03/30/2009 GLOUCESTER - SWEDESBORO-WOOLWICH
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1298 1272 1444
Pupils on Roll - Special Full-Time 221 310 333
Private School Placements 4 5 10
Pupils Sent to Other Districts-Reg Prog 1 1 1
Pupils Sent to Other Dists-Spec Ed Prog 3 5 4
Pupils Received 4
GLOUCESTER - SWEDESBORO-WOOLWICH
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,223,353 1,606,465
Transfers from Other Funds 10-5200 337
Revenues from Local Sources:
Local Tax Levy 10-1210 9,210,189 10,321,781 10,840,502
Tuition 10-1300 12,443 7,353
Interest Earned on Capital Reserve Funds 10-1XXX 288 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 840,581 120,000 152,000
SUBTOTAL 10,063,501 10,449,184 10,992,552
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,830,698
Transportation Aid 10-3120 142,336
Special Education Aid 10-3130 684,156
Extraordinary Aid 10-3131 17,314 52,929 20,000
Consolidated Aid 10-3195 98,309
Additional Formula Aid 10-3196 247,888
Other State Aids 10-3XXX 696,017
Categorical Special Education Aid 10-3132 841,439 893,434
Equalization Aid 10-3176 4,410,327 4,410,119
Categorical Security Aid 10-3177 121,031 131,065
Categorical Transportation Aid 10-3121 425,168 653,245
SUBTOTAL 4,716,718 5,850,894 6,107,863
Adjustment for Prior Year Encumbrances 126,458
Actual Revenues (Over)/Under Expenditures -709,723
TOTAL OPERATING BUDGET 14,070,833 17,649,889 18,706,880
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 572
Revenues from State Sources:
Demonstrably Effective Program Aid 20-3212 142,776
Instructional Supplement Aid 20-3214 34,371
TOTAL REVENUES FROM STATE SOURCES 177,147
Revenues from Federal Sources:
Title I 20-4411-4416 52,553 55,673 55,673
I.D.E.A. Part B (Handicapped) 20-4420-4429 237,680 260,972 260,972
Other 20-4XXX 43,576 30,000 30,045
TOTAL REVENUES FROM FEDERAL SOURCES 333,809 346,645 346,690
TOTAL GRANTS AND ENTITLEMENTS 511,528 346,645 346,690
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 50,000 21,927
Transfers from Other Funds 40-5200 685,000
Revenues from Local Sources:
Local Tax Levy 40-1210 488,535 2,384,573 2,718,046
Miscellaneous 40-1XXX 3,433
TOTAL REVENUES FROM LOCAL SOURCES 491,968 2,384,573 2,718,046
Revenues from State Sources:
Debt Service Aid Type II 40-3160 472,441 707,193 808,180
TOTAL LOCAL REPAYMENT OF DEBT 1,649,409 3,141,766 3,548,153
Actual Revenues (Over)/Under Expenditures 526,474
TOTAL REPAYMENT OF DEBT 2,175,883 3,141,766 3,548,153
TOTAL REVENUES/SOURCES 16,758,244 21,138,300 22,601,723
GLOUCESTER - SWEDESBORO-WOOLWICH
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 4,380,747 4,837,964 5,293,843
Special Education 11-2XX-100-XXX 1,851,332 2,161,735 2,302,563
Basic Skills/Remedial 11-230-100-XXX 106,202 400,738 328,424
Bilingual Education 11-240-100-XXX 23,050 24,587 25,733
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 11,279 16,100 24,550
Community Services Programs/Operations 11-800-330-XXX 18,041 43,760 54,260
Support Services:
Tuition 11-000-100-XXX 178,481 347,492 493,678
Attendance and Social Work Services 11-000-211-XXX 195 305 200
Health Services 11-000-213-XXX 187,838 226,141 233,185
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 463,698 750,308 738,484
Guidance 11-000-218-XXX 162,315 166,384 167,936
Child Study Teams 11-000-219-XXX 442,110 505,137 535,280
Improvement of Instructional Services 11-000-221-XXX 62,636 75,000 78,563
Educational Media Services - School Library 11-000-222-XXX 136,664 143,488 159,951
Instructional Staff Training Services 11-000-223-XXX 59,492 95,000 97,500
General Administration 11-000-230-XXX 477,010 626,267 624,922
School Administration 11-000-240-XXX 463,046 542,267 567,448
Central Svcs & Admin Info Technology 11-000-25X-XXX 366,133 399,592 412,304
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,347,392 2,064,095 1,952,037
Student Transportation Services 11-000-270-XXX 884,382 1,305,339 1,547,698
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,448,790 2,872,996 3,048,271
Total Support Services Expenditures 7,680,182 10,119,811 10,657,457
TOTAL GENERAL CURRENT EXPENSE 14,070,833 17,604,695 18,686,830
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 50 50
