5 25 4202 https://wsccarchives.org/files/original/088097342d44861aeb35b41d29300bd0.pdf e91b1e7bfbdb7232a578c0fbd7f65a5e PDF Text Text �A u d i t Report West Shore Community College Scottville, Michigan June 30. 1968 -1- �--Contents-- Auditor's Certificate Balance Sheet - General Fund Statement o f Fund A c t i v i t i e s - General Fund Investments - General Fund Schedule o f I n s u r a n c e - General Fund Comments - General Fund Balance Sheet - R e s t r i c t e d Funds Statement o f Fund A c t i v i t i e s - R e s t r i c t e d Funds Comments - R e s t r i c t e d Funds �O F F I C E S : M E M B E R S : MICHIGAN TIFIED ASSOCIATION PUBLIC AMERICAN TIFIED ACCOUNTANTS INSTITUTE PUBLIC 101 OF MERSKIN & MERSKIN ACCOUNTANTS C E R T I F I E D P U B L I C A C C O U N T A N T S M I C H I G A N 4 9 4 2 0 PARTNERS: GUY T. MERSKIN, MERSKIN, HART, STREET (BOX MICHIGAN PHONE 201) 49420 873-2843 OF H A R T , DONALD STATE 108 LUDINGTON, PHONE SOUTH RATH MICHIGAN 49431 843-9712 C.P.A. C.P.A. J u l y 9, 1968 Board o f T r u s t e e s West Shore Community College S c o t t v i l l e , Michigan Gentlemen: We have examined t h e statements o f t h e g e n e r a l and r e s t r i c t e d funds f o r t h e f i s c a l year ended June 30, 1968. Our e x a m i n a t i o n was made i n accordance w i t h g e n e r a l l y accepted a u d i t i n g standards and a c c o r d i n g l y i n c l u d e d such t e s t s o f t h e accounting r e c o r d s and o t h e r such a u d i t i n g procedures as were considered necessary i n t h e c i r c u m s t a n c e s , except as i n d i c a t e d i n t h e f o l l o w i n g paragraph. Procedures were n o t a p p l i e d t o v e r i f y o r s u p p o r t p r o p e r t y t a x e s r e c e i v a b l e . I n o u r o p i n i o n , s u b j e c t t o t h e p r e c e d i n g paragraph, t h e accompanying s t a t e ments p r e s e n t f a i r l y t h e a c t i v i t i e s o f t h e West Shore Community College f o r t h e f i s c a l year ended June 30, 1968, i n accordance w i t h g e n e r a l l y accepted accounting p r i n c i p l e s . Respectfully submitted, C e r t i f i e d P u b l i c Accountants -3- �-4- �Balance Sheet Exhibit A General Fund West Shore Community C o l l e g e June 30, 1968 Assets Current Assets P e t t y Cash Cash i n Bank - General Investments - U.S. T r e a s u r y B i l l s - E x h i b i t C D e l i n q u e n t P r o p e r t y Taxes R e c e i v a b l e - 1967 Accrued I n t e r e s t R e c e i v a b l e T o t a l C u r r e n t Assets $ 103.88 4,107.09 $ 4,210.97 158,176,68 13,581.65 383.98 $176,353.28 Deferred Expense Prepaid I n s u r a n c e - E x h i b i t D 354.38 $176,707.66 Fund E q u i t y Liabilities Fund E q u i t y Balance June 30, 1968 - E x h i b i t B $ None 176,707.66 $176,707.66 �Statement o f Fund Exhibit B Activities General Fund West Shore Community College F i s c a l Year Ended June 30, 1968 Revenues Local Sources: P r o p e r t y Tax Assessments - 1967 I n t e r e s t and P e n a l t i e s on D e l i n q u e n t P r o p e r t y Tax C o l l e c t i o n s G i f t from Mason - Manistee Community College Fund I n t e r e s t Earned on U.S. T r e a s u r y B i l l s $223,287.00 7.96 417.60 2.778.42 $ 23,820.00 4,000.00 S t a t e Sources: Direct Aid V o c a t i o n Study Grant $226,490.98 27,820.00 $254.310.98 T o t a l Revenues Expenditures Salaries: President Business Manager Professional Staff Services S t a f f Fringe B e n e f i t s - Group Medical Insurance Services - P r o f e s s i o n a l : Audit - Financial A p p r a i s a l and Survey Legal M i s c e l l a n e o u s Surveys Site Consultants Other Services - C u s t o d i a l : Cleaning Other General S u p p l i e s : O f f i c e S t a t i o n e r y and Forms O f f i c e General S u p p l i e s P r i n t i n g and D u p l i c a t i n g Custodial Supplies Rent: A d m i n i s t r a t i v e Space O f f i c e Equipment and Other Utilities Insurance: General Fire Public L i a b i l i t y F i d e l i t y Bonds $ 14 ,999.94 7 ,249.92 4 ,833.28 6 ,134.27 $ 33 ,217.41 450.57 $ $ $ $ $ -6- 50.00 8 ,769.46 145.15 684.61 8 ,017.58 315.00 17 ,981.80 360.00 35.63 395.63 343.40 904.13 697.51 730.00 246.20 140.40 37.94 33.36 147.82 1 ,945.04 81.00 976.20 81.68 359.52 �Statement o f Fund A c t i v i t i e s Exhibit B General Fund West Shore Community College F i s c a l Year Ended June 30, 1968 Expenditures - Continued Memberships and T r a v e l : Professional Organizations Convention Fees S u b s c r i p t i o n s - General Use Books and P e r i o d i c a l s Mileage Allowed T r a v e l Allowances A d v e r t i s i n g and P u b l i c i t y : Bulletins Publications A d v e r t i s i n g - Newspaper Other Communi c a t i o n s : Telephone Postage Other E x p e n d i t u r e s : Maintenance and Other F r e i g h t and Moving Allowances I n t e r e s t and Other Capital Outlay: O f f i c e Equipment Office Furniture $ $ $ $ $ Total Expenditures 917.50 225.55 199.75 183.44 2 ,392.95 2 ,151.19 6,070.38 93.00 47.95 234.48 52.45 427.88 988.21 252.50 1,240.71 152.01 4 ,214.66 212.56 4,579.23 4 ,375.28 5 ,420.99 9,796.27 $ 77,603.32 Excess Revenues and Fund E q u i t y - E x h i b i t A -7- $176,707.66 �Investments Exhibit C General Fund West Shore Community C o l l e g e June 30, 1968 U.S. U.S. U.S. U.S. U.S. U.S. Treasury Treasury Treasury Treasury Treasury Treasury Bills Bills Bills Bills Bills Bills Purchased 5- 13-68 6- 20-68 6-20-68 6-20-68 6-20-68 6-21-68 Effective Interest Rate 5.558% 5.200 5.450 5.450 5.550 5.340 Due 8-15-68 7- 18-68 8- 15-68 9- 12-68 10- 17-68 11- 14-68 -8- Redemption Value $ 30,000.00 55,000.00 15,000,00 11,000.00 19,000.00 30.000.00 $ 29,578.50 54,809.33 14,881.92 10,866.78 18,663.15 29.377.00 $160.000.00 Date $158.176.68 COST �Schedule o f Insurance Exhibit D General Fund West Shore Community College June 30, 1968 P o l i c y No. BT(1)11511 Company and Purpose The T r a v e l e r s I n s u r a n c e CompanyTravel Insurance 31-97-28 Aetna Insurance Company F i r e and Extended Coverage CG88-64-84 Aetna Insurance Company General Automobile L i a b i l i t y , Non - Owned A u t o m o b i l e s , and General Tenant L i a b i l i t y WC39-07-12 Aetna Insurance Company Workmen's Compensation and Employer's L i a b i l i t y EX1-214-50-86-01 D e t r o i t Automobile I n t e r - I n s u r a n c e Exchange - General Automobile L i a b i l i t y - P r e s i d e n t ' s Leased Automobile (Premium Paid by Automobile L e s s o r ) B98150 W o l v e r i n e I n s u r a n c e Company T r e a s u r e r ' s Bond o f Mr. Bruce R. Draper B84577 W o l v e r i n e I n s u r a n c e Company P u b l i c Employees B l a n k e t Bond CPP605390 Wolverine I n s u r a n c e Company Crime P r o t e c t i o n P o l i c y -9- �Term Coverage Death, Dismemberment and Loss o f S i g h t P r i n c i p a l Sum $100,000.00 - L i m i t s $500,000.00 From To 1-23-68 1-23-69 12- 1-67 12- 1-70 9-21-67 9-21-68 9-21-67 9-21-68 12-13-67 12-13-68 Surety o f $10,000.00 9-11-67 9-11-68 Honesty Only $5,000.00 1 - 1-68 1- 1-69 Robbery Robbery Loss o f Subject 1-23-68 1-23-69 Contents and Improvements on O f f i c e s Located a t 101 l / 2 N. Main, S c o t t v i l l e , M i c h i g a n , $10,000.00 