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User Friendly Budgets
2010

CAPE MAY - WILDWOOD CREST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time232250251
spacing
Pupils on Roll - Special Full-Time395050
Private School Placements101
spacing
Pupils Sent to Other Districts-Reg Prog372828
Pupils Sent to Other Dists-Spec Ed Prog212121
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 90,000
Revenues from Local Sources:
Local Tax Levy 10-1210 5,661,552 5,888,014 6,048,533
Tuition 10-1300 46,000 0 40,000
Unrestricted Miscellaneous Revenues 10-1XXX 23,996 130,173 18,000
SUBTOTAL  5,731,548 6,018,187 6,106,533
Revenues from State Sources:
Extraordinary Aid 10-3131 0 1,200 0
Categorical Special Education Aid 10-3132 141,672 144,727 157,884
Categorical Security Aid 10-3177 29,151 37,389 37,104
Adjustment Aid 10-3178 537,338 542,833 179,184
Categorical Transportation Aid 10-3121 29,946 36,316 53,919
SUBTOTAL  738,107 762,465 428,091
Actual Revenues (Over)/Under Expenditures  -117,901 0 0
TOTAL OPERATING BUDGET  6,351,754 6,780,652 6,624,624
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 61,050 0 0
Preschool Education Aid 20-3218 0 61,050 60,346
TOTAL REVENUES FROM STATE SOURCES  61,050 61,050 60,346
Revenues from Federal Sources:
Title I 20-4411-4416 54,398 60,547 51,464
Title II 20-4451-4455 0 0 22,816
Title IV 20-4471-4474 0 0 915
I.D.E.A. Part B (Handicapped) 20-4420-4429 89,933 85,300 72,505
Other 20-4XXX 28,737 27,920 0
TOTAL REVENUES FROM FEDERAL SOURCES  173,068 173,767 147,700
TOTAL GRANTS AND ENTITLEMENTS  234,118 234,817 208,046
TOTAL REVENUES/SOURCES  6,585,872 7,015,469 6,832,670
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  6,585,872 7,015,469 6,832,670

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,914,1371,920,8521,672,905
Special Education 11-2XX-100-XXX362,572500,318449,520
Basic Skills/Remedial 11-230-100-XXX84,665137,587143,006
Bilingual Education 11-240-100-XXX6,9906,9906,990
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX51,88217,68011,478
School Sponsored Athletics 11-402-100-XXX25,85022,20022,548
Community Services Programs/Operations 11-800-330-XXX1,3011,8001,800
Support Services:
Tuition 11-000-100-XXX1,633,6071,629,9871,639,926
Health Services 11-000-213-XXX94,59499,750103,770
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21718,63750,57075,858
Guidance 11-000-218-XXX269,840117,45087,749
Child Study Teams 11-000-219-XXX0240,193257,759
Educational Media Services - School Library 11-000-222-XXX118,251113,410116,515
Instructional Staff Training Services 11-000-223-XXX177,796230,059232,812
General Administration 11-000-230-XXX166,053165,460175,416
Central Svcs & Admin Info Technology 11-000-25X-XXX125,334116,022100,605
Operation and Maintenance of Plant Services 11-000-26X-XXX532,285559,273537,087
Student Transportation Services 11-000-270-XXX122,152109,500136,238
Personal Services - Employee Benefits 11-XXX-XXX-2XX593,542727,551712,568
Food Services 11-000-310-XXX14,86814,00018,000
Total Support Services Expenditures 3,866,9594,173,2254,194,303
TOTAL GENERAL CURRENT EXPENSE 6,314,3566,780,6526,502,550
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X6,77700
Facilities Acquisition and Construction Services 12-000-4XX-XXX006,316
TOTAL CAPITAL EXPENDITURES 6,77706,316
Transfer of Funds to Charter Schools 10-000-100-56X30,6210115,758
OPERATING BUDGET GRAND TOTAL 6,351,7546,780,6526,624,624
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX51,05061,05051,898
Support Services 20-218-200-XXX10,00008,448
TOTAL PRESCHOOL EDUCATION AID 61,05061,05060,346
Other State Projects:
Total State Projects 61,05061,05060,346
Federal Projects:
Title I 20-XXX-XXX-XXX54,39860,54751,464
Title II 20-XXX-XXX-XXX0022,816
Title IV 20-XXX-XXX-XXX00915
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX89,93385,30072,505
Other Special Projects 20-XXX-XXX-XXX28,73727,9200
Total Federal Projects 173,068173,767147,700
TOTAL GRANTS AND ENTITLEMENTS 234,118234,817208,046
Total Expenditures 6,585,8727,015,4696,832,670
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 6,585,8727,015,4696,832,670

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget21,644139,545139,54549,545
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost18,39216,77517,66617,17916,337
Total Classroom Instruction12,24310,31511,10110,5259,565
Classroom-Salaries and Benefits11,6699,87810,61310,0539,130
Classroom-General Supplies and Textbooks558422473457420
Classroom-Purchased Services and Other1716161515
Total Support Services2,6022,8153,1053,3423,509
Support Services-Salaries and Benefits2,0982,2512,6352,8412,935
Total Administrative Costs1,0981,1911,1121,0771,077
Administration-Salaries and Benefits719856793775758
Legal Costs00403741
Total Operations and Maintenance of Plant2,2452,0832,1592,0391,998
Operations & Maintenance of Plant-Salary & Ben.1,003970995932922
Total Food Services Costs7654514761
Total Extracurricular Costs123312131143120
Total Equipment Costs3425000
Employee Benefits as a % of Salaries17.718.31920.121.8

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.

 

Shared Services
  • Share Superintendent
  • Share Business Administrator
  • Share Technology Technician
  • Shared Professional Development
  • Shared Food Service
  • Shared Child Study Team Services (PT, OT, Psych, etc.)
  • Purchasing Co-Ops
  • Shared Transportation Co-Op
  • ACES Co-Op (Energy)
  • Shared fuel costs w/ municipal
  • Shared placement of special needs children

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,048,533 (A)
Estimated Net Taxable Valuation (as of 01/10/2010)2,289,310,800 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2642 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,048,533 (D)
Estimated Net Taxable Valuation (as of 01/10/2010)2,289,310,800 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2642 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,048,533 (G)
Estimated Equalized Valuation (as of 01/10/2010)2,289,310,800 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2642 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,048,533 (J)
Estimated Equalized Valuation (as of 01/10/2010)2,289,310,800 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.2642 (L)

 

Administrative Salaries
Employee Name: Anderson, Dennis J 
Job TitleSuperintendent 
Base Annual Salary74,000 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District5790 
Shared Job TitleSuperintendent 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/1991 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount33,900 
  Description of: 
   Buyback of Sick Days at the End of Contractemp. gets 1/3 value same as teachers 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration5,690 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cashemp, can sell back 10 days at per diem 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Guevara, Ann Maria 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary104,539 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/22/2005 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount7,200 
  Description of: 
   Buyback of Sick Days at the End of Contractemp. gets 1/3 value, same as teachers 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration4,000 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cashemployee may sell back 10 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Rohrman, Gregory S 
Job TitleBusiness Administrator 
Base Annual Salary72,000 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District5790 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/1992 
  Ending Date of Contract 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days14 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances2,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other4,500 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contractcapped 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments