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User Friendly Budgets
2012-13

CUMBERLAND - CUMBERLAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,0431,0211,060
Pupils on Roll Regular Shared-Time9798100
spacing
Pupils on Roll - Special Full-Time200203198
Pupils on Roll - Special Shared-Time383440
Private School Placements151312
spacing
Pupils Sent to Other Districts-Reg Prog603
Pupils Sent to Other Dists-Spec Ed Prog131432
Pupils Received200
Pupils in State Facilities766

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 559,014 596,343
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 297,929
Withdrawal from Maint. Reserve 10-310 0 180,000 0
Transfers from Other Funds 10-5200 426,245 80,693 0
Revenues from Local Sources:
Local Tax Levy 10-1210 7,369,435 7,369,435 7,280,077
Transportation Fees from Individuals 10-1410 136,814 150,000 150,000
Unrestricted Miscellaneous Revenues 10-1XXX 43,720 91,546 75,000
SUBTOTAL  7,549,969 7,610,981 7,505,077
Revenues from State Sources:
School Choice Aid 10-3116 585,547 554,593 744,268
Extraordinary Aid 10-3131 74,806 85,000 75,000
Other State Aids 10-3XXX 14,655 0 0
Categorical Special Education Aid 10-3132 645,504 645,504 684,030
Equalization Aid 10-3176 10,028,534 10,234,464 10,358,997
Categorical Security Aid 10-3177 0 1,717 211,006
Categorical Transportation Aid 10-3121 0 0 127,662
SUBTOTAL  11,349,046 11,521,278 12,200,963
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 17,057 31,365 30,320
SUBTOTAL  17,057 438,365 30,320
Adjustment for Prior Year Encumbrances  0 215,532 0
Actual Revenues (Over)/Under Expenditures  5,332 0 0
TOTAL OPERATING BUDGET  19,347,649 20,605,863 20,630,632
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,479 2,000 4,733
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 7,746 0 0
TOTAL REVENUES FROM STATE SOURCES  7,746 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 394,020 204,009 203,213
Title II 20-4451-4455 48,718 41,668 38,013
Title IV 20-4471-4474 0 3,635 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 558,296 200,240 247,125
Vocational Education 20-4430 73,908 55,081 37,501
Private Industry Council (JTPA) 20-4700 2,000 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,076,942 504,633 525,852
TOTAL GRANTS AND ENTITLEMENTS  1,091,167 506,633 530,585
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 8,672 87,001
Transfers from Other Funds 40-5200 0 344,717 0
Transfers from Capital Reserve 40-5210 0 0 297,929
Revenues from Local Sources:
Local Tax Levy 40-1210 664,875 664,875 554,082
Miscellaneous 40-1XXX 133,441 0 0
TOTAL REVENUES FROM LOCAL SOURCES  798,316 664,875 554,082
Revenues from State Sources:
Debt Service Aid Type II 40-3160 0 290,179 250,946
TOTAL LOCAL REPAYMENT OF DEBT  798,316 1,308,443 1,189,958
Actual Revenues (Over)/Under Expenditures  -37,764 0 0
TOTAL REPAYMENT OF DEBT  760,552 1,308,443 1,189,958
TOTAL REVENUES/SOURCES  21,199,368 22,420,939 22,351,175
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 0 297,929
TOTAL REVENUES/SOURCES NET OF TRANSFERS  21,199,368 22,420,939 22,053,246

