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User Friendly Budgets
2010

SALEM - PENNSVILLE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,6271,5351,566
Pupils on Roll Regular Shared-Time121313
Pupils on Roll Reg Accr. Adult High Sch37590
spacing
Pupils on Roll - Special Full-Time340342342
Pupils on Roll - Special Shared-Time111515
Private School Placements141011
spacing
Pupils Sent to Other Districts-Reg Prog91111
Pupils Sent to Other Dists-Spec Ed Prog211815
Pupils Received2650
Pupils in State Facilities355

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 697,166 697,166
Revenues from Local Sources:
Local Tax Levy 10-1210 17,032,091 17,226,469 17,524,062
Tuition 10-1300 75,138 20,000 2,190
Transportation Fees from Individuals 10-1410 76,823 0 25,000
Interest Earned on Capital Reserve Funds 10-1XXX 10 10 10
Unrestricted Miscellaneous Revenues 10-1XXX 213,097 114,567 118,395
SUBTOTAL  17,397,159 17,361,046 17,669,657
Revenues from State Sources:
Extraordinary Aid 10-3131 167,467 50,000 0
Other State Aids 10-3XXX 51,090 0 0
Categorical Special Education Aid 10-3132 975,795 969,324 246,476
Equalization Aid 10-3176 7,463,646 7,435,956 7,454,531
Categorical Security Aid 10-3177 174,508 193,369 0
Categorical Transportation Aid 10-3121 347,493 460,360 0
SUBTOTAL  9,179,999 9,109,009 7,701,007
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 25,443 39,425
SUBTOTAL  0 25,443 39,425
Adjustment for Prior Year Encumbrances  0 347,817 0
Actual Revenues (Over)/Under Expenditures  -159,368 0 0
TOTAL OPERATING BUDGET  26,417,790 27,540,481 26,107,255
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 242,569 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 266,941 83,017 87,558
TOTAL REVENUES FROM STATE SOURCES  266,941 83,017 87,558
Revenues from Federal Sources:
Title I 20-4411-4416 159,330 177,208 162,847
Title II 20-4451-4455 0 0 57,709
Title IV 20-4471-4474 0 0 4,171
I.D.E.A. Part B (Handicapped) 20-4420-4429 528,274 491,937 483,065
Other 20-4XXX 345,893 75,379 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,033,497 744,524 707,792
TOTAL GRANTS AND ENTITLEMENTS  1,543,007 827,541 795,350
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 1 0
Revenues from Local Sources:
Local Tax Levy 40-1210 203,727 201,769 212,653
TOTAL REVENUES FROM LOCAL SOURCES  203,727 201,769 212,653
Revenues from State Sources:
Debt Service Aid Type II 40-3160 86,446 85,615 72,108
TOTAL LOCAL REPAYMENT OF DEBT  290,173 287,385 284,761
Actual Revenues (Over)/Under Expenditures  2 0 0
TOTAL REPAYMENT OF DEBT  290,175 287,385 284,761
TOTAL REVENUES/SOURCES  28,250,972 28,655,407 27,187,366
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  28,250,972 28,655,407 27,187,366

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,486,2018,142,0387,723,382
Special Education 11-2XX-100-XXX2,535,1012,568,3792,428,975
Basic Skills/Remedial 11-230-100-XXX163,729135,116112,092
Bilingual Education 11-240-100-XXX70,63672,45070,414
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX89,611108,80097,230
School Sponsored Athletics 11-402-100-XXX347,844398,502377,602
Support Services:
Tuition 11-000-100-XXX1,070,6991,089,7541,124,284
Attendance and Social Work Services 11-000-211-XXX45,60146,96945,330
Health Services 11-000-213-XXX367,743385,686376,106
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217540,355833,259671,827
Guidance 11-000-218-XXX498,600482,539488,108
Child Study Teams 11-000-219-XXX523,358527,308504,879
Improvement of Instructional Services 11-000-221-XXX481,952506,228421,366
Educational Media Services - School Library 11-000-222-XXX410,091324,829321,879
Instructional Staff Training Services 11-000-223-XXX1,0001,0000
General Administration 11-000-230-XXX637,144550,573580,184
School Administration 11-000-240-XXX1,239,6941,272,2641,156,379
Central Svcs & Admin Info Technology 11-000-25X-XXX574,101632,799648,500
Operation and Maintenance of Plant Services 11-000-26X-XXX2,723,0222,803,0232,765,978
Student Transportation Services 11-000-270-XXX1,358,8881,411,8341,311,081
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,930,7864,576,3964,638,398
Total Support Services Expenditures 14,403,03415,444,46115,054,299
TOTAL GENERAL CURRENT EXPENSE 26,096,15626,869,74625,863,994
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401010
Equipment 12-XXX-XXX-73X223,165556,246243,251
Facilities Acquisition and Construction Services 12-000-4XX-XXX25,7876,1740
TOTAL CAPITAL EXPENDITURES 248,952562,430243,261
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX46,49936,7930
Support Services 13-601-200-XXX26,18371,5120
Total Accredited Evening/Adult HS/Post-Grad. 72,682108,3050
TOTAL SPECIAL SCHOOLS 72,682108,3050
OPERATING BUDGET GRAND TOTAL 26,417,79027,540,48126,107,255
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX242,56900
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX6,67500
Nonpublic Auxiliary Services 20-XXX-XXX-XXX47,99957,22269,970
Nonpublic Handicapped Services 20-XXX-XXX-XXX17,29325,79517,588
Nonpublic Nursing Services 20-XXX-XXX-XXX9,41800
Nonpublic Technology Initiative 20-XXX-XXX-XXX4,88000
Other Special Projects 20-XXX-XXX-XXX180,67600
Total State Projects 266,94183,01787,558
Federal Projects:
Title I 20-XXX-XXX-XXX159,330177,208162,847
Title II 20-XXX-XXX-XXX0057,709
Title IV 20-XXX-XXX-XXX004,171
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX528,274491,937483,065
Other Special Projects 20-XXX-XXX-XXX345,89375,3790
Total Federal Projects 1,033,497744,524707,792
TOTAL GRANTS AND ENTITLEMENTS 1,543,007827,541795,350
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX290,175287,385284,761
TOTAL REPAYMENT OF DEBT 290,175287,385284,761
Total Expenditures 28,250,97228,655,40727,187,366
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 28,250,97228,655,40727,187,366