w i t h 8 0 % Co-Insurance B o d i l y I n j u r y - Each Person - Each Occurrence - Aggregate P r o p e r t y Damage - Each Occurrence Uninsured M o t o r i s t s - Each Person - Each A c c i d e n t $100,000.00 300,000.00 300,000.00 50,000.00 10,000.00 20,000.00 Statutory B o d i l y I n j u r y - Each Person - Each Occurrence P r o p e r t y Damage - Each Occurrence Uninsured M o t o r i s t s - Each Person - Each A c c i d e n t Medical Payments - Each Person F u l l Coverage Comprehensive Deductible $100.00 $100,000.00 300,000.00 25,000.00 10,000.00 20,000.00 2,000.00 I n s i d e o f Premises $ 10,000.00 Outside o f Premises 10,000.00 Merchandise - Co-Insurance o f 6 0 % t o L i m i t o f $2,000.00 -9a- �--Comments - General Fund-- On March 6, 1967, t h e v o t e r s o f Mason and Manistee c o u n t i e s e l e c t e d t o e s t a b l i s h a Community C o l l e g e t a x i n g d i s t r i c t . The purpose o f t h e d i s t r i c t i s t o develope and o p e r a t e a Community C o l l e g e . The f i r s t t a x was assessed and c o l l e c t ed as o f December 3 1 , 1967 as f o l l o w s : $223,287.00 209.705.35 $ 13,581.65 Gross Levy 1967 C o l l e c t e d t o June 30, 1968 D e l i n q u e n t a t June 30, 1968 F i n a n c i a l o p e r a t i o n s began under t h e d i r e c t i o n o f t h e College on J u l y 3 1 , 1967 w i t h a g i f t o f $417.60 f r o m t h e Mason - Manistee Community College Fund, t h e promoters and developers o f t h e Community College d i s t r i c t e l e c t i o n . Our examin a t i o n d i d n o t i n c l u d e a r e v i e w o f t h e a c t i v i t i e s o f t h e Mason - Manistee Communit y College Fund, b u t was r e s t r i c t e d t o Community College o p e r a t i o n s o n l y . Cash on hand and i n banks was v e r i f i e d by d i r e c t correspondence w i t h t h e d e p o s i t o r y bank and t h e e x a m i n a t i o n o f s u p p o r t i n g documents. R e c e i p t s and d i s bursements were examined from s a t i s f a c t o r y e v i d e n t i a l m a t e r i a l . Investments were v e r i f i e d by a p p r o p r i a t e r e c e i p t s , l e t t e r s and c a n c e l l e d checks, i n a d d i t i o n t o t h e e x a m i n a t i o n o f bank a d v i c e s . D e l i n q u e n t p r o p e r t y t a x e s were computed from t h e best e v i d e n t i a l m a t t e r av a i l a b l e and a r e s u b s t a n t i a l l y c o r r e c t . Accrued I n t e r e s t Receivable i s t h e e s t i m a t e d i n t e r e s t due, a t June 30, 1968, on t h e i n v e s t m e n t s i n U.S. T r e a s u r y B i l l s . Prepaid Insurance r e p r e s e n t s t h e u n e x p i r e d insurance premiums and d e p o s i t s at June 30, 1968. -10- �R e s t r i c t e d Funds -11- �Balance Sheet Exhibit E R e s t r i c t e d Funds West Shore Community College June 30, 1968 Assets Fund Student Loan Endowment Current Assets Investments - S t a t e Savings Bank o f S c o t t v i l l e : Savings Accounts $ C e r t i f i c a t e o f D e p o s i t No. 4559, Dated May 2, 1967, I n t e r e s t a t 5% $ 200.00 $ 90.00 Total $ 500.00 290.00 500.00 200.00 $ 590.00 $ 790.00 $ None $ None $ None $ 200.00 200.00 $ 590.00 590.00 $ 790.00 790.00 Fund E q u i t y Liabilities Fund E q u i t y Balance June 30, 1968 - E x h i b i t F -12- �Statement o f Fund A c t i v i t i e s Exhibit F R e s t r i c t e d Funds West Shore Community College F i s c a l Year Ended June 30, 1968 Fund Student Loan Endowment Revenues G i f t s f r o m Patrons $ 200.00 $ _ Expenditures Excess Revenues and Fund E q u i t v Exhibit E $ -13- 200.00 590.00 Total $ _ $ 590.00 790.00 _ $ 790.00 �--Comments - R e s t r i c t e d Funds-- The amounts p r e s e n t e d on t h e f u n d balance sheet as Endowment Fund and Student Loan Fund a r e r e s t r i c t e d f o r t h e purpose i n d i c a t e d by t h e t i t l e s and are n o t t o be used t o f i n a n c e t h e g e n e r a l o p e r a t i o n s o f t h e c o l l e g e . The savings accounts and c e r t i f i c a t e s o f d e p o s i t were v e r i f i e d by d i r e c t correspondence w i t h t h e bank and t h e e x a m i n a t i o n o f t h e p r o p e r e v i d e n t i a l m a t e r i a l . -14- � 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 Business Office Description An account of the resource Audit reports, budget documents 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 AuditReportWSCCJune30,1968.pdf Audit Report https://wsccarchives.org/files/original/836677d3d0c821af1d04cc18265edbb0.pdf 56b4b5f8b4a40dd88b33ab5b3a3546f9 PDF Text Text �A u d i t Report West Shore Community College S c o t t v i l l e . Michigan June 3 0 . 1974 �- -Contents - Auditor's Certificate General Fund - Balance Sheet ~ E x h i b i t A - Statement o f Changes i n Fund E q u i t y ~ E x h i b i t B - Statement o f Fund A c t i v i t i e s - E x h i b i t C - E d u c a t i o n a l A c t i v i t y Cost Center E x p e n d i t u r e s ~ E x h i b i t D - S u p p o r t i v e F u n c t i o n Cost Center E x p e n d i t u r e s - E x h i b i t E - Auxiliary Enterprises - General Fund - E x h i b i t F - Special Project Expenditures _ Exhibit E~l - Comments - General Fund C o n s t r u c t i o n Funds Balance Sheet Exhibit G Statement o f Changes i n Fund E q u i t y - E x h i b i t H Statement o f Fund A c t i v i t i e s Exhibit I Comments - C o n s t r u c t i o n Funds Debt R e t i r e m e n t Funds Balance Sheets Exhibit J Statement o f Fund A c t i v i t i e s Exhibit K Schedule o f Bonded Indebtedness R e s t r i c t e d Funds Balance Sheets Exhibit L - Statement o f Fund A c t i v i t i e s Exhibit M Comments West Shore Community C o l l e g e F o u n d a t i o n ~ Balance Sheet ~ E x h i b i t N - Statement o f Fund A c t i v i t i e s Comments Schedule o f I n s u r a n c e -2 Exhibit 0 �MEMBERS: MICHIGAN ASSOCIATION OF RTIFIEO PUBLIC ACCOUNTANTS OFFICES: 101 MERSKIN & MERSKIN, P.C. CERTIFIED PUBLIC ACCOUNTANTS AMERICAN INSTITUTE OF RTIFIED PUBLIC ACCOUNTANTS STATE STREET (BOX 201) HART, MICHIGAN 49420 PHONE 873-2843 HART, MICHIGAN 49420 906 E. LUDINGTON AVENUE UUDINGTON, MICHIGAN 49431 PHONE 843-9712 PARTNERS: D N L T. MERSKIN, C.P.A. O AD GUY MERSKIN, C.P.A. GERALD E. THORNE, C.P.A. DALE L. FITCH, C.P.A. 101 6 MICHIGAN AVENUE, BENZONIA BOX 506 BEULAH, MICHIGAN 49617 PHONE 882-4319 September 6, 1974 Board o f T r u s t e e s West Shore Community C o l l e g e S c o t t v i l l e , M i c h i g a n 49454 Gentlemen: We have examined t h e statements o f t h e G e n e r a l , C o n s t r u c t i o n , Debt Retirement, R e s t r i c t e d Funds and t h e West Shore Community C o l l e g e Foundation for the f i s c a l year ended June 3 0 , 1974. Our e x a m i n a t i o n was made i n accordance with g e n e r a l l y accepted a u d i t i n g standards and, a c c o r d i n g l y , i n c l u d e d such t e s t s of the a c c o u n t i n g r e c o r d s and o t h e r such a u d i t i n g procedures as were c o n s i d e r e d necessary i n t h e c i r c u m s t a n c e s , except as i n d i c a t e d i n t h e f o l l o w i n g p a r a g r a p h . Procedures were n o t a p p l i e d t o v e r i f y p r o p e r t y t a x e s r e c e