Legal 6 col x 19”
1001
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF NET POSITION
June 30, 2020
Governmental
ASSETS AND DEFERRED OUTFLOWS Activities
Assets:
Current assets:
Cash and cash equivalents $ 1,704,234
Investments –
Prepaid expenses 27,668
Taxes receivable, net of allowance for uncollectible taxes 299,535
Food services receivable –
Other receivables 69,542
Deferred Charges – issuance costs –
Due from other governments:
State aid receivable 123,050
PEIA allocation receivable 280,118
Reimbursements receivable 2,841,270
Capital assets:
Land 1,303,886
Buildings and improvements 26,835,888
Land improvements 1,235,189
Furniture and equipment 2,419,358
Vehicles 4,546,898
Construction in process 3,145,633
Less accumulated depreciation (18,469,171)
Total capital assets, net of depreciation 21,017,681
Total assets 26,363,098
Deferred outflows:
Pension 221,663
Other post employment benefit (OPEB) 450,000
Total deferred outflows 671,663
Total assets and deferred outflows 27,034,761
LIABILITIES, DEFERRED INFLOWS AND NET POSITION
Liabilities:
Salaries payable and related payroll liabilities 1,483,053
PEIA premiums payable 40,492
Other liabilities –
Compensated absences –
Accounts payable 638,771
OPEB liability –
Long-term obligations:
Due within one year:
Bonds, capital leases, and contracts 157,998
Accrued interest 27,455
Due beyond one year:
Bonds, capital leases, and contracts 1,352,330
Net pension liability – proportionate share 712,494
Net other post employment benefit (OPEB) liability –
proportionate share 1,092,872
Total liabilities 5,505,465
Deferred inflows:
FEMA –
Pensions 249,901
Other post employment benefit (OPEB) 932,892
Total deferred inflows 1,182,793
Total liabilities and deferred inflows 6,688,258
Net Position
Invested in capital assets 19,507,353
Restricted for:
Special projects 671,201
Excess levy –
Capital projects 3,987
Unrestricted 163,962
Total net position $ 20,346,503
See notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
Year Ended June 30, 2020
Program Revenues Net (Expenses)
Operating Capital Revenue & Changes
Charges for Grants and Grants and in Net Position
Functions Expenses Services Contributions Contributions Governemental Activities
Governmental activities
Instruction $ 11,654,713 $ 166,650 $ 2,406,499 $ 790,014 $ (8,291,550)
Supporting services:
Students 890,428 12,380 179,470 60,314 (638,264)
Instructional staff 1,045,679 14,540 210,787 70,838 (749,514)
District administration 371,970 5,179 75,080 25,232 (266,479)
School administration 1,094,195 15,233 220,825 74,212 (783,925)
Business services 265,039 3,684 53,399 17,946 (190,010)
Operation & maintenance of facilities 2,513,710 34,980 507,093 170,417 (1,801,220)
Student transportation 2,069,790 27,825 417,559 140,327 (1,484,079)
Food Services 1,344,628 19,750 1,807,442 – 482,564
Community services 91,914 – – – (91,914)
Interest on long-term debt 64,267 – – – (64,267)
Total governmental activities $ 21,406,332 $ 300,221 $ 5,878,154 $ 1,349,300 (13,878,657)
General revenues:
Property taxes 2,239,909
Unrestricted state aid 13,400,892
Unrestricted investment earnings 3,179
Unrestricted grants and contributions –
Gain (loss) on sale of assets 482
Extraordinary item: Other post employment benefit credit –
Transfers in (187,096)
Transfers (out) 187,096
Total general revenues,other items, and transfers 15,644,462
Change in net position 1,765,805
Net position – beginning 18,580,698
Net position – ending $ 20,346,503
See notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
June 30, 2020
General Special
Current Special Revenue Capital
Expenses Revenue Fiscal Stabilization Projects Total
Fund Fund Fund Fund Governmental
ASSETS AND DEFERRED OUTFLOWS
Assets:
Cash and cash equivalents $ 1,691,362 $ 9,774 $ – $ 3,098 $ 1,704,234
