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User Friendly Budgets
2012-13

OCEAN - ISLAND HEIGHTS BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time10794114
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Pupils on Roll - Special Full-Time161718
spacing
Pupils Sent to Other Dists-Spec Ed Prog110
Pupils Received13106

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 65,000 73,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,599,885 1,631,883 1,681,240
Tuition 10-1300 43,680 21,000 21,000
Interest Earned on Maintenance Reserve 10-1XXX 0 50 0
Interest Earned on Capital Reserve Funds 10-1XXX 24 50 0
Unrestricted Miscellaneous Revenues 10-1XXX 7,260 4,000 4,338
SUBTOTAL  1,650,849 1,656,983 1,706,578
Revenues from State Sources:
Other State Aids 10-3XXX 1,392 0 0
Categorical Special Education Aid 10-3132 60,142 60,142 62,183
Categorical Security Aid 10-3177 8,421 8,421 8,533
Adjustment Aid 10-3178 6,029 25,798 36,454
Categorical Transportation Aid 10-3121 10,847 10,847 10,171
SUBTOTAL  86,831 105,208 117,341
Revenues from Federal Sources:
SUBTOTAL  0 6,103 0
Adjustment for Prior Year Encumbrances  0 2,699 0
Actual Revenues (Over)/Under Expenditures  98,866 0 0
TOTAL OPERATING BUDGET  1,836,546 1,835,993 1,896,919
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,267 0 0
Revenues from Federal Sources:
Title II 20-4451-4455 7,596 7,366 7,366
I.D.E.A. Part B (Handicapped) 20-4420-4429 32,529 32,529 32,529
TOTAL REVENUES FROM FEDERAL SOURCES  40,125 39,895 39,895
TOTAL GRANTS AND ENTITLEMENTS  41,392 39,895 39,895
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 18 0
Revenues from Local Sources:
Local Tax Levy 40-1210 88,949 86,910 84,790
Miscellaneous 40-1XXX 4 0 0
TOTAL REVENUES FROM LOCAL SOURCES  88,953 86,910 84,790
TOTAL LOCAL REPAYMENT OF DEBT  88,953 86,928 84,790
TOTAL REPAYMENT OF DEBT  88,953 86,928 84,790
TOTAL REVENUES/SOURCES  1,966,891 1,962,816 2,021,604
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  1,966,891 1,962,816 2,021,604

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX714,851729,892746,091
Special Education 11-2XX-100-XXX171,844154,728177,879
Basic Skills/Remedial 11-230-100-XXX27,63028,36628,907
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX7,6119,0849,206
Support Services:
Tuition 11-000-100-XXX2,5332,0660
Attendance and Social Work Services 11-000-211-XXX21,77421,49921,908
Health Services 11-000-213-XXX17,95618,76319,088
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21774,57484,51179,365
Child Study Teams 11-000-219-XXX46,32935,57737,500
Educational Media Services - School Library 11-000-222-XXX155,0005,000
Instructional Staff Training Services 11-000-223-XXX2,1545,5004,500
General Administration 11-000-230-XXX125,006112,270116,527
School Administration 11-000-240-XXX2182500
Central Svcs & Admin Info Technology 11-000-25X-XXX79,14780,19381,372
Interest Earned on Maintenance Reserve 10-6060500
Operation and Maintenance of Plant Services 11-000-26X-XXX259,225261,316262,511
Student Transportation Services 11-000-270-XXX34,19231,31533,808
Personal Services - Employee Benefits 11-XXX-XXX-2XX248,164253,631270,605
Total Support Services Expenditures 911,287911,891932,184
TOTAL GENERAL CURRENT EXPENSE 1,833,2231,834,0111,894,267
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500
Equipment 12-XXX-XXX-73X3,32300
Facilities Acquisition and Construction Services 12-000-4XX-XXX01,9322,652
TOTAL CAPITAL EXPENDITURES 3,3231,9822,652
OPERATING BUDGET GRAND TOTAL 1,836,5461,835,9931,896,919
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX1,26700
Federal Projects:
Title II 20-XXX-XXX-XXX7,5967,3667,366
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX32,52932,52932,529
Total Federal Projects 40,12539,89539,895
TOTAL GRANTS AND ENTITLEMENTS 41,39239,89539,895
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX88,95386,92884,790
TOTAL REPAYMENT OF DEBT 88,95386,92884,790
Total Expenditures 1,966,8911,962,8162,021,604
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 1,966,8911,962,8162,021,604

 

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 Budget202,064145,146153,14680,146
  Repayment of Debt181800
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve33,30533,42933,47933,479
      Adult Education Programs0000
      Maintenance Reserve22,34322,34322,39322,393
      Legal Reserve40,962000
      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 Cost16,36614,74613,74816,20614,094
Total Classroom Instruction10,1299,1258,4469,9158,786
Classroom-Salaries and Benefits9,5028,6037,8749,2308,072
Classroom-General Supplies and Textbooks506380416501576
Classroom-Purchased Services and Other122142156184139
Total Support Services1,2611,4881,4071,6781,354
Support Services-Salaries and Benefits8111,002866686446
Total Administrative Costs1,9701,7981,7682,0891,812
Administration-Salaries and Benefits1,4541,4591,5721,8571,610
Legal Costs03612069783
Total Operations and Maintenance of Plant2,9212,2732,0332,4132,044
Operations & Maintenance of Plant-Salary & Ben.1,287377268316284
Board Contribution to Food Services250000
Total Extracurricular Costs6063799381
Total Equipment Costs027000
Employee Benefits as a % of Salaries19.421.422.322.924.1

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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.

 

Shared Services
  • Child Study Team - Berkeley Township School District
  • Custodial Services - Berkeley Township School District
  • Maintenance Services - Berkeley Township Schools & Central Regional
  • Food Service - Central Regional
  • Snow Removal - Boro of Island Heights
  • Recycling - Boro of Island Heights
  • Transportation - Central Regional
  • Tuition - Lacey Township School District
  • Physician - Toms River Regional School District
  • Plumbing & Electrical - Berkeley Township Schools

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,681,240 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)352,364,449 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4771 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,766,030 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)352,364,449 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5012 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,681,240 (G)
Estimated Equalized Valuation (as of 10/01/2011)392,981,966 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4278 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,766,030 (J)
Estimated Equalized Valuation (as of 10/01/2011)392,981,966 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4494 (L)

 

Administrative Salaries
Employee Name: F Frazee 
Job TitleBusiness Administrator 
Base Annual Salary29,109 
Full Time Equivalents (FTE)0.2 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 ContractNone 
   Buyback of Vacation Days at the End of ContractNone 
   Buyback of Personal Days at the End of ContractNone 
   Other Contractual Post-Employment BenefitsNone None None 
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: L Fuhring 
Job TitleSuperintendent 
Base Annual Salary87,550 
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 Days240 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days 15 
  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 ContractNone 
   Buyback of Vacation Days at the End of ContractNone 
   Buyback of Personal Days at the End of ContractNOne 
   Other Contractual Post-Employment BenefitsNOne None None 
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