i v a b l e o r accounts receivable from s t u d e n t s . I n our o p i n i o n , s u b j e c t t o t h e p r e c e d i n g p a r a g r a p h , t h e accompanying s t a t e ments p r e s e n t f a i r l y t h e a c t i v i t i e s o f t h e v a r i o u s funds o f t h e West Shore Community College f o r t h e f i s c a l year ended June 30, 1974, i n accordance w i t h g e n e r a l l y accepted fund a c c o u n t i n g p r i n c i p l e s a p p l i e d on a b a s i s c o n s i s t e n t w i t h t h a t o f t h e preceding y e a r . Respectfully submitted, M e r s k i n & Merskin -3- ��Balance Sheet Exhibit A General Fund West Shore Community C o l l e g e June 30 1974 1973 Assets Cash on Hand and i n Bank Accounts Receivable Students (See A u d i t o r ' s C e r t i f i c a t e ) Accounts Receivable - Other Delinquent P r o p e r t y Taxes Receivable (See A u d i t o r ' s C e r t i f i c a t e ) National D i r e c t Student Loans Receivable Due from Other Funds Inventories - At Cost Prepaid Expenses $ 15,678.30 7,590.15 12,749.64 5,628.89 26,865.00 15,166.18 24,798.39 300.00 18,854.30 $115.765.95 $ 77.882.76 42,591.56 31,939.27 48,478.40 1,682.36 1,112.89 2.896.00 69,901.48 33,971.43 65,349.40 29,793.59 $128,700.48 Liabilities $ 15,881.81 8,097.51 19,028.17 $200,307.93 22,810.37 200.00 and Fund E q u i t y liabilities Accounts Payable Accrued C o n t r a c t s Payable - I n s t r u c t o r s P a y r o l l Taxes W i t h h e l d and Accrued Due t o Other Funds Due t o Student A c t i v i t y Groups Other L i a b i l i t i e s Fund E q u i t y - E x h i b i t B (Deficit) 1.292.03 (12,934.53) (122.425.17) $115.765.95 -5" $ 77.882.76 �Statement o f Changes i n Fund E q u i t y Exhibit B General Fund West Shore Community College F i s c a l Year Ended June 30. 1974 1973 Fund Balance - Beginning o f P e r i o d ( D e f i c i t ) $(122,425.17) $( 62,348.76) f o r Year - E x h i b i t C 109.490.64 ( 60.076.41) Fund Balance ( D e f i c i t ) - End o f P e r i o d - E x h i b i t A $( 12.934.13) $(122.425.17) Deduct Net D e f i c i t -6" �Statement o f Fund A c t i v i t i e s Exhibit C General Fund e 1 West Shore Community C o l l e g e 1974 1973 Revenues Local Sources P r o p e r t y Tax Levy I n t e r e s t and P e n a l t i e s on D e l i n q u e n t P r o p e r t y Taxes T u i t i o n - Resident - Non-Resident - Community S e r v i c e s Student S e r v i c e Fees A c t i v i t y Admission Fees - Community - Students Child Day Care Center Rental o f P r o p e r t y and Leases G i f t s and Grants I n t e r e s t Earned on Investments Cost Recovery - Sponsored Programs H o s p i t a l A s s i s t a n c e Program A l l Other $ 446,448.90 $ 232.11 163,509.86 12,714.75 14,826.90 7,906.50 7,318.91 3,758.39 12,256.70 450.00 471.01 298.83 2,715.85 1,041.45 152,973.32 20,366.00 8,518.51 7,913.30 5,958.40 2,199.08 4,016.04 5,635.93 6,101.05 1,336.81 - - $ State and F e d e r a l Sources Direct State Aid Aid t o V o c a t i o n a l E d u c a t i o n Emergency Employment Act R e d i s t r i b u t i o n s Grants - P r o j e c t RITE - Work-Study Program - Library - Placement - N a t i o n a l D i r e c t Student Loan - Veterans - Other $ 4.233.01 677.141.72 463,265.00 33,494.39 7,999.17 $ $ Total Revenues 6,168.00 6.170.97 609.604.45 $ 448,971.00 44,459.90 12,837.17 10,821.00 16,000.00 9,067.00 18,035.00 - 29,398.83 5,000.00 17,035.00 26,865.00 4,211.77 4.389.52 591.658.68 381,205.59 - $ 5.299.00 565.490.07 $1.268.800.40 $ Expenditures Educational A c t i v i t y Cost Centers - E x h i b i t D Supportive F u n c t i o n Cost Centers ~ E x h i b i t E $1,175,094.52 $ 615,515.44 685,760.48 408.402.68 $1.094.163.1.6 $ Excess Revenues from O p e r a t i o n s 415.777.94 .031.293.38 $1 174.637.24 $ 143.801.14 $ 1.374.88 $( 902.04 142.899.10 Add Excess Revenues - A u x i l i a r y E n t e r p r i s e s - B o o k Store $ -7- �Statement o f Fund A c t i v i t i e s Exhibit C General Fund West Shore Community College Page 2 F i s c a l Year Ended June 30. 1974 1973 Deduct Transfers _ 19,014.60 42,081.20 Debt Retirement Fund o f March 3 1 , 1969 - Debt Retirement Fund o f September 1,1969 Excess E x p e n d i t u r e s ~ A u x i l i a r y E n t e r p r i s e s - Snack Bar $ Excess Revenues ( E x p e n d i t u r e s ) f o r P e r i o d $ -8- 66.521 .48 109.490 59,232.40 137,176.20 $5 202.975.51 l( 60.076.41 �J Exhibit D E d u c a t i o n a l A c t i v i t y Cost Center - ExDenditures General Fund West Shore Community C o l l e a e Liberal A r t s and Sciences S a l a r y and Waae Costs I n s t r u c t i o n - F u l l Time - P a r t Time S e c r e t a r i a l and O f f i c e Students Directors Librarians Business and Commerce $190,717.80 28,942.17 $ 42,450.94 15,747.19 - Health Sciences Vocational" Continuin Technical Education $ $ 83,710.1" $ 15,080. - 3,785.65 - - 1,243.74 13,975.00 1,816.25 - 7,664.68 24,272.35 - 23,331.1 - 2,703.7 - - 141. • - $223,445.62 Other Costs. Fringe Benefits Retirement Medical L i f e Insurance Remission o f T u i t i o n Professional Services Maintenance and Repair I n s t r u c t i o n a l M a t e r i a l s and Supplies Placement S e r v i c e s L i n e n and U n i f o r m Subscriptions Forms and S u p p l i e s Audio V i s u a l M a t e r i a l s T r a v e l and Conferences Dues Counseling Rent and R e n t a l s P r i n t i n g and D u p l i c a t i n g C a p i t a l Outlay Other $ 60.014.38 $ 47.155.77 $109,745.4' $ 15.221. $ 26,984.37 3,321.50 2,380.96 938.50 127.20 $ $ $ 11,012.65 $ 1,302.15 K 760.9f 56.50 1' - - - - 81.50 - ... - 1,616.31 65.00 - 374.11 49.00 88.00 814.31 - - 6.00 - - 245.74 1,946.70 1,500.00 341.48 1,445.16 4.1 .418.75 - $ 11.541.90 $ $264,564.37 $ 71,556,25 $ 54.597.44 -9- - 7.441.67 31.1 1,446 389.95 [ 521,02 286.36 - - - 1,046.58 2,538.21 5,413.82 334.23 312.25 16.00 - - - $ Total 6,181.30 779.41 575.30 72.00 - 7,997.25 210 - - 1,226.96 - - 958.45 - 517 - 3.50 - • - - 245.74 2,535.00 417 - - $ 26.489.15 - $ 2.622 $ 17.84^ �Continuing Education (0.17 31.53 Educational Administration Dean o f L i b r a r y and E d u c a t i o n a l Academic Vocational Resources Dean Technical $ 15,080.01 $ - - - 4,649.01 141.18 19,000.00 $ - 45.44 $ 15.221.19 $ 23.790.19 14,451.21 8,822.53 15,500.00 6.109.79 $ 44.883.53 L2.65 32.15 30.96 36.50 $ $ $ 33.74 141.18 - - - - - 31.20 - - 1,446.70 39.95 — 37.29 — 210.28 205.51 - - 38.45 - 26.96 3.50 34,59 $ 17,844.43 2,986.25 578.55 297.94 96.50 - - - 163.40 2,359.01 293.30 - $ 60,441.02 8,516.84 5,156.88 1,794.00 1,613.90 1,599.93 $ 49,360.85 7,095.58 4,852.86 892.00 122.40 1,329.97 14,410.98 6,109.11 1,039.95 5,835.11 6.00 1,839.60 8,392.86 529.50 88.00 6.280.91 $138,392.03 $ 30.558.77 $ 80.711.36 $ 29.393.24 $685,760.48 $615-515.44 - - 5,778.28 - 1,839.60 796.25 100.00 1,584.03 205.00 - - -- - 266.94 417.08 2.623,24 $ $ - - $ - $ 23.112.33 $311,875.78 93,408.03 13,438.77 10,818.32 62,832.20 10.510.00 $502,883.10 $ 35.827.83 - 1,462.91 107.00 - - 3,971.15 141.18 19,000.00 $339,623.60 92,293.24 23,071.37 18,795.45 67,475.00 6.109.79 $547,368.45 6.768.58 - - 45.74 35.00 39.15 4,797.24 1,300.12 518.15 231.50 - 815.52 2,335.52 5,785.91 44.84 3,763.94 253.50 200.66 494.20 813.67 28,301.02 60.79 $112,632.34 56.83 517.98 - 3,034.19 900.88 311.32 383.00 40.00 $ T o t a l Cost Centers F i s c a l Year June 30. 