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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 6 EXPLANATION - CAPAPGPC IS A MEMBERSHIP ORGANIZATION FOR PUBLIC ADMINISTRATORS, PUBLIC GUARDIANS, AND PUBLIC CONSERVATORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 7A EXPLANATION - GOVERNING BOARD IS ELECTED AT THE ORGANIZATION'S ANNUAL MEMBERSHIP CONFERENCE AT A BUSINESS MEETING HELD THE FIRST DAY OF SAID CONFERENCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 7B EXPLANATION - GOVERNANCE DECISIONS SUBJECT TO MEMBERSHIP APPROVAL INCLUDE ANY CHANGES TO THE BYLAWS AND ANY CHANGES TO THE FEE STRUCTURE RELATED TO COUNTY FEES OR MEMBER DUES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 11B EXPLANATION - FORM 990 TAX FILINGS ARE REVIEWED FIRST BY THE ORGANIZATION'S EXECUTIVE DIRECTOR. ADJUSTMENTS/CORRECTIONS ARE MADE, AS NEEDED, TO ENSURE ACCURACY BEFORE PRESENTED TO THE TREASURER AND CHAIR OF THE FINANCE COMMITTEE. ONCE THIS REVIEW IS COMPLETED, THE RETURN IS SIGNED BY AN OFFICER.</ExplanationTxt>
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        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
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