Mercer

Financial

MERCER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF NET POSITION
FYE JUNE 30, 2019
Governmental
Activities
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash equivalents $3,293,506
Investments 30,468,283
Inventory 331,728
Taxes receivable, net of allowance for uncollectible taxes 838,488
Deposit with Retirement Board 1,446,511
Food service receivable 736,347
Other receivables 611,930
Prepaid Workers’ Compensation 79,836
Other prepaid expenses 258,755
Due from other governments: PEIA allocation receivable 1,372,784
Reimbursements receivable 2,733,668
Capital Assets:
Land 22,217,603
Land improvements 2,728,099
Buildings and improvements 120,696,147
Furniture and equipment 5,508,239
Vehicles 10,606,540
Construction in process 9,745,169
Less accumulated depreciation (65,248,582)
Total capital assets, net of depreciation 106,253,215
Total assets 148,425,051

Deferred outflows of resources: Pension 1,905,121
Other post employment benefit (OPEB) 3,986,143
Total deferred outflows of resources 5,891,264
Total assets and deferred outflows of resources $154,316,315

LIABILITIES, DEFERRED OUTFLOWS OF RESOURCES, AND NET POSITION

Liabilities:
Salaries payable and related payroll liabilities $3,345,088
PEIA premiums payable 1,798,989
Compensated absences 263,856
Accounts payable 2,632,791
Long-term obligations: Due within one year: Bonds, capital leases, and contracts 614,755
Due beyond one year: Bonds, capital leases, and contracts 7,985,236
Accrued sick leave payable Asset retirement obligation (ARO) liability 35,490
Net pension liability – Proportionate Share 4,378,716
Net other post employment benefit (OPEB) liability – Proportionate Share 8,169,835
Total liabilities 29,224,757

Deferred inflows of resources: Pension 2,701,542
Other post employment benefit (OPEB) 1,569,806
Other 826,041
Total deferred inflows of resources 5,097,389
Total liabilities and deferred inflows of resources $34,322,146

Net Position: Net Investment in Capital Assets 97,653,224
Restricted for: Special projects 2,195,804
Capital projects 18,694,801
Unrestricted 1,450,341
Total net position $119,994,170
MERCER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF ACTIVITIES
FYE JUNE 20, 2019

Program Revenues Net (Expense),
Revenue & Operating Capital Changes
Charges for Grants and Grants and in Net Position
Functions Expenses Services Contributions Contributions Governmental
Activities
Governmental activities:
Instruction $54,976,455 $835,433 $13,606,850 $2,959,588 $(37,574,584)
Supporting services:
Students 4,776,231 61,701 149,659 257,122 (4,307,749)
Instructional staff 2,748,191 35,502 91,463 147,945 (2,473,281)
General administration 885,152 11,435 27,736 47,651 (798,330)
School administration 5,772,445 74,571 180,875 310,752 (5,206,247)
Central services 1,371,371 17,716 42,971 73,826 (1,236,858)
Operation and 12,038,784 155,522 377,226 648,093 (10,857,943)
maintenance of facilities
Student transportation 6,498,588 83,951 203,628 349,843 (5,861,166)
Food services 8,486,077 32,388 6,317,786 – (2,135,903)
Community services 128,355 – 4,825 – (123,530)
Interest on long-term debt 201,823 – – – (201,823)
Total governmental
activities 97,883,472 1,308,219 21,003,019 4,794,820 (70,777,414)

General revenues:
Property taxes 26,086,678
Unrestricted state aid 52,368,284
Unrestricted investment earnings 699,095
Unrestricted grants and contributions (25,000)
Gain (loss) on disposal of capital assets (10,227)
Transfers in 6,907,802
Transfers (out) (6,907,802)
Total general revenues, extraordinary items and transfers 79,118,830
Change in net position 8,341,416
Net position – beginning 115,392,017
Prior period adjustments – (See Note 17) (3,739,263)
Net position – beginning, as restated 111,652,754
Net position – ending $119,994,170
MERCER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
BALANCE SHEET – GOVERNMENTAL FUNDS
FYE JUNE 30, 2019

11 61 41 51 General Special Permanent Capital
Current Revenue Improvement Projects Total
Expense Fund Fund Fund Governmental

ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
Assets:
Cash and cash equivalents $3,293,506 $- $- $- $3,293,506
Investments 14,393,939 – – 16,074,344 30,468,283
Inventory 331,728 – – – 331,728
Taxes receivable, net 838,488 – – – 838,488
Deposit with Retirement Board 1,446,511 – – – 1,446,511
Prepaid Workers’ Comp 79,836 – – – 79,836
Food service receivable, net 736,347 – – 736,347
Other receivables 611,930 – – 611,930
Other prepaid expenses 218,752 218,752
Due from other governments: – –
PEIA allocation receivable 1,372,784 – – – 1,372,784
Reimbursements receivable – 1,628,919 – 1,104,749 2,733,668
Due from other funds 9,582,555 998,344 3,983,426 14,564,325
Total assets 32,170,029 3,363,610 3,983,426 17,179,093 56,696,158

Deferred outflows of resources – – – – –
Total deferred outflows of resources – – – – –

TOTAL ASSETS PLUS DEFERRED OUTFLOWS OF RESOURCES
$32,170,029 $3,363,610 $3,983,426 $17,179,093 $56,696,158

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES

Liabilities:
Salaries payable and related $2,639,114 $705,974 $- $- $3,345,088
payroll liabilities
PEIA premiums payable 1,798,989 – – – 1,798,989
Accounts payable & Payable 1,215,467 436,832 – 980,492 2,632,791
to others
Due to other funds 13,077,099 – – 1,487,226 14,564,325
Total liabilities 18,730,669 1,142,806 – 2,467,718 22,341,193
18,730,669

Deferred inflows of resources 864,617 25,000 – – 889,617
Total deferred inflows of resources 864,617 25,000 – – 889,617

Fund Balances:
Nonspendable 2,076,828 – – – 2,076,828
Restricted 2,385,346 2,195,804 3,983,426 14,711,375 23,275,951
Committed 3,500,000 – – – 3,500,000
Assigned 4,109,554 – – – 4,109,554
Unassigned 503,015 – – – 503,015
Total fund balances 12,574,743 2,195,804 3,983,426 14,711,375 33,465,348

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES
$32,170,029 $3,363,610 $3,983,426 $17,179,093 $56,696,158

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 106,253,215
Other deferred charges are not reported in the funds 25,000
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 38,576
Other deferred charges are not reported in the funds 40,003
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 1,905,121
Deferred inflows of resources related to pensions (2,701,542)
Deferred outflows of resources related to OPEB 3,986,143
Deferred inflows of resources related to OPEB (1,569,806)
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 Capital leases payable (8,599,991)
Compensated absences (263,856) Net pension liability – proportionate share (4,378,716) Net OPEB liability – proportionate share (8,169,835) Asset Retirement Obligation (ARO) Liability (35,490)
Net position of governmental activities $119,994,170
MERCER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES – GOVERNMENTAL FUNDS
FYE JUNE 30, 2019

11 61 41 51
General Permanent Capital
Current Special Improvement Projects Total
Expense Revenue Fund Fund Governmental
Revenues:

Property taxes $26,625,503 $- $- $- $26,625,503
Other Local sources 877,847 439,287 – 427,259 1,744,393
State sources 62,078,169 5,110,241 – 4,836,176 72,024,586
Federal sources 1,139,857 14,851,725 – – 15,991,582
Miscellaneous sources 63,664 – – 63,664
Total revenues 90,785,040 20,401,253 – 5,263,435 116,449,728

Expenditures:

Instruction 49,832,391 10,167,353 – – 59,999,744
Supporting services:
Students 3,863,342 1,465,243 – – 5,328,585
Instructional staff 1,504,067 1,572,940 – – 3,077,007
General administration 979,548 8,343 – – 987,891
School administration 6,488,675 9,985 – – 6,498,660
Central Services 1,481,407 44,428 – – 1,525,835
Operation and maintenance
of facilities 11,161,247 202,701 – – 11,363,948
Student transportation 6,849,112 561,442 – – 7,410,554
Food services 1,400 8,327,198 – – 8,328,598
Community services 635,642 13,409 – – 649,051
Capital outlay 61,827 – – 8,619,458 8,681,285
Debt service:
Principal retirement 116,667 – 470,177 – 586,844
Interest and fiscal charges – – 201,823 – 201,823
Total expenditures 82,975,325 22,373,042 672,000 8,619,458 114,639,825

