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User Friendly Budgets
2011-2012

CAPE MAY - LOWER CAPE MAY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,2081,1641,160
spacing
Pupils on Roll - Special Full-Time427452457
Pupils on Roll - Special Shared-Time71614
Private School Placements4711
spacing
Pupils Sent to Other Districts-Reg Prog855
Pupils Sent to Other Dists-Spec Ed Prog463750
Pupils Received111
Pupils in State Facilities650

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 546,181 0
Revenues from Local Sources:
Local Tax Levy 10-1210 16,761,633 17,432,098 17,780,740
Tuition 10-1300 0 21,122 22,488
Transportation Fees from Other LEAs 10-1420-1440 82,531 200,000 100,000
Interest Earned on Capital Reserve Funds 10-1XXX 60 125 125
Unrestricted Miscellaneous Revenues 10-1XXX 81,347 150,000 80,000
SUBTOTAL  16,925,571 17,803,345 17,983,353
Revenues from State Sources:
Extraordinary Aid 10-3131 54,377 0 0
Other State Aids 10-3XXX 11,421 0 0
Categorical Special Education Aid 10-3132 822,314 805,867 805,867
Equalization Aid 10-3176 462,409 118,399 118,399
Categorical Security Aid 10-3177 342,349 355,713 355,713
Adjustment Aid 10-3178 6,717,342 6,295,881 6,572,620
Categorical Transportation Aid 10-3121 1,165,900 1,201,101 1,201,101
SUBTOTAL  9,576,112 8,776,961 9,053,700
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 63,302 56,909 57,852
Equalization Aid - ARRA ESF 16-4520 98,680 0 0
Equalization Aid - ARRA GSF 17-4521 3,820 0 0
Education Jobs Fund 18-4522 0 0 336,678
SUBTOTAL  165,802 56,909 394,530
Actual Revenues (Over)/Under Expenditures  472,160 0 0
TOTAL OPERATING BUDGET  27,139,645 27,183,396 27,431,583
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,130 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 26,415 22,450 0
TOTAL REVENUES FROM STATE SOURCES  26,415 22,450 0
Revenues from Federal Sources:
Title I 20-4411-4416 225,076 252,738 214,830
Title II 20-4451-4455 0 87,592 74,455
I.D.E.A. Part B (Handicapped) 20-4420-4429 453,692 443,048 430,000
Other 20-4XXX 544,478 583 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,223,246 783,961 719,285
TOTAL GRANTS AND ENTITLEMENTS  1,254,791 806,411 719,285
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 7,162 45,202
Revenues from Local Sources:
Local Tax Levy 40-1210 1,401,784 1,427,947 1,418,460
Miscellaneous 40-1XXX 115 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,401,899 1,427,947 1,418,460
Revenues from State Sources:
Debt Service Aid Type II 40-3160 174,783 156,836 155,808
TOTAL LOCAL REPAYMENT OF DEBT  1,576,682 1,591,945 1,619,470
Actual Revenues (Over)/Under Expenditures  -24,754 0 0
TOTAL REPAYMENT OF DEBT  1,551,928 1,591,945 1,619,470
TOTAL REVENUES/SOURCES  29,946,364 29,581,752 29,770,338
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  29,946,364 29,581,752 29,770,338

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,282,6688,809,7048,757,314
Special Education 11-2XX-100-XXX2,453,2922,450,0182,465,464
Bilingual Education 11-240-100-XXX30,04318,00018,000
Vocational Programs - Local 11-3XX-100-XXX30,00030,00030,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX211,289207,968213,249
School Sponsored Athletics 11-402-100-XXX556,162497,076538,385
Other Instructional Programs 11-4XX-100-XXX25410,00010,000
Support Services:
Tuition 11-000-100-XXX2,816,5012,741,7252,606,277
Attendance and Social Work Services 11-000-211-XXX28,01037,77338,690
Health Services 11-000-213-XXX212,545232,871237,886
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21728,53647,91849,091
Guidance 11-000-218-XXX501,222558,321571,142
Child Study Teams 11-000-219-XXX656,291674,855687,009
Improvement of Instructional Services 11-000-221-XXX342,210354,428347,597
Educational Media Services - School Library 11-000-222-XXX290,487327,553323,004
Instructional Staff Training Services 11-000-223-XXX37,14142,00042,000
General Administration 11-000-230-XXX569,303608,226614,846
School Administration 11-000-240-XXX971,4501,035,4931,001,771
Central Svcs & Admin Info Technology 11-000-25X-XXX282,426287,154289,251
Operation and Maintenance of Plant Services 11-000-26X-XXX2,686,8242,521,7552,645,860
Student Transportation Services 11-000-270-XXX1,248,0461,263,3831,321,880
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,500,2904,113,4654,330,727
Food Services 11-000-310-XXX175,000125,000125,000
Total Support Services Expenditures 14,346,28214,971,92015,232,031
TOTAL GENERAL CURRENT EXPENSE 26,909,99026,994,68627,264,443
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040125125
Equipment 12-XXX-XXX-73X227,23492,00092,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX047,81927,809
TOTAL CAPITAL EXPENDITURES 227,234139,944119,934
Adult Education - Local:
Instruction 13-602-100-XXX2,42119,50019,500
Total Adult Education - Local 2,42119,50019,500
TOTAL SPECIAL SCHOOLS 2,42119,50019,500
Transfer of Funds to Charter Schools 10-000-100-56X029,26627,706
OPERATING BUDGET GRAND TOTAL 27,139,64527,183,39627,431,583
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,13000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,8642,4350
Nonpublic Auxiliary Services 20-XXX-XXX-XXX20,15417,1300
Nonpublic Nursing Services 20-XXX-XXX-XXX3,3972,8850
Total State Projects 26,41522,4500
Federal Projects:
Title I 20-XXX-XXX-XXX225,076252,738214,830
Title II 20-XXX-XXX-XXX087,59274,455
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX453,692443,048430,000
Other Special Projects 20-XXX-XXX-XXX544,4785830
Total Federal Projects 1,223,246783,961719,285
TOTAL GRANTS AND ENTITLEMENTS 1,254,791806,411719,285
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,551,9281,591,9451,619,470
TOTAL REPAYMENT OF DEBT 1,551,9281,591,9451,619,470
Total Expenditures 29,946,36429,581,75229,770,338
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 29,946,36429,581,75229,770,338

