ANNUAL FINANCIAL STATEMENTS OF THE
RANDOLPH COUNTY BOARD OF EDUCATION
ON A GAAP BASIS
AS OF AND FOR THE FISCAL YEAR ENDED
June 30, 2025
RANDOLPH COUNTY BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
General Special
Current Special Revenue Special Revenue Debt Permanent Capital
Expense Revenue School Activity Federal Service Improvement Projects Total
Fund Fund Fund Stimulus Fund Fund Fund Governmental Fund
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $ 8,295,978 $ 2,650,197 $ 1,469,455 $ – $ 351,926 $ 695,638 $ 150,504 $ 13,613,698
Investments – – – – – – – –
Prepaid expenses 121,397 – – – – – – 121,397
Taxes receivable, net 797,987 – – – – – – 797,987
Food service receivable, net – – – – – – – –
Deposits 373,800 – – – – – – 373,800
Other receivables (Ret Forfeiture) – 196,577 – – – – 378,550 575,127
Due from other governments:
State aid receivable – 27,489 – – – – – 27,489
PEIA allocation receivable 566,003 191,829 – – – – – 757,832
Reimbursements receivable 35,640 1,240,994 – – – – – 1,276,634
Due from other funds – – – – – – – –
Deferred outflows:
Deferred outflows – – – – – – – –
Total assets and deferred outflows $10,190,805 $4,307,086 $1,469,455 $- $351,926 $695,638 $529,054 $ 17,543,964
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $1,817,522 $615,993 $- $- $- $- $- $2,433,516
PEIA premiums payable 1,099,946 372,792 – – – – – 1,472,738
Other liabilities – – – – – – – –
Accounts payable 331,729 35,875 – – – – 529,054 896,658
OPEB liability – – – – – – – –
Due to other fiscal agents – – – – – – – –
Due to other funds – – – – – – – –
Deferred inflows:
Deferred inflows 669,537 196,577 – – – – – 866,113
Total liabilities and deferred inflows 3,918,734 1,221,237 – – – – 529,054 5,669,025
Fund Balances:
Nonspendable 121,397 – – – 351,926 695,638 – 1,168,960
Restricted – 3,085,851 1,469,455 – 4,555,306
Committed – – – – – – – –
Assigned 3,771,754 – – – – – – 3,771,754
Unassigned 2,378,921 – – – – – – 2,378,921
Total fund balances 6,272,072 3,085,851 1,469,455 – 351,926 695,638 – 11,874,942
TOTAL LIABILITIES, DEFERRED INFLOWS
AND FUND BALANCES $ 10,190,805 $4,307,087 $1,469,455 $- $351,926 $695,638 $529,054 $17,543,964
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.
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
General Special
Current Special Revenue SpecialRevenue Debt Permanent Capital
Expense Revenue SchoolActivity Federal Stimulus Service Improvement Projects Total
Fund Fund Fund Fund Fund Fund Fund Governmental
Revenues:
Property taxes $10,055,611 $- $- $- $- $- $- $10,055,611
Other Local sources 771,511 326,194 1,011,079 – 703 – 43,000 2,152,487
State sources 29,660,769 1,696,274 – – – – 1,442,697 32,799,740
Federal sources 428,469 6,467,738 – 1,794,222 – – – 8,690,429
Miscellaneous sources – – – – – – – –
Total revenues 40,916,360 8,490,205 1,011,079 1,794,222 703 – 1,485,697 53,698,266
Expenditures:
Instruction 24,919,972 1,678,812 1,262,103 – – – – 27,870,886
Supporting services:
Students 2,108,394 681,647 – – – – – 2,790,042
Instructional staff 771,157 2,549,906 16,632 – – – – 3,337,695
Central administration 736,434 528,643 – – – – – 1,265,076
School administration 2,897,004 – – – – – – 2,897,004
Business 597,229 – – – – – – 597,229
Operation and maintenance of facilities 4,944,978 131,937 – – – – – 5,076,915
Student transportation 3,397,287 – – – – – – 3,397,287
Food services 228,498 3,393,017 – – – – – 3,621,515
Community services 11,000 709 – – – – – 11,709
Capital outlay – – – – – 54,362 1,684,102 1,738,464
Debt service:
Principal retirement 133,334 – – – – – – 133,334
Interest and fiscal charges 15,334 – – – – – – 15,334
Total expenditures 40,770,621 8,964,671 1,278,735 – – 54,362 1,684,102 52,752,490
Excess (deficiency) of revenues
over expenditures 145,739 (474,466) (267,656) 1,794,222 703 (54,362) (198,405) 945,776
Other financing sources (uses):
Transfers in 126,301 733,863 209,540 – – – 49,099 1,118,803
Capital lease proceeds – – – – – – – –
Transfers (out) (896,067) (150,729) (72,007) – – – – (1,118,803)
Total other financing sources (uses) (769,766) 583,134 137,533 – – – 49,099 –
Extraordinary item:
Other post employment benefit credit – – – – – – – –
Net change in fund balances (624,027) 108,668 (130,123) 1,794,222 703 (54,362) (149,306) 945,777
Fund balances – beginning 6,896,097 2,977,182 1,599,578 (1,794,222) 351,223 750,000 149,306 10,929,164
Restatement of fund balance – – – – – – – –
Fund balances – beginning, as restated 6,896,097 2,977,182 1,599,578 (1,794,222) 351,223 750,000 149,306 10,929,941
Fund balances – ending $6,272,070 $3,085,850 $1,469,455 – $351,926 $695,638 – $ 11,874,941
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
RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF NET POSITION
Governmental Activities
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $ 4,417,112
Investments 9,196,586
Inventory –
Taxes receivable, net of allowance for uncollectible taxes 797,987