Excess (deficiency) of
revenues over expenditures 7,809,715 (1,971,789) (672,000) (3,356,023) 1,809,903

Other financing sources (uses):
Proceeds from disposal of
real or personal property 28,434 – – – 28,434
Transfers in 233,826 2,049,592 834,350 3,790,034 6,907,802
Transfers (out) (6,710,116) (143,685) – (54,001) (6,907,802)
Total other financing sources
(uses) (6,447,856) 1,905,907 834,350 3,736,033 28,434

Extraordinary Item:

Other post employment benefits – – – – –

Net change in fund balances 1,361,859 (65,882) 162,350 380,010 1,838,337

Fund balances – beginning 11,212,884 2,261,686 3,821,076 14,331,365 31,627,011
Prior period adjustments –
(See Note __) – – – –
Fund balances – beginning,
as restated 11,212,884 2,261,686 3,821,076 14,331,365 31,627,011

Fund balances – ending $12,574,743 $2,195,804 $3,983,426 $14,711,375 $33,465,348
MERCER COUNTY, WEST VIRGINIA, 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, 2019

Net change in fund balances – total governmental funds $1,838,337

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 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 (4,071,220) Capital outlays 11,228,908
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 (538,825)
Other miscellaneous conversion adjustments (8,333)
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.
586,844
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 (1,102,042)
Accumulated depreciation of assets disposed 380,317
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 (4,114)
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 690,836
Cost of benefits earned net of employee contributions 112,571
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 499,729
Cost of benefits earned net of employee contributions (1,269,902)
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. (1,690)
Change in net position of governmental activities $8,341,416
MERCER COUNTY, WEST VIRGINIA, BOARD OF EDUCATION
STATEMENT OF FIDUCIARY NET POSITION – FIDUCIARY FUNDS
FYE JUNE 30, 2019

Agency Funds
School Activity
Funds
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES

Assets:
Cash and cash equivalents $2,605,582 Receivables –
Total assets 2,605,582

Deferred outflows of resources:
Total deferred outflows of resources –
Total assets and deferred outflows of resources $2,605,582

LIABILITIES AND DEFERRED INFLOWS OF RESOURCES

Liabilities:
Accounts payable and accrued liabilities $- Due to other funds 2,605,582
Total liabilities 2,605,582

Deferred inflows of resources:
Total deferred inflows of resources –
Total liabilities and deferred inflows of resources $2,605,582
MERCER COUNTY BOARD OF EDUCATION
SUPPLEMENTAL SCHEDULE OF EXPENDITURES
FOR THE FISCAL ENDED JUNE 30, 2019

Salaries expenditures: Board officials:
E Paul Hodges $6,880
Jacinda S Smith 5,920
Gilbert E Bailey 7,040
Mary A Kaufman 6,560
Gregory Prudich 5,920
Superintendent 155,000
Total salaries paid to other professional personnel 41,549,085
Total salaries paid to service personnel 13,915,906
Total salary expenditures 55,652,311

Non-salary expenditures:

Expenditures paid in excess of two hundred fifty dollars ($250):