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,526,7275,897,8685,815,895
Special Education 11-2XX-100-XXX966,2721,052,337941,428
Basic Skills/Remedial 11-230-100-XXX120,132119,874152,452
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX135,707132,542146,750
School Sponsored Athletics 11-402-100-XXX444,377464,880469,024
Alternative Education Programs - Instructional 11-423-XXX-XXX217,964230,381223,871
Support Services:
Tuition 11-000-100-XXX1,851,1542,171,3471,777,439
Attendance and Social Work Services 11-000-211-XXX41,59743,65743,599
Health Services 11-000-213-XXX112,455132,798134,957
Guidance 11-000-218-XXX497,599520,695577,934
Child Study Teams 11-000-219-XXX283,073288,906293,565
Improvement of Instructional Services 11-000-221-XXX432,185402,771536,578
Educational Media Services - School Library 11-000-222-XXX108,785131,418124,724
General Administration 11-000-230-XXX393,757414,336449,315
School Administration 11-000-240-XXX846,156866,776899,408
Central Svcs & Admin Info Technology 11-000-25X-XXX385,247389,637385,935
Operation and Maintenance of Plant Services 11-000-26X-XXX1,982,0162,016,3541,981,424
Student Transportation Services 11-000-270-XXX1,746,4411,585,8351,831,408
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,957,6883,321,8373,223,127
Total Support Services Expenditures 11,638,15312,286,36712,259,413
TOTAL GENERAL CURRENT EXPENSE 19,049,33220,184,24920,008,833
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X46,429273,13599,046
Facilities Acquisition and Construction Services 12-000-4XX-XXX251,888148,479224,824
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93300297,929
TOTAL CAPITAL EXPENDITURES 298,317421,614621,799
OPERATING BUDGET GRAND TOTAL 19,347,64920,605,86320,630,632
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,4792,0004,733
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX7,74600
Total State Projects 7,74600
Federal Projects:
Title I 20-XXX-XXX-XXX394,020204,009203,213
Title II 20-XXX-XXX-XXX48,71841,66838,013
Title IV 20-XXX-XXX-XXX03,6350
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX558,296200,240247,125
Vocational Education 20-XXX-XXX-XXX73,90855,08137,501
Private Industry Council (JTPA) 20-XXX-XXX-XXX2,00000
Total Federal Projects 1,076,942504,633525,852
TOTAL GRANTS AND ENTITLEMENTS 1,091,167506,633530,585
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX760,5521,308,4431,189,958
TOTAL REPAYMENT OF DEBT 760,5521,308,4431,189,958
Total Expenditures 21,199,36822,420,93922,351,175
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 21,199,36822,420,93922,053,246

 

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 Budget511,609405,570401,607401,607
  Repayment of Debt17,90955,67387,0010
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve11297,9301
      Adult Education Programs0000
      Maintenance Reserve217,223350,000470,000470,000
      Legal Reserve1,055,9121,151,394596,3430
      Tuition Reserve0000
      Current Expense Emergency Reserve182,879000
  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 Cost12,98112,96712,17712,73412,349
Total Classroom Instruction7,3237,1816,9297,2286,792
Classroom-Salaries and Benefits6,7996,6826,5286,7736,369
Classroom-General Supplies and Textbooks331348244285289
Classroom-Purchased Services and Other193151158169133
Total Support Services1,6331,6201,4911,5521,666
Support Services-Salaries and Benefits1,4961,5391,3831,4351,498
Total Administrative Costs1,6571,7021,5771,6361,636
Administration-Salaries and Benefits1,5041,5191,3881,4411,445
Legal Costs040753168
Total Operations and Maintenance of Plant1,8081,8641,6291,7451,686
Operations & Maintenance of Plant-Salary & Ben.875903743771847
Board Contribution to Food Services00000
Total Extracurricular Costs549586538560557
Total Equipment Costs31393721275
Employee Benefits as a % of Salaries24.928.6313129.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • We participate in anumber of shared services in transportation and bulk
  • supplies of paper and other products. We participate with our constituen
  • t districts in paying a curriculum coordinator to work with coordinating
  • k-12 curriculum. Regular bussing is through a consortium with Upper Deer
  • field as LEA. Special Ed bussing is throught the Educational Cooperative
  • . Pittsgrove Township provides paper and gas purchases.

