School Spending

Click here to read "Misleading the Taxpayer"

New Jersey Taxpayers Are Being Misled About Per-Pupil Costs

Every year, New Jerseyans get to vote directly on one and only one spending plan – their local school budget. Research developed by the Common Sense Institute of New Jersey details how voters are confused, overpromised and outright misled before they walk into the voting booth. Years of legislative and gubernatorial decisions as to how to best compare the spending of school districts have been overly generous in their attempts to be fair to the districts, and as a result have lessened the level on honesty with the taxpayers footing the bill.

“School districts spend more per pupil than they are reporting to the public—a lot more,” said CSI-NJ President Jerry Cantrell. “In 105 districts the difference was at least $3,000 per student, and audit data show that at least 14 districts spend more than $20,000 per student. The biggest spenders are not just in our biggest cities, either. ”

Prior to school budget votes, districts are required to publish a User-Friendly Budget (UFB). The confusion comes in the form of the district’s reported “per-pupil expenditure”, which is the amount a district claims it will spend to educate the “average” student. The User-Friendly Budget does not include all spending items, only those spent by virtually every district.

Governor Christie and the Department of Education improved the situation earlier this year with the introduction of the Taxpayers’ Guide to Educational Spending, which includes more spending categories. Districts spend an average of $3,500 more per student according to the Taxpayers’ Guide than the User-Friendly Budget, and large differences exist in districts of different size, socioeconomic status and location, which should alert taxpayers as to the widespread nature of the problem.

However, even this improved measure is not all-encompassing. For example, the Taxpayers Guide reports that Asbury Park spent $29,819 per student in 2010, compared to the $26,782 proclaimed by the revised User-Friendly Budget, but the 2010 audit of Asbury Park revealed spending to be more than $39,000 per student. This is not just a problem in our urban districts, as evidenced by the fact Sea Isle City spent $40,000 per student in 2010, according to their audit. That is more than $14,000 greater than the Taxpayers’ Guide and $7,400 more per student than in their revised User-Friendly Budget.

School districts do not deserve all the blame; they are merely abiding by the laws and regulations put forth by the legislature and Department of Education. However, districts should be held responsible when they fail to meet per-pupil projections, which is highly likely in the upcoming year.

In 2010, just 146 school districts (27 percent of those studied) identified an actual per-pupil cost reduction. However, 451 districts (82 percent) told the public they expect to reduce per-pupil costs this coming year. Contracts protecting teachers’ jobs and declining enrollment in districts makes this highly unlikely, but taxpayers will have long forgotten the promise by the time the actual numbers come in next year.

“Declining enrollments and contractual obligations make it very unlikely 82% of districts will spend less per student this year than they did last year, but the law allows this type of forecasting to proceed. Taxpayers should be deeply troubled and question their own school districts by reviewing local audits to see the spending for themselves,” said CSI-NJ Economics Fellow Mark “Jay” Williams, the report’s author.

“Taxpayers are misled before they head into the voting booth, presented with incomplete information and then given a sunny prediction for next year’s spending. We hope this report sheds light on the problem. We also ask that our government adopt legislation based on the model contained in Misleading the Taxpayer to make per-pupil spending figures more comprehensive and enable voters to easily sort through their local audits to ensure that the information presented to them is accurate. In a state that spends more than almost any other on K–12 education, this is the bare minimum we should be asking of Trenton. As a former school board president, I know firsthand how boards can be influenced by politics, which is part of the reason New Jerseyans need greater transparency from their local school boards. We should mandate statements from independent auditors that next year’s spending projections are reasonable, include all expenses in a school district’s per-pupil expenditure figure and develop a certified productivity measure that integrates outcomes data and is included on all education reports and in your local property tax bill, be online and easily searchable. All of this is affordable and necessary to ensure local governments are functioning properly. It is simply a matter of reorienting Trenton’s policy to hold transparency to the taxpayer as the highest maxim and just plain common sense in today’s world.” Cantrell concluded.

To download a copy of the report in its entirety, click here.

How Much Does My District Actually Spend?

The tables below offer per-pupil expenditure figures according to the New Jersey Report Card, Taxpayers’ Guide to Education Spending, and the User-Friendly Budget. An explanation of each of the different measures is available below the tables. The districts are arranged alphabetical by county, with all districts in Atlantic – Monmouth counties in the first table, and all districts in Morris – Warren County in the second.