Deposits 373,800
Food service receivable –
Lease receivable –
Other receivables 575,127
Prepaid Workers’ Compensation 121,397
Other prepaid expenses –
Due from other governments:
State aid receivable 27,489
PEIA allocation receivable 757,832
Reimbursements receivable 1,276,635
Capital Assets:
Land 637,200
Land improvements –
Buildings and improvements 66,007,667
Furniture and equipment 10,590,952
Vehicles 6,089,927
Construction in process 1,671,212
Less accumulated depreciation (47,178,006)
Total capital assets, net of depreciation 37,818,951
Right-of-Use Assets:
Land –
Buildings –
Equipment –
Vehicles –
Subscription-based information technology arrangements (SBITAs) 805,756
Less accumulated amortization (265,430)
Total ROU assets, net of amortization 540,326
Net other post employment benefit (OPEB) asset – Proportionate share 163,453
Total assets 56,066,696
Deferred outflows of resources:
Pension 980,883
Other post employment benefit (OPEB) 139,984
Other –
Total deferred outflows of resources 1,120,867
Total assets and deferred outflows of resources $ 57,187,560
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities $ 2,433,514
PEIA premiums payable 1,472,738
Compensated absences 2,078,726
Accounts payable 896,658
Other post employment benefit payable –
Due to Other Fiscal Agents –
Long-term obligations:
Due within one year:
Bonds and contracts –
Accrued interest –
Finance lease obligation 133,333
Finance lease liability –
Financed purchases and other –
SBITA liability –
Due beyond one year:
Bonds and contracts –
Finance lease obligation –
Finance lease liability –
Financed purchases and other –
SBITA liability –
Asset retirement obligation (ARO) liability –
Net pension liability – Proportionate Share 1,560,956
Net other post employment benefit (OPEB) liability – Proportionate Share –
Net other post employment benefit (OPEB) liability – Dental & Vision –
Total liabilities 8,575,925
Deferred inflows of resources:
Pension 67,624
Other post employment benefit (OPEB) 74,835
Other 866,113
Total deferred inflows of resources 1,008,572
Total liabilities and deferred inflows of resources $ 9,584,497
Net Position:
Net Investment in Capital Assets 37,818,951
Restricted for:
Debt service 351,926
Special projects 3,085,851
Capital projects 695,638
Unrestricted 5,650,692
Total net position $ 47,603,058
See Notes to Financial Statements
RANDOLPH COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
Program Revenues Net (Expense),
Operating Capital Revenue & Changes
Charges for Grants and Grants and in Net Assets
Functions Expenses Services Contributions Contributions Governmental Activities
Governmental activities:
Instruction $26,261,372 $ 768,981 $ 2,969,598 $ 870,918 $ (21,651,875)
Supporting services:
Students 2,612,112 76,487 476,231 86,627 (1,972,767)
Instructional staff 3,365,626 98,552 613,609 111,616 (2,541,849)
District administration 1,242,549 36,384 226,537 41,207 (938,421)
School administration 2,687,244 78,687 489,929 89,118 (2,029,510)
Business services 569,423 16,674 103,815 18,884 (430,050)
Operation and maintenance of facilities 4,134,782 121,074 753,839 137,124 (3,122,745)
Student transportation 2,872,132 84,101 523,637 95,250 (2,169,144)
Other support services (16,504) (483) (3,009) (547) 12,465
Food services 3,563,889 (197,485) 2,752,766 – (1,008,608)
Community services (81,856) – – – (81,856)
Interest on long-term debt/finance leases 15,334 – – – 15,334
Total governmental activities 47,226,103 1,082,972 8,906,952 1,450,197 (35,785,982)
General revenues:
Property taxes 9,466,153
Unrestricted state aid 25,617,990
Unrestricted investment earnings 480,870
Unrestricted grants and contributions –
Gain (loss) on sale of assets 700
Extraordinary item:
Other post employment benefit credit –
Transfers in 1,118,803
Transfers (out) (1,118,803)
Total general revenues, other items, and transfers 35,565,713
Change in net position $(220,269)
Net position – beginning 49,866,210
(2,042,882)
Net position – beginning as restated 47,823,328 Net position – ending 47,603,058
See Notes to Financial Statements
RADNOLPH COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE BALANCE SHEET – GOVERNMENTAL
FUNDS TO THE STATEMENT OF NET POSITION
Total governmental fund balance $11,874,942
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 fund balance sheet 37,818,951
Right-of-use assets used in governmental activities are not
financial resources and, therefore, are not reported in the funds 540,326
Deferred charges are not reported in the funds –
Property taxes receivable, food service billings receivable, and Medicaid
receivables 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
fund balance sheet. (2,078,726)
Certain bond costs are deferred and amortized over the life of the bond. –
Deferred outflows and inflows of resources related to pensions are applicalbe
to future periods and, therefore, are not reported in the funds.
