>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>CAPE MAY  >>WILDWOOD CREST BORO

User Friendly Budgets
2012-13

CAPE MAY - WILDWOOD CREST BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time235222223
spacing
Pupils on Roll - Special Full-Time454142
Private School Placements110
spacing
Pupils Sent to Other Districts-Reg Prog322926
Pupils Sent to Other Dists-Spec Ed Prog21155
Pupils Received9108
Pupils in State Facilities210

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 53,282
Revenues from Local Sources:
Local Tax Levy 10-1210 6,048,533 6,169,504 6,292,894
Tuition 10-1300 62,100 54,000 48,750
Unrestricted Miscellaneous Revenues 10-1XXX 238,684 17,000 4,000
SUBTOTAL  6,349,317 6,240,504 6,345,644
Revenues from State Sources:
Categorical Special Education Aid 10-3132 157,884 157,884 161,189
Categorical Security Aid 10-3177 37,104 37,104 36,279
Adjustment Aid 10-3178 179,184 245,899 250,091
Categorical Transportation Aid 10-3121 53,919 53,919 50,682
SUBTOTAL  428,091 494,806 498,241
Revenues from Federal Sources:
SUBTOTAL  0 25,229 0
Adjustment for Prior Year Encumbrances  0 46,083 0
Actual Revenues (Over)/Under Expenditures  -6,060 0 0
TOTAL OPERATING BUDGET  6,771,348 6,806,622 6,897,167
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 60,346 54,860 55,900
TOTAL REVENUES FROM STATE SOURCES  60,346 54,860 55,900
Revenues from Federal Sources:
Title I 20-4411-4416 55,595 47,262 40,172
Title II 20-4451-4455 27,400 23,290 22,078
I.D.E.A. Part B (Handicapped) 20-4420-4429 89,720 76,262 75,536
TOTAL REVENUES FROM FEDERAL SOURCES  172,715 146,814 137,786
TOTAL GRANTS AND ENTITLEMENTS  233,061 201,674 193,686
TOTAL REVENUES/SOURCES  7,004,409 7,008,296 7,090,853
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  7,004,409 7,008,296 7,090,853

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,810,2901,659,4011,626,440
Special Education 11-2XX-100-XXX381,671390,543479,802
Basic Skills/Remedial 11-230-100-XXX113,031303,751130,242
Bilingual Education 11-240-100-XXX06,9906,990
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX37,90036,60043,500
School Sponsored Athletics 11-402-100-XXX26,60645,20046,000
Community Services Programs/Operations 11-800-330-XXX1,0731,8001,800
Support Services:
Tuition 11-000-100-XXX1,418,7001,337,1301,374,419
Health Services 11-000-213-XXX93,69899,76271,182
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2175,585105,66753,000
Guidance 11-000-218-XXX72,96856,59475,932
Child Study Teams 11-000-219-XXX230,346255,952297,197
Educational Media Services - School Library 11-000-222-XXX148,634143,660180,200
Instructional Staff Training Services 11-000-223-XXX201,991175,094201,542
General Administration 11-000-230-XXX157,172132,994147,496
Central Svcs & Admin Info Technology 11-000-25X-XXX101,197127,32688,000
Operation and Maintenance of Plant Services 11-000-26X-XXX605,612558,936817,128
Student Transportation Services 11-000-270-XXX126,83791,300154,200
Personal Services - Employee Benefits 11-XXX-XXX-2XX895,735643,557975,910
Food Services 11-000-310-XXX11,0005,00011,000
Total Support Services Expenditures 4,069,4753,732,9724,447,206
TOTAL GENERAL CURRENT EXPENSE 6,440,0466,177,2576,781,980
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X012,40045,200
Facilities Acquisition and Construction Services 12-000-4XX-XXX16,985267,3055,041
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931195,000241,9420
TOTAL CAPITAL EXPENDITURES 211,985521,64750,241
Transfer of Funds to Charter Schools 10-000-100-56X119,317107,71864,946
OPERATING BUDGET GRAND TOTAL 6,771,3486,806,6226,897,167
SPECIAL GRANTS AND ENTITLEMENTS
Preschool Education Aid:
Instruction 20-218-100-XXX51,89851,89855,900
Support Services 20-218-200-XXX8,4482,9620
TOTAL PRESCHOOL EDUCATION AID 60,34654,86055,900
Other State Projects:
Total State Projects 60,34654,86055,900
Federal Projects:
Title I 20-XXX-XXX-XXX55,59547,26240,172
Title II 20-XXX-XXX-XXX27,40023,29022,078
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX89,72076,26275,536
Total Federal Projects 172,715146,814137,786
TOTAL GRANTS AND ENTITLEMENTS 233,061201,674193,686
Total Expenditures 7,004,4097,008,2967,090,853
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 7,004,4097,008,2967,090,853

 

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 Budget276,590236,567303,282250,000
  Repayment of Debt0000
Reserved 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
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost17,34318,81017,89418,26520,035
Total Classroom Instruction10,80011,34210,24010,89011,209
Classroom-Salaries and Benefits10,24310,9579,52410,13610,363
Classroom-General Supplies and Textbooks542385700737762
Classroom-Purchased Services and Other150161684
Total Support Services2,8823,4473,5763,6173,958
Support Services-Salaries and Benefits2,3312,6892,5842,5732,622
Total Administrative Costs1,2001,1621,1201,1311,102
Administration-Salaries and Benefits863830838835872
Legal Costs054794638
Total Operations and Maintenance of Plant2,1702,5402,6082,2653,341
Operations & Maintenance of Plant-Salary & Ben.9841,1008318281,052
Board Contribution to Food Services042181942
Total Extracurricular Costs286274326335377
Total Equipment Costs004547171
Employee Benefits as a % of Salaries21.52827.420.432.3

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
  • Shared Superintendent
  • Shared Tecnology Tech
  • Shared Professional Development
  • Shared Food Service
  • Shared Child Study Team Services
  • Purchasing Co Ops
  • Shared Transportation Co-Op
  • ACES
  • Shared fuel costs with municality
  • Shared placement of special needs students
  • E-rate participation

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,292,894 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)2,315,657,912 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.2718 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,292,894 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)2,315,657,912 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.2718 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,292,894 (G)
Estimated Equalized Valuation (as of 10/01/2011)2,250,628,634 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.2796 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy6,292,894 (J)
Estimated Equalized Valuation (as of 10/01/2011)2,250,628,634 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.2796 (L)

 

Administrative Salaries
Employee Name: Ann Maria Guevara 
Job TitlePrincipal 
Base Annual Salary104,000 
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 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other11,500 
  Retirement Plans6,760 
Contractual Post-Employment Benefits Amount11,393 
  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: Dennis Anderson 
Job TitleSuperintendent 
Base Annual Salary152,257 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5790 
Shared Job Title 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2016 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other8,600 
  Retirement Plans5,037 
Contractual Post-Employment Benefits Amount58,503 
  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 Rohrman 
Job TitleBusiness Administrator 
Base Annual Salary146,777 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District5790 
Shared Job Title 
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 20 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances2,000 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other8,600 
  Retirement Plans4,745 
Contractual Post-Employment Benefits Amount48,327 
  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