Per-Pupil Cost Differences: Atlantic-Monmouth Counties

CountyDistrictTaxpayers GuideReport Card 2010 - ComparativeReport Card 2010 - TotalUFB 2010 OriginalUFB 2010 RevisedUFB 2011 Proposed
ATLANTICABSECON CITY1 $15,033 $11,436 $13,033 $11,436 $11,741 $11,228
ATLANTICATLANTIC CITY1 $24,142 $18,650 $19,326 $18,650 $18,770 $19,292
ATLANTICBRIGANTINE CITY1 $20,591 $16,872 $19,865 $16,872 $15,835 $16,371
ATLANTICBUENA REGIONAL1 $17,955 $12,423 $15,064 $12,423 $12,909 $12,245
ATLANTICEGG HARBOR CITY1 $22,859 $15,044 $17,962 $15,044 $15,946 $15,061
ATLANTICEGG HARBOR TWP1 $16,530 $12,055 $13,470 $12,055 $12,742 $11,659
ATLANTICESTELL MANOR CITY1 $16,011 $11,858 $14,449 $11,858 $11,649 $10,924
ATLANTICFOLSOM BORO1 $13,793 $11,000 $14,496 $11,000 $11,341 $11,504
ATLANTICGALLOWAY TWP1 $17,037 $13,286 $14,563 $13,286 $13,490 $12,997
ATLANTICGREATER EGG HARBOR REG1 $17,157 $12,877 $15,409 $12,877 $13,076 $12,780
ATLANTICHAMILTON TWP1 $14,777 $10,367 $12,138 $10,367 $10,546 $10,271
ATLANTICHAMMONTON TOWN1 $13,545 $11,189 $12,208 $11,189 $10,906 $10,678
ATLANTICLINWOOD CITY1 $16,218 $12,774 $13,522 $12,774 $13,290 $13,369
ATLANTICMAINLAND REGIONAL1 $17,182 $13,496 $14,728 $13,496 $13,561 $13,400
ATLANTICMARGATE CITY1 $21,890 $16,730 $18,188 $16,730 $17,915 $18,875
ATLANTICMULLICA TWP1 $16,145 $11,136 $13,019 $11,136 $12,100 $11,237
ATLANTICNORTHFIELD CITY1 $14,199 $11,233 $11,832 $11,233 $11,413 $11,230
ATLANTICPLEASANTVILLE CITY1 $20,753 $18,067 $16,917 $18,067 $19,948 $16,719
ATLANTICPORT REPUBLIC CITY1 $17,412 $16,294 $16,836 $16,294 $16,646 $15,576
ATLANTICSOMERS POINT CITY1 $15,523 $12,009 $13,101 $12,009 $12,429 $11,169
ATLANTICVENTNOR CITY1 $18,373 $11,131 $14,442 $11,131 $13,292 $12,047
ATLANTICWEYMOUTH TWP1 $15,115 $10,812 $12,952 $10,812 $12,179 $11,881
BERGENALLENDALE BORO3 $15,514 $13,398 $15,045 $13,398 $13,813 $14,311
BERGENALPINE BORO3 $28,576 $22,947 $26,458 $22,947 $25,698 $24,956
BERGENBERGENFIELD BORO3 $17,547 $13,218 $15,712 $13,218 $13,912 $13,870
BERGENBOGOTA BORO3 $17,557 $11,134 $14,539 $11,134 $11,918 $11,122
BERGENCARLSTADT BORO3 $20,055 $13,728 $15,027 $13,728 $14,023 $14,255
BERGENCARLSTADT-EAST RUTHERFOR3 $25,999 $18,567 $24,244 $18,567 $18,957 $17,873
BERGENCLIFFSIDE PARK BORO3 $15,630 $12,413 $13,651 $12,413 $12,630 $12,690
BERGENCLOSTER BORO3 $16,033 $12,719 $13,859 $12,719 $13,070 $13,218
BERGENCRESSKILL BORO3 $15,967 $12,371 $13,824 $12,371 $12,224 $12,759
BERGENDEMAREST BORO3 $19,891 $15,951 $18,388 $15,951 $16,060 $16,137
BERGENDUMONT BORO3 $15,464 $12,227 $13,902 $12,227 $12,373 $11,943
BERGENEAST RUTHERFORD BORO3 $21,522 $15,665 $17,439 $15,665 $16,887 $16,592
BERGENEDGEWATER BORO3 $16,647 $14,160 $17,275 $14,160 $12,147 $10,660
BERGENELMWOOD PARK3 $15,751 $9,999 $12,574 $9,999 $10,285 $9,653
BERGENEMERSON BORO3 $16,383 $12,196 $14,222 $12,196 $12,337 $11,904
BERGENENGLEWOOD CITY3 $22,435 $16,878 $19,106 $16,878 $18,259 $17,328
BERGENENGLEWOOD CLIFFS BORO3 $24,786 $18,442 $20,087 $18,442 $20,314 $18,255
BERGENFAIR LAWN BORO3 $18,081 $14,757 $16,358 $14,757 $15,196 $14,481
BERGENFAIRVIEW BORO3 $14,978 $10,128 $13,389 $10,128 $10,216 $9,603
BERGENFORT LEE BORO3 $17,090 $13,011 $16,232 $13,011 $13,279 $12,803
BERGENFRANKLIN LAKES BORO3 $19,552 $16,380 $17,402 $16,380 $16,648 $17,086
BERGENGARFIELD CITY3 $18,629 $13,991 $16,293 $13,991 $14,240 $13,911
BERGENGLEN ROCK BORO3 $18,695 $14,537 $15,893 $14,537 $14,987 $14,552
BERGENHACKENSACK CITY3 $18,674 $14,452 $16,771 $14,452 $14,440 $14,931
BERGENHARRINGTON PARK BORO3 $15,835 $12,082 $13,524 $12,082 $12,581 $13,045
BERGENHASBROUCK HEIGHTS BORO3 $16,201 $12,435 $14,329 $12,435 $12,293 $12,204
BERGENHAWORTH BORO3 $17,154 $13,820 $14,798 $13,820 $14,230 $14,498
BERGENHILLSDALE BORO3 $14,291 $11,371 $12,288 $11,371 $11,925 $11,915
BERGENHO HO KUS BORO3 $15,518 $12,815 $13,744 $12,815 $13,061 $12,474
BERGENLEONIA BORO3 $16,965 $13,312 $14,431 $13,312 $13,602 $13,080
BERGENLITTLE FERRY BORO3 $15,305 $11,377 $12,834 $11,377 $11,209 $11,029
BERGENLODI BOROUGH3 $15,423 $11,670 $14,338 $11,670 $12,146 $11,679
BERGENLYNDHURST TWP3 $15,374 $11,722 $13,552 $11,722 $11,761 $11,719
BERGENMAHWAH TWP3 $17,975 $13,670 $15,738 $13,670 $14,359 $13,770
BERGENMAYWOOD BORO3 $15,986 $12,500 $14,709 $12,500 $12,171 $11,660
BERGENMIDLAND PARK BORO3 $17,584 $13,610 $15,545 $13,610 $13,955 $13,292
BERGENMONTVALE BORO3 $14,460 $12,250 $13,608 $12,250 $11,850 $11,850
BERGENMOONACHIE BORO3 $21,168 $18,913 $18,926 $18,913 $20,299 $19,005
BERGENNEW MILFORD BORO3 $14,677 $11,443 $13,393 $11,443 $12,154 $11,733
BERGENNORTH ARLINGTON BORO3 $15,617 $11,642 $14,173 $11,642 $12,007 $11,097
BERGENNORTHERN HIGHLANDS REG3 $20,248 $15,616 $17,464 $15,616 $16,392 $15,795
BERGENNORTHERN VALLEY REGIONAL3 $20,467 $14,868 $16,578 $14,868 $15,393 $14,853
BERGENNORTHVALE BORO3 $14,771 $12,649 $13,534 $12,649 $13,288 $13,040
BERGENNORWOOD BORO3 $15,882 $12,079 $13,556 $12,079 $12,696 $12,648
BERGENOAKLAND BORO3 $16,444 $13,622 $15,066 $13,622 $13,562 $13,619
BERGENOLD TAPPAN BORO3 $15,433 $14,469 $16,151 $14,469 $14,316 $14,244
BERGENORADELL BORO3 $14,656 $11,577 $12,905 $11,577 $11,792 $11,339
BERGENPALISADES PARK3 $16,529 $13,546 $15,083 $13,546 $12,993 $11,628
BERGENPARAMUS BORO3 $18,531 $14,790 $16,784 $14,790 $15,010 $14,725
BERGENPARK RIDGE BORO3 $18,522 $14,647 $16,977 $14,647 $15,185 $15,469
BERGENPASCACK VALLEY REGIONAL3 $24,619 $17,310 $20,005 $17,310 $17,546 $17,294
BERGENRAMAPO-INDIAN HILL REG3 $21,041 $16,598 $19,061 $16,598 $16,979 $16,612
BERGENRAMSEY BORO3 $17,157 $13,715 $15,147 $13,715 $13,924 $14,865
BERGENRIDGEFIELD BORO3 $19,019 $16,199 $17,519 $16,199 $16,563 $16,188
BERGENRIDGEFIELD PARK TWP3 $15,859 $13,465 $14,725 $13,465 $12,984 $13,008
BERGENRIDGEWOOD VILLAGE3 $16,181 $13,096 $14,806 $13,096 $13,254 $13,149
BERGENRIVER DELL REGIONAL3 $18,822 $13,956 $15,526 $13,956 $14,341 $14,185
BERGENRIVER EDGE BORO3 $13,680 $11,797 $12,358 $11,797 $11,548 $11,635
BERGENRIVER VALE TWP3 $15,661 $12,310 $13,391 $12,310 $12,168 $12,084
BERGENROCHELLE PARK TWP3 $17,190 $12,784 $14,175 $12,784 $12,780 $12,243
BERGENRUTHERFORD BORO3 $16,961 $13,122 $14,602 $13,122 $13,697 $13,240
BERGENSADDLE BROOK TWP3 $17,512 $12,701 $14,585 $12,701 $12,859 $12,994
BERGENSADDLE RIVER BORO3 $18,398 $20,612 $18,781 $20,612 $20,804 $20,793
BERGENSOUTH HACKENSACK TWP3 $23,255 $15,546 $18,072 $15,546 $15,797 $16,431
BERGENTEANECK TWP3 $22,942 $18,479 $20,341 $18,479 $17,868 $16,746
BERGENTENAFLY BORO3 $17,840 $14,392 $16,104 $14,392 $14,351 $14,101
BERGENUPPER SADDLE RIVER BORO3 $16,228 $13,093 $14,773 $13,093 $13,026 $13,063
BERGENWALDWICK BORO3 $17,477 $13,698 $15,862 $13,698 $13,898 $14,384
BERGENWALLINGTON BORO3 $15,086 $11,882 $13,682 $11,882 $11,693 $10,850
BERGENWESTWOOD REGIONAL3 $18,027 $14,063 $16,175 $14,063 $14,664 $14,570
BERGENWOOD RIDGE BORO3 $14,702 $10,674 $12,315 $10,674 $11,318 $11,177
BERGENWOODCLIFF LAKE BORO3 $17,485 $14,284 $15,732 $14,284 $14,059 $14,085
BERGENWYCKOFF TWP3 $15,599 $12,499 $13,802 $12,499 $12,895 $13,307
BURLINGTONBASS RIVER TWP5 $17,179 $14,076 $16,641 $14,076 $14,923 $14,146
BURLINGTONBEVERLY CITY5 $20,120 $14,024 $18,671 $14,024 $17,131 $13,056
BURLINGTONBORDENTOWN REGIONAL5 $16,679 $11,870 $13,713 $11,870 $11,900 $11,272
BURLINGTONBURLINGTON CITY5 $21,798 $15,180 $16,766 $15,180 $15,684 $15,260
BURLINGTONBURLINGTON TWP5 $15,709 $11,980 $13,288 $11,980 $11,946 $11,546
BURLINGTONCHESTERFIELD TWP5 $17,680 $11,728 $12,852 $11,728 $11,923 $11,540
BURLINGTONCINNAMINSON TWP5 $17,625 $13,507 $15,741 $13,507 $13,727 $13,517
BURLINGTONDELANCO TWP5 $16,462 $13,861 $15,077 $13,861 $14,094 $12,340
BURLINGTONDELRAN TWP5 $14,700 $11,719 $13,403 $11,719 $11,925 $11,535
BURLINGTONEASTAMPTON TWP5 $17,441 $12,084 $13,063 $12,084 $12,759 $11,488
BURLINGTONEDGEWATER PARK TWP5 $15,140 $12,368 $14,915 $12,368 $11,886 $12,096
BURLINGTEVESHAM TWP5 $16,851 $13,191 $14,936 $13,191 $13,304 $12,859
BURLINGTONFLORENCE TWP5 $17,558 $13,185 $13,838 $13,185 $12,404 $11,982
BURLINGTONHAINESPORT TWP5 $14,675 $11,427 $12,390 $11,427 $11,502 $10,496
BURLINGTONLENAPE REGIONAL5 $20,345 $14,456 $16,839 $14,456 $14,971 $14,840
BURLINGTONLUMBERTON TWP5 $15,058 $11,947 $13,190 $11,947 $12,072 $11,529
BURLINGTONMANSFIELD TWP5 $16,064 $11,380 $12,983 $11,380 $11,289 $11,446
BURLINGTONMAPLE SHADE TWP5 $17,079 $13,478 $15,012 $13,478 $12,998 $12,820
BURLINGTONMEDFORD LAKES BORO5 $13,536 $10,968 $11,613 $10,968 $11,470 $10,486
BURLINGTONMEDFORD TWP5 $16,277 $12,481 $14,316 $12,481 $12,452 $11,758
BURLINGTONMOORESTOWN TWP5 $17,340 $13,104 $14,067 $13,104 $13,514 $13,624
BURLINGTONMOUNT HOLLY TWP5 $18,896 $15,044 $17,203 $15,044 $15,874 $13,891
BURLINGTONMOUNT LAUREL TWP5 $15,544 $12,125 $13,692 $12,125 $12,291 $12,242
BURLINGTONNEW HANOVER TWP5 $20,672 $17,469 $19,476 $17,469 $18,969 $14,775
BURLINGTONNORTH HANOVER TWP5 $22,440 $15,236 $16,920 $15,236 $17,925 $16,343
BURLINGTONNORTHERN BURLINGTON REG5 $19,425 $14,799 $16,770 $14,799 $15,432 $14,661
BURLINGTONPALMYRA BORO5 $16,327 $12,547 $14,084 $12,547 $13,094 $12,584
BURLINGTONPEMBERTON TWP5 $22,190 $18,882 $20,594 $18,882 $19,801 $19,337
BURLINGTONRANCOCAS VALLEY REGIONAL5 $16,434 $11,965 $15,080 $11,965 $12,799 $12,527
BURLINGTONRIVERSIDE TWP5 $16,993 $13,053 $14,640 $13,053 $13,482 $12,551
BURLINGTONRIVERTON5 $15,984 $13,459 $14,565 $13,459 $13,373 $12,037
BURLINGTONSHAMONG TWP5 $15,517 $12,388 $13,308 $12,388 $12,786 $12,226
BURLINGTONSOUTHAMPTON TWP5 $17,087 $13,332 $15,192 $13,332 $13,320 $13,509
BURLINGTONSPRINGFIELD TWP5 $16,581 $12,873 $14,508 $12,873 $13,383 $13,237
BURLINGTONTABERNACLE TWP5 $16,837 $14,228 $15,608 $14,228 $14,047 $12,734
BURLINGTONWASHINGTON TWP5 $22,266 $19,712 $20,517 $19,712 $22,434 $20,852
BURLINGTONWESTAMPTON5 $14,997 $11,485 $12,844 $11,485 $11,473 $11,397
BURLINGTONWILLINGBORO TWP5 $17,117 $12,934 $15,868 $12,934 $13,428 $12,415
BURLINGTONWOODLAND TWP5 $16,643 $13,787 $16,092 $13,787 $14,063 $13,196
CAMDENAUDUBON BORO7 $15,570 $12,297 $13,203 $12,297 $12,579 $12,981
CAMDENBARRINGTON BORO7 $16,611 $12,884 $16,030 $12,884 $12,540 $11,944
CAMDENBELLMAWR BORO7 $13,062 $9,277 $10,747 $9,277 $10,139 $9,832
CAMDENBERLIN BORO7 $14,462 $10,699 $12,159 $10,699 $10,612 $9,939
CAMDENBERLIN TWP7 $18,242 $16,270 $16,929 $16,270 $15,704 $14,981
CAMDENBLACK HORSE PIKE REGIONA7 $16,497 $12,115 $14,696 $12,115 $12,312 $12,126
CAMDENBROOKLAWN BORO7 $14,455 $12,032 $13,544 $12,032 $12,228 $11,876
CAMDENCAMDEN CITY7 $23,770 $17,336 $16,850 $17,336 $19,478 $17,549
CAMDENCHERRY HILL TWP7 $16,389 $12,636 $15,077 $12,636 $12,907 $12,525
CAMDENCHESILHURST7#NULL!#NULL!#NULL! $16,240 $- $(17,667)
CAMDENCLEMENTON BORO7 $17,801 $12,055 $14,372 $12,055 $12,800 $12,049
CAMDENCOLLINGSWOOD BORO7 $17,132 $13,940 $15,062 $13,940 $14,432 $14,199
CAMDENEASTERN CAMDEN COUNTY RE7 $16,491 $13,482 $15,572 $13,482 $13,553 $12,801
CAMDENGIBBSBORO BORO7 $19,084 $15,896 $16,789 $15,896 $16,494 $15,902
CAMDENGLOUCESTER CITY7 $21,528 $16,831 $19,656 $16,831 $17,462 $17,250
CAMDENGLOUCESTER TWP7 $14,221 $10,688 $12,461 $10,688 $10,766 $10,564
CAMDENHADDON HEIGHTS BORO7 $15,911 $13,492 $14,709 $13,492 $13,051 $12,984
CAMDENHADDON TWP7 $15,695 $12,429 $13,826 $12,429 $12,368 $11,285
CAMDENHADDONFIELD BORO7 $14,929 $12,471 $13,271 $12,471 $12,257 $12,162
CAMDENLAUREL SPRINGS BORO7 $14,541 $11,690 $12,750 $11,690 $12,497 $11,807
CAMDENLAWNSIDE BORO7 $19,105 $12,258 $16,295 $12,258 $14,105 $12,406
CAMDENLINDENWOLD BORO7 $19,463 $13,182 $14,805 $13,182 $14,650 $13,239
CAMDENMAGNOLIA BORO7 $16,121 $12,420 $13,836 $12,420 $12,729 $11,461
CAMDENMERCHANTVILLE BORO7 $16,508 $12,634 $14,145 $12,634 $13,207 $13,288
CAMDENMOUNT EPHRAIM BORO7 $15,838 $11,566 $12,946 $11,566 $12,443 $10,909
CAMDENOAKLYN BORO7 $15,247 $12,386 $14,383 $12,386 $12,897 $12,362
CAMDENPENNSAUKEN TWP7 $19,268 $13,812 $16,432 $13,812 $13,651 $13,252
CAMDENPINE HILL BORO7 $19,049 $13,907 $15,767 $13,907 $14,599 $14,100
CAMDENRUNNEMEDE BORO7 $15,567 $12,007 $14,498 $12,007 $12,163 $11,699
CAMDENSOMERDALE BORO7 $15,479 $12,490 $13,641 $12,490 $13,288 $12,153
CAMDENSTERLING HIGH SCHOOL DIST $17,542 $13,882 $15,187 $13,882 $13,680 $13,093
CAMDENSTRATFORD BORO7 $15,302 $11,954 $13,123 $11,954 $12,191 $10,927
CAMDENVOORHEES TWP7 $16,727 $12,836 $14,262 $12,836 $13,458 $13,743
CAMDENWATERFORD TWP7 $15,931 $13,825 $15,108 $13,825 $14,353 $11,940
CAMDENWINSLOW TWP7 $18,939 $12,534 $14,710 $12,534 $13,673 $12,481
CAMDENWOODLYNNE BORO7 $16,191 $10,264 $11,938 $10,264 $11,207 $10,988
CAPE MAYAVALON BORO9 $40,152 $35,882 $30,653 $35,882 $39,544 $39,596
CAPE MAYCAPE MAY CITY9 $19,100 $15,922 $17,371 $15,922 $16,544 $17,469
CAPE MAYDENNIS TWP9 $19,104 $14,746 $16,007 $14,746 $15,391 $14,750
CAPE MAYLOWER CAPE MAY REGIONAL9 $19,486 $13,723 $16,263 $13,723 $14,113 $13,866
CAPE MAYLOWER TWP9 $15,915 $13,105 $14,754 $13,105 $12,751 $12,208
CAPE MAYMIDDLE TWP9 $16,230 $11,363 $14,037 $11,363 $11,572 $11,047
CAPE MAYNORTH WILDWOOD CITY9 $23,354 $19,343 $23,722 $19,343 $19,618 $20,230
CAPE MAYOCEAN CITY9 $21,374 $17,264 $18,131 $17,264 $17,635 $17,443
CAPE MAYSEA ISLE CITY9 $25,766 $33,821 $29,679 $33,821 $32,531 $33,881
CAPE MAYSTONE HARBOR BORO9 $29,790 $25,693 $25,378 $25,693 $32,562 $27,049
CAPE MAYUPPER TWP9 $15,848 $12,181 $14,672 $12,181 $12,670 $12,940
CAPE MAYWEST CAPE MAY BORO9 $27,082 $24,117 $24,750 $24,117 $28,807 $30,120
CAPE MAYWILDWOOD CITY9 $25,748 $19,227 $21,938 $19,227 $19,787 $17,916
CAPE MAYWILDWOOD CREST BORO9 $22,727 $17,666 $20,234 $17,666 $17,179 $16,337
CAPE MAYWOODBINE BORO9 $19,973 $13,254 $17,344 $13,254 $14,085 $12,501
