04/03/2009 CUMBERLAND - MAURICE RIVER TWP
Advertised Enrollments
ENROLLMENT CATEGORY October 15, 2007 October 15, 2008 October 15, 2009
Actual Actual Estimated
Pupils on Roll Regular Full-Time 354 344 349
Pupils on Roll - Special Full-Time 39 51 50
Private School Placements 1 1 2
Pupils Sent to Other Districts-Reg Prog 146 145 151
Pupils Sent to Other Dists-Spec Ed Prog 39 38 40
Pupils Received 1 2
CUMBERLAND - MAURICE RIVER TWP
Advertised Revenues
Budget Category Account 2007-08 2008-09 2009-10
Actual Revised Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 691,909 724,728
Withdrawal from Maint. Reserve 10-310 9,800
Revenues from Local Sources:
Local Tax Levy 10-1210 2,414,644 2,466,484 2,528,781
Tuition 10-1300 15,900
Transportation Fees from Other LEAs 10-1420-1440 124,467 110,000 95,589
Unrestricted Miscellaneous Revenues 10-1XXX 48,334 30,300 5,300
SUBTOTAL 2,603,345 2,606,784 2,629,670
Revenues from State Sources:
Core Curriculum Standards Aid 10-3111 2,832,789
Transportation Aid 10-3120 346,620
Special Education Aid 10-3130 341,512
Stabilization Aid 10-3171 53,694
Extraordinary Aid 10-3131 17,778 10,560
Consolidated Aid 10-3195 61,788
Additional Formula Aid 10-3196 222,795
Other State Aids 10-3XXX 133,092
Categorical Special Education Aid 10-3132 256,921 264,822
Equalization Aid 10-3176 3,159,495 3,359,980
Categorical Security Aid 10-3177 56,527 82,715
Adjustment Aid 10-3178 630,770 335,389
Categorical Transportation Aid 10-3121 292,135 352,942
SUBTOTAL 4,010,068 4,406,408 4,395,848
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 9,411
SUBTOTAL 9,411
Adjustment for Prior Year Encumbrances 185,763
Actual Revenues (Over)/Under Expenditures -140,011
TOTAL OPERATING BUDGET 6,473,402 7,890,864 7,769,457
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Early Childhood Program Aid 20-3211 219,154
Demonstrably Effective Program Aid 20-3212 139,665
Preschool Education Aid 20-3218 101,480 101,480
Other Restricted Entitlements 20-32XX 57,500
TOTAL REVENUES FROM STATE SOURCES 416,319 101,480 101,480
Revenues from Federal Sources:
Title I 20-4411-4416 67,591 86,212 63,500
I.D.E.A. Part B (Handicapped) 20-4420-4429 130,076 134,140 114,018
Other 20-4XXX 39,294 58,519 27,005
TOTAL REVENUES FROM FEDERAL SOURCES 236,961 278,871 204,523
TOTAL GRANTS AND ENTITLEMENTS 653,280 380,351 306,003
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 21,581
Revenues from Local Sources:
Local Tax Levy 40-1210 105,333 107,833 79,454
Miscellaneous 40-1XXX 8,968
TOTAL REVENUES FROM LOCAL SOURCES 114,301 107,833 79,454
Revenues from State Sources:
Debt Service Aid Type II 40-3160 160,314 146,749 154,547
TOTAL LOCAL REPAYMENT OF DEBT 274,615 254,582 255,582
Actual Revenues (Over)/Under Expenditures -21,581
TOTAL REPAYMENT OF DEBT 253,034 254,582 255,582
TOTAL REVENUES/SOURCES 7,379,716 8,525,797 8,331,042
CUMBERLAND - MAURICE RIVER TWP
Advertised Appropriations
Budget Category Account 2007-08 2008-09 2009-10
Expenditures Rev. Approp. Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX 1,557,951 1,823,758 2,121,550
Special Education 11-2XX-100-XXX 325,840 302,210 287,660
Basic Skills/Remedial 11-230-100-XXX 1,860
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX 29,055 36,800 34,500
Support Services:
Tuition 11-000-100-XXX 1,364,450 1,486,777 1,815,354
Attendance and Social Work Services 11-000-211-XXX 9,785 9,930 10,123
Health Services 11-000-213-XXX 63,752 64,246 65,526
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217 95,297 103,944 103,700
Guidance 11-000-218-XXX 98,339 118,515 66,906
Child Study Teams 11-000-219-XXX 14,781 34,889 38,625
Improvement of Instructional Services 11-000-221-XXX 96,624 113,439 93,504
Educational Media Services - School Library 11-000-222-XXX 7,336 14,365 17,537
Instructional Staff Training Services 11-000-223-XXX 35,416 51,550 48,000
