06/06/2012 CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2010 October 15, 2011 October 15, 2012
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1164 1100 1103
Pupils on Roll Regular Shared-Time 4
Pupils on Roll - Special Full-Time 452 438 440
Pupils on Roll - Special Shared-Time 16 12 10
Subtotal - Pupils On Roll 1632 1550 1557
Private School Placements 7 5 8
Pupils Sent to Other Districts-Reg Prog 5 5 4
Pupils Sent to Other Dists-Spec Ed Prog 37 43 51
Pupils Received 1 2
Pupils in State Facilities 5 3
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Revenues
Budget Category Account 2010-11 2011-12 2012-13
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 800,258
Revenues from Local Sources:
Local Tax Levy 10-1210 17,432,098 17,780,740 18,136,355
Tuition 10-1300 57,576 22,488 3,690
Transportation Fees from Other LEAs 10-1420-1440 82,301 100,000 85,000
Interest Earned on Capital Reserve Funds 10-1XXX 60 125 125
Unrestricted Miscellaneous Revenues 10-1XXX 91,364 80,000 80,000
SUBTOTAL 17,663,399 17,983,353 18,305,170
Revenues from State Sources:
Extraordinary Aid 10-3131 33,056
Other State Aids 10-3XXX 6,264
Categorical Special Education Aid 10-3132 805,867 805,867 839,161
Equalization Aid 10-3176 118,399 118,399 94,719
Categorical Security Aid 10-3177 355,713 355,713 346,234
Adjustment Aid 10-3178 6,295,881 6,572,620 6,463,835
Categorical Transportation Aid 10-3121 1,201,101 1,201,101 1,198,964
SUBTOTAL 8,816,281 9,053,700 8,942,913
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 47,656 57,852 62,731
Education Jobs Fund 18-4522 347,225
SUBTOTAL 47,656 405,077 62,731
Adjustment for Prior Year Encumbrances 79,120
Actual Revenues (Over)/Under Expenditures -193,483
TOTAL OPERATING BUDGET 26,333,853 27,521,250 28,111,072
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,000
Revenues from Federal Sources:
Title I 20-4411-4416 256,085 250,841 213,215
Title II 20-4451-4455 84,262 78,895 67,061
I.D.E.A. Part B (Handicapped) 20-4420-4429 445,294 443,314 430,000
Other 20-4XXX 490,019 45,765
TOTAL REVENUES FROM FEDERAL SOURCES 1,275,660 818,815 710,276
TOTAL GRANTS AND ENTITLEMENTS 1,280,660 818,815 710,276
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 45,202 1
Revenues from Local Sources:
Local Tax Levy 40-1210 1,427,947 1,418,460 1,256,338
TOTAL REVENUES FROM LOCAL SOURCES 1,427,947 1,418,460 1,256,338
Revenues from State Sources:
Debt Service Aid Type II 40-3160 156,836 155,808 151,956
TOTAL LOCAL REPAYMENT OF DEBT 1,584,783 1,619,470 1,408,295
Actual Revenues (Over)/Under Expenditures 7,161
TOTAL REPAYMENT OF DEBT 1,591,944 1,619,470 1,408,295
TOTAL REVENUES/SOURCES 29,206,457 29,959,535 30,229,643
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Appropriations
Budget Category Account 2010-11 2011-12 2012-13
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 8,869,605 8,763,268 8,815,097
Special Education 11-2XX-100-XXX 2,573,590 2,465,464 2,425,163
Bilingual Education 11-240-100-XXX 32,361 32,150 18,000
Vocational Programs - Local 11-3XX-100-XXX 30,000 30,000 30,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 184,488 213,249 209,647
School Sponsored Athletics 11-402-100-XXX 451,156 538,385 563,348
Other Instructional Programs 11-4XX-100-XXX 5,000 10,000 10,000
Support Services:
Tuition 11-000-100-XXX 2,253,954 2,596,720 2,655,978
Attendance and Social Work Services 11-000-211-XXX 31,285 38,690 40,540
Health Services 11-000-213-XXX 219,965 237,886 242,506
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 31,136 49,091 49,247
Guidance 11-000-218-XXX 533,828 571,142 593,288
Child Study Teams 11-000-219-XXX 633,558 687,009 699,098
Improvement of Instructional Services 11-000-221-XXX 343,777 347,597 318,466
Educational Media Services - School Library 11-000-222-XXX 279,676 410,054 334,241
