>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAMDEN  >>LINDENWOLD BORO

User Friendly Budgets
2010

CAMDEN - LINDENWOLD BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,9541,9322,126
spacing
Pupils on Roll - Special Full-Time326312312
Private School Placements252526
spacing
Pupils Sent to Other Districts-Reg Prog666
Pupils Sent to Other Dists-Spec Ed Prog161517
Pupils Received400
Pupils in State Facilities1188

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 429,785 404,347
Budgeted Fund Bal - Deposit to Capital Reserve 10-303 0 269,500 0
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 50,000
Revenues from Local Sources:
Local Tax Levy 10-1210 11,290,216 10,721,531 11,010,144
Tuition 10-1300 98,452 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 188,956 50,000 50,000
SUBTOTAL  11,577,624 10,771,531 11,060,144
Revenues from State Sources:
Extraordinary Aid 10-3131 61,270 35,000 35,000
Other State Aids 10-3XXX 17,400 0 0
Categorical Special Education Aid 10-3132 1,141,738 1,165,191 721,863
Equalization Aid 10-3176 20,383,620 21,411,231 21,402,084
Categorical Security Aid 10-3177 666,517 727,315 0
Categorical Transportation Aid 10-3121 458,440 578,870 0
SUBTOTAL  22,728,985 23,917,607 22,158,947
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 53,691 77,027 59,651
SUBTOTAL  53,691 77,027 59,651
Adjustment for Prior Year Encumbrances  0 2,107,594 0
Actual Revenues (Over)/Under Expenditures  -2,027,497 0 0
TOTAL OPERATING BUDGET  32,332,803 37,573,044 33,733,089
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 196,348
Preschool Education Aid 20-3218 0 307,058 645,197
Other Restricted Entitlements 20-32XX 307,058 0 0
TOTAL REVENUES FROM STATE SOURCES  307,058 307,058 841,545
Revenues from Federal Sources:
Title I 20-4411-4416 1,053,193 1,199,874 1,153,030
I.D.E.A. Part B (Handicapped) 20-4420-4429 480,124 563,949 480,080
Other 20-4XXX 703,370 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,236,687 1,763,823 1,633,110
TOTAL GRANTS AND ENTITLEMENTS  2,543,745 2,070,881 2,474,655
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,208 0
Revenues from Local Sources:
Local Tax Levy 40-1210 1,011,929 961,536 1,085,298
TOTAL REVENUES FROM LOCAL SOURCES  1,011,929 961,536 1,085,298
Revenues from State Sources:
Debt Service Aid Type II 40-3160 920,549 866,829 729,206
TOTAL LOCAL REPAYMENT OF DEBT  1,932,478 1,833,573 1,814,504
TOTAL REPAYMENT OF DEBT  1,932,478 1,833,573 1,814,504
TOTAL REVENUES/SOURCES  36,809,026 41,477,498 38,022,248
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  36,809,026 41,477,498 38,022,248

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX10,329,75411,893,40810,121,978
Special Education 11-2XX-100-XXX2,336,8202,612,2252,390,720
Basic Skills/Remedial 11-230-100-XXX372,513438,655392,041
Bilingual Education 11-240-100-XXX183,488191,268187,154
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX169,382207,828175,853
School Sponsored Athletics 11-402-100-XXX455,180509,674478,412
Support Services:
Tuition 11-000-100-XXX1,556,9712,096,2532,084,617
Health Services 11-000-213-XXX222,209226,541216,514
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217236,548249,092256,822
Guidance 11-000-218-XXX396,710428,048355,520
Child Study Teams 11-000-219-XXX1,365,8441,447,0251,342,356
Improvement of Instructional Services 11-000-221-XXX842,170967,327824,510
Educational Media Services - School Library 11-000-222-XXX334,184351,771362,246
Instructional Staff Training Services 11-000-223-XXX7,65259,42657,507
General Administration 11-000-230-XXX889,925883,505792,783
School Administration 11-000-240-XXX1,320,4671,440,4951,422,548
Central Svcs & Admin Info Technology 11-000-25X-XXX1,179,7711,445,9851,291,405
Operation and Maintenance of Plant Services 11-000-26X-XXX3,298,0443,698,4853,634,621
Student Transportation Services 11-000-270-XXX1,171,1091,403,9671,257,430
Deposit to Current Expense Emergency Reserve 10-607050,0000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,059,6145,429,4555,998,893
Total Support Services Expenditures 17,881,21820,127,37519,897,772
TOTAL GENERAL CURRENT EXPENSE 31,728,35536,030,43333,643,930
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040269,5000
Equipment 12-XXX-XXX-73X352,178130,2658,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX193,2051,072,98613,171
TOTAL CAPITAL EXPENDITURES 545,3831,472,75122,071
Summer School:
Instruction 13-422-100-XXX010,0000
Support Services 13-422-200-XXX07650
Total Summer School 010,7650
TOTAL SPECIAL SCHOOLS 010,7650
Transfer of Funds to Charter Schools 10-000-100-56X59,06559,09567,088
OPERATING BUDGET GRAND TOTAL 32,332,80337,573,04433,733,089
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX0265,797471,026
Support Services 20-218-200-XXX041,261370,519
TOTAL PRESCHOOL EDUCATION AID 0307,058841,545
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX307,05800
Total State Projects 307,058307,058841,545
Federal Projects:
Title I 20-XXX-XXX-XXX1,053,1931,199,8741,153,030
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX480,124563,949480,080
Other Special Projects 20-XXX-XXX-XXX703,37000
Total Federal Projects 2,236,6871,763,8231,633,110
TOTAL GRANTS AND ENTITLEMENTS 2,543,7452,070,8812,474,655
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,932,4781,833,5731,814,504
TOTAL REPAYMENT OF DEBT 1,932,4781,833,5731,814,504
Total Expenditures 36,809,02641,477,49838,022,248
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 36,809,02641,477,49838,022,248

