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User Friendly Budgets
2012-13

ATLANTIC - LINWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time769768776
spacing
Pupils on Roll - Special Full-Time132122122
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog113

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 450,000 615,283
Withdrawal from Cap Res-for Local Share 10-307 0 0 250,000
Withdrawal from Maint. Reserve 10-310 25,000 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 11,030,881 10,841,517 10,936,586
Transportation Fees from Individuals 10-1410 0 0 1,250
Interest Earned on Maintenance Reserve 10-1XXX 0 3,000 1,500
Interest Earned on Capital Reserve Funds 10-1XXX 0 7,500 8,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 0 160,000
Unrestricted Miscellaneous Revenues 10-1XXX 336,600 256,000 86,750
SUBTOTAL  11,367,481 11,108,017 11,194,086
Revenues from State Sources:
Extraordinary Aid 10-3131 156,606 0 0
Other State Aids 10-3XXX 522 0 0
Categorical Special Education Aid 10-3132 461,277 461,277 481,909
Equalization Aid 10-3176 112,358 112,358 173,046
Categorical Security Aid 10-3177 64,506 64,506 62,818
Adjustment Aid 10-3178 626,294 757,481 710,935
Categorical Transportation Aid 10-3121 105,597 105,597 99,628
SUBTOTAL  1,527,160 1,501,219 1,528,336
Revenues from Federal Sources:
SUBTOTAL  0 67,116 2,103
Adjustment for Prior Year Encumbrances  0 108,242 0
Actual Revenues (Over)/Under Expenditures  -350,905 0 0
TOTAL OPERATING BUDGET  12,568,736 13,234,594 13,589,808
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 81,887 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,987 2,137 0
TOTAL REVENUES FROM STATE SOURCES  1,987 2,137 0
Revenues from Federal Sources:
Title I 20-4411-4416 32,490 19,662 19,431
Title II 20-4451-4455 22,717 30,311 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 250,372 218,109 165,969
TOTAL REVENUES FROM FEDERAL SOURCES  305,579 268,082 185,400
TOTAL GRANTS AND ENTITLEMENTS  389,453 270,219 185,400
TOTAL REVENUES/SOURCES  12,958,189 13,504,813 13,775,208
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  12,958,189 13,504,813 13,775,208

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX3,930,2154,203,7784,397,086
Special Education 11-2XX-100-XXX1,346,9611,378,7571,319,968
Basic Skills/Remedial 11-230-100-XXX268,853288,130298,066
Bilingual Education 11-240-100-XXX12,92515,1649,475
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX30,34533,70037,590
School Sponsored Athletics 11-402-100-XXX61,62668,69974,245
Before/After School Programs 11-421-XXX-XXX5,7454,8004,800
Summer School 11-422-XXX-XXX9,0009,28014,470
Support Services:
Tuition 11-000-100-XXX1,16259,86582,500
Attendance and Social Work Services 11-000-211-XXX27,11125,15528,882
Health Services 11-000-213-XXX131,889150,123152,091
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217506,779543,373618,752
Guidance 11-000-218-XXX121,818130,565145,963
Child Study Teams 11-000-219-XXX274,026322,293369,452
Improvement of Instructional Services 11-000-221-XXX186,557160,625188,686
Educational Media Services - School Library 11-000-222-XXX135,717154,474156,372
Instructional Staff Training Services 11-000-223-XXX9,92111,57911,400
General Administration 11-000-230-XXX412,033457,514463,729
School Administration 11-000-240-XXX452,185496,813450,374
Central Svcs & Admin Info Technology 11-000-25X-XXX363,113466,418396,499
Deposit to Maintenance Reserve 10-60625,00000
Interest Earned on Maintenance Reserve 10-6061,0843,0001,500
Operation and Maintenance of Plant Services 11-000-26X-XXX1,236,0551,503,7371,488,368
Student Transportation Services 11-000-270-XXX95,444130,00092,940
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,288,8772,511,8972,468,477
Total Support Services Expenditures 6,242,6877,124,4317,114,485
TOTAL GENERAL CURRENT EXPENSE 11,934,44113,129,73913,271,685
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604345,00000
Interest Earned on Capital Reserve 10-6047,1097,5008,000
Equipment 12-XXX-XXX-73X41,78739,00047,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX240,39958,355262,223
TOTAL CAPITAL EXPENDITURES 634,295104,855318,123
OPERATING BUDGET GRAND TOTAL 12,568,73613,234,59413,589,808
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX81,88700
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX9098800
Nonpublic Nursing Services 20-XXX-XXX-XXX1,0781,2570
Total State Projects 1,9872,1370
Federal Projects:
Title I 20-XXX-XXX-XXX32,49019,66219,431
Title II 20-XXX-XXX-XXX22,71730,3110
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX250,372218,109165,969
Total Federal Projects 305,579268,082185,400
TOTAL GRANTS AND ENTITLEMENTS 389,453270,219185,400
Total Expenditures 12,958,18913,504,81313,775,208
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 12,958,18913,504,81313,775,208

