https://www.kiakimamuseum.org/files/original/e42c791dbacdf3ff1eac476ad259b8c4.PDF 2e8a3f70f0e7d600589b3ab30281c98e PDF Text Text CHICKASAW COUNCIL. BOY SCOUTS OF AMERICA, INC. Report on Examination of Accounts For the Year ended September 30, 1939 PEAT, MARWICK, MITCHELL & CO. l ACCOUNTANTS AND AUDITORS ·-----·-----·--------·------~--- �PEAT, MARWICK, MITCHELL & Go. ACCOUl'i[T.ANTS AND AUDITORS NEW YORK MINNEAPOLIS NEW ORLEANS BOSTON CHARLOTTE NEWARK CHICAGO PHILADELPHIA CLEVELAND PITTSBURGH DALLAS PORTLAND DENVER ST. LOUIS DETROIT SALT LAKE CITY HOUSTON SAN FRANCISCO INOIANAPOLIS SEATTLE KANSAS CITY TULSA LOS ANGELES WASHINGTON MEMPHIS WORCESTER MILWAUKEE HAVANA~CUBA ATLANTA SHRINE BUILDING MEMPHIS, TENN. CANADA GREAT BRITAIN EUROPE llrro w. Gordon Morris, S.eout Ex:ecutive Ghielcasaw Councii, Boy Seouta of Amierica... Inc., Item.phis, Tennessee. ~ Sira :tn. ae:co:uda.nce with your instructions, we have examined the accounts of the Chickasaw Council, Boy Scouts of' America., Inc., M.emphis, Tennessee, for the year ended September 30, 1939. In connec:tion the:u·e... with, we examined or tested the acc.ounting records and other supporting, evidence and oibtained information arJ.d explanations from. officers and employees of the Council. We made a general. review of the accounting methods and of the income and expense accounts for the year but we did not make a detailed audit of the transactiolliS. O•n Oln' We now submit the report examination, together with related statements as enumerated in the index appended hereto. ~eom.e a and Expenses shown by the statement of l:ncome and Rxpenses, Ex:llibit "A.", the expenses exceeded the income, which consis:ted principally o,f eontr·iN bu.tioEJs pledged during the. l.938-1939, campaign~ by $7'12.96. The expenses aggregating; $11,457.02, include in.ter•racial ex:penses of $2,218o25 and �. ·--- '.! ··--''~='-""=~==~~~"'=~c-c=':•---~.•coc=c=='~'====-====-·-o==--=====c==-=-~~''~=~c-"o~·=•o••·-•cc."-·'·'~'~=•,,..-==.c·c=••1'·'·'·°" I certain expe:nse,s in conne.e;tion. with the op·eration. of Camp Currier,. amount.. img to $94'7 .83,, both 01f which are de.tail.ed. in S.c:hedul.e ":L..". 'Fhe inc:om.e and expenses of e;onducting the mass camp at Camp Currier and also in connec;tion with Kamp Kia Kim.a and Camp Daniels are shown in a separa,te report. issued under date of October 2'7, 19390 A statement showing the ass:ets, liabilities and net worth of the Council as a.t Sep.tember 30, 1939 1 is appended her et@ as Exhibit. ttBtt, in e:gnneetion with which th.e following comment is submi.tte.do Th.e cash in banks was confirmed by c.ertificates ree;ei ve.d. from the foll.owing deposit.a.Jti.es& Uni.on Planters Nationa1 Bank w General.' Fund Fi:rr·st National Bank • ltiisc:ellaneous Ftlnd Ia.tiona:h. Bank of Commerce (Sav.ing:s) • :Lake Fund 'fo;ta1 f $ 6,529012 3.09c.0:3 2a5.51 $ 7 .Jl..23. 66 '.Fhe pll.ed.ges reec;eivab.:le represent the: uncollee;ted. portion of ·.I p;l.edges obts,ined by the Clouncil in its campaigns for the foll.owing aeas:ons, . Original. A\n'J:onnts Ba.lance .Qfilect,ed . .Yet Dui.e Pl.edig~~ Campaip f.or· 1939.... Jl.940 Gampa.ign for l..938•Jl..9;39 Campaign for 19 3'7•1938\ $ JL4.75i2o92 l.0,086o6i0 4 11 666.32 T:otal. j 46 I 877ol2, 37 J 654. 9JL 9 .222. 2J. JL.6 •. 6.43.M l.4;026;.39, 2,61.7.05 l.5.,480.76 l.3.,54JL.92 ll.,9,38.84 Vie are unable to'. state what per<il;ent.age of the unpaid malanc:es °"" pltedgea aggregating $~,222.2ll a1' Septemb~r 30, 1939, Wille be collected.0 i i :rl No reserve has been provided for pl..edges which ma.y prove to be une:ollecti ..... bJLe,. as i.t has been the practice of the Council to oar~y the unl?aid �ba;J.ane;es in. full. until such time as it app:ears no further collLee:tio>ns will. be ma.de,. when they are then written off the books. wri tt.en ~:ft as uncolleQ ;tibl.e. during the pa.st three year·a; ha-ve averaged slight.l.y more than 1.0% of the total p,led.ges obtaine d. at Se:ptemb er 30, 1939 reduc:ed by that. :percenta ge would indicate that they are worth approxim ately 49% of the a.mount a.t- which they aJ.'·e carried , as may be seen from the folJl.owi ng statemen t& BaJ.ane;es WorthlLe ss Eatimat. ed Yet Due. (l.0% of' T.ot:al.} _ .l&s Good Pl.edges 193,g....Ji.940 .. l.9391-l.939 It $ 4.666•32 ].937-19 38 I Total. Percenta ge % l.;4?5•~ 3,JL9Ji.•03 JLj.664•3 4 952o7i 39-0076 2;,61.'1•05 Jl.2938:.84 JL,548.0 8 9 11 222.21. 4, 68'1'. 