Investments – – – – –
Prepaid expenses 27,668 – – – 27,668
Taxes receivable, net 299,535 – – – 299,535
Food service receivable, net – – – – –
Other receivables 18,042 51,500 – – 69,542
Due from other governments:
State aid receivable 123,050 – – – 123,050
PEIA allocation receivable 280,118 – – – 280,118
Reimbursements receivable 136,454 1,904,197 26,624 773,995 2,841,270
Due from other funds 1,686,050 – – 1,686,050
Deferred outflows:
Deferred outflows – – – – –
Total assets and
deferred outflows $ 4,262,279 $ 1,965,471 $ 26,624 $ 777,093 $ 7,031,467
LIABILITIES, DEFERRED INFLOWS AND FUND BALANCES
Liabilities:
Salaries payable and related
payroll liabilities $ 1,483,053 $ – $ – $ – $ 1,483,053
PEIA premiums payable 40,492 – – – 40,492
Other liabilities – – – – –
Accounts payable 230,821 186,665 – 221,285 638,771
OPEB liability – – – – –
Due to other funds – 1,107,605 26,624 551,821 1,686,050
Deferred inflows:
Deferred inflows 244,751 – – – 244,751
Total liabilities and
deferred inflows 1,999,117 1,294,270 26,624 773,106 4,093,117
Fund Balances:
Nonspendables 27,668 – – – 27,668
Restricted – 871,201 – 3,987 675,188
Committed – – – – –
Assigned 991 – – – 991
Unassigned 2,234,503 – – – 2,234,503
Total fund balances 2,263,162 671,201 – 3,987 2,938,350
TOTAL LIABILITIES,
DEFERRED INFLOWS AND
FUND BALANCES $ 4,262,279 $ 1,965,471 $ 26,624 $ 777,093 $ 7,031,467
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
year Ended June 30, 2020
General Special Revenue
Current Special Fiscal Capital Expense Revenue Stabilization Projects Total
Fund Fund Fund Fund Governmental
Revenues:
Property taxes $ 2,209,671 $ – $ – $ – $ 2,209,671
Other local sources 91,128 64,469 – 229,128 384,725
State sources 16,151,945 1,252,9380 – 785,592 18,189,917
Federal sources 168,565 3,941,751 26,624 334,708 4,471,648
Miscellaneous sources – – – – –
Total revenues 18,621,309 5,258,600 26,624 1,349,428 25,255,961
Expenditures:
Instruction 10,017,183 2,309,642 12,766 – 12,339,592
Supporting services:
Students 832,416 93,778 – – 926,194
Instructional staff 319,325 669,129 – – 988,454
Central administration 391,897 9,811 – 9,685 411,393
School administration 1,257,872 – – – 1,257,872
Business 305,914 725 – – 306,639
Operation & maintenance of facilities 1,782,183 52,849 1,591 776,227 2,612,850
Student transportation 2,061,164 169,673 12,267 9,863 2,252,967
Food services – 1,908,248 – – 1,908,248
Community services 91,475 414 – – 91,889
Capital outlay – – – 682,598 682,598
Debt service:
Principal retirement 151,934 – – – 151,934
Interest and fiscal charges 71,763 – – – 71,763
Total expenditures 17,283,126 5,214,270 26,624 1,478,373 24,002,393
Excess (deficiency) of revenues
over expenditures 1,338,183 44,330 – (128,945) 1,253,568
Other financing sources (uses):
Transfers in 41,321 13,325 – 132,450 187,096
Proceeds from sale of assets – – 482 482
Transfers (out) (145,775) (41,321) – – (187,096)
Total other financing sources (uses) (104,454) (27,996) – 132,932 482
Net change in fund balances 1,233,729 16,334 – 3,987 1,254,050
Fund balances – beginning 1,029,433 654,867 – – 1,684,300
Restatement of fund balance – – – –
Fund balances – beginning,
as restated 1,029,433 654,867 – – 1,684,300
Fund balances – ending $ 2,263,162 $ 671,201 $ – $ 3,987 $ 2,938,350
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
RECONCILIATION OF THE BALANCE SHEET –
GOVERNMENTAL FUNDS TO THE STATEMENT OF
NET POSITION
JUNE 30, 2020
Total governmental fund balance $ 2,938,350
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 21,017,681
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. 244,751
FEMA revenue collected but not yet expended
Deferred outflows and inflows of resources related to pensions
are applicalbe to future periods and, therefore, are not reported
in the funds.