4IMPRINT 1,472.21
A TASTE OF MEMPHIS 308.95
A2 TENT RENTALS 920.80
AAA BLUEFIELD 1,525.97
AAA PAVING, SEALING & STRIPING 93,905.03
AAA SEPTIC TANK SERVICE 5,140.00
AARON GREEN AND MERCER VO TECH 3,817.50
ABILITATIONS 639.76
ACCUCUT 314.00
ACME ALTERNATOR LLC. 263.54
ACP DIRECT 4,770.40
ACTION PUBLISHING, INC. 1,938.13
ADAM HAVENS 1,007.50
ADVANCE CONCEPTS 400.00
ADVANTAGE TECHNOLOGY 17,150.32
AED SUPERSTORE 499.00
AFFORDABLE LAWN CARE 27,888.00
AGEDNET.COM 415.00
AIRGAS USA, LLC 24,237.49
ALANDRA BLUME HINKLE 325.00
ALICIA SMITH 664.20
ALLENS PIANO TUNING 5,657.93
ALVIN HIBBITTS 766.73
ALYSON DOLAH 344.25
AMANDA ALIFF 280.15
AMANDA BOWLICK 576.47
AMANDA FELDES 250.36
AMANDA MOUNTAIN 859.40
AMANDA SHOWALTER 575.81
AMANDA SHREWSBURY 257.43
AMAZON.COM 286,849.70
AMBER GIBSON 2,019.65
AMBER GIBSON AND MERCER COUNTY 7,122.85
AMERICAN AIRLINES, INC. 275.60
AMERICAN BLOCK 4,077.65
AMERICAN INDUSTRIAL DIRECT,LLC 1,674.42
AMERICAN PROGRAM BUREAU, INC. 22,100.00
AMPLIFY EDUCATION, INC. 10,042.60
AMY ALVIS 410.25
AMY CAMPBELL WILLIAMS 448.00
AMY HELDRETH 1,560.28
ANDERSON’S 315.61
ANDREA COPPOLA 385.07
ANDREWS FOOD EQUIPMENT LLC 8,310.56
ANGELA BARILLA 283.76
ANGELA FISHER 950.02
ANGELA GROSECLOSE 1,850.83
ANGELTRAX BUS VIDEO 22,503.89
ANNA COCHRAN 4,452.50
ANNA COCHRAN AND MERCER VO 4,690.00
ANNA LILLY 475.97
ATHONY VENERI 336.27
APOLLO OIL 6,708.60
APPALACHIAN AGGREGATES, LLC 7,458.46
APPALACHIAN EYE CARE 55,311.90
APPALACHIAN POWER 1,524,409.96
APPLE, INC. 42,663.96
APPLIED EDUCATIONAL SYSTEMS, 5,000.00
APRIL REED-HALSEY 2,364.06
ARAMARK UNIFORM SERVICES 21,322.01
ARROWHEAD FORENSICS 964.74
ASHLEY L TAYLOR 509.91
ASHLEY MARIE GILLESPIE 5,803.00
ASHLEY SHREWSBURY 1,959.60
ASHLEY SHREWSBURY AND MERCER 7,182.90
ASHLEY SMITH 470.40
ASHLEY VAUGHN 2,388.27
ASSESSMENT TECH. INSTITUTE,LLC 16,164.00
ATHENS BAPTIST CHURCH 800.00
ATHENS SCHOOL 4,264.53
ATHLETE’S CLOSET 3,786.09
AUTOMOTIVE FASTENERS INC. 4,890.90
AUTUMN BENNETT 2,071.60
AUTUMN BENNETT AND MERCER CO 7,070.90
AVERY E. BOWERS 86,279.00
B & H PHOTO 2,212.02
B.W. WILSON PAPER CO., INC. 53,257.30
BARBARA DONLEY 1,379.84
BARNES & NOBLE 12,352.94
BARRY JONES 1,198.50
BARTER THEATRE 2,957.00
BAYLEA BLACKWELL AND MERCER 1,044.00
BELINDA’S FLOWERS 969.50
BELNICK RETAIL, LLC 821.87
BENCO DENTAL CO 13,035.60
BENJAMIN HODGES 254.44
BFG SUPPLY CO., LLC 1,548.65
BILLIE COX PERSINGER 695.62
BILLIE JOHNSON 1,025.83
BIO-RAD LABORATORIES, INC. 1,278.68
BLACKBOARD INC. 20,776.61
BLENNERHASSETT HOTEL 305.28
BLUE BIRD BUS SALES INC. 90,602.91
BLUEFIELD DAILY TELEGRAPH 18,122.06
BLUEFIELD GAS COMPANY 191,308.78
BLUEFIELD GLASS AND INTERIORS 4,527.18
BLUEFIELD HIGH SCHOOL 15,556.18
BLUEFIELD INTERMEDIATE 4,784.60
BLUEFIELD MIDDLE SCHOOL 6,878.01
BLUEFIELD OFFICE PRODUCTS 71,455.48
BLUEFIELD RADIATOR REPAIR 1,700.00
BLUEFIELD STORMWATER BOARD 14,603.10
BLUESTONE HEALTH CENTER 520.00
BLUEWELL ELEMENTARY SCHOOL 3,100.33
BLUEWELL P. S. D. 31,029.27
BOB’S MARKET & GREENHOUSES, 579.15
BODY WORKS 1,488.59
BOGGS ROOFING, INC. 14,220.00
BOOKS A MILLION, INC. 2,187.58
BOONE MOTOR SALES, INC. 50,778.00
BOWLES RICE, MCDAVID GRAFF & 5,375.00
BRAIN POP LLC 1,680.00
BRANDI PATTERSON 3,512.50
BRANDI PATTERSON AND MERCER VO 5,630.00
BREAKOUT, INC. 800.00
BRENDA BEAVERS-HARSHBARGER 845.64
BREWER AND COMPANY 133,274.00
BREWSTER, MORHOUS, CAMERON, 33,971.19
BRIAN GARMAN 2,216.76
BRIAN THOMAS 434.40
BRIANNE MCKINNEY 2,204.91
BRICKSTREET MUTUAL INSURANCE 507,274.00
BRIDGEPORT COURTYARD INN 1,243.00
BRITTANY ANDERSON 286.19
BRITTANY FARLEY 1,894.65
BRITTANY FARLEY AND MERCER VO 7,247.85
BRITTANY LIPPENCOTT 383.51
BRITTNI THOMPSON 3,222.50
BRITTNI THOMPSON AND MERCER VO 5,920.00
BRUSHFORK ELEMENTARY SCHOOL 3,224.41
BSN SPORTS 2,755.69
BURMAX COMPANY INC. 7,901.07
C. DAWN GREEN 655.37
CALCULATOR’S INC. 714.70
CALEB SPARKS 1,933.00
CALEB SPARKS AND MERCER VO 5,381.00
CAMBROOKE FOODS INC. 3,899.04
CAMERON HOLLEY 1,894.65
CAMERON HOLLEY AND MERCER VO 7,247.85
CANAAN VALLEY RESORT 476.96
CANDACE CHARLES 3,146.55
CANDACE CHARLES AND MERCER VO 5,995.95
CANDY FULP 2,723.13
CARDNO, INC. 1,034.53
CAREY D. PENDRY 331.68
CAROLINA BIOLOGICAL SUPPLY CO. 2,367.08
CAROLINA GREEN CORP. 7,700.00
CAROWINDS 1,735.00
CARTER MACHINERY COMPANY, INC. 18,744.63
CASE HEAD START 355,237.71
CATHY LINKOUS 2,107.45
CATHY SUTHERLAND 3,047.00
CDW GOVERNMENT LLC 12,750.00
CENGAGE LEARNING 1,360.00
CENTRAL PRINTING COMPANY 4,972.50
CENTRAL RESTAURANT PRODUCTS 6,081.06
CENTRAL SUPPLY COMPANY OF WV 893.45
CEREBELLUM CORPORATION 273.63
CERES ELEMENTARY SCHOOL 2,772.24
CEV MULTIMEDIA LTD. 1,650.00
CHANNING-BETE COMPANY, INC. 1,723.63
CHAPMAN PRINTING CO, INC. 32,712.32
CHARLES LILLY 987.48
CHARLESTON ACOUSTICS 12,009.68
CHARLESTON NEWSPAPERS 1,293.29
CHERYL WATKINS 367.54
CHEVROLET OF WATSONVILLE 39,007.00
CHICK-FIL-A AT MERCER MALL 2,669.20
CHICK-FIL-A BECKLEY GALLERIA 1,004.23
CHICK-FIL-A PRINCETON 4,303.96
CHILI’S GRILL & BAR 253.26
CHOICE MEDICAL 2,389.92
CHRISTIAN BROKERAGE & SUPPLY 5,005.66
CHRISTIE MEADOWS 1,900.00
CHRISTINA FLANIGAN 2,269.78
CHRISTINA MARTIN 574.58
CHRISTINE BUCKLAND 627.17
CHRISTY LYNN BAYLE 3,352.36
CHUCK MATHENA CENTER 20,217.50
