Legal 6 col x 20”
1005
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF NET POSITION
FYE JUNE 30, 2023
ASSETS AND DEFERRED Governmental
OUTFLOWS OF RESOURCES Activities
Assets:
Cash and cash equivalents $ 3,054,074
Taxes receivable, net of allowance for uncollectible taxes 448,229
Deposit with Retirement Board 26,266
Other receivables 117,578
Prepaid Worker’s Compensation 74,053
Other prepaid expenses 54,122
Due from other governments:
State aid receivable 106,065
PEIA allocation receivable 253,677
Reimbursements receivable 2,813,157
Capital assets:
Land 1,333,753
Land improvements 1,245,389
Buildings and improvements 38,579,356
Furniture and equipment 2,837,518
Vehicles 4,027,149
Less accumulated depreciation (20,413,678)
Less accumulated depreciation 27,609,487
Total assets 34,556,708
Deferred outflows of resources:
Pension 620,663
Other post employment benefit (OPEB) 205,599
Total deferred outflows of resources 826,262
Total assets and deferred outflows
of resources $ 35,382,970
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities 1,664,691
PEIA premiums payable 189,821
Accounts payable 106,448
Accrued interest 6,634
Finance lease obligation 224,279
Due beyond one year:
Finance lease obligation 805,000
Net pension liability – Proportionate Share 1,028,157
Net other post employment benefit (OPEB) liability –
Proportionate Share 66,590
Total liabilities 4,091,620
Deferred inflows of resources:
Pension 69,746
Other post employment benefit (OPEB) 394,899
Other post employment benefit (OPEB) – dental &
vision benefits –
Total deferred inflows of resources 464,645
Total liabilities and deferred inflows
of resources $ 4,556,265
Net Position:
Net investment in Capital Assets 27,609,487
Restricted for:
Debt Service –
Special projects 697,916
Excess Levy –
Capital projects 4,005
Unrestricted 2,826,705
Total net position $ 30,826,705
The notes are an integral part of the financial statements, however, to conserve space, they are not included in the publication but are available for review at the board office.
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
FYE June 30, 2023
65
11 Special 71 51 General 61 Revenue Special Capital Current Special School Activity Revenue Projects Total
Expense Revenue Fund ESSERF Fund Governmental
Revenues:
Property taxes $ 1,734,434 $ – $ – $ – $ – $ 1,734,434
Other local sources 150,336 331,677 417,954 – – 899,967
State sources 14,493,173 550,244 – 26,150 305,653 15,375,220
Federal sources 185,564 5,118,819 – 1,554,312 – 6,858,695
Miscellaneous sources – – – – – –
Total revenues 16,563,507 6,000,740 417,954 1,580,462 305,653 24,868,316
Expenditures:
Instruction 9,299,472 2,627,776 453,014 1,220,904 – 13,601,166
Supporting services:
Students 643,785 520,089 – 438,462 – 1,602,336
Instructional staff 119,521 1,193,979 – 285,197 – 1,598,697
Central administration 427,779 45,961 – 4,160 – 477,920
School administration 1,258,968 – – – – 1,258,968
Central Services 405,995 – – 48,841 – 424,836
Operation & maintenance of facilities 2,086,121 – – 46,540 – 2,132,661
Student transportation 2,883,793 75,317 – 5,138 – 2,964,248
Other support services – – – – – –
Food services 661 1,605,114 – – – 1,605,775
Community services 81,046 – – – – 81,046
Capital outlay – – – – 305,645 305,645
Finance Leases:
Principal payment expense 158,717 – – – – 158,717
Interest expense 13,866 – – – 13,866
Total expenditures 17,379,724 6,068,256 453,014 2,019,242 305,645 26,225,881
Excess (deficiency) of revenues
over expenditures (816,217) (67,516) (35,060) (438,780) 8 (1,357,565)
Other financing sources (uses):
Proceeds from disposal of real
or personal property 5,002 – – – – 5,002
Transfers in 148,845 50,979 565,614 – – 265,238
Transfers (out) (8,871) (168,085) (6,864) (81,418) – (265,238)
Total other financing sources (uses) 144,776 (117,106) 58,750 (81,418) – 5,602
Extraordinary Item:
Net change in fund balances (671,441) (184,622) 23,690 (520,198) 8 (1,352,563)
Fund balances – beginning 4,120,690 394,892 463,956 – 3,997 4,983,535
Fund balances – beginning,
as restated 4,120,690 394,892 463,956 – 3,997 4,983,535
Fund balances – ending $ 3,449,249 $ 210,270 $ 487,646 $ (520,198) $ 4,005 $ 3,630,972
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
FYE June 30, 2023
65 71
11 61 Special Special 51
General Special Revenue Revenue Capital
Current Revenue School Activity ESSERF Projects Total
Expense Fund Fund Fund Fund Governmental
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash equivalents $ 2,522,243 $ 41,068 $ 487,646 $ – $ 3,117 $ 3,054,074
Taxes receivable, net 448,229 – – – – 448,229
Deposit with Retirement Board 26,266 – – – – 26,266
Prepaid Workers’ Comp 74,053 – – – – 74,053
Other receivables 117,578 – – – – 117,578
Other prepaid expenses 54,122 – – – – 54,122
Due from other governments:
State aid receivable 106,065 – – – – 106,065
PEIA allocation receivable 253,677 – – – – 253,677
Reimbursements receivable 233,831 1,382,928 – 739,509 456,889 2,813,157
Due from other funds 1,933,986 – – – – 1,933,986
Total assets 5,770,050 1,423,996 487,646 739,509 460,006 8,881,207
Deferred outflows of resources – – – – – –
Total deferred outflows
of resources – – – – – –
TOTAL ASSETS PLUS
DEFERRED OUTFLOWS
OF RESOURCES $ 5,770,050 $ 1,423,996 $ 487,646 $ 739,509 $ 460,006 $ 8,881,207
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $ 1,664,691 $ – $ – $ – $ – $ 1,664,691
Other post employment
benefits payable – – – – – –
PEIA premiums payable 189,821 – – – – 189,821
Accounts payable & Payable
to others 35,947 58,750 – 11,751 106,448
Due to other fiscal agents – – – – – –
Due to other funds – 750,227 – 727,758 456,001 1,933,986
Total liabilities 1,890,459 808,977 – 739,509 456,001 3,894,946
Deferred inflows or resources 430,342 404,749 – 520,198 – 1,355,289
Total deferred inflows of resources 430,342 404,749 – 520,198 – 1,355,289
Fund Balances:
Nonspendable 54,122 – – – – 54,122
Restricted – 210,270 487,646 – 4,005 701,921
Committed 1,131,226 – – – – 1,131,226
Assigned 608 – – – – 608
Unassigned 2,263,293 – – (520,198) – 1,743,095
Total fund balances 3,449,249 210,270 487,646 (520,198) 4,005 3,630,972
TOTAL LIABILITIES,
DEFERRED INFLOWS OF
RESOURCES AND FUND
BALANCES $ 5,770,050 $ 1,423,996 $ 487,646 $ 739,509 $ 460,006 $ 8,881,207
Amounts reported for governmental activities in the statement of net position differ due to:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds 27,609,487
Right-of-use assets used in governmental activities are not financial resources and, therefore, are not reported in the funds –
Other deferred charges are not reported in the funds 924,947
Property taxes receivable and food service billings receivable will be collected this year but are not available soon enough to
pay for the current period’s expenditures, and are therefore deferred in the funds 430,342
Net OPEB asset – proportionate share 14,204
Deferred outflows and inflows of resources related to pensions and OPEB are applicable to future periods, and therefore, are
not reported in the funds
Deferred outflows of resources related to pensions 620,663
Deferred inflows of resources related to pensions (69,746)
Deferred outflows of resources related to OPEB 205,599
Deferred inflows of resources related to OPEB (394,899)
Some liabilities, including net pension and OPEB obligations, are not due and payable in the
current period and, therefore, are not reported in the funds
Bonds payable, due within one year –
Bonds payable, due beyond one year –
Unamortized bond premium –
Accrued interest on bonds (6,634)
Accrued sick leave payable (1,029,279)
Compensated absences –
Net Pension liability – proportionate share (1,028,157)
Net OPEB liability – proportionate share (66,590)
Net position of governmental activities $ 30,826,705
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE STATEMENT OF
REVENUES, EXPENDITURES, AND CHANGES
IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FYE JUNE 30, 2023
Net change in fund balances – total governmental funds $ (1,352,563)
Amounts reported for governmental activities in
the statement of activities are different due to:
Governmental funds report capital outlays as expenditures.
However, in the statement of net position, the cost of capital
assets is allocated over their estimated useful lives and
reported as depreciation expense. The effect on net
position is the amount by which capital outlays exceed
depreciation in the current period.
Depreciation expense (1,157,719)
Capital outlays 9,618,809
Certain receivables will be collected this year but are not
available soon enough to pay for the current period’s
expenditures. This is the amount by which such receivables
increased (decreased).
Property taxes receivable 143,587
Operating Grants and Contributions 924,947
Differences in the cost and accumulated depreciation on
disposed capital assets are reported as a loss and reduction in
net position in the statement of activities.
Cost of assets disposed (8,716,186)
Accumulated depreciation of assets disposed –
Interest on long-term debt in the statement of activities
differs from the amount reported in the governmental funds
because interest is recognized as an expenditure in the funds
when it is due, and thus requires the use of current financial
resources. In the statement of activities, however, interest
expense is recognized as the interest accrues, regardless of
when it is due. 15,334
Governmental funds report district pension contributions as
expenditures. However, in the statement of Activities, the cost
of pension benefits earned net if employee contributions is
reported as pension expense.
District pension contributions 169,927
Cost of benefits earned net of employee contributions (116,301)
Governmental funds report district OPEB contributions as
expenditures. However, in the statement of Activities, the cost
of OPEB benefits earned net if employee contributions is
reported as OPEB expense.
District OPEB contributions 64,886
Cost of benefits earned net of employee contributions 313,363
Finance Lease payables are reported as liabilities in the
statement of net position, but are only reported in government
funds to the extent they have matured. This is the amount
by which finance lease payables decreased. 158,717
Change in net position of governmental activities $ 66,801
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR PUBLICATION
FOR THE FISCAL ENDED JUNE 30, 2023
Salaries expenditures:
Board officials:
Phoebe Nichols, President $ 5,280
Nicole Jones, Jr., Vice President 5,120
David W. Pierson, Jr 5,280
Susan Bodkins 5,280
Lolita Nutter 5,280
Superintendent 117,852
Interim Superintendent 50,603
Total salaries paid to other professional personnel 9,247,060
Total salaries paid to service personnel 3,499,797
Total salaries paid to students for work performed –
Total salary expenditures 12,941,552
Non-salary expenditures:
Expenditures paid in excess of two hundred fifty
dollars ($250):
(List the name of each firm, corporation and person
to whom more than two hundred fifty dollars ($250)
in the aggregate from all funds was paid during the
fiscal year, together with the aggregate amount paid
and the purpose for which paid.)
Total non-salary expenditures paid in excess of
two hundred fifty dollars ($250) 13,269,786
Total non-salary expenditures paid of less than
two hundred fifty dollars ($250) 14,543
Total accrued expenditures, refunds, and other
non-cash transactions –
Total non-salary expenditures 13,284,329
Total expenditures per financial statements $ 26,225,881
Supplemental Schedule of Expenditures
VENDOR NAME AMOUNT OF CHECK
PRO SOURCE 2,747.05
ACCURATE LABEL DESIGNS 854.95
ADVANTAGE TECHNOLOGY, LLC 60,371.89
APPLIED EDUCATIONAL SYSTEMS 2,500.00
CARRIER ENTERPRISES 609.40
NCS PEARSON INC 825.00
AIR DISTRIBUTOR 1,944.00
SUCCESS BY DESIGN, INC. 922.17
ALPHA MECHANICAL SERVICES 35,610.62
AM PRINTING 490.00
AMERICAN TIMBER MKT GRP., LLC 786.00
AMTEK 23,542.00
APPALACHIAN POWER 37,686.19
APPALACHIAN SIGNALS & PRODUCTS 11,683.14
APPALACHIAN TIRE PRODUCTS INC 28,680.66
APPLE EDUCATION 78,941.00
CARD SERVICES CENTER 1,352.59
BIG OTTER ELEMENTARY 6,335.17
BIRD’S BUS & DIESEL REPAIR LLC 4,500.00
BLACK DIAMOND POWER COMPANY 286,264.56
BOWLES RICE LLP 16,968.00
BRIDGEVALLEY 2,100.00
BSN SPORTS 743.37
BURKETT RESTAURANT EQUIPMENT 2,821.28
CITCO WATER 816.00
C & T DESIGN – CHARLESTON 22,647.54
CAMEL CITY POSTER PRODUCTIONS 250.00
VENDOR NAME AMOUNT OF CHECK
CAMEL TECHNOLOGIES, LLC 18,376.96
CAPITOL BUSINESS INTERIORS 21,125.50
CAPITOL SALES CORPORATION 20,997.92
CASTO TECHNICAL SERVICES INC 1,496.00
CC SAFETY SUPPLY 3,208.15
CDW G LLC 18,626.21
CERTIFIED LABORATORIES 8,109.50
CERTIPORT 1,295.00
CEV MULTIMEDIA 850.00
CHAPMAN TECHNICAL GROUP 6,196.46
CHARLESTON ACOUSTICS 803.20
CHARLESTON FLEET SERVICES 9,309.09
CINTAS CORPORATION #525 22,576.64
CLAY AUTO 6,312.11
CLAY COUNTY AG FAIR 6,300.00
CLAY COUNT( BOARD OF ED 414.00
CLAY COUNTY FREE PRESS 3,233.47
CLAY CO GOLDEN DELICIOUS FEST 270.00
CLAY COUNTY HEALTH DEPT 8,043.00
CLAY COUNTY HIGH SCHOOL 19,952.00
CLAY COUNTY LIBRARY 75,380.80
CLAY COUNTY PUBLIC SVC DIST 6,559.17
CLAY ELEMENTARY SCHOOL 11,631.00
CLAY FARM BUREAU COOPERATIVE 11,498.42
CLAY LUMBER 2,162.77
CLAY COUNTY MIDDLE SCHOOL 18,583.50
VENDOR NAME AMOUNT OF CHECK
CLAY MUNICIPAL WATER WORKS 65,290.17
PRIMARY CARE SYSTEMS INC 115,822.34
SHERIFF OF CLAY COUNTY 14,865.12
CLEAN HARBORS ENVIRONMENTAL 23,504.32
CLEAR RATE COMMUNICATIONS 256.88
COLLEGE ENTRANCE BOARD 6,570.00
DOUGLAS COOK 27,735.00
COOP’S CUSTOM TSHIRTS & DESIGN 4,620.00
WV CASE 325.00
CRISIS PREVENTION INSTITUTE 5,207.40
CRISIS PREVENTION INSTITUTE 1,229.70
CRITTERS ENTERPRISE 525.00
CROOK BROTHERS 29,049.75
CTE ENTERPRISES 500.00
CUNNINGHAM MOTORS INC 559.47
CURRICULUM ASSOCIATES INC 12,500.00
DECKER EQUIPMENT 5,339.15
DEMCO 10,145.00
SUITLE & STALNAKER 25,000.00
DINSMORE AND SHOHL LLP 20,545.96
DISCOUNT COMMUNICATIONS & 1,000.50
DOMINION HOPE 7,020.86
DOT ONE-THREE VISION SERVICES 7,350.00
DOUGLAS EQUIPMENT 8,116.28
DPF ALTERNATIVES OF WV, LLC 2,586.93
EASTERN PANHANDLE 9,600.00
WASTE MANAGEMENT OF WV INC 48,402.16
EDGENUITY INC 34,310.00
EDGEWOOD PRESS, INC. 445.00
EDUCATION SYSTEM SOLUTIONS INC 6,500.00
J C EHRLICH 7,968.00
ELECTRONIC SPECIALTY CO 9,431.68
ELK THEATER 336.00
EQUIPARTS CORPORATION 2,158.98
ESPORTS PERFORMANCE ACADEMY 1,239.00
ESTEP FENCE COMPANY 6,650.00
MIKE HOLT ENTERPRISES OF 2,749.36
FASTSIGNS 15,789.77
FERGUSON ENTERPRISES INC #142 1,702.30
FIFTH THIRD BANK 1,248,764.40
FLEETSOFT LLC 499.00
FORE TIMBER COMPANY, INC 23,970.00
FORESTRY SUPPLIERS INC 5,563.47
FP MAILING SOLUTIONS 768.00
FRONTIER WV INC 22,611.10
GALAXY LANES 289.50
GENERAL SALES COMPANY 53,993.11
GOLDFARB ELECTRIC SUPPLY CO 1,238.56
GOODHEART-WILLCOX PUBLISHER 5,447.87
E3 DIAGNOSTICS 578.00
GRAYBAR ELECTRIC CO 1,638.36
GREEN’S FEED & SEED 2,319.43
HAMMOC RIDGE FARMS 4,250.00
HAND2MlND INC 18,267.53
HARRIS SCHOOL SOLUTIONS 3,370.80
HARTFORD FIRE INSURANCE CO. 21,503.00
THE HARTFORD 1,300.00
HERFF JONES,INC. 833.21
VENDOR NAME AMOUNT OF CHECK
HOBART SALES AND SERVICE 1,364.31
HOLCOMB SANITATION SERVICE 800.00
HOLCOMB SEPTIC SYSTEMS 3,120.00
HEALTH RESEARCH SYSTEMS 5,045.30
HOTSY EQUIPMENT CO 3,037.50
HUMMERT SUPPLIES 9,940.05
INCARE TECHNOLOGIES 480,282.00
IKE WALKER ORGANIZATION 900.00
INTERSTATE BATTERY SYSTEM OF 2,098.00
IRS 5,569.11
JOHNSON CONTROLS SECURITY SOL 2,926.72
JONES SCHOOL SUPPLY CO 1,126.23
ERWIN SHAWN THORNE 9,300.00
TRACEY JONES 392.00
KANAWHA COUNTY SCHOOLS 44,396.41
KCEAA 560.00
KANAWHA PIANO GALLERY LLC 525.00
KEEN QUALITY MEAT, LLC 1,803.36
MUSIC & ARTS CA DEPT. 3,999.10
KIMBALL MIDWEST 8,754.54
JANE MCCOY 12,376.00
KING’S TRUCKING & WRECKER 3,750.95
KOMAX BUSINESS SYSTEMS 600.00
LAB AIDS INC 609.00
LAKESHORE CO 3,148.40
LEGACY FOODS 330.00
LIZEMORE ELEMENTARY 3,879.00
LOWES 12,947.26
LINDE GAS AND EQUIPMENT 26,497.91
MACMILLIAN HOLDINGS LLC 5,170.53
MAJORCLARITY 3,000.00
MARSICO BROTHERS INC 1,430.00
MASON AND BERRY 845.74
UNITED REFRIGERATION 4,024.47
MATHENY MOTOR TRUCK COMPANY 610.00
TIMOTHY LEE LEWIS 960.00
MON POWER 110,826.01
MOUNTAINEER GAS COMPANY 75,812.65
MOUNTAIN STATE EDUCATION 17,536.06
MOUNTAIN VENDING INC 700.00
NAPA AUTO PARTS 1,977.51
NATIONAL SEATING & MOBILITY 5,008.20
NATIONAL POOL AND EQUIPMENT CO 10,079.12
NICHOLAS PRINTING 1,108.40
NICHOLAS CO LANDFILL 711.80
EDWARDS FARM 2,889.90
NOREGON SYSTEMS LLC 1,555.00
OFFICE DEPOT 27,636.21
OGLEBAY RESORT/WHEELING PARK 10,896.39
ONSOLVE, LLC 2,518.80
ORACLE ELEVATOR 27,515.67
OSCAR F HENRY CO 883.50
PARTS & MORE INC 8,049.82
BASE EDUCATION, LLC 1,500.00
PERSONNEL CONCEPTS 1,065.50
POCKET NURSE 8,107.39
POWELL INCORPORATED 4,305.42
PRECISION SERVICES 1,190.78
VENDOR NAME AMOUNT OF CHECK
PREMIER ENERGY SYSTEMS 1,080.00
PROJECT LEAD THE WAY 5,639.25
PARCHMENT LLC 623.00
PSAT/NMSQT 2,188.80
PURITY CHEMICALS 893.66
QUALITY LAND AND PROPERTY SRVC 33,441.65
RE MICHEL COMPANY LLC 1,324.40
RALEIGH MINE & INDUSTRIAL SUPP 580.00
BRITON EDUCATION 17,500.00
RICHMORR & ASSOCIATES 8,310.92
ROTO-ROOTER 2,625.00
RSP FIRE PROTECTION & EQUIP 19,696.00
SAVE THE CHILDREN 62,549.00
SCHAEFFER’S 2,009.16
SCHOLASTIC INC 5,142.56
SCHOLASTIC MAGAZINES INC 257.11
SCHOOL AVOIDANCE ALLIANCE 2,971.04
SCHOOL HEALTH CORPORATION 3,430.92
SCHOOL OUTFITTERS 4,138.00
SCHOOL MATE 2,631.00
SCHOOL NURSE SUPPLY 486.40
SCHOOL SERVICE, INC. 698.14
SOUTHERN EDUCATION SERVICES 9,419.26
SHAMBLIN BROTHERS FARM SUPPLY 2,500.00
SHAMBLIN STONE INC 761.21
SHERWIN WILLIAMS 2,202.92
LUTE SUPPLY 424.57
SKILLSUSA WEST VIRGINIA 760.00
SMALL TOWN MARKET 560.00
SPORTS CONNECTION 5,471.25
ALWAYS AVAILABLE SEATING 9,700.00
STATE ELECTRIC SUPPLY COMPANY 19,615.95
ANITA M STEPHENSON 301.30
TYNKER 2,862.00
STS EDUCATION 864,508.19
SUMMERSVILLE GLASS, INC 1,656.36
STEPHANIE OXLEY 4,400.00
JADE TIGER GAMES 2,444.07
CHRISTY L. HAYNES 400.00
TECH ED SAFETY 478.35
TETRICK & BARTLETT 44,750.00
TISKELWAH TREATS 2,750.00
TOM RICKMAN & ASSOCIATES 3,778.52
TRAINE U. S. INC 6,538.37
TROYER’S QUALITY MEATS 2,470.30
1 KORIN 3-10, INC. 750,641.21
UNION BANK 169,159.40
UNITED BANK 38,213.14
UNITED DAIRY 93,720.88
UNITED LABORATORIES 4,225.23
UNITED RENTALS 26,500.00
UNITY SCHOOL BUS PARTS INC 8,356.32
US BANK 600,013.93
U S BANK 31,072.09
SCENARIO LEARNING, LLC 6,642.55
VERTICAL TRANSPORT CONSULTING 403.97
VERSARE 6,034.50
ANNETTE PRATT 2,800.00
H E WHITE ELEMENTARY 3,395.00
WORLDWIDE EQUIPMENT 460,074.48
WV ADJUTANT GENERAL 2,358.24
VOLUNTEER WEST VIRGINIA 25,000.00
WVAPT 600.00
WV AMERICAN WATER 3,844.67
WVASHRO INC 260.00
WVCTM 540.00
WV DEPT OF ED 5,000.00
WV NET 271.60
WV DEPT OF AGRICULTURE 9,641.76
WV DIVISION OF LABOR 345.00
WVOUTDOOR 300.00
WV STATE AUDITOR 3,580.00
WV STATE UNIVERSITY 67,900.00
WV STEEL CORP 14,769.84
WV ELECTRIC 2,894.40
ZDS DESIGN/CONSULTING SVC 61,122.51
ZONES LLC 6,480.00
WV BOARD OF RISK INSURANCE 145,841.00
JASPER ENGINES & TRANSMISSIONS 2,250.00
BUREAU FOR CHILD SUPPORT ENFOR 310.00
AIR MED CARE NETWORK 7,955.00
AMERICAN FIDELITY ASSURANCE 117,822.58
AMERICAN NATIONAL 4,075.03
CLAY COUNTY BANK 885.36
COLONIAL LIFE 698.14
CONSECO HEALTH INSURANCE CO 5,379.99
GREAT-WEST TRUST COMPANY, LLC 7,500.00
HORACE MANN LIFE INSURANCE CO 26,016.29
PIONEER FEDERAL CREDIT UNION 104,970.76
LEGALSHIELD 4,118.10
TEXAS LIFE 39,602.41
WV MOUNTAINEER FLEXIBLE BENEF 133,308.96
WVSBA 10,571.00
IRS 2,998,945.91
CLAY COUNTY BANK 8,443,556.09
STATE TAX COMMISSIONER 483,114.99
WV PUBLIC EMPLOYEES INSURANCE 2,613,926.70
RETIREE HEALTH BENEFIT TRUST 33,259.34