County budget brief

Cape May County district budgets

Cape May County has 19 latest-year UFB district rows, $325.1M in proposed operating budgets, and 11,449 UFB on-roll students. The county average NJDOE comparative cost is $30,573, with a range of $17,300 to $62,303. The operating-revenue model is mostly local.

NJDOE User-Friendly Budgets, 2025-26 latest year. Real movement is converted to 2025 dollars with CPI-U. How this budget data works

19UFB district rows

$325.1Mproposed operating budgets

11,449UFB on-roll students

$30,573mean NJDOE comparative cost

77% / 13%local / state operating revenue

What stands out

Cost rangeCape May Co Special Serv has the county's highest published comparative cost at $62,303.

Real movementWildwood Crest Boro has the largest first-to-latest real comparative-cost movement at +$12,903.

Current proposalLatest-file proposed operating budgets change +$5.7M versus revised/current rows; Cape May Point has the strongest proposal signal (Fund-balance proposal shift, operating +$38,024).

Funding modelOperating revenue is 77% local, 13% state, with <1% of operating scale in charter/Renaissance transfers countywide.

Reader routeUse this county page to choose a district report, then check peer evidence, proposal movement, inflation-adjusted movement, categories, student denominators, and side-file rows before making a budget claim.

Cross-slice routeCounty rank is the first peer frame; model, comparison, and category pages show whether the same district is unusual for a fairer budget slice.

County story angles

These angles group the strongest generated district first-read leads inside Cape May County. They are meant to turn the county brief from a rank list into local assignments: what looks reportable, which district reports carry the proof, which records to pull next, and which shortcut to block.