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget651,763442,254429,032429,032
  Repayment of Debt294,973319,72745,2020
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve11,70411,76411,88912,014
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve795,670532,95900
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt00267,363267,363

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost13,57414,07613,86614,17414,387
Total Classroom Instruction8,4078,7178,4568,6018,648
Classroom-Salaries and Benefits8,0288,3518,1108,2468,238
Classroom-General Supplies and Textbooks365357266295339
Classroom-Purchased Services and Other149815970
Total Support Services1,5711,5341,6691,7051,739
Support Services-Salaries and Benefits1,3041,3941,5001,5331,573
Total Administrative Costs1,2601,3031,3271,4091,403
Administration-Salaries and Benefits9551,0321,0361,1121,109
Legal Costs026171714
Total Operations and Maintenance of Plant1,6661,8081,7041,7291,815
Operations & Maintenance of Plant-Salary & Ben.763854868887896
Total Food Services Costs87108757777
Total Extracurricular Costs482552506519558
Total Equipment Costs177141565757
Employee Benefits as a % of Salaries18.420.424.624.525.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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
  • Cape May City Elementary School - Child Study Team Supervision
  • NP Transportation
  • Speech Therapy
  • West Cape May Elementary - Guidance Services
  • NP Transportation
  • Lower Township Elementary - School Resource Officer
  • Public Works
  • Athletic Fields/Gymnasiums

 

Estimated Tax Rate Information
CAPE MAY CITY
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,673,742 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,799,904,065 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2026 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,124,770 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,799,904,065 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2187 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,673,742 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,841,950,984 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1996 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,124,770 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,841,950,984 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.2155 (L)
spacing
LOWER TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,491,544 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)4,096,120,972 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2561 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,325,557 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)4,096,120,972 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2765 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,491,544 (G)
Estimated Equalized Valuation (as of 10/01/2010)4,220,857,580 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.2486 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,325,557 (J)
Estimated Equalized Valuation (as of 10/01/2010)4,220,857,580 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.2683 (L)
spacing
WEST CAPE MAY
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,615,454 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)515,688,263 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.3133 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,743,873 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)515,688,263 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.3382 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,615,454 (G)
Estimated Equalized Valuation (as of 10/01/2010)488,586,496 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3306 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,743,873 (J)
Estimated Equalized Valuation (as of 10/01/2010)488,586,496 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.3569 (L)

 

Administrative Salaries
Employee Name: Christopher Kobik 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary132,560 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses2,650 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,550 
  Retirement Plans10,391 
Contractual Post-Employment Benefits Amount52,219 
  Description of: 
   Buyback of Sick Days at the End of Contract38% @ Retirement >18 Years in District 
   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 
Employee Name: Dr. Ethel Lippman 
Job TitleAssistant Superintendent 
Base Annual Salary137,776 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District0710 
Shared Job TitleSupervisor of Child Study Team 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses2,650 
Stipends1,950 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,550 
  Retirement Plans
Contractual Post-Employment Benefits Amount27,958 
  Description of: 
   Buyback of Sick Days at the End of Contract38% @ Retirement >18 Years in District 
   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 
Employee Name: Frank Onorato 
Job TitleBusiness Administrator 
Base Annual Salary101,132 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses1,600 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,550 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   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 
Employee Name: Jack Pfizenmayer 
Job TitleSuperintendent 
Base Annual Salary176,525 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract06/01/2006 
  Ending Date of Contract05/31/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,450 
  Retirement Plans
Contractual Post-Employment Benefits Amount69,340 
  Description of: 
   Buyback of Sick Days at the End of Contract38% @ Retirement >18 Years in District 
   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 
Employee Name: Joseph Battle 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary83,844 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 21 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount40,729 
  Description of: 
   Buyback of Sick Days at the End of Contract30% @ Retirement >18 Years in District 
   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 
Employee Name: Thomas Frisoli 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary84,658 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 21 
  Contracted Number of Annual Sick Days 12 
  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: 
Allowances
Bonuses
Stipends950 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount6,317 
  Description of: 
   Buyback of Sick Days at the End of Contract20% @ Retirement >10 Years in District 
   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