Macon County paid out $10,932,593.76 to vendors, contractors, employees and outside agencies in 2025, according to the county’s annual financial statement, certified by County Clerk Tammy Perkins on June 2.
Road work drove the largest single outlays. Gene Haile Excavating drew $1,185,422.90, the biggest payment to any vendor and more than twice the next-largest. Magruder Limestone followed at $491,648.14; the county sent $506,413.51 to the Hudson Special Road District and $324,776.92 to Viebrock Sales. Fuel from MFA Oil Company cost $330,453.06.
Debt and personnel made up much of the rest. The county paid $644,609.20 to UMB Bank corporate trust for debt service on the certificates of participation that financed the jail and courthouse project, and reported $4,225,000 in bonded debt still outstanding at year’s end. Employee health coverage through Group Benefit Services cost $615,534.98; the county remitted $621,526.83 to the Internal Revenue Service in payroll taxes and $225,966.21 to the state retirement system, LAGERS.
Health and hospital spending was also substantial, with $548,751.40 going to Samaritan Memorial Hospital and $426,050.05 to the Macon County Health Department.
The statement lists a total assessed valuation of $315,153,816. The commission levied 24.48 cents per $100 of assessed value for general revenue and 29.96 cents for road and bridge. Delinquent general-revenue taxes stood at $44,449.58 at year’s end.
The statement also reports the salary of every elected and appointed county official. Sheriff Kevin Shoemaker is the top-paid at $91,384.68, followed by Prosecuting Attorney Josh Meisner at $83,394.96. Six other constitutional officers each earn $67,860.96; the three county commissioners and the part-time coroner are paid less. The full table appears in the box below.
In a separate review released in February, the Missouri State Auditor’s office reported that the county’s 2024 financial statements were fairly presented, with no material weaknesses and no findings of noncompliance. The audit, performed for the state by the Kansas City firm McBride, Lock & Associates, carried one recommendation: that the county collector’s office file its annual settlements on time, after two were filed past the deadline set by state law.
Macon County 2025, By the Ledger
From the annual financial statement for the year ending December 31, 2025.
| Item | Amount |
|---|---|
| Total payments to vendors and payees | $10,932,593.76 |
| Bonded debt outstanding, Dec. 31, 2025 | $4,225,000.00 |
| Total assessed valuation for taxation | $315,153,816 |
| County levy, general revenue (per $100) | $0.2448 |
| County levy, road and bridge (per $100) | $0.2996 |
| Delinquent taxes outstanding, general revenue | $44,449.58 |
| Fines, penalties and forfeitures into county fund | $151,117.83 |
| Permanent and township school funds | $48,640.01 |
| Official | Office | Salary |
|---|---|---|
| Kevin Shoemaker | Sheriff | $91,384.68 |
| Josh Meisner | Prosecuting Attorney | $83,394.96 |
| Jonathan Kerns | Assessor | $67,860.96 |
| Rhonda Anno | Collector | $67,860.96 |
| Tammy Perkins | County Clerk | $67,860.96 |
| Craig Fuller | Public Administrator | $67,860.96 |
| Sherry Muncy | Recorder | $67,860.96 |
| Krista Bruno | Treasurer | $67,860.96 |
| Dean Still | Presiding Commissioner | $48,059.76 |
| Matthew Shoemaker | Commissioner | $44,788.08 |
| Jeffrey McLin | Commissioner | $44,788.08 |
| Brian Hayes | Coroner (part-time) | $30,000.00 |
| Vendor | Total |
|---|---|
| Gene Haile Excavating, Inc. | $1,185,422.90 |
| UMB Bank N.A. Corporate Trust (debt service) | $644,609.20 |
| Internal Revenue Service (payroll taxes) | $621,526.83 |
| Group Benefit Services (employee health) | $615,534.98 |
| Samaritan Memorial Hospital | $548,751.40 |
| Hudson Special Road District | $506,413.51 |
| Magruder Limestone Co. | $491,648.14 |
| Phoenix Fabricators & Erectors, LLC | $459,135.00 |
| Macon County Health Department | $426,050.05 |
| MFA Oil Company | $330,453.06 |
| Viebrock Sales LLC | $324,776.92 |
| Hawkins Harrison Insurance | $304,794.25 |
| Schwada Builders | $291,781.00 |
| LAGERS (retirement) | $225,966.21 |
| County Employees’ Retirement Fund (CERF) | $212,005.08 |
| Con-Agg Companies, LLC | $173,231.07 |
| La Plata Special Road District | $145,799.92 |
| Grand total, all vendors | $10,932,593.76 |
The published statement lists more than 250 vendors in full; the largest are shown here.
| Fund or district | Balance |
|---|---|
| Samaritan Memorial Hospital | $9,860,875.00 |
| Commission for Developmentally Disabled Citizens (MCCDDC) | $2,747,817.28 |
| Hudson Special Road District (as of July 31, 2025) | $501,125.47 |
| County Health Fund (unobligated) | $308,652.07 |
| County administered trust funds | $10,080.23 |
| Circuit Court Interest Fund | $2,334.59 |
| County Clerk Election Fund | $0.00 |
| La Plata Special Road District (dissolution pending) | $0.00 |
Samaritan Memorial Hospital reported $30,500,950 in operating income for 2025.
Source: Macon County annual financial statement, year ending Dec. 31, 2025.