Deferred out flows of resources related to pensions 980,883
Deferred inflows of resources related to pensions (67,624)
Deferred outflows of resources related to OPEB 139,984
Deferred inflows of resources related to OPEB (74,835)
Long-term liabilities, including bonds payable, are not due and payable in the
current period and, therefore, are not reported in the funds.
Bonds payable –
Accrued interest on bonds –
Capital lease payable (133,333)
Compensated absences –
Net pension liability – Proportionate share (1,560,956)
Net OPEB liability – Proportionate share 163,453
Net position of governmental activities $47,603,058
See Notes to Financial Statements
RANDOLPH COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE STATEMENT OF REVENUES,
EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Net change in fund balances – total governmental funds $945,777
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 assets, the cost of those assets is allocated over their
estimated useful lives and reported as depreciation expense. The effect on
net assets is the amount by which capital outlays exceed depreciation
in the current period.
Depreciation expense (1,715,278)
Capital outlays 4,645,988
Governmental funds report capital outlays as expenditures. However,
in the statement of net position, the cost of lease assets is allocated
over their estimated useful lives and reported as amortization
expense. The effect on net position is the amount by which capital
outlays exceed amortization in the current period.
Amortization expense –
Capital outlays –
Governmental funds report capital outlays as expenditures. However,
in the statement of net position, the cost of SBITA assets is allocated
over their estimated useful lives and reported as amortization
expense. The effect on net position is the amount by which capital
outlays exceed amortization in the current period.
Amortization expense (131,224)
Capital outlays 330,373
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 b
which such receivables increased (decreased).
Property taxes receivable (616,995)
Operating Grants and Contributions (2,015,770)
Other miscellaneous conversion adjustments (6)
A portion of the change in fund balances is the proceeds from the
general obligation bonds issued during . Those proceeds are not
considered revenue items for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from the
premium on the general obligation bonds issued during . Those
proceeds are not considered revenue items for the purpose of this
statement. –
A portion of the change in fund balances is the current year
amortization of the premium on general obligation bonds. The current
year amortization of the premium is a reduction of interest expense
rather than revenue for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from finance
leases. Those proceeds are not considered revenue items for the
purpose of this statement. –
A portion of the change in fund balances is the proceeds from
financed purchases. Those proceeds are not considered revenue
items for the purpose of this statement. –
A portion of the change in fund balances is the proceeds from
SBITAs. Those proceeds are not considered revenue items for the
purpose of this statement. –
The repayment of the principal of long-term debt (e.g., bonds, leases)
consumes the current financial resources of governmental funds.
However, such repayment has no effect on net position. –
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 (1,949,099)
Accumulated depreciation of assets disposed –
Differences in the ROU asset and accumulated amortization on ROU
asset terminated agreements are reported as a loss and reduction in
net position in the statement of activities
Right-of-Use assets terminated –
Accumulated amortization of assets terminated –
Compensated absences 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 compensated
absences (increased)/decreased.
Accrued vacation payable (35,844)
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. –
Governmental funds report district pension contributions as expenditures.
However, in the Statement of Activities, the cost of pension benefits earned
net of employee contributions is reported as pension expense.
District pension contributions 274,159
Cost of benefits earned net of employee contributions (214,353)
Governmental funds report district OPEB contributions as expenditures.
