04/03/2009 SALEM - PITTSGROVE TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1639 1534 1536
Pupils on Roll Regular Shared-Time 17 16 16
Pupils on Roll - Special Full-Time 213 211 201
Pupils on Roll - Special Shared-Time 30 29 29
Private School Placements 6 5 5
Pupils Sent to Other Districts-Reg Prog 3 3 4
Pupils Sent to Other Dists-Spec Ed Prog 10 17 17
Pupils Received 153 131 175
Pupils in State Facilities 2 1 1
SALEM - PITTSGROVE TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 514,326 491,412
Withdrawal from Maint. Reserve 10-310 58,585 13,304
Transfers from Other Funds 10-5200 13,035
Revenues from Local Sources:
Local Tax Levy 10-1210 8,461,511 8,345,144 8,625,275
Tuition 10-1300 1,499,984 1,566,255 1,589,885
Interest Earned on Capital Reserve Funds 10-1XXX 88 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 309,023 205,005 205,005
SUBTOTAL 10,270,606 10,116,414 10,420,175
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 6,433,077
Transportation Aid 10-3120 717,276
Special Education Aid 10-3130 867,508
Bilingual Education 10-3140 1,168
Stabilization Aid 10-3171 1,368,188
Extraordinary Aid 10-3131 9,929 5,586
Consolidated Aid 10-3195 191,681
Additional Formula Aid 10-3196 603,316
Other State Aids 10-3XXX 482,071
Categorical Special Education Aid 10-3132 823,787 796,846
Equalization Aid 10-3176 11,333,297 10,535,979
Categorical Security Aid 10-3177 227,588 225,105
Adjustment Aid 10-3178 658,068
Categorical Transportation Aid 10-3121 601,461 770,135
SUBTOTAL 10,674,214 12,991,719 12,986,133
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 26,837
SUBTOTAL 26,837
Adjustment for Prior Year Encumbrances 453,501
Actual Revenues (Over)/Under Expenditures -192,045
TOTAL OPERATING BUDGET 20,824,395 24,089,264 23,924,557
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 7,902 18,845
Revenues from State Sources:
Instructional Supplement Aid - Pr Yr Carryover 20-3214 4,205
Demonstrably Effective Program Aid 20-3212 193,371
Preschool Education Aid 20-3218 69,300 69,300
Instructional Supplement Aid 20-3214 134,397
Other Restricted Entitlements 20-32XX 165,144 770
TOTAL REVENUES FROM STATE SOURCES 497,117 70,070 69,300
Revenues from Federal Sources:
Title I 20-4411-4416 413,773 446,797 364,346
I.D.E.A. Part B (Handicapped) 20-4420-4429 403,716 407,261 397,466
Other 20-4XXX 44,078 78,590 66,325
TOTAL REVENUES FROM FEDERAL SOURCES 861,567 932,648 828,137
TOTAL GRANTS AND ENTITLEMENTS 1,366,586 1,021,563 897,437
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 2
Transfers from Capital Reserve 40-5210 39,856
Revenues from Local Sources:
Local Tax Levy 40-1210 370,652 449,121 454,880
TOTAL REVENUES FROM LOCAL SOURCES 370,652 449,121 454,880
Revenues from State Sources:
Debt Service Aid Type II 40-3160 354,351 407,626 400,773
TOTAL LOCAL REPAYMENT OF DEBT 764,859 856,747 855,655
Actual Revenues (Over)/Under Expenditures -2
TOTAL REPAYMENT OF DEBT 764,857 856,747 855,655
TOTAL REVENUES/SOURCES 22,955,838 25,967,574 25,677,649
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 39,856
TOTAL REVENUES/SOURCES NET OF TRANSFERS
22,915,982 25,967,574 25,677,649
SALEM - PITTSGROVE TWP
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 6,517,025 7,357,901 7,510,999
Special Education 11-2XX-100-XXX 1,390,199 1,556,376 1,552,796
Basic Skills/Remedial 11-230-100-XXX 180,051 315,059 284,052
Bilingual Education 11-240-100-XXX 1,168 2,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 98,481 119,069 110,435
School Sponsored Athletics 11-402-100-XXX 317,971 373,993 374,164
Support Services:
Tuition 11-000-100-XXX 467,006 589,284 440,676
Attendance and Social Work Services 11-000-211-XXX 30,071 32,639 31,697
Health Services 11-000-213-XXX 244,379 263,598 276,741
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 224,321 358,336 377,038
Guidance 11-000-218-XXX 483,709 738,081 786,069
Child Study Teams 11-000-219-XXX 472,813 503,007 480,646
Improvement of Instructional Services 11-000-221-XXX 488,204 472,681 444,526
Educational Media Services - School Library 11-000-222-XXX 369,104 388,661 378,763
Instructional Staff Training Services 11-000-223-XXX 8,277 36,805 28,100
General Administration 11-000-230-XXX 543,214 590,546 562,211
School Administration 11-000-240-XXX 809,369 989,819 971,651
Central Svcs & Admin Info Technology 11-000-25X-XXX 725,035 830,687 834,466
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,268,645 2,502,443 2,501,165
Student Transportation Services 11-000-270-XXX 1,281,853 1,335,521 1,362,291
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,491,416 4,072,399 4,291,205
Food Services 11-000-310-XXX 10,476 10,476 11,000
Total Support Services Expenditures 11,917,892 13,714,983 13,778,245
TOTAL GENERAL CURRENT EXPENSE 20,421,619 23,438,549 23,612,691
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 10 10
Equipment 12-XXX-XXX-73X 51,364 75,892 71,800
Facilities Acquisition and Construction Services 12-000-4XX-XXX 238,672 487,652 162,750
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933 39,856
TOTAL CAPITAL EXPENDITURES 329,892 563,554 234,560
SPECIAL SCHOOLS
Other Special Schools:
Instruction 13-4XX-100-XXX 69,599 83,776 77,306
Support Services 13-4XX-200-XXX 3,285 3,385
Total Other Special Schools 72,884 87,161 77,306
