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User Friendly Budgets
2010

CAPE MAY - NORTH WILDWOOD CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time278284285
spacing
Pupils on Roll - Special Full-Time343333
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog374352
Pupils Sent to Other Dists-Spec Ed Prog222728
Pupils Received476355
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 544,219 594,212
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 123,489 4,586 187,201
Transfers from Other Funds 10-5200 1 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 6,207,000 6,191,647 6,266,245
Other Local Governmental Units - Restricted 10-12XX 0 14,458 0
Tuition 10-1300 742,639 832,520 1,230,154
Interest Earned on Maintenance Reserve 10-1XXX 3,247 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 1,442 2,000 2,000
Unrestricted Miscellaneous Revenues 10-1XXX 52,384 20,000 15,000
SUBTOTAL  7,006,712 7,060,625 7,513,399
Revenues from State Sources:
Extraordinary Aid 10-3131 0 23,181 0
Other State Aids 10-3XXX 522 0 0
Categorical Special Education Aid 10-3132 142,139 138,149 141,438
Categorical Security Aid 10-3177 69,160 45,156 55,829
Adjustment Aid 10-3178 717,156 763,622 322,806
Categorical Transportation Aid 10-3121 51,514 55,861 51,463
SUBTOTAL  980,491 1,025,969 571,536
Adjustment for Prior Year Encumbrances  0 151,009 0
Actual Revenues (Over)/Under Expenditures  -716,700 0 0
TOTAL OPERATING BUDGET  7,393,993 8,786,408 8,866,348
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,750 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 0 8,240 0
Early Childhood Program Aid 20-3211 161,819 0 0
Preschool Education Aid 20-3218 0 164,585 163,800
Other Restricted Entitlements 20-32XX 69,828 57,987 49,288
TOTAL REVENUES FROM STATE SOURCES  231,647 230,812 213,088
Revenues from Federal Sources:
Title I 20-4411-4416 115,789 160,075 93,341
I.D.E.A. Part B (Handicapped) 20-4420-4429 164,585 288,509 134,275
Other 20-4XXX 26,922 64,068 50,453
TOTAL REVENUES FROM FEDERAL SOURCES  307,296 512,652 278,069
TOTAL GRANTS AND ENTITLEMENTS  542,693 743,464 491,157
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 223,568 222,093 220,387
TOTAL REVENUES FROM LOCAL SOURCES  223,568 222,093 220,387
TOTAL LOCAL REPAYMENT OF DEBT  223,568 222,093 220,387
TOTAL REPAYMENT OF DEBT  223,568 222,093 220,387
TOTAL REVENUES/SOURCES  8,160,254 9,751,965 9,577,892
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  8,160,254 9,751,965 9,577,892

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,955,5132,107,0642,090,100
Special Education 11-2XX-100-XXX366,137378,569397,000
Basic Skills/Remedial 11-230-100-XXX191,732209,000219,500
Bilingual Education 11-240-100-XXX13,08112,50013,250
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX14,75414,57515,100
School Sponsored Athletics 11-402-100-XXX59,76773,00068,250
Support Services:
Tuition 11-000-100-XXX1,414,8391,807,3281,870,735
Attendance and Social Work Services 11-000-211-XXX96,74191,35196,000
Health Services 11-000-213-XXX92,42798,820101,870
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217152,663177,900192,600
Guidance 11-000-218-XXX129,930151,984151,500
Child Study Teams 11-000-219-XXX223,129230,946243,000
Improvement of Instructional Services 11-000-221-XXX76,52281,13986,350
Educational Media Services - School Library 11-000-222-XXX131,007141,051143,100
Instructional Staff Training Services 11-000-223-XXX3,8745,2505,650
General Administration 11-000-230-XXX208,011236,222244,850
School Administration 11-000-240-XXX54,41759,60459,250
Central Svcs & Admin Info Technology 11-000-25X-XXX143,049192,448158,125
Operation and Maintenance of Plant Services 11-000-26X-XXX564,920705,606684,400
Student Transportation Services 11-000-270-XXX145,044221,757212,250
Personal Services - Employee Benefits 11-XXX-XXX-2XX932,0091,039,0751,260,575
Food Services 11-000-310-XXX44,00040,00039,000
Total Support Services Expenditures 4,412,5825,280,4815,549,255
TOTAL GENERAL CURRENT EXPENSE 7,013,5668,075,1898,352,455
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60402,0002,000
Equipment 12-XXX-XXX-73X5,90383,66434,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX303,307562,855451,393
TOTAL CAPITAL EXPENDITURES 309,210648,519487,393
Summer School:
Instruction 13-422-100-XXX17,8409,20011,500
Support Services 13-422-200-XXX4,49600
Total Summer School 22,3369,20011,500
TOTAL SPECIAL SCHOOLS 22,3369,20011,500
Transfer of Funds to Charter Schools 10-000-100-56X48,88153,50015,000
OPERATING BUDGET GRAND TOTAL 7,393,9938,786,4088,866,348
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,75000
Preschool Education Aid:
Instruction 20-218-100-XXX146,769156,085160,485
Support Services 20-218-200-XXX15,05016,7403,315
TOTAL PRESCHOOL EDUCATION AID 161,819172,825163,800
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX15,21314,25712,118
Nonpublic Auxiliary Services 20-XXX-XXX-XXX019,57816,641
Nonpublic Handicapped Services 20-XXX-XXX-XXX23,6587,2456,158
Nonpublic Nursing Services 20-XXX-XXX-XXX20,53516,90714,371
Nonpublic Technology Initiative 20-XXX-XXX-XXX10,42200
Total State Projects 231,647230,812213,088
Federal Projects:
Title I 20-XXX-XXX-XXX115,789160,07593,341
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX164,585288,509134,275
Other Special Projects 20-XXX-XXX-XXX26,92264,06850,453
Total Federal Projects 307,296512,652278,069
TOTAL GRANTS AND ENTITLEMENTS 542,693743,464491,157
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX223,568222,093220,387
TOTAL REPAYMENT OF DEBT 223,568222,093220,387
Total Expenditures 8,160,2549,751,9659,577,892
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 8,160,2549,751,9659,577,892