1974 1973 $ - 150.00 17,794.28 239.34 - - - -9a- - 3,853.02 23,274.44 - �Exhibit E SuDDortive F u n c t i o n Cost Center ExDenditures General Fund West Shore Community C o l l e a e Student Personnel S a l a r y and Waae Costs Deans Staff S e c r e t a r i a l and O f f i c e Students Directors Office of t h e Pres i d e n t Board o f Trustees Busine: Office $ $ $ 27,500.00 $ $ 19,0( 10,5' 22,0: 2,1 $ 35.209.91 $ $ 53.7 $ $ 18,128.36 8,174.33 3,622.59 14.667.62 $ 44.592.90 $ $ - $ 5,295.80 1,324.85 689.34 790.00 3,080.00 - 7,709.91 - - - - - - - 2,164.78 - 884.76 - 4,577.29 1,019.89 402.31 463.00 109.28 $ - 1,152.00 m 7,472.60 369.57 - - - - - - - 421.48 702.16 2,021.57 111.50 - 2,600.00 - - 389.34 2,452.00 - - - 8,458.70 1,303.71 244.95 6,659.34 308.40 - - 2,277.60 - - - 1,= 1 8.10 217.74 ] c - ] - 384.04 - ( 485.00 1,196.00 - $ 12.350.94 $ 51.362.59 5 17.507.14 6 $ 70. CM -10 - O $ 17. ID $ 16.152.68 6.222.00 $ 17.507.14 $ 24.388.00 $ 68.980.90 123.25 4,016.32 - - 1,1 - - - 7 2,6 - - - 6,6 1,7 8 - MT Other Costs Fringe Benefits Retirement Group M e d i c a l Group L i f e Insurance Remission o f T u i t i o n Professional Services Contracted Services M a t e r i a l s and S u p p l i e s ~ General Forms Vehicle Groundskeeping _ Maintenance and Repair Equ ipment Vehic l e Plant Gasoline Rentals Insurance - General Subscriptions T r a v e l and Conferences Advertising Catalogs U t i l i t i e s ~ Heat - Electricity Telephone Postage Expense Allowances A c t i v i t y Expenses P r i n t i n g and D u p l i c a t i n g Memberships and Dues Sc h o l a r s h i p s C a p i t a l Outlay Other Student Activities ( �Business Office Cultural Events Spec i a l Projects Exhibit E-l $ 19,000.00 10,500.00 22,027.08 2,193.62 Physical Plant 5,724.81 7.494.90 $ 44.920.57 3,327.55 696.67 310.55 144.00 5,095.45 1,520.69 1,536.76 623.00 7.20 1,192.00 1,334,96 213.45 1,981.74 J_ 26.00 6,678.93 1,737.35 868.20 711.00 2,672.50 1,195.82 $ 1,361.67 31,700.86 12,167.67 954.03 167.07 1,035.35 175.96 10,361.00 186.59 940.10 112.60 236.99 588.41 2,435.94 356.89 11.20 9,692.33 21,341.00 11,727.68 4,777.79 628.71 15.00 166.40 3,767.51 2,985.00 1 18.20 7,113.69 8-07) 17.276.36 70.997.06 $ 390.50 16.046.66 970.50 781-33 84.311.74 7.118.69 $ 50.853,05 $.129.232.31 •10a- $ 46,500.00 64,050.98 41,509.77 16,202.08 44.987.64 $213.250.47 $ 61,937.31 83,359.64 34,540.67 8,667.62 24.466.65 $212.971.i 25,001.02 6,299.45 3,807.16 3,883.00 13,225.19 5,733,48 $ 21,891.86 5,748.26 2," ..14 1,028.50 8,084.76 16,305.79 8,040.91 213.45 3,721.76 3,598.45 4,661.06 22,825,12 34.806.39 4,534.28 53.720.70 T o t a l Cost Centers F i s c a l Year June 30 1974 1973 7,816.63 135.50 141.43 6,014,13 13,529.34 954.03 167.07 1,035.35 175.96 10,361.00 317.94 9,327.62 2,733.78 111.50 9,692.33 21,341.00 11,727.68 4,777.79 2,984.04 8,458.70 6,255.67 3,505.35 10,840,34 3,248.10 7.403.96 $195.152.21 2,183.83 891.42 2,510.58 3,278.95 20,036.17 360.29 12,600.22 3,244.37 7,806,53 10,637.01 22,400.86 13,843.49 3,840.54 1,800.00 6,112.63 3,313,90 3,131.50 7,171,70 6,185.54 1,423.52 $202.806.05 $408.402.68. $415.777, �A u x i l i a r y E n t e r p r i s e s General Fund Exhibit F Statement o f Revenues and E x p e n d i t u r e s West Shore Community C o l l e g e Snack Bar F i s c a l Year Ended June 30 1974 1973 Book S t o r e F i s c a l Year Ended June 30 1974 1973 $ 40.689.61 39.556.04 28.609.44 $ 24.260.83 $ 22,551.28 30.939.57 $ 53,490.85 24.113.33 23,765.52 29,352.32 53,117.84 22.551.28 259.09 14.850.57 $ 15,109.66 685.06 332.36 11.560.49 11,892.85 259.09 $ 29.377.52 30.566.56 14.424.60 $ 11.633.76 Gross Margin on Sales $ 11,312.09 L48 14,184.84 12,627.07 Expenditures ~ D i r e c t Costs S a l a r i e s and Wages Manager Service S t a f f Students $ 5,870.98 2,294.89 $ 8.165.87 5,104.68 1,263.36 964.40 7.332.44 6,306.03 8,689.60 1.074,69 $ 16.070.32 6,095.35 8,991.39 1,296.88 $ .16.383.62 $ 1,061,57 343.35 111.97 72.00 91.72 65.00 21.45 708.71 235.32 102,92 31,50 145.80 65.00 1.50 Revenue - Sales Cpgt o f Sgie.s Beginning Inventory Purchases Ending Inventory Cost of Sales Other Costs Fringe B e n e f i t s ~ Retirement Group M e d i c a l Insurance Group L i f e Insurance Remission o f T u i t i o n Supplies Dues T r a v e l and Conventions Laundry S e r v i c e s Loss on Obsolete I n v e n t o r y Repairs and Maintenance Other $ 1,952.45 252.15 399.35 Excess Revenues Exhibit C 1,644.70 235.32 110.90 181.05 320.65 25.90 234.32 190.25 1,231.90 $ Total Expenditures $ 4.28 1,771.34 36-43 2.559.08 259.58 935.40 3.540.20 $ 9.937.21 .2,891.52 19.610.52 $ 1.374.88 (Expenditures) -11- $( 902.04) $( 5.425.68) 308.54 $ 2.810.36 $ 19.193.98 �Special Project Expenditures Exhibit E - l General Fund West Shore Community College F i s c a l Year Ended June 30. 1974 Salary and Project Rite Veteran Habitat Imorovement Outreac h $ C h i l d Day Care Center T o t a l of A l l Cost Centers $10,825.12 Placement Office $22,825.12 Waae Costs $ - $12,000.00 - - 3,598.45 $ Director Secretarial & Office Staff Students Other Costs Fringe B e n e f i t s Retirement $ Group Medical Insurance Group L i f e Insurance Remission o f Tuition Contracted Services M a t e r i a l s and Supplies 170. 40 Travel P r i n t i n g and Duplicating Scholarships Other 170. 40 $ $ 170.40 $ - - - .154.75 $15,753.20 - $ 3.524.66 - $ $ 1,346.05 - $ $ 1,981.50 - 197.10 4.506.31 $15,528.53 3,524.66 - $ - 3,598.45 3,721.76 4.661.06 $34,806.39 $ 3,327.55 598.76 - - 97.91 696.67 234.52 - - 76.03 310.55 72.00 - - 72.00 144.00 7.20 - - - $11,906.10 $27,659-30 814.40 833.94 7.20 1,981.74 2,435.94 $ 252.70 $ 86.63 390,50 $ 3.630.83 3,767.51 2,985.00 390.50 $16,046.66 $ 252-70 $ 3.611.29 $19,159.36 $50,853.05 - - 3,767.51 2,985.00 - 15.54 71.09 252.70 899.10 1,360.51 - - -12- - - �Comments - General Fund Cash on Hand and i n panks _ Demand D e p o s i t s S t a t e Savings Bank o f S c o t t v i l l e - L u d i n g t o n S t a t e Bank - Manistee Bank and T r u s t Change and P e t t y Cash Funds 311.34 14,790.47 100.00 680.00 $ 15.881.81 AccQunt.s,,Receivable , ~ Students The balance r e p r e s e n t s p r i m a r i l y t u i t i o n and t e x t b o o k d e f e r r a l s unpaid by students f o r past and c u r r e n t y e a r s . $ 8,097.£1 I t i s e s t i m a t e d t h a t a p p r o x i m a t e l y $3,500.00 i s u n c o l l e c t a b l e , At;punts Receivable ,-, Other Federal - Basic Economic O p p o r t u n i t y Grant $ - Supplemental Economic O p p o r t u n i t y Grant - Work Study - Veterans Outreach - Emergency Employment Act R e d i s t r i b u t i o n s State M i c h i g a n Higher E d u c a t i o n A s s i s t a n c e A u t h o r i t y - Placement O f f i c e Grant Delinquent P r o p e r t y Taxes D e t a i l by Years: 714.00 2,764.70 3,184.00 4,211.77 3,151.70 1,000.00 4.002.00 12., 028 -17 Levy 260,905.30 381,205.59 446.448.90 Collec t i o n s Through June 30. 