05/08/2009 OCEAN - LAKEWOOD TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 4694 4371 4438
Pupils on Roll Regular Shared-Time 56 21 12
Pupils on Roll Reg Accr. Adult High Sch 105 84 87
Pupils on Roll - Special Full-Time 734 734 835
Pupils on Roll - Special Shared-Time 15 3 37
Private School Placements 125 177 236
Pupils Sent to Contracted Preschool Prog 196 326 325
Pupils Sent to Other Districts-Reg Prog 2 5
Pupils Sent to Other Dists-Spec Ed Prog 112 185 10
Pupils Received 1 2
Pupils in State Facilities 14 14 14
OCEAN - LAKEWOOD TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Withdrawal from Cap Res-for Local Share 10-307 270,000
Revenues from Local Sources:
Local Tax Levy 10-1210 64,722,523 69,597,133 71,593,625
Tuition 10-1300 91,790
Unrestricted Miscellaneous Revenues 10-1XXX 8,074,737 600,000 1,087,180
SUBTOTAL 72,889,050 70,197,133 72,680,805
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 4,358,760
Transportation Aid 10-3120 2,130,046
Special Education Aid 10-3130 4,562,209
Bilingual Education 10-3140 500,064
Stabilization Aid 10-3171 1,854,071
Aid for Adult and Post-Graduate Programs 10-3191 120,990
Extraordinary Aid 10-3131 524,449 829,909 829,909
Consolidated Aid 10-3195 575,591
Additional Formula Aid 10-3196 1,239,684
Other State Aids 10-3XXX 1,536,382 225,000 325,000
Categorical Special Education Aid 10-3132 2,962,522 2,844,367
Equalization Aid 10-3176 17,012,441 14,932,127
Categorical Security Aid 10-3177 1,792,047 2,037,382
Categorical Transportation Aid 10-3121 3,982,997 5,936,131
SUBTOTAL 17,402,246 26,804,916 26,904,916
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 285,022 50,000 59,950
SUBTOTAL 285,022 50,000 59,950
Adjustment for Prior Year Encumbrances 430,188
Actual Revenues (Over)/Under Expenditures -1,243,825
TOTAL OPERATING BUDGET 89,332,493 97,752,237 99,645,671
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 16,760
Revenues from State Sources:
Early Childhood Program Aid 20-3211 4,232,532
Demonstrably Effective Program Aid 20-3212 2,142,778
Preschool Education Aid 20-3218 2,615,155 2,726,844
Other Restricted Entitlements 20-32XX 14,452,428 12,224,065 12,448,585
TOTAL REVENUES FROM STATE SOURCES 20,827,738 14,839,220 15,175,429
Revenues from Federal Sources:
Title I 20-4411-4416 6,179,449 6,179,449
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,394,522 3,394,522
Other 20-4XXX 3,037,151 3,037,151
TOTAL REVENUES FROM FEDERAL SOURCES 12,611,122 12,611,122
TOTAL GRANTS AND ENTITLEMENTS 20,844,498 27,450,342 27,786,551
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,258,914 1,250,715 1,242,075
TOTAL REVENUES FROM LOCAL SOURCES 1,258,914 1,250,715 1,242,075
Revenues from State Sources:
Debt Service Aid Type II 40-3160 104,252 103,294 102,458
TOTAL LOCAL REPAYMENT OF DEBT 1,363,166 1,354,009 1,344,533
TOTAL REPAYMENT OF DEBT 1,363,166 1,354,009 1,344,533
TOTAL REVENUES/SOURCES 111,540,157 126,556,588 128,776,755
OCEAN - LAKEWOOD TWP
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 16,114,450 19,489,599 18,962,509
Special Education 11-2XX-100-XXX 8,122,587 6,707,920 6,849,437
Basic Skills/Remedial 11-230-100-XXX 151,004 1,090,739 129,213
Bilingual Education 11-240-100-XXX 1,181,592 1,569,255 1,837,565
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 124,107 171,801 187,000
School Sponsored Athletics 11-402-100-XXX 468,719 604,584 663,000
Community Services Programs/Operations 11-800-330-XXX 300,479 192,500 183,000
Support Services:
Tuition 11-000-100-XXX 10,663,218 15,594,545 16,444,958
Attendance and Social Work Services 11-000-211-XXX 69,405 7,500 108,000
Health Services 11-000-213-XXX 503,320 414,758 423,349
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 6,547,006 4,935,430 3,973,815
Guidance 11-000-218-XXX 729,227 745,723 932,562
Child Study Teams 11-000-219-XXX 2,774,694 2,706,022 2,843,466
Improvement of Instructional Services 11-000-221-XXX 654,133 751,641 811,202
Educational Media Services - School Library 11-000-222-XXX 629,537 654,127 685,105
Instructional Staff Training Services 11-000-223-XXX 21,446 24,500 18,850
General Administration 11-000-230-XXX 2,154,331 1,754,703 1,661,250
School Administration 11-000-240-XXX 2,736,248 2,736,276 2,675,407
Central Svcs & Admin Info Technology 11-000-25X-XXX 1,573,649 1,300,696 1,383,998
Operation and Maintenance of Plant Services 11-000-26X-XXX 6,147,872 6,573,432 7,395,761
Student Transportation Services 11-000-270-XXX 14,849,926 16,132,401 16,940,111
Personal Services - Employee Benefits 11-XXX-XXX-2XX 11,395,082 11,859,992 12,687,356
Total Support Services Expenditures 61,449,094 66,191,746 68,985,190
TOTAL GENERAL CURRENT EXPENSE 87,912,032 96,018,144 97,796,914
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 960,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 679,924 1,563,284 732,007
TOTAL CAPITAL EXPENDITURES 679,924 1,563,284 1,692,007
SPECIAL SCHOOLS
Summer School:
Instruction 13-422-100-XXX 20,231 79,258 80,500
Support Services 13-422-200-XXX 2,797 7,342 10,500
Total Summer School 23,028 86,600 91,000
Adult Education - Local:
Instruction 13-602-100-XXX 25,643 51,340 56,900
Support Services 13-602-200-XXX 11,942 32,869 8,850
Total Adult Education - Local 37,585 84,209 65,750
TOTAL SPECIAL SCHOOLS 60,613 170,809 156,750
OPERATING BUDGET GRAND TOTAL 88,652,569 97,752,237 99,645,671
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 16,760
Preschool Education Aid:
Instruction 20-218-100-XXX 1,900,875 535,344 535,344
Support Services 20-218-200-XXX 2,331,657 2,079,811 2,191,500
TOTAL PRESCHOOL EDUCATION AID 4,232,532 2,615,155 2,726,844
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 1,567,452
Support Services 20-212-200-XXX 575,326
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 2,142,778
Other State Projects:
Instruction 20-217-100-XXX 1,572,500
Support Services 20-217-200-XXX 450,000
TOTAL TARA USED TO SUPPORT PROGRAMS 2,022,500
Nonpublic Textbooks 20-XXX-XXX-XXX 687,076 784,817 784,817
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 6,105,327 5,938,608 5,938,608
Nonpublic Handicapped Services 20-XXX-XXX-XXX 3,948,589 3,892,305 3,892,305
Nonpublic Nursing Services 20-XXX-XXX-XXX 974,959 1,059,415 1,059,415
Nonpublic Technology Initiative 20-XXX-XXX-XXX 471,011 548,920 548,920
Other Special Projects 20-XXX-XXX-XXX 242,966 224,520
Total State Projects 20,827,738 14,839,220 15,175,429
Federal Projects:
Title I 20-XXX-XXX-XXX 6,179,449 6,179,449
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 3,394,522 3,394,522
Other Special Projects 20-XXX-XXX-XXX 3,037,151 3,037,151
Total Federal Projects 12,611,122 12,611,122
TOTAL GRANTS AND ENTITLEMENTS 20,844,498 27,450,342 27,786,551
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,363,166 1,354,009 1,344,533
TOTAL REPAYMENT OF DEBT 1,363,166 1,354,009 1,344,533
Total Expenditures 110,860,233 126,556,588 128,776,755
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 110,860,233 126,556,588 128,776,755
OCEAN - LAKEWOOD TWP
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 -536,321 7,316 257,316 257,316
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 0 270,000 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 0 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
OCEAN - LAKEWOOD TWP
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 11276 13145 11954 12726 12320
Total Classroom Instruction 6357 7112 6770 7423 7030
Classroom-Salaries and Benefits 6059 6693 6282 7078 6711
Classroom-General Supplies and Textbooks 210 155 261 256 210
Classroom-Purchased Services and Other 87 264 226 89 109
Total Support Services 2098 3107 2310 2375 2268
Support Services-Salaries and Benefits 1613 1725 1670 1510 1607
Total Administrative Costs 1465 1465 1369 1314 1285
Administration-Salaries and Benefits 972 1084 1040 964 976
Total Operations and Maintenance of Plant 1080 1173 1182 1290 1402
Operations & Maintenance of Plant-Salary & Ben. 4 8 9 24 22
Total Food Services Costs 0 0
Total Extracurricular Costs 166 137 179 183 199
Total Equipment Costs 0 181
Employee Benefits as a % of Salaries 29.5 30.9 33.8 31.1 33.5
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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.