CUMBERLANDBRIDGETON CITY11 $17,288 $13,654 $15,834 $13,654 $13,638 $12,971
CUMBERLANDCOMMERCIAL TWP11 $15,197 $12,767 $14,103 $12,767 $12,850 $13,068
CUMBERLANDCUMBERLAND REGIONAL11 $19,350 $13,532 $15,959 $13,532 $12,054 $11,331
CUMBERLANDDEERFIELD TWP11 $14,875 $11,191 $13,363 $11,191 $10,895 $10,218
CUMBERLANDDOWNE TWP11 $18,863 $18,457 $22,722 $18,457 $16,937 $14,751
CUMBERLANDFAIRFIELD TWP11 $18,288 $10,786 $13,545 $10,786 $11,177 $10,853
CUMBERLANDGREENWICH TWP11 $19,653 $18,648 $20,623 $18,648 $17,705 $17,501
CUMBERLANDHOPEWELL TWP11 $16,017 $10,903 $12,700 $10,903 $11,225 $10,879
CUMBERLANDLAWRENCE TWP11 $14,107 $12,197 $13,519 $12,197 $12,700 $12,753
CUMBERLANDMAURICE RIVER TWP11 $14,513 $12,159 $13,641 $12,159 $13,633 $12,076
CUMBERLANDMILLVILLE CITY11 $17,065 $13,153 $14,803 $13,153 $13,438 $13,007
CUMBERLANDSTOW CREEK TWP11 $15,623 $12,966 $16,126 $12,966 $11,585 $10,836
CUMBERLANDUPPER DEERFIELD TWP11 $16,844 $13,973 $15,122 $13,973 $12,892 $12,010
CUMBERLANDVINELAND CITY11 $17,843 $16,082 $17,710 $16,082 $16,264 $16,104
ESSEXBELLEVILLE TOWN13 $14,739 $11,611 $13,149 $11,611 $11,500 $11,187
ESSEXBLOOMFIELD TWP13 $15,809 $10,202 $11,536 $10,202 $12,090 $11,961
ESSEXCALDWELL-WEST CALDWELL13 $16,419 $12,759 $14,024 $12,759 $13,366 $13,099
ESSEXCEDAR GROVE TWP13 $16,279 $12,789 $14,806 $12,789 $12,675 $12,642
ESSEXCITY OF ORANGE TWP13 $20,628 $14,889 $15,684 $14,889 $15,719 $14,582
ESSEXEAST ORANGE13 $23,811 $17,158 $19,343 $17,158 $17,944 $16,820
ESSEXESSEX FELLS BORO13 $17,474 $16,336 $16,507 $16,336 $16,064 $15,658
ESSEXFAIRFIELD TWP13 $14,817 $12,499 $14,206 $12,499 $13,032 $12,693
ESSEXGLEN RIDGE BORO13 $15,402 $12,800 $13,723 $12,800 $13,186 $12,819
ESSEXIRVINGTON TOWNSHIP13 $22,855 $15,568 $17,497 $15,568 $16,312 $14,864
ESSEXLIVINGSTON TWP13 $18,579 $13,712 $15,725 $13,712 $14,006 $13,516
ESSEXMILLBURN TWP13 $17,860 $14,910 $16,050 $14,910 $14,902 $14,767
ESSEXMONTCLAIR TOWN13 $19,665 $14,564 $16,324 $14,564 $14,746 $14,404
ESSEXNEWARK CITY13 $22,992 $16,913 $17,515 $16,913 $19,951 $17,315
ESSEXNORTH CALDWELL BORO13 $18,625 $14,425 $16,183 $14,425 $14,591 $14,839
ESSEXNUTLEY TOWN13 $15,639 $12,080 $13,438 $12,080 $12,170 $12,032
ESSEXROSELAND BORO13 $17,343 $12,872 $14,430 $12,872 $13,295 $12,514
ESSEXSOUTH ORANGE-MAPLEWOOD13 $18,497 $14,640 $16,980 $14,640 $14,538 $14,169
ESSEXVERONA BORO13 $15,631 $12,339 $13,440 $12,339 $11,807 $11,874
ESSEXWEST ESSEX REGIONAL13 $22,217 $15,530 $18,418 $15,530 $15,772 $16,072
ESSEXWEST ORANGE TOWN13 $21,302 $15,300 $18,432 $15,300 $15,566 $14,757
GLOUCESTERCLAYTON BORO15 $15,439 $10,537 $12,528 $10,537 $10,878 $10,605
GLOUCESTERCLEARVIEW REGIONAL15 $14,964 $10,603 $12,544 $10,603 $10,974 $10,252
GLOUCESTERDELSEA REGIONAL H.S DIS15 $17,771 $12,408 $14,875 $12,408 $12,694 $12,078
GLOUCESTERDEPTFORD TWP15 $15,167 $11,573 $13,548 $11,573 $11,876 $11,309
GLOUCESTEREAST GREENWICH TWP15 $13,627 $10,001 $11,403 $10,001 $10,485 $9,953
GLOUCESTERELK TWP15 $15,613 $11,880 $14,170 $11,880 $11,660 $10,954
GLOUCESTERFRANKLIN TWP15 $13,604 $10,480 $12,166 $10,480 $11,235 $10,653
GLOUCESTERGATEWAY REGIONAL15 $23,385 $15,063 $18,184 $15,063 $16,225 $15,465
GLOUCESTERGLASSBORO15 $19,345 $12,458 $15,056 $12,458 $13,258 $12,615
GLOUCESTERGREENWICH TWP15 $17,813 $16,444 $16,989 $16,444 $16,895 $16,391
GLOUCESTERHARRISON TWP15 $13,063 $9,903 $11,310 $9,903 $10,038 $9,809
GLOUCESTERKINGSWAY REGIONAL15 $14,711 $10,907 $12,886 $10,907 $10,915 $9,907
GLOUCESTERLOGAN TWP15 $16,065 $13,020 $14,370 $13,020 $13,012 $12,901
GLOUCESTERMANTUA TWP15 $14,719 $10,798 $11,573 $10,798 $11,453 $10,688
GLOUCESTERMONROE TWP15 $14,066 $10,132 $11,897 $10,132 $10,375 $10,573
GLOUCESTERNATIONAL PARK BORO15 $14,008 $12,119 $13,189 $12,119 $11,814 $12,086
GLOUCESTERPAULSBORO BORO15 $17,030 $14,145 $16,163 $14,145 $14,195 $13,465
GLOUCESTERPITMAN BORO15 $16,249 $13,501 $14,301 $13,501 $13,289 $13,142
GLOUCESTERSOUTH HARRISON TWP15 $14,650 $10,304 $11,730 $10,304 $9,987 $8,852
GLOUCESTERSWEDESBORO-WOOLWICH15 $14,038 $9,366 $10,633 $9,366 $10,044 $9,151
GLOUCESTERWASHINGTON TWP15 $16,793 $13,515 $15,129 $13,515 $13,491 $13,315
GLOUCESTERWENONAH BORO15 $12,728 $9,879 $10,581 $9,879 $10,136 $10,107
GLOUCESTERWEST DEPTFORD TWP15 $14,438 $11,376 $12,922 $11,376 $11,628 $11,139
GLOUCESTERWESTVILLE BORO15 $15,203 $13,047 $14,296 $13,047 $12,758 $13,104
GLOUCESTERWOODBURY CITY15 $17,986 $12,719 $14,615 $12,719 $13,049 $12,418
GLOUCESTERWOODBURY HEIGHTS BORO15 $14,232 $11,367 $12,920 $11,367 $11,672 $10,350
HUDSONBAYONNE CITY17 $16,157 $12,345 $13,342 $12,345 $12,142 $11,543
HUDSONEAST NEWARK BORO17 $12,895 $9,598 $12,573 $9,598 $10,385 $9,518
HUDSONGUTTENBERG TOWN17 $12,771 $10,009 $11,898 $10,009 $9,520 $7,952
HUDSONHARRISON TOWN17 $20,092 $17,522 $16,682 $17,522 $16,817 $14,174
HUDSONHOBOKEN CITY17 $24,092 $21,859 $18,726 $21,859 $21,845 $19,680
HUDSONJERSEY CITY17 $21,824 $17,368 $17,249 $17,368 $17,582 $17,400
HUDSONKEARNY TOWN17 $15,168 $12,414 $14,442 $12,414 $12,463 $12,386
HUDSONNORTH BERGEN TWP17 $15,456 $12,164 $14,371 $12,164 $11,992 $11,537
HUDSONSECAUCUS TOWN17 $17,496 $14,002 $15,257 $14,002 $14,452 $13,765
HUDSONUNION CITY17 $19,789 $17,907 $18,156 $17,907 $18,727 $16,411
HUDSONWEEHAWKEN TWP17 $18,657 $14,679 $17,431 $14,679 $14,135 $13,644
HUDSONWEST NEW YORK TOWN17 $17,145 $15,235 $16,315 $15,235 $15,001 $14,430
HUNTERDONALEXANDRIA TWP19 $17,504 $14,198 $15,356 $14,198 $13,736 $14,141
HUNTERDONBETHLEHEM TWP19 $18,014 $14,031 $15,485 $14,031 $14,889 $14,367
HUNTERDONBLOOMSBURY BORO19 $14,165 $13,501 $13,818 $13,501 $16,409 $14,587
HUNTERDONCALIFON BORO19 $15,999 $13,820 $14,668 $13,820 $13,415 $12,531
HUNTERDONCLINTON TOWN19 $16,966 $12,841 $13,558 $12,841 $13,185 $13,503
HUNTERDONCLINTON TWP19 $16,980 $12,273 $14,166 $12,273 $12,821 $12,547
HUNTERDONDELAWARE TWP19 $18,191 $14,819 $16,584 $14,819 $14,790 $14,957
HUNTERDONDELAWARE VALLEY REGIONA19 $19,026 $14,843 $17,211 $14,843 $15,057 $13,392
HUNTERDONEAST AMWELL TWP19 $16,137 $13,634 $14,922 $13,634 $13,556 $12,941
HUNTERDONFLEMINGTON-RARITAN REG19 $16,506 $12,986 $14,529 $12,986 $12,979 $12,113
HUNTERDONFRANKLIN TWP19 $19,693 $13,537 $15,671 $13,537 $14,207 $12,221
HUNTERDONFRENCHTOWN BORO19 $19,232 $14,394 $15,249 $14,394 $15,230 $14,419
HUNTERDONHAMPTON BORO19 $21,717 $15,584 $15,782 $15,584 $16,583 $15,730
HUNTERDONHIGH BRIDGE BORO19 $19,555 $15,188 $15,872 $15,188 $16,180 $15,422
HUNTERDONHOLLAND TWP19 $17,112 $14,270 $15,100 $14,270 $14,780 $14,606
HUNTERDONHUNTERDON CENTRAL REG19 $21,246 $16,487 $19,707 $16,487 $16,389 $16,698
HUNTERDONKINGWOOD TWP19 $16,392 $13,457 $14,789 $13,457 $13,657 $13,302
HUNTERDONLAMBERTVILLE CITY19 $21,781 $17,098 $19,031 $17,098 $18,270 $17,069
HUNTERDONLEBANON BORO19 $21,994 $22,078 $21,166 $22,078 $22,131 $20,904