Story angle	Local signal	District proof	Reporting path	Block before writing	Open next
One-time supportIs the budget using fund balance, reserve, or carryover support that needs a recurrence check?	2 of 19 county district rows have this as the first-read lane.Primary route: Test one-time support: Is the budget leaning on fund balance, reserve withdrawals, or carryover that must be checked for recurrence?	Cape May CityFund-balance, reserve, and carryover source rows total $1.6M, 30% of proposed operating-budget scale.largest named row is Budgeted fund balance at $1.5M.West WildwoodFund-balance, reserve, and carryover source rows total $511,409, 33% of proposed operating-budget scale.largest named row is Budgeted fund balance at $511,409.	Frame Budgeted fund-balance, reserve-withdrawal, and carryover source rows scaled to proposed operating budget.Pull Fund-balance appropriation notes, reserve withdrawal rows, board minutes, and audit or ACFR schedules.Check whether the source recurs, replaces aid or levy, bridges a one-year plan, or draws restricted reserves.	Do not call planned source rows audited cash stress or recurring operating revenue.	One-time brief Source map District index
Cost positionWhy does this district sit high on the published comparative-cost line?	5 of 19 county district rows have this as the first-read lane.Primary route: Compare cost position: Is the district expensive, or just in a high-cost peer group?	Cape May Co Special ServPublished comparative cost is $62,303.rank #6 statewide and #1 inside Cape May County.real comparative-cost movement is -$8,387.North Wildwood CityPublished comparative cost is $55,374.rank #7 statewide and #2 inside Cape May County.real comparative-cost movement is +$10,767.	Frame County, cost band, budget model, service load, and named local peers; use NJDOE's published comparative-cost line.Pull Budget presentation, adopted budget book, staffing/program notes, and local peer reports.Check whether county, scale, grade span, placements, transfers, or side files explain the rank.	Do not turn comparative cost into waste, quality, or adequacy by itself.	Cost brief Comparison atlas District index
Current proposal changeWhat does the latest proposed budget column change right now?	1 county district row out of 19 has this as the first-read lane.Primary route: Read the current proposal: What changes now in the proposed column before the long-run trend is interpreted?	Cape May PointOperating budget changes +$38,024.published comparative-cost row changes n/a.largest revenue driver is Fund balance (+$37,978).largest use driver is General current (+$38,024).	Frame Latest UFB revised/current column versus proposed column in nominal budget-year dollars.Pull Proposed budget, revised/current column support, adoption minutes, budget hearing deck, and district FAQ.Check what is recurring, one-time, grant-funded, enrollment-driven, negotiated, or reclassified.	Do not treat nominal proposal movement as an audited result or inflation-adjusted trend.	Proposal brief Reporting leads District index
Outside-operating familyAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	5 of 19 county district rows have this as the first-read lane.Primary route: Separate outside-operating money: Is the story about grants, special revenue, capital, facilities, or debt rather than recurring operating spending?	Lower Cape May RegionalCapital, facilities, and debt: Capital, facilities, and debt changes -$6.7M in the latest file.State aid moved -$6.6M since 2019-20.Preschool sits -21 pts vs county average.West Cape May BoroSpecial revenue funds: Special revenue funds moved +$420,483 since 2019-20.Transfers and tuition sits -25 pts vs county average.Federal grants changes -$130,176 in the latest file.	Frame Special-revenue, capital, facilities, and debt families scaled against operating budget only as context.Pull Grant schedules, capital/debt schedules, line-item budget, source-row proof sections, and project or bond records.Check whether the signal belongs to grants, capital, facilities, or debt before reading it as recurring operating spending.	Do not add outside-operating source-family rows into one operating total or treat them as ordinary classroom spending.	Outside-operating brief Category atlas Source map
Operating funding familyWhich aid lines explain dependence on state funding or first-to-latest movement?	4 of 19 county district rows have this as the first-read lane.Primary route: Follow operating funding: Did the budget move toward local levy, state aid, federal revenue, or fund balance?	Lower TwpState aid: State aid moved -$5.5M since 2019-20.Transfers and tuition sits -26 pts vs county average.Capital, facilities, and debt changes -$1.4M in the latest file.Wildwood CityState aid: State aid moved -$4.8M since 2019-20.Special revenue funds changes -$4.2M in the latest file.Transfers and tuition sits -16 pts vs county average.	Frame Operating revenue source-family scale, local peer gaps, CPI-U real movement, and latest proposal movement; keep General Fund basis visible.Pull State-aid notices, levy worksheet, fund-balance notes, source-row proof sections, and tax-impact materials.Check whether the source-family signal is a current revenue scale issue, a peer gap, a real movement, or a proposal-column move.	Do not read General Fund operating source rows as all-funds revenue, taxpayer burden, or proof of cause without local records.	Funding brief Source map Category atlas
Student/service familyDo charter/Renaissance transfers, tuition, or purchased placements change the budget story?	1 county district row out of 19 has this as the first-read lane.Primary route: Check students and service load: Is a per-student comparison really about denominator, placements, or student need?	Sea Isle CityTransfers and tuition: Transfers and tuition sits +33 pts vs county average.Fund balance and reserves changes +$176,091 in the latest file.Local taxes and local sources represents 82% of operating scale.	Frame Transfers, tuition, preschool, special-education, and support families beside UFB service-load and denominator context.Pull Tuition and placement schedules, preschool aid records, service-load rows, contracts, and source-row proof sections.Check whether transfers, tuition, preschool, or special-education/support rows explain the comparison frame.	Do not treat source-family rows as audited service counts, quality, adequacy, or a complete program ledger.	Student-load brief Category atlas District index

County category and source-family leads

This table localizes the category story. It groups district source-family signals by county so a reader can see which budget families recur across local districts, which examples carry the proof, and whether the signal is current scale, county peer gap, inflation-adjusted movement, or latest proposal movement.

