03/30/2009 GLOUCESTER - WESTVILLE BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 285 297 306
Pupils on Roll - Special Full-Time 68 39 40
Private School Placements 1
Pupils Sent to Other Dists-Spec Ed Prog 3 2 3
Pupils Received 12 12 11
GLOUCESTER - WESTVILLE BORO
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 143,239 294,837
Revenues from Local Sources:
Local Tax Levy 10-1210 1,710,375 1,635,551 1,700,973
Tuition 10-1300 138,356 161,000 136,500
Interest Earned on Capital Reserve Funds 10-1XXX 2,839 100 100
Unrestricted Miscellaneous Revenues 10-1XXX 64,133 25,100 9,931
SUBTOTAL 1,915,703 1,821,751 1,847,504
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 1,207,606
Transportation Aid 10-3120 44,252
Special Education Aid 10-3130 265,441
Bilingual Education 10-3140 4,636
Stabilization Aid 10-3171 318,870
Extraordinary Aid 10-3131 4,286 8,380 3,000
Consolidated Aid 10-3195 37,085
Additional Formula Aid 10-3196 133,972
Other State Aids 10-3XXX 167,888
Categorical Special Education Aid 10-3132 149,066 144,881
Equalization Aid 10-3176 2,147,608 2,004,391
Categorical Security Aid 10-3177 63,001 64,915
Adjustment Aid 10-3178 105,965 252,045
Categorical Transportation Aid 10-3121 16,623 16,031
SUBTOTAL 2,184,036 2,490,643 2,485,263
Adjustment for Prior Year Encumbrances 97,688
Actual Revenues (Over)/Under Expenditures -209,712
TOTAL OPERATING BUDGET 3,890,027 4,553,321 4,627,604
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 196,970
Demonstrably Effective Program Aid 20-3212 125,016
Preschool Education Aid 20-3218 120,160 120,351
Other Restricted Entitlements 20-32XX 62,360
TOTAL REVENUES FROM STATE SOURCES 384,346 120,160 120,351
Revenues from Federal Sources:
Title I 20-4411-4416 55,446 82,231 69,896
I.D.E.A. Part B (Handicapped) 20-4420-4429 75,967 99,870 84,890
Other 20-4XXX 26,999 23,829 18,439
TOTAL REVENUES FROM FEDERAL SOURCES 158,412 205,930 173,225
Transfers from Operating Budget-PreK 20-5200 68,040 82,383
TOTAL GRANTS AND ENTITLEMENTS 542,758 394,130 375,959
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 142,677 141,003 136,076
TOTAL REVENUES FROM LOCAL SOURCES 142,677 141,003 136,076
Revenues from State Sources:
Debt Service Aid Type II 40-3160 70,768 69,977 66,136
TOTAL LOCAL REPAYMENT OF DEBT 213,445 210,980 202,212
TOTAL REPAYMENT OF DEBT 213,445 210,980 202,212
TOTAL REVENUES/SOURCES 4,646,230 5,158,431 5,205,775
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 68,040 82,383
TOTAL REVENUES/SOURCES NET OF TRANSFERS
4,646,230 5,090,391 5,123,392
GLOUCESTER - WESTVILLE 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 1,301,542 1,617,849 1,541,146
Special Education 11-2XX-100-XXX 455,627 528,962 537,966
Basic Skills/Remedial 11-230-100-XXX 149,447 225,444 286,511
Bilingual Education 11-240-100-XXX 5,684 5,500 5,700
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 16,094 22,070 23,900
Support Services:
Tuition 11-000-100-XXX 67,008 94,220 115,647
Attendance and Social Work Services 11-000-211-XXX 2,500 5,000 5,500
Health Services 11-000-213-XXX 59,142 63,943 69,058
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 120,981 145,268 154,485
Child Study Teams 11-000-219-XXX 199,482 212,895 232,534
Improvement of Instructional Services 11-000-221-XXX 30,652 37,521 38,430
Educational Media Services - School Library 11-000-222-XXX 42,921 45,571 47,095
Instructional Staff Training Services 11-000-223-XXX 7,496 8,950 8,500
General Administration 11-000-230-XXX 201,328 242,973 231,442
School Administration 11-000-240-XXX 124,340 133,034 137,597
Central Svcs & Admin Info Technology 11-000-25X-XXX 98,617 106,055 110,903
Operation and Maintenance of Plant Services 11-000-26X-XXX 294,746 333,256 340,468
Student Transportation Services 11-000-270-XXX 80,278 92,500 93,900
Personal Services - Employee Benefits 11-XXX-XXX-2XX 539,134 587,210 622,605
Total Support Services Expenditures 1,868,625 2,108,396 2,208,164
TOTAL GENERAL CURRENT EXPENSE 3,797,019 4,508,221 4,603,387
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 65,713
Interest Earned on Capital Reserve 10-604 100 100
Facilities Acquisition and Construction Services 12-000-4XX-XXX 27,295 45,000 24,117
TOTAL CAPITAL EXPENDITURES 93,008 45,100 24,217
OPERATING BUDGET GRAND TOTAL 3,890,027 4,553,321 4,627,604
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-218-100-XXX 196,970 166,400 174,107
Preschool Education Aid:
Support Services 20-218-200-XXX 21,800 28,627
TOTAL PRESCHOOL EDUCATION AID 196,970 188,200 202,734
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 125,016
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 125,016
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 62,360
Total State Projects 384,346 188,200 202,734
Federal Projects:
Title I 20-XXX-XXX-XXX 55,446 82,231 69,896
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 75,967 99,870 84,890
Other Special Projects 20-XXX-XXX-XXX 26,999 23,829 18,439
Total Federal Projects 158,412 205,930 173,225
TOTAL GRANTS AND ENTITLEMENTS 542,758 394,130 375,959
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 213,445 210,980 202,212
TOTAL REPAYMENT OF DEBT 213,445 210,980 202,212
