07/24/2012 GLOUCESTER - CLEARVIEW REGIONAL Advertised Enrollments ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012 Actual Actual Estimated Pupils on Roll Regular Full-Time 2251 2229 2252 Pupils on Roll Regular Shared-Time 1 Pupils on Roll - Special Full-Time 275 269 261 Pupils on Roll - Special Shared-Time 2 8 1 Subtotal - Pupils On Roll 2528 2507 2514 Private School Placements 23 23 22 Pupils Sent to Other Districts-Reg Prog 2 Pupils Sent to Other Dists-Spec Ed Prog 17 22 25 Pupils Received 5 10 5 Pupils in State Facilities 2 1 1 GLOUCESTER - CLEARVIEW REGIONAL Advertised Revenues Budget Category Account 2010-11 2011-12 2012-13 Actual Revised Anticipated OPERATING BUDGET Budgeted Fund Balance - Operating Budget 10-303 607,071 1,451,409 Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 1,025,000 Revenues from Local Sources: Local Tax Levy 10-1210 15,289,560 15,441,399 15,750,227 Tuition 10-1300 185,411 129,860 63,000 Transportation Fees from Individuals 10-1410 31,448 Transportation Fees from Other LEAs 10-1420-1440 10,000 Interest Earned on Capital Reserve Funds 10-1XXX 9,768 6,500 6,500 Unrestricted Miscellaneous Revenues 10-1XXX 776,033 352,478 236,000 SUBTOTAL 16,292,220 15,930,237 16,065,727 Revenues from State Sources: Extraordinary Aid 10-3131 234,574 146,129 146,129 Other State Aids 10-3XXX 46,489 Categorical Special Education Aid 10-3132 1,290,132 1,290,132 1,374,148 Equalization Aid 10-3176 12,025,540 12,269,117 12,696,223 Categorical Security Aid 10-3177 70,634 187,523 Categorical Transportation Aid 10-3121 411,119 SUBTOTAL 13,596,735 13,776,012 14,815,142 Revenues from Federal Sources: Medicaid Reimbursement 10-4200 24,047 Education Jobs Fund 18-4522 493,297 SUBTOTAL 493,297 24,047 Adjustment for Prior Year Encumbrances 90,156 Actual Revenues (Over)/Under Expenditures -726,881 TOTAL OPERATING BUDGET 29,162,074 30,896,773 33,381,325 GRANTS AND ENTITLEMENTS Revenues from Local Sources 20-1XXX 10,129 Revenues from State Sources: Other Restricted Entitlements 20-32XX 59,562 67,568 57,432 TOTAL REVENUES FROM STATE SOURCES 59,562 67,568 57,432 Revenues from Federal Sources: Title I 20-4411-4416 61,209 56,741 48,230 Title II 20-4451-4455 34,675 27,122 23,054 I.D.E.A. Part B (Handicapped) 20-4420-4429 726,781 497,262 422,673 Vocational Education 20-4430 40,945 34,803 TOTAL REVENUES FROM FEDERAL SOURCES 822,665 622,070 528,760 TOTAL GRANTS AND ENTITLEMENTS 892,356 689,638 586,192 REPAYMENT OF DEBT Budgeted Fund Balance 40-303 89,641 Transfers from Other Funds 40-5200 75,000 Transfers from Capital Reserve 40-5210 126,214 Revenues from Local Sources: Local Tax Levy 40-1210 2,166,807 2,083,045 2,096,715 Miscellaneous 40-1XXX 90,408 66,730 TOTAL REVENUES FROM LOCAL SOURCES 2,257,215 2,149,775 2,096,715 Revenues from State Sources: Debt Service Aid Type II 40-3160 569,699 545,637 522,113 TOTAL LOCAL REPAYMENT OF DEBT 2,953,128 2,785,053 2,693,828 Actual Revenues (Over)/Under Expenditures -89,640 TOTAL REPAYMENT OF DEBT 2,863,488 2,785,053 2,693,828 TOTAL REVENUES/SOURCES 32,917,918 34,371,464 36,661,345 DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: Transfers from Capital Reserve 40-5210 126,214 TOTAL REVENUES/SOURCES NET OF TRANSFERS 32,791,704 34,371,464 36,661,345 GLOUCESTER - CLEARVIEW REGIONAL Advertised Appropriations Budget Category Account 2010-11 2011-12 2012-13 Expenditures Rev. Approp. Appropriations GENERAL CURRENT EXPENSE Instruction: Regular Programs 11-1XX-100-XXX 9,915,997 10,537,254 10,677,753 Special Education 11-2XX-100-XXX 1,982,748 2,045,495 2,074,923 School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 145,428 180,742 181,334 