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04/01/2010 CUMBERLAND - MAURICE RIVER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2008 October 15, 2009 October 15, 2010
Actual Actual Estimated
Pupils on Roll Regular Full-Time 344 339 344
Pupils on Roll - Special Full-Time 51 50 50
Private School Placements 1 1 1
Pupils Sent to Other Districts-Reg Prog 145 143 142
Pupils Sent to Other Dists-Spec Ed Prog 38 33 40
Pupils Received 2 1
CUMBERLAND - MAURICE RIVER TWP
Advertised Revenues
Budget Category Account 2008-09 2009-10 2010-11
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 724,728 561,906
Withdrawal from Maint. Reserve 10-310 354,970 194,492
Revenues from Local Sources:
Local Tax Levy 10-1210 2,466,484 2,528,781 2,528,781
Tuition 10-1300 49,424
Transportation Fees from Other LEAs 10-1420-1440 164,912 95,589 172,000
Unrestricted Miscellaneous Revenues 10-1XXX 13,530 5,300 5,300
SUBTOTAL 2,694,350 2,629,670 2,706,081
Revenues from State Sources:
Extraordinary Aid 10-3131 28,584
Other State Aids 10-3XXX 7,175 6,500
Categorical Special Education Aid 10-3132 256,921 264,822 261,512
Equalization Aid 10-3176 3,134,799 2,750,325 3,531,992
Categorical Security Aid 10-3177 56,527 82,715 89,425
Adjustment Aid 10-3178 612,746 335,389
Categorical Transportation Aid 10-3121 292,135 352,942 124,912
SUBTOTAL 4,388,887 3,792,693 4,007,841
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 9,411
Equalization Aid - ARRA ESF 16-4520 586,934
Equalization Aid - ARRA GSF 17-4521 22,721
SUBTOTAL 619,066
Adjustment for Prior Year Encumbrances 219,884
Actual Revenues (Over)/Under Expenditures -418,649
TOTAL OPERATING BUDGET 6,664,588 8,341,011 7,470,320
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Preschool Education Aid 20-3218 101,480 100,309
Other Restricted Entitlements 20-32XX 101,480
TOTAL REVENUES FROM STATE SOURCES 101,480 101,480 100,309
Revenues from Federal Sources:
Title I 20-4411-4416 86,212 115,393 71,771
Title II 20-4451-4455 29,156
I.D.E.A. Part B (Handicapped) 20-4420-4429 134,140 262,025 112,389
Other 20-4XXX 58,158 54,798 65,789
TOTAL REVENUES FROM FEDERAL SOURCES 278,510 432,216 279,105
TOTAL GRANTS AND ENTITLEMENTS 379,990 533,696 379,414
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 21,581
Revenues from Local Sources:
Local Tax Levy 40-1210 107,833 79,454 91,535
TOTAL REVENUES FROM LOCAL SOURCES 107,833 79,454 91,535
Revenues from State Sources:
Debt Service Aid Type II 40-3160 146,749 154,547 86,878
TOTAL LOCAL REPAYMENT OF DEBT 254,582 255,582 178,413
TOTAL REPAYMENT OF DEBT 254,582 255,582 178,413
TOTAL REVENUES/SOURCES 7,299,160 9,130,289 8,028,147
CUMBERLAND - MAURICE RIVER TWP
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 1,887,427 2,149,768 1,888,102
Special Education 11-2XX-100-XXX 312,532 287,660 271,070
Basic Skills/Remedial 11-230-100-XXX 9,510
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 10,504 44,500 8,700
Support Services:
Tuition 11-000-100-XXX 1,455,397 1,815,354 2,041,704
Attendance and Social Work Services 11-000-211-XXX 9,930 18,982 18,000
Health Services 11-000-213-XXX 68,274 65,763 68,100
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 106,365 103,700 87,150
Guidance 11-000-218-XXX 57,008 66,906 59,548
Child Study Teams 11-000-219-XXX 3,523 49,875 17,923
Improvement of Instructional Services 11-000-221-XXX 92,497 93,504 72,181
Educational Media Services - School Library 11-000-222-XXX 9,271 19,572 15,271
Instructional Staff Training Services 11-000-223-XXX 38,636 51,254 28,000
General Administration 11-000-230-XXX 183,034 237,275 192,593
School Administration 11-000-240-XXX 35,174 64,184 79,995
Central Svcs & Admin Info Technology 11-000-25X-XXX 205,758 249,193 238,013
Deposit to Maintenance Reserve 10-606 194,170
Operation and Maintenance of Plant Services 11-000-26X-XXX 485,532 517,958 493,781
Student Transportation Services 11-000-270-XXX 459,348 722,284 489,408
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,132,743 1,435,354 1,380,781
Food Services 11-000-310-XXX 25,000 25,000 20,000
Total Support Services Expenditures 4,367,490 5,536,158 5,302,448
