>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CUMBERLAND  >>CUMBERLAND REGIONAL

User Friendly Budgets
2011-2012

CUMBERLAND - CUMBERLAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time1,1311,0431,086
Pupils on Roll Regular Shared-Time769793
spacing
Pupils on Roll - Special Full-Time227200186
Pupils on Roll - Special Shared-Time363840
Private School Placements111520
spacing
Pupils Sent to Other Districts-Reg Prog2610
Pupils Sent to Other Dists-Spec Ed Prog111321
Pupils Received10820
Pupils in State Facilities377

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 600,000 559,014
Withdrawal from Current Expense Emergency Rsv 10-312 0 182,879 0
Withdrawal from Maint. Reserve 10-310 0 217,223 0
Transfers from Other Funds 10-5200 0 426,245 80,693
Revenues from Local Sources:
Local Tax Levy 10-1210 7,594,435 7,369,435 7,369,435
Transportation Fees from Individuals 10-1410 133,808 165,000 150,000
Other Restricted Miscellaneous Revenues 10-1XXX 112,794 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 91,546 91,546
SUBTOTAL  7,841,037 7,625,981 7,610,981
Revenues from State Sources:
School Choice Aid 10-3116 481,023 585,547 554,593
Extraordinary Aid 10-3131 77,105 85,000 85,000
Other State Aids 10-3XXX 12,560 0 0
Categorical Special Education Aid 10-3132 652,125 439,574 645,504
Equalization Aid 10-3176 7,773,361 10,234,464 10,234,464
Categorical Security Aid 10-3177 168,724 0 1,717
Adjustment Aid 10-3178 20,051 0 0
Categorical Transportation Aid 10-3121 639,587 0 0
SUBTOTAL  9,824,536 11,344,585 11,521,278
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 17,460 28,454 31,365
Equalization Aid - ARRA ESF 16-4520 1,787,110 0 0
Equalization Aid - ARRA GSF 17-4521 69,182 0 0
Education Jobs Fund 18-4522 0 0 407,000
SUBTOTAL  1,873,752 28,454 438,365
Adjustment for Prior Year Encumbrances  0 160,205 0
Actual Revenues (Over)/Under Expenditures  11,909 0 0
TOTAL OPERATING BUDGET  19,551,234 20,585,572 20,210,331
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,433 2,000 2,000
Revenues from Federal Sources:
Title I 20-4411-4416 415,171 240,011 204,009
Title II 20-4451-4455 0 49,021 41,668
Title IV 20-4471-4474 0 4,277 3,635
I.D.E.A. Part B (Handicapped) 20-4420-4429 267,317 235,577 200,240
Vocational Education 20-4430 0 64,801 55,081
Other 20-4XXX 141,248 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  823,736 593,687 504,633
TOTAL GRANTS AND ENTITLEMENTS  834,169 595,687 506,633
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 9,237 8,672
Transfers from Other Funds 40-5200 0 0 344,717
Revenues from Local Sources:
Local Tax Levy 40-1210 790,194 664,875 664,875
Miscellaneous 40-1XXX 8,672 0 0
TOTAL REVENUES FROM LOCAL SOURCES  798,866 664,875 664,875
Revenues from State Sources:
Debt Service Aid Type II 40-3160 250,165 86,440 290,179
TOTAL LOCAL REPAYMENT OF DEBT  1,049,031 760,552 1,308,443
Actual Revenues (Over)/Under Expenditures  -8,672 0 0
TOTAL REPAYMENT OF DEBT  1,040,359 760,552 1,308,443
TOTAL REVENUES/SOURCES  21,425,762 21,941,811 22,025,407
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  21,425,762 21,941,811 22,025,407

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,947,2065,849,0295,848,643
Special Education 11-2XX-100-XXX1,060,733996,3681,052,337
Basic Skills/Remedial 11-230-100-XXX141,838116,208119,874
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX139,531137,657132,542
School Sponsored Athletics 11-402-100-XXX426,933525,676462,278
Summer School 11-422-XXX-XXX3,61900
Alternative Education Programs - Instructional 11-423-XXX-XXX180,238230,381230,381
Support Services:
Tuition 11-000-100-XXX1,820,8012,188,4262,127,604
Attendance and Social Work Services 11-000-211-XXX40,22442,08743,657
Health Services 11-000-213-XXX127,010128,539132,798
Guidance 11-000-218-XXX563,465525,077520,695
Child Study Teams 11-000-219-XXX292,622322,615288,906
Improvement of Instructional Services 11-000-221-XXX441,838431,070402,771
Educational Media Services - School Library 11-000-222-XXX139,842123,333125,448
General Administration 11-000-230-XXX361,529376,442414,336
School Administration 11-000-240-XXX916,870874,652866,776
Central Svcs & Admin Info Technology 11-000-25X-XXX383,166389,427389,637
Operation and Maintenance of Plant Services 11-000-26X-XXX1,999,7142,190,7381,945,497
Student Transportation Services 11-000-270-XXX1,800,2061,645,8351,585,835
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,725,5943,190,1243,321,837
Total Support Services Expenditures 11,612,88112,428,36512,165,797
TOTAL GENERAL CURRENT EXPENSE 19,512,97920,283,68420,011,852
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X38,10450,00050,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0251,888148,479
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-93115100
TOTAL CAPITAL EXPENDITURES 38,255301,888198,479
OPERATING BUDGET GRAND TOTAL 19,551,23420,585,57220,210,331
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,4332,0002,000
Federal Projects:
Title I 20-XXX-XXX-XXX415,171240,011204,009
Title II 20-XXX-XXX-XXX049,02141,668
Title IV 20-XXX-XXX-XXX04,2773,635
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX267,317235,577200,240
Vocational Education 20-XXX-XXX-XXX064,80155,081
Other Special Projects 20-XXX-XXX-XXX141,24800
Total Federal Projects 823,736593,687504,633
TOTAL GRANTS AND ENTITLEMENTS 834,169595,687506,633
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0760,5521,308,443
Additional State School Building Aid-Ch.177 40-702-510-XXX1,040,35900
Total Additional State School Building Aid 1,040,35900
TOTAL REPAYMENT OF DEBT 1,040,359760,5521,308,443
Total Expenditures 21,425,76221,941,81122,025,407
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 21,425,76221,941,81122,025,407

