05/05/2009 GLOUCESTER - NATIONAL PARK BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 257 263 269
Pupils on Roll - Special Full-Time 45 42 34
Private School Placements 1
Pupils Sent to Other Dists-Spec Ed Prog 10 7 4
GLOUCESTER - NATIONAL PARK BORO
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 54,581 35,000
Revenues from Local Sources:
Local Tax Levy 10-1210 1,474,136 1,521,101 1,593,974
Interest Earned on Capital Reserve Funds 10-1XXX 18 6 2
Unrestricted Miscellaneous Revenues 10-1XXX 18,050 20,000 3,500
SUBTOTAL 1,492,204 1,541,107 1,597,476
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 966,930
Supplemental Core Curriculum Standards Aid 10-3112 117,530
Transportation Aid 10-3120 16,799
Special Education Aid 10-3130 210,424
Stabilization Aid 10-3171 394,901
Extraordinary Aid 10-3131 4,686 6,118
Consolidated Aid 10-3195 26,881
Additional Formula Aid 10-3196 118,525
Other State Aids 10-3XXX 130,812
Categorical Special Education Aid 10-3132 137,788 144,881
Equalization Aid 10-3176 1,885,077 1,912,590
Categorical Security Aid 10-3177 33,423 44,397
Adjustment Aid 10-3178 42,635
Categorical Transportation Aid 10-3121 31,750 28,805
SUBTOTAL 1,987,488 2,136,791 2,130,673
Adjustment for Prior Year Encumbrances 65,847
Actual Revenues (Over)/Under Expenditures -17,846
TOTAL OPERATING BUDGET 3,461,846 3,798,326 3,763,149
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 1,751
Revenues from State Sources:
Early Childhood Program Aid 20-3211 125,552
Demonstrably Effective Program Aid 20-3212 79,509
Preschool Education Aid 20-3218 100,503 103,860
TOTAL REVENUES FROM STATE SOURCES 205,061 100,503 103,860
Revenues from Federal Sources:
Title I 20-4411-4416 41,841 46,388 46,388
I.D.E.A. Part B (Handicapped) 20-4420-4429 84,495 82,587 82,587
Other 20-4XXX 20,534 18,710 15,903
TOTAL REVENUES FROM FEDERAL SOURCES 146,870 147,685 144,878
Transfers from Operating Budget-PreK 20-5200 91,198 11,124 36,995
TOTAL GRANTS AND ENTITLEMENTS 444,880 259,312 285,733
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 157,846 155,752 151,013
TOTAL REVENUES FROM LOCAL SOURCES 157,846 155,752 151,013
Revenues from State Sources:
Debt Service Aid Type II 40-3160 168,464 166,168 161,172
TOTAL LOCAL REPAYMENT OF DEBT 326,310 321,920 312,185
TOTAL REPAYMENT OF DEBT 326,310 321,920 312,185
TOTAL REVENUES/SOURCES 4,233,036 4,379,558 4,361,067
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 91,198 11,124 36,995
TOTAL REVENUES/SOURCES NET OF TRANSFERS
4,141,838 4,368,434 4,324,072
GLOUCESTER - NATIONAL PARK BORO
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,229,362 1,316,556 1,318,289
Special Education 11-2XX-100-XXX 195,510 265,268 289,974
Basic Skills/Remedial 11-230-100-XXX 31,546 90,431 70,742
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 7,040 8,100 6,950
Community Services Programs/Operations 11-800-330-XXX 4,459 3,500 4,000
Support Services:
Tuition 11-000-100-XXX 187,648 171,538 86,787
Attendance and Social Work Services 11-000-211-XXX 3,000 3,000
Health Services 11-000-213-XXX 49,079 51,832 54,577
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 216,937 223,307 216,400
Guidance 11-000-218-XXX 30,868 33,120 37,825
Child Study Teams 11-000-219-XXX 109,005 103,600 112,600
Improvement of Instructional Services 11-000-221-XXX 74,513 80,780 66,860
Educational Media Services - School Library 11-000-222-XXX 34,505 38,867 86,137
Instructional Staff Training Services 11-000-223-XXX 4,257 7,208 4,975
General Administration 11-000-230-XXX 160,563 171,611 123,500
School Administration 11-000-240-XXX 75,489 65,337 116,008
Central Svcs & Admin Info Technology 11-000-25X-XXX 63,906 66,950 70,690
Operation and Maintenance of Plant Services 11-000-26X-XXX 320,400 386,394 373,962
Student Transportation Services 11-000-270-XXX 102,487 96,500 103,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 535,758 565,500 611,591
Total Support Services Expenditures 1,965,415 2,065,544 2,067,912
TOTAL GENERAL CURRENT EXPENSE 3,433,332 3,749,399 3,757,867
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 6 2
Equipment 12-XXX-XXX-73X 11,620 6,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 16,894 42,921 5,280
TOTAL CAPITAL EXPENDITURES 28,514 48,927 5,282
OPERATING BUDGET GRAND TOTAL 3,461,846 3,798,326 3,763,149
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 1,751
Preschool Education Aid:
Instruction 20-218-100-XXX 216,750 101,627 103,855
Support Services 20-218-200-XXX 10,000 37,000
TOTAL PRESCHOOL EDUCATION AID 216,750 111,627 140,855
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 79,509
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 79,509
Total State Projects 296,259 111,627 140,855
Federal Projects:
Title I 20-XXX-XXX-XXX 41,841 46,388 46,388
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 84,495 82,587 82,587
Other Special Projects 20-XXX-XXX-XXX 20,534 18,710 15,903
Total Federal Projects 146,870 147,685 144,878
TOTAL GRANTS AND ENTITLEMENTS 444,880 259,312 285,733
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 326,310 321,920 312,185
TOTAL REPAYMENT OF DEBT 326,310 321,920 312,185
Total Expenditures 4,233,036 4,379,558 4,361,067
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 91,198 11,124 36,995
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 4,141,838 4,368,434 4,324,072
GLOUCESTER - NATIONAL PARK BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 255,531 272,772 218,191 183,191
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 781 799 805 807
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 58,924 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
GLOUCESTER - NATIONAL PARK BORO
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 10504 10926 11596 11744 12119
Total Classroom Instruction 6451 6684 7160 7160 7347
Classroom-Salaries and Benefits 6032 6319 6750 6754 6920
Classroom-General Supplies and Textbooks 292 279 278 276 355
Classroom-Purchased Services and Other 127 87 132 129 72
Total Support Services 1729 1911 1882 2002 2217
Support Services-Salaries and Benefits 958 1085 1084 1106 1215
Total Administrative Costs 1128 1119 1145 1137 1129
Administration-Salaries and Benefits 684 713 689 690 461
Total Operations and Maintenance of Plant 1152 1164 1359 1397 1379
Operations & Maintenance of Plant-Salary & Ben. 581 594 637 639 633
Total Food Services Costs 0 0
Total Extracurricular Costs 18 29 36 33 29
Total Equipment Costs 14 38 20 20 0
Employee Benefits as a % of Salaries 20.7 24.9 25.3 25.7 29.7
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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.
