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User Friendly Budgets
2010

CUMBERLAND - CUMBERLAND REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time1,0891,1311,191
Pupils on Roll Regular Shared-Time507640
spacing
Pupils on Roll - Special Full-Time170227212
Pupils on Roll - Special Shared-Time273640
Private School Placements151115
spacing
Pupils Sent to Other Districts-Reg Prog0232
Pupils Sent to Other Dists-Spec Ed Prog131141
Pupils Received5108110
Pupils in State Facilities535

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 553,895 600,000
Withdrawal from Current Expense Emergency Rsv 10-312 0 0 182,879
Withdrawal from Maint. Reserve 10-310 0 100,000 217,223
Transfers from Other Funds 10-5200 0 0 426,245
Revenues from Local Sources:
Local Tax Levy 10-1210 7,594,435 7,594,435 7,369,435
Tuition 10-1300 6,818 0 0
Transportation Fees from Individuals 10-1410 154,268 145,000 165,000
Unrestricted Miscellaneous Revenues 10-1XXX 89,429 100,000 91,546
SUBTOTAL  7,844,950 7,839,435 7,625,981
Revenues from State Sources:
School Choice Aid 10-3116 0 481,023 585,547
Extraordinary Aid 10-3131 80,418 67,458 85,000
Other State Aids 10-3XXX 448,173 0 0
Categorical Special Education Aid 10-3132 662,537 652,125 439,574
Equalization Aid 10-3176 10,377,016 8,374,248 10,234,464
Categorical Security Aid 10-3177 166,121 168,724 0
Adjustment Aid 10-3178 0 20,051 0
Categorical Transportation Aid 10-3121 510,468 639,587 0
SUBTOTAL  12,244,733 10,403,216 11,344,585
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 4,367 11,850 28,454
Equalization Aid - ARRA ESF 16-4520 0 1,856,292 0
SUBTOTAL  4,367 1,868,142 28,454
Adjustment for Prior Year Encumbrances  0 179,706 0
Actual Revenues (Over)/Under Expenditures  -604,298 0 0
TOTAL OPERATING BUDGET  19,489,752 20,944,394 20,425,367
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 5,020 9,729 2,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,000 0 0
TOTAL REVENUES FROM STATE SOURCES  1,000 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 181,887 296,529 240,011
Title II 20-4451-4455 0 0 49,021
Title IV 20-4471-4474 0 0 4,277
I.D.E.A. Part B (Handicapped) 20-4420-4429 285,460 277,149 235,577
Vocational Education 20-4430 0 76,237 64,801
Other 20-4XXX 102,232 561,878 0
TOTAL REVENUES FROM FEDERAL SOURCES  569,579 1,211,793 593,687
TOTAL GRANTS AND ENTITLEMENTS  575,599 1,221,522 595,687
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 9,237
Transfers from Other Funds 40-5200 5,974 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 786,544 790,194 664,875
TOTAL REVENUES FROM LOCAL SOURCES  786,544 790,194 664,875
Revenues from State Sources:
Debt Service Aid Type II 40-3160 261,299 250,165 86,440
TOTAL LOCAL REPAYMENT OF DEBT  1,053,817 1,040,359 760,552
Actual Revenues (Over)/Under Expenditures  -5,974 0 0
TOTAL REPAYMENT OF DEBT  1,047,843 1,040,359 760,552
TOTAL REVENUES/SOURCES  21,113,194 23,206,275 21,781,606
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  21,113,194 23,206,275 21,781,606

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX6,321,5336,236,5725,777,872
Special Education 11-2XX-100-XXX1,080,8841,044,856996,368
Basic Skills/Remedial 11-230-100-XXX140,855160,773116,208
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX150,405152,867137,657
School Sponsored Athletics 11-402-100-XXX423,059541,458499,200
Summer School 11-422-XXX-XXX030,0000
Alternative Education Programs 11-423-XXX-XXX0232,022230,381
Support Services:
Tuition 11-000-100-XXX1,781,5262,125,5022,127,604
Attendance and Social Work Services 11-000-211-XXX40,69442,46142,087
Health Services 11-000-213-XXX91,924124,064128,439
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217024,2620
Guidance 11-000-218-XXX491,183566,872525,077
Child Study Teams 11-000-219-XXX326,846285,168322,615
Improvement of Instructional Services 11-000-221-XXX301,083456,015431,070
Educational Media Services - School Library 11-000-222-XXX162,533168,368123,333
General Administration 11-000-230-XXX353,494369,353376,442
School Administration 11-000-240-XXX989,764904,240873,002
Central Svcs & Admin Info Technology 11-000-25X-XXX349,954384,237389,427
Operation and Maintenance of Plant Services 11-000-26X-XXX1,841,9782,277,4742,190,738
Student Transportation Services 11-000-270-XXX1,839,5921,728,0311,645,835
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,703,4273,043,0053,190,124
Total Support Services Expenditures 11,273,99812,499,05212,365,793
TOTAL GENERAL CURRENT EXPENSE 19,390,73420,897,60020,123,479
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X99,01846,79450,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00251,888
TOTAL CAPITAL EXPENDITURES 99,01846,794301,888
OPERATING BUDGET GRAND TOTAL 19,489,75220,944,39420,425,367
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX5,0209,7292,000
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX1,00000
Total State Projects 1,00000
Federal Projects:
Title I 20-XXX-XXX-XXX181,887296,529240,011
Title II 20-XXX-XXX-XXX0049,021
Title IV 20-XXX-XXX-XXX004,277
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX285,460277,149235,577
Vocational Education 20-XXX-XXX-XXX076,23764,801
Other Special Projects 20-XXX-XXX-XXX102,232561,8780
Total Federal Projects 569,5791,211,793593,687
TOTAL GRANTS AND ENTITLEMENTS 575,5991,221,522595,687
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,047,8431,040,359760,552
TOTAL REPAYMENT OF DEBT 1,047,8431,040,359760,552
Total Expenditures 21,113,19423,206,27521,781,606
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 21,113,19423,206,27521,781,606