CHURCH OF GOD-LIFELINE DAYCARE 43,757.25
CINDY GRANT 2,730.23
CITIZENS BUILDING SUPPLY AND 1,150.70
CITY OF BLUEFIELD 86,719.86
CITY OF PRINCETON 66,327.00
CLARITY EYE CARE PLC 367.00
CLIMBING HIGHER RESOURCES 600.00
CNA SURETY 6,200.00
COAL HERITAGE CUSTOMS 1,309.99
COLE CHEVROLET-CADILLAC, INC. 10,407.83
COLLEEN NUNNERY 1,281.05
COLUMBIA BEAUTY SUPPLY INC. 5,862.06
COMBUSTION EQUIPMENT CO., INC. 33,401.50
COMMITTEE FOR CHILDREN 1,129.00
COMMUNICATION CONSULTANTS 183,280.00
CONNCERT MUSIC WORLD 4,327.86
CONNER PRINTING 1,004.50
CONNIE LIEBSCH 707.51
CONNOR MCMILLION AND MERCER VO 2,952.00
CONSTRUCTIVE PLAYTHINGS 1,878.63
COOK’S MUSIC SHOP 1,500.00
COREY WALKER 307.59
CORVUS INDUSTRIES LTD 34,379.00
COUNCIL ON OCCUPATIONAL 675.00
COURTNEY GRACON 2,219.01
COURTNEY TOLLIVER 750.86
COX SECURITY 176,891.02
CPR INSTITUTE OF INDIANA 1,450.00
CRAFT MEMORIAL LIBRARY 30,000.00
CRAIG HAVENS 2,180.12
CRAIG SPOONER 464.89
CREATIVE AUDIO VISUAL GROUP, 16,543.60
CRISTAL TABOR-CROWE 858.37
CROSIER’S INC. 3,593.40
CRYSTAL LEEDY 3,521.82
CULINARY DEPOT INC. 14,387.14
CUMBERLAND HEIGHTS EARLY 1,748.16
CUMMINS CROSSPOINT LLC 8,041.79
CURRICULUM ASSOCIATES, LLC 33,659.05
CUSTOM COMPUTERS 1,300.00
CWS COPIERS 4,067.98
CYNTHIA COOPER 1,696.08
DALTON BOWMAN 1,393.00
DALTON BOWMAN AND MERCER VO 5,381.00
DANA INSURANCE & RISK MGT. 1,981.29
DAVID A. NAJAR, DDS 3,200.00
DAVID LEE SEXTON 1,587.50
DAVID’S DOWNTOWN 10,166.45
DCI/SHIRES, INC. 5,090,842.53
DEANNA BURDETTE 3,039.99
DEANNA BURDETTE AND MERCER VO 6,102.51
DEBORAH AKERS 3,512.96
DEBORAH JOHNSON 373.16
DEBORAH L. BALL 709.02
DEBORAH SNIDER 300.00
DECKER EQUIPMENT 3,722.73
DEERE & COMPANY 13,150.34
DEKOTA KELLEY 2,722.50
DEKOTA KELLEY AND MERCER VO 6,420.00
DELIA BENCHAABANE 1,239.69
DELTA DENTAL PLAN OF WV 502,825.00
DEMCO INC. 2,233.84
DEMOULIN BROS. & CO. 32,097.80
DENNY NESTOR 376.20
DEVON GOINS 433.00
DEVON GOINS AND MERCER VO TECH 5,381.00
DICK BLICK ART MATERIALS 2,264.15
DIDAX EDUCATION 1,636.50
DILLON SMITH AND MERCER COUNTY 922.00
DIMENSION 2000 895.00
DISCOUNT SCHOOL SUPPLY 460.52
DONALD MUNCY 1,493.53
DONNA BOWMAN 1,497.62
DONNA BROWN 1,263.15
DONNA KINCAID-STANDIFUR 441.63
DOT ONE THREE VISION SERVICES 12,375.00
DOUGLAS EQUIPMENT 132,429.02
DR. G. FRANK BRITTON III 13,256.88
DR. JANA PETERS, D.O. 585.00
DR. STEPHEN BLAYDES 1,279.98
DR.CYNTHIA D. INMAN, O.D. 605.00
DRANDA LEWIS 987.48
DRC/CTB 2,689.63
DRENA HAYNES 1,054.06
DWAYNE HARVEY 255.87
EAI INC 590.99
EAN HOLDINGS, LLC 13,650.00
EAST RIVER SOCCER ASSN. INC. 11,000.00
EASTERN DOOR AND GLASS 7,915.00
EASTERN FIRE & ALARM 11,667.21
EASTERN VAULT COMPANY, INC. 990.00
EBONY BROWN 3,047.00
EBSCO INFORMATION SERVICE 302.30
ECOLAB 34,683.07
EDGENUITY INC. 60,965.00
EDITH ANN BENNETT 346.60
EDMENTUM HOLDING, INC. 11,710.60
EDUCATOR’S PUBLISHING SERVICE 328.16
EDWARD DODSON 277.62
EDWARDS ELECTRICAL SERVICE LLC 5,743.07
EKON-O-PAC LLC 11,129.40
ELECTRONICS SPECIALTY 691.21
ELIZABETH HYPES 2,058.23
ELIZABETH HYPES AND MERCER 3,889.26
ELIZABETH SHAW 822.52
ELIZABETH WILLIAMS 370.92
EMBASSY SUITES HOTELS 4,073.00
EMBER MEADOWS 1,282.73
EMILY GOLDEN 749.00
EMILY GOLDEN AND MERCER VO 2,785.00
EMILY HUDDLE 4,316.25
EMILY LILLY AND MERCER VO 3,345.00
EMILY LILLY AND MERCER VO TECH 1,672.50
EMSL ANALYTICAL, INC. 2,773.65
ENABLING DEVICES 498.75
ENERGY SYSTEMS GROUP, LLC 16,170.00
ENHANCED VISION 8,357.00
ENVIRONMENTAL MARKETING 3,365.00
ERIC COOPER 1,933.00
ERIC COOPER AND MERCER VO 5,381.00
ERICK BURGESS 299.90
ERIK JOHNSTON AND MERCER VO 1,712.00
ERIN BROWN 3,222.50
ERIN BROWN AND MERCER VO TECH 5,920.00
ERNESTINE BATTLO 1,418.22
ESCHOOL SOLUTIONS LLC 15,382.58
ESPECIAL NEEDS, LLC 5,979.95
ESSENTIALS IN EDUCATION, INC. 3,650.00
ESTILL ADAMS 359.00
ETA/CUISENAIRE 2,317.15
EVERASE CORPORATION 2,298.00
EVERGREEN POWER AND EQUIPMENT 29,675.30
EXCEL TRUCK GROUP 37,049.63
EXPEDIA, INC. 778.89
EYECARE ONE 300.00
FAMILY CARPET LLC 906.24
FERGUSON ENTERPRISES INC 144,507.10
FERRELLGAS 71,080.03
FICA 4,088,682.35
FIELD TURF USA, INC. 2,500.00
FIRE SAFETY PRODUCTS 5,715.75
FIRST COMMUNITY BANK, INC. 121,066.72
FLAGHOUSE 3,276.36
FLATWOODS DAYS INN & SUITES 1,986.00
FLEET PRIDE 2,281.55
FLINN SCIENTIFIC, INC. 6,809.73
FLOCABULARY, INC. 5,000.00
FOCUS INTENT LLC 13,400.00
FOLLETT EDUCATIONAL SERVICES 3,117.36
FOLLETT SCHOOL SOLUTIONS, INC. 17,108.20
FORMAX 1,400.00
FORT CHISWELL ANIMAL PARK 480.00
FOUR SEASONS LAWN SERVICE 3,500.00
FOX PHOTOGRAPHICS 1,264.00
FRAN CUTLIP 383.96
FRANKLINCOVEY CLIENT SERVICES 41,258.08
FREY SCIENTIFIC COMPANY 254.27
FRONTIER 124,104.13
FRONTIER COMMUNICATIONS OF WV 4,800.00
FUEL EDUCATION LLC 25,000.00
FUN AND FUNCTION LLC 1,847.74
G. KEITH BOWLING 2,053.32
GABRIEL RASI 4,820.16
GABRIEL RASI AND MERCER VO 4,322.34
GAIL ANN WEBB 345.00
GALLS, LLC 5,123.75
GARAGE DOORS SALES AND SERVICE 4,211.00
GARRETT BOOK COMPANY 3,851.05
GETRONICS 52,900.29
GIFT IT 792.00
GINA L. LILLY 500.00
GLENWOOD SCHOOL 11,277.23
GLOBAL IND. EQUIPMENT 9,790.37
GLOBAL RECOVERY SERVICES 20,478.48
GOLDEN CORRAL 832.00
GOODHEART WILCOX 7,492.47
GOOSECHASE ADVENTURES INC. 2,000.00
GOPHER SPORT 1,420.56
GORDON STOWE & ASSOCIATES INC 2,155.00
