The Hawaiian gazette., 1915-08-13
Overhead Expense Cannot Be Set
Up Against Results That
" . Are Gained
REPORT TO SUPERVISORS
SHOWS SYSTEM EMPLOYED
Activities Of ThirB-seVen SoCie-
ties Composing Central Or
ganization Given In Detail

It's not the percentage of expendi,
ture used up in overhead expenses that
counts always, but the amount Of
work accomplished through that expcn-
diture. Such is the contention Of
Messrs. ]. r. Gait, w. A. Bowen and
w. F. Frear, made in q letter to the
board of supervisors, the three signing
as members of a committee appointed
by the Associated Charities, the rea
son for the committee being fully ex.
planned in the letter, addressed to mayor
and supervisors, and read at last nights
X meeting of tho board, which says: :
"Sirs:-At recent meeting Of the
Associated Charities of Hawaii, the
undersigned were appointed commit.
tee to prepare a report, which is sub
mitted herewith, of the activities Of
the organization for the first half OF
the current year for presentation to
you. At the same meeting there was
discussed a question of interest not
only to this organization but to you
and all other contributors 10 its work,
namely, whether its overhead charges
. are excessive. The result was a con-
sensus Of opinion that such is not the
case. .. g.
The accompanying report shows, 1t
is true for the half year in question
there was expended directly in actual
Gosh relief only $l9l736 while the so
called overhead charges, including
both salaries and expenses, amounted
to $30l062. If the BALD statement
could he made truthfulIv that it cost
$30l0.62 to dole out $l9l736, the as
sOciatiOn would indeed merit the crit1-
cism of excessive overhead charges.
MANY Cases Investigated
THAT is far from the fact, however.
In the first place, even If material re-
lief alone be considered, it will be
found that some $4,000 or so should be
added for the relief furnished by
thirty -seven other organizations to 742
persons investigated and reported on
by this organization. That brings the
overhead charges down 10 1877 per
cent OF tho entire expenditures or less
than the percentages of similar charges
in the large banks trust companies and
SUGAR agencies in this city; for their
percentages run from about 40 to 81
P"r cent so far as figures have been
obtained.
1.-THE dispensing Of cash relief, how
ever, is only one and that not the
VI inc IuHCLlODS OF
this organization. It's more valuable
services lie in other directions. In
deed, one of its objects and one of the
Qualifications for its existence is the
avoidance of a vast amount of fnan-
cial relief that would otherwise be Civ
on indscriminately and often with
cv"R harmful reshts. This is accom-
PIishcd by, careful investigation of
each ease in order to ascertain whether
help is really required and, if so, in
what form the help may best he given,
for the purpose of preventing imposi-
ton and of enabling the dependent TO
h"rOme Independent and not become a
subject for perpetual charity
Charitable Clearing House
- Further, this organization invpstI-
gates not alone for itself but also for
numerous other organizations as well.
II is an Associated Charities, sort
of clearing house for all charitable or
CARNATIONS which may desire to avail
themselves Of its aid or to cOOperat"
with it or through it with other or
CARNATIONS. It's aim is to put the
larG" matter of charity with all of its
rami ficatiOns on a scientific and bust
n"ssiike basis on permanent lines. To
do this. each case mnst be considered
with care and intelligence, investiga-
tinn must be made, Information must
be collected and preserved, records
must be made, and close touch must he
kept with all allied organizations. This
requires trained workers and some
money, hut, as the report shows, only
about $4,000 was expended for salaries
ard "Xpenses of all kinds for the past
half year.
'lt is easy to present financial sta
tiStics. II is practically impossible anil
would he unwise and a violation OF
confidence TO publish the story of what
has been done for unfortunate human
itv in countless other ways. Often, to
give man dollar may mean only
q debaWch, while 10 secure him employ
ment, for instance, may mean usefur
citizen. The latter. however, appears
in the financial statistics only as so
called overhead charge. 1t may mean
valuable personal service as distin.
g,risheh from useless or harmful pc
cuniary donation The report shows,
nevertheless, wide range of aetiV-
tiles among all natiOnalities aud in Gu
operation with numerous other Organi-
z~tiOns resulting in appropriate assist,
Il 80 Of many kinds
The statistical statement accompany.
ing the letter shows that the receipts
o. the assOciation for the first six
r7nths Of the year have been $40, 1880.
-, of which $l23.2S was balance ON
h'n on December 81. OF this amount
T." greater part came from subscrip-
TONS. amounting to $792O.l6. The city
contributed $400, work carried on re
II ned gross of $26S.s5 and interest
o" trust funds brought in 1896.
ONCE expenses required $30lO.G2, the
itm covering salaries, rent, telephone,
li.'"t, stationery, hostage and such,
" ,iIe a especial fund.- debt 10 Miss
i rUru calleI for s57S.53. There IL in
t r bank on open account $228O. 10 aud
on certificate of deposit $4,000. The