 

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 Budget372,792534,161407,128257,128
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve590,153942,262949,762707,762
      Adult Education Programs0000
      Maintenance Reserve103,311129,395132,395133,895
      Legal Reserve572,967788,250465,2830
      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 Cost12,60113,04014,20514,53614,582
Total Classroom Instruction7,3507,8248,3578,4878,504
Classroom-Salaries and Benefits7,0687,5788,0918,2108,115
Classroom-General Supplies and Textbooks266223238245302
Classroom-Purchased Services and Other1623293288
Total Support Services1,9781,9542,1352,1432,348
Support Services-Salaries and Benefits1,9001,8832,0282,0302,225
Total Administrative Costs1,5141,6351,7601,8881,736
Administration-Salaries and Benefits1,2081,2671,2831,2891,264
Legal Costs045675656
Total Operations and Maintenance of Plant1,6351,5281,8131,8731,838
Operations & Maintenance of Plant-Salary & Ben.782732802810824
Board Contribution to Food Services00000
Total Extracurricular Costs122128141146156
Total Equipment Costs18046324453
Employee Benefits as a % of Salaries27.9283029.228

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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Shared Services MRHS160,000 Shared Services Supt and Facilities
Total Unusual Revenues160,000 

 

Shared Services
  • The Linwood Board of Education and the Mainland Regional Board of Educati
  • on have entered into a shared services arrangement for the position of Su
  • perintendent and Facilities Director. The cost of these positions are pa
  • id 40% by Linwood and 60% by Mainland Regional High School.
  • Transportation - MRHS
  • Transportation - ACSSD
  • Wrestling Program - Somers Point
  • Food Service - MRHS
  • Deliver of Food Services - Charter Tech
  • Trash and Recycling - City of Linwood
  • Use of Facilities including Fields - City of Linwood, MRHS
  • Pest Control - MRHS
  • Banking - MRHS
  • Plumbing - MRHS
  • Electric - MRHS
  • Snow Removal - City of Linwood/MRHS
  • Internet Access - City of Linwood - Aboretum
  • Benefit Broker - MRHS

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,889,052 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)792,876,551 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.3734 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,889,052 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)792,876,551 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.3734 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,889,052 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,139,596,597 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9555 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,889,052 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,139,596,597 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.9555 (L)

 

Administrative Salaries
Employee Name: Charles Carter 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary93,150 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2910 
Shared Job TitleFacilities Director 
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 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 DaysEmergency/Bereavement 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount10,000 
  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: Colleen Bretones 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary92,700 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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 DaysEmergency/Bereavement 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Frank Piliero 
Job TitleInformation Technology 
Base Annual Salary84,724 
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 Contract06/30/2013 
  Contracted Number of Annual Work Days220 
  Contracted Number of Annual Vacation Days 20 
  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 DaysEmergency/Bereavement 
Benefits: 
Allowances3,100 
Bonuses
Stipends7,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount23,000 
  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: Frank Rudnesky 
Job TitlePrincipal 
Base Annual Salary125,341 
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 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 DaysEmergency/Bereavement 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Jill Yochim 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary118,270 
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 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 DaysEmergency/Bereavement 
Benefits: 
Allowances1,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Susan Speirs 
Job TitlePrincipal 
Base Annual Salary115,987 
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 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 DaysEmergency/Bereavement 
Benefits: 
Allowances1,000 
Bonuses
Stipends1,000 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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: Teri J. Weeks 
Job TitleBusiness Administrator 
Base Annual Salary95,934 
Full Time Equivalents (FTE)1.0 
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 Days240 
  Contracted Number of Annual Vacation Days 20 
  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 DaysEmergency/Bereavement 
Benefits: 
Allowances15,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other227 
  Retirement Plans
Contractual Post-Employment Benefits Amount10,000 
  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: Thomas Baruffi 
Job TitleSuperintendent 
Base Annual Salary182,108 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District2910 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/1909 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 20 
  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 DaysEmergency/Bereavement 
Benefits: 
Allowances4,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,731 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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