OCEAN - LAKEWOOD TWP
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
OCEAN - LAKEWOOD TWP
Shared Services -- Description of Shared Services
_________________________________________________
ALLIANCE FOR COMPETITIVE ENERGY SERVICES
ALLIANCE FOR COMPETITIVE TELECOMMUNICATIONS
MONMOUTH OCEAN ED SERVICE COMMISSION STUDENT TRANSPORTATION
EDUCATIONAL DATA SERVICES COOPERATIVE BIDDING
INTERLOCAL AGREEMENT WITH LAKEWOOD TOWNSHIP FOR DIESEL/GASOLINE
OCEAN - LAKEWOOD TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 71,593,625 (A)
Estimated Net Taxable Valuation (as of 01/31/2009 ) 7,873,933,936 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 0.9092 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 72,835,700 (D)
Estimated Net Taxable Valuation (as of 01/31/2009 ) 7,873,933,936 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 0.9250 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 71,593,625 (G)
Estimated Equalized Valuation (as of 10/01/2008 ) 8,249,195,078 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8679 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 72,835,700 (J)
Estimated Equalized Valuation (as of 10/01/2008 ) 8,249,195,078 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 0.8829 (L)
OCEAN - LAKEWOOD TWP
17. Salaries and Benefits of Certain District Employees
Name EUGENIA LAWSON
Job Title Superintendent
Base Annual Salary 166,500
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 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,550
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
OCEAN - LAKEWOOD TWP
17. Salaries and Benefits of Certain District Employees
Name WILLIAM ANDERSEN
Job Title Assistant Superintendent
Base Annual Salary 151,750
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 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 4,895
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 15,000
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
OCEAN - LAKEWOOD TWP
17. Salaries and Benefits of Certain District Employees
Name ROBERT FINGER
Job Title Business Administrator
Base Annual Salary 157,845
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 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 3,570
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 15,000
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
OCEAN - LAKEWOOD TWP
17. Salaries and Benefits of Certain District Employees
Name WILLIAM COYLE
Job Title Other
Base Annual Salary 96,000
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 220
Annual Vacation Days 15
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 400
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 15,000
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
OCEAN - LAKEWOOD TWP
17. Salaries and Benefits of Certain District Employees
Name MICHAEL INZELBUCH
Job Title Other
Base Annual Salary 122,655
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2007
Ending Date of Contract 06/30/2010
Annual Work Days 220
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
OCEAN - LAKEWOOD TWP
17. Salaries and Benefits of Certain District Employees
Name BENSON ROSENBERG
Job Title Other
Base Annual Salary 96,906
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2006
Ending Date of Contract 06/30/2009
Annual Work Days 220
Annual Vacation Days 12
Annual Sick Days 12
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 400
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 15,000
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
OCEAN - LAKEWOOD TWP
17. Salaries and Benefits of Certain District Employees
Name LISA MILLER
Job Title Other
Base Annual Salary 82,500
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 08/01/2008
Ending Date of Contract 06/30/2009
Annual Work Days 220
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 5
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 15,000
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
OCEAN - LAKEWOOD TWP
17. Salaries and Benefits of Certain District Employees
Name PATRICIA BUNNELL
Job Title Other
Base Annual Salary 75,125
FTE 1
Shared with Another District? N
Contract Terms:
Beginning Date of Contract 07/01/2006
Ending Date of Contract 06/30/2009
Annual Work Days 220
Annual Vacation Days 12
Annual Sick Days 12
Annual Personal Days 5
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