71. l.OOoOO 5008'3 4:.534.5 0 -= 49.J.7 The a.mount d.ue frQJli Oaim:i;i Currier • $11.0.12 , represe nts a loan of : $Jl..00o00 from the Jiiake Fund on Septembe r. 18, 1936 to rebuild the a:amp lmead,,JI q_ll1ialr'ters destroye d by fire, (the insurane ;e reco~ery being insuffie :ien.t f<IJ;r: tlllat pUl!poae) togethe r with tio.:1.2 represen ting the profits from Canqi-0-ReJ. The a.mount due: from Glamp Daniels , $36.05, represe nts expenses paid for l that ea.mp from the general fund and the a.mount, due: from"L Kamp Kia Kime.,. $5Jl..OO, re.prese nts a l.Oian to that camp in a prior year from the mi.seal.l..aneous f-und which ha.a been refunded since Septemb er 30, J.939. The I amountl due to the lriscella neous Fund, $85.00, i.s of:f'.-set in the account s payabJl.e i of the- Genera.ll. :Eund and represe nts postage paid for out. of the: lli.se:ella .neo · :1 Fund during August and Septemb er 1.938 for the 1938-19; 39 ca.mp-aign. The unexpir ed insuranc e premium s, $60.0l., represen t the un- expired portion of the: premiums~ for insurane e: on the property at Camp �·-t:·.·.·. ' 4. 1l ,, Currier, the furniture and fixtures at the: g.eneral. office, burglany ii ·1 ii insurance and a surety bond of $5,ooo.oo. I I 'I liiabil.i ti.es I ,I ·1 ~ credit of $39. "16 in the llisc::el.1aneou s; Fund represents; funds :j :1 hel.d by the Council, for troops: disbanded in prior years,, as fo;llowsa .1 !roop 2l. 22 "' It Ma.1' 1.5, 43 $ ll..935 .;ran.. 9; Jl..9,3,3 llfa.y ll..5, JL9:35 li..0•85 2l:c.9;0 7~0J. !'otal. $ ~9. "/6 '.! J I The a.mount due to Camp Currier, $33. 75,, represents extra helLp II during the l.939-JL940 campaign pa.id for out of Camp Currier funds. The o:f' $50.00 on Dee;ember 18,, 1936 and. $1.56 pr·ofi ts from inter-rac.iall rallies~ ·I amount due to Ca.mp Daniels, $51.56, represents a donation by Mrs. Currier ;I ;i al.l. of which is being held by the C,ouncil. in its Miscellaneou s Fund for Camp Dani e,ls:. The campaign for contribution s to the 1939-1940 budget was ~e in tha spring of l.939. I I 1 The contribution s pledged aggregated $1..4, 752.9·2, which amount has been se:t up as def erred income f oz· the fiscal yea:r beginmdng October l, 19390 Of the foregoing pl.edges, $10 1 086.60 ha<i already been collee:ted. at September 30, 1939, as shown in Schedule and the remainder, $4,666i.32, have been set U1p; 1t2tt as: pledges rec;eivabJLe. Since the contitibution s to the 1939-1940 budget are to be used fo:rr· opera• tions subsequent to October 1, 1939, it follows that the coll.ectiona the~e on of $10,086060 at September 30, 1939 should be intact for that purposeo 1 ' In order to meet its o;bligations,. it has been necessary to use a part o:f j. �these coll.ections and at &eptember 30, l.939, $3,55'io48 of' the abaiv:e mentioned. collections bad been used:. as shown b.y the following statement& t\Wlle~tions on l.9~9•l.940_ Pledg.es _(Sch~d~JL.e tt2tt_ ) . {Exhi1.>•t •Btt ). Cash i n Bank ... General. Fund $ Ji.0;080060 _6,529.~ Portion of Co:llLee:tions> for 1939wl.940 Budget used for Expenses prior thereto I 3,557.48 'fhe net wonth at. Sept.ember 30, 1939, which i.s represeJ!l).tedi. by tha excess: o,f ass:ets over lia;bilities at that date, amounted to $1,.693.390 IDle foll.owing statement shows the transactiol!JlS applieab1e to net worth for the yea:r ended September 30, 19391 liet Worth a."t. September 30, 1938: Geaeral. FuE.d. llisee,ll.aneous Fund Jake Fum Total. Deduct.& Accounts B.ecaei vable w.1d tten off 1 il"Wances to Xa.m.p Kia Kim.a. at Se:p.tember 30, l.:938; .l.d-wa:nces sine;e that, date (Schedule n2tt) l.9;36•1..93.7 Gam.paign Pledges Kem.phis Gommunity Fund Tatal Accounts wri tt.en of:r li.aoss for Glur:fl·ent Year (Exhibit ltJitt) Total Deductio-ns liet WoJ?th at September 30, 1939 $ l.,03~.57 . 528.36 l.,808•39 .. 625o.34 4,oo:I.e.66 7l.2.9i 4,71.4062 • l.,693.39 The cash ree:etpts and disbursements. through the various funds. are appended hereto as follows& General. FUmt. M.iscell.aneous Fumd SehaduJLe •2• SClliedule tt31t Ca.mp Currier JiAake Fu.mtiil. Schedule 1t4,1t i �Schedules •t2tt and 1t3,tt e;o.ve:tt' the fisea1 year ended. September 30~ JL939, while Schedule tt41t c:overa the period from September 12, 1930,, the date on which the fund was started, to September 30, 1939, inclusi"l'e:o Each achedule shows the balance in the fund at September 30, 1939 and a reconcilement thereof with the bank in which the fund is carried. ~e schedules reflect the source of the receipts and the nature of the dise bursements. In connection therewith we tFac:ed the recorded receipts aa deposits in the various banks, inspeeted the vouchers supporting the dis~ burseaents and proved the cash book footings and postings. We inspected the. insurance peliei.eso Fire insWi'.ance on the equipment at Camp Currie:ir is carried to the extezrt of $6 ,400.00 cmd insuranc:a against windstorm to the extent o:f $5. ,.350.00. In addition, the furniture and fixtures at the General Office of the C-0uncil are insu:ired against loss by fbe in the amount of $1,500.00o A policy for $600.00 is carried as protection against safe robbery and a fid.eli ty bond on Mr. Gordon Morria in the amount of $5,000.00o Yours. trW.y, PEA.'