 

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 Budget437,911451,744408,552250,000
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve42,60346,54548,79550,795
      Adult Education Programs0000
      Maintenance Reserve170,496360,462362,962362,962
      Legal Reserve484,449778,687435,6600
      Tuition Reserve224,848165,071160,485-26,716
      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 Cost19,25817,75419,34319,61820,230
Total Classroom Instruction11,22010,43111,18211,23111,652
Classroom-Salaries and Benefits10,5449,80010,44210,47510,991
Classroom-General Supplies and Textbooks545454557566483
Classroom-Purchased Services and Other131177183191178
Total Support Services3,9253,3743,6373,6663,919
Support Services-Salaries and Benefits3,1282,5182,7532,7623,012
Total Administrative Costs1,6401,5031,7031,7661,738
Administration-Salaries and Benefits1,1461,0921,0701,0731,205
Legal Costs00465057
Total Operations and Maintenance of Plant2,0422,0162,3712,5032,476
Operations & Maintenance of Plant-Salary & Ben.1,0971,1391,3161,3201,372
Total Food Services Costs124139126126123
Total Extracurricular Costs291274317318312
Total Equipment Costs3819127264107
Employee Benefits as a % of Salaries2825.326.626.630.9

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • NWBOE is a member of the Atlantic Cape May School Business Officials JIF
  • NWBOE participates in purchasing oc-ops relative to:
  • Energy (ACES)
  • Telephone (ACT + ERATE)
  • Copy Paper (PIttsgrove)
  • State Health Benefits Program
  • NWBOE works in a shared services arrangement with the Wildwood BOE for
  • Child Study Team, Psychologist and Social Worker
  • Other Shared Service arrangements are as follows:
  • Itinerant Services
  • Transportation
  • Food Service Preparation
  • Staff Development
  • Safety reviews and training
  • School Resource Officer (City of North Wildwood)
  • Athletic Facilities (City of North Wildwood)
  • Preparation of athletic fields (City of North Wildwood)
  • Trash Removal (City of North Wildwood)

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,266,245 (A)
Estimated Net Taxable Valuation (as of 01/01/2010)3,507,035,278 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.1787 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,486,632 (D)
Estimated Net Taxable Valuation (as of 01/01/2010)3,507,035,278 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.1850 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,266,245 (G)
Estimated Equalized Valuation (as of 10/01/2009)3,120,195,011 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2008 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,486,632 (J)
Estimated Equalized Valuation (as of 10/01/2009)3,120,195,011 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.2079 (L)

 

Administrative Salaries
Employee Name: Carolyn Morey 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary84,430 
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 Days205 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days15 
  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: 
Allowances2,224 
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 ContractSame as teachers 
   Buyback of Vacation Days at the End of ContractUp to 50 days 
   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 CashProrate all benefits accordingly 
   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: Michael Buccialia 
Job TitlePrincipal 
Base Annual Salary37,197 
Full Time Equivalents (FTE)0.3 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2005 
  Ending Date of Contract06/30/0201 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances2,452 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount22,807 
  Description of: 
   Buyback of Sick Days at the End of ContractSame as Teachers 
   Buyback of Vacation Days at the End of ContractUp to 50 days 
   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 CommentsProrate all benefits accordingly 
Employee Name: Patricia Dawson 
Job TitleVice Principal 
Base Annual Salary84,430 
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 Days205 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days15 
  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: 
Allowances990 
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 ContractSame as Teachers 
   Buyback of Vacation Days at the End of ContractUp to 50 days 
   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 Commentsprorate all benefits accordingly