TOTAL GENERAL CURRENT EXPENSE 6,587,463 8,212,256 7,470,320
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 77,125 128,755
TOTAL CAPITAL EXPENDITURES 77,125 128,755
OPERATING BUDGET GRAND TOTAL 6,664,588 8,341,011 7,470,320
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-218-100-XXX 80,565 88,396
Preschool Education Aid:
Support Services 20-218-200-XXX 20,915 11,913
TOTAL PRESCHOOL EDUCATION AID 101,480 100,309
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX 101,480
Total State Projects 101,480 101,480 100,309
Federal Projects:
Title I 20-XXX-XXX-XXX 86,212 115,393 71,771
Title II 20-XXX-XXX-XXX 29,156
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 134,140 262,025 112,389
Other Special Projects 20-XXX-XXX-XXX 58,158 54,798 65,789
Total Federal Projects 278,510 432,216 279,105
TOTAL GRANTS AND ENTITLEMENTS 379,990 533,696 379,414
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 254,582 255,582 178,413
TOTAL REPAYMENT OF DEBT 254,582 255,582 178,413
Total Expenditures 7,299,160 9,130,289 8,028,147
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 7,299,160 9,130,289 8,028,147
CUMBERLAND - MAURICE RIVER TWP
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 543,829 606,311 673,846 250,000
Repayment of Debt 21,581 21,581 0 0
Restricted for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 355,292 194,492 0
Legal Reserve 811,922 528,676 138,060 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 250,000 250,000 250,000
Restricted for Repayment of Debt 0 0 0 0
CUMBERLAND - MAURICE RIVER TWP
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 11952 11192 12159 13633 12076
Total Classroom Instruction 7116 7080 8492 8721 7701
Classroom-Salaries and Benefits 6780 6878 7673 7733 7028
Classroom-General Supplies and Textbooks 306 157 614 775 536
Classroom-Purchased Services and Other 30 44 205 214 136
Total Support Services 1404 1175 1343 1438 1119
Support Services-Salaries and Benefits 1231 972 1039 1048 726
Total Administrative Costs 1523 1304 1424 1621 1621
Administration-Salaries and Benefits 1283 1074 1096 1127 1314
Legal Costs 0 0 15 15 15
Total Operations and Maintenance of Plant 1762 1544 747 1670 1559
Operations & Maintenance of Plant-Salary & Ben. 928 817 260 770 748
Total Food Services Costs 63 63 63 64 51
Total Extracurricular Costs 74 26 87 115 22
Total Equipment Costs 138 194 33 331 0
Employee Benefits as a % of Salaries 40.0 35.7 44.0 45.4 46.7
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.
CUMBERLAND - MAURICE RIVER TWP
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
CUMBERLAND - MAURICE RIVER TWP
Shared Services -- Description of Shared Services
_________________________________________________
T1 WATER TREATMENT WITH TOWNSHIP
SNOW REMOVAL WITH TOWNSHIP
TRASH REMOVAL WITH TOWNSHIP
COMPUTER PARTS AND LIGHT TUBE RECYCLING WITH TOWNSHIP
PAPER, MEDICAL AND CUSTODIAL SUPPLIES WITH MILLVILLE SCHOOL DISTRICT
CUSTODIAL SERVICES WITH TOWNSHIP
CHILD STUDY TEAM SERVICES WITH SALEM COUNTY SPECIAL SERVICES SCHOOL
GUIDANCE SERVICES WITH SALEM COUNTY SPECIAL SERVICES SCHOOL
TRANSPORTATION CONSORTIUM SERVICES
PARTICIPATE IN ACES
PARTICIPATE IN ERATE
RECYCLING WITH CUMBERLAND COUNTY IMPROVEMENT AUTHORITY (PAPER)
WILL BEGIN TO DO A SUPERINTENDENT SHARED SERVICE 7/1/2010
WILL BEGIN TO DO SHARED SPEECH SERVICES WITH SALEM COUNTY SPECIAL SERVICE
SCHOOL DISTRICT 7/1/2010
CUMBERLAND - MAURICE RIVER TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 10-11 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,528,781 (A)
Estimated Net Taxable Valuation (as of 02/17/2010 ) 302,578,980 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)X100 0.8357 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,620,316 (D)
Estimated Net Taxable Valuation (as of 02/17/2010 ) 302,578,980 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)X100 0.8660 (F)
B. Estimated 10-11 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,528,781 (G)
Estimated Equalized Valuation (as of 10/01/2009 ) 302,643,741 (H)
Estimated 10-11 Equalized General Fund School
