03/25/2009 ATLANTIC - ESTELL MANOR CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 208 198 191
Pupils on Roll - Special Full-Time 13 15 15
Private School Placements 1 1 1
Pupils Sent to Other Districts-Reg Prog 84 85 83
Pupils Sent to Other Dists-Spec Ed Prog 16 15 17
ATLANTIC - ESTELL MANOR CITY
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 24,500 151,125
Withdrawal from Cap Res-for Local Share 10-307 17,750 57,991
Transfers from Other Funds 10-5200 725
Revenues from Local Sources:
Local Tax Levy 10-1210 1,910,204 1,945,338 2,023,152
Interest Earned on Capital Reserve Funds 10-1XXX 3,068 800
Unrestricted Miscellaneous Revenues 10-1XXX 17,040 19,870 8,500
SUBTOTAL 1,930,312 1,965,208 2,032,452
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,486,698
Transportation Aid 10-3120 141,579
Special Education Aid 10-3130 214,603
Extraordinary Aid 10-3131 5,012
Consolidated Aid 10-3195 35,549
Additional Formula Aid 10-3196 115,462
Categorical Special Education Aid 10-3132 159,133 159,673
Equalization Aid 10-3176 1,537,468 1,526,227
Categorical Security Aid 10-3177 22,483 28,197
Adjustment Aid 10-3178 244,741 219,323
Categorical Transportation Aid 10-3121 113,442 143,847
SUBTOTAL 1,993,891 2,082,279 2,077,267
Adjustment for Prior Year Encumbrances 183,618
Actual Revenues (Over)/Under Expenditures -170,426
TOTAL OPERATING BUDGET 3,754,502 4,273,355 4,318,835
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Instructional Supplement Aid 20-3214 19,128
Other Restricted Entitlements 20-32XX 24,000
TOTAL REVENUES FROM STATE SOURCES 43,128
Revenues from Federal Sources:
Title I 20-4411-4416 25,170 25,170 12,392
I.D.E.A. Part B (Handicapped) 20-4420-4429 75,535 74,604 75,000
Other 20-4XXX 35,192 36,104 29,603
TOTAL REVENUES FROM FEDERAL SOURCES 135,897 135,878 116,995
TOTAL GRANTS AND ENTITLEMENTS 179,025 135,878 116,995
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 2
Revenues from Local Sources:
Local Tax Levy 40-1210 180,666 142,558 138,456
TOTAL REVENUES FROM LOCAL SOURCES 180,666 142,558 138,456
Revenues from State Sources:
Debt Service Aid Type II 40-3160 92,965
TOTAL LOCAL REPAYMENT OF DEBT 273,631 142,558 138,458
Actual Revenues (Over)/Under Expenditures -7,494
TOTAL REPAYMENT OF DEBT 266,137 142,558 138,458
TOTAL REVENUES/SOURCES 4,199,664 4,551,791 4,574,288
ATLANTIC - ESTELL MANOR CITY
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 995,468 1,116,337 914,669
Special Education 11-2XX-100-XXX 120,487 142,950 139,277
Basic Skills/Remedial 11-230-100-XXX 32,499 48,100 49,400
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 6,067 6,500 3,000
School Sponsored Athletics 11-402-100-XXX 14,869 7,500 4,000
Support Services:
Tuition 11-000-100-XXX 881,783 1,223,783 1,534,160
Attendance and Social Work Services 11-000-211-XXX 21,403 19,392 19,995
Health Services 11-000-213-XXX 63,282 61,750 63,306
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 51,546 58,970 56,507
Guidance 11-000-218-XXX 15,056 25,250 27,654
Child Study Teams 11-000-219-XXX 92,390 106,873 87,439
Educational Media Services - School Library 11-000-222-XXX 19,529 17,820 16,139
Instructional Staff Training Services 11-000-223-XXX 274 4,174 2,800
General Administration 11-000-230-XXX 67,654 77,758 72,719
School Administration 11-000-240-XXX 106,314 111,900 111,049
Central Svcs & Admin Info Technology 11-000-25X-XXX 109,422 127,074 112,534
Operation and Maintenance of Plant Services 11-000-26X-XXX 426,856 385,669 321,634
Student Transportation Services 11-000-270-XXX 259,451 293,069 298,058
Personal Services - Employee Benefits 11-XXX-XXX-2XX 419,061 405,936 419,704
Food Services 11-000-310-XXX 22,090 14,800 6,000
Total Support Services Expenditures 2,556,111 2,934,218 3,149,698
TOTAL GENERAL CURRENT EXPENSE 3,725,501 4,255,605 4,260,044
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 800
Equipment 12-XXX-XXX-73X 29,001
Facilities Acquisition and Construction Services 12-000-4XX-XXX 17,750 57,991
TOTAL CAPITAL EXPENDITURES 29,001 17,750 58,791
OPERATING BUDGET GRAND TOTAL 3,754,502 4,273,355 4,318,835
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-214-100-XXX 19,128