.?, MARWICK, MITCHELL & CO. �~bit Income and Expenses For the Year ended September 30, l939o .., • •• • • • • • • • • • • • ••Att .i\s sets and Yali>5i Ii ti es As at September 30,. 1939 •••••••••••••.••••• •••••••••• •• n:att Sc:hed.ul..e Campaign, Inter-Ra.c;ial and camp c,urrie:r Expenses J'or the Year ended September 30, 1939.............. ... tti.1t Qash Receipts and Disbursem.ents - General· Fund For the Year ended· September 30, 19390... • • • • • • • • • • • • • tt21t Cash Reeeipts and Disbursements - lltiscella.neous Fwad For the Year ended September 30, lL939 ••••••• •·••........ tt3tt Cash Receipts and Disbursements - Lake Fund From September 12, 1930 through September 30, 1.939.... n4tt �mcOJBE AND EXPENSES For the Ye~ ended. September· 30, 1.939 Re'V!enue: .. Contributiol!llS pledged!. l..938i-1-939 Campaign Profit on. l..939 Oamp-0-Ree P.rot·it on Scout Leadersit Round Tabl.e • l..6,643•44 86•02 l..4.60 T'o>tall.. Revermi.e Exp emis es a s:cua.rieaa E.xee:uti'H Al.ssistat Exea;Uti-we 0a.mp· Director secreta.:cy Of'f ie:e Cam.pa.ip Expenses (Schedule H]..lt) l InterwBa.e:ia.1 Expenses {Schedule 1ti.1t) Ca.mp Gurrie:c· Expenses (Schedule n1u) Offiee Rent A\utom.obile Expense Allowanee l'iationa.J. Council.. Dues and Fees Postage Employees• Retirement Fund Q:f'fic e Supp lie.a, Stationery, Etc. Scout li.ea.dera -!'raining, lfciving; :mxpe:nise _.. :ilkO: Wi., E. Th.ac;ker to Memphis Te1ephone and Teiegraph TraViel.ing Expeimses IJ.ghts Sc:out Entertairitrreut Ad"Vla.mlcement. Progra.nt Contest JJinna.1 Keating EXpense Re:pa.irs .to Off'1C:e Ecf1iipment P.l:'of assionaI Servic.es htra otfici:e l!iell.p Saioir Scouting Inswra.:ace ·-for Flm.e:ca1 .FJl..owe~s Publicli.ty Bquipment l/£i s c e1l.a.neo us To tali. Exp enaes lioss for the Year l.7.457.02 •====== 7l.2o96 �· - - -· ·IC; · c· ·· , H·f.:.t·'U .....:;., · · · ·--'~ ;.- .. ,_,. ,U +·.·c:~··v·_:;.;· II ,.J....l...."1 .... .0...1...1."\,.,1..:.. , , ExhioiiC''lllJtr·~---· jl ii ":1 I'11 11 Ii ASSETS A\lID LDBILITIES As :;11 ;1. ,, at September 30, 1939 1: " I: ii L - Total. _...._ A\SSE'!S I Cash in Banks Campaign for· 1938-l.939 193?~19~8 Loans Rec ei vabli..EU Fromi Camp Curr·i:er Fro!Ii.Gamip Da.niera From Kainp Kia. Kima. From General Fund Mise:ellaneo.us Lake Fund F1.md 3.09.03 ;: ·- 285.51 1i 4,666.~2 2~6l..7.05· 4,.66(;1.32 . 2,6l'1.05i 1,938.84 1,938.84 ll0ol2 3o.o5 5Jl.oOO 85000 Accounts Receivabl.e& ClaytonwErughes Co. ... ... . ... -... ...l.Ool.2 36.05 I 085 085 60.0J. 60o0l. • J.6,688.90 l.5,848024 Unexpired Insurance Premiums TO>'ta.l.. 6,529oll.2 ~-.d .D~ II Pl.edges Ree:ei v:abl.ea · Campaigtl for l.939•194~ Campaign for 7,.l.23.60 General. 51.oOO a5.oo ... ... 455ol.5 ... 9 i 'i i I ':1' Ji.OOoOO a • ... GiJ 38!i.5l. lj ti Ii,\ 11 1: Lli.'BILITD:S. AccoWil.ts -Paya.bl.a& BO'y Scouts of Ameriea - liew York s:ea. -Scout Sap.. '.rroop .. Idl.ewil.d Kenon !aylQir Co• Gra.ham Pa.per Coo DHsbanded Troops m>s. 21... 22... 43 Camp Currier Ca.111!> Damel.s :W.seellaneo us Fwad Der·er~ed i $ l.2.45 18082 075 ·o50 39.76 33•75 51956 85000 ll.2045 1.So82 .-75 050 -33.75 .. 85000 ... ... ... 39076 ... - 5Ji..56 ... 11 9 ~I• • 1!,1 ',.."" 11 ... lit ~ ... 11 II ~ ii,, ii ~ ~I !I Income: Pl.edged im 08.mpaign for 1.939-1940 Bet Worth To.ta.l. ... !I 1.4,752092 l.4,.752092 l.,693039 944.0,5 363.83 385.51. J.5,848024 455.l.5 385o5l. $ l.6,688090 fOil i ~ �CiMPMGN!, INTER...!U\.Glilli: AND CJll!P CURRIER EXE&INSES; Pt>r the l'.ear ended September 30, 1939 Ji.9~-ll.939 GaJ!Pai&I! Tota1 502c.'7J. ll3o52 l.•053o8J. Jl.45e01 2492 l.99.91. l.10.91 '15«>00 118.46 l.8.42 18•00 5•55 93000 .lo44 84.0J. JL9.86 $ l.•ll3o9J4 808.l.5 1.922009 ~aign Sam;paign Expens.esa Dinners. for Ca.mpaig~ P.irintimig C.ircuJLa.rs, Etc. Salaries pa.id ht~a Hal.:p Postage Publicity Office Supplies :Miscell.a.n eous, 'fo:ta.l. l.939•l.940 $ 55l..JLO Jt87o0'1 ·54.90 l..48c.99 300•59 In~er..Ba.cial Iibc,Pensesa Salaries a Diree:tor Secretary A.utoDQlbi le Expense AJ.lowane:e Te1ephone, and Telegraph $ l.,380000 420000 240000 6395]. Rent Stationer y, Supplies and Postage Fuel. Equipmen.-t Training nacel.l.an eous $ Camp ;urr:i..er hpensesa Ele-ctrie:it~ Operation o! Swimming Pool. - · Insurane;e :rlaintena.n c e of BDrse Repairs to Equipment 48e.00 28029 23•60 2c.40 ll.o67 'll.Oo78 2,2is.25 • 499.47 2l.8.78 73•38 46063 40048 l.5'.40 J.4. Ji.'7 'fel.ephou Equipmen" Gas and Oil. Ji.4.07 s.ao Fuel. llise;eJ.la.n eous Total. • _l.6.65 941.83 �Schedul.e !