However, in the Statement of Activities, the cost of OPEB benefits earned
net of employee contributions is reported as OPEB expense
District OPEB contributions 15,388
Cost of benefits earned net of employee contributions 113,282
Asset Retirement Obligations (AROs) are reported in the statement of
net position, but are not reported in governmental funds. This is the
amount by which the ARO has increased. –
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. 133,333
Financed purchases 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 financed purchases
decreased. –
SBITA 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 SBITA payables
decreased. –
Change in net position of governmental activities $(220,269)
RANDOLPH COUNTY BOARD OF EDUCATION
STATEMENT OF FIDUCIARY NET POSITION – FIDUCIARY FUNDS
Agency Funds
School Activity
Funds
ASSETS
Cash and cash equivalents $1,469,455
Receivables –
Total assets $1,469,455
LIABILITIES
Accounts payable & accrued liabilities –
Due to other funds $1,469,455
Total liabilities $1,469,455
See Notes to Financial Statements
Randolph County Schools
List of expenditures in excess of $250
A DURER INC 98,405.20
ABSOLUTE ASSURANCE DRUG 4,498.00
EHRLICH 12,520.30
ADRIAN PUBLIC SERVICE DISTRICT 1,638.74
ASAP 33,301.75
AIR MECHANICAL SALES, INC. 2,623.82
ALLDATA 975.00
ALLEGHENY EXCAVATING, LLC 6,400.00
MON POWER 553,666.38
MON POWER 650,914.26
J.F. ALLEN COMPANY 928.81
AMAZON CAPITAL SERVICES, INC. 121,263.98
AMTOWER AUTO SUPPLY, INC. 8,641.77
APPLE COMPUTERS INC. 5,944.00
ARROWHEAD SCIENTIFIC, INC. 370.76
AT & T – WIRELESS 5,657.34
ATCO INTERNATIONAL 8,615.96
BARBOUR COUNTY COMMUNITY 950.00
BATES CARPET CENTER 3,565.95
BENNETT SUPPLY OF PENNSYLVANIA 2,338.46
BEST LIFE THERAPY, LLC. 77,119.76
BEVERLY ELEMENTARY SCHOOL 7,320.00
BEVERLY ELEMENTARY SCHOOL 6,000.00
BEVERLY, TOWN OF 16,711.15
BLANCA SKAGGS 400.00
BLISS VENTURES 4,000.00
BOWLES RICE LLP 15,014.35
BRAINPOP, LLC. 4,095.00
BRIAN CURRY MAGIC LLC 1,650.00
BRIGHTLY SOFTWARE, INC. 14,981.96
BSN SPORTS LLC. 97,362.49
BUILDERS GROUP, INC. 10,192.27
BYKOTA, INC. 12,448.28
CNA SURETY, INC. 3,255.00
CAPITAL DOORS, INC. 751.00
CAREERIEWXR BY BE MORE COLORFU 1,200.00
CAREERSAFE LLC 1,624.00
CAPTURING KID’S HEARTS 128,300.00
APPTEGY, INC. 15,113.00
CARNEGIE LEARNING INC. 100,288.28
CARNEGIE SCIENCE CENTER 1,432.20
CARVER, GEORGE P 378.00
CENGAGE LEARNING, INC. 84,781.30
CENTRAL PRODUCTS, LLC 5,187.09
CEV MULTIMEDIA, LLC 2,750.00
CHAMPION INDUSTRIES, INC. 3,664.00
CHARLESTON FILTER SERVICE, INC 20,225.03
CINEMA VIII,INC. 1,049.75
Randolph County Schools
List of expenditures in excess of $250
CINTAS CORPORATION 11,782.26
CITY MECHANICAL 1,835.80
COALTON ELEMENTARY SCHOOL 4,830.00
COALTON SCHOOL FACULTY SENATE 4,200.00
COLLEGE BOARD 3,771.00
COLUMN SOFTWARE PBC 1,650.83
CONSTELLATION NEWENERGY-GAS 48,667.35
CROWN AWARDS 655.49
CUMMINS INC. 1,650.00
CURRICULUM ASSOCIATES, LLC 146,459.32
