Programs to reduce alcohol, tobacco, and other drug (ATOD) use among in-school youth rely on services and contributions from local law enforcement agencies, public health agencies, community-based organizations, volunteers, and parents, who are often overlooked by researchers and policymakers. This paper examines the efforts of these contributing stakeholders from a programmatic and economic perspective, conducting a cost analysis of California's Drug, Alcohol, and Tobacco Education (DATE) programs. Levin's (1982) ingredients method of costing educational interventions was used to analyze the actual cost of DATE in 115 California school districts. Data were obtained from a mailed survey of DATE coordinators at 120 school districts receiving DATE funds and followup telephone interviews. Findings indicate that to fund their DATE programs, school districts relied on other resources almost as much as the state stakeholders. In general, state funds were used to buy curriculum and materials and to hire and train staff. Funding from other sources filled in the missing pieces. This paper suggests a methodology for evaluating efforts often overlooked in program evaluation. Because districts were asked to identify ingredients of their program, as well as who paid for or donated resources, it was possible to report what resources were spent on which ingredients as well as who contributed the resources. A conclusion is that school-community cooperation is essential for successful treatment and cost effectiveness. Four figures and the program cost worksheet are included. (LMI)