• 21t GASH RECEIPTS AND DISBURSEMENTS .. GENEJ:U\L FUND For the Receipts a Coll.ec::tions Collee;tions Collections Collections Collections Ye~ ended S,eptemiber 30, 1939 $ :li.0,086.60 on. 1-939-19-40 Pledg.es on l.9~-Jr..939 Pl.edges on_ 1937-1.938 PJledges on l.936--1937 Pledgee) from Jinployees on Retirement Fund Tot.al Receipts JL.4,026,.39 289.25 4.6.00 24l.o20 24,_6.8:9.44 Disbursementaa Salaries a Rxecuti~e Assiatant Executive Ga.mp Director Secretary Office Inter-Racial Ex:penses Campaign hpenses G:amp Currier hpeimeea Of'fie;e. Rent $720.00, Light $53.98'. Automobile hpense: illoVlance Employees• Retirement Fu.mid National C;ounc-il Dlies and Fees Mvaooes to Kamp Kia Kinr.a. E)ostage Office Supplies, Stationery. Etc. Se;out Leaders Training Moving Expense - Mr. w. E. Thacker to Memphis Telephone and TelegJ?aph Traveling; Jb:penses _ Seout Entertain:Daent .Mvanc ea to camp· CurJ?ier Mvancement l?rogram Contest .A\nnual. Meeting Expellae $ 3,600000 l..113501.00 JL;.200;.00 JL,200•00 -~OOt.00 2•218•25 JL,,803034 Jrl1JisUXallliC8 Repail?s to Off iate Equipnent. Professional Services Extra Office Help FJLetwers for FuneJ?a.lL Publicity Equipment, Miscellaneous Ove:r?payment of Clayton-Hughes ~otaJL Disbursements Excc::ess; of Receipts over Disbursement.a Caah in Bank September 30, 1938 Balance~ September 30, l.939 987•64 77:'3•98 705t.OO 665•JL3 57'6•00 528.36 478008 323•5.9 JL96•44 l'UOC>45 l.52•38 63.•60 43095 36.o05 3.0e.86 :30oOO 25050 22•85 20000 l.9o40 l..5-•00 JL.3•42 5000 5;.59 4o00 Reeonoilement with Bank& On Depos,it. "'" Union Planter-a N"ational Bank $ 6:,,5129612 Deduet outstanding Checks .. Nfone Ba.lance in Bank September 30,JL939 $ 6.s;529.JL2 ~pll62o96_ 6i,526.48 2o64 $ . -6,529012 �Sc:hedul.e 11 3 11 CASH: RECEIPTS AND DISBUBSEMENT.S lliscellaneoUJS Fund1 For the Year ended September· 30 1, li..939 :Bala.nee on Hand at. September 30, 1938 e,onsiating principally of Coll.ee-:tions on Pledges· obtained. in the Campaign fo:r: 1938•1939 Ree:eip't-s a Regist:r:ation Fees o:o;llee:ted Collections from. Scout hecutivres for National. Conf eremc:e Expe:mies Golleetiol'lls for Subscriptions to ":Boys Li:f'e" Oollee:tio:mis from Round TabJ.e Loan to Ga.mp Currier repa:id. Ca.mp '1lurrier l.939 Gamp•O-Ree Gollee:tion from Troo;p 38 i"or S. B~ Dean Coll.ee;tions oin Accow:nta Rec:ei vabl..e Sale of Bat for :MJ?s. Smite lli.ae:ella.nao us Total. Rec:eipts Total. :Ba.lanee and Rec,eipts Disbursements a !ranafe:r:· to General Fund of Gbll.ee:tions on 1938-l.939 Pl.ediges Registration Fees: National. Oonf'erence Expenses Pa.yme:mt 01f Balance~ due on Subscriptions to "Boys ·I.if ett Round !'ab le Expel!llS es, Loaned to Ca.mp ~urrier P'aym.ent to s. :a. Dean for iroop 38 Payment to Jmrs. Smite for Bat sol.d for· Her· Total Disbursements:. Bala.ne;e September 30, 19 39 Recroncil.ement withJ3alllka On Deposit in First National Bank Deduct· outstanding Checksa Boo 443 Sept. 3s, 1.935 470 " Apro 28, 1936 588 • July l.:31 l!..93'1 684 " s.epto 5, l.939 Balance (Net) '1,980074 22902'5 42.25 o.52 Jl.6•00 40000 l.OoOO 3o00 a,32?.70 • $ $ 1-t.OO 1.00 ].oOO September 30, 19.39 l..OO .4.00 $ 309.03 309.03 �SUedul.e II 11 4" C;A\SEI RECEIPT.$ AND DISBURSEMEr.iTS 11 11 Ii Camp Cm:r·ier ~e Fund Fzom. September 12, 1930 through.Septennber 30, 1939 IJ 11 Ree&::e:ii.pts.a Doaations, by Krs. Gurr·iera Y~ ended September 30 1 l.930 i l.931 11, 1 • I! ~ 11 : I' "H ~ l.932 l.933 H JL9;M Jl..935 Jl..936 tt It l.93'7 II " To.:tal. Dona.tiol'llS ]L9:38 l.939 by :M::r's. Currier ioo.oo 600.00 l.50•00 300.00 100•00 100.00 300•00 300•00 600•00 200.00 2.150.00 Interest, on Bank :B'.a.lanoea 43.85 Donations from. Chiaka.eaw Counci1.1 Fro:rm Supply F'lm.d $ From lli.sc::ella.neoue Fund Totail. Reeeipts 234.53 203.01 ,. --3,,23JL.39 43'1.54 Disbursements& co,st o:[' constructing Dam and Lake Donation to Chickasaw Council.a July 28, 1937 • General Fund Sept. 6, 1.93.8 • General Fund Loan to Camp Currier - Sept. 18 9 1936 JJ..,;l.95. 76 $ i,,000.00 650.00 !or rebuilding Camp Headquarters: Bank Service Gharges Total Disbursements JJ..,.650.00 Jl..OOoOO .ll.2 2,945.