Deferred outflows of resources related to pensions 221,663
Deferred inflows of resources related to pensions (249,901)
Deferred outflows of resources related to OPEB 450,000
Deferred inflows of resources related to OPEB (932,892)
Certain bond costs are deferred and amortized over the
life of the bond. –
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 (27,455)
Capital lease payable (1,510,328)
Compensated absences –
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
YEAR ENDED JUNE 30, 2020
Amounts reported for governmental activities in
the statement of activities are different due to:
Net change in fund balances – total governmental funds $ 1,254,050
Governmental funds report capital outlays as expenditures.
However, in the statement of net position, the cost of those
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 (950,539)
Capital outlays 887,268
Revenues in the Statement of Activities that do not provide
current financial resources are not reported as revenues
in the funds, rather they are reported as deferred revenues. 60,235
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. 151,934
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 –
Accumulated depreciation of assets disposed –
Amortization of bond issuance costs are reported in the
statement of activities, but do not require the use of current
financial resources and, therefore, are not reported as
expenditures in government funds. –
Governmental funds report district OPEB contributions as
expenditures. However, in the Statement of Activities, the
cost of OPES benefits earned net of employee contributions
is reported as OPEB expense
District OPEB contributions 106,850
Cost of benefits earned net of employee contributions 108,586
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 107,773
Cost of benefits earned net of employee contributions 32,152
Accrued interest is required to be reported as a liability
in the statement of net position of the district wide
financial statements. The following represents the change
in accrued interest receivable for the year. 7,496
Change in net position of governmental activities $ 1,765,805
See Notes to Financial Statements
CLAY COUNTY BOARD OF EDUCATION
STATEMENT OF FIDUCIARY NET POSITION-
FIDUCIARY FUNDS
JUNE 30, 2020
Agency Funds
School Activity Funds
ASSETS
Cash and cash equivalents $ 547,147
Receivables –
Total assets $ 547,147
LIABILITIES
Accounts payable & accrued liabilities $ –
Due to other funds 547,147