General Administration 11-000-230-XXX 211,137 265,797 212,616
School Administration 11-000-240-XXX 38,588 41,739 57,715
Central Svcs & Admin Info Technology 11-000-25X-XXX 205,372 241,933 218,168
Deposit to Maintenance Reserve 10-606 161,122 194,170
Operation and Maintenance of Plant Services 11-000-26X-XXX 560,942 579,068 264,261
Student Transportation Services 11-000-270-XXX 453,603 625,579 718,224
Deposit to Current Expense Emergency Reserve 10-607 250,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX 1,223,725 1,450,078 1,363,318
Food Services 11-000-310-XXX 25,000 25,000 25,000
Total Support Services Expenditures 4,504,147 5,226,849 5,118,577
TOTAL GENERAL CURRENT EXPENSE 6,418,853 7,800,739 7,756,457
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X 54,549 90,125 13,000
TOTAL CAPITAL EXPENDITURES 54,549 90,125 13,000
OPERATING BUDGET GRAND TOTAL 6,473,402 7,890,864 7,769,457
SPECIAL GRANTS AND ENTITLEMENTS
Instruction 20-218-100-XXX 158,550 79,504 80,565
Preschool Education Aid:
Support Services 20-218-200-XXX 60,604 21,976 20,915
TOTAL PRESCHOOL EDUCATION AID 219,154 101,480 101,480
Demonstrably Effective Program Aid:
Instruction 20-212-100-XXX 139,665
TOTAL DEMONSTRABLY EFFECTIVE PROGRAM AID 139,665
Other State Projects:
Instruction 20-217-100-XXX 46,382
Support Services 20-217-200-XXX 11,118
TOTAL TARA USED TO SUPPORT PROGRAMS 57,500
Total State Projects 416,319 101,480 101,480
Federal Projects:
Title I 20-XXX-XXX-XXX 67,591 86,212 63,500
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX 130,076 134,140 114,018
Other Special Projects 20-XXX-XXX-XXX 39,294 58,519 27,005
Total Federal Projects 236,961 278,871 204,523
TOTAL GRANTS AND ENTITLEMENTS 653,280 380,351 306,003
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX 253,034 254,582 255,582
TOTAL REPAYMENT OF DEBT 253,034 254,582 255,582
Total Expenditures 7,379,716 8,525,797 8,331,042
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
TOTAL EXPENDITURES NET OF TRANSFERS 7,379,716 8,525,797 8,331,042
CUMBERLAND - MAURICE RIVER TWP
Advertised Recapitulation of Balance
Audited Audited Estimated Estimated
Balance Balance Balance Balance
Budget Category 6/30/2007 6/30/2008 6/30/2009 6/30/2010
Unreserved:
General Operating Budget 291,236 543,829 584,112 250,000
Repayment of Debt 0 21,581 21,581 0
Reserved for Specific Purposes:
General Operating Budget:
Capital Reserve 0 0 0 0
Adult Education Programs 0 0 0 0
Maintenance Reserve 0 0 161,122 345,492
Legal Reserve 857,003 811,922 390,616 0
Tuition Reserve 0 0 0 0
Current Expense Emergency Reserve 0 0 250,000 250,000
Reserved for Repayment of Debt 0 0 0 0
CUMBERLAND - MAURICE RIVER TWP
Advertised Per Pupil Cost Calculations
2009 - 2010
2006-07 2007-08 2008-09 2008-09 2009-2010
Actual Actual Original Revised Proposed
Budget Budget Budget
Per Pupil Cost Calculations: (1) (2) (3) (4) (5)
Total Comparative Per Pupil Cost 11121 11952 12789 12955 12159
Total Classroom Instruction 6942 7116 7858 7646 8492
Classroom-Salaries and Benefits 6652 6780 7607 7343 7673
Classroom-General Supplies and Textbooks 245 306 197 239 614
Classroom-Purchased Services and Other 45 30 54 64 205
Total Support Services 1287 1404 1477 1601 1343
Support Services-Salaries and Benefits 1189 1231 1238 1282 1039
Total Administrative Costs 1446 1523 1571 1742 1424
Administration-Salaries and Benefits 1227 1283 1258 1265 1096
Total Operations and Maintenance of Plant 1318 1762 1722 1805 747
Operations & Maintenance of Plant-Salary & Ben. 807 928 914 910 260
Total Food Services Costs 64 63 64 63 63
Total Extracurricular Costs 60 74 94 93 87
Total Equipment Costs 427 138 33 228 33
Employee Benefits as a % of Salaries 35.5 40.0 44.8 44.7 44.0
The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations
are contained in the 2009 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 2008-09 revised appropriations and 2009-10 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 09-10 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
Paper, Medical and Custodial Supplies with Millville School District
Custodial Services with Township
Child Study Team Services with Salem County Special Services School
Transportation Consortium Services
Participate in ACES
Participate in ERATE
Recycling with Cumberland County Improvement Authority (paper products)
Recycling with Township (light tubes and computer parts)
Shared Service Literacy Coach with Lawrence Township School District
Guidance Services with Salem County Special Services School District
CUMBERLAND - MAURICE RIVER TWP
22a. Estimated Tax Rate Information
______________________________
A. Estimated 09-10 School Tax Rate
__________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,528,781 (A)
Estimated Net Taxable Valuation (as of 01/10/2009 ) 146,531,060 (B)
Estimated 09-10 General Fund School Tax Rate=(A)/(B)X100 1.7258 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,608,235 (D)
Estimated Net Taxable Valuation (as of 01/10/2009 ) 146,531,060 (E)
Estimated 09-10 Total School Tax Rate=(D)/(E)X100 1.7800 (F)
B. Estimated 09-10 Equalized School Tax Rate
____________________________________________
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy 2,528,781 (G)
Estimated Equalized Valuation (as of 03/05/2009 ) 612,587 (H)
Estimated 09-10 Equalized General Fund School
Tax Rate=(G)/(H)X100 412.8036 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy 2,608,235 (J)
Estimated Equalized Valuation (as of 03/05/2009 ) 612,587 (K)
Estimated 09-10 Equalized Total School
Tax Rate=(J)/(K)X100 425.7738 (L)
CUMBERLAND - MAURICE RIVER TWP
17. Salaries and Benefits of Certain District Employees
Name John Saporito
Job Title Superintendent
Principal
Base Annual Salary 130,328
FTE 1
Shared with Another District? 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 15,000.00
Buyback of Personal Days upon retirement, death or disability.
Other Post-Emp. Benefits
Other Post-Emp. Benefits Upon termination, severance pay will
Other Post-Emp. Benefits equal 1.5 times the salary of CSA
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
Base Annual Salary 84,681
FTE 1
Shared with Another District? 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 retirment, 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 William Hayes
Job Title Other
Base Annual Salary 70,854
FTE 1
Shared with Another District? N
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 15
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 Cynthia D'Emillio
Job Title Other
Base Annual Salary 73,085
FTE 1
Shared with Another District? N
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 15
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 Linda Johnson
Job Title Other
Base Annual Salary 75,791
FTE 1
Shared with Another District? N
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 15
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 Other
Base Annual Salary 75,791
FTE 1
Shared with Another District? N
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 15
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 Debbie Marcus
Job Title Other
Base Annual Salary 73,050
FTE 1
Shared with Another District? N
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 15
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 Diane Norris
Job Title Other
Base Annual Salary 72,563
FTE 1
Shared with Another District? N
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 15
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 Other
Base Annual Salary 79,279
FTE 1
Shared with Another District? N
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 15
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