1974 $ 260,761.12 380,630.58 441.539.20 $1.088.559.79 $1.082.930.90 $ 5.628.89 24,113.33 685.06 $ 24,798-39 Year 1969 1973 1974 Inventories - At Cost Bookstore Snack Bar Prepaid Expenses Postage Meter Deposit Balance 144.18 575.01 4.909.70 300.00 National D i r e c t Student Loans Receivable During t h e c u r r e n t p e r i o d t h e c o l l e g e began p a r t i c i p a t i n g i n t h e N a t i o n a l D i r e c t Student Loan Program. The balance r e p r e s e n t s t o t a l loans o u t s t a n d i n g a t June 30, 1974, Due Frpm Other Funds C o n s t r u c t i o n Fund o f 1969 R e s t r i c t e d Funds 5,441.02 9.725.16 15,166-18 Aecpunts Payable The balance i n c l u d e s reimbursement t o Off-Campus Jork Study Employers o f $5,211.40. -13- �Comments ~ General Fund - ( c o n t i n u e d ) Accrued C o n t r a c t s Payable - I n s t r u c t o r s The l i a b i l i t y r e p r e s e n t s t h e J u l y and August payments due on educator's c o n t r a c t s f o r t h e c o n t r a c t year ending August 3 1 , 1974. $ 31.939.27 P a y r o l l Taxes W i t h h e l d and Accrued The balance i s composed o f t h e f o l l o w i n g M i c h i g a n S t a t e Income Tax W i t h h e l d F e d e r a l Income Tax W i t h h e l d R e t i r e m e n t W i t h h e l d and Accrued Other 48.478.40 Due t o Other Fun^s The balance r e p r e s e n t s amounts due t o Debt Retirement 5 ( 1,335.99 6,565.94 41,235.21 658.74) Funds. Other The balance r e p r e s e n t s t h e f e d e r a l p o r t i o n o f unexpended N a t i o n a l D i r e c t Student Loan monies. T h i s amount i s t o be c a r r i e d f o r w a r d as a r e d u c t i o n o f e n t i t l e m e n t s o f the succeeding f i s c a l y e a r . -14- �C o n s t r u c t i o n Funds -15- �Balance Sheet Exhibit C CensttMction Fund, of December 19, 1969 West Shore Community C o l l e g e June 3 0 , 1974 [Assets $ [Cash i n Bank 'Federal C o n s t r u c t i o n G r a n t s R e c e i v a b l e 349.41 10.000.00 $ 10.349.41 L i a b i l i t i e s and Fund E q u i t y liabilities Accounts and C o n s t r u c t i o n Payables D e f e r r e d Income Due t o General Fund Fund E q u i t y - E x h i b i t H $ 19,546.37 10,000.00 5,441.02 _(24,637.98) $ 10,349-41 -16- �Statement o f Changes i n Fund E q u i t y Construction Exhibit H Fund o f December 19. 1969 West Shore Community C o l l e g e F i s c a l Year Ended Jung 3 0 , 1974 496.20 Fund Equity June 3 0 , 1973 Additions Deductions Excess E x p e n d i t u r e s - E x h i b i t I 25.134.18 Fund D e f i c i t June 30. 1974 - E x h i b i t G $(24,637.98) -17- �Exhibit I Statement o f Fund A c t i v i t i e s C o n s t r u c t i o n Fund o f December 19. 1969 West Shore Community C o l l e g e F i s c a l Years Ended June 3 0 , 1970, 1 9 7 1 , 1972, 1973 and 1974 June 30 1970 Revenues Proceeds o f Bond Issue I n t e r e s t Earned on Investments T r a n s f e r from C o n s t r u c t i o n Fund o f March 3 1 , 1969 West Shore Community College Foundation Grants Governmental S t a t e o f Michigan U. S. Government - H.E.W. Equipment Other $1,500,000.00 58.93 pnditure Finance S e r v i c e s A r c h i t e c t s and E n g i n e e r i n g C o n s t r u c t i o n Payments ~ J . C. C o n s t r u c t i o n : Voc. - Tech. Center IMC Other R e l o c a t a b l e B u i l d i n g Payments A d d i t i o n a l Services f o r Buildings Equipment - Voc. - Tech. - S c i e n t i f i c and Lab _ - Audio Visual - Library - Office - Maintenance - Other F u r n i t u r e - Voc. - Tech. - Library L i b r a r y Books S i t e Improvements Land Purchases Transfers Construction _ Fund o f March 3 1 , 1969 General Fund Pre Sale E x p e n d i t u r e s Miscellaneous 10,713.24 13,436.82 107,503.25 121,588.47 17,058.51 5,649.48 2,239.01 898.00 7,500. 117,386. $ 140,991. 34,999.49 452,866.66 142,141.45 16,326.54 17,868.84 57,886.10 35,937.00 18,712.69 6,912.73 23,395.98 5,086.97 31,949.65 11,126.23 21,874.89 18,885.26 13,839.01 43.80 2,814.15 36,113.85 21,775.71 75,792.10 $ 52,239.52 201,310.38 ] 8.00 452.571.92 $1.369.599.01 -18- 16,105.60 278,559.00 43,553.00 $1.822.170.93 Excess,, Revenues. (Expenditgre.sj 1971 $1.126.431.86 ,$( 985,440.26) �June 30 1972 $ 14,767.22 276.82 5.60 1973 $ 1974 59.04 $ 1.60 $ 258,604.00 462,750.00 37,323.44 1.700.00 775,421.48 $ $ 9.49 5.66 1.45 $ - .1.86 $1.090.5.11.19 0.26) i( $ $ 32,826.00 _ $ - 32,912.00 268.85 - - - 1,200.00 - 2,408.40 28,561.20 534.16 - - - - 846.32 4,927.20 12,908.18 — - - $ 315.089.71 ) $( - 86.131.88 $ 68.572.84) $( 558,663.00 656,515.00 37,323.44 .1.700.00 $2,788,969-05 10,713.24 84,416.62 12,140.00 _ - 22,506.55 15,242.98 — •9.52 0.38 _ 23,545.44 - 3.80 4.15 3.85 5.71 23,840.31 32,826.00 _ 5,083.74 906,165.05 426.00 16,006.00 34,822.88 35,808.48 7,696.79 8,955.77 12,958.71 21,338.70 376.70 3,122.84 6.54 8.84 6.10 7.00 2.69 2.73 5.98 6.97 17.559.04 $1,500,000.00 30,990.79 276.82 3,500.00 • u 14,000.00 - _ - - 3,500.00 0.00 5.00 Combined - 57.960.18 565,453.65 1,071,851.94 426.00 65,513.39 52,691.72 2165,483.05 60,692.30 35,726.34 50,671.65 46,166.84 5,463.67 3,122.84 31,993.45 13,940.38 94,249.79 60,831.15 13,839.01 128,031.62 201,310.38 18.00 $2,813,607.03 25.134.18) $( -18a- 24.637.98) �Comments ~ C o n s t r u c t i o n Funds A l l major c o n s t r u c t i o n has been completed as o f June 30, 1973. Qash i n Bank Funds are d e p o s i t e d i n banks as f o l l o w s : L u d i n g t o n S t a t e Bank N a t i o n a l Bank o f L u d i n g t o n Manistee Bank & U u s t 347.41 1.00 1.00 349.41 Pue from General Fund I n accordance w i t h Board a c t i o n o f August 17, 1972, temporary advances were authorized t o be made t o t h e General Fund t o o f f s e t f u t u r e c a p i t a l o u t l a y $ 29.793.59 expenditures. Grant Amount Received as o f June 30 1971 1972-1973 1970 U.S. Government H.E.W. $397,102.00 $ Title I 219,413.00 43,553.00 Title I 40,000.00 State o f Michigan 276,104.00* Spec i a l Equipment 37.323.44 $969.942.44 $43.553.00 $ 92,570.00 24,816.00 $377,247.00 72,319.00 13,184.00 7,500.00 258,604.00 $124.886.00 1974 $19,855.00 10,971.00 2,000.00 37.323.44 $758.677.44 ~ $32.826.00 Unpaid Amount $ 10,000.00 $10.000.00 * I n c l u d e s $10,000.00 g r a n t a p p r o p r i a t e d i n 1970 f o r t h e p l a n n i n g o f academic c l a s s room f a c i l i t i e s which was r e a p p r o p r i a t e d by t h e S t a t e o f Michigan Department o f A d m i n i s t r a t i o n t o a p p l y t o t h e A r t s and Careers Center B u i l d i n g . The unpaid amount i s a l s o shown as D e f e r r e d Income under L i a b i l i t i e s . Accounts and C o n s t r u c t i o n Payables The balance i s composed o f t h e f o l l o w i n g : A r c h i t e c t Fees I n s t r u c t i o n a l Media Center - A r t s and Careers B u i l d i n g -19- $ 7,406.37 12.140.00 $ 19,546.37 �Debt Retirement Fund -20- �Balance Sheets Exhibit J Debt R e t i r e m e n t Funds West Shore Community Collec June 30. 1974 Fund o f March 3 1 , September 1 , 1969 1969 Cash C e r t i f i c a t e s of Deposit Property Taxes Receivable Due from General Fund 286.74 17,493.46 629.60 . S>4£u40 637.04 38,864.33 1,481.91 _ 1.135.96 $ $ 18.956.20 $ 18.956.20 Fund E q u i t y - E x h i b i t K -21- $ 42,119.24 $ 42.119.24 �Exhibit K Statement o f Fund A c t i v i t i e s Debt Retirement Funds West Shore Community C o l l e g e June 3 0 . 