HUNTERDONLEBANON TWP19 $17,973 $15,251 $16,771 $15,251 $15,967 $15,755
HUNTERDONMILFORD BORO19 $20,015 $15,039 $18,332 $15,039 $16,909 $15,819
HUNTERDONN HUNT/VOORHEES REGIONA19 $20,474 $15,913 $19,115 $15,913 $16,429 $16,225
HUNTERDONREADINGTON TWP19 $18,013 $13,289 $15,400 $13,289 $13,781 $13,209
HUNTERDONSOUTH HUNTERDON REGIONA19 $31,800 $21,789 $24,825 $21,789 $21,463 $20,583
HUNTERDONSTOCKTON BORO19 $19,292 $18,471 $21,902 $18,471 $15,572 $15,671
HUNTERDONTEWKSBURY TWP19 $18,890 $14,183 $15,426 $14,183 $14,515 $14,440
HUNTERDONUNION TWP19 $19,810 $14,295 $16,011 $14,295 $15,570 $15,284
HUNTERDONWEST AMWELL TWP19 $16,647 $13,224 $15,034 $13,224 $13,889 $13,060
MERCEREAST WINDSOR REGIONAL21 $17,072 $13,056 $15,229 $13,056 $13,310 $12,735
MERCEREWING TWP21 $17,930 $13,468 $14,760 $13,468 $13,912 $14,027
MERCERHAMILTON TWP21 $14,936 $11,587 $13,849 $11,587 $11,884 $11,506
MERCERHOPEWELL VALLEY REGIONA21 $19,284 $15,067 $17,074 $15,067 $15,118 $15,307
MERCERLAWRENCE TWP21 $18,912 $15,344 $16,715 $15,344 $15,391 $14,679
MERCERPRINCETON REGIONAL21 $22,536 $17,421 $18,677 $17,421 $17,585 $17,146
MERCERTRENTON CITY21 $21,038 $16,481 $16,390 $16,481 $16,884 $16,250
MERCERW WINDSOR-PLAINSBORO RE21 $16,555 $13,045 $15,532 $13,045 $13,024 $12,887
MERCERWASHINGTON TWP21 $15,219 $10,779 $12,172 $10,779 $10,981 $10,027
MIDDLESEXCARTERET BORO23 $15,249 $11,505 $13,483 $11,505 $11,800 $10,684
MIDDLESEXCRANBURY TWP23 $21,033 $17,750 $20,140 $17,750 $17,843 $16,615
MIDDLESEXDUNELLEN BORO23 $15,126 $11,308 $12,588 $11,308 $10,984 $10,557
MIDDLESEXEAST BRUNSWICK TWP23 $17,260 $13,263 $15,094 $13,263 $13,388 $12,782
MIDDLESEXEDISON TWP23 $15,555 $12,012 $13,915 $12,012 $11,879 $11,690
MIDDLESEXHIGHLAND PARK BORO23 $19,437 $14,294 $16,636 $14,294 $14,661 $14,265
MIDDLESEXJAMESBURG BORO23 $15,393 $10,581 $13,650 $10,581 $9,848 $9,214
MIDDLESEXMETUCHEN BORO23 $17,596 $12,946 $14,774 $12,946 $12,995 $12,684
MIDDLESEXMIDDLESEX BORO23 $15,780 $12,574 $14,180 $12,574 $12,704 $12,403
MIDDLESEXMILLTOWN BORO23 $15,664 $12,358 $14,429 $12,358 $12,098 $10,901
MIDDLESEXMONROE TWP23 $18,392 $13,403 $15,435 $13,403 $13,927 $13,318
MIDDLESEXNEW BRUNSWICK CITY23 $21,076 $17,332 $19,124 $17,332 $17,074 $16,245
MIDDLESEXNORTH BRUNSWICK TWP23 $16,182 $11,873 $13,702 $11,873 $11,844 $11,358
MIDDLESEXOLD BRIDGE TWP23 $15,746 $11,985 $14,161 $11,985 $12,248 $12,036
MIDDLESEXPERTH AMBOY CITY23 $18,414 $15,410 $17,196 $15,410 $15,534 $14,822
MIDDLESEXPISCATAWAY TWP23 $16,701 $12,666 $14,087 $12,666 $12,439 $11,995
MIDDLESEXSAYREVILLE BORO23 $14,590 $10,679 $12,849 $10,679 $10,716 $10,566
MIDDLESEXSOUTH AMBOY CITY23 $14,983 $12,913 $13,772 $12,913 $12,067 $11,051
MIDDLESEXSOUTH BRUNSWICK TWP23 $15,941 $12,054 $14,025 $12,054 $12,356 $11,552
MIDDLESEXSOUTH PLAINFIELD BORO23 $16,226 $12,520 $15,122 $12,520 $12,395 $12,141
MIDDLESEXSOUTH RIVER BORO23 $13,593 $10,113 $11,567 $10,113 $9,936 $9,650
MIDDLESEXSPOTSWOOD BORO23 $15,353 $12,761 $13,849 $12,761 $12,412 $11,938
MIDDLESEXWOODBRIDGE TWP23 $15,301 $11,326 $13,250 $11,326 $11,686 $11,628
MONMOUTHASBURY PARK CITY25 $29,819 $24,306 $22,495 $24,306 $26,782 $22,090
MONMOUTHATLANTIC HIGHLANDS BORO25 $19,007 $13,070 $14,036 $13,070 $15,004 $14,091
MONMOUTHAVON BORO25 $19,262 $13,441 $15,387 $13,441 $14,027 $13,003
MONMOUTHBELMAR BORO25 $17,296 $13,703 $16,197 $13,703 $13,120 $12,702
MONMOUTHBRADLEY BEACH BORO25 $20,140 $17,422 $19,407 $17,422 $17,418 $16,607
MONMOUTHBRIELLE BORO25 $13,824 $10,395 $11,953 $10,395 $9,877 $10,044
MONMOUTHCOLTS NECK TWP25 $19,836 $14,315 $15,974 $14,315 $14,678 $15,094
MONMOUTHDEAL BORO25 $25,442 $20,837 $23,100 $20,837 $26,346 $21,466
MONMOUTHEATONTOWN BORO25 $20,900 $14,987 $17,365 $14,987 $16,073 $15,550
MONMOUTHFAIR HAVEN BORO25 $13,807 $11,972 $12,436 $11,972 $11,792 $11,437
MONMOUTHFARMINGDALE BORO25 $16,446 $15,267 $15,669 $15,267 $15,776 $14,793
MONMOUTHFREEHOLD BORO25 $15,875 $11,891 $13,788 $11,891 $12,065 $11,567
MONMOUTHFREEHOLD REGIONAL25 $16,013 $11,875 $14,807 $11,875 $11,966 $11,855
MONMOUTHFREEHOLD TWP25 $15,976 $12,849 $14,980 $12,849 $12,745 $12,754
MONMOUTHHAZLET TWP25 $14,882 $12,286 $14,091 $12,286 $12,483 $12,706
MONMOUTHHENRY HUDSON REGIONAL25 $23,542 $16,951 $20,866 $16,951 $17,563 $16,725
MONMOUTHHIGHLANDS BORO25 $22,914 $20,928 $23,769 $20,928 $19,632 $18,926
MONMOUTHHOLMDEL TWP25 $17,742 $13,838 $15,406 $13,838 $14,135 $14,193
MONMOUTHHOWELL TWP25 $17,834 $12,476 $14,847 $12,476 $12,876 $12,262
MONMOUTHKEANSBURG BORO25 $23,584 $19,215 $22,705 $19,215 $20,471 $18,659
MONMOUTHKEYPORT BORO25 $16,528 $13,340 $15,370 $13,340 $13,490 $13,649
MONMOUTHLITTLE SILVER BORO25 $15,957 $13,217 $14,143 $13,217 $13,323 $13,208
MONMOUTHLONG BRANCH CITY25 $19,930 $16,163 $18,034 $16,163 $15,102 $15,449
MONMOUTHMANALAPAN-ENGLISHTOWN R25 $15,076 $11,594 $13,308 $11,594 $11,796 $11,580
MONMOUTHMANASQUAN BORO25 $15,381 $12,455 $13,651 $12,455 $12,277 $12,124
MONMOUTHMARLBORO TWP25 $15,023 $11,769 $13,195 $11,769 $12,065 $11,904
MONMOUTHMATAWAN-ABERDEEN REGION25 $17,281 $13,406 $15,594 $13,406 $13,239 $12,369
MONMOUTHMIDDLETOWN TWP25 $16,166 $12,665 $14,510 $12,665 $12,638 $11,948
MONMOUTHMILLSTONE TWP25 $16,401 $11,591 $14,046 $11,591 $11,912 $11,695
MONMOUTHMONMOUTH BEACH BORO25 $15,366 $11,922 $14,382 $11,922 $12,476 $12,345
MONMOUTHMONMOUTH REGIONAL25 $23,177 $18,786 $22,430 $18,786 $18,988 $18,314
MONMOUTHNEPTUNE CITY25 $14,680 $11,917 $14,094 $11,917 $12,143 $11,460
MONMOUTHNEPTUNE TWP25 $21,905 $14,594 $17,151 $14,594 $15,154 $14,200
MONMOUTHOCEAN TWP25 $17,711 $14,015 $15,976 $14,015 $14,290 $14,009
MONMOUTHOCEANPORT BORO25 $17,088 $10,530 $11,375 $10,530 $12,728 $12,964
MONMOUTHRED BANK BORO25 $19,934 $14,316 $14,206 $14,316 $14,380 $13,713
MONMOUTHRED BANK REGIONAL25 $23,776 $17,543 $21,451 $17,543 $18,279 $18,213
MONMOUTHROOSEVELT BORO25 $17,754 $16,131 $16,396 $16,131 $16,707 $16,682
MONMOUTHRUMSON BORO25 $15,388 $11,940 $13,109 $11,940 $13,047 $12,003
MONMOUTHRUMSON-FAIR HAVEN REG25 $19,310 $15,030 $16,610 $15,030 $15,309 $15,497
MONMOUTHSEA GIRT BORO25 $20,587 $16,736 $18,240 $16,736 $17,531 $17,090
MONMOUTHSHORE REGIONAL25 $23,494 $16,405 $20,343 $16,405 $16,893 $16,291
MONMOUTHSHREWSBURY BORO25 $16,478 $12,935 $13,504 $12,935 $13,453 $12,697
MONMOUTHSPRING LAKE BORO25 $20,793 $19,809 $22,567 $19,809 $20,289 $18,617
MONMOUTHSPRING LAKE HEIGHTS BOR25 $16,531 $12,452 $13,989 $12,452 $12,917 $12,309
MONMOUTHTINTON FALLS25 $16,800 $13,440 $16,284 $13,440 $14,616 $13,170
MONMOUTHUNION BEACH25 $15,416 $10,900 $13,039 $10,900 $12,788 $11,143
MONMOUTHUPPER FREEHOLD REGIONAL25 $17,424 $13,538 $14,684 $13,538 $13,072 $12,742
MONMOUTHWALL TWP25 $16,251 $12,492 $14,133 $12,492 $12,607 $12,545
MONMOUTHWEST LONG BRANCH BORO25 $17,591 $13,693 $16,786 $13,693 $13,941 $13,242

