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      <FactsAndCircumstancesTestTxt>Current Year Facts and Circumstances: FACTS &amp; CIRCUMSTANCES TESTCullinan Park Conservancy submits that throughout its existence to date and in the future, it qualifies as a public charity under Internal Revenue Code 509(a)(1) by satisfying the requirements of Regulations 1.170A-9(e)(3) as follows:(i). Ten Percent Test: Cullinan Park Conservancy has historically and normally can be expected in the future to receive over 10% of its total support from the general public. During 2015, the Conservancy finalized an agreement with the City of Sugar Land, Texas for park improvements. The Conservancy continues the fundraising campaign to support the Park improvements. (ii). Attraction of Public Support: The Cullinan Park Conservancy was formed as a non-profit corporation in 2010, as a project of the Houston Parks Board, a 509(a)(1) public charity. The Conservancy seeks to enhance and protect the natural beauty of Joseph S. and Lucie H. Cullinan Park at Oyster Creek, a 750-acre park on the southwestern outskirts of Houston, located to the west of Addicks-Howell Road, to the north of US 90, in Sugar Land, Texas. Joseph S. and Lucie H. Cullinan Park It is well known as a place to enjoy birding, fishing, hiking, picnicking, and other outdoor activities in the midst of a rapidly urbanizing area. The Park is operated under an Interlocal Agreement between the City of Houston and the City of Sugar Land. Sugar Land has responsibilities for operating and maintaining the park. The Conservancy supports the Citys efforts with private resources.(iii). Percentage of Financial Support: The Cullinan Park Conservancy received approximately 15% of its total support from public sources in its first five years and can reasonably expect for that ratio to rise to above 20% in the next two years. (iv). Sources of Support: The Cullinan Park Conservancy receives its support from a representative number of foundations and individuals, rather than receiving almost all of its support from the members of a single family or small group of individuals. (v) Representative Governing Body: Cullinan Park Conservancys governing body is composed of 9 civic and business leaders and an advisory board of 14 persons with relevant experience. (vi). Availability of Facilities or Services and Public Participation: Cullinan Park Conservancy is focused on enhancement of the Cullinan Park as a place of beauty and peacefulness in the city that will be open free of charge to the public. CONCLUSION: Cullinan Park Conservancy believes it qualifies as a publicly supported charity described in IRC 509(a)(1) pursuant to the facts and circumstances test found in Treasury Regulation 1.170A-9(e)(3). Cullinan Park Conservancy has and will receive well in excess of ten percent (10%) of its total support from qualifying public sources. The organizations efforts will enhance Cullinan Park as a natural park for the enjoyment and recreation of Fort Bend and Harris County residents. Cullinan Park Conservancy is governed by a public board and possesses all the characteristics that describe organizations that meet this test. ===============================================================</FactsAndCircumstancesTestTxt>
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          <AddressLine1Txt>2700 Town Center Blvd</AddressLine1Txt>
          <CityNm>Sugar Land</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
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        <PurposeOfGrantTxt>Park improvements</PurposeOfGrantTxt>
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        <ExplanationTxt>Cullinan Park Conservancy (CPC) contributes funds pursuant to a 30 year Interlocal agreement with the City of Houston and the City of Sugar Land to fund on-going improvements at Cullinan Park. CPC monitors the use of the funds by meeting regularly with the City of Sugar Land and contractors for updates on the improvements. Starting in 2017, CPC will request an accounting of funds spent at the end of each CPC fiscal year. (No CPC funds were expended prior to 2017).</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Form is reviewed by the Treasurer and presented to the governing body prior to filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>Each director annually signs a statement which affirms that he/she has received a copy of the conflict of Interest policy; has read and understands the policy; has agreed to comply with the policy; and understands that the Organization, in order to maintain its federal tax exemption, must engage primarily in activities which accomplish one of its tax-exempt purposes. As a part of the Annual Compliance Agreement, and at any time during the year when circumstances change, each director of the Organization shall disclose any relationship, position or circumstance which could contribute to a conflict of interest, or appearance of a conflict, so that the best interests of the Organization are not compromised.</ExplanationTxt>
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