03/17/2011 GLOUCESTER - WOODBURY CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1330 1295 1285
Pupils on Roll - Special Full-Time 255 241 246
Pupils on Roll - Special Shared-Time 3 6
Subtotal - Pupils On Roll 1588 1542 1531
Private School Placements 15 15 16
Pupils Sent to Other Districts-Reg Prog 1 1 2
Pupils Sent to Other Dists-Spec Ed Prog 19 13 12
Pupils Received 19 18 6
Pupils in State Facilities 3 2 2
GLOUCESTER - WOODBURY CITY
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 358,842 431,141
Revenues from Local Sources:
Local Tax Levy 10-1210 10,633,191 10,944,106 11,162,988
Tuition 10-1300 211,427 50,000 66,000
Interest Earned on Capital Reserve Funds 10-1XXX 169 400 500
Unrestricted Miscellaneous Revenues 10-1XXX 44,423 40,000 30,000
SUBTOTAL 10,889,210 11,034,506 11,259,488
Revenues from State Sources:
Extraordinary Aid 10-3131 93,373 60,000 60,000
Other State Aids 10-3XXX 256,913
Categorical Special Education Aid 10-3132 807,195 807,195 807,195
Equalization Aid 10-3176 8,077,632 9,963,631 10,195,751
Categorical Security Aid 10-3177 269,194
Categorical Transportation Aid 10-3121 164,912
SUBTOTAL 9,669,219 10,830,826 11,062,946
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 90,194 55,233 49,000
Equalization Aid - ARRA ESF 16-4520 1,826,316
Equalization Aid - ARRA GSF 17-4521 70,699
Education Jobs Fund 18-4522 152,149 243,223
SUBTOTAL 1,987,209 207,382 292,223
Adjustment for Prior Year Encumbrances 768,910
Actual Revenues (Over)/Under Expenditures 33,420
TOTAL OPERATING BUDGET 22,579,058 23,200,466 23,045,798
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 889
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 6,450 6,112
Preschool Education Aid 20-3218 324,631 365,855 313,590
Other Restricted Entitlements 20-32XX 777 5,536
TOTAL REVENUES FROM STATE SOURCES 325,408 377,841 319,702
Revenues from Federal Sources:
Title I 20-4411-4416 940,766 734,474 603,188
Title II 20-4451-4455 135,159 106,081
Title IV 20-4471-4474 10,796
I.D.E.A. Part B (Handicapped) 20-4420-4429 378,447 485,433 414,695
Other 20-4XXX 272,559 166,665 166,665
TOTAL REVENUES FROM FEDERAL SOURCES 1,591,772 1,532,527 1,290,629
TOTAL GRANTS AND ENTITLEMENTS 1,918,069 1,910,368 1,610,331
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 819,658 363,504
Transfers from Other Funds 40-5200 872,607
Revenues from Local Sources:
Local Tax Levy 40-1210 595,257 834,197 1,364,184
TOTAL REVENUES FROM LOCAL SOURCES 595,257 834,197 1,364,184
Revenues from State Sources:
Debt Service Aid Type II 40-3160 228,446 193,218 193,722
TOTAL LOCAL REPAYMENT OF DEBT 1,696,310 1,847,073 1,921,410
Actual Revenues (Over)/Under Expenditures 98,250
TOTAL REPAYMENT OF DEBT 1,794,560 1,847,073 1,921,410
TOTAL REVENUES/SOURCES 26,291,687 26,957,907 26,577,539
GLOUCESTER - WOODBURY CITY
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 7,124,772 7,559,728 7,396,751
Special Education 11-2XX-100-XXX 1,524,872 1,626,862 1,735,593
Basic Skills/Remedial 11-230-100-XXX 575,787 345,575 350,287
Bilingual Education 11-240-100-XXX 50,130 53,866 54,463
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 167,171 165,457 166,801
School Sponsored Athletics 11-402-100-XXX 377,885 399,055 380,708
Other Instructional Programs 11-4XX-100-XXX 50,507 63,901
Before/After School Programs 11-421-XXX-XXX 42,206 64,500 40,680
Summer School 11-422-XXX-XXX 25,350 58,750 58,608
Alternative Education Programs - Instructional 11-423-XXX-XXX 55,130 40,482 64,995
Other Supplemental/At-Risk Programs 11-424-XXX-XXX 14,565 23,125 23,125
Support Services:
Tuition 11-000-100-XXX 1,493,803 1,464,487 1,321,699
Attendance and Social Work Services 11-000-211-XXX 29,370 35,269 27,673
Health Services 11-000-213-XXX 246,695 272,636 268,706
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 340,069 401,906 426,603
Guidance 11-000-218-XXX 646,203 677,349 675,150
Child Study Teams 11-000-219-XXX 515,016 595,183 559,333
Improvement of Instructional Services 11-000-221-XXX 148,464 145,700 213,495
Educational Media Services - School Library 11-000-222-XXX 194,478 194,473 186,581
Instructional Staff Training Services 11-000-223-XXX 109,549 86,049 133,050
General Administration 11-000-230-XXX 543,022 636,384 573,416
School Administration 11-000-240-XXX 909,251 961,017 937,364
Central Svcs & Admin Info Technology 11-000-25X-XXX 416,991 427,095 442,092
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,881,515 2,228,575 1,828,867
Student Transportation Services 11-000-270-XXX 554,373 625,385 600,781
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,375,455 3,639,359 3,941,720
Total Support Services Expenditures 11,404,254 12,390,867 12,136,530
TOTAL GENERAL CURRENT EXPENSE 21,362,122 22,778,774 22,472,442
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 400 500
Equipment 12-XXX-XXX-73X 170,206 111,887 7,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 1,046,730 309,405 565,856
TOTAL CAPITAL EXPENDITURES 1,216,936 421,692 573,356
OPERATING BUDGET GRAND TOTAL 22,579,058 23,200,466 23,045,798
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 889
Preschool Education Aid:
Instruction 20-218-100-XXX 324,631 340,305 319,702
Support Services 20-218-200-XXX 32,000
TOTAL PRESCHOOL EDUCATION AID 324,631 372,305 319,702
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 623 651
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 3,113
Nonpublic Nursing Services 20-XXX-XXX-XXX 154 772
Other Special Projects 20-XXX-XXX-XXX 1,000
Total State Projects 325,408 377,841 319,702
Federal Projects:
Title I 20-XXX-XXX-XXX 940,766 734,474 603,188
Title II 20-XXX-XXX-XXX 135,159 106,081
Title IV 20-XXX-XXX-XXX 10,796
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 378,447 485,433 414,695