 

Per-Pupil Cost Differences: Morris-Warren Counties

CountyDistrictTaxpayers GuideReport Card 2010 - ComparativeReport Card 2010 - TotalUFB 2010 OriginalUFB 2010 RevisedUFB 2011 Proposed
MORRISBOONTON TOWN27 $21,050 $16,072 $17,607 $16,072 $16,774 $16,299
MORRISBOONTON TWP27 $15,615 $12,276 $14,719 $12,276 $12,265 $11,907
MORRISBUTLER BORO27 $18,312 $14,621 $16,486 $14,621 $14,371 $14,923
MORRISCHESTER TWP27 $17,872 $13,197 $14,891 $13,197 $13,670 $13,440
MORRISDENVILLE TWP27 $15,072 $11,289 $13,193 $11,289 $11,778 $11,616
MORRISDOVER TOWN27 $14,406 $10,657 $12,760 $10,657 $11,777 $10,847
MORRISEAST HANOVER TWP27 $17,538 $13,742 $15,561 $13,742 $13,776 $14,004
MORRISFLORHAM PARK BORO27 $17,475 $13,561 $15,134 $13,561 $13,604 $13,392
MORRISHANOVER PARK REGIONAL27 $22,469 $17,450 $19,897 $17,450 $17,789 $17,136
MORRISHANOVER TWP27 $15,768 $13,448 $14,475 $13,448 $13,710 $13,973
MORRISHARDING TOWNSHIP27 $24,404 $19,662 $21,644 $19,662 $19,653 $18,641
MORRISJEFFERSON TWP27 $16,723 $12,944 $14,708 $12,944 $13,155 $12,795
MORRISKINNELON BORO27 $17,737 $13,039 $14,267 $13,039 $13,519 $12,858
MORRISLINCOLN PARK BORO27 $17,075 $12,398 $16,135 $12,398 $12,429 $11,233
MORRISLONG HILL TWP27 $16,280 $12,476 $14,033 $12,476 $12,142 $12,775
MORRISMADISON BORO27 $18,072 $14,056 $15,227 $14,056 $14,247 $13,970
MORRISMENDHAM BORO27 $16,528 $12,852 $13,847 $12,852 $12,927 $12,498
MORRISMENDHAM TWP27 $20,434 $13,938 $16,640 $13,938 $14,370 $13,892
MORRISMINE HILL TWP27 $15,310 $11,240 $13,684 $11,240 $11,569 $11,584
MORRISMONTVILLE TWP27 $16,685 $13,471 $15,140 $13,471 $13,468 $13,243
MORRISMORRIS HILLS REGIONAL27 $22,624 $16,109 $18,754 $16,109 $16,323 $15,621
MORRISMORRIS PLAINS BORO27 $17,989 $12,819 $16,066 $12,819 $13,381 $12,664
MORRISMORRIS SCHOOL DISTRICT27 $20,652 $16,429 $19,439 $16,429 $16,751 $16,080
MORRISMOUNT ARLINGTON BORO27 $18,051 $15,801 $16,999 $15,801 $16,114 $14,746
MORRISMOUNT OLIVE TWP27 $17,089 $13,273 $14,948 $13,273 $13,533 $13,299
MORRISMOUNTAIN LAKES BORO27 $23,027 $18,584 $20,018 $18,584 $19,443 $18,641
MORRISNETCONG BORO27 $15,924 $11,593 $12,378 $11,593 $13,574 $12,318
MORRISPARSIPPANY-TROY HILLS T27 $18,463 $14,750 $17,001 $14,750 $14,744 $13,948
MORRISPEQUANNOCK TWP27 $15,986 $13,469 $14,535 $13,469 $14,212 $13,730
MORRISRANDOLPH TWP27 $16,094 $11,909 $13,242 $11,909 $12,324 $12,269
MORRISRIVERDALE BORO27 $16,823 $13,413 $15,223 $13,413 $13,933 $12,187
MORRISROCKAWAY BORO27 $12,426 $10,121 $10,942 $10,121 $10,233 $10,048
MORRISROCKAWAY TWP27 $19,346 $14,846 $16,975 $14,846 $15,778 $14,533
MORRISROXBURY TWP27 $16,849 $13,005 $14,967 $13,005 $13,138 $13,020
MORRISSCH DIST OF THE CHATHAM27 $14,968 $11,861 $13,394 $11,861 $11,915 $11,525
MORRISWASHINGTON TWP27 $16,812 $12,719 $14,653 $12,719 $13,303 $12,899
MORRISWEST MORRIS REGIONAL27 $18,766 $14,723 $16,807 $14,723 $14,818 $13,934
MORRISWHARTON BORO27 $15,450 $14,229 $14,931 $14,229 $13,006 $13,490
OCEANBARNEGAT TWP29 $17,981 $12,310 $14,327 $12,310 $12,453 $12,033
OCEANBAY HEAD BORO29 $21,443 $21,859 $20,959 $21,859 $20,038 $20,589
OCEANBEACH HAVEN BORO29 $22,595 $18,949 $20,189 $18,949 $19,004 $17,889
OCEANBERKELEY TWP29 $16,358 $12,763 $14,293 $12,763 $13,241 $12,867
OCEANBRICK TWP29 $15,514 $11,550 $13,468 $11,550 $11,912 $11,701
OCEANCENTRAL REGIONAL29 $18,634 $12,953 $14,831 $12,953 $13,728 $13,597
OCEANEAGLESWOOD TWP29 $18,800 $14,321 $15,955 $14,321 $14,418 $13,582
OCEANISLAND HEIGHTS BORO29 $19,359 $16,727 $17,367 $16,727 $17,125 $15,346
OCEANJACKSON TWP29 $14,834 $11,331 $13,021 $11,331 $11,516 $11,368
OCEANLACEY TWP29 $15,131 $11,754 $12,884 $11,754 $12,149 $11,837
OCEANLAKEHURST BORO29 $15,258 $12,966 $14,332 $12,966 $13,452 $12,263
OCEANLAKEWOOD TWP29 $23,395 $12,320 $19,652 $12,320 $12,829 $12,513
OCEANLAVALLETTE BORO29 $19,444 $16,270 $17,142 $16,270 $16,368 $17,501
OCEANLITTLE EGG HARBOR TWP29 $15,976 $12,815 $13,947 $12,815 $12,891 $12,378
OCEANLONG BEACH ISLAND29 $30,493 $21,866 $24,003 $21,866 $23,788 $21,352
OCEANMANCHESTER TWP29 $16,013 $12,658 $14,143 $12,658 $12,758 $12,480
OCEANOCEAN GATE BORO29 $20,302 $15,110 $17,554 $15,110 $15,676 $14,426
OCEANOCEAN TWP29 $19,608 $15,529 $17,672 $15,529 $17,265 $15,806
OCEANPINELANDS REGIONAL29 $19,996 $14,807 $17,304 $14,807 $15,214 $14,809
OCEANPLUMSTED TWP29 $15,782 $11,459 $12,472 $11,459 $11,813 $11,413
OCEANPOINT PLEASANT BEACH BO29 $17,388 $14,206 $14,942 $14,206 $13,851 $14,021
OCEANPOINT PLEASANT BORO29 $13,373 $10,384 $11,545 $10,384 $10,913 $10,817
OCEANSEASIDE HEIGHTS BORO29 $18,580 $15,799 $18,154 $15,799 $15,002 $13,385
OCEANSEASIDE PARK BORO29#NULL! $23,067 $23,482 $23,067 $25,413 $-
OCEANSOUTHERN REGIONAL29 $19,405 $15,243 $17,378 $15,243 $15,254 $15,123
OCEANSTAFFORD TWP29 $16,601 $12,348 $13,807 $12,348 $13,033 $13,173
OCEANTOMS RIVER REGIONAL29 $13,596 $10,375 $11,756 $10,375 $10,537 $10,571
OCEANTUCKERTON BORO29 $16,393 $11,406 $12,393 $11,406 $12,849 $11,546
PASSAICBLOOMINGDALE BORO31 $17,951 $14,162 $16,962 $14,162 $14,652 $14,706
PASSAICCLIFTON CITY31 $15,007 $11,563 $13,320 $11,563 $11,537 $10,974
PASSAICHALEDON BORO31 $13,022 $10,319 $12,416 $10,319 $10,603 $10,742
PASSAICHAWTHORNE BORO31 $15,231 $12,091 $13,843 $12,091 $12,119 $12,300
PASSAICLAKELAND REGIONAL31 $18,878 $17,248 $18,958 $17,248 $17,220 $15,657
PASSAICLITTLE FALLS TWP31 $14,847 $12,656 $13,576 $12,656 $12,514 $12,545
PASSAICNORTH HALEDON BORO31 $15,194 $10,702 $11,999 $10,702 $10,821 $10,779
PASSAICPASSAIC CITY31 $19,355 $15,038 $17,572 $15,038 $15,018 $14,074
PASSAICPASSAIC CO MANCHESTER R31 $20,026 $13,347 $19,674 $13,347 $13,609 $12,543
PASSAICPASSAIC VALLEY REGIONAL31 $18,366 $13,602 $16,353 $13,602 $14,102 $13,936
PASSAICPATERSON CITY31 $20,229 $16,575 $18,431 $16,575 $15,905 $14,545
PASSAICPOMPTON LAKES BORO31 $17,384 $14,900 $16,265 $14,900 $14,753 $14,475
PASSAICPROSPECT PARK BORO31 $13,632 $11,086 $13,178 $11,086 $11,002 $10,534
PASSAICRINGWOOD BORO31 $16,621 $13,063 $15,298 $13,063 $13,173 $13,137
PASSAICTOTOWA BORO31 $15,331 $12,403 $14,158 $12,403 $12,552 $12,306
PASSAICWANAQUE BORO31 $18,684 $14,037 $15,384 $14,037 $14,022 $13,619
PASSAICWAYNE TWP31 $16,654 $13,754 $14,889 $13,754 $13,629 $13,748
PASSAICWEST MILFORD TWP31 $17,540 $13,874 $16,425 $13,874 $13,861 $14,109
PASSAICWEST PATERSON BORO31 $14,260 $12,069 $13,493 $12,069 $11,735 $11,506
SALEMALLOWAY TWP33 $12,946 $10,823 $12,306 $10,823 $10,775 $10,447
SALEMELMER BORO33#NULL! $15,595 $14,303 #NULL!#NULL!#NULL!
SALEMELSINBORO TWP33 $16,357 $14,400 $15,670 $14,400 $14,023 $13,529
SALEMLOWER ALLOWAYS CREEK33 $17,166 $16,132 $16,882 $16,132 $17,024 $16,549
