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User Friendly Budgets
2012-13

CAPE MAY - WOODBINE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time185186200
spacing
Pupils on Roll - Special Full-Time292926
Private School Placements111
spacing
Pupils Sent to Other Districts-Reg Prog342831
Pupils Sent to Other Dists-Spec Ed Prog293225
Pupils in State Facilities210

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Transfers from Other Funds 10-5200 3,661 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 1,284,516 1,284,516 1,335,896
Unrestricted Miscellaneous Revenues 10-1XXX 9,368 10,840 19,639
SUBTOTAL  1,293,884 1,295,356 1,355,535
Revenues from State Sources:
Extraordinary Aid 10-3131 0 4,000 1,991
Other State Aids 10-3XXX 2,262 0 0
Categorical Special Education Aid 10-3132 111,835 111,835 117,374
Equalization Aid 10-3176 1,794,117 1,794,117 1,707,524
Categorical Security Aid 10-3177 84,252 84,252 82,226
Adjustment Aid 10-3178 670,536 759,803 790,781
Categorical Transportation Aid 10-3121 173,414 173,414 169,502
SUBTOTAL  2,836,416 2,927,421 2,869,398
Revenues from Federal Sources:
Equalization Aid - ARRA ESF 16-4520 101,313 0 0
SUBTOTAL  101,313 0 0
Actual Revenues (Over)/Under Expenditures  157,711 0 0
TOTAL OPERATING BUDGET  4,392,985 4,222,777 4,224,933
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 10,441 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 445,192 458,392 480,348
Other Restricted Entitlements 20-32XX 11,873 0 0
TOTAL REVENUES FROM STATE SOURCES  457,065 458,392 480,348
Revenues from Federal Sources:
Title I 20-4411-4416 236,450 188,193 178,783
Title II 20-4451-4455 29,703 27,326 25,959
Title IV 20-4471-4474 1,563 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 126,774 94,201 89,490
Other 20-4XXX 118,078 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  512,568 309,720 294,232
TOTAL GRANTS AND ENTITLEMENTS  980,074 768,112 774,580
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 0 0 97,268
Miscellaneous 40-1XXX 0 173,641 52,201
TOTAL REVENUES FROM LOCAL SOURCES  0 173,641 149,469
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 170,383 146,663
TOTAL LOCAL REPAYMENT OF DEBT  0 344,024 296,132
TOTAL REPAYMENT OF DEBT  0 344,024 296,132
TOTAL REVENUES/SOURCES  5,373,059 5,334,913 5,295,645
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  5,373,059 5,334,913 5,295,645

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX984,858955,474890,979
Special Education 11-2XX-100-XXX235,730222,305203,748
Basic Skills/Remedial 11-230-100-XXX34,65376,256157,184
Bilingual Education 11-240-100-XXX75,54277,54277,542
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX03,7083,008
School Sponsored Athletics 11-402-100-XXX2,10600
Other Instructional Programs 11-4XX-100-XXX80000
Support Services:
Tuition 11-000-100-XXX1,353,2751,140,5651,358,808
Attendance and Social Work Services 11-000-211-XXX74,85875,54375,543
Health Services 11-000-213-XXX53,92753,87153,758
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21721,75715,90018,035
Child Study Teams 11-000-219-XXX71,83873,96340,000
Improvement of Instructional Services 11-000-221-XXX2,8201,0001,000
Educational Media Services - School Library 11-000-222-XXX30,59368,8593,907
General Administration 11-000-230-XXX127,598147,405125,565
School Administration 11-000-240-XXX53,74373,04574,390
Central Svcs & Admin Info Technology 11-000-25X-XXX94,947102,123104,934
Operation and Maintenance of Plant Services 11-000-26X-XXX258,730204,378193,135
Student Transportation Services 11-000-270-XXX239,735246,217232,948
Personal Services - Employee Benefits 11-XXX-XXX-2XX646,696621,964569,744
Food Services 11-000-310-XXX15,93849,52830,078
Total Support Services Expenditures 3,046,4552,874,3612,881,845
TOTAL GENERAL CURRENT EXPENSE 4,380,1444,209,6464,214,306
CAPITAL EXPENDITURES
Facilities Acquisition and Construction Services 12-000-4XX-XXX12,84113,13110,627
TOTAL CAPITAL EXPENDITURES 12,84113,13110,627
OPERATING BUDGET GRAND TOTAL 4,392,9854,222,7774,224,933
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX10,44100
Preschool Education Aid:
Instruction 20-218-100-XXX257,177258,662252,316
Support Services 20-218-200-XXX188,015199,730228,032
TOTAL PRESCHOOL EDUCATION AID 445,192458,392480,348
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX11,87300
Total State Projects 457,065458,392480,348
Federal Projects:
Title I 20-XXX-XXX-XXX236,450188,193178,783
Title II 20-XXX-XXX-XXX29,70327,32625,959
Title IV 20-XXX-XXX-XXX1,56300
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX126,77494,20189,490
Other Special Projects 20-XXX-XXX-XXX118,07800
Total Federal Projects 512,568309,720294,232
TOTAL GRANTS AND ENTITLEMENTS 980,074768,112774,580
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX0344,024296,132
TOTAL REPAYMENT OF DEBT 0344,024296,132
Total Expenditures 5,373,0595,334,9135,295,645
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 5,373,0595,334,9135,295,645