Total liabilities $ 547,147
See Notes to Financial Statements
VENDOR NAME AMOUNT OF CHECK
PRO SOURCE 4,743.58
ACADIENCE LEARNING 314.00
ACCURATE LABEL DESIGNS 772.90
ADOBE 2,496.00
APPLIED EDUCATIONAL SYSTEMS 2,500.00
ALLEGHENY AGRONOMICS 4,365.00
ALL ABOUT FUN 300.00
SUCCESS BY DESIGN, INC. 933.12
ALPHA MECHANICAL SERVICES 38,402.00
AM PRINTING 785.00
ANNE WERUM LAMBRIGHT 533.33
APPALACHIAN OFFICE PRODUCTS 339.42
APPALACHIAN POWER 29,610.46
APPALACHIAN SIGNALS & PRODUCTS 43,003.21
APPALACHIAN TIRE PRODUCTS INC 16,242.20
APPLE EDUCATION 28,618.00
ASTAR ABATEMENT INC 475.00
AUTISM TRAINING CENTER 450.00
B B & M TRUCKING COMPANY 500.00
CARD SERVICES CENTER 2,384.92
BIG OTTER ELEMENTARY 6,400.00
BIG RIVER ELECTRIC SALES & SVC 2,051.95
BLACK DIAMOND POWER COMPANY 188,066.38
KATHY BOGGS 11,419.82
SCOTT BURKHAMER 21,950.00
C I THORNBURG COMPANY 20,464.79
CAMEL TECHNOLOGIES, LLC 1,013.57
THEODORE CAPWELL, JR 2,400.00
CAROLINA SCIENCE 474.99
CASTO TECHNICAL SERVICES INC 662.75
JARCO ENTERPRISES, LLC 6,712.00
CC SAFETY SUPPLY 1,972.05
CDW G LLC 64,589.07
CENTER FOR EDUCATION & 299.95
CENTRAL SUPPLY COMPANY 56,697.06
CYNTHIA CHAMBERLIN 16,670.46
CHAPMAN TECHNICAL GROUP 574,256.87
CHARLESTON DAILY MAIL 357.91
CHARLESTON FILTER SERVICE INC 10,543.50
CHARLESTON NEWSPAPERS 352.46
CINTAS CORPORATION #525 10,354.74
CLAY AUTO 19,244.82
CLAY CENTER FOR ARTS & SCIENCE 592.50
CLAY COUNTY COMMISSION 24,296.33
CLAY COUNTY FREE PRESS 2,363.98
CLAY CO GOLDEN DELICIOUS FEST 270.00
CLAY COUNTY HEALTH DEPT 6,208.00
CLAY COUNTY HIGH SCHOOL 26,019.00
CLAY COUNTY LIBRARY 70,371.94
CLAY COUNTY PARKS AND RECREAT 436.00
CLAY COUNTY PUBLIC SVC DIST 7,224.36
CLAY ELEMENTARY SCHOOL 13,341.42
CLAY FARM BUREAU COOPERATIVE 7,350.80
CLAY LUMBER LLC 7,347.23
CLAY COUNTY MIDDLE SCHOOL 11,200.00
CLAY MUNICIPAL WATER WORKS 43,448.41
PRIMARY CARE SYSTEMS INC 1,763.00
COLE TRUCK PARTS INC 15,481.61
COLONIAL FOOD SERVICE 3,643.95
COLLEGE ENTRANCE BOARD 13,535.00
CPI 997.50
CTE ENTERPRISES 250.00
CUNNINGHAM MOTORS INC 1,400.01
GIBSON’S 3,806.71
SUTTLE & STALNAKER 21,500.00
DINSMORE AND SHOHL LLP 20,997.50
DISCOUNT SCHOOL SUPPLY 350.56
DOMINION HOPE 4,051.08
DOT ONE-THREE VISION SERVICES 9,100.00
PHILLIPS SUPPLY COMPANY 903.70
ERLEWINE CONCRETE COMPANY 1,440.00
EAI EDUCATION 999.13
EASTERN CONCRETE 5,970.00
WASTE MANAGEMENT OF WV INC 43,373.77
ECOLAB 933.40
EDGENUITY INC 3,960.00
J C EHRLICH 7,148.00
ELECTRONIC SPECIALTY CO 2,005.90
EXAMINATION MANAGEMENT SVC 933.50
DESI FACEMIRE 336.00