SALEMMANNINGTON TWP33 $15,948 $13,714 $14,198 $13,714 $13,040 $12,746
SALEMOLDMANS TWP33 $20,290 $15,942 $16,748 $15,942 $16,408 $15,583
SALEMPENNS GRV-CARNEY'S PT R33 $16,178 $11,875 $13,962 $11,875 $12,430 $11,682
SALEMPENNSVILLE33 $16,482 $12,307 $13,873 $12,307 $12,886 $12,190
SALEMPITTSGROVE TWP33 $15,857 $12,444 $13,851 $12,444 $12,527 $11,990
SALEMQUINTON TWP33 $16,012 $12,118 $13,008 $12,118 $12,510 $11,656
SALEMSALEM CITY33 $21,936 $15,677 $17,863 $15,677 $16,898 $15,860
SALEMUPPER PITTSGROVE TWP33 $14,417 $10,834 $12,555 $10,834 $10,865 $10,116
SALEMWOODSTOWN-PILESGROVE RE33 $14,013 $11,866 $12,751 $11,866 $12,566 $11,616
SOMERSETBEDMINSTER TWP35 $21,603 $14,663 $17,864 $14,663 $15,090 $15,561
SOMERSETBERNARDS TWP35 $15,937 $12,487 $13,879 $12,487 $12,453 $12,411
SOMERSETBOUND BROOK BORO35 $17,012 $12,316 $14,419 $12,316 $13,113 $12,129
SOMERSETBRANCHBURG TWP35 $17,625 $14,523 $15,566 $14,523 $14,944 $13,441
SOMERSETBRIDGEWATER-RARITAN REG35 $16,633 $13,398 $14,758 $13,398 $13,397 $12,872
SOMERSETFRANKLIN TWP35 $18,532 $12,996 $15,798 $12,996 $13,077 $12,778
SOMERSETGREEN BROOK TWP35 $17,290 $13,336 $15,279 $13,336 $13,443 $12,889
SOMERSETHILLSBOROUGH TWP35 $15,468 $12,249 $13,731 $12,249 $12,385 $12,252
SOMERSETMANVILLE BORO35 $15,240 $12,995 $14,092 $12,995 $13,010 $12,629
SOMERSETMONTGOMERY TWP35 $15,717 $11,628 $13,188 $11,628 $11,974 $11,802
SOMERSETNORTH PLAINFIELD BORO35 $18,006 $14,104 $16,632 $14,104 $13,966 $13,586
SOMERSETSOMERSET HILLS REGIONAL35 $19,301 $13,654 $15,711 $13,654 $14,227 $14,133
SOMERSETSOMERVILLE BORO35 $17,287 $13,827 $15,583 $13,827 $14,337 $13,055
SOMERSETSOUTH BOUND BROOK35 $18,232 $14,056 $17,100 $14,056 $14,284 $13,152
SOMERSETWARREN TWP35 $19,144 $15,278 $16,949 $15,278 $15,761 $15,367
SOMERSETWATCHUNG BORO35 $18,124 $14,085 $15,990 $14,085 $14,034 $12,796
SOMERSETWATCHUNG HILLS REGIONAL35 $18,579 $14,448 $16,305 $14,448 $14,765 $14,430
SUSSEXANDOVER REG37 $17,957 $13,912 $14,544 $13,912 $15,195 $13,924
SUSSEXBYRAM TWP37 $14,289 $11,372 $12,357 $11,372 $12,038 $11,554
SUSSEXFRANKFORD TWP37 $18,044 $14,417 $15,829 $14,417 $14,716 $15,164
SUSSEXFRANKLIN BORO37 $16,350 $14,366 $15,294 $14,366 $14,327 $14,031
SUSSEXFREDON TWP37 $15,485 $10,977 $13,266 $10,977 $11,752 $12,066
SUSSEXGREEN TWP37 $15,612 $13,298 $13,496 $13,298 $14,083 $13,103
SUSSEXHAMBURG BORO37 $20,814 $15,837 $17,391 $15,837 $16,492 $15,782
SUSSEXHAMPTON TWP37 $16,254 $12,964 $14,553 $12,964 $14,343 $12,716
SUSSEXHARDYSTON TWP37 $16,252 $12,062 $13,461 $12,062 $12,230 $11,800
SUSSEXHIGH POINT REGIONAL37 $21,461 $17,116 $18,353 $17,116 $18,179 $15,990
SUSSEXHOPATCONG37 $17,051 $12,912 $14,395 $12,912 $13,768 $12,865
SUSSEXKITTATINNY REGIONAL37 $18,771 $14,474 $16,756 $14,474 $15,100 $14,360
SUSSEXLAFAYETTE TWP37 $18,083 $12,886 $14,884 $12,886 $13,509 $13,352
SUSSEXLENAPE VALLEY REGIONAL37 $17,145 $13,750 $15,174 $13,750 $14,259 $13,403
SUSSEXMONTAGUE TWP37 $19,355 $14,749 $15,321 $14,749 $15,046 $15,012
SUSSEXNEWTON TOWN37 $17,049 $13,752 $14,739 $13,752 $13,714 $13,940
SUSSEXOGDENSBURG BORO37 $15,713 $12,015 $12,974 $12,015 $12,980 $12,623
SUSSEXSANDYSTON-WALPACK TWP37 $18,313 $15,321 $17,272 $15,321 $15,336 $15,591
SUSSEXSPARTA TWP37 $16,460 $12,074 $13,630 $12,074 $12,474 $11,594
SUSSEXSTANHOPE BORO37 $15,981 $11,018 $12,970 $11,018 $11,204 $9,770
SUSSEXSTILLWATER TWP37 $15,907 $13,216 $14,724 $13,216 $13,488 $13,815
SUSSEXSUSSEX-WANTAGE REGIONA37 $16,891 $13,720 $15,109 $13,720 $13,615 $13,114
SUSSEXVERNON TWP37 $18,311 $13,966 $16,265 $13,966 $14,082 $14,365
SUSSEXWALLKILL VALLEY REGIONA37 $18,938 $14,322 $17,191 $14,322 $15,114 $14,221
UNIONBERKELEY HEIGHTS TWP39 $17,113 $13,425 $14,907 $13,425 $13,591 $13,496
UNIONCLARK TWP39 $16,512 $12,158 $13,547 $12,158 $12,428 $11,523
UNIONCRANFORD TWP39 $14,821 $12,831 $13,810 $12,831 $12,753 $12,320
UNIONELIZABETH CITY39 $21,952 $16,242 $17,507 $16,242 $15,893 $15,678
UNIONGARWOOD BORO39 $16,546 $10,868 $14,753 $10,868 $10,948 $11,169
UNIONHILLSIDE TWP39 $17,580 $12,950 $14,954 $12,950 $13,418 $13,103
UNIONKENILWORTH BORO39 $16,483 $13,145 $14,861 $13,145 $12,733 $12,782
UNIONLINDEN CITY39 $17,498 $13,174 $16,469 $13,174 $13,816 $13,581
UNIONMOUNTAINSIDE BORO39 $14,766 $12,409 $14,276 $12,409 $12,291 $11,450
UNIONNEW PROVIDENCE BORO39 $16,399 $13,245 $14,590 $13,245 $13,446 $12,955
UNIONPLAINFIELD CITY39 $19,572 $15,553 $14,710 $15,553 $16,818 $14,159
UNIONRAHWAY CITY39 $16,516 $12,682 $14,428 $12,682 $12,952 $12,767
UNIONROSELLE BORO39 $18,806 $14,100 $17,730 $14,100 $14,715 $14,567
UNIONROSELLE PARK BORO39 $16,494 $13,453 $14,436 $13,453 $14,133 $13,116
UNIONSCOTCH PLAINS-FANWOOD R39 $15,665 $11,975 $13,711 $11,975 $12,105 $11,895
UNIONSPRINGFIELD TWP39 $17,168 $13,685 $15,670 $13,685 $13,797 $13,230
UNIONSUMMIT CITY39 $18,116 $14,411 $15,729 $14,411 $14,191 $14,191
UNIONUNION TWP39 $15,682 $12,364 $15,532 $12,364 $12,513 $12,373
UNIONWESTFIELD TOWN39 $14,923 $12,009 $13,553 $12,009 $12,057 $11,814
UNIONWINFIELD TWP39 $18,858 $18,371 $19,208 $18,371 $16,780 $16,984
WARRENALLAMUCHY TWP41 $18,634 $12,376 $14,205 $12,376 $13,454 $12,125
WARRENALPHA BORO41 $14,675 $14,584 $13,751 $14,584 $15,168 $14,546
WARRENBELVIDERE TOWN41 $14,418 $12,841 $13,489 $12,841 $13,096 $13,484
WARRENBLAIRSTOWN TWP41 $14,498 $11,524 $12,264 $11,524 $12,223 $11,293
WARRENFRANKLIN TWP41 $17,219 $14,328 $15,259 $14,328 $14,327 $14,344
WARRENFRELINGHUYSEN TWP41 $15,275 $11,546 $12,313 $11,546 $11,741 $11,142
WARRENGREAT MEADOWS REGIONAL41 $14,299 $11,631 $13,356 $11,631 $11,778 $10,610
WARRENGREENWICH TWP41 $12,592 $10,224 $10,698 $10,224 $10,012 $9,161
WARRENHACKETTSTOWN41 $17,159 $13,673 $15,288 $13,673 $14,049 $13,110
WARRENHARMONY TWP41 $16,360 $14,059 $16,592 $14,059 $13,581 $13,003
WARRENHOPE TWP41 $16,707 $13,375 $15,277 $13,375 $13,761 $12,993
WARRENKNOWLTON TWP41 $16,991 $12,613 $14,123 $12,613 $13,580 $13,230
WARRENLOPATCONG TWP41 $12,686 $12,344 $11,690 $12,344 $11,585 $11,522
WARRENMANSFIELD TWP41 $14,139 $10,860 $12,394 $10,860 $10,983 $10,253
WARRENNORTH WARREN REGIONAL41 $15,834 $12,295 $14,687 $12,295 $12,686 $12,214
WARRENOXFORD TWP41 $16,351 $13,100 $14,229 $13,100 $13,962 $13,182
WARRENPHILLIPSBURG TOWN41 $18,391 $14,281 $15,460 $14,281 $14,751 $14,209
WARRENPOHATCONG TWP41 $16,621 $13,873 $13,706 $13,873 $14,739 $13,909
WARRENWARREN HILLS REGIONAL41 $18,543 $14,053 $16,138 $14,053 $14,948 $14,256
WARRENWASHINGTON BORO41 $14,051 $12,862 $13,610 $12,862 $12,699 $12,078
WARRENWASHINGTON TWP41 $14,316 $12,037 $13,069 $12,037 $11,658 $12,066
WARRENWHITE TWP41 $15,578 $13,180 $14,339 $13,180 $13,018 $12,778