Budget family	County signal	District proof	Why it matters	Block before writing	Open next
Local taxes and local sourcesHow much of the budget story is local levy, tuition, fees, or miscellaneous local revenue?	17 county district rows have generated source-family signals.real movement (1); proposal move (1); current scale (15)	Cape May Co Special ServLocal taxes and local sources moved +$3.3M since 2019-20 · Real movementWest WildwoodLocal taxes and local sources changes +$103,446 in the latest file · Proposal moveCape May Co VocationalLocal taxes and local sources represents 99% of operating scale · Current scale	Use this family to move from a broad county read to named source-row proof before writing from totals.Mostly revenue-file rows. Tax levy is merged across label variants where the source changed names.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Current proposal Real movement Source map
State aidWhich aid lines explain dependence on state funding or first-to-latest movement?	8 county district rows have generated source-family signals.real movement (5); peer gap (1); current scale (2)	Lower Cape May RegionalState aid moved -$6.6M since 2019-20 · Real movementUpper TwpState aid moved -$6.0M since 2019-20 · Real movementLower TwpState aid moved -$5.5M since 2019-20 · Real movement	Use this family to move from a broad county read to named source-row proof before writing from totals.Includes aid rows other than preschool-specific rows, which are separated because they often move as a program block.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Funding/tax brief Category atlas Comparison atlas Real movement Source map
Capital, facilities, and debtAre capital projects, facilities acquisition, reserve withdrawals, or debt-service rows distorting all-funds comparisons?	7 county district rows have generated source-family signals.proposal move (6); real movement (1)	Lower Cape May RegionalCapital, facilities, and debt changes -$6.7M in the latest file · Proposal moveUpper TwpCapital, facilities, and debt changes +$3.2M in the latest file · Proposal moveCape May CityCapital, facilities, and debt changes -$2.1M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Capital and debt rows use operating budget only as a common scale reference.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Real movement Source map
PreschoolIs preschool aid, carryover, instruction, or support service scale material?	7 county district rows have generated source-family signals.real movement (2); peer gap (5)	Cape May CityPreschool moved +$2.1M since 2019-20 · Real movementWildwood Crest BoroPreschool moved -$1.3M since 2019-20 · Real movementAvalon BoroPreschool sits -21 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Preschool rows can appear in revenue and appropriation files and can be outside ordinary K-12 comparisons.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Students brief Category atlas Comparison atlas Real movement Source map
Special revenue fundsHow large are grant-funded or otherwise outside-operating programs relative to operating budgets?	5 county district rows have generated source-family signals.proposal move (3); real movement (2)	Middle TwpSpecial revenue funds moved +$5.6M since 2019-20 · Real movementWildwood CitySpecial revenue funds changes -$4.2M in the latest file · Proposal moveCape May Co VocationalSpecial revenue funds changes -$1.4M in the latest file · Proposal move	Use this family to move from a broad county read to named source-row proof before writing from totals.Special-revenue totals are outside-operating scale signals and should not be added to General Fund operating rows.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Outside-operating brief Category atlas Current proposal Real movement Source map
Transfers and tuitionDo charter/Renaissance transfers, tuition, or purchased placements change the budget story?	8 county district rows have generated source-family signals.peer gap (6); current scale (2)	Sea Isle CityTransfers and tuition sits +33 pts vs county average · Peer gapCape May PointTransfers and tuition sits +33 pts vs county average · Peer gapLower TwpTransfers and tuition sits -26 pts vs county average · Peer gap	Use this family to move from a broad county read to named source-row proof before writing from totals.Transfer and tuition rows often identify the districts where money leaves the district-run setting.	Do not add source-family rows into one total or treat a family signal as cause, waste, adequacy, or recurring spending without local records.	Students brief Category atlas Comparison atlas Source map

County story map

This map keeps the county peer frame from collapsing into one rank. Each row names the county-level read, the districts to open first, the reporting check that should follow, and the shortcut to block before writing from the numbers.

