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User Friendly Budgets
2010

CAPE MAY - OCEAN CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,8041,7941,760
spacing
Pupils on Roll - Special Full-Time300308298
Pupils on Roll - Special Shared-Time1043
Private School Placements214
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog798
Pupils Received901881862
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 768,590 470,097
Withdrawal from Maint. Reserve 10-310 0 257,917 0
Withdrawal from Tuition Reserve-for Tuition adj. 10-311 0 0 396,718
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 0 603,282
Revenues from Local Sources:
Local Tax Levy 10-1210 19,683,731 20,471,080 21,289,923
Tuition 10-1300 14,883,119 14,604,491 13,997,829
Interest Earned on Current Expense Emergency Res 10-1XXX 0 0 1,000
Interest Earned on Maintenance Reserve 10-1XXX 0 1,000 1,000
Interest Earned on Capital Reserve Funds 10-1XXX 10,000 5,000 0
Other Restricted Miscellaneous Revenues 10-1XXX 245,002 150,000 136,000
Unrestricted Miscellaneous Revenues 10-1XXX 51,805 195,000 125,000
SUBTOTAL  34,873,657 35,426,571 35,550,752
Revenues from State Sources:
Extraordinary Aid 10-3131 50,419 0 0
Other State Aids 10-3XXX 6,264 0 0
Categorical Special Education Aid 10-3132 518,060 578,909 248,391
Categorical Security Aid 10-3177 108,593 142,460 0
Adjustment Aid 10-3178 1,234,358 1,222,067 0
Categorical Transportation Aid 10-3121 179,282 235,142 0
SUBTOTAL  2,096,976 2,178,578 248,391
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 18,473 32,568
SUBTOTAL  0 18,473 32,568
Adjustment for Prior Year Encumbrances  0 121,003 0
Actual Revenues (Over)/Under Expenditures  88,812 0 0
TOTAL OPERATING BUDGET  37,059,445 38,771,132 37,301,808
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 111,044 74,020 0
Revenues from Federal Sources:
Title I 20-4411-4416 122,082 195,000 185,693
Title II 20-4451-4455 0 0 93,000
Title III 20-4491-4494 0 0 7,011
I.D.E.A. Part B (Handicapped) 20-4420-4429 401,060 376,744 357,200
Other 20-4XXX 116,819 497,181 0
TOTAL REVENUES FROM FEDERAL SOURCES  639,961 1,068,925 642,904
TOTAL GRANTS AND ENTITLEMENTS  751,005 1,142,945 642,904
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 14,138 20
Transfers from Other Funds 40-5200 20 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,180,439 2,215,880 2,572,195
TOTAL REVENUES FROM LOCAL SOURCES  2,180,439 2,215,880 2,572,195
TOTAL LOCAL REPAYMENT OF DEBT  2,180,459 2,230,018 2,572,215
Actual Revenues (Over)/Under Expenditures  17,521 0 0
TOTAL REPAYMENT OF DEBT  2,197,980 2,230,018 2,572,215
TOTAL REVENUES/SOURCES  40,008,430 42,144,095 40,516,927
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  40,008,430 42,144,095 40,516,927

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX14,919,36714,982,86013,948,334
Special Education 11-2XX-100-XXX3,006,4602,921,2082,761,509
Basic Skills/Remedial 11-230-100-XXX412,576366,160270,294
Bilingual Education 11-240-100-XXX131,900140,855145,495
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX210,492237,938236,678
School Sponsored Athletics 11-402-100-XXX558,609678,185655,920
Other Instructional Programs 11-4XX-100-XXX390,324320,515306,737
Alternative Education Programs 11-423-XXX-XXX0319,643328,364
Support Services:
Tuition 11-000-100-XXX169,351528,611318,000
Attendance and Social Work Services 11-000-211-XXX146,31280,63284,323
Health Services 11-000-213-XXX333,700345,173363,111
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217602,293721,258707,699
Guidance 11-000-218-XXX841,500800,067823,493
Child Study Teams 11-000-219-XXX935,586985,761985,387
Improvement of Instructional Services 11-000-221-XXX200,372159,30033,716
Educational Media Services - School Library 11-000-222-XXX748,614791,920753,890
Instructional Staff Training Services 11-000-223-XXX48,522164,25061,650
General Administration 11-000-230-XXX750,296752,669658,446
School Administration 11-000-240-XXX1,458,7541,493,7671,379,072
Central Svcs & Admin Info Technology 11-000-25X-XXX494,971671,811578,074
Interest Earned on Maintenance Reserve 10-60601,0001,000
Operation and Maintenance of Plant Services 11-000-26X-XXX3,540,2514,045,0533,827,670
Student Transportation Services 11-000-270-XXX925,984987,224940,712
Interest Earned on Current Expense Emergency Res 10-607001,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,747,0006,008,4546,891,643
Food Services 11-000-310-XXX24,56500
Total Support Services Expenditures 16,968,07118,535,95018,406,886
TOTAL GENERAL CURRENT EXPENSE 36,597,79938,504,31437,062,217
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0000
Equipment 12-XXX-XXX-73X60,23363,55127,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX225,97657,353122,266
TOTAL CAPITAL EXPENDITURES 286,209125,904149,766
Summer School:
Instruction 13-422-100-XXX66,66646,69020,850
Total Summer School 66,66646,69020,850
Adult Education - Local:
Instruction 13-602-100-XXX04,4550
Support Services 13-602-200-XXX36,93114,5450
Total Adult Education - Local 36,93119,0000
TOTAL SPECIAL SCHOOLS 103,59765,69020,850
Transfer of Funds to Charter Schools 10-000-100-56X71,84075,22468,975
OPERATING BUDGET GRAND TOTAL 37,059,44538,771,13237,301,808
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX111,04474,0200
Federal Projects:
Title I 20-XXX-XXX-XXX122,082195,000185,693
Title II 20-XXX-XXX-XXX0093,000
Title III 20-XXX-XXX-XXX007,011
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX401,060376,744357,200
Other Special Projects 20-XXX-XXX-XXX116,819497,1810
Total Federal Projects 639,9611,068,925642,904
TOTAL GRANTS AND ENTITLEMENTS 751,0051,142,945642,904
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,197,9802,230,0182,572,215
TOTAL REPAYMENT OF DEBT 2,197,9802,230,0182,572,215
Total Expenditures 40,008,43042,144,09540,516,927
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 40,008,43042,144,09540,516,927