~ ::aa.la.IllCe September 30, 1939 $ 28.0.51 1 Ree~neilement with Bank& On Deposit in National Bank of Commerce {Savings DeduC't_ out.standing Checks :Ba.la:imc:e in Bank September 30, 1939 Ace:~.) $ I 285o5J. None � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Chickasaw Council Executive Board Creator An entity primarily responsible for making the resource Chickasaw Council, BSA Description An account of the resource Contains Reports of Committees, Annual Reports, Recharters, and Minutes Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Text Any textual data included in the document CHICKASAW COUNCIL. BOY SCOUTS OF AMERICA, INC. Report on Examination of Accounts For the Year ended September 30, 1939 PEAT, MARWICK, MITCHELL & CO. l ACCOUNTANTS AND AUDITORS ·-----·-----·--------·------~--- PEAT, MARWICK, MITCHELL & Go. NEW YORK ATLANTA BOSTON CHARLOTTE CHICAGO CLEVELAND DALLAS DENVER DETROIT HOUSTON INOIANAPOLIS KANSAS CITY LOS ANGELES MEMPHIS MILWAUKEE MINNEAPOLIS NEW ORLEANS NEWARK PHILADELPHIA PITTSBURGH PORTLAND ST. LOUIS SALT LAKE CITY SAN FRANCISCO SEATTLE TULSA WASHINGTON WORCESTER HAVANA~CUBA CANADA GREAT BRITAIN EUROPE ACCOUl'i[T.ANTS AND AUDITORS llrro w. Gordon Morris, S.eout Ex:ecutive Ghielcasaw Councii, Boy Seouta of Amierica... Inc., Item.phis, Tennessee. ~ Sira SHRINE BUILDING MEMPHIS, TENN. :tn. ae:co:uda.nce with your instructions, we have examined the accounts of the Chickasaw Council, Boy Scouts of' America., Inc., M.emphis, Tennessee, for the year ended September 30, 1939. In connec:tion the:u·e ... with, we examined or tested the acc.ounting records and other supporting, evidence and oibtained information arJ.d explanations from. officers and employees of the Council. We made a general. review of the accounting methods and of the income and expense accounts for the year but we did not make a detailed audit of the transactiolliS. We now submit the report O•n Oln' examination, together with related statements as enumerated in the index appended hereto. ~eom.e and Expenses a shown by the statement of l:ncome and Rxpenses, Ex:llibit "A.", the expenses exceeded the income, which consis:ted principally o,f eontr·iN bu.tioEJs pledged during the. l.938-1939, campaign~ by $7'12.96. The expenses aggregating; $11,457.02, include in.ter•racial ex:penses of $2,218o25 and . '.! ·--- ··--''~='-""=~==~~~"'=~c-c=':•---~.•coc=c=='~'====-====-·-o==--=====c==-=-~~''~=~c-"o~·=•o••·-•cc."-·'·'~'~=•,,..-==.c·c=••1'·'·'·°" certain expe:nse,s in conne.e;tion. with the op·eration. of Camp Currier,. amount.. img to $94'7 .83,, both 01f which are de.tail.ed. in S.c:hedul.e ":L..". 'Fhe inc:om.e and expenses of e;onducting the mass camp at Camp Currier and also in connec;tion with Kamp Kia Kim.a and Camp Daniels are shown in a separa,te report. issued under date of October 2'7, 19390 A statement showing the ass:ets, liabilities and net worth of the Council as a.t Sep.tember 30, 19391 is appended her et@ as Exhibit. ttBtt, in e:gnneetion with which th.e following comment is submi.tte.do Th.e cash in banks was confirmed by c.ertificates ree;ei ve.d. from the foll.owing deposit.a.Jti.es& Uni.on Planters Nationa1 Bank w General.' Fund Fi:rr·st National Bank • ltiisc:ellaneous Ftlnd Ia.tiona:h. Bank of Commerce (Sav.ing:s) • :Lake Fund 'fo;ta1 f $ 6,529012 3.09c.0:3 2a5.51 $ 7 .Jl..23. 66 I '.Fhe pll.ed.ges reec;eivab.:le represent the: uncollee;ted. portion of ·.I p;l.edges obts,ined by the Clouncil in its campaigns for the foll.owing aeas:ons, . Campaip f.or· 1939 .... Jl.940 Gampa.ign for l..938•Jl..9;39 Campaign for 19 3'7•1938\ T:otal. Original. A\n'J:onnts Ba.lance Pl.edig~~ .Qfilect,ed . .Yet Dui.e $ JL4.75i2o92 l.0,086o6i0 4 11 666.32 JL.6 •. 6.43.M l.4;026;.39, 2,61.7.05 l.5.,480.76 l.3.,54JL.92 ll.,9,38.84 i j 46 I 877 ol2, 37 J 654. 9JL 9 .222. 2J. Vie are unable to'. state what per<il;ent.age of the unpaid malanc:es ii °"" pltedgea aggregating $~,222.2ll a1' Septemb~r 30, 1939, Wille be collected.0 :rl No reserve has been provided for pl..edges which ma.y prove to be une:ollecti ..... bJLe,. as i.t has been the practice of the Council to oar~y the unl?aid ba;J.ane;es in. full. until such time as it app:ears no further collLee:tio>ns will. be ma.de,. when they are then written off the books. wri tt.en ~:ft as uncolleQ;tibl.e. during the pa.st three year·a; ha-ve averaged slight.l.y more than 1.0% of the total p,led.ges obtained. at Se:ptember 30, 1939 reduc:ed by that. :percentage would indicate that they are worth approximately 49% of the a.mount a.t- which they aJ.'·e carried, as may be seen from the folJl.owing statement& BaJ.ane;es WorthlLess Eatimat.ed Yet Due. (l.0% of' T.ot:al.} _ .l&s Good $ 4.666•32 l.;4?5•~ 3,JL9Ji.•03 2;,61.'1•05 JLj.664•34 952o7i Pl.edges 193,g....Ji.940 .. l.9391-l.939 It ].937-1938 Jl.2938:.84 JL,548.08 39-0076 Total. I 9 11 222.21. 4, 68'1'. 71. 4:.534.50 -= Percentage % l.OOoOO 5008'3 49.J.7 The a.mount d.ue frQJli Oaim:i;i Currier• $11.0.12, represents a loan of : $Jl..00o00 from the Jiiake Fund on September. 