GRAINGER 17,984.02
GRANDVIEW SYSTEMS, INC. 13,031.00
GRANGER’S TOWING AND RECOVERY 1,730.00
GRANT’S SUPERMARKET 506.64
GREATER BLUEFIELD CHAMBER OF 550.00
GREATER PRINCETON LITTLE 1,500.00
GREEN VALLEY- GLENWOOD PSD 13,679.20
GREGORY PRUDICH 531.83
GRETCHEN BENNETT 849.26
GRIZZLY INDUSTRIAL 32,689.75
GROTH MUSIC CO. 451.80
HABCO 11,180.00
HAJOCA 835.97
HALEIGH BLANKENSHIP 2,471.55
HALEIGH BLANKENSHIP AND MERCER 5,995.95
HALEY ABBOTT 282.42
HALEY BAILEY 315.00
HAM SANITARY LANDFILL, INC. 900.00
HAMPTON BY HILTON 2,222.74
HANDWRITING WITHOUT TEARS 24,500.00
HANNAH MATHERLY 1,000.00
HANNAH MATHERLY AND MERCER VO 2,047.00
HANNAH WILLIAMS 697.50
HANNAH WILLIAMS AND MERCER VO 4,920.00
HARBOR FREIGHT 2,266.17
HARPERCOLLINS PUBLISHERS, LLC 1,726.92
HARTMAN PUBLISHING INC. 1,244.58
HARVEY’S AUTO PARTS 5,923.53
HEARTLAND PAYMENT CENTER 356.50
HEATHER ADKINS 421.72
HEATHER LANE 3,902.76
HEATHER TERESA WHITE 3,233.34
HEINEMANN 313.50
HEINER’S BAKERY 72,656.43
HELEN R. VANCE 280.98
HENRY SCHEIN INC. 32,849.17
HERITAGE EQUIPMENT, INC. 15,449.17
HIGHLIGHTS CONSUMER SERVICES 261.60
HILLARY BILLINGS 2,167.22
HILLING CONSTRUCTION LLC 3,400.00
HILTON GARDEN INN MORGANTOWN 353.00
HOLLY MCKINNEY AND MERCER VO 1,322.00
HOLLY SAUNDERS 342.12
HOLLY WOODS 852.97
HOMEWOOD SUITES KCK 321.84
HOOTEN EQUIPMENT COMPANY 10,177.00
HOTSY EQUIPMENT CO. 1,076.54
HOUGHTON MIFFLIN CO. 16,800.00
HUNTINGTON PUBLIC CAP. CORP. 672,000.00
HUSTLE & HEART HOSPITALITY,LLC 575.00
ID VILLE 250.87
IDENTITY FORCE, INC. 12,377.12
IMAGINATION STATION DAYCARE 55,149.90
IN THE LINE OF DUTY 300.00
INDIA BROOKE DUNN 375.00
INGAUGE HEALTHCARE SOLUTIONS 826.70
INSTRUMENT CLINIC, LLC 928.09
INTEGRATED SPEECH SOLUTIONS, 249,445.00
INTELITEK, INC. 5,500.00
ISITE SOFTWARE 795.00
IVORY ROWE 276.54
IXL LEARNING 4,101.00
J.H. PENCE 4,137.70
J.W. PEPPER AND SON, INC. 19,151.82
JACOB WOMACK 650.00
JAMES AND LAW 1,307,434.18
JAMES F. LINCOLN ARC WELDING 415.79
JAMES R. ALLDER 1,000.00
JAMES ROBERT SALYER 387.00
JAMIE JONES 307.50
JAMIE MILLER 425.18
JAYPRO SPORTS, LLC 1,302.90
JEAN DAVIS 305.00
JEFFERDS CORPORATION 389.46
JEFFERS HANDBELL SUPPLY, INC. 4,585.81
JENNIE C MAYS 250.50
JENNIFER HENDRIX 437.48
JENNIFER LILLY 2,304.38
JENNIFER MCCLANAHAN 335.00
JENNIFER PERSINGER 355.84
JENNINGS RV & MH ACCESS. 699.62
JESECA SOWDER 2,833.62
JESSICA COLE 3,047.00
JESSICA NORRIS 3,444.89
JESSICA NORRIS AND MERCER VO 5,697.61
JESSICA PATTON 363.75
JESSICA WOOD AND MERCER VO 6,215.00
JILL GARRETT 542.25
JOE D. HARDIN JR. 1,100.00
JOEL WEISS 472.70
JOHN CAVES 504.86
JOHNSON CONTROLS 1,370.00
JOHNSON CONTROLS FIRE 25,587.45
JOHNSON CONTROLS INC. 2,300.59
JOHNSTON ERIK AND MERCER CO 1,177.00
JONATHAN PHILLIPS 516.88
JONES SCHOOL SUPPLY 4,552.10
JOSHUA PRUDICH 476.05
JOSHUA WILBURN 421.80
JOSTENS 7,069.43
JOY HUBBARD 891.41
JOZETTE COOPER 1,051.67
JULIE DUNCAN 1,239.12
JULIE MILLER 1,115.00
JUNETTA L. MITCHEM 1,046.40
JUNIOR LIBRARY GUILD 3,250.60
JUSTIN GILBERT 1,098.24
JUSTIN PRUDICH 469.30
KAITLYN NEAL 516.61
KALEIGH PEYTON 3,146.55
KALEIGH PEYTON AND MERCER VO 5,995.95
KAPLAN EARLY LEARNING CO 278.43
KAREN BAILEY 357.95
KAREN HENKES 1,080.15
KAREN VANNATTER 400.00
KATELYN EAGLE 537.89
KATHERINE MULLINS 326.84
KATHY HAWKS 7,200.00
KATIE GARRETT 735.00
KATIE PACK 960.04
KAYLA LILLY 2,279.00
KAYLA LILLY AND MERCER CO 2,952.00
KAYLA LILLY AND MERCER VO TECH 2,083.00
KAYLA PARSONS 926.80
KAYLIE SALYERS 1,250.60
KAYLIE SALYERS AND MERCER VO 6,166.90
KEITH COMPTON 318.92
KEITH TAYLOR 1,977.89
KELLI STANLEY 948.08
KELLY ELLER 2,000.00
KELLY KEATHLEY 342.00
KENNETH HILL 308.20
KENNETH R. COLE 640.00
KENYA JONES 1,894.65
KENYA JONES AND MERCER VO 7,247.85
KERRI QUESENBERRY 987.09
KERRS MUSIC WORLD, INC. 11,146.54
KIMBERLY BIRD 2,086.81
KIMBERLY COY 1,189.50
KIMBERLY COY AND MERCER VO 3,678.00
KIMBERLY MILLER 2,538.73
KIMBERLY MUTTERBACK 2,102.87
KING’S TIRE SERVICE CORP 92,623.41
KITTS TIRE SERVICE INC 3,068.14
K-LOG, INC 6,596.66
KOMAX BUSINESS SYSTEMS 254,244.30
KRAFT MUSIC 799.99
KRISSY LYNEE ZICKAFOOSE 467.38
KRISTA KESSINGER 1,800.69
KRISTAL FILIPEK 2,120.12
KRISTIN NEAL 385.43
KRISTINE RIDER 707.93
KRISTY CECIL 1,025.00
KROGER 4,732.09
KRYSTAL ELLISON 1,394.77
KURTZ BROS. 24,431.41
L & P BROADCASTING-STAR 95 995.00
LACOSTA HODGES 663.98
LAKESHORE 539.66
LAKESHORE LEARNING MATERIALS 9,318.60
LAMAR 650.00
LAMINEX 1,685.06
LANDSCAPE SUPPLY, INC. 4,872.00
LANTZ DESIGNS 13,752.50
LARISSA ROBERTS 1,361.64
LASHMEET/MATOAKA SCHOOL 3,432.43
LAURA PRESLEY 458.66
LAURA SUROSKI 901.00
LAUREN BUCKNER 1,033.15
LAWSON PRODUCTS, INC. 16,430.86
LAWSON PRODUCTS, INC. 32,270.78
LEARNING A-Z 2,675.74
LEARNING RESOURCES 6,090.82
LEARNING TREEHOUSE 102,547.53
LEARNING ZONEXPRESS, INC. 419.80
LEARNKEY 1,750.00
LEE ANN LYKENS 738.16
LEE LEWIS 1,965.70
LEGO EDUCATION 23,867.20
LELIA CARVER 380.98
LEONARD BUILDING AND TRUCK 4,349.00
LESLIE MASRI 438.00
LESLIE WELLMAN 325.92
LEXIA LEARNING SYSTEMS LLC 400.00
LEXIS NEXIS 938.36
LEXJET LLC 10,964.00
LIFELONG LEARNING 600.00
LINDA HARMON 341.03
LINDSAY COMER 300.00
LINDSEY OPTICAL 29,193.53
LISA BAILEY 428.00
LISA MARIE LAMBERT 928.00
LITTLE GENERAL STORE 3,620.36
