative Salaries
Employee Name: Geraldine Carroll 
Job TitleSuperintendent 
Base Annual Salary197,922 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances9,107 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Joseph Lisa 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary96,304 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances1,980 
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 Contract10year longevity required for payout 
   Buyback of Vacation Days at the End of ContractUse or lose policy for vacation 
   Buyback of Personal Days at the End of ContractUnused personal rolls to sick time 
   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: Kathleen Huder 
Job TitleAsst Business Administrator 
Base Annual Salary111,231 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 19 
  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: 
Allowances348 
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 Contract10year longevity required for payout 
   Buyback of Vacation Days at the End of ContractUse or lose policy for vacation days 
   Buyback of Personal Days at the End of ContractUnused personal rolls to sick time 
   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: Renee Blizzard 
Job TitleBusiness Administrator 
Base Annual Salary129,976 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances3,664 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans3,500 
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract0 days available 
   Buyback of Vacation Days at the End of ContractUse or Lose Policy for vacation 
   Buyback of Personal Days at the End of ContractUnused Personal rolls to sick time 
   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: Sam Delfino 
Job TitleInformation Technology 
Base Annual Salary84,266 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2012 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  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: 
Allowances1,000 
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 Contract10year longevity required for payout 
   Buyback of Vacation Days at the End of ContractUse or lose policy for vacation 
   Buyback of Personal Days at the End of ContractUnused personal rolls to sick time 
   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