CUSTOM PAVING AND SEALING, INC 170,365.00
CYBERSOFT TECHNOLOGIES, INC. 512.00
D-C ELEVATOR COMPANY, INC. 12,079.14
DAVIS & ELKINS COLLEGE 415.00
DAVIS ELECTRICAL SERVICE, INC. 18,346.66
DINSMORE & SHOHL, LLP. 59,186.19
DIVERSIFIED EDUCATIONAL 3,027.00
DODD, CHEVEE 4,800.00
DOLLYWOOD FOUNDATION 4,716.90
DROPLET SOLUTIONS, INC. 21,100.00
EAI EDUCATION (ERIC ARMIN,INC) 1,229.80
EASTERN PANHANDLE INSTR. COOP 2,727.49
EASTERN WEST VIRGINIA COMMUNIT 1,000.00
EDUCATION SYSTEM SOLUTIONS INC 3,600.00
EDUCATIONAL DEVELOPMENT CORP. 4,020.73
EDUCATORS LEARNING FACTORY LLC 4,000.00
3P LEARNING INC 400.00
95 PERCENT GROUP 6,875.00
ELKINS, CITY OF – FIRE FEES 7,414.20
ELKINS, CITY OF – WATER DEPT. 45,148.67
ELKINS, CITY OF – SANITATION 20,743.56
ELKINS RANDOLPH COUNTY PUBLIC 2,200.00
ELKINS FORDLAND, INC. 2,484.52
ELKINS HIGH SCHOOL 22,665.48
ELKINS HIGH SCHOOL FACULTY 18,400.00
ELKINS MIDDLE SCHOOL 17,970.00
ELKINS MIDDLE SCHOOL FACULTY 16,000.00
KAGAN PUBLISHING 76,237.00
ELKINS TRUCK & WRECKER SERVICE 3,155.75
ELSEVIER INC. 6,139.65
EMBASSY SUITES 527.85
EMERGENT 3 INC 9,999.00
ENVIRONMENTAL MARKETING 9,885.00
EQUIPARTS CORP 7,811.55
EQUIPMENT DEPOT, INC. 3,992.26
ESGI, LLC. 10,485.00
FASTENAL COMPANY 10,769.79
FIRE PROTECTION PRODUCTS, INC. 11,330.54
1ST MAKER SPACE, INC. 217,676.27
FIRST BOOK 501.38
FIRST UNITED METHODIST CHURCH 30,869.73
FISHER AUTO PARTS 13,374.87
FOLEY-BELSAW COMPANY 2,553.04
FLYNN & O’HARA UNIFORMS, INC. 589.26
FOAMCOAT ROOFING & COATINGS 3,350.00
FRONTIER 40,976.70
FRONTIER, WEST VIRGINIA INC 1,989.48
FYFFE JONES GROUP A.C. 13,810.00
GAMETIME 41,648.26
GATEWAY EDUCATION HOLDINGS LLC 33,728.43
GEORGE L WILSON OF WV 335.00
GEORGE WARD ELEM. SCHOOL 9,780.00
GEORGE WARD SCHOOL FACULTY 6,800.00
GEYER INSTRUCTIONAL PRODUCTS 2,288.00
GIVEBACKS, INC. 1,550.00
GOODHEART WILLCOX COMPANY, INC 2,728.45
GORDON FOOD SERVICE, INC. 1,083,954.05
GRAFTON INTEGRATED HEALTH 5,155.95
GRAINGER, INC. 5,603.68
GRIZZLY INDUSTRIAL, INC. 486.92
HANAGRIFF, EWELL & MURPHY, INC 990.00
HAND2MIND, INC. 8,625.58
HARMAN SCHOOL 4,014.00
HARMAN SCHOOL FACULTY SENATE 4,400.00
HARMAN, TOWN OF 13,821.04
SMART CASUALTY CLAIMS 1,800.00
HART OFFICE SOLUTIONS 64,576.98
HARTMAN PUBLISHING INC. 454.26
HELVETIA PUBLIC LIBRARY 2,200.00
HILL MANUFACTURING COMPANY,INC 670.37
HOBART CORPORATION 10,258.11
HOOTEN EQUIPMENT COMPANY, INC. 50,234.62
HORACE MANN LIFE INSURANCE 1,250.00
HPS LLC 3,275.00
HUTTONSVILLE PUBLIC SERVICE 21,792.06
HYRE WELL & PUMP SERVICE, LLC. 9,165.00
IDENTIMETRICS, INC. 641.00
IMAGINE LEARNING, LLC. 8,056.20
INTERACT CHILDREN’S MUSEUM,INC 6,200.00
INTERIM HEALTHCARE OF 41,231.25
INTERMOUNTAIN COMPANY, INC. 2,848.36
JAMES R. FOX 50,000.00
JAMF SOFTWARE LLC. 7,263.00
JENNINGS RANDOLPH ELEMENTARY 6,870.00
JENNINGS RANDOLPH ELEMENTARY 5,200.00
JONES SCHOOL SUPPLY CO., INC. 989.00
JOSTENS DIPLOMA DIVISION 4,323.00
JUST RIGHT READER INC 561.00