Story lane	County read	District examples	Reporting check	Block before writing	Open next
Cost spreadWhich local comparison frame should lead?	Cape May ranges from $17,300 to $62,303 on NJDOE comparative cost, a $45,003 spread around a $30,573 county mean.	Cape May Co Special Serv$62,303 · highest county costMiddle Twp$17,300 · lowest county cost	Ask whether county peers, funding model, scale, cost band, placements, or side-file rows make the comparison fair.	Do not treat a county rank as quality or recompute comparative cost from operating budget divided by enrollment.	Cost brief Comparison atlas District leads
Proposal watchWhat changes in the current proposed column?	19 county rows have latest-file proposal comparisons; proposed operating budgets change +$5.7M versus revised/current rows.	Cape May Point+$38,024 · Fund-balance proposal shiftLower Cape May Regional-$3.2M · Capital outlay	Pull the proposed budget, hearing deck, adoption minutes, and named source rows before calling the change recurring.	Proposal movement is nominal latest-file planning movement, not audited spending and not CPI-adjusted trend.	Proposal brief Proposal table Source rows
Funding and tax pressureWho pays, and does the tax basis change the read?	Operating revenue is 77% local and 13% state; weighted tax levy per UFB on-roll is $18,121.	North Wildwood City$48,842 · highest tax levy per UFB on-rollStone Harbor Boro96% · highest local operating shareWoodbine Boro67% · highest state operating share	Separate levy per planning student, estimated rate, taxable value, equalized value, and municipal or regional slices.	Operating revenue mix is not all-funds revenue, audited revenue, or a household tax-bill claim.	Funding Tax burden Model atlas
Category structureWhich spending or revenue family makes the county concrete?	Countywide high-level transfer share is <1%; school-based budgeting share is 0%; outside-operating scale should be checked separately from recurring operating budget.	West Wildwood4% · largest charter/Renaissance transfer shareNo matching rowNot available in the latest UFB load.Cape May City19% · largest special-revenue or debt-service scale	Use category families and named source rows to explain the structure, then keep operating, grants, capital, and debt separate.	High-level use rows, source families, and raw UFB rows can overlap and should not be added into one schedule.	Category atlas Outside-operating Source rows
Real movementDid the county story change after inflation?	The county mean latest-year comparative cost is $30,573; the largest positive district movement is +$12,903 and the largest decline is -$8,387.	Wildwood Crest Boro+$12,903 · largest first-to-latest real cost increaseCape May Co Special Serv-$8,387 · largest first-to-latest real cost decline	Pair real comparative-cost movement with operating-budget movement, UFB on-roll, source-family movement, and proposal timing.	Do not collapse first-to-latest CPI-adjusted movement and latest-file proposal movement into one trend claim.	Real-movement brief Statewide trend Storylines
Students and service loadIs the cost story a denominator or placement story?	UFB planning enrollment totals 11,449; sent-placement and special-education planning-row scales can change a per-student read.	Upper Twp40% · largest sent-placement shareCape May Co Special Serv101% · largest special-education planning-row scale	Put UFB planning on-roll, fall enrollment, special education, sent placements, received students, and student need in view.	UFB on-roll is a planning denominator; it is not fall enrollment and should not silently replace it.	Students brief Measure guide District leads
One-time supportIs the operating budget leaning on nonrecurring sources?	12 county districts meet the material fund-balance, reserve, or carryover source-row screen, totaling $24.0M.	West Wildwood33% · largest one-time source share	Compare planned support with proposal movement, recap balance/reserve rows, board materials, and audit context.	Planned fund-balance, reserve, or carryover rows are not audited cash stress, surplus, or recurring revenue by themselves.	One-time support Side files Reporting leads
Side-file explanationsWhich context rows could change the story?	Tax, recap, unusual-item, shared-service, school-resource, and listed administrative-salary side files can identify the records and interviews to pull next.	Lower Cape May Regional50 · most indexed side-file rowsDennis Twp$13.1M · largest unusual-item amount	Use side files to identify the local records, contracts, tax documents, staffing context, or interviews that have to follow UFB.	Side-file rows are sparse context, not audited fiscal schedules, complete payroll, audited savings, or causal proof.	Side-file brief Story desk Source map

Reader routes for this county

Reader question	County signal	Start with	Open next	Keep the claim honest
Cost positionIs the district expensive, or expensive for this peer set?	Cape May ranges from $17,300 to $62,303 on NJDOE comparative cost per pupil.	Cape May Co Special Serv$62,303 · highest county cost Middle Twp$17,300 · lowest county cost	Cost brief Comparison atlas District leads	Use county rank before statewide rank; comparative cost is NJDOE's published line, not spending divided by enrollment.
Real movementDid anything change after inflation?	The county average latest-year comparative cost is $30,573; district movement should be checked in 2025 dollars.	Wildwood Crest Boro+$12,903 · largest first-to-latest real cost movement	Real-movement brief Statewide trend Storylines	Real movement is a reporting screen across loaded UFB years; latest proposal changes are nominal and answer a different question.
Current proposalWhat does the proposed column change now?	19 county rows have latest-file proposal comparisons; proposed operating budgets change +$5.7M versus revised/current budget rows.	Cape May Point+$38,024 · Fund-balance proposal shift Lower Cape May Regional-$3.2M · Capital outlay	Proposal brief Proposal table Source rows	Proposal rows are nominal latest-file planning changes, not audited spending and not inflation-adjusted multi-year trend.
Funding modelWho pays, and did that model shift?	Operating revenue is 77% local and 13% state on an operating-budget-weighted basis.	Stone Harbor Boro96% · highest local operating share Woodbine Boro67% · highest state operating share	Funding Tax burden Model atlas	Revenue mix is General Fund operating revenue, not all-funds revenue; tax rates and tax base need the district side-file context.
Spending structureWhich category makes the budget look different?	Countywide high-level transfer share is <1%; school-based budgeting share is 0%.	West Wildwood4% · largest charter/Renaissance transfer share	Category atlas Category brief Line rows	High-level use rows and lower-level source rows can overlap. Use them as category signals before reading source tables.
Students and side filesIs the cost story really a denominator or context story?	UFB planning enrollment totals 11,449; placement and side-file rows can change per-student interpretation.	Upper Twp40% · largest sent-placement share Lower Cape May Regional50 · most indexed side-file rows	Students brief Side-file brief Measure guide	UFB on-roll is a planning denominator. Side files are context, not audited spending totals or complete payroll.
Comparison slicesIs county rank the fair comparison, or only the first one?	Generated county tags include Side-file context (16), Locally funded (13), One-time support (12).	Cape May Co Special Serv$62,303 · Side-file context comparison example	Comparison atlas Model atlas Story desk	Generated tags overlap and point to reporting frames; they are not ratings, causes, or proof that one district is a true peer for every claim.