Instructional Staff Training Services 11-000-223-XXX 40,736 42,000 42,000
General Administration 11-000-230-XXX 563,038 609,266 567,254
School Administration 11-000-240-XXX 975,310 1,151,771 1,120,009
Central Svcs & Admin Info Technology 11-000-25X-XXX 274,476 289,251 262,840
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,610,777 2,651,440 2,808,455
Student Transportation Services 11-000-270-XXX 1,321,877 1,321,880 1,412,546
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,748,682 4,093,677 4,484,618
Food Services 11-000-310-XXX 193,000 125,000 125,000
Total Support Services Expenditures 14,055,075 15,222,474 15,756,086
TOTAL GENERAL CURRENT EXPENSE 26,201,275 27,274,990 27,827,341
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 125 125
Equipment 12-XXX-XXX-73X 65,534 171,120 185,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 47,819 27,809 38,165
TOTAL CAPITAL EXPENDITURES 113,353 199,054 223,290
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX 1,716 19,500
Total Adult Education - Local 1,716 19,500
TOTAL SPECIAL SCHOOLS 1,716 19,500
Transfer of Funds to Charter Schools 10-000-100-56X 17,509 27,706 60,441
OPERATING BUDGET GRAND TOTAL 26,333,853 27,521,250 28,111,072
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 5,000
Federal Projects:
Title I 20-XXX-XXX-XXX 256,085 250,841 213,215
Title II 20-XXX-XXX-XXX 84,262 78,895 67,061
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 445,294 443,314 430,000
Other Special Projects 20-XXX-XXX-XXX 490,019 45,765
Total Federal Projects 1,275,660 818,815 710,276
TOTAL GRANTS AND ENTITLEMENTS 1,280,660 818,815 710,276
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,591,944 1,619,470 1,408,295
TOTAL REPAYMENT OF DEBT 1,591,944 1,619,470 1,408,295
Total Expenditures 29,206,457 29,959,535 30,229,643
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
0250XLocal Contribution - Transfer to Special Revenue 11-1XX-100-93X
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 29,206,457 29,959,535 30,229,643
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2010 6/30/2011 6/30/2012 6/30/2013
Unrestricted:
General Operating Budget 442,254 565,997 792,736 515,997
Repayment of Debt 319,727 312,566 1 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 11,764 11,824 11,949 12,074
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 50,000 50,000
Legal Reserve 532,959 523,519 523,519 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Repayment of Debt:
Restricted for Repayment of Debt 0 0 267,363 267,363
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Per Pupil Cost Calculations
2012 - 2013
2009-10 2010-11 2011-12 2011-12 2012-2013
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Budgetary Comparative Per Pupil Cost 14137 14065 14387 15147 15378
Total Classroom Instruction 8717 8671 8648 8996 9135
Classroom-Salaries and Benefits 8351 8394 8238 8575 8748
Classroom-General Supplies and Textbooks 357 269 339 357 351
Classroom-Purchased Services and Other 9 8 70 65 36
Total Support Services 1534 1580 1739 1863 1849
Support Services-Salaries and Benefits 1394 1471 1573 1632 1668
Total Administrative Costs 1303 1320 1403 1577 1522
Administration-Salaries and Benefits 1032 1071 1109 1271 1249
Legal Costs 0 26 22 15 19
Total Operations and Maintenance of Plant 1808 1785 1815 1900 2026
Operations & Maintenance of Plant-Salary & Ben. 854 895 896 930 1001
Board Contribution to Food Services 108 120 77 81 81
Total Extracurricular Costs 552 466 558 583 603
Total Equipment Costs 141 41 57 111 120
Employee Benefits as a % of Salaries 20.4 22.0 25.9 24.1 26.3
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, when available. 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 Budgetary 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 Budgetary
comparative per pupil cost, although all components are not shown.
