05/19/2010 BURLINGTON - PALMYRA BORO
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 790 807 846
Pupils on Roll Reg Accr. Adult High Sch 180 145
Pupils on Roll - Special Full-Time 160 157 122
Private School Placements 14 10
Pupils Sent to Other Districts-Reg Prog 1
Pupils Sent to Other Dists-Spec Ed Prog 12 15 33
Pupils Received 118 133 132
BURLINGTON - PALMYRA BORO
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 488,500 195,609
Withdrawal from Cap Res-for Local Share 10-307 1,021
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 148,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 6,780,632 6,972,447 7,151,345
Tuition 10-1300 1,423,288 1,508,792 1,795,624
Interest Earned on Capital Reserve Funds 10-1XXX 6,228 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 58,301 70,000 40,000
SUBTOTAL 8,268,449 8,552,239 8,987,969
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 195,858
Extraordinary Aid 10-3131 168
Categorical Special Education Aid 10-3132 421,409 418,612 429,438
Equalization Aid 10-3176 3,816,309 3,442,463 3,604,234
Categorical Security Aid 10-3177 139,952 138,371 91,211
Adjustment Aid 10-3178 328,621 725,403
Categorical Transportation Aid 10-3121 82,741 101,087
SUBTOTAL 4,985,058 4,825,936 4,124,883
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 23,236 22,093
SUBTOTAL 23,236 22,093
Adjustment for Prior Year Encumbrances 12,611
Actual Revenues (Over)/Under Expenditures 81,056
TOTAL OPERATING BUDGET 13,334,563 14,050,522 13,631,575
GRANTS AND ENTITLEMENTS
Revenues from Federal Sources:
Title I 20-4411-4416 181,296 181,296 144,975
Title II 20-4451-4455 36,110
Title IV 20-4471-4474 2,752
Title V 20-4495-4499 2,755
I.D.E.A. Part B (Handicapped) 20-4420-4429 266,040 266,040 207,725
Other 20-4XXX 47,527 49,251 137,624
TOTAL REVENUES FROM FEDERAL SOURCES 494,863 496,587 531,941
TOTAL GRANTS AND ENTITLEMENTS 494,863 496,587 531,941
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 44,020 54,266
Revenues from Local Sources:
Local Tax Levy 40-1210 380,547 524,190 999,442
Miscellaneous 40-1XXX 43,860
TOTAL REVENUES FROM LOCAL SOURCES 424,407 524,190 999,442
Revenues from State Sources:
Debt Service Aid Type II 40-3160 140,863 142,718 220,582
TOTAL LOCAL REPAYMENT OF DEBT 565,270 710,928 1,274,290
Actual Revenues (Over)/Under Expenditures -54,266
TOTAL REPAYMENT OF DEBT 511,004 710,928 1,274,290
TOTAL REVENUES/SOURCES 14,340,430 15,258,037 15,437,806
BURLINGTON - PALMYRA BORO
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 4,262,324 4,430,705 4,305,262
Special Education 11-2XX-100-XXX 1,354,492 1,429,675 1,282,651
Basic Skills/Remedial 11-230-100-XXX 31,315 16,234 8,488
Bilingual Education 11-240-100-XXX 245 10,476
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 55,218 61,523 52,560
School Sponsored Athletics 11-402-100-XXX 308,968 353,708 297,294
Other Instructional Programs 11-4XX-100-XXX 12,952
Support Services:
Tuition 11-000-100-XXX 929,455 1,017,098 1,078,038
Attendance and Social Work Services 11-000-211-XXX 33,549 40,627 40,500
Health Services 11-000-213-XXX 127,170 137,553 136,646
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 281,816 307,007 312,307
Guidance 11-000-218-XXX 333,569 388,790 335,840
Child Study Teams 11-000-219-XXX 536,414 494,655 426,681
Improvement of Instructional Services 11-000-221-XXX 900 2,700
Educational Media Services - School Library 11-000-222-XXX 75,092 92,486 92,702
Instructional Staff Training Services 11-000-223-XXX 11,819 39,772 18,262
General Administration 11-000-230-XXX 346,062 379,359 337,019
School Administration 11-000-240-XXX 466,558 469,120 461,264
Central Svcs & Admin Info Technology 11-000-25X-XXX 247,406 284,486 259,740
Operation and Maintenance of Plant Services 11-000-26X-XXX 1,245,449 1,308,898 1,227,854
Student Transportation Services 11-000-270-XXX 328,224 396,609 357,289
Personal Services - Employee Benefits 11-XXX-XXX-2XX 2,097,422 2,374,987 2,586,178
Total Support Services Expenditures 7,060,905 7,734,147 7,670,320
TOTAL GENERAL CURRENT EXPENSE 13,086,419 14,036,468 13,616,575
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 1,000 1,000
Equipment 12-XXX-XXX-73X 45,377 13,054 14,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 27,978
TOTAL CAPITAL EXPENDITURES 73,355 14,054 15,000
SPECIAL SCHOOLS
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX 76,539
Support Services 13-601-200-XXX 98,250
Total Accredited Evening/Adult HS/Post-Grad. 174,789
TOTAL SPECIAL SCHOOLS 174,789
OPERATING BUDGET GRAND TOTAL 13,334,563 14,050,522 13,631,575
SPECIAL GRANTS AND ENTITLEMENTS
Title I 20-XXX-XXX-XXX 181,296 181,296 144,975
Federal Projects:
Title II 20-XXX-XXX-XXX 36,110
Title IV 20-XXX-XXX-XXX 2,752
Title V 20-XXX-XXX-XXX 2,755
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 266,040 266,040 207,725