1974 Fund o f September 1 March 3 1 , 1969 1969 Revenues T r a n s f e r s from General Fund P r o p e r t y Tax Levy I n t e r e s t on Investments $ 19,014.60 $ 20,000.00 37,910.00 121-20 $ 58.03.1 .20 $ 50,000.00 84,000.00 173.40 $134,173.40 $ 18.951.57 $ 42.083.98 $ Expenditures Bond Redemptions Interest Agent Fees Excess Revenues $ 42,081.20 133,994.18 182.00 $176,257.38 $ 57,889.54 78.63 76,982-77 $ (Expe.ndlture.s) Fund E q u i t y June 30. 1973 Additions Excess Revenues (See Above) 4.63 35.26 $ 18.956.20 42.083.98 $ 42.119.24 Deductions Excess E x p e n d i t u r e s $ $ Fund E q u i t y June 30. 1974 - E x h i b i t J $ 18.956.20 $ 42,119-24 18.951.57 -22- �Schedule o f Bonded Indebtedness Issue of Match L i 1969 On March 1 , 1969, t h e West Shore Community C o l l e g e d i s t r i c t issued $750,000.00 of 1969 Community College b u i l d i n g bonds. The bonds are payable from ad valorem t a x e s , l e v i e d w i t h o u t l i m i t a t i o n as t o r a t e o r amount as p r o v i d e d by S e c t i o n 6, A r t i c l e I I , of the C o n s t i t u t i o n o f the State of Michigan. The amounts o f p r i n c i p a l and i n t e r e s t payments are as f o l l o w s : $ 18,355.00 17,605.00 16,855.00 16,105.00 15,355.00 14,455.00 13,630.00 12,835.00 11,775.00 10,675.00 9,575.00 8,475.00 7,075.00 5,675.00 4,262.50 2,850.00 1.425.00 186.982.50 $ $ The bonds are i n $5,000.00 denomination rates as f o l l o w s : Bonds M a t u r i n g 1970 - 1979 1980 1981 - 1982 1983 - 1985 1986 - 1987 1988 - 1989 1990 - 1991 O v e r a l l n e t i n t e r e s t c o s t i s 5.6361 % -23" Interest Payable a $ Payable March 1 , Interest Princ i p a l CD Maturity Year 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 $ 18,355.00 17,605.00 16,855.00 16,105.00 15,355.00 14,455.00 13,630.00 12,835.00 11,775.00 10,675.00 9,575.00 8,475.00 7,075.00 5,675.00 4,262.50 2,850.00 1,425.00 25,000.00 25,000.00 25,000.00 25,000.00 30,000.00 30,000.00 30,000.00 40,000.00 40,000.00 40,000.00 40,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50.000.00 650.000.00 $ 186.982.50 Annual Requirement $ 18,355.00 60,960.00 59,460.00 57,960.00 56,460.00 59,810.00 58,085.00 56,465.00 64,610.00 62,450.00 60,250.00 58,050.00 65,550.00 62,750.00 59,937.50 57,112.50 54,275.00 51.425.00 $1,023,965.00 each w i t h i n t e r e s t a t v a r i o u s i n t e r e s t 6.00 5.50 5.30 5.50 5.60 5.65 5.70 % % % % % % % �Schedule o f Bonded - Indebtedness (continued) psue o f September 1 . 1969 During December, 1969 t h e c o l l e g e d i s t r i c t s o l d $1,500,000.00 o f bonds d e s i g n a t e d "1969 Community C o l l e g e B u i l d i n g Bonds, S e r i e s I I . " The proceeds are f o r t h e urpose o f e r e c t i n g , f u r n i s h i n g and e q u i p p i n g b u i l d i n g s and s i t e purchase and [development c o s t s . The bonds are payable from ad valorem taxes l e v i e d w i t h o u t l i m i t a t i o n as t o rate or amount, as p r o v i d e d i n S e c t i o n 6, A r t i c l e IX o f t h e C o n s t i t u t i o n o f Michigan of 1963. The annual debt r e q u i r e m e n t s are as f o l l o w s : Maturity Year 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 $ $ Pavable March 1 . Interest Princ i p a l $ 40,500.00 38,250,00 36,000.00 33,750.00 31,500.00 29,250.00 27,000.00 24,000.00 21,000.00 18,000.00 15,000.00 12,000.00 9,000.00 6,000.00 3.000.00 344.250.00 The bonds are i n denominations 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100.000.00 $1,350,000.00 Interest Payable Sept 1 , $ 40,500.00 38,250.00 36,000.00 33,750.00 31,500.00 29,250.00 27,000.00 24,000.00 21,000.00 18,000.00 15,000.00 12,000.00 9,000.00 6,000.00 3,000.00 $ 344.250.00 o f $5,000.00 each w i t h i n t e r e s t a t 6%. -24- Annual Requ irements $ 40,500.00 153,750.00 149,250.00 144,750.00 140,250.00 135,750.00 131,250.00 151,000.00 145,000.00 139,000.00 133,000.00 127,000.00 121,000.00 115,000.00 109,000.00 103.000.00 $7.038,500.00 �Restricted Funds -25- �Balance Sheets Exhibit l R e s t r i c t e d Funds West Shore Community C o l l e g e June 30. 1974 Student Loan Fund Endowment Fund Library Fund Scholarship Fund $ $ $ 680.94 $ 17,992.19 2,000.00 650.00 7.700.00 1.330.94 $ 27.692.19 Assets Savings Accounts Investment - At Cost Loans Receivable - C u r r e n t Due from General Fund C e r t i f i c a t e s o f Deposit 1,284.41 339.68 128.00 83.50 500.QO $ 1.495,91 $ 839.68 $ l i a b i l i t i e s and Fund, E q u i t y Due t o General Fund Fund E q u i t y - E x h i b i t M $ 1.495.91 $ 1.495.91 -26" 839.68 $ 839.68 1.330.94 $ 1.330.94 9,808.66 17.883.53 �Statement o f Fund A c t i v i t i e s Exhibit M R e s t r i c t e d Funds West Shore Community C o l l e g e F i s c a l Year Ended June 30. 1974 Student Loan Fund Endowment Fund Library Fund Scholarship Fund $ $ $ 25.00 $ 15,627.25 25.00 . 67.22 559.01 25.00 $ 92.22 $ 16.186.2.6 Revenues Donations, G i f t s and Grants I n t e r e s t Earned on Investments 11.50 11.50 $ Expenditures Scholarships Allowed $ Excess Revenues (Expenditures) $ u.50 Fund E q u i t y - June 30. 1973 $ 1,484.41 $ $ Additions Excess Revenues - See Above $ s> $ $ 10.978.19 25.00 $ 92.2? $ 5.208.07 $ 814.68 $ 1,238.72 $ 12,675.46 11.50 1,495.91 $ 25.00 839.68 $ 92.22 1,330.94 5.208.07 $ 17,883.53 1.495.91 $ 839.68 $ 1.330.94 $ 17.883.53 Deductions Excess E x p e n d i t u r e s Fund Equity - June 30. 1974 ixhibit L -27- �Comments ~ R e s t r i c t e d Funds The Funds are f o r t h e purpose and t o be a d m i n i s t e r e d as f o l l o w s : Student Loan Fund - For t h e purpose o f p r o v i d i n g t u i t i o n o n l y loans t o s t u d e n t s . The Student F i n a n c i a l A i d s Committee, composed o f t h e Deans o f Business S e r v i c e s , Student Personnel and T e c h n i c a l - V o c a t i o n a l , Academic C u r r i c u l a and t h e P r e s i d e n t , w i l l make t h e d e t e r m i n a t i o n o f e l i g i b i l i t y . There are no p r i n c i p a l o r i n t e r e s t restrictions. Endowment Fund - For t h e purpose o f p r o v i d i n g books and fees t o w o r t h w h i l e s t u d e n t s and o t h e r purposes as proposed and s t i p u l a t e d by t h e d o n o r . The fund w i l l be adm i n i s t e r e d by t h e Student F i n a n c i a l Aids Committee. There are no p r i n c i p a l o r interest restrictions presently. L i b r a r y Fund - For t h e purpose o f p r o v i d i n g books and o t h e r l i b r a r y i n s t r u c t i o n a l media as determined by t h e D i r e c t o r o f t h e I n s t r u c t i o n a l Media C e n t e r , w i t h e x e c u t i v e o f f i c e a p p r o v a l . The funds a r e n o t t o be d i s b u r s e d f o r b u i l d i n g s o r b u i l d i n g improvements. S c h o l a r s h i p Fund - For t h e purpose o f p r o v i d i n g t u i t i o n and o t h e r c o s t s o f a complete course o f study o f f e r e d by t h e c o l l e g e . The fund w i l l be a d m i n i s t e r e d by the Student F i n a n c i a l A i d s Committee. There are no p r i n c i p a l o r i n t e r e s t r e s t r i c t i o n s . The investment i s r e p r e s e n t e d by a Pennsylvania Power Company, F i r s t Mortgage Bond, 8% S e r i e s due October 1 , 2001. The bond i s dated October 2 7 , 1972, and i n t e r e s t i s p a i d on A p r i l 1 and October 1 o f each y e a r . The bond i s a d o n a t i o n from the McGhan f a m i l y and i s d e s i g n a t e d as t h e McGhan S c h o l a r s h i p Fund. -28- ��Balance Sheet Exhibit N West Shore Community College Foundation ..June 3Q, 1974 Assets $_ 2,591.14 Cash i n Bank Fund E q u i t y Balance June 30, 1973 - E x h i b i t 0 $ -30- 2.591.14 �Statement o f Fund A v t i v i t i e s West Shore Community College Exhibit 0 Foundation F i s c a l Year Fnded June 3 0 . 