04/14/2010 CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 1231 1208 1218
Pupils on Roll Regular Shared-Time 2 1
Pupils on Roll - Special Full-Time 422 427 437
Pupils on Roll - Special Shared-Time 15 7 9
Private School Placements 4 4 11
Pupils Sent to Other Districts-Reg Prog 8 8 8
Pupils Sent to Other Dists-Spec Ed Prog 50 46 52
Pupils Received 1 2
Pupils in State Facilities 9 6
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 347,711 546,181
Revenues from Local Sources:
Local Tax Levy 10-1210 16,116,955 16,761,633 17,432,098
Tuition 10-1300 4,389 21,122
Transportation Fees from Other LEAs 10-1420-1440 98,095 200,000 200,000
Interest Earned on Capital Reserve Funds 10-1XXX 87 125 125
Unrestricted Miscellaneous Revenues 10-1XXX 112,309 150,000 150,000
SUBTOTAL 16,331,835 17,111,758 17,803,345
Revenues from State Sources:
Extraordinary Aid 10-3131 46,163
Other State Aids 10-3XXX 15,326
Categorical Special Education Aid 10-3132 844,887 822,314 805,867
Equalization Aid 10-3176 564,909 118,399
Categorical Security Aid 10-3177 282,735 342,349 355,713
Adjustment Aid 10-3178 7,980,191 7,161,023 6,295,881
Categorical Transportation Aid 10-3121 928,543 1,165,900 1,201,101
SUBTOTAL 10,097,845 10,056,495 8,776,961
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 25,520 55,417 56,909
Equalization Aid - ARRA ESF 16-4520 98,680
Equalization Aid - ARRA GSF 17-4521 3,820
SUBTOTAL 25,520 157,917 56,909
Actual Revenues (Over)/Under Expenditures 202,685
TOTAL OPERATING BUDGET 26,657,885 27,673,881 27,183,396
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 193
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 23,126 26,415 22,450
TOTAL REVENUES FROM STATE SOURCES 23,126 26,415 22,450
Revenues from Federal Sources:
Title I 20-4411-4416 206,805 257,098 218,535
I.D.E.A. Part B (Handicapped) 20-4420-4429 453,738 457,215 388,635
Other 20-4XXX 167,892 713,567 80,470
TOTAL REVENUES FROM FEDERAL SOURCES 828,435 1,427,880 687,640
TOTAL GRANTS AND ENTITLEMENTS 851,754 1,454,295 710,090
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 20,448 7,162
Revenues from Local Sources:
Local Tax Levy 40-1210 1,212,021 1,401,784 1,427,947
Miscellaneous 40-1XXX 6,144
TOTAL REVENUES FROM LOCAL SOURCES 1,218,165 1,401,784 1,427,947
Revenues from State Sources:
Debt Service Aid Type II 40-3160 180,992 174,783 156,836
TOTAL LOCAL REPAYMENT OF DEBT 1,399,157 1,597,015 1,591,945
Actual Revenues (Over)/Under Expenditures 172,975
TOTAL REPAYMENT OF DEBT 1,572,132 1,597,015 1,591,945
TOTAL REVENUES/SOURCES 29,081,771 30,725,191 29,485,431
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Appropriations
Budget Category Account 2008-09 2009-10 2010-11
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 9,193,910 9,217,923 8,859,704
Special Education 11-2XX-100-XXX 2,428,135 2,468,030 2,450,018
Bilingual Education 11-240-100-XXX 28,272 30,020 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 169,204 241,283 207,968
School Sponsored Athletics 11-402-100-XXX 516,888 581,217 497,076
Other Instructional Programs 11-4XX-100-XXX 5,000 10,000 10,000
Support Services:
Tuition 11-000-100-XXX 2,905,570 2,910,198 2,741,725
Attendance and Social Work Services 11-000-211-XXX 33,478 35,684 37,773
Health Services 11-000-213-XXX 209,933 224,082 232,871
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 4,657 48,249 47,918
Guidance 11-000-218-XXX 542,501 560,867 558,321
Child Study Teams 11-000-219-XXX 600,116 690,205 674,855
Improvement of Instructional Services 11-000-221-XXX 337,219 338,437 354,428
Educational Media Services - School Library 11-000-222-XXX 477,486 294,697 327,553
Instructional Staff Training Services 11-000-223-XXX 27,836 42,000 42,000
General Administration 11-000-230-XXX 598,745 599,006 608,226