FIFTH THIRD BANK 1,175,035.66
FINAL FLOOR 1,810.98
FLINT CONSTRUCTION CO INC 520,913.62
FOSTER SUPPLY 30,525.86
FRANKLIN COVEY 7,497.37
FRONTIER WV INC 20,250.63
FRONTIER COMM OF WEST VIRGINIA 11,799.01
GALAPAGOS 1,026.38
GENERAL SALES COMPANY 3,638.60
GLENVILLE STATE COLLEGE 1,044.84
GOLDFARB ELECTRIC SUPPLY CO 541.31
GORDON STOWE AND ASSOC INC 779.00
DEBORA GOULD 3,400.37
JASON GOULD 2,950.00
GREEN RIVER GROUP LLC 607,067.82
GRIMES SEEDS 477.55
HARDMAN’S 4,583.00
THE HARTFORD 18,949.00
RONEE NOTTINGHAM 500.00
JH TOMBLIN FENCE COMPANY 11,182.87
OSCAR HENRY 1,341.14
HERFF JONES,INC. 2,332.48
HOLCOMB SANITATION SERVICE 4,900.00
HOLCOMB SEPTIC SYSTEMS 4,880.00
JULIE TURLEY 2,000.00
HEALTH RESEARCH SYSTEMS 4,340.00
HOTSY EQUIPMENT CO 251.33
HOUGHTON MIFFLIN HARCOURT PUBL 23,535.55
HVAC & INDUSTRIAL CONTROLS 858.86
IKE WALKER ORGANIZATION 900.00
INNOVATIVE WIRELESS TECH 1,062.13
INTERSTATE BATTERY SYSTEM OF 1,035.00
JB ELECTRIC 4,500.00
JAMES AND LAW CO 75,021.76
JOHNSON CONTROLS SECURITY SOL 1,458.80
JONES SCHOOL SUPPLY CO 423.83
KANAWHA COUNTY SCHOOLS 64,917.31
KATE’S HOME FURNISHINGS 413.70
MUSIC & ARTS CA DEPT. 13,723.08
KIMBALL MIDWEST 6,875.59
KING TRUCKING & WRECKER 697.00
RISEN LORD CATHOLIC CHURCH 1,000.00
K-LOG INC 336.01
KOMAX BUSINESS SYSTEMS 3,075.00
LAKESHORE CO 433.35
LEGG’S WELDING INC 1,900.00
LINCOLN ELECTRIC CUTTING SYS 504.85
LIZEMORES ELEMENTARY 3,600.00
MABSCOTT WELDING SUPPLY 8,305.87
MARSICO BROTHERS INC 480.00
MARSHALL UNIVERSITY 8,922.00
MARSHALL UNIVERSITY 8,424.00
MARYSA REEL 21,805.00
MASON AND BERRY 1,233.59
UNITED REFRIGERATION 4,022.05
MENDEZ FOUNDATION 12,397.72
MID ATLANTIC STORAGE SYSTEMS 1,000.00
MINDS-IN-MOTION, INC. 6,467.04
MIRACLE RECREATION EQUIPMENT 12,899.00
MON POWER 95,380.11
JOE HOLLAND CHEVROLET-VW-HYUND 1,147.34
MORTON EXCAVATING LLC 75,450.00
MOUNTAINEER DISTRIBUTORS, LLC 1,127.48
MOUNTAINEER GAS COMPANY 56,689.11
MOUNTAIN MATH/LANGUAGE 287.85
MOUNTAIN STATE EDUCATION 14,934.20
MOUNTAIN STATE JUSTICE 6,500.00
MOUNTAIN STATE ELEVATOR 475.00
MOUNTAIN STATE EQUIPMENT 481.93
MOUNTAIN VENDING INC 1,678.00
NICHOLAS PRINTING 14,320.34
OFFICE DEPOT 7,703.87
OFFICE OF THE STATE FIRE 7,688.00
ORACLE ELEVATOR 3,788.49
OSCAR F HENRY CO 1,081.00
PARTS & MORE INC 7,166.74
PARRISH AND ASSOCIATES 5,000.00
PEARSON 2,471.22
AWS PLUMBING 3,500.00
PERMA-BOUND INC 337.71
PERSONNEL CONCEPTS 635.68
PETERSON’S LLC 2,942.76
PIED PIPER OF CHARLESTON 749.00
PINNACLE ENVIRONMENTAL 380.00
PIONEER DRAMA SERVICE INC 486.75