 

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 Budget147,164-9,01700
  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 Cost12,80614,62714,18115,21913,672
Total Classroom Instruction8,5349,8729,6709,9739,355
Classroom-Salaries and Benefits8,1959,5739,4219,5569,140
Classroom-General Supplies and Textbooks28020615721011
Classroom-Purchased Services and Other609393207204
Total Support Services1,6361,9241,9052,2131,685
Support Services-Salaries and Benefits1,1201,4891,5061,7851,169
Total Administrative Costs1,3281,5601,5721,8131,614
Administration-Salaries and Benefits9181,1631,1381,3191,251
Legal Costs063847066
Total Operations and Maintenance of Plant1,2891,1771,007956859
Operations & Maintenance of Plant-Salary & Ben.1719181918
Board Contribution to Food Services0720230133
Total Extracurricular Costs1113182418
Total Equipment Costs00000
Employee Benefits as a % of Salaries28.938.834.236.934.7

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
  • General Supplies - Millville Consortium
  • General Supplies - Pittsgrove Consortium
  • Child Study Team Services - Salem County Special Services
  • OT/PT Services - Salem County Special Services & CMC Special Services
  • Transportation Services - CMC Special Services, Cumberland Co Trans-
  • portation Consortium and Dennis TWP BOE
  • Landscaping, Trash Removal - Borough of Woodbine
  • Music Teacher - Dennis Twp BOE

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,335,896 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)180,544,076 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.7399 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,433,164 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)180,544,076 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.7938 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,335,896 (G)
Estimated Equalized Valuation (as of 10/01/2011)194,285,960 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6876 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,433,164 (J)
Estimated Equalized Valuation (as of 10/01/2011)194,285,960 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.7377 (L)

 

Administrative Salaries
Employee Name: Alan Parmelee 
Job TitleSuperintendent 
Base Annual Salary78,443 
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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount28,467 
  Description of: 
   Buyback of Sick Days at the End of Contract$7700 memorialized plus $7300 accrued 
   Buyback of Vacation Days at the End of Contract$10450 memorialized plus $3017 accrued 
   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 CommentsOpted out of Health Insurance Plan 
Employee Name: Lynda Anderson-Towns 
Job TitleSuperintendent Principal 
Base Annual Salary112,272 
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 Contract06/30/2015 
  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 Amount26,688 
  Description of: 
   Buyback of Sick Days at the End of Contract$3654 memorialized plus $11346 accrued 
   Buyback of Vacation Days at the End of Contract$6212 memorialized plus $5476 accrued 
   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 CommentsOpted out of Health Insurance Plan