Equipment 12-XXX-XXX-73X 45,144 20,000
TOTAL CAPITAL EXPENDITURES 45,194 20,050
OPERATING BUDGET GRAND TOTAL 14,070,833 17,649,889 18,706,880
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 572
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 142,776
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 142,776
Instructional Supplement Aid:
Instruction 20-214-100-XXX 34,371
TOTAL INSTRUCTIONAL SUPPLEMENT AID 34,371
Total State Projects 177,147
Federal Projects:
Title I 20-XXX-XXX-XXX 52,553 55,673 55,673
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 237,680 260,972 260,972
Other Special Projects 20-XXX-XXX-XXX 43,576 30,000 30,045
Total Federal Projects 333,809 346,645 346,690
TOTAL GRANTS AND ENTITLEMENTS 511,528 346,645 346,690
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 2,175,883 3,141,766 3,548,153
TOTAL REPAYMENT OF DEBT 2,175,883 3,141,766 3,548,153
Total Expenditures 16,758,244 21,138,300 22,601,723
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 16,758,244 21,138,300 22,601,723
GLOUCESTER - SWEDESBORO-WOOLWICH
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 387,663 795,998 659,505 349,892
Repayment of Debt 548,401 21,927 21,927 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 8,623 8,911 8,961 9,011
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 1,774,413 2,036,705 1,296,852 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 - SWEDESBORO-WOOLWICH
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 8568 8774 8712 10082 9366
Total Classroom Instruction 5428 5538 5271 6076 5830
Classroom-Salaries and Benefits 5083 5331 5028 5776 5604
Classroom-General Supplies and Textbooks 297 180 188 252 186
Classroom-Purchased Services and Other 49 28 56 48 41
Total Support Services 1125 1218 1042 1263 1154
Support Services-Salaries and Benefits 954 943 709 793 743
Total Administrative Costs 1049 1052 1091 1273 1134
Administration-Salaries and Benefits 811 821 820 947 852
Total Operations and Maintenance of Plant 940 944 1170 1311 1104
Operations & Maintenance of Plant-Salary & Ben. 222 212 191 221 191
Total Food Services Costs 18 0 0 0 0
Total Extracurricular Costs 5 10 9 10 14
Total Equipment Costs 5 0 11 29 11
Employee Benefits as a % of Salaries 26.0 28.7 30.8 30.0 29.6
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 - SWEDESBORO-WOOLWICH
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 - SWEDESBORO-WOOLWICH
Shared Services -- Description of Shared Services
_________________________________________________
ACES - ELECTRIC
ACES - NATURAL GAS/HEATING
ERIC GROUP - AUTO INSURANCE OF DISTRICT VEHICLE
ERIC GROUP - PROPERTY INSURANCE
ERIC GROUP - STUDENT ACCIDENT INSURANCE
ERIC GROUP - WORKERS COMPENSATION
KINGSWAY JOINT TRANSPORTATION - SCHOOL BUS TRANSPORTATION
PITTSGROVE TOWNSHIP BOE JOINT PURCHASING - COPY PAPER
OLDMANS TOWNSHIP BOE JOINT PURCHASING - MAINTENANCE SUPPLIES
EDUCATIONAL DATA SERVICE - AUDIO VISUAL SUPPLIES
EDUCATIONAL DATA SERVICE - ELEMENTARY SCIENCE SUPPLIES
EDUCATIONAL DATA SERVICE - ART SUPPLIES
EDUCATIONAL DATA SERVICE - OFFICE AND COMPUTER SUPPLIES
EDUCATIONAL DATA SERVICE - CLASSROOM SUPPLIES
WOOLWICH TOWNSHIP - RESOURCE OFFICER
STATE CONTRACT - COPIERS
STATE CONTRACT - COMPUTERS/SERVERS
STATE CONTRACT/GSA CONTRACT - CLASSROOM AND OFFICE FURNITURE
GLOUCESTER - SWEDESBORO-WOOLWICH
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
SWEDESBORO BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,330,528 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 80,880,251 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.6451 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,651,894 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 80,880,251 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 2.0424 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
SWEDESBORO BOROUGH
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,330,528 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 168,094,151 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7915 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,651,894 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 168,094,151 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.9827 (L)