GLOUCESTER - NATIONAL PARK BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 09-10 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
GLOUCESTER - NATIONAL PARK BORO
Shared Services -- Description of Shared Services
_________________________________________________
Business Services: the district shares a School Business Administrator/
Board Secretary as well as payroll and accounts payable staff
through Gateway Regional High School at a cost of $55,000 for
2007-08, $57,200 for 2008-09 and $60,365 for 2009-10.
Curriculum: the district is in a Curriculum Consortium with the
districts of Gateway Regional, Wenonah, Westville and Woodbury
Heights which share a curriculum coordinator and clerical staff.
The cost to the district for this shared service was $27,501 in
2008-09 and $28,430 for 2009-10. Westville School district is the
LEA.
Child Study Team: the district shares the cost of a Child Study Team
through Gateway Regional High School for a director, psychologists,
social workers, clerical staff and any other special education
related services/specialists with the districts of Wenonah,
Westville and Woodbury Heights. The 2008-09 cost is $87,500 and
$91,950 for 2009-10.
Food Services: the district has a contract with Sodexho Inc. &
Affiliates through Gateway Regional High School for breakfast
and lunch services.
Transportation: the district contracts with Gateway Regional High
School for bussing services as often as possible for optimal
cost saving measures working with the other Gateway Group
constituent districts to share routes for special education
needs.
Health Benefits: the district belongs to the GRINSPEC Trust for
medical, prescription and dental coverage aligning itself with
a large number of districts to get better rates.
Property Insurance: the district belongs to the Gloucester,
Cumberland, Salem School District Joint Insurance Fund to get
better pricing for property, legal liability and workers comp
insurance.
GLOUCESTER - NATIONAL PARK BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,593,974 (A)
Estimated Net Taxable Valuation (as of 03/05/2009 ) 98,450,676 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.6191 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,744,987 (D)
Estimated Net Taxable Valuation (as of 03/05/2009 ) 98,450,676 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.7724 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,593,974 (G)
Estimated Equalized Valuation (as of 03/05/2009 ) 189,654,615 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8405 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,744,987 (J)
Estimated Equalized Valuation (as of 03/05/2009 ) 189,654,615 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.9201 (L)
GLOUCESTER - NATIONAL PARK BORO
17. Salaries and Benefits of Certain District Employees
Name Raymond Bider
Job Title Superintendent
Base Annual Salary 109,849
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2004
Ending Date of Contract 07/01/2009
Annual Work Days 243
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,408
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 6,000
Description of:
Buyback of Sick Days as per teachers contract - upon
Buyback of Vac. Days retirement - maximum 80 days @ $75/day
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
GLOUCESTER - NATIONAL PARK BORO
17. Salaries and Benefits of Certain District Employees
Name James Conaway
Job Title Other
social studies teacher
Base Annual Salary 93,062
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 200
Annual Vacation Days 0
Annual Sick Days 13
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 750
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 6,000
Description of:
Buyback of Sick Days as per teachers contract - upon
Buyback of Vac. Days retirement - maximum 80 days at $75/
Buyback of Personal Days day
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
GLOUCESTER - NATIONAL PARK BORO
17. Salaries and Benefits of Certain District Employees
Name Judy Herbst
Job Title Other
6th grade teacher
Base Annual Salary 92,905
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 200
Annual Vacation Days 0
Annual Sick Days 13
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 750
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 6,000
Description of:
Buyback of Sick Days as per teachers contract - upon
Buyback of Vac. Days retirement - maximum 80 days at $75/
Buyback of Personal Days day
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
GLOUCESTER - NATIONAL PARK BORO
17. Salaries and Benefits of Certain District Employees
Name Shared Service Agreement
Job Title Business Administrator
Base Annual Salary 0
FTE
Shared with Another District? Y
District Name GATEWAY REGIONAL
Job Description in other district
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 0
Annual Vacation Days 0
Annual Sick Days 0
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments shared service with Gateway Regional
High School for School Business Admin/
Board Secy, payroll & accounts payable
staff - purchased service cost $57,200