PITNEY BOWES 7,481.28
PLUMBMASTER, INC. 5,032.09
POMEROY COMPUTER RESOURCES 1,187.00
POMEROY 34,671.11
POWELL INCORPORATED 4,284.00
PRECISION SERVICES 1,288.82
PRO ACOUSTICS LLC 4,973.68
PAR, INC 685.80
PARCHMENT LLC 533.33
PSAT/NMSQT 810.00
PURITY CHEMICALS 6,703.73
PUTNAM COUNTY SCHOOLS 1,575.46
QUANTUM PARTY RENTALS 375.00
QUILL CORP 388.51
R E MICHEL COMPANY INC 2,038.88
RALIEGH MINING SUPPLY 1,040.00
CHARLES RAMSEY 15,440.00
WILMA RAMSEY 10,950.99
MICHELLE LOUGH 4,050.56
REALLY GOOD STUFF LLC 604.64
RE MICHEL COMPANY INC 1,171.54
RICHMORR & ASSOCIATES 9,985.60
ROCCO 3,015.00
ROCHESTER 100 INC 405.00
CAROLYN ROGERS 9,961.21
ROTO-ROOTER 1,325.00
RSP FIRE PROTECTION & EQUIP 9,188.80
SAFE & SECURE LOCK SERVICE 290.00
SAVE THE CHILDREN 48,806.00
SCHAEFFER’S 1,220.00
SCHOLASTIC INC 1,946.95
SCHOLASTIC EDUCATION 925.40
SCHOLASTIC MAGAZINES INC 4,766.12
SCHOOL CHECK IN 250.00
SCHOOL DATEBOOKS 396.70
SCHOOL MAINTENANCE SUPPLIES 1,617.95
SCHOOL OUTFITTERS 4,007.40
SCHOOL MATE 2,261.00
SCHOOL NURSE SUPPLY 385.45
SCHOOL SPECIALTY 531.79
SCHOOL SPECIALTY 666.18
SENTRY SURVELLIANCE LLC 1,412.00
SHAMBLIN BROTHERS FARM SUPPLY 2,000.00
SHAMBLIN STONE INC 19,991.70
VIRGINIA E STEWART 3,411.41
SHERWIN WILLIAMS 2,764.40
SMART HORIZONS 840.00
SMITH FLOORING 1,047.87
SOUTHERN SEATING, INC. 13,500.00
SPORTS CONNECTION 1,249.85
S&S 566.52
US FOODS 9,331.83
U. S. SCHOOL SUPPLY 545.60
THE BOARD OF TRUSTEES OF 825.00
STATE ELECTRIC SUPPLY COMPANY 6,168.98
STEELCON SUPPLY COMPANY 2,403.50
STITCHES ‘N’ STUFF 760.00
SUMMERSVILLE GLASS, INC. 1,228.18
SUMMIT COMMUNITY BANK 185,483.74
WV RURAL HEALTH ASSOCIATION 300.00
TANNER COMMUNICATIONS 1,606.00
LEE OR PHYLLIS TANNER 844.00
SHARON TANNER 20,670.77
TEACHER DIRECT 618.64
TOM RICKMAN & ASSOCIATES 6,660.51
TROPHIES UNLIMITED 1,902.50
2ND GEAR 73,555.99
UNITED BANK 38,213.14
UNITED DAIRY 74,106.72
UNITED LABORATORIES 2,979.00
UNITED REFRIGERATION INC. 288.12
UNITED RENTALS 14,180.84
UNITED STATES TREASURY 11,104.82
UNITED WAY OF CENTRAL WV 5,200.00
UNITY SCHOOL BUS PARTS INC 4,987.45
U S BANK 31,327.53
VIRGINIA AIR DISTRIBUTORS INC 1,723.37
VANCE WELDING 12,042.00
SCENARIO LEARNING, LLC 10,222.80
JOEY’S BIKE SHOP 500.00
ANNETTE PRATT 5,120.00
JA PRESSURE WASHING 2,350.00
WESTERN BRANCH DIESEL INC 718.42
H E WHITE ELEMENTARY 3,600.00
BOBBY WILLIAMS 11,590.00
WOODWIND & BRASSWIND 318.64
WORLDWIDE EQUIPMENT–HERITAGE 233,570.01
WVAPT 800.00
WVASA 330.00
WV AMERICAN WATER 5,392.35
WVASHRO INC 300.00