District comparison

This table keeps the county peer frame visible before opening a full district budget report. Rows are latest-year UFB rows; links open full district budget reports where the UFB row matches a published district profile.

District	Cost	Real movement	Funding	Spending structure	Students and side files
Cape May Co Special ServHigh comparative cost, Locally funded, Side-file context	$62,303#1 county · #6 NJ	-$8,387-12% since first loaded cost row	93% local / n/a statetax levy per UFB on-roll $16,948	General currenttransfers 0%; school-based n/a; special revenue scale <1%	UFB on-roll 244sent placements 0%; special education 101%; side rows 23
North Wildwood CityHigh comparative cost, Rising real cost, Locally funded, High tax effort, Placement load, One-time support, Side-file context	$55,374#2 county · #7 NJ	+$10,76724% since first loaded cost row	84% local / 3% statetax levy per UFB on-roll $48,842	General currenttransfers 0%; school-based n/a; special revenue scale 7%	UFB on-roll 153sent placements 24%; special education 22%; side rows 26
Wildwood Crest BoroHigh comparative cost, Rising real cost, Locally funded, High tax effort, Placement load, One-time support, Side-file context	$46,959#3 county · #10 NJ	+$12,90338% since first loaded cost row	81% local / 6% statetax levy per UFB on-roll $46,194	General currenttransfers 0%; school-based n/a; special revenue scale 5%	UFB on-roll 196sent placements 23%; special education 15%; side rows 24
Avalon BoroHigh comparative cost, Locally funded, High tax effort, Placement load, Side-file context	$34,071#4 county · #22 NJ	-$5,579-14% since first loaded cost row	91% local / 2% statetax levy per UFB on-roll $32,031	General currenttransfers 0%; school-based n/a; special revenue scale <1%	UFB on-roll 100sent placements 23%; special education 2%; side rows 26
Cape May CityHigh comparative cost, One-time support, Outside-operating scale, Side-file context	$32,053#5 county · #38 NJ	+$3,01310% since first loaded cost row	37% local / 22% statetax levy per UFB on-roll $11,752	General currenttransfers 0%; school-based n/a; special revenue scale 19%	UFB on-roll 167sent placements 4%; special education 5%; side rows 34
Stone Harbor BoroHigh comparative cost, Locally funded, High tax effort, Placement load, Side-file context	$30,872#6 county · #43 NJ	-$387-1% since first loaded cost row	96% local / 2% statetax levy per UFB on-roll $30,325	General currenttransfers 0%; school-based n/a; special revenue scale <1%	UFB on-roll 89sent placements 26%; special education 0%; side rows 27
West Cape May BoroRising real cost, Placement load, One-time support, Side-file context	$28,780#7 county · #58 NJ	+$8,36641% since first loaded cost row	56% local / 33% statetax levy per UFB on-roll $18,312	General currenttransfers 0%; school-based n/a; special revenue scale 10%	UFB on-roll 76sent placements 25%; special education 12%; side rows 27
Ocean CityLocally funded, One-time support, Outside-operating scale, Side-file context	$26,993#8 county · #82 NJ	+$3,79116% since first loaded cost row	76% local / 10% statetax levy per UFB on-roll $15,634	General currenttransfers 0%; school-based n/a; special revenue scale 4%	UFB on-roll 1,684sent placements <1%; special education 8%; side rows 42
Wildwood CityLocally funded, Placement load, One-time support, Side-file context	$25,760#9 county · #112 NJ	+$1,2345% since first loaded cost row	83% local / 6% statetax levy per UFB on-roll $20,721	General currenttransfers 0%; school-based n/a; special revenue scale 14%	UFB on-roll 745sent placements 7%; special education 19%; side rows 28