18, 1936 to rebuild the a:amp lmead,,JI q_ll1ialr'ters destroyed by fire, (the insurane;e reco~ery being insuffie:ien.t f<IJ;r: tlllat pUl!poae) together with tio.:1.2 representing the profits from Canqi-0-ReJ. The a.mount due: from Glamp Daniels, $36.05, represents expenses paid for l that ea.mp from the general fund and the a.mount, due: from"L Kamp Kia Kime.,. $5Jl..OO, re.presents a l.Oian to that camp in a prior year from the mi.seal.- I l..aneous f-und which ha.a been refunded since September 30, J.939. The amountl due to the lriscellaneous Fund, $85.00, i.s of:f'.-set in the accounts payabJl.e i of the- Genera.ll. :Eund and represents postage paid for out. of the: lli.se:ella.neo · :1 Fund during August and September 1.938 for the 1938-19;39 ca.mp-aign. The unexpired insurance premiums, $60.0l., represent the unexpired portion of the: premiums~ for insuranee: on the property at Camp ·-t:·.·.· .. ' 1l 4. Currier, the furniture and fixtures at the: g.eneral. office, burglany insurance and a surety bond of $5,ooo.oo. liiabil.i ti.es ,, ii ·1 ii I I 'I I ,I ·1 ~ credit of $39. "16 in the llisc::el.1aneous; Fund represents; funds :j hel.d by the Council, for troops: disbanded in prior years,, as fo;llowsa !roop 2l. Ma.1' 1.5, ll..935 $ li..0•85 "' 22 .;ran.. 9; Jl..9,3,3 2l:c.9;0 It 43 llfa.y ll..5, JL9:35 7~0J. !'otal. $ ~9. "/6 The a.mount due to Camp Currier, $33. 75,, represents extra helLp during the l.939-JL940 campaign pa.id for out of Camp Currier funds. The :1 .1 '.! J I I I ·I amount due to Ca.mp Daniels, $51.56, represents a donation by Mrs. Currier ;I ;i o:f' $50.00 on Dee;ember 18,, 1936 and. $1.56 pr·ofi ts from inter-rac.iall rallies~ I I al.l. of which is being held by the C,ouncil. in its Miscellaneous Fund for Camp Dani e,ls:. The campaign for contributions to the 1939-1940 budget was ~e 1 in tha spring of l.939. The contributions pledged aggregated $1..4, 752.9·2, which amount has been se:t up as def erred income f oz· the fiscal yea:r beginmdng October l, 19390 Of the foregoing pl.edges, $10 1 086.60 ha<i already been collee:ted. at September 30, 1939, as shown in Schedule 1t2tt and the remainder, $4,666i.32, have been set U1p; as: pledges rec;eivabJLe. Since the contitibutions to the 1939-1940 budget are to be used fo:rr· opera• tions subsequent to October 1, 1939, it follows that the coll.ectiona the~e 1 on of $10,086060 at September 30, 1939 should be intact for that purposeo In order to meet its o;bligations,. it has been necessary to use a part o:f ' j. these coll.ections and at &eptember 30, l.939, $3,55'io48 of' the abaiv:e mentioned. collections bad been used:. as shown b.y the following statement& t\Wlle~tions on l.9~9•l.940_ Pledg.es _ (Sch~d~JL.e tt2tt __ ) Cash in Bank ... General. Fund . . {Exhi1.>•t •Btt )- Portion of Co:llLee:tions> for 1939wl.940 Budget used for Expenses prior thereto $ Ji.0;080060 _6,529.~ I 3,557.48 'fhe net wonth at. Sept.ember 30, 1939, which i.s represeJ!l).tedi. by tha excess: o,f ass:ets over lia;bilities at that date, amounted to $1,.693.390 IDle foll.owing statement shows the transactiol!JlS applieab1e to net worth for the yea:r ended September 30, 19391 liet Worth a."t. September 30, 1938: Geaeral. FuE.d. llisee,ll.aneous Fund Jake Fum Total. Deduct.& Accounts B.ecaei vable w.1d tten off 1 il"Wances to Xa.m.p Kia Kim.a. at Se:p.tember 30, l.:938; .l.d-wa:nces sine;e that, date (Schedule n2tt) l.9;36•1..93.7 Gam.paign Pledges Kem.phis Gommunity Fund Tatal Accounts wri tt.en of:r li.aoss for Glur:fl·ent Year (Exhibit ltJitt) Total Deductio-ns $ l.,03~.57 . 528.36 l.,808•39 .. 625o.34 4,oo:I.e.66 7l.2.9i 4,71.4062 i liet WoJ?th at September 30, 1939 • l.,693.39 The cash ree:etpts and disbursements. through the various funds. are appended hereto as follows& General. FUmt. M.iscell.aneous Fumd Ca.mp Currier JiAake Fu.mtiil. SehaduJLe •2• SClliedule tt31t Schedule 1t4,1t Schedules •t2tt and 1t3,tt e;o.ve:tt' the fisea1 year ended. September 30~ JL939, while Schedule tt41t c:overa the period from September 12, 1930,, the date on which the fund was started, to September 30, 1939, inclusi"l'e:o Each achedule shows the balance in the fund at September 30, 1939 and a reconcilement thereof with the bank in which the fund is carried. ~e schedules reflect the source of the receipts and the nature of the dise bursements. In connection therewith we tFac:ed the recorded receipts aa deposits in the various banks, inspeeted the vouchers supporting the dis~ burseaents and proved the cash book footings and postings. We inspected the. insurance peliei.eso Fire insWi'.ance on the equipment at Camp Currie:ir is carried to the extezrt of $6 ,400.00 cmd insuranc:a against windstorm to the extent o:f $5 .. ,.350.00. In addition, the furniture and fixtures at the General Office of the C-0uncil are insu:ired against loss by fbe in the amount of $1,500.00o A policy for $600.00 is carried as protection against safe robbery and a fid.eli ty bond on Mr. Gordon Morria in the amount of $5,000.00o Yours. trW.y, PEA.'