KAPLAN’S SCHOOL SUPPLY CORP. 268.76
KATOM RESTAURANT SUPPLY 320.79
KEV GROUP, INC. 6,714.88
DEREK L KILMER 164,366.37
KINGERY, BEVERLY E. 1,200.00
KUMP EDUCATION CENTER 400.00
LAKESHORE LEARNING MATERIALS 775.25
LAWRENCE, JOHN PAUL 32,045.00
LAWSON PRODUCTS, INC. 15,326.71
LEADING AND TEACHING FOR GROWT 1,500.00
LEADSVILLE PUBLIC SERVICE 6,526.77
LIBERTY DISTRIBUTORS, INC. 60,812.38
LIGGETT’S SUPPLY 1,761.49
LITERACY RESOURCES, LLC. 11,308.54
STATE OF WEST VIRGINIA 11,171.39
MACGILL & CO. 7,991.28
THOMPSON, KRISTEN 4,375.00
MARENEM INC. 993.30
MARRIOTT TOWN CENTER HOTEL 1,464.12
MARTIN, J.T. COMPANY, INC. 8,332.00
MASON & BARRY, INC. 5,527.62
MATHENY MOTOR TRUCK COMPANY, 491,384.20
MCGRAW-HILL EDUCATION, INC. 168,205.30
MCMASTER-CARR SUPPLY CO. 3,018.18
MIDLAND ELEMENTARY SCHOOL 5,040.00
MIDLAND ELEMENTARY SCHOOL 5,600.00
MIDLAND PUBLIC SVC. DISTRICT 56,983.41
MILL CREEK, TOWN OF 35,834.28
MON HEALTH DASCO HOME MEDICAL 2,800.00
MONONGALIA COUNTY BOARD OF ED 381.82
MORPHO USA, INC. 765.00
MSC INDUSTRIAL SUPPLY CO, INC. 3,574.30
MOUDRY, BRIAN WILLIAM 3,400.00
MOUNTAIN STATE EQUIPMENT 578.10
MOUNTAIN STATE WASTE 3,918.41
MOUNTAIN STATE LEARNING 6,665.45
MOUNTAINEER GAS COMPANY 86,002.19
MOUNTAINEER ROOFING & CONTRACT 16,000.00
UNIVERSAL ENG. & CONTRACTING 2,717.65
MOUNTAINSIDE BEHAVIOR 66,611.49
FUTURE FARMERS OF AMERICA 950.00
NATIONAL SCHOOL FORMS, INC. 458.76
NATIONAL UNION FIRE INS CO 5,978.84
NAYLOR’S COMMERCIAL SALES 1,596.59
NEOLA, INC. 3,745.00
NEW READERS PRESS, INC. 810.78
NICHOLAS COUNTY BOARD OF ED 506.55
NORTH CENTRAL WEST VIRGINIA, 70,664.00
NORTH ELEMENTARY SCHOOL 5,670.00
NORTH ELEM. SCHOOL 6,400.00
NORTHERN EAGLE INC. 2,007.00
NORTON-HARDING-JIMTOWN PSD 5,072.76
NOVUS GLASS 5,615.00
N2Y, LLC. 7,731.88
OLD BRICK PLAYHOUSE COMPANY 1,800.00
ORIENTAL TRADING CO., INC. 1,823.95
INSTRUCTURE, INC. 2,905.46
THE MATH LEARNING CENTER 10,700.46
THE PARENT INSTITUTE 2,474.00
THE TRAVELERS INDEMNITY 132,683.00
PASS FIRE PROTECTION, INC. 7,238.88
PASSAGES THERAPY AND COUNSELIN 1,300.00
PEAK SUPPLY SOLUTIONS LLC 2,475.00
PEARSON NCS, INC. 6,208.43
PERFORMANCE HVAC SYSTEMS, LLC 24,950.00
PERFORMANCE CHEVROLET 343.31
PHIL GAINER COMMUNITY CENTER 250.00
PHILLIPS SUPPLY CO. 516.92
PICKENS SCHOOL FACULTY SENATE 1,800.00
PICKENS SCHOOL 870.00
PIONEER MEMORIAL PUBLIC 2,200.00
PITNEY BOWES 3,207.48
PITNEY BOWES INC 399.96
PORTFOLIO RECOVERY ASSOCIATES 2,749.57
POSITIVE PROMOTIONS, INC. 3,819.84
POWERSCHOOL GROUP LLC. 13,315.97
POWR-FLITE, INC. 3,857.27
PREMIUM QUALITY LIGHTING 24,006.90
PRO-CHEM, INC. 3,651.72
QBS LLC 3,256.00
QUILL CORPORATION 9,063.51
R.M. HUFFMAN COMPANY 45,377.00
RANDOLPH COUNTY EYE CARE 3,377.00
RANDOLPH TECHNICAL CENTER 7,900.00
RANDOLPH COUNTY FAMILY 5,000.00
RANDOLPH-ELKINS HEALTH DEPT. 15,450.00
READ NATURALLY INC 686.40
REALLY GOOD STUFF, INC. 755.73
REALLY GREAT READING COMPANY 3,546.00
RELIABLE TIRE LLC. 25,680.44
RENAISSANCE LEARNING, INC. 1,500.00
RICHARD WILBUR ADVANTAGE 54,397.50
RIVERSIDE ASSESSMENTS, LLC 340.93
ROBERTSON HEATING SUPPLY 5,570.79
SCENARIO LEARNING, LLC 6,760.30
SCHAEFFER MANUFACTURING, INC. 4,055.16
SCHOLASTIC LIBRARY PUBLISHING 3,070.05
SCHOOL DATABOOKS, INC. 10,025.69
SCHOOL SPECIALTY,LLC. 91,832.52
SCRIPPS NATIONAL SPELLING BEE, 2,042.50
HARRISON COUNTY BOARD OF 9,029.71
SENECA DESIGNS 4,227.95
ROBERT D. LAMBERT 3,175.00
SHARE CORPORATION 14,587.24
SHERIFF OF RANDOLPH COUNTY 152,191.81
SHERWIN WILLIAMS COMPANY 871.74
SHOES FOR CREWS LLC 3,516.26
SILER CYCLE AND AUTOMOTIVE, IN 2,850.12
SIMON CONCRETE SOLUTIONS 2,500.00
SKILLS USA, INC. 5,776.00
DARWIN GLOBAL, LLC 1,530.00
SMITHSON, CRYSTAL 5,950.00
SNAP ON INDUSTRIAL 2,427.45
SONOVA USA INC. 3,619.35
SOSMETAL PRODUCTS INC 5,961.29
SOUNDTRAP US INC 1,056.00
SOURCE4 1,321.82
SOUTHERN EDUCATIONAL SERVICES 52,136.61
FREEDOM AG & ENERGY 11,915.59
SOUTHERN STATES ELKINS COOP. 3,047.53
STAPLES BUSINESS ADVANTAGE,INC 5,513.58
STATE FIRE MARSHAL 450.00
STATE FIRE COMMISSION 2,449.00
STONEWALL RESORT, INC. 618.00
STUDIES WEEKLY, INC. 67,955.50
STUMPF WELDING SUPPLIERS, INC. 908.80
SUDDENLINK 11,064.00
SUNRISE SANITATION SERVICES, 6,720.74
SUPER DUPER, INC. 584.08
SUTTER ROOFING & METAL CO. INC 880,507.50
SUTTLE & STALNAKER, PLLC. 16,100.00
TANNER LUMBER CO. LLC. 750.00
EAST PENN MANUFACTURING CO 2,417.94
TATE COMMUNICATIONS, LLC. 4,612.56
TENNANT SALES & SERVICE CO. 1,080.84
TEXAS REFINERY CORPORATION 3,333.20
THE HONORS PROGRAM LLC 284.00
HONORS GRADUATION LLC 2,706.42
THIRD WARD ELEMENTARY SCHOOL 9,200.00
THIRD WARD ELEMENTARY SCHOOL 8,970.00
TOMMY COGER 11,600.00
TRAFERA HOLDINGS, LLC 182,141.00
TRANSPORTATION ACCESSORIES 4,842.86
HOWARD HARPER 4,455.00
TRI-STATE WELDING SUPPLIES,INC 838.00
TRI-STATE ROOFING & SHEET 37,890.00
US OMNI & TSACG COMPLIANCE 4,288.00
TYGART VALLEY HOMESTEAD ASSOC. 475.00
RUSSELL MEMORIAL PUBLIC 2,200.00
TYGART VALLEY MIDDLE/HIGH 12,400.00
TYGARTS VALLEY HIGH SCHOOL 12,030.00
TYGARTS VALLEY SANITATION 52,615.89
TYGARTS VALLEY TRANSFER, INC. 436.66
USI, INC. 2,399.76
USI INSURANCE SERVICES, LLC 3,389.12
ULINE, INC. 2,603.34
UMB BANK NA 148,666.67
UNIFIRST CORPORATION 3,795.97
UNITED BANKCARD CENTER 32,145.26
UNITED DAIRY, INC. 279,847.23
ULTIMATE CANINE LLC 399.00
UNITED LABORATORIES 3,130.02
UNITED PARCEL SERVICE 1,500.00
UNIVERSAL MEDICAL, INC. 540.77
VANCE ENTERPRISES, LLC. 3,308.90
VALLEY HEAD PUBLIC LIBRARY 2,200.00
VALLEY HEALTH CARE, INC. 4,345.00
VALLEY STEEL SERVICE, INC. 9,910.47
VARNER TOWING LLC 573.90
VERITEQUE USA, INC. 465.00
VERTICAL TRANSPORT CONSULTING 806.08
VEX ROBOTICS, INC. 7,806.57
VIGILANT COMMUNICATIONS LLC 4,130.00
VIRTUAL PREPARATORY ACADEMY OF 22,798.16
WAGLER, LARRY 550.00
WAL-MART STORES, INC. 20,559.42
WALLS PRINTING COMPANY, INC. 549.00
MORGANTOWN MARRIOTT & EVENT 1,403.00
WEEBLY, INC. 3,360.00
WENDLING’S FOOD SERVICE 11,877.57
WEST VIRGINIA ASSOCIATION OF 600.00
WEST VIRGINIA CORRECTIONAL 565.00
WEST VIRGINIA STATE FFA ASSC. 705.00
WV SUPREME COURT OF APPEALS 85,411.91
WESTERN BRANCH DIESEL, INC. 1,470.72
WVAPT 1,150.00
WV BUREAU OF EMPLOYMENT PROG. 3,255.25
WV DEPT OF ENVIRONMENTAL PROT. 941.50
WV DEPT OF AGRICULTURE 173,056.41
WV DEPT OF HEALTH & HUMAN 775.00
WV DEPT OF HIGHWAYS 9,564.57
WV OFFICE OF THE ADJUTANT GEN. 4,158.45
WV SCHOOL BOARDS ASSOCIATION 16,750.00
WV BOARD OF RISK & INS. MGMT. 416,480.00
WV STATE AUDITOR’S OFFICE 1,105.00
WV TEACHERS DEFINED CONTRIBUTN 61,647.14
WV TEACHERS DEFINED BENEFIT 75,230.58
WV CONSOL PUBL RETIREMENT 1,700,862.68
WEST VIRGINIA UNITED HEALTH 2,773.21
WILLIAMSON SHRIVER ARCHITECTS, 131,337.12
WOMELSDORFF, TOWN OF 1,452.00
WONDER & GROW:MINDFUL NATURE 5,826.66
WOODFORD OIL COMPANY 219,423.16
WV HARVEST 3,772.50
WV GREEN HOME SOLUTIONS, LLC 1,125.00
ZANER-BLOSER, INC. 7,285.74
ZEP SALES AND SERVICE 26,059.28
ZONAR SYSTEMS, INC. 34,674.95
ZONES INC. 129,395.28
AMERICAN FAMILY LIFE ASSURANCE 6,737.12
AMERICAN FIDELITY 443,674.84
AMERICAN FIDELITY ASSURANCE 26,502.30
CWV TEL FCU 309,373.64
RETIREE HEALTH BENEFIT TRUST 37,869.36
WASHINGTON NATIONAL INSURANCE 82,246.23
WV PUBLIC EMPLOYEES INSURANCE 1,682,905.74
WV-MOUNTAINEER FLEXIBLE 229,190.58
WVASA 600.00
WVDE 7,675.00
FERPA 76,510.58
Amounts Less Than $250.00 10,678.73
Total Paid to Vendors $15,078,349.18
Total Salaries $28,018,138.83
Non Cash Accruals and Other $9,656,001.99
Total Expenditures $52,752,490.00
RANDOLPH COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR THE FISCAL ENDED JUNE 30, 2025
Salaries expenditures:
Board officials:
Rachel Burns, President $5,280
Valerie Newlon, Vice President 5,280
Charles “Ed” Daniels 5,120
Philip Chua 4,960
Sherri Collett 5,280
Superintendent 120,000
Total salaries paid to other professional personnel 20,837,460
Total salaries paid to service personnel 7,026,436
Total salaries paid temporary/part time professionals 8,323
Total salary expenditures 28,018,139
Non-salary expenditures:
Total non-salary expenditures paid in excess of two hundred fifty dollars ($250) 15,067,670
Total non-salary expenditures paid of less than two hundred fifty dollars ($250) 10,679
Total accrued expenditures, refunds, and other non-cash transactions 9,656,002
Total non-salary expenditures 24,734,351
Total expenditures per financial statements $52,752,490
STATE OF WEST VIRGINIA
COUNTY OF RANDOLPH, TO WIT
We, the undersigned President and Secretary of the Board of Education of the County of Randolph, hereby state under oath that the preceding attached financial statements of the funds of the Randolph County Board of Education as of and for the fiscal year ended June 30, 2025 are true and accurate to the best of our knowledge and belief. However, these statements are unaudited and thereby subject to change
Rachel Burns
President
Dr. Shawn Dilly
Secretary
10/08/2025