 

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 Budget410,170511,609412,470408,507
  Repayment of Debt9,23717,9098,6720
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve317,223217,223203,963203,963
      Legal Reserve1,049,7591,055,912555,0510
      Tuition Reserve0000
      Current Expense Emergency Reserve182,879182,87900
  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 Cost12,12911,52111,33112,55212,177
Total Classroom Instruction7,1337,3236,2736,9626,929
Classroom-Salaries and Benefits6,6156,7995,8436,4346,528
Classroom-General Supplies and Textbooks340331273350244
Classroom-Purchased Services and Other178193157178158
Total Support Services1,3391,6331,4051,5471,491
Support Services-Salaries and Benefits1,2481,4961,3031,4351,383
Total Administrative Costs1,5941,6571,4321,5781,577
Administration-Salaries and Benefits1,4471,5041,2811,4111,388
Legal Costs040171930
Total Operations and Maintenance of Plant1,5491,8081,6831,8531,629
Operations & Maintenance of Plant-Salary & Ben.659875712784743
Total Food Services Costs00000
Total Extracurricular Costs505549525598538
Total Equipment Costs7631353837
Employee Benefits as a % of Salaries25.224.930.130.131

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
  • We participate in a number of shared services in transportation and bulk
  • supplies of paper and other products. Shared curricular and child study
  • services are under discussion with consituent districts.
  • Regular Education bussing is through a consortium with Upper Deerfield SD
  • as LEA. Special Ed bussing is thorugh Ed Cooperative. Pittsgrove Towns
  • hip provides paper and gas. We also will share costs for curriculum coor
  • dination in the next year, with CST services to follow in 2012-13.

 

Estimated Tax Rate Information
DEERFIELD
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy931,202 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)185,633,978 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.5016 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,015,215 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)185,633,978 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.5469 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy931,202 (G)
Estimated Equalized Valuation (as of 10/01/2010)220,544,536 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4222 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,015,215 (J)
Estimated Equalized Valuation (as of 10/01/2010)220,544,536 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4603 (L)
spacing
FAIRFIELD TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,237,599 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)171,681,417 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7209 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,349,255 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)171,681,417 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7859 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,237,599 (G)
Estimated Equalized Valuation (as of 10/01/2010)301,692,615 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4102 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,349,255 (J)
Estimated Equalized Valuation (as of 10/01/2010)301,692,615 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4472 (L)
spacing
GREENWICH TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy295,927 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)63,075,566 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.4692 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy322,625 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)63,075,566 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.5115 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy295,927 (G)
Estimated Equalized Valuation (as of 10/01/2010)68,464,035 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4322 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy322,625 (J)
Estimated Equalized Valuation (as of 10/01/2010)68,464,035 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4712 (L)
spacing
HOPEWELL TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,543,851 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)237,083,911 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6512 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,683,138 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)237,083,911 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7099 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,543,851 (G)
Estimated Equalized Valuation (as of 10/01/2010)351,180,157 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4396 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,683,138 (J)
Estimated Equalized Valuation (as of 10/01/2010)351,180,157 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4793 (L)
spacing
SHILOH BORO
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy145,329 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)19,510,575 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7449 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy158,441 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)19,510,575 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.8121 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy145,329 (G)
Estimated Equalized Valuation (as of 10/01/2010)31,948,884 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4549 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy158,441 (J)
Estimated Equalized Valuation (as of 10/01/2010)31,948,884 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4959 (L)
spacing
STOW CREEK TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy535,262 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)80,219,486 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6672 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy583,553 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)80,219,486 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7274 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy535,262 (G)
Estimated Equalized Valuation (as of 10/01/2010)116,995,052 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.4575 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy583,553 (J)
Estimated Equalized Valuation (as of 10/01/2010)116,995,052 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4988 (L)
spacing
UPPER DEERFIELD TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,603,282 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)419,994,185 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6198 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,838,151 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)419,994,185 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.6758 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,603,282 (G)
Estimated Equalized Valuation (as of 10/01/2010)671,393,918 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.3877 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,838,151 (J)
Estimated Equalized Valuation (as of 10/01/2010)671,393,918 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.4227 (L)

 

Administrative Salaries
Employee Name: Andrew McIlvaine 
Job TitleAssistant Superintendent 
Base Annual Salary110,400 
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 20 
  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: 
Allowances100 
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: Anthony Riccuti 
Job TitleInformation Technology 
Base Annual Salary93,382 
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 20 
  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 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: William Stonis 
Job TitleSuperintendent 
Base Annual Salary151,424 
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 20 
  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: 
Allowances1,100 
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