03/29/2011 CAPE MAY - CAPE MAY CITY
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2009 October 15, 2010 October 15, 2011
Actual Actual Estimated
Pupils on Roll Regular Full-Time 157 142 151
Pupils on Roll - Special Full-Time 21 13 14
Subtotal - Pupils On Roll 178 155 165
Pupils Sent to Other Dists-Spec Ed Prog 2 1 2
Pupils Received 3 3 5
CAPE MAY - CAPE MAY CITY
Advertised Revenues
Budget Category Account 2009-10 2010-11 2011-12
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 1,290,355 806,611
Revenues from Local Sources:
Local Tax Levy 10-1210 1,483,921 1,483,921 1,483,921
Tuition 10-1300 30,016 23,488 48,564
Interest Earned on Capital Reserve Funds 10-1XXX 276 50 50
Unrestricted Miscellaneous Revenues 10-1XXX 26,590 18,550 19,500
SUBTOTAL 1,540,803 1,526,009 1,552,035
Revenues from State Sources:
Other State Aids 10-3XXX 254
Categorical Special Education Aid 10-3132 65,785 75,653 75,653
Categorical Security Aid 10-3177 20,743 41,553 41,553
Adjustment Aid 10-3178 263,214 225,492 256,314
Categorical Transportation Aid 10-3121 2,752 3,829 3,829
SUBTOTAL 352,748 346,527 377,349
Revenues from Federal Sources:
IMPACT Aid 10-4100 1,017,680 599,950 610,000
Education Jobs Fund 18-4522 16,585
SUBTOTAL 1,017,680 599,950 626,585
Actual Revenues (Over)/Under Expenditures -25,256
TOTAL OPERATING BUDGET 2,885,975 3,762,841 3,362,580
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 5,098
Preschool Education Aid 20-3218 31,967 30,283 24,777
Other Restricted Entitlements 20-32XX 69,085
TOTAL REVENUES FROM STATE SOURCES 106,150 30,283 24,777
Revenues from Federal Sources:
Title I 20-4411-4416 35,491 36,501 31,000
Title II 20-4451-4455 14,440 12,400
I.D.E.A. Part B (Handicapped) 20-4420-4429 69,649 71,064 60,425
Other 20-4XXX 71,444
TOTAL REVENUES FROM FEDERAL SOURCES 176,584 122,005 103,825
TOTAL GRANTS AND ENTITLEMENTS 282,734 152,288 128,602
TOTAL REVENUES/SOURCES 3,168,709 3,915,129 3,491,182
CAPE MAY - CAPE MAY CITY
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 1,217,972 1,396,650 1,245,539
Special Education 11-2XX-100-XXX 54,980 38,564 170,700
Basic Skills/Remedial 11-230-100-XXX 58,524 80,554 135,814
Bilingual Education 11-240-100-XXX 750
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 24,460 20,600 15,600
Before/After School Programs 11-421-XXX-XXX 2,500
Summer School 11-422-XXX-XXX 10,650 17,850
Support Services:
Tuition 11-000-100-XXX 9,124 107,720
Attendance and Social Work Services 11-000-211-XXX 16,301 17,680 17,405
Health Services 11-000-213-XXX 67,840 73,460 75,359
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 45,134 49,220 48,450
Guidance 11-000-218-XXX 22,416 24,932 26,843
Child Study Teams 11-000-219-XXX 109,563 99,955 103,955
Improvement of Instructional Services 11-000-221-XXX 46,921 47,851 48,295
Educational Media Services - School Library 11-000-222-XXX 49,512 49,800 55,770
General Administration 11-000-230-XXX 86,664 122,168 79,640
School Administration 11-000-240-XXX 52,740 63,505 55,000
Central Svcs & Admin Info Technology 11-000-25X-XXX 84,122 108,517 90,227
Deposit to Maintenance Reserve 10-606 200,000
Operation and Maintenance of Plant Services 11-000-26X-XXX 369,615 386,696 383,242
Student Transportation Services 11-000-270-XXX 60,076 72,635 53,835
Deposit to Current Expense Emergency Reserve 10-607 50,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 441,950 600,143 615,421
Food Services 11-000-310-XXX 1,943 59,770 45,962
Total Support Services Expenditures 1,463,921 1,884,052 1,699,404
TOTAL GENERAL CURRENT EXPENSE 2,819,857 3,684,320 3,284,907
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 50 50
Equipment 12-XXX-XXX-73X 21,601 78,471 76,129
Facilities Acquisition and Construction Services 12-000-4XX-XXX 44,517 1,494
TOTAL CAPITAL EXPENDITURES 66,118 78,521 77,673
OPERATING BUDGET GRAND TOTAL 2,885,975 3,762,841 3,362,580
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-218-100-XXX 35,467 30,283 24,777
Preschool Education Aid:
Support Services 20-218-200-XXX 1,598
TOTAL PRESCHOOL EDUCATION AID 37,065 30,283 24,777
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 7,563
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 44,921
Nonpublic Handicapped Services 20-XXX-XXX-XXX 4,017
Nonpublic Nursing Services 20-XXX-XXX-XXX 12,584
Total State Projects 106,150 30,283 24,777
Federal Projects:
Title I 20-XXX-XXX-XXX 35,491 36,501 31,000
Title II 20-XXX-XXX-XXX 14,440 12,400
