04/01/2010 CAPE MAY - LOWER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1544 1552 1577
Pupils on Roll - Special Full-Time 330 345 346
Private School Placements 2
Pupils Sent to Other Dists-Spec Ed Prog 21 21 24
Pupils Received 1
CAPE MAY - LOWER TWP
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,748,054 714,138
Withdrawal from Maint. Reserve 10-310 300,000
Revenues from Local Sources:
Local Tax Levy 10-1210 13,899,088 13,899,088 14,371,889
Tuition 10-1300 26,299
Unrestricted Miscellaneous Revenues 10-1XXX 100,605 114,542 103,790
SUBTOTAL 14,025,992 14,013,630 14,475,679
Revenues from State Sources:
School Choice Aid 10-3116 550,260 551,060
Other State Aids 10-3XXX 556,625
Categorical Special Education Aid 10-3132 779,896 822,314 825,603
Equalization Aid 10-3176 4,008,251 4,042,737 5,229,911
Categorical Security Aid 10-3177 379,780 405,761 442,635
Adjustment Aid 10-3178 4,066,106 3,097,228 1,421,138
Categorical Transportation Aid 10-3121 616,970 729,349 756,830
SUBTOTAL 10,407,628 9,647,649 9,227,177
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 24,890 58,399 52,109
Equalization Aid - ARRA ESF 16-4520 862,742
Equalization Aid - ARRA GSF 17-4521 33,398
SUBTOTAL 24,890 954,539 52,109
Adjustment for Prior Year Encumbrances 6,592
Actual Revenues (Over)/Under Expenditures -875,341
TOTAL OPERATING BUDGET 23,583,169 26,370,464 24,769,103
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 2,000 997
Revenues from State Sources:
Preschool Education Aid 20-3218 340,330 347,652 395,604
TOTAL REVENUES FROM STATE SOURCES 340,330 347,652 395,604
Revenues from Federal Sources:
Title I 20-4411-4416 349,083 308,055 261,847
Title II 20-4451-4455 108,614
Title III 20-4491-4494 9,558
Title IV 20-4471-4474 5,018
I.D.E.A. Part B (Handicapped) 20-4420-4429 472,412 477,583 405,946
Other 20-4XXX 177,183 851,588 22,247
TOTAL REVENUES FROM FEDERAL SOURCES 998,678 1,637,226 813,230
TOTAL GRANTS AND ENTITLEMENTS 1,341,008 1,985,875 1,208,834
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 94
Revenues from Local Sources:
Local Tax Levy 40-1210 470,775 472,801
TOTAL REVENUES FROM LOCAL SOURCES 470,775 472,801
Revenues from State Sources:
Debt Service Aid Type II 40-3160 218,314 218,491
TOTAL LOCAL REPAYMENT OF DEBT 689,089 691,386
Actual Revenues (Over)/Under Expenditures 1,738
TOTAL REPAYMENT OF DEBT 690,827 691,386
TOTAL REVENUES/SOURCES 25,615,004 29,047,725 25,977,937
CAPE MAY - LOWER TWP
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 8,093,555 8,870,886 8,675,720
Special Education 11-2XX-100-XXX 2,022,244 2,091,010 2,130,656
Bilingual Education 11-240-100-XXX 2,226
Before/After School Programs 11-421-XXX-XXX 70,000
Support Services:
Tuition 11-000-100-XXX 472,665 325,638 402,277
Attendance and Social Work Services 11-000-211-XXX 33,080 34,863 35,891
Health Services 11-000-213-XXX 371,369 423,360 423,490
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 351,601 377,749 388,887
Guidance 11-000-218-XXX 288,234 315,778 324,691
Child Study Teams 11-000-219-XXX 936,690 998,704 1,009,095
Improvement of Instructional Services 11-000-221-XXX 126,593 132,270 43,142
Educational Media Services - School Library 11-000-222-XXX 458,445 486,864 500,255
Instructional Staff Training Services 11-000-223-XXX 150,673 178,532 124,279
General Administration 11-000-230-XXX 480,968 529,096 476,096
School Administration 11-000-240-XXX 804,996 912,689 895,113
Central Svcs & Admin Info Technology 11-000-25X-XXX 326,808 384,813 365,908
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,631,538 2,793,449 2,490,091
Student Transportation Services 11-000-270-XXX 1,166,298 1,350,628 1,285,789
Personal Services - Employee Benefits 11-XXX-XXX-2XX 4,516,113 5,120,435 5,197,723
Food Services 11-000-310-XXX 169,702 170,000
Total Support Services Expenditures 13,285,773 14,534,868 13,962,727
TOTAL GENERAL CURRENT EXPENSE 23,403,798 25,566,764 24,769,103
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 179,371 36,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX 766,800
TOTAL CAPITAL EXPENDITURES 179,371 803,700
OPERATING BUDGET GRAND TOTAL 23,583,169 26,370,464 24,769,103
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 2,000 997
Preschool Education Aid:
Instruction 20-218-100-XXX 244,104 249,616 288,538
Support Services 20-218-200-XXX 96,226 98,036 107,066
TOTAL PRESCHOOL EDUCATION AID 340,330 347,652 395,604
Total State Projects 340,330 347,652 395,604
Federal Projects:
Title I 20-XXX-XXX-XXX 349,083 308,055 261,847
Title II 20-XXX-XXX-XXX 108,614
Title III 20-XXX-XXX-XXX 9,558
Title IV 20-XXX-XXX-XXX 5,018
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 472,412 477,583 405,946
Other Special Projects 20-XXX-XXX-XXX 177,183 851,588 22,247
Total Federal Projects 998,678 1,637,226 813,230
TOTAL GRANTS AND ENTITLEMENTS 1,341,008 1,985,875 1,208,834
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 690,827 691,386
TOTAL REPAYMENT OF DEBT 690,827 691,386
Total Expenditures 25,615,004 29,047,725 25,977,937
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 11-1XX-100-930
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933
Transfer Property Sale Proceeds to Debt Svc Res 11-000-520-934
TOTAL EXPENDITURES NET OF TRANSFERS 25,615,004 29,047,725 25,977,937
CAPE MAY - LOWER TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 649,831 1,538,463 671,663 471,663
