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User Friendly Budgets
2010

CAPE MAY - LOWER CAPE MAY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,2311,2081,218
Pupils on Roll Regular Shared-Time201
spacing
Pupils on Roll - Special Full-Time422427437
Pupils on Roll - Special Shared-Time1579
Private School Placements4411
spacing
Pupils Sent to Other Districts-Reg Prog888
Pupils Sent to Other Dists-Spec Ed Prog504652
Pupils Received012
Pupils in State Facilities960

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 347,711 546,181
Revenues from Local Sources:
Local Tax Levy 10-1210 16,116,955 16,761,633 17,432,098
Tuition 10-1300 4,389 0 21,122
Transportation Fees from Other LEAs 10-1420-1440 98,095 200,000 200,000
Interest Earned on Capital Reserve Funds 10-1XXX 87 125 125
Unrestricted Miscellaneous Revenues 10-1XXX 112,309 150,000 150,000
SUBTOTAL  16,331,835 17,111,758 17,803,345
Revenues from State Sources:
Extraordinary Aid 10-3131 46,163 0 0
Other State Aids 10-3XXX 15,326 0 0
Categorical Special Education Aid 10-3132 844,887 822,314 805,867
Equalization Aid 10-3176 0 564,909 118,399
Categorical Security Aid 10-3177 282,735 342,349 355,713
Adjustment Aid 10-3178 7,980,191 7,161,023 6,295,881
Categorical Transportation Aid 10-3121 928,543 1,165,900 1,201,101
SUBTOTAL  10,097,845 10,056,495 8,776,961
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 25,520 55,417 56,909
Equalization Aid - ARRA ESF 16-4520 0 98,680 0
Equalization Aid - ARRA GSF 17-4521 0 3,820 0
SUBTOTAL  25,520 157,917 56,909
Actual Revenues (Over)/Under Expenditures  202,685 0 0
TOTAL OPERATING BUDGET  26,657,885 27,673,881 27,183,396
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 193 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 23,126 26,415 22,450
TOTAL REVENUES FROM STATE SOURCES  23,126 26,415 22,450
Revenues from Federal Sources:
Title I 20-4411-4416 206,805 257,098 218,535
I.D.E.A. Part B (Handicapped) 20-4420-4429 453,738 457,215 388,635
Other 20-4XXX 167,892 713,567 80,470
TOTAL REVENUES FROM FEDERAL SOURCES  828,435 1,427,880 687,640
TOTAL GRANTS AND ENTITLEMENTS  851,754 1,454,295 710,090
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 20,448 7,162
Revenues from Local Sources:
Local Tax Levy 40-1210 1,212,021 1,401,784 1,427,947
Miscellaneous 40-1XXX 6,144 0 0
TOTAL REVENUES FROM LOCAL SOURCES  1,218,165 1,401,784 1,427,947
Revenues from State Sources:
Debt Service Aid Type II 40-3160 180,992 174,783 156,836
TOTAL LOCAL REPAYMENT OF DEBT  1,399,157 1,597,015 1,591,945
Actual Revenues (Over)/Under Expenditures  172,975 0 0
TOTAL REPAYMENT OF DEBT  1,572,132 1,597,015 1,591,945
TOTAL REVENUES/SOURCES  29,081,771 30,725,191 29,485,431
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  29,081,771 30,725,191 29,485,431

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX9,193,9109,217,9238,859,704
Special Education 11-2XX-100-XXX2,428,1352,468,0302,450,018
Bilingual Education 11-240-100-XXX28,27230,02018,000
Vocational Programs - Local 11-3XX-100-XXX30,00030,00030,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX169,204241,283207,968
School Sponsored Athletics 11-402-100-XXX516,888581,217497,076
Other Instructional Programs 11-4XX-100-XXX5,00010,00010,000
Support Services:
Tuition 11-000-100-XXX2,905,5702,910,1982,741,725
Attendance and Social Work Services 11-000-211-XXX33,47835,68437,773
Health Services 11-000-213-XXX209,933224,082232,871
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2174,65748,24947,918
Guidance 11-000-218-XXX542,501560,867558,321
Child Study Teams 11-000-219-XXX600,116690,205674,855
Improvement of Instructional Services 11-000-221-XXX337,219338,437354,428
Educational Media Services - School Library 11-000-222-XXX477,486294,697327,553
Instructional Staff Training Services 11-000-223-XXX27,83642,00042,000
General Administration 11-000-230-XXX598,745599,006608,226
School Administration 11-000-240-XXX916,903954,053965,493
Central Svcs & Admin Info Technology 11-000-25X-XXX298,293349,264287,154
Operation and Maintenance of Plant Services 11-000-26X-XXX2,524,8002,570,7982,541,755
Student Transportation Services 11-000-270-XXX1,295,8411,296,7531,263,383
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,062,6833,672,3404,113,465
Food Services 11-000-310-XXX141,160137,150125,000
Total Support Services Expenditures 13,977,22114,723,78314,921,920
TOTAL GENERAL CURRENT EXPENSE 26,348,63027,302,25626,994,686
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040125125
Equipment 12-XXX-XXX-73X288,670326,30092,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX025,70047,819
TOTAL CAPITAL EXPENDITURES 288,670352,125139,944
Adult Education - Local:
Instruction 13-602-100-XXX4,66019,50019,500
Total Adult Education - Local 4,66019,50019,500
TOTAL SPECIAL SCHOOLS 4,66019,50019,500
Transfer of Funds to Charter Schools 10-000-100-56X15,925029,266
OPERATING BUDGET GRAND TOTAL 26,657,88527,673,88127,183,396
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX19300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX2,6882,8642,435
Nonpublic Auxiliary Services 20-XXX-XXX-XXX14,93020,15417,130
Nonpublic Nursing Services 20-XXX-XXX-XXX3,6283,3972,885
Nonpublic Technology Initiative 20-XXX-XXX-XXX1,88000
Total State Projects 23,12626,41522,450
Federal Projects:
Title I 20-XXX-XXX-XXX206,805257,098218,535
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX453,738457,215388,635
Other Special Projects 20-XXX-XXX-XXX167,892713,56780,470
Total Federal Projects 828,4351,427,880687,640
TOTAL GRANTS AND ENTITLEMENTS 851,7541,454,295710,090
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,572,1321,597,0151,591,945
TOTAL REPAYMENT OF DEBT 1,572,1321,597,0151,591,945
Total Expenditures 29,081,77130,725,19129,485,431
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 29,081,77130,725,19129,485,431