1974 Rs.v.snv.e.s Donations $ Expenditures Contracted Services Other 900.00 10.00 Excess Revenues 910.00 $ Fund Balance - June 3 0 , 1973 - June 3 0 , 1974 1,100*00 190.00 2.401.14 Exhibit N -31- $ 2.591,14 �Comments The Board o f Trustees e s t a b l i s h e d the West Shore Community C o l l e g e Foundation for the purposes o f r e c e i v i n g and managing c o n t r i b u t i o n s from p a t r o n s f o r the good of the i n s t i t u t i o n . A l l c o n t r i b u t i o n s r e c e i v e d were f u l l y u n r e s t r i c t e d as t o e a r n i n g s and p r i n c i p a l . -32- �Supplementary -33 Information �gchedule Qf Insurance West Shore Community C o l l e g e June 3 0 . 1974 P o l i c y No. Company AYA 894152 American and Foreign Insurance Company 712101 76701216 Auto-Owners Limits Coverage Comprehensive Business P o l i c y A l l B u i l d i n g s and P e r s o n a l P r o p e r t y Co-Insurance 90% E x t r a Expense T u i t i o n Fees Audio V i s u a l Equipment D e m o l i t i o n - Each B u i l d i n g B o d i l y I n j u r y - Each Person - Each Occurrence - Aggregate P r o p e r t y Damage - Each Occurrence - Aggregate M e d i c a l Payments - Each Person - Each Occurrence Automobile ~ B o d i l y I n j u r y - Each Person - Each Occurrence P r o p e r t y Damage - Each Occurrence U n i n s u r e d M o t o r i s t - Each Person - Each Occurrence Comprehensive C o l l i s i o n ($100.00 D e d u c t i b l e ) Open Stock B u r g l a r y - 60% Co-Insurance Student Services B u i l d i n g Vocational Technological Building Crime Coverage Employee D i s h o n e s t y Loss I n s i d e Premises Loss Outside Premises D e p o s i t o r s Forgery B o i l e r s and Machinery - p e r a c c i d e n t Fine A r t s and J e w e l r y B i n d e r Commercial Umbrella P o l i c y Each Occurrence Retained L i m i t P S 750066 C Workmen's Compensation Royal Globe I n s . Co. 100,000 300,000 50,000 20,000 40,000 ACV ACV 23,000 20,000 50,000 5,000 5,000 5,000 500,000 1,000,000 10,000 10,000 Non-Owner Occupied B u i l d i n g F i r e , Extended Coverage and A l l Risk 2240 W. Sugargrove Road 2000 W. Sugargrove Road 1758 W. Sugargrove Road -34- 1/1/74-77 30,000 220,000 31,740 25,000 300,000 300,000 300,000 50,000 50,000 1,000 10,000 Statutory 727601 T r e a s u r e r ' s Bond 01686558 - Auto-Owners W F 197596 K $ 3,122,500 Term 1/1/74-77 1/1/74-75 1/1/74-75 1/1/74-75 20,000 15,000 15,000 � 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 Business Office Description An account of the resource Audit reports, budget documents Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. 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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 autoshop012.jpg Format The file format, physical medium, or dimensions of the resource Slide https://wsccarchives.org/files/original/c38a776d136bb4a39640d78e29b5d8be.jpg 1ab248f27ce201042d89b178db0cd9d1 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. Original Format The type of object, such as painting, sculpture, paper, photo, and additional data Slides 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/. Identifier An unambiguous reference to the resource within a given context WS3446 Source A related resource from which the described resource is derived Slides Title A name given to the resource autoshop013 Type The nature or genre of the resource Still Image Shop https://wsccarchives.org/files/original/ace2af4c3ba900f03025663453c63435.jpg 1ab248f27ce201042d89b178db0cd9d1 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 autoshop013.jpg Format The file format, physical medium, or dimensions of the resource Slide https://wsccarchives.org/files/original/f98556e7d2935d06276e3c69c7db0800.jpg da0f4c5cfcaf1a14a64d0b45f3207692 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. Physical Dimensions The actual physical size of the original image 600dpi Original Format The type of object, such as painting, sculpture, paper, photo, and additional data CD-ROM 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/. Identifier An unambiguous reference to the resource within a given context WS3871 Source A related resource from which the described resource is derived 3-2007QueenLear Title A name given to the resource Becky Format The file format, physical medium, or dimensions of the resource image/jpeg Type The nature or genre of the resource Still Image Publisher An entity responsible for making the resource available West Shore Community College Subject The topic of the resource Queen Lear Performance March 2007 Performance https://wsccarchives.org/files/original/fc1d0d8ce601dd34569a2348dcf83055.pdf 91c7dfbe871176a0c59f580d365fe0e3 PDF Text Text THE BOARD OF TRUSTEES of the NEWLY ORGANIZED COMMUNITY COLLEGE DISTRICT March 17, 1967 Steps to be Followed; 1. Acceptance o f O f f i c e and A f f i d a v i t o f E l i g i b i l i t y . 2. Oath o f O f f i c e . 3. F i r s t Board o f Trustees Meeting , /* a. To be c a l l e d w i t h i n one month a f t e r t h e i r e l e c t i o n 3 nf/ by the p r e s i d e n t o f the Mason County Intermediate , .i Board o f Education. b. Board e l e c t Chairman, who must be a member o f the ^p board o f t r u s t e e s . A V i c e Chairman may a l s o be ^itY^^ e l e c t e d i f the board d e s i r e s . A s e c r e t a r y and t r e a s u r e r who need not be members. Board Powers, Duties and Procedures 33/ (These are s e t f o r t h i n S e c t i o n 112, Act 4r3?, Regular 73rd L e g i s l a t i v e Session o f 1966.) 1. Compensation Only S e c r e t a r y and Treasurer may r e c e i v e compensation. 2. Board t o e s t a b l i s h i t s bylaws, r u l e s and r e g u l a t i o n s , such a s : Time o f Meetings Order o f Business, e t c . Prime Matters for Consideration 1. Determination o f sources and amount o f operating funds needed. 2. Preparation o f budget before t h i r d Monday i n A p r i l for ^l^AZPA^' the Tax A l l o c a t i o n Board. \ 0 JJ 3. Membership i n Michigan Council o f Community C o l l e g e s . jrA 4. O f f i c e l o c a t i o n and s e c r e t a r i a l a s s i s t a n c e . 5. Need for and method o f obtaining a Vocational Survey 4*/*/ jXP 6. P r o f e s s i o n a l a s s i s t a n c e w i t h the s e l e c t i o n o f a s i t e . JPxA t7. S e l e c t i o n and adoption o f name for D i s t r i c t . 8. A d v i s a b i l i t y o f meeting w i t h Rep,. Cawthorne, Senator Bouwsma and members o f Michigan Department o f Educationduring e a r l y A p r i l . ^^c//^5'^ 9. P r o f e s s i o n a l a s s i s t a n c e w i t h the s e l e c t i o n o f an executive o f f i c e r . ^ — * J * � 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 Board of Trustees Description An account of the resource Board members, policies, procedures, founding 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. 