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget948,5201,546,016857,426756,489
  Repayment of Debt31,67914,158200
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,293,8371,653,83715,00015,000
      Adult Education Programs0000
      Maintenance Reserve604,990817,601560,684561,684
      Legal Reserve2,531,970369,160369,1600
      Tuition Reserve500,0001,000,0001,000,0000
      Current Expense Emergency Reserve0350,000350,000351,000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost16,39516,65317,26417,63517,443
Total Classroom Instruction10,51610,71510,90711,04410,935
Classroom-Salaries and Benefits9,84610,08410,27110,39710,411
Classroom-General Supplies and Textbooks498469426426308
Classroom-Purchased Services and Other172163210221217
Total Support Services2,1132,1792,2962,3262,317
Support Services-Salaries and Benefits1,8761,9942,0752,1002,093
Total Administrative Costs1,4731,4891,4571,6071,548
Administration-Salaries and Benefits1,1391,1881,1501,1641,249
Legal Costs00383440
Total Operations and Maintenance of Plant1,8451,8242,0902,1352,115
Operations & Maintenance of Plant-Salary & Ben.8908791,0831,0961,143
Total Food Services Costs112000
Total Extracurricular Costs435420504511520
Total Equipment Costs4928283013
Employee Benefits as a % of Salaries22.222.723.923.228.1

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.

 

Shared Services
  • 1. Shared Business Administrator services with Corbin City
  • 2. Shared Transportation with Upper Township School District
  • 3. Shared purchasing with the City of Ocean City
  • 4. Shared purchasing through Educational Data Services cooperative
  • 5. Shared purchasing through the State of NJ
  • 6. Shared purchasing through South Jersey Technology Partnership
  • 7. Natural Gas purchasing cooperative with Pittsgrove School District
  • 8. Copy paper purchasing cooperative with Pittsgrove School District
  • 9. Special Education services with Cape May Special Services District.
  • 10. Participation in insurance pool with Cape May and Atlantic County
  • School Districts.
  • 11. Shared transportation with Sea Isle City School District.
  • 12. Shared purchasing through Western States Purchasing Consortium
  • 13. Shared field usage and maintenance with the City of Ocean City
  • 14. Cooperative in-service education with Upper Township School District
  • 15. Shared Superintendent, Business Administrator, Principal and
  • Curriculum Cooridinator services with Sea Isle School District.
  • 16. Shared facility usage with the City of Ocean City.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,289,923 (A)
Estimated Net Taxable Valuation (as of 01/01/2010)12,852,616,046 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.1656 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,862,118 (D)
Estimated Net Taxable Valuation (as of 01/01/2010)12,852,616,046 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.1857 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy21,289,923 (G)
Estimated Equalized Valuation (as of 10/01/2009)13,056,559,495 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1631 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy23,862,118 (J)
Estimated Equalized Valuation (as of 10/01/2009)13,056,559,495 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1828 (L)

 

Administrative Salaries
Employee Name: Allen Nordt 
Job TitleDirector of Facilities 
Base Annual Salary84,759 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days12 
  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
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,092 
  Retirement Plans
Contractual Post-Employment Benefits Amount3,000 
  Description of: 
   Buyback of Sick Days at the End of 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: Kathleen Nelson 
Job TitleNetwork Administrator 
Base Annual Salary84,022 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 10 
  Contracted Number of Annual Sick Days12 
  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 Amount3,000 
  Description of: 
   Buyback of Sick Days at the End of 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: Kathleen Taylor 
Job TitleSuperintendent 
Base Annual Salary182,104 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/21/2007 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances5,800 
Bonuses3,642 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,824 
  Retirement Plans13,320 
Contractual Post-Employment Benefits Amount39,878 
  Description of: 
   Buyback of Sick Days at the End of 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: Robert Gannon 
Job TitleHead Custodian 
Base Annual Salary83,603 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  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
Bonuses8,000 
Stipends300 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other5,614 
  Retirement Plans
Contractual Post-Employment Benefits Amount3,000 
  Description of: 
   Buyback of Sick Days at the End of 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: Steven Terhune 
Job TitleBusiness Administrator 
Base Annual Salary129,584 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District0960 
Shared Job TitleBusiness Administrator 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances8,270 
Bonuses
Stipends3,500 
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other530 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of 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