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User Friendly Budgets
2010

MERCER - TRENTON CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time11,51011,48111,481
Pupils on Roll Regular Shared-Time101111
Pupils on Roll Reg Accr. Adult High Sch7571140
spacing
Pupils on Roll - Special Full-Time1,6371,6771,677
Pupils on Roll - Special Shared-Time374040
Private School Placements289251251
spacing
Pupils Sent to Contracted Preschool Prog1,7851,8421,842
Pupils Sent to Other Districts-Reg Prog394847
Pupils Sent to Other Dists-Spec Ed Prog475499497
Pupils Received564
Pupils in State Facilities151131131

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Transfers from Other Funds 10-5200 1,100,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 21,115,662 21,115,662 21,115,662
Tuition 10-1300 0 49,017 42,622
Unrestricted Miscellaneous Revenues 10-1XXX 1,225,038 980,885 980,885
SUBTOTAL  22,340,700 22,145,564 22,139,169
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 136,152 0 0
Extraordinary Aid 10-3131 1,784,453 449,010 449,010
Other State Aids 10-3XXX 6,467,392 136,152 0
Categorical Special Education Aid 10-3132 7,263,400 7,550,600 7,614,973
Equalization Aid 10-3176 170,054,766 186,155,257 189,406,692
Categorical Security Aid 10-3177 4,385,087 5,129,663 5,166,860
Adjustment Aid 10-3178 32,830,719 26,800,624 10,763,658
Categorical Transportation Aid 10-3121 4,652,812 2,271,422 2,410,306
SUBTOTAL  227,574,781 228,492,728 215,811,499
Revenues from Federal Sources:
IMPACT Aid 10-4100 66,903 60,000 0
Medicaid Reimbursement 10-4200 362,543 504,682 477,288
SUBTOTAL  429,446 564,682 477,288
Actual Revenues (Over)/Under Expenditures  2,017,493 0 0
TOTAL OPERATING BUDGET  253,462,420 251,202,974 238,427,956
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 52,769 41,200 41,200
Revenues from State Sources:
Early Childhood Program Aid 20-3211 27,494,613 0 0
Preschool Education Aid 20-3218 0 26,591,862 26,747,826
Other Restricted Entitlements 20-32XX 508,716 442,450 49,089
TOTAL REVENUES FROM STATE SOURCES  28,003,329 27,034,312 26,796,915
Revenues from Federal Sources:
Title I 20-4411-4416 6,980,010 7,381,355 4,459,614
Title II 20-4451-4455 0 0 1,311,853
Title III 20-4491-4494 0 0 299,765
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,976,977 3,702,851 3,692,680
Other 20-4XXX 4,815,518 3,784,765 3,858,996
TOTAL REVENUES FROM FEDERAL SOURCES  15,772,505 14,868,971 13,622,908
TOTAL GRANTS AND ENTITLEMENTS  43,828,603 41,944,483 40,461,023
TOTAL REVENUES/SOURCES  297,291,023 293,147,457 278,888,979
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  297,291,023 293,147,457 278,888,979