LIZZIE CLOWER 1,508.60
LIZZIE CLOWER AND MERCER VO 6,958.90
LJN PROPERTIES, LLC 135,750.00
LOOKOUT BOOKS 644.23
LORI COMER 823.20
LOWES 94,402.80
LRP CONFERENCES, LLC 1,584.00
LRP PUBLICATIONS 325.00
LUCAS WOODS 1,221.81
LUSK DISPOSAL INC 167,961.51
LUSK HYDRAULIC & HOSE 624.96
LUTE SUPPLY, INC. 1,210.05
LYRICS 2 LEARN LLC 450.00
MAGAZINES.COM 861.45
MAKAYLA GOINS 1,894.65
MAKAYLA GOINS AND MERCER VO 7,247.85
MALMARK 1,527.31
MARENEM INC. 536.25
MARIA WEBSTER 2,794.13
MARIANNA INDUSTRIES INC. 11,713.32
MARILEE B. SPRENGER 11,921.66
MARK STANLEY 3,047.00
MARRIOTT 1,314.00
MARSHALL LONG, D.O. 2,700.00
MARSHALL MILLER & ASSOCIATES 1,512.50
MARSHALL UNIVERSITY 300.00
MARTIN CONSULTING 28,750.00
MARVIN D MILLS 362.25
MARY A KAUFMAN 526.21
MARY FOSTER 316.77
MASON AND BARRY, INC. 3,689.78
MATERIAL SALES COMPANY, INC. 11,780.97
MATHENY VOLVO & GMC TRUCKS 132,154.28
MATTHEW SMITH 545.97
MATTHEW TRUMP 498.00
MCGRAW-HILL EDUCATION 8,875.50
MEADE TRACTOR COMPANY 34,644.07
MEAGAN LEANN CAHILL 275.56
MEDEXPRESS URGENT CARE, INC. 3,114.00
MEGAN HARMON 623.00
MEGAN HARMON AND MERCER VO 1,244.50
MEGAN LINGENFILTER 369.75
MELANIE DAWN STATEN 2,333.82
MELISSA BOOTHE 335.18
MELISSA BURNS 277.38
MELISSA J. LUSK 10,905.53
MELISSA LIPSCOMB 1,759.89
MELISSA PERDUE 1,757.01
MELROSE ELEMENTARY SCHOOL 3,120.39
MEMORIAL ELEMENTARY SCHOOL 2,928.24
MERCER CO. FIRE SERVICE BD. 7,484.60
MERCER CO. OPPORTUNITY IND.INC 4,494.00
MERCER COUNTY HEALTH DEPT. 13,543.82
MERCER COUNTY SOLID WASTE AUTH 490.45
MERCER COUNTY TECH ED CENTER 9,253.22
MERCER DAY REPORT CENTER 7,275.00
MERCER ELEMENTARY SCHOOL 5,596.64
MERCER GLASS & MIRROR 500.00
META METRICS 3,230.00
MICHAEL ADAMS 2,662.60
MICHAEL COLLINS 987.48
MICHAEL JONES 2,227.08
MICHAEL MORGAN 314.12
MICHAEL PENNINGTON 1,562.15
MICHELE PERKINS 1,596.64
MICHELLE BOYD 608.63
MICHELLE CLOWER 3,047.00
MICHELLE KANODE 558.04
MICHELLE POORE 291.00
MIKE HOLT ENTERPRISES, INC 6,752.13
MIKE MCGRAW 1,080.00
MIKIE’S TRUCKING 1,080.00
MIRANDA CLINE 2,018.65
MIRANDA CLINE AND MERCER COUNT 7,122.85
MISTY BELCHER 342.75
MOBYMAX, LLC 4,701.00
MOCO SHIRTS SIGNS & EMBROIDERY 2,519.00
MONICA CECIL 2,810.49
MONICA CECIL AND MERCER CO 6,257.01
MONICA LEEDY 1,933.00
MONICA LEEDY AND MERCER VO 5,381.00
MONTANA MINCO AND MERCER VOC- 2,952.00
MONTCALM ELEMENTARY SCHOOL 4,368.55
MONTCALM HIGH SCHOOL 4,056.51
MORPHOTRUST USA, LLC 3,210.00
MORTON SALT, INC. 12,834.03
MOUNTAIN STATE ELEVATOR 2,785.00
MOUNTAINEER EDUCATIONAL 5,547.50
MOUNTAINEER FOOD BANK 1,987.35
MOUNTAINEER GAS 225,359.75
MOUNTAINEER STATE CABLING 5,000.00
MR. LOCK, INC. 256.82
MUSIC IN MOTION 1,238.33
MUSIC IS ELEMENTARY 412.54
MUSICIAN’S FRIEND INC, 1,400.00
MYRA’S FLOWER SHOP 385.00
MYSTERY SCIENCE INC. 749.00
N2Y LLC 5,957.89
NAPA AUTO PARTS 14,161.73
NASCO 4,136.61
NATHAN LAWSON 911.62
NATIONAL ART & SCHOOL SUPPLIES 2,871.92
NATIONAL AUTISM RESOURCES, 925.78
NATIONAL AUTOMOTIVE TECHNICIAN 960.00
NATIONAL DROPOUT PREVENTION 960.00
NATIONAL INSTITUTE FOR 765.00
NATIONAL SCHOOL BOARDS 250.00
NATIONAL SCHOOL FORMS 1,003.92
NATIONAL TICKET COMPANY 442.00
NATIONAL TIME AND SIGNAL CORP. 10,003.06
NATIONAL VISION INC. 11,658.99
NATIONWIDE INSURANCE 42,204.00
NCS PEARSON, INC. 1,295.00
NEEDINK.COM 818.03
NEW READERS PRESS 853.26
NEW WINTERPLACE SKI RESORT LLC 1,088.50
NEWTECH SYSTEMS, INC. 4,120.42
NICKY’S FOLDERS 295.00
NOLAND COMPANY 669.36
NOREGON SYSTEMS, INC. 799.00
NORTHERN TOOL & EQUIPMENT 5,253.08
NORTHSTAR AV LLC 12,716.00
OAKVALE RD P.S.D. 20,876.78
OAKVALE SCHOOL 3,796.31
OKA BOOTHE 354.00
OLIVIA LUCADO 1,177.50
OLIVIA LUCADO AND MERCER VO 4,917.00
ON-SITE IN-HOME DRUG TESTING 6,993.00
ORACLE ELEVATOR 37,537.75
O’REILLY AUTO PARTS 1,188.13
ORIENTAL TRADING COMPANY 12,114.59
ORKIN LLC 33,471.00
OSCAR F. HENRY COMPANY 10,406.50
OTICON, INC. 2,729.00
OUTBACK STEAKHOUSE OF FLORIDA, 720.00
OVERDRIVE, INC. 1,000.00
PAIGE HORNE 2,279.00
PAIGE HORNE AND MERCER VO 5,035.00
PALOS SPORTS 1,266.97
PARCHMENT INC. 2,666.66
PARROT, INC. 3,199.90
PARTS TOWN LLC 9,157.06
PATRICIA WRIGHT 338.30
PATRICK L HAYE 580.50
PAUL HODGES 343.87
PAXEN PUBLISHING, LLC 636.21
PAXTON/PATTERSON 4,749.00
PAYNE FARM INDUSTRIAL EQUIP 288.10
PEARSON ASSESSMENTS 7,814.29
PEARSON EDUCATION 1,542.87
PEEK LANDSCAPE CO. 2,250.00
PENNINGTON PLUMBING & HEATING 871,819.20
PERMA-BOUND BOOKS 916.00
PERRY & ASSOCIATES 16,900.00
PETROLEUM TRADERS CORPORATION 33,511.46
PIKEVIEW HIGH SCHOOL 8,925.06
PIKEVIEW MIDDLE SCHOOL 8,096.97
PINNACLE ENVIRONMENTAL 1,305.00
PIONEER DRAMA SERVICE, INC. 984.00
PIPESTEM STATE PARK 500.00
PITNEY BOWES 61,116.17
PIVOT POINT INTERNATIONAL 1,339.85
PLANK ROAD PUBLISHING 1,374.06
PLATEAU ELECTRIC INC. 308,868.71
PLAY THERAPY SUPPLY LLC 1,191.26
PLAY WITH A PURPOSE 267.87
POCKET NURSE 4,332.00
POLAR LEASING COMPANY, INC. 15,454.00
POMEROY IT SOLUTIONS SALES CO. 79,822.63
POOREBOY’S SMALL ENGINE REPAIR 4,343.76
POSITIVE PROMOTIONS 3,105.87
POUNDING MILL QUARRY CORP 324.19
POWERHOUSE PRODUCTION LLC 700.00
PRECISION PRINTING 2,505.60
PREMIER SCHOOL AGENDAS, INC. 5,998.34
PRIME CARE 12 4,290.00
PRINCE SERVICE GROUP LLC 1,000.00
PRINCETON COMMUNITY HOSPITAL 2,167.00
