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        <FormAndLineReferenceDesc>Part IV, Section A, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Children's Assessment Center (CAC) is a component unit of Harris County, Texas, and the CAC Foundation supports Harris County's Children's Assessment Center. Harris County, Texas is a governmental unit and is an exempt organization under 26 U.S. Code 115. The Harris County Children's Assessment Center is responsible for facilitating the investigation and promoting the healing of Harris County's child sexual abuse victims and their families.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section D, Line 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>Harris County may appoint up to two board members to the CACF Board of Directors as Beneficiary Directors. Currently, one Beneficiary Director is a member of the Finance Committee and is the Treasurer of the Board. The Finance Committee reviews the budgeting and cash flows of CACF and is reponsible for CACF's investment policy.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section E, Line 1c:</FormAndLineReferenceDesc>
        <ExplanationTxt>The focus of CACF per the Articles of Incorporation is the provision of a facility to house the operations undertaken by the Beneficiary (Harris County Children's Assessment Center). CACF provides the facility for Harris County Children's Assessment Center and has completed a $33 million renovation and expansion to continue to provide a quality environment for Harris County's child sexual abuse cases. Harris County agrees that, in the absence of CACF, they would be responsible for providing the facility. In addition, CACF raises funds to expand Harris County's program for victims of child sexual abuse when necessary.</ExplanationTxt>
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      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
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          <BusinessNameLine1Txt>Children at Risk</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>2900 Weslayan Ste 400</AddressLine1Txt>
          <CityNm>Houston</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77027</ZIPCd>
        </USAddress>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>CACF occasionally makes grants to other 501(c)(3) organizations that promote the health and welfare of the Greater Houston community.</ExplanationTxt>
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        <PersonNm>Kerry McCracken</PersonNm>
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        <PersonNm>Robert Sanchez</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation packages for Officers are subject to review and approval of the Harris County Compensation Division to maintain standards of compensation that are reasonable and in line with market conditions. The Compensation Division determines the Officers' salaries based upon salary surveys.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Christopher DeClaire and Paul Bragg have a business relationship.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Harris County, the supported organization, has the ability to appoint up to two Directors to the CAC Foundation Board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Finance Committee of the CAC Foundation reviews the tax return, which is then provided to the full Board prior to filing with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>On an annual basis, the CAC Foundation Board reviews transactions to determine all related party transactions. If a Board Member has an interest in a proposed transaction with the Foundation, he or she must make full disclosure of such interest before any discussion or negotiation of such transaction. Such disclosures are recorded in the minutes of the Board meeting. Any Board Member with a potential conflict of interest is excused prior to final discussion of or vote in connection with the matter.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Most CAC employees, including the management team, are employees of Harris County. CAC Foundation's policy is that no Board Member nor any Executive Director of the CAC Foundation shall receive compensation from the CAC Foundation. On occasion, the CAC Foundation hires employees for staff and administrative functions. To determine a fair market value for these positions, thereby ensuring no excess benefit transactions occur, the CAC Foundation looks to similar positions within Harris County's Children's Assessment Center. To the extent that changes are contemplated to the above policy, a thorough compensation policy will be developed in advance of remuneration.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The CAC Foundation makes its governing documents, conflict of interest policy and financial statements available to the public upon request.</ExplanationTxt>
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          <CityNm>Houston</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
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