The National Red Cross Reports a Balance of $100 Million

The National Red Cross reports a balance of $100 million in net assets with donor restrictions on its statement of financial position, labeled "Disaster Services." What is the interpretation of this amount?

A) Donors contributed $100 million for disaster services in the current fiscal year.
B) The Red Cross spent $100 million for disaster services in the current fiscal year.
C) Of total contributions collected for disaster services, $100 million has not yet been spent as of the fiscal year-end.
D) The Board of Directors has $100 million in resources set aside for disaster services as of the fiscal year-end.