 

Estimated Tax Rate Information
DEERFIELD
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy830,534 (A)
Estimated Net Taxable Valuation (as of 03/02/2012)189,386,599 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4385 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy893,745 (D)
Estimated Net Taxable Valuation (as of 03/02/2012)189,386,599 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4719 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy830,534 (G)
Estimated Equalized Valuation (as of 02/23/2012)213,287,771 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3894 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy893,745 (J)
Estimated Equalized Valuation (as of 02/23/2012)213,287,771 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4190 (L)
spacing
FAIRFIELD TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,393,519 (A)
Estimated Net Taxable Valuation (as of 03/02/2012)319,694,847 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4359 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,499,579 (D)
Estimated Net Taxable Valuation (as of 03/02/2012)319,694,847 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4691 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,393,519 (G)
Estimated Equalized Valuation (as of 02/23/2012)325,714,540 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4278 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,499,579 (J)
Estimated Equalized Valuation (as of 02/23/2012)325,714,540 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4604 (L)
spacing
GREENWICH TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy341,529 (A)
Estimated Net Taxable Valuation (as of 03/02/2012)63,420,152 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.5385 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy367,523 (D)
Estimated Net Taxable Valuation (as of 03/02/2012)63,420,152 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.5795 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy341,529 (G)
Estimated Equalized Valuation (as of 02/23/2012)85,507,973 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.3994 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy367,523 (J)
Estimated Equalized Valuation (as of 02/23/2012)85,507,973 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4298 (L)
spacing
HOPEWELL TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,421,815 (A)
Estimated Net Taxable Valuation (as of 03/02/2012)237,253,558 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.5993 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,530,028 (D)
Estimated Net Taxable Valuation (as of 03/02/2012)237,253,558 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6449 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,421,815 (G)
Estimated Equalized Valuation (as of 02/23/2012)340,193,408 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4179 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,530,028 (J)
Estimated Equalized Valuation (as of 02/23/2012)340,193,408 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4498 (L)
spacing
SHILOH BORO
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy151,490 (A)
Estimated Net Taxable Valuation (as of 03/02/2012)33,504,226 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4522 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy163,020 (D)
Estimated Net Taxable Valuation (as of 03/02/2012)33,504,226 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4866 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy151,490 (G)
Estimated Equalized Valuation (as of 02/23/2012)28,917,513 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.5239 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy163,020 (J)
Estimated Equalized Valuation (as of 02/23/2012)28,917,513 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.5637 (L)
spacing
STOW CREEK TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy536,996 (A)
Estimated Net Taxable Valuation (as of 03/02/2012)81,115,597 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6620 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy577,866 (D)
Estimated Net Taxable Valuation (as of 03/02/2012)81,115,597 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.7124 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy536,996 (G)
Estimated Equalized Valuation (as of 02/23/2012)112,302,755 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4782 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy577,866 (J)
Estimated Equalized Valuation (as of 02/23/2012)112,302,755 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.5146 (L)
spacing
UPPER DEERFIELD TWP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,642,230 (A)
Estimated Net Taxable Valuation (as of 03/02/2012)630,201,916 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.4193 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,862,239 (D)
Estimated Net Taxable Valuation (as of 03/02/2012)630,201,916 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.4542 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,642,230 (G)
Estimated Equalized Valuation (as of 02/23/2012)624,969,953 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.4228 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,862,239 (J)
Estimated Equalized Valuation (as of 02/23/2012)624,969,953 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.4580 (L)

 

Administrative Salaries
Employee Name: Andrew McIlvaine 
Job TitleBusiness Administrator 
Base Annual Salary110,400 
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 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: 
Allowances100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount8,500 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum allowance per 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: Anthony Ricciuti 
Job TitleInformation Technology 
Base Annual Salary95,087 
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 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 Amount11,100 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum ($60 x 185) same as teachers 
   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: William J. Stonis 
Job TitleSuperintendent 
Base Annual Salary157,480 
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 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: 
Allowances1,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount43,260 
  Description of: 
   Buyback of Sick Days at the End of ContractMaximum (salary/260*days) on retiremen 
   Buyback of Vacation Days at the End of ContractMaximum (salary/260*44 days) retiremen 
   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