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User Friendly Budgets
2012-13

CAMDEN - MERCHANTVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time322313314
spacing
Pupils on Roll - Special Full-Time25549
Private School Placements427
spacing
Pupils Sent to Other Districts-Reg Prog535775
Pupils Sent to Other Dists-Spec Ed Prog151719
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 419,414 546,376
Transfers from Other Funds 10-5200 0 42,680 0
Revenues from Local Sources:
Local Tax Levy 10-1210 4,249,096 3,838,282 3,964,674
Other Local Governmental Units - Unrestricted 10-12XX 11,500 11,500 0
Tuition 10-1300 17,729 10,500 0
Unrestricted Miscellaneous Revenues 10-1XXX 15,035 0 3,935
SUBTOTAL  4,293,360 3,860,282 3,968,609
Revenues from State Sources:
School Choice Aid 10-3116 0 0 268,050
Extraordinary Aid 10-3131 25,838 0 0
Categorical Special Education Aid 10-3132 213,145 213,145 227,967
Equalization Aid 10-3176 1,294,580 1,355,462 1,470,173
Categorical Security Aid 10-3177 0 0 11,671
Categorical Transportation Aid 10-3121 0 0 22,504
SUBTOTAL  1,533,563 1,568,607 2,000,365
Revenues from Federal Sources:
SUBTOTAL  0 60,044 0
Adjustment for Prior Year Encumbrances  0 581,006 0
Actual Revenues (Over)/Under Expenditures  -631,490 0 0
TOTAL OPERATING BUDGET  5,195,433 6,532,033 6,515,350
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 55,224 17,478 71,232
Other Restricted Entitlements 20-32XX 180,667 219,934 0
TOTAL REVENUES FROM STATE SOURCES  235,891 237,412 71,232
Revenues from Federal Sources:
Title I 20-4411-4416 145,907 92,277 78,435
Title II 20-4451-4455 31,750 24,862 13,600
I.D.E.A. Part B (Handicapped) 20-4420-4429 228,934 148,217 83,422
Other 20-4XXX 0 6,426 5,462
TOTAL REVENUES FROM FEDERAL SOURCES  406,591 271,782 180,919
TOTAL GRANTS AND ENTITLEMENTS  642,482 509,194 252,151
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 240,238 289,522 287,322
Miscellaneous 40-1XXX 51,052 0 0
TOTAL REVENUES FROM LOCAL SOURCES  291,290 289,522 287,322
Revenues from State Sources:
Debt Service Aid Type II 40-3160 17,466 17,360 17,228
TOTAL LOCAL REPAYMENT OF DEBT  308,756 306,882 304,550
TOTAL REPAYMENT OF DEBT  308,756 306,882 304,550
TOTAL REVENUES/SOURCES  6,146,671 7,348,109 7,072,051
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,146,671 7,348,109 7,072,051