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX2,375,1461,450,0001,900,000
Special Education 11-2XX-100-XXX296,238522,3521,018,500
Bilingual Education 11-240-100-XXX9,72300
School Sponsored Athletics 11-402-100-XXX75,3600619,442
Support Services:
Tuition 11-000-100-XXX38,685,65037,218,05833,730,002
Attendance and Social Work Services 11-000-211-XXX608,082524,681811,197
Health Services 11-000-213-XXX335,466367,254300,144
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,216,3531,830,7051,662,865
Guidance 11-000-218-XXX241,59300
Child Study Teams 11-000-219-XXX7,230,7034,006,7975,576,076
Improvement of Instructional Services 11-000-221-XXX3,231,2962,213,57687,186
General Administration 11-000-230-XXX2,472,3971,463,2302,046,491
Central Svcs & Admin Info Technology 11-000-25X-XXX4,412,3144,467,6424,659,824
Operation and Maintenance of Plant Services 11-000-26X-XXX23,120,61722,313,69621,826,231
Student Transportation Services 11-000-270-XXX7,741,2237,570,1693,119,085
Personal Services - Employee Benefits 11-XXX-XXX-2XX20,059,36420,646,44025,290,585
Food Services 11-000-310-XXX2,324,2241,000,0000
Total Support Services Expenditures 111,679,282103,622,24899,109,686
TOTAL GENERAL CURRENT EXPENSE 114,435,749105,594,600102,647,628
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X98,836204,000100,000
TOTAL CAPITAL EXPENDITURES 98,836204,000100,000
Other Special Schools:
Instruction 13-4XX-100-XXX135,67100
Support Services 13-4XX-200-XXX18,00000
Total Other Special Schools 153,67100
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX124,083094,000
Total Accredited Evening/Adult HS/Post-Grad. 124,083094,000
TOTAL SPECIAL SCHOOLS 277,754094,000
Transfer of Funds to Charter Schools 10-000-100-56X27,541,25230,105,21234,371,612
General Fund Contribution to SBB 10-000-520-930111,108,829115,299,162101,214,716
OPERATING BUDGET GRAND TOTAL 253,462,420251,202,974238,427,956
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX52,76941,20041,200
Preschool Education Aid:
Instruction 20-218-100-XXX3,223,7622,103,2111,819,842
Support Services 20-218-200-XXX23,170,85124,488,65124,927,984
Transfer to General Fund 20-218-520-9301,100,00000
TOTAL PRESCHOOL EDUCATION AID 27,494,61326,591,86226,747,826
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,43312,0008,593
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0299,40030,305
Nonpublic Handicapped Services 20-XXX-XXX-XXX0111,1500
Nonpublic Nursing Services 20-XXX-XXX-XXX10,59512,90010,191
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,7347,0000
Other Special Projects 20-XXX-XXX-XXX487,95400
Total State Projects 28,003,32927,034,31226,796,915
Federal Projects:
Title I 20-XXX-XXX-XXX3,576,7224,284,3321,362,591
Title II 20-XXX-XXX-XXX001,311,853
Title III 20-XXX-XXX-XXX00299,765
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,976,9773,702,8513,692,680
Other Special Projects 20-XXX-XXX-XXX4,815,5183,784,7653,858,996
Total Federal Projects 12,369,21711,771,94810,525,885
Grant & Entitlements Cont to SBB 20-XXX-XXX-9303,403,2883,097,0233,097,023
TOTAL GRANTS AND ENTITLEMENTS 43,828,60341,944,48340,461,023
Total Expenditures 297,291,023293,147,457278,888,979
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 297,291,023293,147,457278,888,979

 

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 Budget-628,097-1,935,69700
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve694,702000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  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 Cost16,87016,82616,48116,88416,250
Total Classroom Instruction8,7698,8429,0339,2549,269
Classroom-Salaries and Benefits8,2278,3948,3808,5858,971
Classroom-General Supplies and Textbooks356304429439235
Classroom-Purchased Services and Other18614422523162
Total Support Services2,9743,0022,6942,7602,663
Support Services-Salaries and Benefits2,6982,8242,4472,5062,485
Total Administrative Costs1,6121,6311,6251,6651,585
Administration-Salaries and Benefits1,3061,3771,4231,4581,278
Legal Costs00131428
Total Operations and Maintenance of Plant2,8882,8122,7532,8202,397
Operations & Maintenance of Plant-Salary & Ben.1,8991,8601,8531,8981,162
Total Food Services Costs29620789910
Total Extracurricular Costs127137707288
Total Equipment Costs42918199
Employee Benefits as a % of Salaries34.434.9434348.4

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2008-092009-102010-11
Resources:
General Fund Contribution 15-5200111,108,829115,299,162101,214,716
Adjustment for Prior Year Encumbrances 31,60200
Restricted Federal Entitlements 15-44XX3,403,2883,097,0233,097,023
Total SBB Resources 114,543,719118,396,185104,311,739
Appropriations:
Instruction 15-XXX-100-XXX70,074,26269,866,99163,507,013
Support Services 15-XXX-2XX-XXX44,381,45846,151,66840,199,350
Total SBB Appropriations 114,543,719118,396,185104,311,739

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,115,662 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,983,865,463 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.0644 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,115,662 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,983,865,463 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.0644 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,115,662 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,975,984,101 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.7095 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,115,662 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,975,984,101 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7095 (L)

 

Administrative Salaries
Employee Name: Alma Mccloud-Saltar 
Job TitleAssistant Superintendent 
Base Annual Salary137,351 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances750 
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: Carolyn Gibson 
Job TitleAssistant Superintendent 
Base Annual Salary133,729 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances750 
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: David Weathington 
Job TitleAssistant Superintendent 
Base Annual Salary135,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances750 
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: Everett Collins 
Job TitleExecurive Administrator B&G 
Base Annual Salary136,536 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances750 
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: Gerald Truehart 
Job TitleAsst Business Administrator 
Base Annual Salary98,600 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: Jayne Howard 
Job TitleBusiness Administrator 
Base Annual Salary137,351 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances750 
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: Kathleen Johnson 
Job TitleExecutive Director HR 
Base Annual Salary126,536 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances750 
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: Pam Owens 
Job TitleHR Manager 
Base Annual Salary100,749 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances750 
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: Rodney Lofton 
Job TitleSuperintendent 
Base Annual Salary180,353 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days18 
  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: 
Allowances750 
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