 

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 Budget844,658651,763579,985566,763
  Repayment of Debt467,948294,9737,1620
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11,61711,70411,82911,954
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve805,547795,670532,9590
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt00267,363267,363

 

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 Cost12,37513,57413,72314,11313,866
Total Classroom Instruction7,7978,4078,4438,6438,456
Classroom-Salaries and Benefits7,3118,0288,0928,2868,110
Classroom-General Supplies and Textbooks457365271342266
Classroom-Purchased Services and Other2914801481
Total Support Services1,3931,5711,6031,6241,669
Support Services-Salaries and Benefits1,2611,3041,4511,4691,500
Total Administrative Costs1,1971,2601,2631,3401,327
Administration-Salaries and Benefits9529559711,0091,036
Legal Costs00131817
Total Operations and Maintenance of Plant1,3681,6661,6691,7171,704
Operations & Maintenance of Plant-Salary & Ben.672763870829868
Total Food Services Costs9687828475
Total Extracurricular Costs416482547587506
Total Equipment Costs18317720919955
Employee Benefits as a % of Salaries21.618.421.921.424.6

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
  • The Lower Cape May Regional School District is very active in the area
  • of shared & interlocal services. The following is a representative
  • listing of current agreements:
  • Cape May City Elementary School - Child Study Team Supervision
  • Technology
  • Web Design
  • NP Transportation
  • West Cape May Elementary - Guidance
  • Lower Township Elementary - Food Service Supervision
  • Web Design
  • NP Transportation
  • The Township of Lower - School Resource Officer
  • Class II Officer-Security
  • Public Works
  • Athletic Fields/Gymnasiums
  • Public works

 

Estimated Tax Rate Information
CAPE MAY CITY
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,066,366 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)2,239,290,369 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2262 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,481,377 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)2,239,290,369 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2448 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy5,066,366 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,766,766,805 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1831 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy5,481,377 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,766,766,805 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1981 (L)
spacing
LOWER TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,778,674 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)4,709,617,022 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2289 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,661,607 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)4,709,617,022 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2476 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,778,674 (G)
Estimated Equalized Valuation (as of 10/01/2009)4,313,802,611 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2499 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,661,607 (J)
Estimated Equalized Valuation (as of 10/01/2009)4,313,802,611 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.2703 (L)
spacing
WEST CAPE MAY
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,587,058 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)515,761,134 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.3077 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,717,061 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)515,761,134 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.3329 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,587,058 (G)
Estimated Equalized Valuation (as of 10/01/2009)489,397,390 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3243 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,717,061 (J)
Estimated Equalized Valuation (as of 10/01/2009)489,397,390 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.3509 (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 Contract07/01/2007 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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, Other3,558 
  Retirement Plans10,391 
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 Remuneration60,133 
  Description of: 
   Annual Option to Buy Back Sick Time in Cash38% of Per Diem after 18 Years 
   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 Child Study Team 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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, Other3,648 
  Retirement Plans
Contractual Post-Employment Benefits Amount27,958 
  Description of: 
   Buyback of Sick Days at the End of Contract38% of Per Diem after 18 Years 
   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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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, Other3,648 
  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 Salary168,131 
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 Days12 
  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% of Per Diem after 18 Years 
   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 Salary79,890 
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 Days12 
  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 Amount40,544 
  Description of: 
   Buyback of Sick Days at the End of Contract30% of Per Diem after 18 Years 
   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 Salary80,665 
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 Days12 
  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 Amount6,487 
  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