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 BoardofTrusteesMarch17,1967.pdf https://wsccarchives.org/files/original/34a9e55af0a9809ff35f617547b8f9ae.pdf 147c973d6f611816e300309d3ec8f0b9 PDF Text Text College Board Has Hearing On Budget A special meeting called for the purpose of holding a public hearing on the budget and the naming of a bank depository was called to order by Chairman 0. J. DeJonge at 1:30 p.m. in the community room of the State Savings Bank of Scottville. After noting that there were no other persons except the board and college administrators present at this public hearing and that the 1968-69 budget had been approved by the board ai a special meeting held June 24, a motion was made and unanimous'y adopted that the college levy the 1.5 mills as allowed by law and as called for by the budget. On a motion duly made, supported, and approved the budget hearing was declared closed at 1:50 p.m. In other action taken at the meeting, the State Savings Bank of Scottville was named as bank depository for the college for the 1968-69 fiscal year. Bruce Draper abstained from voting; all other members voting affirmatively. The next regular meeting of the board of trustees of West Shore Community College will be held Tuesday, Sept. 3, at 2:30 p.m. in the community room of the State Savings Bank of Scottville. State Okays College Vote In Pentwater Members of the State Advisory Board for Community and Junior Colleges, meeting in Manistee this week, granted the Pentwater School District and the northern tier of school districts in Oceana County permission to hold an election for annexation to the West Shore Community College District. They also ordered an election requested for all of Oceana County Intermediate School District to annex to the Muskegon Community College District to be deferred pending the outcome of the election concerning annexation to the West Shore District. The State Advisory Board heard representatives of both groups from Oceana County, as well as Dr. John Eaton, president of West Shore Community College. � 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. 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 BudgetHearing.PentwaterVote.pdf https://wsccarchives.org/files/original/21aebf835e1981d3733bf987921b20aa.jpg 28f2348454ab7e785c1e4f99de65998d 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (044) Format The file format, physical medium, or dimensions of the resource Slide Description An account of the resource Hans Jensen house at corner of Stiles and Sugar Grove roads. Used as classrooms, office space, and the music department before campus buildings were constructed. Creator An entity primarily responsible for making the resource Viggo Jensen Contributor An entity responsible for making contributions to the resource Viggo Jensen family donation https://wsccarchives.org/files/original/b9fc675cd34de5adb7389614b7900035.jpg d4de5fafe714439459c44a6ff1a74ede 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (050) Format The file format, physical medium, or dimensions of the resource Slide Creator An entity primarily responsible for making the resource Viggo Jensen Description An account of the resource Demolition of Star School, the one-room schoolhouse that stood at the corner of Stiles and Sugar Grove roads. Ca. 1968 Contributor An entity responsible for making contributions to the resource Viggo Jensen family donation https://wsccarchives.org/files/original/e22d6475e2ee889717c2b99d8f697873.jpg ce33b8c6f6120c0304c0a08fc96cf817 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (053) Format The file format, physical medium, or dimensions of the resource Slide Description An account of the resource First surveyor's stake. Spring 1969 Creator An entity primarily responsible for making the resource Viggo Jensen Contributor An entity responsible for making contributions to the resource Viggo Jensen family donation https://wsccarchives.org/files/original/bc5f950059eba7fdeb9798adf30b349a.jpg 973f63904b6eb2eb8ac2c6a716670830 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (063) Format The file format, physical medium, or dimensions of the resource Slide Description An account of the resource Unloading portables Creator An entity primarily responsible for making the resource SV Jensen https://wsccarchives.org/files/original/ab436a1673c3c69f0b4aeb30978fa6a0.jpg 328590c633238ebcbb076b250c31493f 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (073) Format The file format, physical medium, or dimensions of the resource Slide Description An account of the resource Beginning of basement https://wsccarchives.org/files/original/68dd285ae6903cfdd50bdedfa77115aa.jpg 017f69594cda2d547e1a734ea2ab6656 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (076) Format The file format, physical medium, or dimensions of the resource Slide Creator An entity primarily responsible for making the resource Viggo Jensen Description An account of the resource Student Services Building construction, 1969 Contributor An entity responsible for making contributions to the resource Viggo Jensen family donation https://wsccarchives.org/files/original/6ae06660676e1bc93c7f4463aa531c5f.jpg 7638ed110b96820d3698eda4994c05d7 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (082) Format The file format, physical medium, or dimensions of the resource Slide Description An account of the resource Snack bar plumbing https://wsccarchives.org/files/original/eed7f22d1605dac64e6039808d5e34ef.jpg 15a64accbf9ba2a916fc58bb81e35abf 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (086) Format The file format, physical medium, or dimensions of the resource Slide Creator An entity primarily responsible for making the resource SV Jensen https://wsccarchives.org/files/original/0fc268d6a55ebd02113b87275ec1f67d.jpg 113e84a895a55bc25d12ca45763c593d 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (092) Format The file format, physical medium, or dimensions of the resource Slide Creator An entity primarily responsible for making the resource SV Jensen https://wsccarchives.org/files/original/ad6a5c94337bf5d0e89809d75eb60686.jpg 4d634c7ac8a9164ee0cb5a11fa2d00a9 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (098) Format The file format, physical medium, or dimensions of the resource Slide https://wsccarchives.org/files/original/a668471a17d0616d07a59a0031e68f7e.jpg 20ea26ac75b763613ba1686e722f479d 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (099) Format The file format, physical medium, or dimensions of the resource Slide https://wsccarchives.org/files/original/5496171f63aad2c7bb35e477f6e67ca7.jpg d93fca7f9989463a2efc239438eef02a 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 Media Description An account of the resource Photos, slides, negatives, audio clips, and other media. Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Buildings (100) Format The file format, physical medium, or dimensions of the resource Slide