PRINCETON MIDDLE SCHOOL 9,557.17
PRINCETON PRIMARY 7,730.92
PRINCETON PUBLIC LIBRARY 20,000.00
PRINCETON SENIOR HIGH SCHOOL 12,182.49
PRINCETON SUPPLY 407.72
PRINCETON TIMES 554.06
PRO-ED INC. 534.60
PROJECT LEAD THE WAY, INC. 3,789.20
PRO-LINE TRAILER SALES 10,280.00
PROQUEST HOLDINGS LLC 4,544.70
PROTEC SECURITY SYSTEMS INC 7,452.00
PUREWORKS, INC. 2,500.00
PYRAMID SCHOOL PRODUCTS 15,975.70
QUALITY ELECTRIC, INC. 2,406.57
QUEST ENVIRONMENTAL RESOURCES 1,712.40
QUILL 12,904.68
R.M. HUFFMAN CO. 24,506.60
R.T. ROGERS OIL CO., INC. 571,733.07
RACHEL LESTER 292.20
RACINE STEFANCIC 3,419.03
RALEIGH TILE OF PRINCETON 414.24
RAMEY FORD-LINCOLN 8,961.71
RANDA TOWNLEY BAILEY 1,864.18
RANDI MCBRIDE AND MERCER CO 5,302.00
RAYMOND GEDDES & CO., INC. 1,020.71
READ NATURALLY, INC. 391.60
REALLY GOOD STUFF, LLC 6,718.35
REBECCA PENTASUGLIA 825.92
REBECCA TERRELL 3,176.00
REBECCA WEST 36,575.00
REBEKAH CLINE 3,145.55
REBEKAH CLINE AND MERCER COUNT 5,995.95
REGINA PERFIN 376.17
RENAISSANCE LEARNING, INC. 169,500.00
RENEE S. GREEN 74,488.00
RESA-I 48,474.65
RESOURCES FOR EDUCATORS 488.00
RETIREE HEALTH BENEFIT 259,866.00
RHONDA ROGERS 257.52
RHONDA THOMAS 309.00
RICK BALL 2,275.60
RIFTON EQUIPMENT 6,093.75
RIGNEY DIGITAL SYSTEMS, LTD. 7,656.33
RITTENHOUSE BOOK DISTRIBUTORS, 16,038.72
RK HOLDINGS LLP 842.79
ROBERT A WADE OD, PC 5,696.02
ROBIN BUCKLAND 2,195.73
ROBIN GARRETT 2,231.83
ROBOTICS EDUCATION & COMPET. 750.00
ROCHESTER 100 INC. 1,851.75
ROCKET SPELLING 315.00
ROGER ROBERTSON 31,927.50
RONALD A. WILLIAMS, LTD 9,153.24
ROSE REED 250.00
ROSEMARY MITCHELL 3,313.90
ROZZY LEARNING COMPANY LLC 1,000.00
RUBBERECYCLE, LLC 2,889.99
RUSSELL LIPPENCOTT 4,827.96
RYAN PITTSENBARGER AND MERCER 1,077.00
RYONET CORPORATION 13,493.94
S & D PROPERTIES, LLC 74,438.76
SABRINA FRANCE 863.50
SABRINA FRANCE AND MERCER VO 5,954.00
SAFETY KLEEN CORPORATION 5,613.80
SAMANTHA BRYANT 3,047.00
SAM’S CLUB 28,526.49
SAM’S DIRECT 9,087.33
SANDY GALLIMORE 280.00
SANITARY BOARD OF BLUEFIELD 36,671.05
SANITARY BOARD OF PRINCETON 29,673.74
SARA WILIE 289.50
SARAH BROWN 309.09
SARAH TINDER 31,675.00
SAVANNA HOLT 3,886.57
SCANTRON CORPORATION 1,767.59
SCARLET ABDELWAHED 911.65
SCHOLARCHIP CARD LLC 650.00
SCHOLASTIC 930.36
SCHOLASTIC BOOK FAIRS 304.50
SCHOLASTIC CLASSROOM MAGAZINES 6,953.70
SCHOLASTIC INC. 34,865.07
SCHOOL FIX CATALOG 1,916.44
SCHOOL HEALTH CORPORATION 5,994.05
SCHOOL MATE/MORRIS PRESS 861.33
SCHOOL NURSE SUPPLY, INC. 8,976.78
SCHOOL OUTFITTERS 8,565.81
SCHOOL SPECIALTY/CLASSROOM 95,745.93
SCHOOL’S IN, LLC 688.23
SCHOR PROPERTIES, L.L.C. 6,900.00
SCHULMERICH BELLS 3,084.49
SCRIPPS NATIONAL SPELLING BEE 2,887.50
SCRUBS AND MORE 13,540.15
SECURITY BANK OF KANSAS CITY 500.00
SELECT SPECIALTY PRODUCTS, INC 3,574.02
SETH VAUGHN 1,236.59
SETON IDENTIFICATION PRODUCTS 3,339.95
SHANNON HONAKER 350.45
SHANNON NOBLE 2,488.47
SHARON BRADLEY 1,057.50
SHELLIE SIMPSON 616.57
SHERWIN WILLIAMS COMPANY 47,236.20
SHIFFLER EQUIPMENT SALES 450.42
SHREWSBURY’S PROPERTY 800.00
SHURLEY INSTRUCTIONAL MATERIAL 18,130.76
SILVER SPRINGS EARLY LEARNING 1,664.21
SMART HORIZONS 1,480.00
SMITH TURF & IRRIGATION, LLC 800.01
SNAP-ON INDUSTRIAL 1,487.77
SODEXO INC. & AFFILIATES 1,235.00
SONOVA USA INC. 13,960.97
SOUND NUTRITION 2,743.50
SOURCE 4 803.21
SOUTHERN AIR 67,576.19
SOUTHERN AIR, INC. 141,885.30
SOUTHERN EDUCATIONAL SERVICES 37,501.24
SPANISHBURG SCHOOL 3,328.42
SPARTAN SPORTING GOODS 3,210.51
SPEECH CORNER 546.58
SPEECH GEEK LLC 28,151.50
SPENCER’S CATERING 2,040.00
SPIRIT MONKEY, LLC 1,640.00
SPORTSGRAPHICS 2,675.00
SPRINT 37,543.92
SREB SUMMER CONFERENCE 3,675.00
SRENE A. LOKAY 270.43
STAFFORD CONSULTANTS, INC. 23,820.48
STARFALL EDUCATION 1,350.00
STATE ELECTRIC SUPPLY COMPANY 67,914.55
STATE EQUIPMENT, INC. 10,311.12
STATEWIDE SERVICE 255.00
STEPHANIE BAILEY 269.04
STEPHANIE BLANKENSHIP 1,006.44
STEPHANIE KOPP 481.79
STEPHANIE PARNELL 278.50
STEPHANIE SMITH 1,006.46
STEPHANIE TEIXEIRA 737.71
STEPHEN A. MORGAN 2,600.00
STEPHEN AKERS 399.86
STEVEN HAYES 1,226.80
STONEWALL RESORT 1,460.00
STRALEY ELEMENTARY 2,704.34
SUDDENLINK 351,821.46
SUE S PELTS 253.52
SUMBLOX GROUP, LLC 299.99
SUMDOG, INC. 720.50
SUMMER THOMAS 884.35
SUMMIT ELECTRIC GROUP, INC. 18,893.00
SUN VALLEY SCHOOL 1,872.24
SUNBRITE, INC. 46,200.00
SUNSHINE TOURS 4,360.00
SUPER DUPER INC. 1,254.84
SUPER TEACHER WORKSHEETS 300.00
SUPPLYWORKS 493,939.23
SUSAN FAIN 2,989.39
SUSAN FAIN AND MERCER VOC- 6,153.11
SUSIE GOODNITE 252.00
SUZANNE MARTIN 791.53
SUZETTE CRUMLEY 853.66
SWANK MOTION PICTURES INC. 499.00
SWANK MOVIE LICENSING USA 541.00
SWEET SPRINGS VALLEY WATER CO. 1,689.10
SWOPE CONSTRUCTION COMPANY 311,554.02
SYN-TECH SYSTEMS, INC. 308.75
T & A AUTO GLASS INC. 1,830.00
T.E.G. ENTERPRISES, INC. 4,150.00
TABITHA HOWELL 878.18
TAKE ME THERE ENTERTAINMENT 350.00
TANYA EAST 1,868.85
TARA ANGELL 1,163.00
TARA HAVENS 1,125.65
TAYLOR MUSIC CO. 6,965.00
TAYLOR OPTICAL 34,439.00
TAYLOR QUESENBERRY 407.06
TEACHER CREATED RESOURCES INC. 430.05
TEACHER DIRECT 1,759.80
TEACHER INNOVATIONS, INC. 1,234.50
TEACHER SYNERGY LLC 916.36
TENNANT COMPANY 20,347.37
TENNESSEE BOOK COMPANY 3,632.40
TERESA COCHRAN 508.89