Tax Rate=(G)/(H)X100 0.8356 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,620,316 (J)
Estimated Equalized Valuation (as of 10/01/2009 ) 302,643,741 (K)
Estimated 10-11 Equalized Total School
Tax Rate=(J)/(K)X100 0.8658 (L)
CUMBERLAND - MAURICE RIVER TWP
17. Salaries and Benefits of Certain District Employees
Name JOHN SAPORITO
Job Title Superintendent
PRINCIPAL
Base Annual Salary 131,905
FTE 1.0
Shared with Another District? Y
District Name COMMERCIAL TWP
Job Description in other district Superintendent
Member of Collective Bargaining ? N
Contract Terms:
Beginning Date of Contract 06/17/2008
Ending Date of Contract 06/17/2013
Annual Work Days 246
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 4
Annual Consulting Days 0
Other Non-working days 5
Description-Other Non-working Days BEREAVEMENT LEAVE
Benefits:
Allowances 1,200
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 15,000
Description of:
Buyback of Sick Days 50% OF ACCUMULATED SICK & PERS. LEAVE
Buyback of Vac. Days AT PER DIEM RATE CAPPED AT $15,000.
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
CUMBERLAND - MAURICE RIVER TWP
17. Salaries and Benefits of Certain District Employees
Name PATRICIA POWELL
Job Title Business Administrator
BOARD SECRETARY
Base Annual Salary 88,492
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 246
Annual Vacation Days 20
Annual Sick Days 15
Annual Personal Days 5
Annual Consulting Days 0
Other Non-working days 5
Description-Other Non-working Days BEREAVEMENT LEAVE
Benefits:
Allowances 0
Bonuses 0
Stipends 0
District Contributions above Teacher amount for:
Health Insurance 0
Dental Insurance 0
Life Insurance 0
Other Insurances 900
Retirement Plans 0
Post-Employment Benefits 0
Description of:
Buyback of Sick Days 50% OF ACCUMULATED SICK LEAVE AT PER
Buyback of Vac. Days DIEM RATE UPON RETIREMENT, DEATH, DIS.
Buyback of Personal Days 50% OF UNUSED PERSONAL LEAVE AT PER
Other Post-Emp. Benefits DIEM RATE UPON RETIREMENT, DEATH, DIS.
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
CUMBERLAND - MAURICE RIVER TWP
17. Salaries and Benefits of Certain District Employees
Name LINDA JOHNSON
Job Title Teacher
*Base Annual Salary 75,791
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? Y
Contract Terms:
Beginning Date of Contract 07/01/2005
Ending Date of Contract 06/30/2008
Annual Work Days 180
Annual Vacation Days 0
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 5
Description-Other Non-working Days BEREAVEMENT LEAVE
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 10,800
Description of:
Buyback of Sick Days UPON RETIREMENT - TEACHER CONTRACT
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
CUMBERLAND - MAURICE RIVER TWP
17. Salaries and Benefits of Certain District Employees
Name RENEE CORNISH
Job Title Teacher
*Base Annual Salary 75,791
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? Y
Contract Terms:
Beginning Date of Contract 07/01/2005
Ending Date of Contract 06/30/2008
Annual Work Days 180
Annual Vacation Days 0
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 5
Description-Other Non-working Days BEREAVEMENT LEAVE
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 10,800
Description of:
Buyback of Sick Days UPON RETIREMENT - TEACHER CONTRACT
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
CUMBERLAND - MAURICE RIVER TWP
17. Salaries and Benefits of Certain District Employees
Name ROBERT JOHNSON
Job Title Teacher
*Base Annual Salary 79,279
FTE 1.0
Shared with Another District? N
Member of Collective Bargaining ? Y
Contract Terms:
Beginning Date of Contract 07/01/2005
Ending Date of Contract 06/30/2008
Annual Work Days 180
Annual Vacation Days 0
Annual Sick Days 12
Annual Personal Days 3
Annual Consulting Days 0
Other Non-working days 5
Description-Other Non-working Days BEREAVEMENT LEAVE
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 10,800
Description of:
Buyback of Sick Days UPON RETIREMENT - TEACHER CONTRACT
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
* Base salary includes longevity. (revised 4/15/10)
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