03/24/2008 SUSSEX - STILLWATER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2006 October 15, 2007 October 15, 2008
Actual Actual Estimated
Pupils on Roll Regular Full-Time 350 361 367
Pupils on Roll - Special Full-Time 48 50 42
Pupils Received 4 5 3
SUSSEX - STILLWATER TWP
Advertised Revenues
Budget Category Account 2006-07 2007-08 2008-09
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 130,977 57,165
Revenues from Local Sources:
Local Tax Levy 10-1210 3,256,387 3,368,572 3,600,087
Tuition 10-1300 72,686 52,110 40,674
Interest Earned on Capital Reserve Funds 10-1XXX 1,935 700 2,000
Other Restricted Miscellaneous Revenues 10-1XXX 37,494
Unrestricted Miscellaneous Revenues 10-1XXX 29,000 40,132
SUBTOTAL 3,368,502 3,450,382 3,682,893
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 869,876 869,876
Transportation Aid 10-3120 163,398 163,398
Special Education Aid 10-3130 214,883 214,883
Stabilization Aid 10-3171 539,380 539,380
Consolidated Aid 10-3195 46,412 46,412
Additional Formula Aid 10-3196 55,018 111,687
Other State Aids 10-3XXX 222 58,081
Categorical Special Education Aid 10-3132 191,858
Equalization Aid 10-3176 1,198,628
Categorical Security Aid 10-3177 28,445
Adjustment Aid 10-3178 499,079
Categorical Transportation Aid 10-3121 128,275
SUBTOTAL 1,889,189 2,003,717 2,046,285
Adjustment for Prior Year Encumbrances 86,552
Actual Revenues (Over)/Under Expenditures -92,688
TOTAL OPERATING BUDGET 5,165,003 5,671,628 5,786,343
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 2,067
TOTAL REVENUES FROM STATE SOURCES 2,067
Revenues from Federal Sources:
Title I 20-4411-4416 13,206 14,404 8,944
I.D.E.A. Part B (Handicapped) 20-4420-4429 72,288 84,219 86,936
Other 20-4XXX 50,986 55,072 55,012
TOTAL REVENUES FROM FEDERAL SOURCES 136,480 153,695 150,892
TOTAL GRANTS AND ENTITLEMENTS 138,547 153,695 150,892
TOTAL REVENUES/SOURCES 5,303,550 5,825,323 5,937,235
SUSSEX - STILLWATER TWP
Advertised Appropriations
Budget Category Account 2006-07 2007-08 2008-09
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 2,045,527 2,115,256 2,129,343
Special Education 11-2XX-100-XXX 339,989 375,567 345,146
Basic Skills/Remedial 11-230-100-XXX 113,703 117,328 156,021
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 14,888 17,550 20,100
Support Services:
Tuition 11-000-100-XXX 4,497
Health Services 11-000-213-XXX 60,934 66,625 74,780
Students - Related & Extraordinary 11-000-216,217 116,109 125,208 130,231
Guidance 11-000-218-XXX 2,938 4,000 4,000
Child Study Teams 11-000-219-XXX 228,355 251,532 256,952
Improvement of Instructional Services 11-000-221-XXX 3,631 4,500 4,675
Educational Media Services - School Library 11-000-222-XXX 82,800 87,084 87,520
Instructional Staff Training Services 11-000-223-XXX 8,325 7,450 9,500
General Administration 11-000-230-XXX 258,231 291,287 282,270
School Administration 11-000-240-XXX 138,593 138,423 139,974
Central Svcs & Admin Info Technology 11-000-25X-XXX 132,174 139,656 142,680
Operation and Maintenance of Plant Services 11-000-26X-XXX 358,926 394,498 433,009
Student Transportation Services 11-000-270-XXX 325,232 350,520 376,442
Personal Services - Employee Benefits 11-XXX-XXX-2XX 903,063 952,613 946,700
Food Services 11-000-310-XXX 8,000
Total Support Services Expenditures 2,623,808 2,821,396 2,888,733
TOTAL GENERAL CURRENT EXPENSE 5,137,915 5,447,097 5,539,343
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-604 66,000
Interest Earned on Capital Reserve 10-604 700 2,000
Equipment 12-XXX-XXX-73X 27,088 80,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX 130,000 128,000
TOTAL CAPITAL EXPENDITURES 27,088 211,100 196,000
Transfer of Funds to Charter Schools 10-000-100-56X 13,431 51,000
OPERATING BUDGET GRAND TOTAL 5,165,003 5,671,628 5,786,343
SPECIAL GRANTS AND ENTITLEMENTS
Other Special Projects 20-XXX-XXX-XXX 2,067
Total State Projects 2,067
Federal Projects:
Title I 20-XXX-XXX-XXX 13,206 14,404 8,944
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 72,288 84,219 86,936