School Sponsored Athletics 11-402-100-XXX 680,986 783,723 827,535 Before/After School Programs 11-421-XXX-XXX 1,635 Summer School 11-422-XXX-XXX 25,568 26,454 37,153 Alternative Education Programs - Instructional 11-423-XXX-XXX 93,037 102,460 106,200 Other Supplemental/At-Risk Programs 11-424-XXX-XXX 5,800 Support Services: Tuition 11-000-100-XXX 1,854,027 2,441,636 2,670,064 Attendance and Social Work Services 11-000-211-XXX 70,710 75,379 76,428 Health Services 11-000-213-XXX 222,492 230,315 240,557 Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 116,573 253,640 219,326 Guidance 11-000-218-XXX 859,004 893,803 949,283 Child Study Teams 11-000-219-XXX 289,251 321,535 317,643 Improvement of Instructional Services 11-000-221-XXX 466,566 536,168 530,460 Educational Media Services - School Library 11-000-222-XXX 237,334 253,935 258,516 Instructional Staff Training Services 11-000-223-XXX 48,979 75,604 91,100 General Administration 11-000-230-XXX 431,891 530,611 467,013 School Administration 11-000-240-XXX 1,344,021 1,544,471 1,460,246 Central Svcs & Admin Info Technology 11-000-25X-XXX 679,292 799,806 712,916 Operation and Maintenance of Plant Services 11-000-26X-XXX 2,533,372 2,962,811 3,312,867 Student Transportation Services 11-000-270-XXX 1,390,972 1,520,845 1,616,140 Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,308,077 4,483,596 5,108,096 Food Services 11-000-310-XXX 160 Total Support Services Expenditures 14,852,721 16,924,155 18,030,655 TOTAL GENERAL CURRENT EXPENSE 27,696,485 30,600,283 31,942,988 CAPITAL EXPENDITURES Interest Earned on Capital Reserve 10-604 6,500 6,500 Equipment 12-XXX-XXX-73X 154,222 105,452 203,990 Facilities Acquisition and Construction Services 12-000-4XX-XXX 350,885 99,538 137,847 Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931 882,614 1,025,000 TOTAL CAPITAL EXPENDITURES 1,387,721 211,490 1,373,337 SPECIAL SCHOOLS Adult Education - Local: Instruction 13-602-100-XXX 2,930 3,000 3,000 Support Services 13-602-200-XXX 74,938 82,000 62,000 Total Adult Education - Local 77,868 85,000 65,000 TOTAL SPECIAL SCHOOLS 77,868 85,000 65,000 OPERATING BUDGET GRAND TOTAL 29,162,074 30,896,773 33,381,325 SPECIAL GRANTS AND ENTITLEMENTS Local Projects 20-XXX-XXX-XXX 10,129 Other State Projects: Nonpublic Textbooks 20-XXX-XXX-XXX 11,389 9,681 Nonpublic Auxiliary Services 20-XXX-XXX-XXX 23,669 20,119 Nonpublic Handicapped Services 20-XXX-XXX-XXX 9,663 8,213 Nonpublic Nursing Services 20-XXX-XXX-XXX 16,268 13,827 Nonpublic Technology Initiative 20-XXX-XXX-XXX 6,579 5,592 Other Special Projects 20-XXX-XXX-XXX 59,562 Total State Projects 59,562 67,568 57,432 Federal Projects: Title I 20-XXX-XXX-XXX 61,209 56,741 48,230 Title II 20-XXX-XXX-XXX 34,675 27,122 23,054 I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 726,781 497,262 422,673 Vocational Education 20-XXX-XXX-XXX 40,945 34,803 Total Federal Projects 822,665 622,070 528,760 TOTAL GRANTS AND ENTITLEMENTS 892,356 689,638 586,192 REPAYMENT OF DEBT Repayment of Debt - Regular 40-701-510-XXX 2,863,488 2,785,053 2,693,828 TOTAL REPAYMENT OF DEBT 2,863,488 2,785,053 2,693,828 Total Expenditures 32,917,918 34,371,464 36,661,345 DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS: 0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X 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 32,917,918 34,371,464 36,661,345 GLOUCESTER - CLEARVIEW REGIONAL Advertised Recapitulation of Balance Audited Audited Estimated Estimated Balance Balance Balance Balance Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013 Unrestricted: General Operating Budget 663,252 1,206,034 718,175 616,132 