.?, MARWICK, MITCHELL & CO. ~bit Income and Expenses For the Year ended September 30, l939o .. , • •• • • • • • • • • • • • ••Att .i\s sets and Yali>5i Ii ti es As at September 30,. 1939 •••••••••••••.••••••••••••••• •• n:att Sc:hed.ul..e Campaign, Inter-Ra.c;ial and camp c,urrie:r Expenses J'or the Year ended September 30, 1939................. tti.1t Qash Receipts and Disbursem.ents - General· Fund For the Year ended· September 30, 19390... • • • • • • • • • • • • • tt21t Cash Reeeipts and Disbursements - lltiscella.neous Fwad For the Year ended September 30, lL939 ••••••• •·••........ tt3tt Cash Receipts and Disbursements - Lake Fund From September 12, 1930 through September 30, 1.939.... n4tt mcOJBE AND EXPENSES For the Ye~ ended. September· 30, 1.939 Re'V!enue: Contributiol!llS pledged!. l..938i-1-939 Campaign Profit on. l..939 Oamp-0-Ree P.rot·it on Scout Leadersit Round Tabl.e Exp emis es a s:cua.rieaa E.xee:uti'H T'o>tall.. Revermi.e Al.ssistat Exea;Uti-we 0a.mp· Director secreta.:cy Of'f ie:e Cam.pa.ip Expenses (Schedule H]..lt) l InterwBa.e:ia.1 Expenses {Schedule 1ti.1t) Ca.mp Gurrie:c· Expenses (Schedule n1u) Offiee Rent A\utom.obile Expense Allowanee l'iationa.J. Council.. Dues and Fees Postage Employees• Retirement Fund Q:f'fic e Supp lie.a, Stationery, Etc. Scout li.ea.dera -!'raining, lfciving; :mxpe:nise _.. :ilkO: Wi., E. Th.ac;ker to Memphis Te1ephone and Teiegraph TraViel.ing Expeimses IJ.ghts Sc:out Entertairitrreut Ad"Vla.mlcement. Progra.nt Contest JJinna.1 Keating EXpense Re:pa.irs .to Off'1C:e Ecf1iipment P.l:'of assionaI Servic.es htra otf ici:e l!iell.p Saioir Scouting Inswra.:ace .FJl..owe~s ·-for Flm.e:ca1 Publicli.ty Bquipment l/£i s c e1l.a.neo us To tali. Exp enaes lioss for the Year .. • l..6,643•44 86•02 l..4.60 • l.7.457.02 7l.2o96 ====== A\SSE'!S Cash in Banks Pl.edges Ree:ei v:abl.ea · Campaigtl for l.939•194~ Campaign for· 1938-l.939 Campaign for 193?~19~8 Loans Rec ei vabli .. EU Fromi Camp Curr·i:er Fro!Ii.Gamip Da.niera From Kainp Kia. Kima. From General Fund Accounts Receivabl.e& ClaytonwErughes Co. Unexpired Insurance Premiums TO>'ta.l.. Lli.'BILITD:S. AccoWil.ts -Paya.bl.a& BO'y Scouts of Ameriea - liew York s:ea. -Scout Sap .. '.rroop .. Idl.ewil.d Kenon !aylQir Co• Gra.ham Pa.per Coo DHsbanded Troops m>s. 21 ... 22 ... 43 Camp Currier Ca.111!> Damel.s :W.seellaneo us Fwad Der·er~ed Income: Pl.edged im 08.mpaign for 1.939-1940 Bet Worth To.ta.l. ASSETS A\lID LDBILITIES As at September 30, 1939 Total. _...._ - I 7,.l.23.60 4,666.~2 2~6l..7.05· 1,938.84 ll0ol2 3o.o5 5Jl.oOO 85000 085 60.0J. • J.6,688.90 $ l.2.45 18082 075 ·o50 39.76 33•75 51956 85000 1.4,752092 l.,693039 - $ l.6,688090 · - - -- c· ·· , · · · · · II ·IC; · · H·f.:.t·'U ·--'~ ;.- .. ,_,. + .. c:~··v·_:;.;· .....:;., ,U ,.J....l...."1 .... .0...1...1."\,.,1..: .. ,, ExhioiiC''lllJtr·~---· jl ii " :1 I' 11 11 Ii 11 :; ;1. ,, 1: " I: ii L General. Mise:ellaneo.us Lake ;: ~-.d .D~ - 6,529oll.2 4,.66(;1.32 . 2,6l'1.05i 1,938.84 ... 36.05 -... 085 60o0l. l.5,848024 ll.2045 1.So82 .-75 050 -33.75 .. 85000 l.4,.752092 944.0,5 J.5,848024 I F1.md Fund 3.09.03 ... ... .. l.Ool.2 ... 51.oOO a5.oo ... ... 455ol.5 ... ... -... 39076 ... 5Ji..56 ... ... 363.83 455.l.5 ·- 285.51 ... -9 Ji.OOoOO a -• ... GiJ 38!i.5l. 9 • '"" ,.. ... lit ~ ... fOil 385.51. 385o5l. 1i II ii 'i ii 'I :1' lj ti Ii ,\ 11 1: ii 11 ~ I• 11 1! ,1 11 II ~ ii ,, ii ~ ~ I !I !I ii ~ CiMPMGN!, INTER ... !U\.Glilli: AND CJll!P CURRIER EXE&INSES; Pt>r the l'.ear ended September 30, 1939 Sam;paign Expens.esa Dinners. for Ca.mpaig~ P.irintimig C.ircuJLa.rs, Etc. Salaries pa.id ht~a Hal.:p Postage Publicity Office Supplies :Miscell.a.neous, 'fo:ta.l. In~er .. Ba.cial Iibc,Pensesa Salaries a Diree:tor Secretary A.utoDQlbile Expense AJ.lowane:e Te1ephone, and Telegraph Rent Stationery, Supplies and Postage Fuel. Equipmen.-t Training nacel.l.aneous Camp ;urr:i..er hpensesa Ele-ctrie:it~ Operation o! Swimming Pool. Insurane;e - · :rlaintena.nc e of BDrse Repairs to Equipment 'f el.ephou Equipmen" Gas and Oil. Fuel. llise;eJ.la.neous Total. Ji.9~-ll.939 l.939•l.940 ~aign GaJ!Pai&I! $ 55l..JLO Jt87o0'1 ·54.90 l..48c.99 '15«>00 118.46 l.8.42 $ l.•ll3o9J4 502c.'7J. ll3o52 Jl.45e01 2492 18•00 5•55 .lo44 808.l.5 Tota1 l.•053o8J. 300•59 l.99.91. l.10.91 93000 84.0J. JL9.86 1.922009 $ l.,380000 420000 240000 6395]. 48e.00 28029 23•60 2c.40 ll.o67 'll.Oo78 $ 2,2is.25 • 499.47 2l.8.78 73•38 46063 40048 l.5'.40 J.4. Ji.'7 Ji.4.07 s.ao _l.6.65 • 941.83 Schedul.e !