Repayment of Debt 1,832 94 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 1 1 1 1
Adult Education Programs 0 0 0 0
Maintenance Reserve 1,292,246 1,292,246 1,292,246 992,246
Legal Reserve 1,185,081 1,195,392 514,138 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 0 0
CAPE MAY - LOWER TWP
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12062 11873 13105 12751 12208
Total Classroom Instruction 7167 7097 7739 7671 7512
Classroom-Salaries and Benefits 6722 6791 7413 7354 7242
Classroom-General Supplies and Textbooks 329 182 243 237 193
Classroom-Purchased Services and Other 116 124 82 80 77
Total Support Services 1928 1855 2074 1990 1919
Support Services-Salaries and Benefits 1724 1638 1829 1740 1691
Total Administrative Costs 1039 1043 1211 1160 1133
Administration-Salaries and Benefits 878 900 1017 953 956
Legal Costs 0 0 16 16 16
Total Operations and Maintenance of Plant 1679 1659 1826 1697 1504
Operations & Maintenance of Plant-Salary & Ben. 1086 1082 1055 958 871
Total Food Services Costs 110 91 92 90 0
Total Extracurricular Costs 0 0 0 0 0
Total Equipment Costs 212 97 0 19 0
Employee Benefits as a % of Salaries 30.3 28.8 32.0 30.6 31.7
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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.
CAPE MAY - LOWER TWP
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
CAPE MAY - LOWER TWP
Shared Services -- Description of Shared Services
_________________________________________________
Web design and support from LCMR School District
Food Service Supervisor to LCMR School District
Resource Officer from Lower Township
Food Service to West Cape May School District
Curriculum Articulation support to Cape May and West Cape May Schools
Inservice participation to Cape May and West Cape May Schools
CAPE MAY - LOWER TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 14,135,489 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 4,709,617,022 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.3001 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 14,371,889 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 4,709,617,022 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.3052 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 14,135,489 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 4,313,802,611 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3277 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 14,371,889 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 4,313,802,611 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.3332 (L)
CAPE MAY - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Joseph Cirrinicione
Job Title Superintendent
Base Annual Salary 148,677
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2008
Ending Date of Contract 06/30/2011
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,590
Bonuses 14,686
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days Capped by law.
Buyback of Vac. Days Prohibited by law.
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name George Drozdowski
Job Title Business Administrator
Base Annual Salary 134,438
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,435
Bonuses 8,066
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days Capped by Law
Buyback of Vac. Days Prohibited by Law
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days Not allowed per IRS
Annual Buyback of Vac. Days Prohibited by Law
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Leesa Carlin
Job Title Coordinator/Dir./Mgr./Supvr.
Special Services
Base Annual Salary 101,696
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days Will depend on number accumulated
Buyback of Vac. Days Will depend on number accumulated
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Robert Morris
Job Title Coordinator/Dir./Mgr./Supvr.
Food Service
Base Annual Salary 80,916
FTE 1.0
Shared with Another District? Y
District Name LOWER CAPE MAY REGIONAL
Job Description in other district Same
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 200
Annual Vacation Days 0
Annual Sick Days 13
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days
Buyback of Vac. Days
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Fred Fala
Job Title Coordinator/Dir./Mgr./Supvr.
Buildings and Grounds
Base Annual Salary 84,576
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 8,473
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days Will depend on number accumulated
Buyback of Vac. Days Will depend on number accumulated
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments
CAPE MAY - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Martha Polillo
Job Title Coordinator/Dir./Mgr./Supvr.
Transportation
Base Annual Salary 67,661
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 0
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 18,175
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days Will depend on number accumulated
Buyback of Vac. Days Will depend on number accumulated
Buyback of Personal Days
Other Post-Emp. Benefits
Other Post-Emp. Benefits
Other Post-Emp. Benefits
In-Kind and Other Remuneration 0
Description of:
Annual Buyback of Sick Days
Annual Buyback of Vac. Days
Annual Buyback of Personal Days
All Other In-Kind/Remuneration
Additional Comments