 

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 Budget1,182,3021,252,5751,241,019543,853
  Repayment of Debt3100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,0671,0771,0871,097
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve190,86352,74300
      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 Cost12,07112,53812,30712,88612,190
Total Classroom Instruction6,7587,2746,9447,2466,968
Classroom-Salaries and Benefits6,3486,8516,5266,7836,549
Classroom-General Supplies and Textbooks349361334376335
Classroom-Purchased Services and Other6162848784
Total Support Services1,7991,8321,9152,0241,864
Support Services-Salaries and Benefits1,5411,6311,6631,7551,614
Total Administrative Costs1,4121,5441,5291,5961,563
Administration-Salaries and Benefits1,1941,2821,3151,3731,328
Legal Costs00154126
Total Operations and Maintenance of Plant1,7961,6111,6001,6851,494
Operations & Maintenance of Plant-Salary & Ben.833882893932226
Total Food Services Costs260000
Total Extracurricular Costs270269305319300
Total Equipment Costs9118118294127
Employee Benefits as a % of Salaries22.923.727.727.732.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • The Pennsville School District participates in a number of shared
  • service agreements. They are as follows:
  • Grinspec Trust - Health Insurance
  • GCSSD Joint Insurance Fund - Gen Liability, Workers Comp, etc.
  • Alliance for Competitive Energy - Electric
  • Pittsgrove Shared Services - Natural Gas, Paper, Custodian &
  • Instructional Aide Services
  • Alliance for Competitive Telecommunication - Telephone rates
  • Oldmans Twp School Coop - Custodial supplies
  • GCSSSD - Special Education transportation
  • Salem Vo-Tech - Internet Hub, AVA, Science kits
  • Pennsville Twp - Use of equipment
  • South Jersey Technology Partnership - Computer hardware & software
  • Middlesex Regional ESC - Roofing services & Technology supplies

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,524,062 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)752,143,472 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.3299 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,736,715 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)752,143,472 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.3582 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy17,524,062 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,335,936,472 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3117 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy17,736,715 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,335,936,472 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.3277 (L)

 

Administrative Salaries
Employee Name: Ann Murphy 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary101,970 
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 Contract06/30/2009 
  Contracted Number of Annual Work Days261 
  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 Daysunsettled contract 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount14,491 
  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 Remuneration4,249 
  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: Dr. Lori Moore 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary109,000 
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 Days261 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount31,973 
  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 Remuneration4,574 
  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: Dr. Mark Jones 
Job TitleSuperintendent 
Base Annual Salary126,200 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances3,760 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount59,714 
  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 Remuneration5,234 
  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: Glen Donelson 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,150 
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 Contract06/30/2009 
  Contracted Number of Annual Work Days261 
  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 Daysunsettled contract 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount30,090 
  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: John Recchinti 
Job TitleBusiness Administrator 
Base Annual Salary110,156 
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 Days261 
  Contracted Number of Annual Vacation Days 10 
  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: 
Allowances3,060 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount22,673 
  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: Jon Hall 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary98,798 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2006 
  Ending Date of Contract06/30/2009 
  Contracted Number of Annual Work Days261 
  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 Daysunsettled contract 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23,090 
  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