Other Special Projects 20-XXX-XXX-XXX 50,986 55,072 55,012
Total Federal Projects 136,480 153,695 150,892
TOTAL GRANTS AND ENTITLEMENTS 138,547 153,695 150,892
Total Expenditures 5,303,550 5,825,323 5,937,235
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 5,303,550 5,825,323 5,937,235
SUSSEX - STILLWATER TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2006 6/30/2007 6/30/2008 6/30/2009
Unreserved:
General Operating Budget 103,950 250,222 250,000 250,000
Repayment of Debt 0 0 0 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 87,246 44,181 44,881 112,881
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 270,199 188,141 57,165 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Reserved for Repayment of Debt 0 0 0 0
SUSSEX - STILLWATER TWP
Advertised Per Pupil Cost Calculations
2008 - 2009
2005-06 2006-07 2007-08 2007-08 2008-2009
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11268 11985 12802 12522 12779
Total Classroom Instruction 7258 7802 8200 8027 8103
Classroom-Salaries and Benefits 7010 7574 7879 7647 7790
Classroom-General Supplies and Textbooks 247 225 314 376 312
Classroom-Purchased Services and Other 0 3 6 4 0
Total Support Services 1463 1550 1713 1665 1723
Support Services-Salaries and Benefits 1360 1427 1571 1523 1598
Total Administrative Costs 1550 1595 1668 1689 1687
Administration-Salaries and Benefits 1264 1332 1381 1371 1394
Total Operations and Maintenance of Plant 939 992 1147 1069 1216
Operations & Maintenance of Plant-Salary & Ben. 439 467 487 473 554
Total Food Services Costs 20 0 20 20 0
Total Extracurricular Costs 39 47 54 52 50
Total Equipment Costs 207 68 62 198 0
Employee Benefits as a % of Salaries 25.2 26.2 27.3 26.9 25.9
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2008 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 2007-08 revised appropriations and 2008-09 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.
SUSSEX - STILLWATER TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 08-09 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
SUSSEX - STILLWATER TWP
Shared Services -- Description of Shared Services
_________________________________________________
Fredon School sends Preschool Disabled students to Stillwater School.They
also send Summer School students to Stillwater School.The two schools
share a Learning Disablity Teacher consultant. We lease a classroom
to Hampton School. The regional districts share a curriculum coordinator
.The transportation director for Kittatinny coordinates the non public
transportation for the regional district. Stillwater is a member of the
Sussex County Co-op for Preschool transportation. We are members of two
cooperative buying groups.We participate in ACES and ACT. These groups
save money in energy and telecommunications.The Township of Stillwater
provides snow plowing services and the use of machinery when needed to
the school. The township recreation committee uses the school's ball
fields/soccer fields and provides clay and does maintenance on them.
SUSSEX - STILLWATER TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 08-09 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,484,330 (A)
Estimated Net Taxable Valuation (as of 09/30/2007 ) 248,950,991 (B)
Estimated 08-09 General Fund School Tax Rate=(A)/(B)X100 1.3996 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,484,330 (D)
Estimated Net Taxable Valuation (as of 09/30/2007 ) 248,950,991 (E)
Estimated 08-09 Total School Tax Rate=(D)/(E)X100 1.3996 (F)
B. Estimated 08-09 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 3,484,330 (G)
Estimated Equalized Valuation (as of 09/30/2007 ) 575,779,778 (H)
Estimated 08-09 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.6051 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 3,484,330 (J)
Estimated Equalized Valuation (as of 09/30/2007 ) 575,779,778 (K)
Estimated 08-09 Equalized Total School
Tax Rate=(J)/(K)X100 0.6051 (L)