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User Friendly Budgets
2011-2012

CAPE MAY - WILDWOOD CREST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time250235237
spacing
Pupils on Roll - Special Full-Time504546
Private School Placements010
spacing
Pupils Sent to Other Districts-Reg Prog283233
Pupils Sent to Other Dists-Spec Ed Prog212111
Pupils Received099
Pupils in State Facilities122

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 90,000 0
Transfers from Other Funds 10-5200 4,197 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 5,888,014 6,048,533 6,169,504
Tuition 10-1300 60,225 40,000 54,000
Unrestricted Miscellaneous Revenues 10-1XXX 206,410 18,000 17,000
SUBTOTAL  6,154,649 6,106,533 6,240,504
Revenues from State Sources:
Extraordinary Aid 10-3131 39,128 0 0
Categorical Special Education Aid 10-3132 144,727 157,884 157,884
Categorical Security Aid 10-3177 37,389 37,104 37,104
Adjustment Aid 10-3178 513,358 179,184 245,899
Categorical Transportation Aid 10-3121 36,316 53,919 53,919
SUBTOTAL  770,918 428,091 494,806
Revenues from Federal Sources:
Education Jobs Fund 18-4522 0 0 25,229
SUBTOTAL  0 0 25,229
Actual Revenues (Over)/Under Expenditures  -137,045 0 0
TOTAL OPERATING BUDGET  6,792,719 6,624,624 6,760,539
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 61,050 60,346 54,860
TOTAL REVENUES FROM STATE SOURCES  61,050 60,346 54,860
Revenues from Federal Sources:
Title I 20-4411-4416 81,885 55,603 47,262
Title II 20-4451-4455 0 27,400 23,290
I.D.E.A. Part B (Handicapped) 20-4420-4429 155,565 89,720 76,262
Other 20-4XXX 27,920 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  265,370 172,723 146,814
TOTAL GRANTS AND ENTITLEMENTS  326,420 233,069 201,674
TOTAL REVENUES/SOURCES  7,119,139 6,857,693 6,962,213
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,119,139 6,857,693 6,962,213

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,934,1461,672,9051,661,900
Special Education 11-2XX-100-XXX454,394449,520390,543
Basic Skills/Remedial 11-230-100-XXX129,937143,006158,310
Bilingual Education 11-240-100-XXX6,9906,9906,990
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX34,28211,47836,600
School Sponsored Athletics 11-402-100-XXX41,76422,54845,200
Community Services Programs/Operations 11-800-330-XXX1,6341,8001,800
Support Services:
Tuition 11-000-100-XXX1,708,1961,639,9261,337,130
Health Services 11-000-213-XXX99,391103,77099,762
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21798375,858105,667
Guidance 11-000-218-XXX93,14887,74956,594
Child Study Teams 11-000-219-XXX208,237257,759255,952
Educational Media Services - School Library 11-000-222-XXX123,982116,515143,660
Instructional Staff Training Services 11-000-223-XXX185,029232,812175,094
General Administration 11-000-230-XXX168,852175,416132,994
Central Svcs & Admin Info Technology 11-000-25X-XXX132,475100,605127,326
Operation and Maintenance of Plant Services 11-000-26X-XXX574,396537,087672,841
Student Transportation Services 11-000-270-XXX143,928136,238155,800
Personal Services - Employee Benefits 11-XXX-XXX-2XX739,725712,568825,643
Food Services 11-000-310-XXX4618,0005,000
Total Support Services Expenditures 4,178,3884,194,3034,093,463
TOTAL GENERAL CURRENT EXPENSE 6,781,5356,502,5506,394,806
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X0012,400
Facilities Acquisition and Construction Services 12-000-4XX-XXX06,3163,673
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93100241,942
TOTAL CAPITAL EXPENDITURES 06,316258,015
Transfer of Funds to Charter Schools 10-000-100-56X11,184115,758107,718
OPERATING BUDGET GRAND TOTAL 6,792,7196,624,6246,760,539
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX61,05051,89851,898
Support Services 20-218-200-XXX08,4482,962
TOTAL PRESCHOOL EDUCATION AID 61,05060,34654,860
Other State Projects:
Total State Projects 61,05060,34654,860
Federal Projects:
Title I 20-XXX-XXX-XXX81,88555,60347,262
Title II 20-XXX-XXX-XXX027,40023,290
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX155,56589,72076,262
Other Special Projects 20-XXX-XXX-XXX27,92000
Total Federal Projects 265,370172,723146,814
TOTAL GRANTS AND ENTITLEMENTS 326,420233,069201,674
Total Expenditures 7,119,1396,857,6936,962,213
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,119,1396,857,6936,962,213

 

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 Budget139,545276,590186,590186,590
  Repayment of Debt0000
Restricted 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
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost16,77517,34316,33717,09517,894
Total Classroom Instruction10,31510,8009,56510,00910,240
Classroom-Salaries and Benefits9,87810,2439,1309,5549,524
Classroom-General Supplies and Textbooks422542420440700
Classroom-Purchased Services and Other1615151516
Total Support Services2,8152,8823,5093,6723,576
Support Services-Salaries and Benefits2,2512,3312,9353,0712,584
Total Administrative Costs1,1911,2001,0781,1281,120
Administration-Salaries and Benefits856863758793838
Legal Costs054414343
Total Operations and Maintenance of Plant2,0832,1701,9982,0912,608
Operations & Maintenance of Plant-Salary & Ben.970984922965831
Total Food Services Costs540616418
Total Extracurricular Costs312286120126326
Total Equipment Costs2500045
Employee Benefits as a % of Salaries18.321.521.821.827.4

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
  • 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
  • E-rate participation

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,169,504 (A)
Estimated Net Taxable Valuation (as of 01/18/2011)2,315,177,300 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2665 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,169,504 (D)
Estimated Net Taxable Valuation (as of 01/18/2011)2,315,177,300 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2665 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,169,504 (G)
Estimated Equalized Valuation (as of 01/18/2011)2,315,177,300 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.2665 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,169,504 (J)
Estimated Equalized Valuation (as of 01/18/2011)2,315,177,300 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.2665 (L)

 

Administrative Salaries
Employee Name: Ann Maria Guevara 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary108,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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, Other15,416 
  Retirement Plans
Contractual Post-Employment Benefits Amount8,100 
  Description of: 
   Buyback of Sick Days at the End of Contractgets 1/3 day 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 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: Dennis J. Anderson 
Job TitleSuperintendent 
Base Annual Salary76,300 
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 Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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 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: Gregory S Rohrman 
Job TitleBusiness Administrator 
Base Annual Salary74,856 
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 Contract 
  Ending Date of Contract 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  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, Other6,800 
  Retirement Plans
Contractual Post-Employment Benefits Amount39,858 
  Description of: 
   Buyback of Sick Days at the End of Contractcapped. teachers not capped. 
   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