• 21t GASH RECEIPTS AND DISBURSEMENTS .. GENEJ:U\L FUND For the Ye~ ended S,eptemiber 30, 1939 Receipts a Coll.ec::tions on. 1-939-19-40 Pledg.es Collee;tions on l.9~-Jr..939 Pl.edges Collections on_ 1937-1.938 PJledges Collections on l.936--1937 Pledgee) Collections from Jinployees on Retirement Fund Disbursementaa Salaries a Rxecuti~e Tot.al Receipts Assiatant Executive Ga.mp Director Secretary Office Inter-Racial Ex:penses Campaign hpenses G:amp Currier hpeimeea Of'fie;e. Rent $720.00, Light $53.98'. Automobile hpense: illoVlance Employees• Retirement Fu.mid National C;ounc-il Dlies and Fees Mvaooes to Kamp Kia Kinr.a. E)ostage Office Supplies, Stationery. Etc. Se;out Leaders Training Moving Expense - Mr. w. E. Thacker to Memphis Telephone and TelegJ?aph Traveling; Jb:penses _ Seout Entertain:Daent .Mvanc ea to camp· CurJ?ier Mvancement l?rogram Contest .A\nnual. Meeting Expellae Jrl1JisUXallliC8 Repail?s to Off iate Equipnent. Professional Services Extra Office Help FJLetwers for FuneJ?a.lL Publicity Equipment, Miscellaneous Ove:r?payment of Clayton-Hughes ~otaJL Disbursements $ 3,600000 l..113501.00 JL;.200;.00 JL,200•00 -~OOt.00 2•218•25 JL,,803034 987•64 77:'3•98 705t.OO 665•JL3 57'6•00 528.36 478008 323•5.9 JL96•44 l'UOC>45 l.52•38 63.•60 43095 36.o05 3.0e.86 :30oOO 25050 22•85 20000 l.9o40 l..5-•00 JL.3•42 5000 5;.59 4o00 Excc::ess; of Receipts over Disbursement.a Caah in Bank September 30, 1938 Balance~ September 30, l.939 Reeonoilement with Bank& On Depos,it. "'" Union Planter-a N"ational Bank Deduet outstanding Checks Ba.lance in Bank September 30,JL939 $ 6:,,5129612 .. Nfone $ 6.s;529.JL2 $ :li.0,086.60 JL.4,026,.39 289.25 4.6.00 24l.o20 24,_6.8:9.44 ~pll62o96_ 6i,526.48 2o64 $ . -6,529012 Sc:hedul.e 11 3 11 CASH: RECEIPTS AND DISBUBSEMENT.S lliscellaneoUJS Fund1 For the Year ended September· 30 1, li..939 :Bala.nee on Hand at. September 30, 1938 e,onsiating principally of Coll.ee-:tions on Pledges· obtained. in the Campaign fo:r: 1938•1939 Ree:eip't-s a Regist:r:ation Fees o:o;llee:ted Collections from. Scout hecutivres for National. Conf eremc:e Expe:mies Golleetiol'lls for Subscriptions to ":Boys Li:f'e" Oollee:tio:mis from Round TabJ.e Loan to Ga.mp Currier repa:id. Ca.mp '1lurrier l.939 Gamp•O-Ree Gollee:tion from Troo;p 38 i"or S. B~ Dean Coll.ee;tions oin Accow:nta Rec:ei vabl..e Sale of Bat for :MJ?s. Smite lli.ae:ella.nao us Total. Rec:eipts Total. :Ba.lanee and Rec,eipts Disbursements a !ranafe:r:· to General Fund of Gbll.ee:tions on 1938-l.939 Pl.ediges Registration Fees: National. Oonf'erence Expenses Pa.yme:mt 01f Balance~ due on Subscriptions to "Boys ·I.if ett Round !'ab le Expel!llS es, Loaned to Ca.mp ~urrier P'aym.ent to s. :a. Dean for iroop 38 Payment to Jmrs. Smite for Bat sol.d for· Her· Total Disbursements:. Bala.ne;e September 30, 19 39 Recroncil.ement withJ3alllka On Deposit in First National Bank Deduct· outstanding Checksa Sept. 3s, 1.935 Boo 443 Apro 28, 1936 " 470 July l.:31 l!..93'1 • 588 s.epto 5, l.939 " 684 Balance (Net) September 30, $ 19.39 $ 1-t.OO 1.00 ].oOO l..OO $ '1,980074 22902'5 42.25 o.52 Jl.6•00 40000 l.OoOO 3o00 a,32?.70 • 309.03 .4.00 309.03 SUedul.e 11 4" II 11 11 C;A\SEI RECEIPT.$ AND DISBURSEMEr.iTS Camp Cm:r·ier ~e Fund Ii IJ Fzom. September 12, 1930 through.Septennber 30, 1939 11 1 11, Ree&::e:ii.pts.a I! Doaations, by Krs. Gurr·iera ii Y~ ended September 30 1 ~ : 11 l.930 l.931 l.932 l.933 JL9;M Jl..935 Jl..936 l.93'7 ]L9:38 ~ H I' " H tt It II " l.939 To.:tal. Dona.tiol'llS by :M::r's. Currier Interest, on Bank :B'.a.lanoea Donations from. Chiaka.eaw Counci1.1 Fro:rm Supply F'lm.d From lli.sc::ella.neoue Fund Totail. Reeeipts Disbursements& co,st o:[' constructing Dam and Lake Donation to Chickasaw Council.a July 28, 1937 • General Fund Sept. 6, 1.93.8 • General Fund Loan to Camp Currier - Sept. 18 9 1936 !or rebuilding Camp Headquarters: Bank Service Gharges Total Disbursements ::aa.la.IllCe September 30, 1939 Ree~neilement with Bank& • $ 234.53 203.01 ,. JJ..,;l.95. 76 $ i,,000.00 650.00 JJ..,.650.00 Jl..OOoOO .ll.2 $ ioo.oo 600.00 l.50•00 300.00 100•00 100.00 300•00 300•00 600•00 200.00 2.150.00 43.85 43'1.54 ---3,,23JL.39 2,945.~ 28.0.51 1 I On Deposit in National Bank of Commerce {Savings Ace:~.) DeduC't_ out.standing Checks $ 285o5J. None :Ba.la:imc:e in Bank September 30, 1939 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource 1939 Chickasaw Council Report on Examination of Accounts Creator An entity primarily responsible for making the resource Chickasaw Council, BSA Source A related resource from which the described resource is derived Chickasaw Council, BSA Date A point or period of time associated with an event in the lifecycle of the resource 1939