The fonds consists of two separate streams of documentation. The first consists of documents, photographs, and artifacts pertaining to the operations of a succession of sawmills and wood manufacturing plants founded by Stanley Merriam Simpson) and assumed by his son, Horace B. Simpson in the Okanagan area.
The second stream consists of the materials generated by Sharron J. Simpson, a Kelowna author, publisher, and activist. Sharron J. Simpson's records within this aggregation are primarily in relation to legal proceedings against the City of Kelowna in pursuit of the maintenance of the Simpson Covenant, which limits use of waterfront land on a former mill site sold by S.M. Simpson to the City under restrictive terms of sale in 1946. In the 2000s, the City sought to dissolve the Covenant; Sharron J. Simpson founded a society to challenge this initiative.
In total fonds consists of approximately 2,642 photographs, in various forms, including some duplicates. Records provide documentation of legal proceedings, finances, substantial mill operations, safety initiatives, administration, civic engagement, publicity, and labour relations relating to mill business, general family research, and writing samples. Artifacts include exemplars of production and souvenir materials.