Other Special Projects 20-XXX-XXX-XXX 272,559 166,665 166,665
Total Federal Projects 1,591,772 1,532,527 1,290,629
TOTAL GRANTS AND ENTITLEMENTS 1,918,069 1,910,368 1,610,331
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,794,560 1,847,073 1,921,410
TOTAL REPAYMENT OF DEBT 1,794,560 1,847,073 1,921,410
Total Expenditures 26,291,687 26,957,907 26,577,539
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 26,291,687 26,957,907 26,577,539
GLOUCESTER - WOODBURY CITY
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 765,155 482,754 482,754 448,631
Repayment of Debt 920,682 822,432 363,504 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 64,630 313,060 313,460 313,960
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 682,092 755,860 397,018 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 100,000 0 0 0
Restricted for Repayment of Debt 0 0 0 0
GLOUCESTER - WOODBURY CITY
Advertised Per Pupil Cost Calculations
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12244 11318 12418 13685 13631
Total Classroom Instruction 7039 7582 7567 8141 8253
Classroom-Salaries and Benefits 6536 7016 7022 7496 7674
Classroom-General Supplies and Textbooks 284 310 271 356 344
Classroom-Purchased Services and Other 219 257 275 289 235
Total Support Services 1986 1725 1780 1918 2026
Support Services-Salaries and Benefits 1724 1550 1607 1721 1858
Total Administrative Costs 1541 1415 1430 1574 1546
Administration-Salaries and Benefits 1105 1161 1161 1260 1255
Legal Costs 0 4 14 16 15
Total Operations and Maintenance of Plant 1224 1320 1224 1582 1336
Operations & Maintenance of Plant-Salary & Ben. 594 627 614 651 658
Total Food Services Costs 0 0 0 0 0
Total Extracurricular Costs 435 413 390 442 435
Total Equipment Costs 142 108 22 73 5
Employee Benefits as a % of Salaries 24.2 24.8 25.8 25.8 27.4
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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 - WOODBURY CITY
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 11-12 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
GLOUCESTER - WOODBURY CITY
Shared Services -- Description of Shared Services
_________________________________________________
Participation in shared services provides the district with substantial
cost savings. New in 2011, Woodbury has been sharing the services of our
Speech, Occupational Therapist and Evaluation and Research Coordinator
positions with other local school districts. We continue to utilize some
services from the City of Woodbury for tree maintenance and the use of
the city's gasoline pumps. The District utilizes shared services with the
Gloucester County Special Services School District, such as contracted
Transportation, Nonpublic Administrative Services, PT services and
professional development. The District also contracts with Gateway School
District for Transportation Services and vehicle maintenance services.
Additionally, the district joins with other school districts for the
bidding and purchase of copy paper. The ACES and ACT programs are used
for the bidding and purchase of utilities and telephone services through
Sterling High School for matters that can not be handled in house. Lastly
the school district is a member of the School Alliance Insurance Fund
which creates an insurance pool for property and liability insurance and
automobile insurance.
GLOUCESTER - WOODBURY CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,053,547 (A)
Estimated Net Taxable Valuation (as of 01/14/2011 ) 374,110,986 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 2.9546 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,152,738 (D)
Estimated Net Taxable Valuation (as of 01/14/2011 ) 374,110,986 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 3.2484 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 11,053,547 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 682,739,922 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.6190 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 12,152,738 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 682,739,922 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 1.7800 (L)
GLOUCESTER - WOODBURY CITY
17. Salaries and Benefits of Certain District Employees
Name Joseph Jones III
Job Title Superintendent
Base Annual Salary 155,210
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2013
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,080
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 3,500
Retirement Plans 7,761
Post-Employment Benefits 21,500
Description of:
Buyback of Sick Days Established max per contract
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 3,234
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days 1 week of vacation
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
GLOUCESTER - WOODBURY CITY
17. Salaries and Benefits of Certain District Employees
Name Kara L. Huber
Job Title Business Administrator
Base Annual Salary 105,060
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,665
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
GLOUCESTER - WOODBURY CITY
17. Salaries and Benefits of Certain District Employees
Name Charles Alter
Job Title Other
Facilites Director
Base Annual Salary 100,715
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
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
GLOUCESTER - WOODBURY CITY
17. Salaries and Benefits of Certain District Employees
Name Ian Gordon
Job Title Information Technology
Technology Coordinator
Base Annual Salary 86,475
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 260
Annual Vacation Days 15
Annual Sick Days 12
Annual Personal Days 3
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 1,297
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