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget649,181664,056664,056664,056
  Repayment of Debt5,2085,20800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve300,001444,143713,643713,643
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve865,9851,103,632404,3470
      Tuition Reserve0000
      Current Expense Emergency Reserve0050,0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost12,32112,81113,18214,65013,239
Total Classroom Instruction7,1167,2737,5338,4657,190
Classroom-Salaries and Benefits6,2586,5236,8837,3486,655
Classroom-General Supplies and Textbooks593519414864318
Classroom-Purchased Services and Other265231235253217
Total Support Services1,6481,8701,9332,0641,912
Support Services-Salaries and Benefits1,4651,6661,6901,8041,657
Total Administrative Costs1,5781,6341,7101,9341,717
Administration-Salaries and Benefits1,0911,1161,1351,2121,136
Legal Costs00293125
Total Operations and Maintenance of Plant1,5721,6071,6441,7991,666
Operations & Maintenance of Plant-Salary & Ben.611648637680706
Total Food Services Costs00000
Total Extracurricular Costs333328351376321
Total Equipment Costs7615736584
Employee Benefits as a % of Salaries27.426.827.527.532

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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
  • Current:
  • Participate in ACES program for electricity
  • Participate in ACT program for telephone and internet services
  • Participate in Educational Data Cooperative for supplies - resulting in c
  • osts 60% below state contract pricing
  • Participate in SJ School Affiliation for health insurance
  • Participate in ACCASBO JIF for property, liability, and worker's comp ins
  • urance
  • Shared startup cost of K9 Unit
  • School provides IT services for the Borough
  • School provided Grounds Supervisor with pesticide license to Borough for
  • maintaining Lindenwold Park - school took over maintenance of Lindenwold
  • Park as our athletic teams play there
  • Borough Mechanic maintains and repairs school district equipment
  • School district equipment stored at Borough garage
  • Borough and school jointly purchase salt, gasoline, and diesel fuel
  • Asphalt issues - Borough public works patches for school
  • Channel 19
  • Borough Library supports school summer reading programs and has technolog
  • y available after school hours for family and students
  • Environmental classes work with the Borough Environmental Commission on p
  • rojects and borough cleanup
  • Special events in borough are coordinated with the school so school can p
  • articipate (Lindenwold Day, Memorial Day Ceremony, Reorganizations, etc)
  • The school facilities are used for a summer recreation program run by the
  • Borough Municipal Alliance. The school employs high school seniors to h
  • elp work the program.
  • School has Learn and Serve Grant for community service and partnered with
  • the Borough Municipal Alliance to host a senior citizen prom. Students
  • decorated, prepared meals, served and entertained.
  • Fire Departments work with our students in a mentoring capacity leading t
  • o the students becoming Junior Firemen and women.
  • Partner with Borough for DARE program
  • School sponsoring a summer arts camp where students will put on performan
  • ces in the Borough Park Amp Theater
  • School athletics use borough fields
  • Borough Youth Athletics use school facilities
  • Title III Consortium

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,010,144 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)418,316,571 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.6320 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,095,442 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)418,316,571 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.8915 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,010,144 (G)
Estimated Equalized Valuation (as of 10/01/2009)794,851,663 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3852 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy12,095,442 (J)
Estimated Equalized Valuation (as of 10/01/2009)794,851,663 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.5217 (L)

 

Administrative Salaries
Employee Name: Geraldine Carroll 
Job TitleSuperintendent 
Base Annual Salary175,086 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days13 
  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 Comments 
Employee Name: Renee Blizzard 
Job TitleBusiness Administrator 
Base Annual Salary123,417 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days13 
  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 Comments