TERESA GUILL 849.64
TERESA RUSSELL 325.54
TERRACON 188,304.85
TERRI SIMON 2,119.55
TERRI SIMON AND MERCER VO TECH 7,022.95
TERRY B. HORNE 253.00
TESTOUT CORPORATION 2,444.00
TFH (USA) LTD. 269.00
THAT FISH PLACE 1,184.67
THE AET/EWELL EDUCATIONAL 295.00
THE AMERICAN INSTITUTE OF 558.93
THE AUSSIE POUCH COMPANY, INC. 2,298.70
THE BULK BOOKSTORE 16,179.40
THE CHURCH NERDS 3,344.00
THE LIBRARY STORE, INC. 1,555.33
THE PARENT INSTITUTE 332.10
THE REGISTER-HERALD 275.00
THE SENSORY PATH, INC. 3,200.00
THE YOUNG GROUP INC. 18,426.00
THERAPY SHOPPE INC. 1,343.41
THINKAUM 3,100.00
THOMAS LANKFORD 3,635.55
THOMAS LANKFORK AND MERCER CO 5,506.95
THOMPSON & LITTON, INC. 28,512.30
TIFFANY WALL 621.79
TIM ROBERTS 319.68
TIMOTHY WOODY 1,342.87
TINA BARRETT 334.40
TINA DEHART 553.40
TINA SIX 2,671.18
TOBII DYNAVOX LLC 300.95
TODD BROWNING 1,193.60
TONAS GRAPHICS 5,401.00
TONYA ROBERTS 572.32
TOWN OF ATHENS 29,798.28
TRA SCHOOL SOFTWARE SOLUTIONS 10,836.00
TRACY A. CUTLIP INC. 4,500.00
TRACY JEAN MITCHELL 1,918.67
TRACY TREXLER 2,375.09
TRAINERS WAREHOUSE 1,280.58
TRANE PARTS SUPPLY 5,359.73
TRANSACT COMMUNICATIONS, LLC 3,625.00
TRANSPORTATION ACCESSORIES 5,069.27
TREETOP PRODUCTS, INC. 4,056.76
TRESA GRAHAM 337.31
TRESA SIX 5,118.64
TRESSIE L. HAMM 1,241.54
TRI COUNTY TRAILER SALES 4,500.00
TRINITY 3 TECHNOLOGY 13,155.00
TROPHIES AND MORE 2,730.50
TROY PRICE 658.93
TWIN CITY STORAGE 1,050.00
TWIN STATE BARBER & SUPPLY INC 9,259.28
TWO VIRGINIAS MEDIA INC. 1,000.00
TWO WAY RADIO, INC. 19,733.29
TYLER DEEL AND MERCER VO TECH 2,952.00
U.S. POSTAL SERVICE 277.00
U.S. SECURITY ASSOCIATES, INC. 264,694.96
ULINE 4,428.99
UNIFIRST CORPORATION 1,779.73
UNITED DAIRY, INC. 540,343.53
UNITED LABORATORIES 888.60
UNITED PARCEL SERVICE 1,989.48
UNITED RENTALS 5,028.05
UNIVERSITY OF KANSAS CENTER 1,084.00
US FOODS, INC. 2,697,133.04
US GAMES 1,023.64
US STATE QUARTERS.COM, INC. 1,763.00
VARITRONICS LLC 9,056.40
VEGA METAL STRUCTURES AND 7,155.00
VENTURE PRINTING & OFFICE 315.00
VERNON TOOL COMPANY 31,985.03
VERSARE SOLUTIONS LLC 1,889.00
VEX ROBOTICS, INC. 26,395.94
VICKI TACHELL 300.00
VICKIE’S YUMMY BITES BAKE SHOP 4,550.00
VIRGINIA AIR DISTRIBUTORS 8,468.56
VIRGINIA STEEL & FABRICATION, 1,977.45
VIRTUAL IMAGE TECHNOLOGY 24,761.63
VOCABULARYSPELLINGCITY.COM 588.10
WAL MART 4,809.06
WARD’S SCIENCE 1,181.00
WATERFRONT PLACE HOTEL 4,410.50
WENGER CORPORATION 390.00
WEST MUSIC 3,331.11
WEST VIRGINIA DEPT. OF EDUC. 12,000.00
WEST VIRGINIA TECHNOLOGY 761.00
WESTERN BRANCH DIESEL 12,171.93
WESTERN PSYCHOLOGICAL SERVICES 2,316.88
WHITETHORN ELEMENTARY SCHOOL 1,664.21
WHITNEY HORTON AND MERCER VO 2,167.50
WIESER EDUCATION, INC. 480.93
WINGATE INN 428.00
WOLF CREEK INDIAN VILLAGE & 800.00
WONDER WORKSHOP INC. 2,815.92
WONDERWORKS 1,688.08
WOODWIND & BRASSWIND 954.96
WOODWIND & BRASSWIND, INC. 1,033.41
WORDMASTERS, LLC 307.00
WORKSAVER EMPLOYEE TESTING 8,662.50
WORLDWIDE EQUIPMENT, INC. 731,279.22
WRISTBAND RESOURCES 611.50
WV ADJUTANT GENERAL 48,884.55
WV AMERICAN WATER COMPANY 181,859.89
WV ASSOCIATION OF ELEMENTARY 4,389.44
WV BOARD OF RISK & INSURANCE 441,401.00
WV BUREAU FOR PUBLIC HEALTH 2,700.00
WV BUREAU/EMPLOYMENT PROGRAMS 11,473.10
WV CASE – CLARKSBURG 1,100.00
WV DEPARTMENT OF AGRICULTURE 54,073.33
WV DEPARTMENT OF EDUCATION 7,275.00
WV DEPT OF HEALTH AND HUMAN 380.00
WV DEPT. OF ENV. PROTECTION 1,684.60
WV DIV. OF ENVIRONMENTAL 89,302.00
WV DIVISION OF LABOR 1,530.00
WV PARKWAY AUTHORITY 6,500.00
WV PROFESSIONAL DANCE COMPANY 2,500.00
WV PUBLIC EMPLOYEES INSURANCE 3,244,440.88
WV SCHOOL BOARDS ASSOC. 10,720.00
WV STATE AUDITOR 1,352.00
WV STATE FIRE MARSHALL 12,975.00
WV STATE POLICE 540.00
WV SUPREME COURT OF APPEALS 65,310.69
WV TEACHERS’ RETIREMENT SYSTEM 44,488.43
WVAEA, INC. 3,975.00
WVAPT 875.00
WVASA 1,380.00
WVASBO 505.00
WVASHRO 435.00
WVASN, INC 450.00
WVCTM 775.00
WVU COOPERATIVE EXTENSION 32,524.77
WVVA TELEVISION, INC. 1,095.00
YOUTH LIGHT, INC. 379.11
ZACH EAST AND MERCER COUNTY VO 3,174.00
ZDS LIMITED LIABILITY CO. 5,150.00
ZEKARA MCPHERSON 397.00
ZMM 673,508.04
ZONES, INC. 1,006,199.33
ZOO-PHONICS, INC. 1,918.09

Total non-salary expenditures paid in excess
of two hundred fifty dollars ($250) 37,122,766

Total non-salary expenditures paid of less than
two hundred fifty dollars ($250) 50,255

Total accrued expenditures, refunds, and other
non-cash transactions 21,814,493

Total non-salary expenditures 58,987,514

Total expenditures per financial statements $114,639,825

STATE OF WEST VIRGINIA
COUNTY OF MERCER, TO WIT;
We, the undersigned President and Secretary of the Board of Education of the County of Mercer, hereby state under oath that the preceding attached financial statements of the funds of the Mercer Board of Education as of and for the fiscal year ended June 30, 2019 are true and accurate to the best of our knowledge and belief. However, these statements are unaudited and thereby subject to change.

E. Paul Hodges, President

Deborah S. Akers, Secretary

Subscribed and sworn to before me in my said County, the 27th day of September, 2019.

My commission expires on the ____ day of _______, _____

ID: 304876