Cape May Co VocationalLocally funded, Side-file context	$25,072#10 county · #134 NJ	-$8,149-25% since first loaded cost row	89% local / 7% statetax levy per UFB on-roll $15,752	General currenttransfers 0%; school-based n/a; special revenue scale 4%	UFB on-roll 593sent placements 0%; special education 27%; side rows 29
Lower Cape May RegionalLocally funded, Placement load, One-time support, Side-file context	$24,214#11 county · #167 NJ	-$1,395-5% since first loaded cost row	78% local / 13% statetax levy per UFB on-roll $22,938	General currenttransfers <1%; school-based n/a; special revenue scale 3%	UFB on-roll 1,110sent placements 6%; special education 21%; side rows 50
Dennis TwpLocally funded, Placement load, Side-file context	$20,809#12 county · #366 NJ	-$2,036-9% since first loaded cost row	86% local / 10% statetax levy per UFB on-roll $22,732	General currenttransfers <1%; school-based n/a; special revenue scale 13%	UFB on-roll 631sent placements 26%; special education 15%; side rows 38
Woodbine BoroPlacement load, One-time support, Outside-operating scale, Side-file context	$20,522#13 county · #388 NJ	+$6933% since first loaded cost row	30% local / 67% statetax levy per UFB on-roll $7,538	General currenttransfers <1%; school-based n/a; special revenue scale 19%	UFB on-roll 273sent placements 19%; special education 22%; side rows 26
Lower TwpLocally funded, One-time support, Outside-operating scale, Side-file context	$19,138#14 county · #477 NJ	-$1,678-8% since first loaded cost row	75% local / 15% statetax levy per UFB on-roll $13,748	General currenttransfers 0%; school-based n/a; special revenue scale 19%	UFB on-roll 1,481sent placements 1%; special education 16%; side rows 47
Upper TwpLocally funded, Placement load, One-time support, Side-file context	$18,947#15 county · #487 NJ	-$1,771-9% since first loaded cost row	77% local / 10% statetax levy per UFB on-roll $23,049	General currenttransfers <1%; school-based n/a; special revenue scale 4%	UFB on-roll 1,376sent placements 40%; special education 12%; side rows 36
Middle TwpSide-file context	$17,300#16 county · #542 NJ	-$667-4% since first loaded cost row	72% local / 26% statetax levy per UFB on-roll $12,845	General currenttransfers <1%; school-based n/a; special revenue scale 11%	UFB on-roll 2,531sent placements 4%; special education 17%; side rows 29
Cape May PointNo generated tag	n/an/a	n/an/a since first loaded cost row	67% local / 1% statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale n/a	UFB on-roll n/asent placements n/a; special education n/a; side rows 15
Sea Isle CityLocally funded, One-time support	n/an/a	n/an/a since first loaded cost row	82% local / 5% statetax levy per UFB on-roll n/a	General currenttransfers 0%; school-based n/a; special revenue scale n/a	UFB on-roll n/asent placements n/a; special education n/a; side rows 15
West WildwoodOne-time support	n/an/a	n/an/a since first loaded cost row	64% local / 4% statetax levy per UFB on-roll n/a	General currenttransfers 4%; school-based n/a; special revenue scale n/a	UFB on-roll n/asent placements n/a; special education n/a; side rows 16

Comparative cost per pupil is NJDOE's published measure. Operating revenue and high-level use shares use proposed operating budget as the denominator unless noted. UFB planning enrollment can differ from fall enrollment on district profiles. Side-file counts summarize indexed latest-year rows, not audited financial statement totals.