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EXCHANGE CLUB CENTER FOR THE PREVENTION OF <br /> CHILD ABUSE OF THE TREASURE COAST, INC . <br /> NOTES TO FINANCIAL STATEMENTS (Continued) <br /> September 30, 2002 <br /> Note 9 - Temporarily Restricted Net Assets <br /> Net assets were released from donor or grant restrictions by incurring expenses satisfying the <br /> restricted purpose by donors or grantees as follows : <br /> Purpose restrictions <br /> Family counseling volunteer program $ 4072303 <br /> Auxiliary service 822547 <br /> Community education and awareness 80,626 <br /> General and administrative 92, 020 <br /> Total $ 662 .496 <br /> Note 10 - In-Kind Donations <br /> The estimated fair market value of the in-kind donation for rental expenses included in the <br /> financial statements for the year ended September 30 , 2002, is $9, 000 . <br /> Note 11 - Unrestricted Net Assets <br /> At year end unrestricted net assets were as follows : <br /> Unrestricted $7349643 <br /> Board designated 240, 000 <br /> Total unrestricted net assets $ 974, 643 <br /> Note 12 - Contributions Held for Others <br /> During the year, the organization acted as the fiscal agent for a $ 14, 596 local grant. The <br /> organization did not have any variance power over this grant. Because of the lack of <br /> variance power, this grant is not recognized in the statement of activity as required by <br /> SFAC No . 136 Transfers of Assets to a Not for-Profit Organization or Charitable <br /> Trust that Raises or Holds Contributions for Others. <br /> - 15 - <br />