TOTAL SPECIAL SCHOOLS 72,884 87,161 77,306
OPERATING BUDGET GRAND TOTAL 20,824,395 24,089,264 23,924,557
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 7,902 18,845
Preschool Education Aid:
Instruction 20-218-100-XXX 69,300 69,300
TOTAL PRESCHOOL EDUCATION AID 69,300 69,300
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 166,819
Support Services 20-212-200-XXX 26,552
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 193,371
Instructional Supplement Aid:
Instruction 20-214-100-XXX 118,442
Support Services 20-214-200-XXX 20,160
TOTAL INSTRUCTIONAL SUPPLEMENT AID 138,602
Other State Projects:
Instruction 20-217-100-XXX 85,160
Support Services 20-217-200-XXX 13,290
TOTAL TARA USED TO SUPPORT PROGRAMS 98,450
Other Special Projects 20-XXX-XXX-XXX 66,694 770
Total State Projects 497,117 70,070 69,300
Federal Projects:
Title I 20-XXX-XXX-XXX 413,773 446,797 364,346
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 403,716 407,261 397,466
Other Special Projects 20-XXX-XXX-XXX 44,078 78,590 66,325
Total Federal Projects 861,567 932,648 828,137
TOTAL GRANTS AND ENTITLEMENTS 1,366,586 1,021,563 897,437
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 764,857 856,747 855,655
TOTAL REPAYMENT OF DEBT 764,857 856,747 855,655
Total Expenditures 22,955,838 25,967,574 25,677,649
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933 39,856
TOTAL EXPENDITURES NET OF TRANSFERS 22,915,982 25,967,574 25,677,649
SALEM - PITTSGROVE TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 493,851 439,721 639,721 439,721
Repayment of Debt 0 2 2 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 42,378 2,610 2,620 2,630
Adult Education Programs 0 0 0 0
Maintenance Reserve 115,000 56,415 43,111 43,111
Legal Reserve 911,535 805,738 291,412 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
SALEM - PITTSGROVE TWP
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 9537 10163 11437 12218 12444
Total Classroom Instruction 6079 5519 6170 6576 6729
Classroom-Salaries and Benefits 5695 5163 5740 6073 6183
Classroom-General Supplies and Textbooks 244 231 286 304 270
Classroom-Purchased Services and Other 140 125 145 198 275
Total Support Services 1076 1517 1737 1943 1983
Support Services-Salaries and Benefits 998 1365 1508 1676 1752
Total Administrative Costs 1079 1318 1448 1650 1650
Administration-Salaries and Benefits 753 1046 1158 1342 1367
Total Operations and Maintenance of Plant 1094 1353 1489 1580 1611
Operations & Maintenance of Plant-Salary & Ben. 506 691 783 760 853
Total Food Services Costs 5 6 6 6 6
Total Extracurricular Costs 205 262 311 333 331
Total Equipment Costs 46 28 31 43 41
Employee Benefits as a % of Salaries 25.9 25.2 25.8 27.6 28.6
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 Comparative Spending Guide and can be found on the Department of Education's Internet address:
http://www.state.nj.us/ education under Finance, when available. This publication is available in the board office and public
libraries. The same calculations were performed using the 2008-09 revised appropriations and 2009-10 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.
SALEM - PITTSGROVE TWP
Shared Services -- Description of Shared Services
_________________________________________________
The district provides shared services in the area of Business Services,
Child Study Team services, transportation, purchasing consortium,
maintenance services, joint purchasing for natural gas, custodial
consortium, environmental services consortium, county wide hub for
internet services.
SALEM - PITTSGROVE TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 8,485,210 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 600,450,594 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.4131 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,937,210 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 600,450,594 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.4884 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 8,485,210 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 719,468,540 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.1794 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,937,210 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 719,468,540 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 1.2422 (L)
SALEM - PITTSGROVE TWP
17. Salaries and Benefits of Certain District Employees
Name Henry Bermann
Job Title Superintendent
Base Annual Salary 152,400
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 12/20/2007
Ending Date of Contract 07/01/2012
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,777
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 33,657
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
SALEM - PITTSGROVE TWP
17. Salaries and Benefits of Certain District Employees
Name Suzanne Fox
Job Title Business Administrator
Base Annual Salary 105,940
FTE 1
Shared with Another District? Y
District Name ELMER BORO
Job Description in other district Business Administrator
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,155
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 2,750
Retirement Plans 0
Post-Employment Benefits 2,445
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 270
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments