VILLAGE OF BETHLEHEM
FINANCIAL REPORT GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
FUND BALANCE, JULY 1, 2024 $406,680.03
REVENUES:
Ad Valorem Taxes $561,334.26
Building Permit Fees 3,072.30
B & O Tax 382,294.18
Local Utility Tax 140,481.58
Licenses 2,625.20
IRP Tax 85,960.33
Rent/Royalties 66,063.18
Police Fines & Costs 18,012.70
Cable Franchise Fees 57,007.12
Miscellaneous 59,582.45
Gaming Income 15,826.27
Oil & Gas Excise Tax 13,228.89
Other Municipal Grants 27,573.47
American Rescue Plan Reimbursements 298,067.07
Contributions from Other Entities 15,000.00
Sale of Fixed Assets 1,785.00
Video Lottery Revenue 36,114.64
TOTAL REVENUES $1,784,028.64
TOTAL REVENUES &
FUND BALANCE $2,190,708.67
EXPENDITURES:
OFFICE OF THE MAYOR
Official’s Salaries: Mayor
$3,600.00
Fica: EFTPS 550.80
Travel: Matthew Saseen 3,600.00
Insurance:
Encova Insurance 82.41
Nationwide 350.00
TOTAL OFFICE OF MAYOR $8,183.21
OFFICE OF COUNCIL
Official’s Salaries: Councilmen
$9,815.00
Fica: EFTPS 750.85
TOTAL COUNCIL $10,565.85
OFFICE OF RECORDER
Official’s Salaries: Recorder $2,400.00
FICA: EFTPS 183.60
Legal Publications:
Wheeling Newspapers, Inc. 2,329.80
Dues & Subscriptions:
Belomar Regional Council 373.39
WV Municipal League 937.80
WVMCRA 70.00
Insurance & Bonds: Nationwide 350.00
TOTAL OFFICE OF RECORDER $6,644.59
OFFICE OF VILLAGE CLERK
Salaries & Wages: Village Clerks $35,381.07
Fica: EFTPS 2,706.63
Postage:
U.S. Postmaster 64.00
Audit:
BHM CPA Group, Inc 1,887.50
WV State Auditor 604.00
Professional Fees:
Shaw & Associates, PLLC 19,235.00
Pension:
The Retirement Advantage 233.34
Mass Mutual 6,303.55
Employee Insurance:
Kansas City Life 771.03
Health Plan 26,518.38
Wheeling Hospital 5,715.36
Reynolds Memorial Hospital 2,248.01
West Virginia University 3,303.54
Insurance & Bonds:
WV Bureau of Employment 144.10
Encova Insurance 812.74
Travelers 18,660.44
Material & Supplies:
Sam’s Club 327.56
Pitney Bowes Reserve Acct 5,011.28
Groupstar 3,355.50
Cardinal Business Forms 817.43
1st Choice Fire Extinguisher 342.20
Key Environmental Inc. 685.26
Johnson Boiler Works 2,691.79
J.C. Mensore Dist., Inc 599.85
Signature Pay 1,012.77
Richardson Copy Concepts 1,760.52
Wheeling Office Supply 434.59
American Sanitary Supply 354.91
WV Dept. of Environmental 900.00
Maintenance Fee 5,062.32
United Bankcard Center 2,466.03
Amasti 163.10
Crestline Software LLC 2,245.49
Lowe’s 296.60
Field & Technical Services 902.77
Carrie’s Catering 920.00
Erb Electric 194.00
Zambito Flooring America 212.00
Bethlehem Opoid Account 548.07
Dream Clean 104.95
Fosters Septic & Utility 650.00
Others-Aggregate (Under $50) 94.29
Capital Expeditures: Groupstar 1,577.00
TOTAL OFFICE OF VILLAGE CLERK $158,318.97
OFFICE OF POLICE JUDGE
Official’s Salary: Police Judge $4,600.00
TOTAL OFFICE OF POLICE JUDGE $4,600.00
OFFICE OF VILLAGE ATTORNEY
Official’s Salary: Village Solicitor $1,800.00 Other Legal Services:
Gompers, McCarthy & McClure 42,345.29
TOTAL OFFICE OF VILLAGE ATTORNEY $44,145.29
VILLAGE HALL
Salaries & Wages: Janitor $1,960.00
Fica: EFTPS 149.94
Telephone: Comcast 1,502.13
Utilities:
American Electric Power 2,380.91
Bethlehem Water Dept. 2,899.53
Jochum Refuse 600.00
John Deere Financial 2,599.12
Insurance:
Paull Associates 250.00
Other-Aggregate (Under $50) 50.31
Capital Expenditures: Carpeting Unlimited 20,542.00
TOTAL VILLAGE HALL $32,933.94
POLICE DEPARTMENT
Salaries & Wages:
Police Officers $310,425.05
Fica: EFTPS 23,747.44
Employee Insurance:
Kansas City Life 462.52
Health Plan 59,938.72
Pension:
The Retirement Advantage 466.67
Invesco 6,277.27
Mass Mutual 4,599.02
Equipment Repairs:
United Bankcard 85.21
Repairs-Cruisers:
Bearcom Wireless 489.00
S & V Exxon 150.00
Elm Grove Dodge 3,051.55
Pro Auto Truck & Equipment 6,221.51
Wilson Autoglass 302.03
American Tire, Inc. 3,415.79
United Bankcard 235.50
Others-Aggregate (Under $50) 19.79
Insurance & Bonds:
WV Bureau of Employment 1,044.91
Encova Insurance 5,302.95
Travelers Insurance 13,660.45
Training:
Bradley Shutler 650.00
Rusty Jewell 62.17
Andrew McCombs 496.90
Dark Horse Associates 498.00
Materials & Supplies:
Wheeling Hospital 241.79
Groupstar 956.22
Elm Grove Dodge 401.30
Lowe’s 1,195.96
United Bankcard Center 4,401.02
Mt. Olivet Car Wash 100.00
In Synch Systems 1,028.50
10-42 Tactical 643.82
WV Division of Motor Vehicles 50.00
Speciality Supply Co. 257.52
Primo Auto Detailing 348.75
Kyle Welton 260.59
Wise Guys Police Training Service 135.00
Others-Aggregate (Under $50.00) 104.82
Gasoline, Tires, Etc.:
Wright Express (Exxon) 3,700.44
American Tire 1,353.76
Belmont Petroleum Corp. 11,433.39
Advance Auto 58.81
Uniforms:
10-42 Tactical LLC 10,747.17
Shirts N More 60.99
Capital Expenditures:
GroupStar 1,494.00
PB Electronics 1,525.00
Axon Enterprises Inc. 6,018.30
TOTAL POLICE DEPARTMENT $488,119.60
FIRE DEPARTMENT
Hydrant Rentals: Bethlehem – Water Dept. $1,593.00
Contributions:
Bethlehem Vol. Fire Dept. 22,500.00
TOTAL FIRE DEPARTMENT $24,093.00
COMMUNITY PARK
Contributions: America Fireworks $ 15,415.00
TOTAL PARKS DEPARTMENT $ 15,415.00
STREET DEPARTMENT
Salaries & Wages:
Street Department Employees $122,399.18
Fica: EFTPS 9,363.53
Employee Insurance:
Kansas City Life 596.08
Health Plan 47,600.62
Pension:
The Retirement Advantage 699.99
Invesco 2,548.67
Mass Mutual 4,216.38
Street Lighting:
American Electric Power 29,758.99
Equipment Repairs:
Southeastern Equipment 1,653.26
Wheeling Spring 2,668.91
Lashley’s 250.00
Pro Auto Truck & Equipment 6,931.60
Wheeling Rubber Products 115.64
ICR Equipment Rental 2,569.25
United Bankcard 3,950.00
Vehicle Maintenance:
Advance Auto Parts 460.08
Pro Auto Truck & Equipment 954.83
Wheeling Spring 321.90
Lashleys 296.29
Engineer: Stegman & Schellhase, Inc. 8,306.44
Insurance & Bonds:
WV Bureau of Employment 389.82
Encova Insurance 2,236.43
Traveler’s Insurance 13,660.45
Materials & Supplies:
Ohio River Aggregate 8,450.85
Lowe’s 4,827.47
Kennedy Hardware 1,422.02
Miss Utility of WV 289.00
Wilson Blacktop 2,875.00
Bridgeport Equipment & Tool 248.32
Tractor Supply Credit Plan 284.58
Advance Auto 92.56
Ohio-WV Excavating 282,117.90
First Choice Fire Extinguisher 214.25
Pro Auto Truck & Equipment 259.19
Goldstar Products 3,878.08
Lauttamus Communication 576.00
Scott Himrod 64.30
GroupStar 800.57
Dave Walter 200.00
Erb Electric 102.00
Murphy’s Affordable Tree Service 5,050.00
Wheeling Spring 416.96
Verdantas 38,750.00
Belmont Petroleum 56.26
J & R Excavating 5,550.00
Morton Salt 22,426.88
Shirts ‘N More 329.66
Wheeling Hospital 183.21
B&B Hauling 2,342.62
Wheeling Newspapers 94.88
United Bankcard Center 2,078.41
Mt Olivet Car Wash 100.00
Sneigles Landscaping 38,950.00
Yensen Landscaping 955.00
Green Acres 424.01
Jones Porta Jons 630.00
E. Black & Son 60.00
Northern Panhandle Pipe & Supply 400.19
A Sebulsky Steel 110.00
Specialty Supply Co. 357.73
Safety Box 8,752.00
Miles Above Embroidery 678.89
A B & L Concrete 1,436.25
Lashley’s 62.48
Others-Aggregate (Under $50) 2.19
Gasoline, Tires, Etc:
WEX Bank 2,317.89
Belmont Petroleum 2,096.39
American Tire Inc. 1,764.91
TOTAL STREET DEPARTMENT $ 705,027.24
PUBLIC TRANSPORTATION
Contributions: OVRTA $139,135.08
TOTAL PUBLIC TRANSPORTATION $139,135.08
TOTAL EXPENDITURES $1,637,181.77
FUND BALANCE, JUNE 30, 2025 $553,526.90
VILLAGE OF BETHLEHEM
FINANCIAL REPORT
CAPITAL RESERVE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
FUND BALANCE, JULY 1, 2024 $ 189,143.66
Revenues:
Interest Income $2,890.03
TOTAL REVENUES $2,890.03
TOTAL REVENUES & FUND BALANCE $192,033.69
Expenditures:
TOTAL EXPENDITURES $0.00
FUND BALANCE, June 30, 2025 $192,033.69
VILLAGE OF BETHLEHEM
FINANCIAL REPORT
COAL SEVERENCE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
FUND BALANCE, July 1, 2024 $23,552.70
Revenues:
Coal Severance Tax $8,862.87
TOTAL REVENUES $8,862.87
TOTAL REVENUES & FUND
BALANCE $32,415.57
Expenditures:
Professional Fees:
Shaw & Associates, PLLC $400.00
BHM CPA Group Inc 1,887.50
TOTAL EXPENDITURES $2,287.50
FUND BALANCE, JUNE 30, 2025 $30,128.07
VILLAGE OF BETHLEHEM
FINANCIAL REPORT
WATER FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
FUND BALANCE, July 1, 2024 $720,870.90
Revenues:
Tap Fees $1,650.00
Customer Collections 825,030.09
Hydrant Rentals 1,593.00
Reconnection Fees 50.00
American Rescue Plan Reimbursements 511,898.34
Interest Income 3,456.03
Miscellaneous Income 12,717.68
TOTAL REVENUES $1,356,395.14
TOTAL REVENUES &
FUND BALANCE $2,077,266.04
Expenditures:
Purchased Power:
American Electric Power $1,958.47
Purchased Water:
City of Wheeling 286,565.69
Salaries & Wages:
Water Department Employees 159,696.06
Professional Fees:
Gompers, McCarthy & McClure 900.00
Shaw & Associates, PLLC 10,325.00
Balestra, Harr & Scherr CPAs 1,887.50
Engineer:
Stegman & Schellhase, Inc. 7,227.18
Maintenance:
Goldstar Products, Inc. 161.32
Lowe’s 1,150.15
City of Wheeling-Water Dept. 990.00
Yensen Landscaping 2,160.50
Bridgeport Equipment & Tool 248.32
HP Excavating 56,900.00
Totterdale Bros Supply Co 9,350.86
Wilson Blacktop Corp 2,678.50
Pace Analytical 4,167.40
E Black & Son LLC 60.00
Contractors Supply Co. 693.83
B&B Hauling 3,412.35
Southeastern Equipment 1,653.27
Shirts’N More 329.67
United Bankcard Center 1,280.22
Mike Stachura 550.00
Pro Auto Truck & Equipment 954.84
Ronald Walker, Jr. 69.71
Z-Pipe Supply 7,071.19
Panoptic Telemetry LLC 7,202.00
Scott Himrod 64.30
American Tire 1,004.83
Travelers Claims Dept 2,500.00
Citco Water 9,786.12
FPG 3,883.15
Liberty Distributors 323.86
Bowell LLC 1,500.00
GroupStar 121.67
Pulsair Systems Inc. 2,091.20
D & M Painting 1,800.00
Ohio River Aggregates 4,480.92
AB & L Concrete Supply 1,767.50
Lauttamus Communication 576.00
ICR Equipment Rental 860.00
Advance Auto Parts 509.26
Northern Panhandle Pipe & Supply 4,059.21
Badger Meter Inc. 2,592.20
Others – Aggregate (Under $50) 99.02
Insurance & Bonds:
Travelers CL Remittance Ctr 40,981.33
Health Plan 73,693.32
Fica: EFTPS 12,216.83
Telephone:
Comcast 1,502.14
Utilities:
American Electric Power 2,342.65
John Deere Financial 2,599.08
Dues:
WV Rural Water Assoc. 423.05
Belomar Regional Council 373.38
Postage:
US Postal Service 64.00
Office Supplies:
American Sanitary Supply 354.94
Amasti 163.12
Cardinal Business Forms 817.41
Groupstar 1,809.49
Crestline Software LLC 2,245.52
Richardson Copy Concepts 1,760.51
Wheeling Office Supply 324.79
Pitney Bowes 5,011.28
Signature Payments 1,646.90
United Bankcard Center 197.16
Wheeling Newspapers 1,316.36
Kayla Schultz 84.68
Sam’s Club 87.86
Regulatory Commission:
WV Public Service Commission 2,083.97
Capital Expenditures:
HP Excavating 7,440.00
AB & L Concrete Supply 3,688.00
Wilson Blacktop 2,919.85
United Bankcard 633.09
Yensen Landscape 200.00
ICR Equipment Rental 885.00
Ohio-WV Excavating 224,634.95
Vaughn Coast and Vaughn Inc. 24,500.00
Ohio River Aggregates 15,410.56
Totterdale Bros Supply Co 26,919.36
James White Construction 252,200.00
FPG 967.30
Citco Water 12,701.25
GroupStar 333.00
Rent:
Village of Bethlehem 6,600.00
Transportation:
Belmont Petroleum 1,942.31
Exxon 2,038.88
Payroll Taxes:
WV Bureau of Employment 526.49
Encova Insurance 1,714.42
TOTAL EXPENDITURES $1,346,017.50
FUND BALANCE, JUNE 30, 2025 $731,248.54
VILLAGE OF BETHLEHEM
FINANCIAL REPORT
SEWER FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
FUND BALANCE, JULY 1, 2024 $732,922.93
Revenues:
Customer Collections $ 580,963.18
Interest Income 6,966.62
Tap Fees 350.00
TOTAL REVENUES $588,279.80
TOTAL REVENUES & FUND
BALANCE $1,321,202.73
Expenditures:
Purchased Power:
American Electric Power $3,245.88
Sewage Treatment & Disposal:
City of Wheeling 260,572.70
Salaries & Wages:
Sewer Department Employees 67,699.86
Professional Fees:
Gompers, McCarthy & McClure 900.00
Shaw & Associates, PLLC 10,325.00
Belstra, Harr & Scherer CPAs 1,887.50
Insurance & Bonds:
Health Plan 73,693.32
Travelers Commercial Ins. 40,981.33
Fica: EFTPS 5,179.08
Telephone: Comcast 1,502.14
Utilities:
American Electric Power 2,519.34
John Deere Financial 2,599.08
Dues:
WV Rural Water Assoc. 423.05
Belomar Regional Council 373.38
Rent: Village of Bethlehem 6,600.00
Regulatory Commission:
WV Public Service Commission 1,469.41
Office Supplies:
Cardinal Business Forms $ 817.41
American Sanitary Supply 354.94
Groupstar 1,606.99
Richardson Copy Concepts 1,760.51
Wheeling Office Supply 324.79
Amasti 163.12
United Bankcard Center 712.16
Pitney Bowes 5,011.28
Crestline Software LLC 2,245.52
Wheeling Newspapers 79.72
Postmaster 64.00
Sam’s Club 87.86
WV Department of Human Services 104.00
Lowe’s 148.75
Others-Aggregate (Under $50) 45.69
Maintenance:
Lowe’s 525.56
Robinson Pipe Cleaning 20,182.50
United Bankcard Center 711.06
Advance Auto Parts 509.24
Bridgeport Equipment & Tools 248.32
Goldstar Products Inc. 2,865.58
Southeastern Equipment 1,653.27
Liberty Distributors 895.04
James & Diane Tecca 172.57
Shirts’N More 329.67
Foster Septic & Utility 1,000.00
Mike Stachura 350.00
Pro Auto Truck & Equipment 954.84
Z Pipe Supply 900.15
Lauttamus Communications 576.00
Yensen Landscape Supply LLC 455.00
American Tire 1,004.83
Wheeling Spring 128.89
GroupStar 324.17
Scott Himrod 64.31
Kennedy Hardware 65.45
Wheeling Rubber 145.03
HP Excavating 2,730.00
Northern Panhandle & Pipe Supply 2,687.49
Tepco Trombold Equipment Co 17,186.24
Sands Electric 105.54
Transportation:
Belmont Petroleum Corp. 1,942.31
Exxon 2,038.88
Engineering Expense:
Stegman & Schellhase 229.02
Payroll Taxes:
WV Bureau of Employment 526.49
Encova Insurance 484.77
Capital Expenditures:
HP Excavating 13,000.00
Groupstar 333.00
Everly Concrete Products 7,831.00
Northern Panhandle Pipe Supply 4,619.16
Tepco Trombold Equipment Co 5,084.98
TOTAL EXPENDITURES: $586,338.17
FUND BALANCE, JUNE 30, 2025 $734,864.56
VILLAGE OF BETHLEHEM
FINANCIAL REPORT
PARK FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
FUND BALANCE, July 1, 2024 $3,129.89
Revenues:
Contributions $ 15,415.00
Donations 1,530.00
Shelter Rentals 11,489.79
Steak Fry 6,939.00
Raffle 2,346.00
Grants 55,071.45
Fall Festival 2,517.00
Miscellaneous 639.00
TOTAL REVENUES $95,947.24
TOTAL REVENUES & FUND BALANCE $99,077.13
Expenditures:
Salaries & Wages:
Park Employees $12,875.75
FICA:
EFTPS 984.99
Utilities:
American Electric Power 1,918.11
Jochum Refuse 1,000.00
Supplies:
Mountaineer Custom Catering 2,925.00
Ohio County Health Dept. 600.00
Erb Electric 2,100.00
Cardinal Business Forms 1,260.50
Cash 750.00
Sam’s Club 62.21
Carenbauer Distributing 818.27
Jim Ennis 1,325.00
United Bankcard Center 1,515.08
Mike Slenski 200.00
Scott Himrod 55.37
Matt Smith 100.00
Logan Wojak 200.00
AAA State of Play 59.00
Lollini & Sons 645.40
McCann Distributing 97.16
Tractor Supply 259.98
KT Peluchette 518.81
Yensons Landscaping 442.00
Melanie Trabert 290.44
GroupStar 795.00
Ohio-WV Excavating 18,000.00
Anna Fonner 346.70
Play It Again Sports 61.00
CFM #37 89.82
Pitney Bowes 800.00
Others-Aggregate(under $50) 18.00
Entertainers: Trey Dunlevy $ 400.00
American Fireworks 6,415.00
Insurance & Bonds: Encova 472.22
WV Unemployment 140.50
Repairs: Lowe’s 1,735.58
Capital Expenditures: HP Excavating 6,930.00
United Bank Visa 2,394.00
B & B Hauling 4,039.51
Sneigle’sLandscaping 6,075.00 AB & L Concrete 871.00
Northern Panhandle
Pipe & Supply (277.97) Stegman &
Schellhase 1,226.80
TOTALEXPENDITURE $ 81,535.23
Fund Balance, June 30, 2025 $ 17, 541.90
VILLAGE OF BETHLEHEM
FINANCIAL REPORT
AMERICAN RESCUE PLAN FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
Fund Balance, July 1, 2024 $ 865,431.45
Revenues: Interest Income $ 5,583.19
TOTAL REVENUES $ 5,583.19
TOTAL REVENUES $ 871,014.64
& FUND BALANCE
Expenditures:
Capital Expenditures:
Village – General Fund $ 341,409.90
Village – Water Fund 511,898.34
TOTAL EXPENDITURES $ 853,308.24
Fund Balance, June 30, 2025 $ 17,706.40
VILLAGE OF BETHLEHEM
FINANCIAL REPORT
OPIOD FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2025
Fund Balance, July 1, 2024 $ 813.87 Revenues:
Grants 461.92 Reimbursements 548.07
Interest Income .38
TOTAL REVENUES $ 1,010.37
TOTAL REVENUES &
FUND BALANCE $ 1,824.24
Expenditures:
Office Supplies: United Bank Fees $ 70.00
TOTAL EXPENDITURES $ 70.00
Fund Balance, June 30, 2025 $ 1,754.24
I, Matthew Saseen, Mayor of the Village of Bethlehem, County of Ohio, State of West Virginia do hereby state on oath that the foregoing information concerning Village Funds, Receipts and Expenditures for the fiscal year ended June 30, 2025 or the Village of Bethlehem, County of Ohio, State of West Virginia is true and correct to the best of my knowledge and belief.
Mathew Saseen, Mayor
Thomas H. Auten Jr., Councilman
Robert Henry Jr., Councilman
NR-Sept 19, 2025