Total Expenditures 4,646,230 5,158,431 5,205,775
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930 68,040 82,383
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
TOTAL EXPENDITURES NET OF TRANSFERS 4,646,230 5,090,391 5,123,392
GLOUCESTER - WESTVILLE 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 261,684 328,722 257,449 250,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 0 68,552 68,652 68,752
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 232,679 359,354 287,388 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 - WESTVILLE 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 10045 12134 12069 13219 13047
Total Classroom Instruction 6611 8090 7975 8757 8562
Classroom-Salaries and Benefits 6256 7634 7539 8137 8218
Classroom-General Supplies and Textbooks 350 446 391 569 289
Classroom-Purchased Services and Other 5 11 46 51 55
Total Support Services 1381 1545 1569 1693 1762
Support Services-Salaries and Benefits 764 787 804 869 890
Total Administrative Costs 1273 1473 1480 1626 1585
Administration-Salaries and Benefits 927 1067 1053 1121 1130
Total Operations and Maintenance of Plant 739 967 977 1070 1060
Operations & Maintenance of Plant-Salary & Ben. 321 402 427 457 433
Total Food Services Costs 0 0
Total Extracurricular Costs 40 59 68 73 78
Total Equipment Costs 0 0
Employee Benefits as a % of Salaries 18.2 19.8 21.3 20.6 21.3
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 - WESTVILLE BORO
Shared Services -- Description of Shared Services
_________________________________________________
Business Services: the district shares a School Business Administrator/
Board Secretary and payroll staff through Gateway Regional High
School at a cost of $47,000 for 2007-08, $48,880 for 2008-09 and
$51,720 for 2009-10.
Curriculum: Westville is the LEA for a Curriculum Consortium with the
districts of Gateway Regional, National Park, Wenonah 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.
Child Study Team: the district shares the cost of a Child Study Team
Director, psychologists, soical workers, clerical staff and any
other special education related services/specialists with the
districts of National Park, Wenonah and Woodbury Heights at a
cost of $87,500 in 2008-09 and $91,950 for 2009-10.
Food Services: the district has a contract with Sodexo 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 State Health Benefit
Plan for medical and prescription and the GRINPEC Trust for dental
coverage. By being grouped with a larger number of districts, we
are able to get better rates.
Property Insurance: the district belongs to the Gloucester, Cumberland,
Salem School Districts Joint Insurance Fund to get better pricing
for property, legal liability and workers compensation insurance.
GLOUCESTER - WESTVILLE BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,668,262 (A)
Estimated Net Taxable Valuation (as of 03/05/2009 ) 161,856,123 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.0307 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,806,802 (D)
Estimated Net Taxable Valuation (as of 03/05/2009 ) 161,856,123 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.1163 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,668,262 (G)
Estimated Equalized Valuation (as of 03/05/2009 ) 290,464,342 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.5743 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,806,802 (J)
Estimated Equalized Valuation (as of 03/05/2009 ) 290,464,342 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.6220 (L)
GLOUCESTER - WESTVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name Shannon Whalen
Job Title Superintendent
Base Annual Salary 113,017
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2006
Ending Date of Contract 07/01/2011
Annual Work Days 238
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 2,423
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 1,159
Life Insurance 0
Other Insurances 3,040
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 - WESTVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name Renee Egan
Job Title Other
Base Annual Salary 93,266
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 238
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 1,039
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 1,159
Life Insurance 0
Other Insurances 2,795
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 - WESTVILLE BORO
17. Salaries and Benefits of Certain District Employees
Name Deborah Wilson
Job Title Other
Base Annual Salary 85,000
FTE 1
Shared with Another District? Y
District Name GATEWAY REGIONAL
Job Description in other district Curriculum Coordinator
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 238
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 2,019
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 1,159
Life Insurance 0
Other Insurances 1,639
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 also shared with: #3490 National
Park; #5590 Wenonah; #5870 Wdby
Heights school districts
GLOUCESTER - WESTVILLE 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
Administrator/Bd. Secy and payroll
staff - purchased svc cost $48,880