Repayment of Debt 1 89,641 0 0 Restricted for Specific Purposes: General Operating Budget: Capital Reserve 1,218,691 1,367,439 1,688,151 669,651 Adult Education Programs 0 0 0 0 Maintenance Reserve 77,880 77,880 77,880 77,880 Legal Reserve 979,212 1,468,578 1,349,366 0 Tuition Reserve 0 0 0 0 Current Expense Emergency Reserve 0 0 0 0 Repayment of Debt: Restricted for Repayment of Debt 0 0 0 0 GLOUCESTER - CLEARVIEW REGIONAL Advertised Per Pupil Cost Calculations 2012 - 2013 2009-10 2010-11 2011-12 2011-12 2012-2013 Actual Actual Original Revised Proposed Budget Budget Budget Per Pupil Cost Calculations: (1) (2) (3) (4) (5) Total Budgetary Comparative Per Pupil Cost 10408 9803 10228 10635 11003 Total Classroom Instruction 6091 5926 6023 6187 6408 Classroom-Salaries and Benefits 5781 5647 5718 5847 6134 Classroom-General Supplies and Textbooks 235 208 235 267 226 Classroom-Purchased Services and Other 75 71 71 73 48 Total Support Services 1181 1131 1245 1292 1339 Support Services-Salaries and Benefits 1101 1041 1109 1145 1210 Total Administrative Costs 1254 1171 1206 1347 1264 Administration-Salaries and Benefits 985 951 957 1077 1015 Legal Costs 0 6 9 11 6 Total Operations and Maintenance of Plant 1358 1117 1245 1290 1438 Operations & Maintenance of Plant-Salary & Ben. 548 514 538 551 569 Board Contribution to Food Services 0 0 0 0 0 Total Extracurricular Costs 452 390 436 448 474 Total Equipment Costs 79 62 40 42 81 Employee Benefits as a % of Salaries 25.1 24.4 25.0 23.8 26.7 The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 Taxpayers' Guide to Education Spending (formerly 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 2011-12 revised appropriations and 2012-13 budgeted appropriations presented in this advertised budget. Total Budgetary 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 Budgetary comparative per pupil cost, although all components are not shown. GLOUCESTER - CLEARVIEW REGIONAL Unusual Revenues and Appropriations ___________________________________ Line Number Revenue Source or 12-13 Amount Description of circumstances Approp. Due to Total Unusual Revenues: 0 Total Unusual Appropriations: 0 GLOUCESTER - CLEARVIEW REGIONAL Shared Services -- Description of Shared Services _________________________________________________ The district continues to offer and share many services with its con- stituent districts, Mantua and Harrison. Clearview transports all of Mantua's students & has several joint transportation agreements with other districts in the County. We recently offered to discuss taking over Harrison's transportation department. Clearview's CST Director is shared with Mantua. We act as the lead LEA with our constituent district for bids for custodial supplies and fuel. We participate in ACES, ACT, MSREC and Ed-Data purchasing consortiums. We purchase paper through a joint bid with Pittsgrove School District. GLOUCESTER - CLEARVIEW REGIONAL 22a. Estimated Tax Rate Information ______________________________ A. Estimated 12-13 School Tax Rate __________________________________ HARRISON WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 7,626,499 (A) Estimated Net Taxable Valuation (as of 10/01/2011 ) 1,340,009,975 (B) Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 0.5691 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 8,641,760 (D) Estimated Net Taxable Valuation (as of 10/01/2011 ) 1,340,009,975 (E) Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.6449 (F) B. Estimated 12-13 Equalized School Tax Rate ____________________________________________ HARRISON WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 7,626,499 (G) Estimated Equalized Valuation (as of 10/01/2011 ) 1,401,302,432 (H) Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)X100 0.5442 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 8,641,760 (J) Estimated Equalized Valuation (as of 10/01/2011 ) 1,401,302,432 (K) Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)X100 0.6167 (L) GLOUCESTER - CLEARVIEW REGIONAL 22a. Estimated Tax Rate Information ______________________________ A. Estimated 12-13 School Tax Rate __________________________________ MANTUA TWP WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 8,123,728 (A) Estimated Net Taxable Valuation (as of 10/01/2011 ) 773,720,851 (B) Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 1.0500 (C) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 9,205,182 (D) Estimated Net Taxable Valuation (as of 10/01/2011 ) 773,720,851 (E) Estimated 12-13 Total School Tax Rate=(D)/(E)X100 1.1897 (F) B. Estimated 12-13 Equalized School Tax Rate ____________________________________________ MANTUA TWP WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS General Fund School Levy 8,123,728 (G) Estimated Equalized Valuation (as of 10/01/2011 ) 1,454,526,806 (H) Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)X100 0.5585 (I) WITH REPAYMENT OF DEBT AND ADJUSTMENTS Total School Levy 9,205,182 (J) Estimated Equalized Valuation (as of 10/01/2011 ) 1,454,526,806 (K) Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)X100 0.6329 (L) GLOUCESTER - CLEARVIEW REGIONAL 17. Salaries and Benefits of Certain District Employees Name John Horchak, III Job Title Superintendent Base Annual Salary 154,915 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2007 Ending Date of Contract 06/30/2012 Annual Work Days 365 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 1,595 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 768 Life Insurance 0 Other Insurances 2,863 Retirement Plans 0 Post-Employment Benefits 23,896 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 - CLEARVIEW REGIONAL 17. Salaries and Benefits of Certain District Employees Name Diane Cummins Job Title Assistant Superintendent Base Annual Salary 130,643 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2011 Ending Date of Contract 06/30/2012 Annual Work Days 365 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 1,405 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 768 Life Insurance 0 Other Insurances 1,068 Retirement Plans 0 Post-Employment Benefits 22,649 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 - CLEARVIEW REGIONAL 17. Salaries and Benefits of Certain District Employees Name Esther R. Pennell Job Title Business Administrator Base Annual Salary 118,881 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2011 Ending Date of Contract 06/30/2012 Annual Work Days 365 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 1,189 Bonuses 0 Stipends 0 District Contributions above Teacher amount for: Health Insurance 0 Dental Insurance 768 Life Insurance 0 Other Insurances 3,500 Retirement Plans 0 Post-Employment Benefits 7,956 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 - CLEARVIEW REGIONAL 17. Salaries and Benefits of Certain District Employees Name Dennis Leggoe Job Title Coordinator/Dir./Mgr./Supvr. Base Annual Salary 85,508 FTE 1.0 Shared with Another District? N Member of Collective Bargaining ? N Contract Terms: Beginning Date of Contract 07/01/2011 Ending Date of Contract 06/30/2012 Annual Work Days 365 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 150 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 11,140 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