GLOUCESTER - SWEDESBORO-WOOLWICH
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WOOLWICH TOWNSHIP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 9,421,404 (A)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 599,495,229 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.5716 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,783,639 (D)
Estimated Net Taxable Valuation (as of 10/01/2008 ) 599,495,229 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.9656 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WOOLWICH TOWNSHIP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 9,421,404 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 1,204,935,683 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.7819 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,783,639 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 1,204,935,683 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.9779 (L)
GLOUCESTER - SWEDESBORO-WOOLWICH
17. Salaries and Benefits of Certain District Employees
Name Richard Fisher
Job Title Superintendent
Base Annual Salary 150,000
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2004
Ending Date of Contract 06/30/2009
Annual Work Days 261
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 1,168
Dental Insurance 0
Life Insurance 0
Other Insurances 1,403
Retirement Plans 2,000
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 5,769
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days Option to buy back two weeks of time
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
GLOUCESTER - SWEDESBORO-WOOLWICH
17. Salaries and Benefits of Certain District Employees
Name Michael Griggel
Job Title Business Administrator
Base Annual Salary 95,000
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 261
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 1,643
Dental Insurance 0
Life Insurance 0
Other Insurances 875
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 - SWEDESBORO-WOOLWICH
17. Salaries and Benefits of Certain District Employees
Name Rob Titus
Job Title Other
Base Annual Salary 105,000
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 261
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 1,643
Dental Insurance 0
Life Insurance 0
Other Insurances 816
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 - SWEDESBORO-WOOLWICH
17. Salaries and Benefits of Certain District Employees
Name Karen Pszwaro
Job Title Other
Base Annual Salary 84,000
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 261
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 1,643
Dental Insurance 0
Life Insurance 0
Other Insurances 750
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 - SWEDESBORO-WOOLWICH
17. Salaries and Benefits of Certain District Employees
Name James Marchesani
Job Title Other
Base Annual Salary 90,000
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 261
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 556
Dental Insurance 0
Life Insurance 0
Other Insurances 651
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 - SWEDESBORO-WOOLWICH
17. Salaries and Benefits of Certain District Employees
Name Heather Worrell
Job Title Other
Base Annual Salary 91,000
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 261
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 1,643
Dental Insurance 0
Life Insurance 0
Other Insurances 830
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 - SWEDESBORO-WOOLWICH
17. Salaries and Benefits of Certain District Employees
Name Ed Leypoldt
Job Title Other
Base Annual Salary 76,000
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 261
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 1,643
Dental Insurance 0
Life Insurance 0
Other Insurances 660
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 - SWEDESBORO-WOOLWICH
17. Salaries and Benefits of Certain District Employees
Name Rachel Iaconelli
Job Title Other
Base Annual Salary 75,000
FTE 1.0
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 261
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 556
Dental Insurance 0
Life Insurance 0
Other Insurances 481
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