Other Special Projects 20-XXX-XXX-XXX 47,527 49,251 137,624
Total Federal Projects 494,863 496,587 531,941
TOTAL GRANTS AND ENTITLEMENTS 494,863 496,587 531,941
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 511,004 710,928 1,274,290
TOTAL REPAYMENT OF DEBT 511,004 710,928 1,274,290
Total Expenditures 14,340,430 15,258,037 15,437,806
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
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 14,340,430 15,258,037 15,437,806
BURLINGTON - PALMYRA BORO
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 768,572 755,190 195,609 0
Repayment of Debt 44,020 98,286 54,266 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 810,715 816,943 817,943 817,922
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 412,157 244,184 93,259 93,259
Tuition Reserve 298,000 448,000 300,000 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
BURLINGTON - PALMYRA BORO
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12017 12456 12547 13094 12584
Total Classroom Instruction 7129 7423 7377 7704 7540
Classroom-Salaries and Benefits 6861 7207 7055 7355 7170
Classroom-General Supplies and Textbooks 175 156 213 235 244
Classroom-Purchased Services and Other 93 60 109 114 126
Total Support Services 1697 1739 1840 1918 1784
Support Services-Salaries and Benefits 1395 1305 1583 1651 1534
Total Administrative Costs 1330 1334 1362 1420 1367
Administration-Salaries and Benefits 1037 1073 1079 1125 1115
Legal Costs 0 0 31 33 33
Total Operations and Maintenance of Plant 1407 1456 1466 1528 1437
Operations & Maintenance of Plant-Salary & Ben. 636 712 754 786 687
Total Food Services Costs 16 0 0 0 0
Total Extracurricular Costs 376 448 489 509 439
Total Equipment Costs 29 48 13 14 14
Employee Benefits as a % of Salaries 30.7 25.4 27.7 27.7 32.5
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2010 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 2009-10 revised appropriations and 2010-11 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.
BURLINGTON - PALMYRA BORO
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
BURLINGTON - PALMYRA BORO
Shared Services -- Description of Shared Services
_________________________________________________
The Palmyra School District takes part in the following Shared Services:
ACES (NJASBO) - Electric
New Jersey School Boards Insurance Pool - Insurance P & C
Burlington County Natural Gas - Natural Gas
Cinnaminson School District - Transportation Special Education
Educational Data Services - School supplies
NJ Division of Purchasing - Paper/Janitoral/Office Supplies
Burlington Co. Audio Visual Association - Audio Visual
State Health Benefits - Health & Medical Benefits
School Alliance Insurance Fund - Various Insurances
Borough of Palmyra - Trash Removal - Assistance with snow removal
Pittsgrove Twp. Paper
BCSSD Educational Unit - OT, PT, Spech, Psychologist, LDTC
Maple Shade School district - Transportation
BURLINGTON - PALMYRA BORO
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,151,345 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 314,382,206 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 2.2747 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,150,787 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 314,382,206 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 2.5926 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 7,151,345 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 597,729,288 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 1.1964 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 8,150,787 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 597,729,288 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 1.3636 (L)
BURLINGTON - PALMYRA BORO
17. Salaries and Benefits of Certain District Employees
Name Dr. Richard Perry
Job Title Superintendent
Base Annual Salary 135,262
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 07/01/2011
Annual Work Days 240
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 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
BURLINGTON - PALMYRA BORO
17. Salaries and Benefits of Certain District Employees
Name Geneva R. Moore
Job Title Business Administrator
Base Annual Salary 114,330
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 07/01/2011
Annual Work Days 240
Annual Vacation Days 25
Annual Sick Days 12
Annual Personal Days 4
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
BURLINGTON - PALMYRA BORO
17. Salaries and Benefits of Certain District Employees
Name Robert Pupchik
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 88,725
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 07/01/2011
Annual Work Days 240
Annual Vacation Days 16
Annual Sick Days 12
Annual Personal Days 4
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