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,802,3672,041,9242,128,752
Special Education 11-2XX-100-XXX174,803249,371254,908
Basic Skills/Remedial 11-230-100-XXX54,42922,26164,031
Bilingual Education 11-240-100-XXX6,9616,93041,185
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX34,67135,34536,469
Summer School 11-422-XXX-XXX3,0073,5953,809
Support Services:
Tuition 11-000-100-XXX1,090,6791,389,9061,612,533
Health Services 11-000-213-XXX66,37967,75168,525
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217147,089233,349158,516
Guidance 11-000-218-XXX2,04015,1037,880
Child Study Teams 11-000-219-XXX172,850167,494193,702
Improvement of Instructional Services 11-000-221-XXX6,33117,46917,350
Educational Media Services - School Library 11-000-222-XXX3,362959500
Instructional Staff Training Services 11-000-223-XXX01,3001,980
General Administration 11-000-230-XXX221,966334,569306,022
School Administration 11-000-240-XXX49,12459,25357,842
Central Svcs & Admin Info Technology 11-000-25X-XXX160,387115,294118,152
Operation and Maintenance of Plant Services 11-000-26X-XXX381,434527,627431,862
Student Transportation Services 11-000-270-XXX175,676205,374196,117
Personal Services - Employee Benefits 11-XXX-XXX-2XX611,058931,100691,660
Food Services 11-000-310-XXX05,0000
Total Support Services Expenditures 3,088,3754,071,5483,862,641
TOTAL GENERAL CURRENT EXPENSE 5,164,6136,430,9746,391,795
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX025,18342,751
TOTAL CAPITAL EXPENDITURES 025,18342,751
Transfer of Funds to Charter Schools 10-000-100-56X30,82075,87680,804
OPERATING BUDGET GRAND TOTAL 5,195,4336,532,0336,515,350
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX51,00917,47871,232
Support Services 20-218-200-XXX4,21500
TOTAL PRESCHOOL EDUCATION AID 55,22417,47871,232
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX17,05214,2240
Nonpublic Auxiliary Services 20-XXX-XXX-XXX107,331138,6310
Nonpublic Handicapped Services 20-XXX-XXX-XXX36,28146,7610
Nonpublic Nursing Services 20-XXX-XXX-XXX20,00320,3180
Total State Projects 235,891237,41271,232
Federal Projects:
Title I 20-XXX-XXX-XXX145,90792,27778,435
Title II 20-XXX-XXX-XXX31,75024,86213,600
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX228,934148,21783,422
Other Special Projects 20-XXX-XXX-XXX06,4265,462
Total Federal Projects 406,591271,782180,919
TOTAL GRANTS AND ENTITLEMENTS 642,482509,194252,151
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX308,756306,882304,550
TOTAL REPAYMENT OF DEBT 308,756306,882304,550
Total Expenditures 6,146,6717,348,1097,072,051
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,146,6717,348,1097,072,051

 

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 Budget346,451975,185666,654470,997
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve80,00080,00080,00080,000
      Legal Reserve347,963350,719350,7190
      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 Cost13,09012,56713,83313,29612,965
Total Classroom Instruction8,3248,1208,8028,3458,633
Classroom-Salaries and Benefits7,8587,8828,2777,8408,001
Classroom-General Supplies and Textbooks243107240258442
Classroom-Purchased Services and Other223131284248190
Total Support Services1,8691,5071,8581,6601,466
Support Services-Salaries and Benefits1,3821,2231,3691,1411,166
Total Administrative Costs1,3161,5731,5401,6681,525
Administration-Salaries and Benefits9861,0831,1101,110977
Legal Costs058857270
Total Operations and Maintenance of Plant1,4251,2351,4761,4851,220
Operations & Maintenance of Plant-Salary & Ben.17811912916191
Board Contribution to Food Services0015140
Total Extracurricular Costs156131141122120
Total Equipment Costs00000
Employee Benefits as a % of Salaries23.822.927.432.722.9

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
  • Transportation done through Camden County ESC
  • Pittsgrove BOE - AHERA and PARS
  • Pittsgrove BOE - GCA Custodial Services
  • Non Public Funds Management - Camden County ESC
  • Merchantville Borough - Lawn Care & Snow Removal
  • Sodexho - Food Services
  • ACES - Electric and Gas
  • XTEL - Phone Services
  • BCSSSD - Educational Services

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,901,478 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)160,467,511 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1002.4313 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,189,900 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)160,467,511 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.6111 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,901,478 (G)
Estimated Equalized Valuation (as of 10/01/2011)256,540,581 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1001.5208 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,189,900 (J)
Estimated Equalized Valuation (as of 10/01/2011)256,540,581 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.6332 (L)

 

Administrative Salaries
Employee Name: J. Scott Strong 
Job TitleSuperintendent 
Base Annual Salary125,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract01/19/2012 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 10 
  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: 
Allowances3,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount24,620 
  Description of: 
   Buyback of Sick Days at the End of ContractPer Deim Capped at $ 15,000.00 
   Buyback of Vacation Days at the End of ContractPer Deim Capped at 20 days 
   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: William H. Thompson 
Job TitleBusiness Administrator 
Base Annual Salary26,500 
Full Time Equivalents (FTE)0.2 
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 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 CommentsMr. Thompson is a part-time Business Administrator. As such he is not entitled to any post-retirement benefits or health benefits. His only form of compensation is a salary.