 

As noted in page 10 of Misleading the Taxpayer: The Per-Pupil Expenditure Dilemma, the definitions of the various categories are:

New Jersey School Report Card (RC): A 1995 state law mandates this report, which “presents thirty-five fields of information for each school in the following categories: school environment, students, student performance indicators, staff, and district finances.” Among other statistics, the Report Card presents both comparative costs and total costs per pupil. The comparative measure includes expenditure categories representative of districts of similar budget type, and the total measure includes all comparative costs and tuition expenditures, transportation, other current expenses, equipment, facilities/acquisition, and restricted expenses. This measure routinely underestimates per-pupil costs, and should be used by taxpayers with extreme caution See http://education.state.nj.us/rc/rc10/menu/01.html.

Taxpayers’ Guide to Education Spending (TG): This report was formerly called the Comparative Spending Guide (CSG). Its Total Spending Per Pupil metric, which is new in 2011, provides a more inclusive picture of district expenditures by factoring in state expenditures on behalf of the districts, Budgetary Per Pupil Cost, pension and Social Security payments, capital outlays, debt service, judgments, and special revenues (e.g., preschool, Title I, and IDEA). While failing to always depict accurate per-pupil costs for all school districts, this is the best tool currently available to taxpayers. See http://www.state.nj.us/education/guide/2011/district.shtml.

User-Friendly Budget (UFB): School districts prepare this statute-defined report, which is a short-form accounting of major revenue and expenditure categories and the primary method for communicating budget information to the public. The document “requires officials in each school district to place a ‘user-friendly’ summary of their proposed budget on the district’s website (if one exists) following the public hearing on the budget and prior to the school election in April.” After the election, a final user-friendly summary of the final budget must be posted on both the district’s website and the New Jersey Department of Education (NJDOE) website. The budget communicates the advertised per-pupil cost calculations for each school district and includes the 2008 actual, 2009 actual, 2010 original, 2010 revised, and 2011 proposed budgets. In an effort to compare districts uniformly, this measure has been the primary tool responsible for misleading taxpayers.See http://www.state.nj.us/cgi-bin/education/finance/budgets.pl.

 

Review Your District’s Independent Audit

All New Jersey school districts must undergo an annual independent audit by a state-approved Registered School Accountant (RSA).   Similar to the audits required of private companies, this document is a comprehensive review of school district revenue, expenditure and capital transactions, that will provide the reader with a broad perspective of how a school district allocates resources.  The Common Sense Institute of New Jersey recommends that all interested taxpayers review their respective school district audits, and utilize this document to ask targeted questions of their school board and district officials. All 2010 audits are available at this link.