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User Friendly Budgets
2012-13

CAPE MAY - LOWER CAPE MAY REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,1641,1001,103
Pupils on Roll Regular Shared-Time004
spacing
Pupils on Roll - Special Full-Time452438440
Pupils on Roll - Special Shared-Time161210
Private School Placements758
spacing
Pupils Sent to Other Districts-Reg Prog554
Pupils Sent to Other Dists-Spec Ed Prog374351
Pupils Received120
Pupils in State Facilities530

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 800,258
Revenues from Local Sources:
Local Tax Levy 10-1210 17,432,098 17,780,740 18,136,355
Tuition 10-1300 57,576 22,488 3,690
Transportation Fees from Other LEAs 10-1420-1440 82,301 100,000 85,000
Interest Earned on Capital Reserve Funds 10-1XXX 60 125 125
Unrestricted Miscellaneous Revenues 10-1XXX 91,364 80,000 80,000
SUBTOTAL  17,663,399 17,983,353 18,305,170
Revenues from State Sources:
Extraordinary Aid 10-3131 33,056 0 0
Other State Aids 10-3XXX 6,264 0 0
Categorical Special Education Aid 10-3132 805,867 805,867 839,161
Equalization Aid 10-3176 118,399 118,399 94,719
Categorical Security Aid 10-3177 355,713 355,713 346,234
Adjustment Aid 10-3178 6,295,881 6,572,620 6,463,835
Categorical Transportation Aid 10-3121 1,201,101 1,201,101 1,198,964
SUBTOTAL  8,816,281 9,053,700 8,942,913
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 47,656 57,852 62,731
SUBTOTAL  47,656 405,077 62,731
Adjustment for Prior Year Encumbrances  0 79,120 0
Actual Revenues (Over)/Under Expenditures  -193,483 0 0
TOTAL OPERATING BUDGET  26,333,853 27,521,250 28,111,072
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 256,085 250,841 213,215
Title II 20-4451-4455 84,262 78,895 67,061
I.D.E.A. Part B (Handicapped) 20-4420-4429 445,294 443,314 430,000
Other 20-4XXX 490,019 45,765 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,275,660 818,815 710,276
TOTAL GRANTS AND ENTITLEMENTS  1,280,660 818,815 710,276
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 45,202 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,427,947 1,418,460 1,256,338
TOTAL REVENUES FROM LOCAL SOURCES  1,427,947 1,418,460 1,256,338
Revenues from State Sources:
Debt Service Aid Type II 40-3160 156,836 155,808 151,956
TOTAL LOCAL REPAYMENT OF DEBT  1,584,783 1,619,470 1,408,295
Actual Revenues (Over)/Under Expenditures  7,161 0 0
TOTAL REPAYMENT OF DEBT  1,591,944 1,619,470 1,408,295
TOTAL REVENUES/SOURCES  29,206,457 29,959,535 30,229,643
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  29,206,457 29,959,535 30,229,643

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX8,869,6058,763,2688,815,097
Special Education 11-2XX-100-XXX2,573,5902,465,4642,425,163
Bilingual Education 11-240-100-XXX32,36132,15018,000
Vocational Programs - Local 11-3XX-100-XXX30,00030,00030,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX184,488213,249209,647
School Sponsored Athletics 11-402-100-XXX451,156538,385563,348
Other Instructional Programs 11-4XX-100-XXX5,00010,00010,000
Support Services:
Tuition 11-000-100-XXX2,253,9542,596,7202,655,978
Attendance and Social Work Services 11-000-211-XXX31,28538,69040,540
Health Services 11-000-213-XXX219,965237,886242,506
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21731,13649,09149,247
Guidance 11-000-218-XXX533,828571,142593,288
Child Study Teams 11-000-219-XXX633,558687,009699,098
Improvement of Instructional Services 11-000-221-XXX343,777347,597318,466
Educational Media Services - School Library 11-000-222-XXX279,676410,054334,241
Instructional Staff Training Services 11-000-223-XXX40,73642,00042,000
General Administration 11-000-230-XXX563,038609,266567,254
School Administration 11-000-240-XXX975,3101,151,7711,120,009
Central Svcs & Admin Info Technology 11-000-25X-XXX274,476289,251262,840
Operation and Maintenance of Plant Services 11-000-26X-XXX2,610,7772,651,4402,808,455
Student Transportation Services 11-000-270-XXX1,321,8771,321,8801,412,546
Personal Services - Employee Benefits 11-XXX-XXX-2XX3,748,6824,093,6774,484,618
Food Services 11-000-310-XXX193,000125,000125,000
Total Support Services Expenditures 14,055,07515,222,47415,756,086
TOTAL GENERAL CURRENT EXPENSE 26,201,27527,274,99027,827,341
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040125125
Equipment 12-XXX-XXX-73X65,534171,120185,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX47,81927,80938,165
TOTAL CAPITAL EXPENDITURES 113,353199,054223,290
Adult Education - Local:
Instruction 13-602-100-XXX1,71619,5000
Total Adult Education - Local 1,71619,5000
TOTAL SPECIAL SCHOOLS 1,71619,5000
Transfer of Funds to Charter Schools 10-000-100-56X17,50927,70660,441
OPERATING BUDGET GRAND TOTAL 26,333,85327,521,25028,111,072
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,00000
Federal Projects:
Title I 20-XXX-XXX-XXX256,085250,841213,215
Title II 20-XXX-XXX-XXX84,26278,89567,061
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX445,294443,314430,000
Other Special Projects 20-XXX-XXX-XXX490,01945,7650
Total Federal Projects 1,275,660818,815710,276
TOTAL GRANTS AND ENTITLEMENTS 1,280,660818,815710,276
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,591,9441,619,4701,408,295
TOTAL REPAYMENT OF DEBT 1,591,9441,619,4701,408,295
Total Expenditures 29,206,45729,959,53530,229,643
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 29,206,45729,959,53530,229,643