WVASN INC 300.00
WV DEPARTMENT OF EDUCATION 6,000.00
WV DEPT OF AGRICULTURE 7,852.90
WV DIV ENVIRON PROT–WATER RES 1,113.00
WV DIVISION OF LABOR 345.00
WV HOSA 2,400.00
WV SCHOOL BOARDS ASSOC 2,878.00
WV STEEL CORP 1,944.26
WEST VIRGINIA UNIVERSITY 2,954.16
WVU PHYSICIANS OF CHARLESTON 900.00
ZDS DESIGN/CONSULTING SVC 8,572.49
ZANER BLOSER 6,935.68
ZOO-PHONICS 5,939.51
ZONES LLC 60,192.95
WV BOARD OF RISK INSURANCE 96,650.00
SCHOOL SPECIALTY INC 733.02
CORLE BUILDING SYSTEMS 109,468.62
KARLA PIERSON 10,729.74
IMAGINE LEARNING, INC. 31,000.00
US DEPARTMENT OF EDUCATION 1,428.64
AFLAC 469.60
AIR MED CARE NETWORK 1,600.00
AMERICAN FIDELITY ASSURANCE 100,056.76
AMERICAN NATIONAL 10,324.80
CLAY COUNTY BANK 2,584.13
COLONIAL LIFE 1,930.52
CONSECO HEALTH INSURANCE CO 11,998.62
AMERICAN GENERAL LIFE INS 401.00
GREAT-WEST RETIREMENT SERVICES 8,670.00
HORACE MANN LIFE INSURANCE CO 39,194.71
PIONEER FEDERAL CREDIT UNION 125,551.76
MASSACHUSETTS MUTUAL LIFE INS 500.00
PRE-PAID LEGAL SERVICES INS 7,583.52
STATE FARM LIFE INSURANCE CO 8,000.00
TEXAS LIFE 22,545.67
WV MOUNTAINEER FLEXIBLE BENEF 121,047.90
WVAEMSP 435.40
WVEA 5,959.15
WV PROFESSIONAL EDUCATORS 1,200.00
WVSBA 2,634.00
WVSSPA 16,190.40
AFT–WEST VIRGINIA 869.50
AFT–CLAY COUNTY 40,860.71
WVASSP 390.00
IRS 2,903,664.05
CLAY COUNTY BANK 6,836,238.90
STATE TAX COMMISSIONER 493,171.78
WORKFORCE WEST VIRGINIA 8,498.17
WV PUBLIC EMPLOYEES INSURANCE 641,176.74
RETIREE HEALTH BENEFIT TRUST 107,033.00
WV TEACHERS DEFINED BENEFITS 725,774.12
WV TEACHERS DEFINED CONTRIB 18,394.62
ENCOVA INSURANCE 76,694.00
Continued from previous page
CLAY COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR PUBLICATION
FOR THE FISCAL YEAR ENDED JUNE 30, 2020
Salaries expenditures:
Board officials:
David Mullins, President $ 5,120
David Pierson, Vice President 5,120
Marshall Triplett, II 4,960
Cheryl White 4,800
Susan Bodkins 4,800
Superintendent 100,000
Total salaries paid to other professional personnel 8,946,465
Total salaries paid to service personnel 3,047,217
Total salaries paid to students for work performed 3,281
Total salary expenditures 12,116,963
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) 11,871,013
Total non-salary expenditures paid of less than
two hundred fifty dollars ($250) 14,417
Total accrued expenditures, refunds, and other
non-cash transactions –
Total non-salary expenditures 11,885,430
Total expenditures per financial statements $ 24,002,393
Supplemental Schedule of Expenditures