 

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 Budget566,567410,170405,173306,034
  Repayment of Debt3,2639,2379,2370
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1111
      Adult Education Programs0000
      Maintenance Reserve0317,223217,2230
      Legal Reserve887,6131,049,759500,8610
      Tuition Reserve0000
      Current Expense Emergency Reserve0182,879182,8790
  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 Cost11,23212,12913,53212,05411,331
Total Classroom Instruction6,7187,1337,6076,7626,273
Classroom-Salaries and Benefits6,3366,6157,0936,2555,843
Classroom-General Supplies and Textbooks249340345346273
Classroom-Purchased Services and Other133178169161157
Total Support Services1,0551,3391,6491,4791,405
Support Services-Salaries and Benefits9761,2481,5281,3471,303
Total Administrative Costs1,5731,5941,6401,4471,432
Administration-Salaries and Benefits1,3991,4471,4661,2921,281
Legal Costs00201817
Total Operations and Maintenance of Plant1,3791,5491,9791,7801,683
Operations & Maintenance of Plant-Salary & Ben.695659907800712
Total Food Services Costs00000
Total Extracurricular Costs494505644575525
Total Equipment Costs6176303335
Employee Benefits as a % of Salaries24.525.226.926.930.1

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
  • We participate in a number of shared services, including Upper Deerfiled
  • Transportation consortium for regular busing, and CCTech for special ed b
  • using. We also participate in the Upper Pittsgrove Natural Gas Consortiu
  • m.

 

Estimated Tax Rate Information
DEERFIELD
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy899,412 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)186,638,215 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.4819 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy980,557 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)186,638,215 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5254 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy899,412 (G)
Estimated Equalized Valuation (as of 10/01/2009)225,538,604 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3988 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy980,557 (J)
Estimated Equalized Valuation (as of 10/01/2009)225,538,604 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4348 (L)
spacing
FAIRFIELD TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,434,752 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)171,326,628 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.8374 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,564,196 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)171,326,628 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.9130 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,434,752 (G)
Estimated Equalized Valuation (as of 10/01/2009)315,535,141 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4547 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,564,196 (J)
Estimated Equalized Valuation (as of 10/01/2009)315,535,141 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4957 (L)
spacing
GREENWICH TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy320,086 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)63,006,369 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5080 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy348,965 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)63,006,369 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.5539 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy320,086 (G)
Estimated Equalized Valuation (as of 10/01/2009)71,765,615 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4460 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy348,965 (J)
Estimated Equalized Valuation (as of 10/01/2009)71,765,615 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4863 (L)
spacing
HOPEWELL TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,431,227 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)232,402,044 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6158 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,560,353 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)232,402,044 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6714 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,431,227 (G)
Estimated Equalized Valuation (as of 10/01/2009)357,909,435 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3999 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy1,560,353 (J)
Estimated Equalized Valuation (as of 10/01/2009)357,909,435 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4360 (L)
spacing
SHILOH BORO
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy215,216 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)19,509,700 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1031 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy234,633 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)19,509,700 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2026 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy215,216 (G)
Estimated Equalized Valuation (as of 10/01/2009)36,726,236 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5860 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy234,633 (J)
Estimated Equalized Valuation (as of 10/01/2009)36,726,236 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.6389 (L)
spacing
STOW CREEK TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy542,444 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)79,988,399 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6782 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy591,384 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)79,988,399 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7393 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy542,444 (G)
Estimated Equalized Valuation (as of 10/01/2009)125,902,926 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.4308 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy591,384 (J)
Estimated Equalized Valuation (as of 10/01/2009)125,902,926 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4697 (L)
spacing
UPPER DEERFIELD TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,526,297 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)434,564,399 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.5813 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,754,221 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)434,564,399 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6338 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,526,297 (G)
Estimated Equalized Valuation (as of 10/01/2009)683,861,206 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.3694 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,754,221 (J)
Estimated Equalized Valuation (as of 10/01/2009)683,861,206 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.4027 (L)

 

Administrative Salaries
Employee Name: Andrew McIlvaine 
Job TitleBusiness Administrator 
Base Annual Salary107,600 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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: Anthony Riccuti 
Job TitleInformation Technology 
Base Annual Salary91,104 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  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 Amount
  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: William Stonis 
Job TitleSuperintendent 
Base Annual Salary145,600 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances1,100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  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