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget442,254565,997792,736515,997
  Repayment of Debt319,727312,56610
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11,76411,82411,94912,074
      Adult Education Programs0000
      Maintenance Reserve0050,00050,000
      Legal Reserve532,959523,519523,5190
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt00267,363267,363

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost14,13714,06514,38715,14715,378
Total Classroom Instruction8,7178,6718,6488,9969,135
Classroom-Salaries and Benefits8,3518,3948,2388,5758,748
Classroom-General Supplies and Textbooks357269339357351
Classroom-Purchased Services and Other98706536
Total Support Services1,5341,5801,7391,8631,849
Support Services-Salaries and Benefits1,3941,4711,5731,6321,668
Total Administrative Costs1,3031,3201,4031,5771,522
Administration-Salaries and Benefits1,0321,0711,1091,2711,249
Legal Costs026221519
Total Operations and Maintenance of Plant1,8081,7851,8151,9002,026
Operations & Maintenance of Plant-Salary & Ben.8548958969301,001
Board Contribution to Food Services108120778181
Total Extracurricular Costs552466558583603
Total Equipment Costs1414157111120
Employee Benefits as a % of Salaries20.42225.924.126.3

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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 - Child Study Team Supervision
  • NP Transportation
  • Speech Therapy
  • APA Services
  • West Cape May Elementary - Guidance Services
  • NP Transportation
  • Lower Township Elementary- WEB Page Services
  • NP Transportation
  • Township of Lower - School Resource Officer
  • Public Works
  • Athletic Fields/Gymnasiums
  • ACES Co-Op (Energy)
  • E-Rate Participation
  • Middlesex Regional Education Services Commission - (Purchasing Co-Op)
  • Sterling High School/South Jersey Technology Partnership
  • ACT - Telecommunications (Purchasing Co-Op)
  • Member Atlantic/Cape ASBO Joint Insurance Fund
  • Pittsgrove BOE (Purchasing Co-Op)

 

Estimated Tax Rate Information
CAPE MAY CITY
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,197,575 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,791,886,281 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.2220 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,628,488 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,791,886,281 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.2374 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,197,575 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,885,345,685 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.2148 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,628,488 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,885,345,685 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.2297 (L)
spacing
LOWER TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,440,501 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)4,090,589,040 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.2552 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,166,684 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)4,090,589,040 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.2730 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,440,501 (G)
Estimated Equalized Valuation (as of 10/01/2011)4,017,577,552 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.2599 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy11,166,684 (J)
Estimated Equalized Valuation (as of 10/01/2011)4,017,577,552 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.2779 (L)
spacing
WEST CAPE MAY
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,498,279 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)448,315,357 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.3342 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,602,521 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)448,315,357 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.3575 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,498,279 (G)
Estimated Equalized Valuation (as of 10/01/2011)491,767,700 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3047 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,602,521 (J)
Estimated Equalized Valuation (as of 10/01/2011)491,767,700 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.3259 (L)

 

Administrative Salaries
Employee Name: Christopher Kobik 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary135,211 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2014 
  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
Bonuses3,150 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,776 
  Retirement Plans12,235 
Contractual Post-Employment Benefits Amount52,219 
  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: Dr. Ethel Lippman 
Job TitleAssistant Superintendent 
Base Annual Salary140,532 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances1,470 
Bonuses2,650 
Stipends1,950 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,776 
  Retirement Plans
Contractual Post-Employment Benefits Amount27,958 
  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: Frank Onorato 
Job TitleBusiness Administrator 
Base Annual Salary103,155 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances990 
Bonuses1,650 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,776 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 Salary157,500 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2014 
  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: 
Allowances6,500 
Bonuses23,609 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other3,776 
  Retirement Plans
Contractual Post-Employment Benefits Amount91,468 
  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 Remuneration9,087 
  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 Salary86,150 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2014 
  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 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: Thomas Frisoli 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary86,986 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2014 
  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 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