TOTAL INSTRUCTIONAL SUPPLEMENT AID 19,128
Other State Projects:
Instruction 20-217-100-XXX 24,000
TOTAL TARA USED TO SUPPORT PROGRAMS 24,000
Total State Projects 43,128
Federal Projects:
Title I 20-XXX-XXX-XXX 25,170 25,170 12,392
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 75,535 74,604 75,000
Other Special Projects 20-XXX-XXX-XXX 35,192 36,104 29,603
Total Federal Projects 135,897 135,878 116,995
TOTAL GRANTS AND ENTITLEMENTS 179,025 135,878 116,995
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 266,137 142,558 138,458
TOTAL REPAYMENT OF DEBT 266,137 142,558 138,458
Total Expenditures 4,199,664 4,551,791 4,574,288
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 4,199,664 4,551,791 4,574,288
ATLANTIC - ESTELL MANOR CITY
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 290,803 272,700 248,200 100,000
Repayment of Debt -7,492 2 2 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 67,392 90,459 72,709 15,518
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 21,081 2,925 2,925 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
ATLANTIC - ESTELL MANOR CITY
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 11157 11573 11545 12858 11858
Total Classroom Instruction 6396 6394 6656 7388 6626
Classroom-Salaries and Benefits 6088 6160 6427 7044 6385
Classroom-General Supplies and Textbooks 273 179 189 301 207
Classroom-Purchased Services and Other 35 55 40 44 34
Total Support Services 1330 1406 1429 1617 1613
Support Services-Salaries and Benefits 1141 1199 1252 1327 1448
Total Administrative Costs 1583 1509 1603 1726 1708
Administration-Salaries and Benefits 1351 1278 1272 1349 1412
Total Operations and Maintenance of Plant 1718 2050 1708 1968 1845
Operations & Maintenance of Plant-Salary & Ben. 779 778 818 887 973
Total Food Services Costs 68 98 66 69 29
Total Extracurricular Costs 48 101 69 73 35
Total Equipment Costs 0 129 0 0 0
Employee Benefits as a % of Salaries 23.0 24.3 20.6 21.6 24.7
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.
ATLANTIC - ESTELL MANOR CITY
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
ATLANTIC - ESTELL MANOR CITY
Shared Services -- Description of Shared Services
_________________________________________________
See Attached List
ATLANTIC - ESTELL MANOR CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,023,152 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 117,781,465 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.7177 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,161,608 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 117,781,465 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.8353 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,023,152 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 223,646,660 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.9046 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,161,608 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 223,646,660 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.9665 (L)
ATLANTIC - ESTELL MANOR CITY
17. Salaries and Benefits of Certain District Employees
Name John Cressey
Job Title Superintendent
Principal
Base Annual Salary 113,285
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 233
Annual Vacation Days 12
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 10
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,779
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 48,583
Description of:
Buyback of Sick Days CURRENT PER DIEM X 1/3 OF ACCUM SICK
Buyback of Vac. Days DAYS - SAME AS TEACHERS HIRED BEFORE
Buyback of Personal Days 2000 - TEACHER AFTER 2000 MAX $20,000
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
ATLANTIC - ESTELL MANOR CITY
17. Salaries and Benefits of Certain District Employees
Name I.Elizabeth Edwards
Job Title Business Administrator
Base Annual Salary 82,160
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 237
Annual Vacation Days 10
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 10
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,372
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 NOT APPLICABLE
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