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 69,649 71,064 60,425
Other Special Projects 20-XXX-XXX-XXX 71,444
Total Federal Projects 176,584 122,005 103,825
TOTAL GRANTS AND ENTITLEMENTS 282,734 152,288 128,602
Total Expenditures 3,168,709 3,915,129 3,491,182
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 3,168,709 3,915,129 3,491,182
CAPE MAY - CAPE MAY CITY
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 1,554,004 1,582,536 942,181 135,570
Repayment of Debt 0 0 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 75,314 75,590 75,690 75,740
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 200,000 200,000
Legal Reserve 0 0 0 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 50,000 50,000
Restricted for Repayment of Debt 0 0 0 0
CAPE MAY - CAPE MAY CITY
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 14810 15846 17469 21189 19732
Total Classroom Instruction 8827 9570 10616 12760 12323
Classroom-Salaries and Benefits 8150 8872 9956 11767 11528
Classroom-General Supplies and Textbooks 542 634 578 701 642
Classroom-Purchased Services and Other 135 64 81 292 153
Total Support Services 2006 2316 2229 2782 2695
Support Services-Salaries and Benefits 1492 1456 1454 1842 1746
Total Administrative Costs 1581 1495 1689 2304 1709
Administration-Salaries and Benefits 1209 1192 1297 1761 1494
Legal Costs 0 15 20 27 24
Total Operations and Maintenance of Plant 2184 2274 2445 2757 2577
Operations & Maintenance of Plant-Salary & Ben. 887 920 915 1136 1099
Total Food Services Costs 55 11 331 386 279
Total Extracurricular Costs 140 162 139 173 123
Total Equipment Costs 235 123 417 506 461
Employee Benefits as a % of Salaries 25.6 24.8 28.4 29.9 30.1
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 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 - CAPE MAY CITY
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 - CAPE MAY CITY
Shared Services -- Description of Shared Services
_________________________________________________
CHILD STUDY TEAM - LCMR
SPEECH THERAPIST - LCMR
TECHNOLOGY SVR/EQUIP - SJTP (STERLING HS - CAMDEN CO)
FOOD SERVICE DIRECTOR - CMCSSSD
TRANSPORTATION - LCMR AND CMC SHARED SERVICES
HVAC / PLUMBING - MIDDLE TOWNSHIP SCHOOL DIST.
SNOW REMOVAL - CAPE MAY CITY
TRASH REMOVAL / RECYCLING - CAPE MAY CITY
PURCHASING - CAPE MAY COUNTY COOPERATIVE
ENERGY AUDIT - CAPE MAY CITY
CAPE MAY - CAPE MAY CITY
22a. Estimated Tax Rate Information
______________________________
A. Estimated 11-12 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,483,921 (A)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 2,799,904,065 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)X100 0.0530 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,483,921 (D)
Estimated Net Taxable Valuation (as of 10/01/2010 ) 2,799,904,065 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)X100 0.0530 (F)
B. Estimated 11-12 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,483,921 (G)
Estimated Equalized Valuation (as of 10/01/2010 ) 2,841,950,984 (H)
Estimated 11-12 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.0522 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,483,921 (J)
Estimated Equalized Valuation (as of 10/01/2010 ) 2,841,950,984 (K)
Estimated 11-12 Equalized Total School
Tax Rate=(J)/(K)X100 0.0522 (L)
CAPE MAY - CAPE MAY CITY
17. Salaries and Benefits of Certain District Employees
Name VICTORIA ZELENAK
Job Title Superintendent
Principal
Base Annual Salary 129,705
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 260
Annual Vacation Days 20
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 1,500
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 17,160
Dental Insurance 930
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days
Buyback of Vac. Days MAXIMUM
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 - CAPE MAY CITY
17. Salaries and Benefits of Certain District Employees
Name JOHN THOMAS
Job Title Business Administrator
Base Annual Salary 59,450
FTE 0.8
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 192
Annual Vacation Days 16
Annual Sick Days 10
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 0
Description-Other Non-working Days
Benefits:
Allowances 2,800
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 7,620
Dental Insurance 550
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 15,000
Description of:
Buyback of Sick Days MAXIMUM
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