CAPE MAY - LOWER CAPE MAY REGIONAL
Shared Services -- Description of Shared Services_________________________________________________
Cape May City Elementary - Child Study Team Supervision
NP Transportation
Speech Therapy
APA Services
West Cape May Elementary - Guidance Services
NP Transportation
Lower Township Elementary- WEB Page Services
NP Transportation
Township of Lower - School Resource Officer
Public Works
Athletic Fields/Gymnasiums
ACES Co-Op (Energy)
E-Rate Participation
Middlesex Regional Education Services Commission - (Purchasing Co-Op)
Sterling High School/South Jersey Technology Partnership
ACT - Telecommunications (Purchasing Co-Op)
Member Atlantic/Cape ASBO Joint Insurance Fund
Pittsgrove BOE (Purchasing Co-Op)
CAPE MAY - LOWER CAPE MAY REGIONAL
22a. Estimated Tax Rate Information ______________________________
A. Estimated 12-13 School Tax Rate__________________________________
CAPE MAY CITY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,197,575 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 2,791,886,281 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 0.2220 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,628,488 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 2,791,886,281 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.2374 (F)
B. Estimated 12-13 Equalized School Tax Rate____________________________________________
CAPE MAY CITY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 6,197,575 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 2,885,345,685 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.2148 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 6,628,488 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 2,885,345,685 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.2297 (L)
CAPE MAY - LOWER CAPE MAY REGIONAL
22a. Estimated Tax Rate Information ______________________________
A. Estimated 12-13 School Tax Rate__________________________________
LOWER TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,440,501 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 4,090,589,040 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 0.2552 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,166,684 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 4,090,589,040 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.2730 (F)
B. Estimated 12-13 Equalized School Tax Rate____________________________________________
LOWER TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,440,501 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 4,017,577,552 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.2599 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,166,684 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 4,017,577,552 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.2779 (L)
CAPE MAY - LOWER CAPE MAY REGIONAL
22a. Estimated Tax Rate Information ______________________________
A. Estimated 12-13 School Tax Rate__________________________________
WEST CAPE MAY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,498,279 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 448,315,357 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100 0.3342 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,602,521 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 ) 448,315,357 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100 0.3575 (F)
B. Estimated 12-13 Equalized School Tax Rate____________________________________________
WEST CAPE MAY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,498,279 (G)
Estimated Equalized Valuation (as of 10/01/2011 ) 491,767,700 (H)
Estimated 12-13 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3047 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,602,521 (J)
Estimated Equalized Valuation (as of 10/01/2011 ) 491,767,700 (K)
Estimated 12-13 Equalized Total School
Tax Rate=(J)/(K)X100 0.3259 (L)
CAPE MAY - LOWER CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Jack Pfizenmayer
Job Title Superintendent
Base Annual Salary 157,500
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2014
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 6,500
Bonuses 23,609
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 3,776
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 91,468
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 9,087
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 CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Christopher Kobik
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 135,211
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2014
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 3,150
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 1,100
Dental Insurance 2,676
Life Insurance 0
Other Insurances 0
Retirement Plans 12,235
Post-Employment Benefits 52,219
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 CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Dr. Ethel Lippman
Job Title Assistant Superintendent
Base Annual Salary 140,532
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,470
Bonuses 2,650
Stipends 1,950
District Contributions above Teacher amount for:
Health Insurance 1,100
Dental Insurance 2,676
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 27,958
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 CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Frank Onorato
Job Title Business Administrator
Base Annual Salary 103,155
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2012
Annual Work Days 260
Annual Vacation Days 22
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 990
Bonuses 1,650
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 1,100
Dental Insurance 2,676
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 CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Joseph Battle
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 86,150
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2014
Annual Work Days 260
Annual Vacation Days 21
Annual Sick Days 12
Annual Personal Days 3
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 40,729
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 CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Thomas Frisoli
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 86,986
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2011
Ending Date of Contract 06/30/2014
Annual Work Days 260
Annual Vacation Days 21
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 0
Bonuses 0
Stipends 950
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 6,317
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