text: The Foundation has evaluated the financial statement impact of positions taken or expected to be 
  taken in its tax returns. The Foundation is subject to income taxes on any net income that is derived 
  from a trade or business, regularly carried on, and not in furtherance of the purposes for which it was 
  granted exemption. Net income from any unrelated trade or business, in the opinion of management, is 
  not material to the consolidated financial statements taken as a whole. 
  
  ***(d) Financial Statement Presentation***
  
  Net assets, support and revenue, expenses, gains, and losses are classified based on the existence or 
  absence of donor-imposed restrictions in accordance with Accounting Standards Codification 
  (ASC) Topic 958,*Not-for-Profit Entities*. 
  
  Net assets without donor restrictions represent unrestricted resources available to support operations 
  and also include previously temporarily restricted resources, which have become available for use by 
  the Foundation in accordance with the intentions of donors. 
  
  Net assets with donor restrictions represent contributions that are limited in use by the Foundation in 
  accordance with donor-imposed stipulations. The stipulations may expire with time or may be satisfied 
  and removed by the actions of the Foundation according to the terms of the contribution by the donor. 