School Administration 11-000-240-XXX 916,903 954,053 965,493
Central Svcs & Admin Info Technology 11-000-25X-XXX 298,293 349,264 287,154
Operation and Maintenance of Plant Services 11-000-26X-XXX 2,524,800 2,570,798 2,541,755
Student Transportation Services 11-000-270-XXX 1,295,841 1,296,753 1,263,383
Personal Services - Employee Benefits 11-XXX-XXX-2XX 3,062,683 3,672,340 4,113,465
Food Services 11-000-310-XXX 141,160 137,150 125,000
Total Support Services Expenditures 13,977,221 14,723,783 14,921,920
TOTAL GENERAL CURRENT EXPENSE 26,348,630 27,302,256 26,994,686
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604 125 125
Equipment 12-XXX-XXX-73X 288,670 326,300 92,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX 25,700 47,819
TOTAL CAPITAL EXPENDITURES 288,670 352,125 139,944
SPECIAL SCHOOLS
Adult Education - Local:
Instruction 13-602-100-XXX 4,660 19,500 19,500
Total Adult Education - Local 4,660 19,500 19,500
TOTAL SPECIAL SCHOOLS 4,660 19,500 19,500
Transfer of Funds to Charter Schools 10-000-100-56X 15,925 29,266
OPERATING BUDGET GRAND TOTAL 26,657,885 27,673,881 27,183,396
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX 193
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX 2,688 2,864 2,435
Nonpublic Auxiliary Services 20-XXX-XXX-XXX 14,930 20,154 17,130
Nonpublic Nursing Services 20-XXX-XXX-XXX 3,628 3,397 2,885
Nonpublic Technology Initiative 20-XXX-XXX-XXX 1,880
Total State Projects 23,126 26,415 22,450
Federal Projects:
Title I 20-XXX-XXX-XXX 206,805 257,098 218,535
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 453,738 457,215 388,635
Other Special Projects 20-XXX-XXX-XXX 167,892 713,567 80,470
Total Federal Projects 828,435 1,427,880 687,640
TOTAL GRANTS AND ENTITLEMENTS 851,754 1,454,295 710,090
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 1,572,132 1,597,015 1,591,945
TOTAL REPAYMENT OF DEBT 1,572,132 1,597,015 1,591,945
Total Expenditures 29,081,771 30,725,191 29,485,431
DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Local Contrib-Transfer to Grants & Entitlements 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 29,081,771 30,725,191 29,485,431
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2008 6/30/2009 6/30/2010 6/30/2011
Unassigned:
General Operating Budget 844,658 651,763 579,985 566,763
Repayment of Debt 467,948 294,973 7,162 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 11,617 11,704 11,829 11,954
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 0 0
Legal Reserve 805,547 795,670 532,959 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 0 0
Restricted for Repayment of Debt 0 0 267,363 267,363
CAPE MAY - LOWER CAPE MAY REGIONAL
Advertised Per Pupil Cost Calculations
2010 - 2011
2007-08 2008-09 2009-10 2009-10 2010-2011
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 12375 13574 13723 14113 13866
Total Classroom Instruction 7797 8407 8443 8643 8456
Classroom-Salaries and Benefits 7311 8028 8092 8286 8110
Classroom-General Supplies and Textbooks 457 365 271 342 266
Classroom-Purchased Services and Other 29 14 80 14 81
Total Support Services 1393 1571 1603 1624 1669
Support Services-Salaries and Benefits 1261 1304 1451 1469 1500
Total Administrative Costs 1197 1260 1263 1340 1327
Administration-Salaries and Benefits 952 955 971 1009 1036
Legal Costs 0 0 13 18 17
Total Operations and Maintenance of Plant 1368 1666 1669 1717 1704
Operations & Maintenance of Plant-Salary & Ben. 672 763 870 829 868
Total Food Services Costs 96 87 82 84 75
Total Extracurricular Costs 416 482 547 587 506
Total Equipment Costs 183 177 209 199 55
Employee Benefits as a % of Salaries 21.6 18.4 21.9 21.4 24.6
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.
