03/08/2011 CAPE MAY - LOWER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1552 1497 1497
Pupils on Roll - Special Full-Time 345 337 333
Subtotal - Pupils On Roll 1897 1834 1830
Private School Placements 2
Pupils Sent to Other Districts-Reg Prog 1 1
Pupils Sent to Other Dists-Spec Ed Prog 21 19 23
Pupils Received 1 1
CAPE MAY - LOWER TWP
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 714,138 523,150
Withdrawal from Maint. Reserve 10-310 300,000 64,870
Revenues from Local Sources:
Local Tax Levy 10-1210 13,899,088 14,371,889 14,659,327
Tuition 10-1300 37,015
Unrestricted Miscellaneous Revenues 10-1XXX 108,742 103,790 168,851
SUBTOTAL 14,044,845 14,475,679 14,828,178
Revenues from State Sources:
School Choice Aid 10-3116 550,260 551,060 597,760
Categorical Special Education Aid 10-3132 822,314 825,603 825,603
Equalization Aid 10-3176 4,042,737 5,229,911 5,229,911
Categorical Security Aid 10-3177 405,761 442,635 442,635
Adjustment Aid 10-3178 2,255,410 1,421,138 1,684,777
Categorical Transportation Aid 10-3121 729,349 756,830 756,830
SUBTOTAL 8,805,831 9,227,177 9,537,516
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 110,506 52,109 47,745
Equalization Aid - ARRA ESF 16-4520 862,742
Equalization Aid - ARRA GSF 17-4521 33,398
Education Jobs Fund 18-4522 349,431
SUBTOTAL 1,006,646 52,109 397,176
Adjustment for Prior Year Encumbrances 23,368
Actual Revenues (Over)/Under Expenditures 1,179,063
TOTAL OPERATING BUDGET 25,036,385 24,792,471 25,350,890
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,997
Revenues from State Sources:
Preschool Education Aid 20-3218 347,652 395,604 343,656
Other Restricted Entitlements 20-32XX 2,012
TOTAL REVENUES FROM STATE SOURCES 349,664 395,604 343,656
Revenues from Federal Sources:
Title I 20-4411-4416 308,055 330,805 281,183
Title II 20-4451-4455 128,042 108,835
Title III 20-4491-4494 11,803 10,033
I.D.E.A. Part B (Handicapped) 20-4420-4429 477,583 486,207 413,280
Other 20-4XXX 852,015 26,925 22,886
TOTAL REVENUES FROM FEDERAL SOURCES 1,637,653 983,782 836,217
TOTAL GRANTS AND ENTITLEMENTS 1,993,314 1,379,386 1,179,873
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 472,801
TOTAL REVENUES FROM LOCAL SOURCES 472,801
Revenues from State Sources:
Debt Service Aid Type II 40-3160 218,491
TOTAL LOCAL REPAYMENT OF DEBT 691,292
Actual Revenues (Over)/Under Expenditures 94
TOTAL REPAYMENT OF DEBT 691,386
TOTAL REVENUES/SOURCES 27,721,085 26,171,857 26,530,763
CAPE MAY - LOWER TWP
Advertised Appropriations
Budget Category Account 2009-10 2010-11 2011-12
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 8,541,193 8,405,774 8,750,833
Special Education 11-2XX-100-XXX 1,869,674 2,130,656 2,149,197
Bilingual Education 11-240-100-XXX 91,229 94,878
Before/After School Programs 11-421-XXX-XXX 91,224
Support Services:
Tuition 11-000-100-XXX 449,787 402,277 404,352
Attendance and Social Work Services 11-000-211-XXX 34,230 37,891 37,588
Health Services 11-000-213-XXX 363,906 423,490 436,850
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 265,771 388,887 402,682
Guidance 11-000-218-XXX 301,880 324,691 337,284
Child Study Teams 11-000-219-XXX 961,475 1,006,729 1,030,135
Improvement of Instructional Services 11-000-221-XXX 118,755 49,597 49,597
Educational Media Services - School Library 11-000-222-XXX 483,071 518,255 523,473
Instructional Staff Training Services 11-000-223-XXX 137,986 115,824 115,308
General Administration 11-000-230-XXX 472,235 478,091 457,432
School Administration 11-000-240-XXX 837,244 895,113 895,113
Central Svcs & Admin Info Technology 11-000-25X-XXX 336,411 366,230 365,908
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,542,554 2,573,217 2,527,293
Student Transportation Services 11-000-270-XXX 1,195,005 1,270,413 1,314,064
Personal Services - Employee Benefits 11-XXX-XXX-2XX 5,064,806 5,314,107 5,458,903
Food Services 11-000-310-XXX 170,000
Total Support Services Expenditures 13,735,116 14,164,812 14,355,982
TOTAL GENERAL CURRENT EXPENSE 24,237,207 24,792,471 25,350,890
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 32,378
Facilities Acquisition and Construction Services 12-000-4XX-XXX 766,800
TOTAL CAPITAL EXPENDITURES 799,178
OPERATING BUDGET GRAND TOTAL 25,036,385 24,792,471 25,350,890
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 5,997
Preschool Education Aid:
Instruction 20-218-100-XXX 288,538 248,073
Support Services 20-218-200-XXX 347,652 107,066 95,583
TOTAL PRESCHOOL EDUCATION AID 347,652 395,604 343,656
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 2,012
Total State Projects 349,664 395,604 343,656
Federal Projects:
Title I 20-XXX-XXX-XXX 308,055 330,805 281,183
Title II 20-XXX-XXX-XXX 128,042 108,835
Title III 20-XXX-XXX-XXX 11,803 10,033
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 477,583 486,207 413,280
Other Special Projects 20-XXX-XXX-XXX 852,015 26,925 22,886
Total Federal Projects 1,637,653 983,782 836,217
TOTAL GRANTS AND ENTITLEMENTS 1,993,314 1,379,386 1,179,873
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 691,386
TOTAL REPAYMENT OF DEBT 691,386
Total Expenditures 27,721,085 26,171,857 26,530,763
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
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 27,721,085 26,171,857 26,530,763
CAPE MAY - LOWER TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2009 6/30/2010 6/30/2011 6/30/2012
Unassigned:
General Operating Budget 1,538,463 700,728 400,728 200,728
Repayment of Debt 94 0 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 1,227,376
Legal Reserve 1,195,392 837,288 323,150 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
2011 - 2012
2008-09 2009-10 2010-11 2010-11 2011-2012
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11873 11659 12208 12822 13102
Total Classroom Instruction 7097 7252 7512 7805 8068
Classroom-Salaries and Benefits 6791 6984 7242 7523 7792
Classroom-General Supplies and Textbooks 182 192 193 203 197
Classroom-Purchased Services and Other 124 77 77 80 80
Total Support Services 1855 2013 1919 2035 2096
Support Services-Salaries and Benefits 1638 1817 1691 1791 1862
Total Administrative Costs 1043 1046 1134 1198 1188
Administration-Salaries and Benefits 900 938 956 1011 1007
Legal Costs 0 13 16 18 17
Total Operations and Maintenance of Plant 1659 1578 1504 1635 1593
Operations & Maintenance of Plant-Salary & Ben. 1082 950 871 943 860
Total Food Services Costs 91 90 0 0 0
Total Extracurricular Costs 0 0 0 0 0
Total Equipment Costs 97 17 0 0 0
Employee Benefits as a % of Salaries 28.8 32.2 31.7 32.7 32.8
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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 11-12 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.
Tecnical assistance to the LCMR Food Service program.
Resource Officer from Lower Township.
Food Service to West Cape May School District.
Inservice participation to Cape May and West Cape May Schools.
CAPE MAY - LOWER TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 14,515,608 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 4,096,120,972 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.3544 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 14,515,608 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 4,096,120,972 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.3544 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 14,515,608 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 4,220,857,580 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3439 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 14,515,608 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 4,220,857,580 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.3439 (L)
CAPE MAY - LOWER TWP
17. Salaries and Benefits of Certain District Employees
Name Joseph Cirrinicione
Job Title Superintendent
Interim
Base Annual Salary 43,360
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 11/01/2010
Ending Date of Contract 10/31/2011
Annual Work Days 240
Annual Vacation Days 0
Annual Sick Days 0
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 George Drozdowski
Job Title Business Administrator
Base Annual Salary 138,471
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
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 2,435
Bonuses 8,308
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 Prohibited by IRS
Annual Buyback of Vac. Days Prohibited by Law
Annual Buyback of Personal Days Prohibited by Law
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 104,747
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 1
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 Services
Base Annual Salary 83,916
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
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 87,959
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 1
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 8,812
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 70,367
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2010
Ending Date of Contract 06/30/2011
Annual Work Days 240
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 1
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 19,675
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