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Northeast Texas Council on Alcohol and Drug Abuse, Inc. Notes to Financial Statements For the Year Ended August 3 I, 2002 NOTE 2 - SUMMARY OF SIGNII~IC~ ACCOUNTING POLICIES (CONTINUED) G. (3rant~ ~ncl (2nntract~ Support received under grants and contracts are temporarily restricted support if they are received with donor stipulations that limit the use of the donated assets. Support that is restricted by the donor is reported as an increase in unrestricted net assets if the restrictions expire in the reporting period in which the support is recognized. All other donor-restricted support is reported as an increase in temporarily or permanently restricted net assets depending on the nature of the resection. When donor restrictions expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as nets assets released from restriction. The mount recognized is either exact cost or unit cost, depending on the terms of the contract. Grant revenues recogrfized but not yet received are reported as grant receivable. H. Public gnppprt ~nd Revenue - Donated gerv~ce~ NETCADA's support and revenues, which are recognized when earned, are primarily from six sources: grants, contracts, client fees, interest, donations, and other. Certain entities contribute substantial mounts of materials and services toward the fulfillment of projects initiated by NETCADA. To the extent that the contributions of materials and services are made under the control of NETCADA, are objectively measurable, and represent program or support e~penditures which would otherwise by incurred by NETCADA personnel, they are reflected in both publ/c support and program expenditures in the accompanying financial statements. The Council received donated services from volunteers. The estimated value of these donated services during the year ended August 31, 2002 amounted to approximately $27,514. NETCADA allocates its expenses on a functional basis among its various programs and support services. Expenses that can be identified with a specific program are allocated directly according to their natural expenditure classification. Other expenses .that are common to several functions are allocat.ed based on management's estimates. ; NETCADA's principal programs comprise: OSAR - Outreach, Screening, Assessment, and Ret'erral of clients for appropriate treatment and placement. Tobacco - Program to increase awareness of the dangers of tobacco usage. 12'