CAPE MAY - LOWER CAPE MAY REGIONAL
Unusual Revenues and Appropriations
___________________________________
Line Number Revenue Source or 10-11 Amount Description of circumstances
Approp. Due to
Total Unusual Revenues:
0 Total Unusual Appropriations: 0
CAPE MAY - LOWER CAPE MAY REGIONAL
Shared Services -- Description of Shared Services
_________________________________________________
The Lower Cape May Regional School District is very active in the area
of shared & interlocal services. The following is a representative
listing of current agreements:
Cape May City Elementary School - Child Study Team Supervision
Technology
Web Design
NP Transportation
West Cape May Elementary - Guidance
Lower Township Elementary - Food Service Supervision
Web Design
NP Transportation
The Township of Lower - School Resource Officer
Class II Officer-Security
Public Works
Athletic Fields/Gymnasiums
Public works
CAPE MAY - LOWER CAPE MAY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
CAPE MAY CITY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,066,366 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 2,239,290,369 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.2262 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,481,377 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 2,239,290,369 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.2448 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
CAPE MAY CITY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 5,066,366 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 2,766,766,805 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.1831 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 5,481,377 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 2,766,766,805 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.1981 (L)
CAPE MAY - LOWER CAPE MAY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
LOWER TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,778,674 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 4,709,617,022 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.2289 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,661,607 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 4,709,617,022 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.2476 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
LOWER TWP
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 10,778,674 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 4,313,802,611 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.2499 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 11,661,607 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 4,313,802,611 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.2703 (L)
CAPE MAY - LOWER CAPE MAY REGIONAL
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WEST CAPE MAY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,587,058 (A)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 515,761,134 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.3077 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,717,061 (D)
Estimated Net Taxable Valuation (as of 10/01/2009 ) 515,761,134 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.3329 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WEST CAPE MAY
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 1,587,058 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 489,397,390 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.3243 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 1,717,061 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 489,397,390 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.3509 (L)
CAPE MAY - LOWER CAPE MAY REGIONAL
17. Salaries and Benefits of Certain District Employees
Name Jack Pfizenmayer
Job Title Superintendent
Base Annual Salary 168,131
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 06/01/2006
Ending Date of Contract 05/31/2011
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 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 2,450
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 69,340
Description of:
Buyback of Sick Days 38% of Per Diem after 18 Years
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 137,776
FTE 1.0
Shared with Another District? Y
District Name CAPE MAY CITY
Job Description in other district Supervisor Child Study Team
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
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 2,650
Stipends 1,950
District Contributions above Teacher amount for:
Health Insurance 1,100
Dental Insurance 2,548
Life Insurance 0
Other Insurances 0
Retirement Plans 0
Post-Employment Benefits 27,958
Description of:
Buyback of Sick Days 38% of Per Diem after 18 Years
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 101,132
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2009
Ending Date of Contract 06/30/2010
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 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 1,100
Dental Insurance 2,548
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 Christopher Kobik
Job Title Coordinator/Dir./Mgr./Supvr.
Base Annual Salary 132,560
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 07/01/2007
Ending Date of Contract 06/30/2010
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 2,650
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 1,100
Dental Insurance 2,458
Life Insurance 0
Other Insurances 0
Retirement Plans 10,391
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 60,133
Description of:
Annual Buyback of Sick Days 38% of Per Diem after 18 Years
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 80,665
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 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 6,487
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 79,890
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 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 40,544
Description of:
Buyback of Sick Days 30% of Per Diem after 18 Years
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