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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>PART X LINE 2:THE TAX EFFECT FROM AN UNCERTAIN TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED UPON THE TECHNICAL MERITS OF THE POSITION. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELYHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ASSOCIATION APPLIED THE ACCOUNTING STANDARD TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN AND THERE WAS NO MATERIAL EFFECT ON THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>No review was or will be conducted.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>No documents available to the public.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART 1, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION IS AN INDEPENDENT, THIRD PARTY, ANSI APPROVED STANDARD SETTING ORGANIZATION WHOSE CERTIFICATION AND TESTING PROGRAM ENSURES CONSUMERS HAVE ACCESS TO HIGH QUALITY AUTOMOTIVE REPLACEMENT PARTS AND SERVICES BY IDENTIFYING SUSTAINABLE OPTIONS AT COMPETITIVE PRICES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CERTIFIED AUTO PARTS ASSOCIATION (CAPA) IS AN INDEPENDENT, NON-PROFIT, THIRD PARTY CERTIFICATION ORGANIZATION FOR AUTOMOTIVE CRASH PARTS WHOSE SOLE PURPOSE IS TO ENSURE THAT BOTH CONSUMERS AND THE INDUSTRY HAVE THE MEANS TO IDENTIFY HIGH QUALITY PARTS THROUGH OUR CERTIFICATION AND TESTING PROGRAM. CAPA OPERATES AS AN ANSI APPROVED STANDARDS DEVELOPER FOR AUTOMOTIVE CRASH PARTS. CAPA HAS A COMPREHENSIVE TESTING AND COMPLIANCE PROGRAM WHICH PARTS MUST MEET. ONCE PARTS SUCCESSFULLY ACHIEVE CAPA CERTIFICATION THEY RECEIVE A CAPA QUALITY SEAL WHICH IS A TWO -PART TAMPER PROOF SEAL, WITH EACH PART CONTAINING AN INDIVIDUAL SERIAL NUMBER FOR TRACKING PURPOSES. ONLY PARTS WITH THE CAPA QUALITY SEAL CAN BE CONSIDERED CAPA CERTIFIED PARTS. CAPA OPERATES AS A PUBLIC SERVICE WITH A FULLY TRANSPARENT SET OF STANDARDS, TOLERANCES AND PROCEDURES. CAPA'S VISION IS TO BE THE MOST TRUSTED INDUSTRY STANDARD FOR QUALITY AUTOMOTIVE REPLACEMENT PARTS THAT PROTECT CONSUMERS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G, OTHER FEES:</FormAndLineReferenceDesc>
        <ExplanationTxt>TESTING AND CERTIFICATION SERVICES 14,150,141TOTAL OTHER FEES ON FORM 990, PART IX, LINE 11G, COL A 14,150,141</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION'S BOARD OF DIRECTORS HAS ENGAGED INTERTEK TESTING SERVICES TO PERFORM ASSOCIATION MANAGEMENT SERVICES ON BEHALF OF THE ORGANIZATION. SUCH DUTIES INCLUDE, BUT ARE NOT LIMITED TO BUDGETING, PROGRAM MANAGEMENT, VALIDATOR OVERSIGHT AND MANAGEMENT, MARKETING, PUBLIC AFFAIRS AND OTHER DUTIES AS NECESSARY FOR THE CONTINUED OPERATION, STAFFING AND GROWTH OF THE ASSOCIATION. SUCH DUTIES ARE PERFORMED UNDER THE SUPERVISION OF THE ASSOCIATION'S BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CERTIFIED AUTOMOTIVE PARTS ASSOCIATION HAS MEMBERS WHO, IN ACCORDANCE WITH THE ASSOCIATION'S BY-LAW'S, HAVE THE POWER TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CERTIFIED AUTOMOTIVE PARTS ASSOCIATION'S FORM 990 WAS PREPARED ON BEHALF OF THE ASSOCIATION BY BAUER AND SCOTT CPAS LLP, GAITHERSBURG, MARYLAND. THE ASSOCIATION'S CHAIRMAN, CLARK PLUCINSKI, PROVIDED INPUT AND EXPLANATION TO THE PREPARERS REGARDING VARIOUS INFORMATION REQUESTED ON THE FORM. IN ADDITION, THE CHAIRMAN REVIEWED THE PROPOSED ANSWERS TO ALL LINES AND QUESTIONS ON THE PREPARED FORM PRIOR TO THE FILING OF FORM 990 WITH THE IRS. THE DRAFT FORM 990 IS ALSO REVIEWED BY THE ASSOCIATION'S OUTSIDE LEGAL COUNSEL PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY ANNUALLY REQUESTING ALL BOARD MEMBERS TO SIGN AN AFFIRMATION STATEMENT. THIS STATEMENT AFFIRMS THAT THE INDIVIDUAL HAS RECEIVED A COPY OF THE ASSOCIATION'S CURRENT CONFLICT OF INTEREST POLICY, THAT THE INDIVIDUAL HAS READ AND UNDERSTANDS SUCH POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, BY APPOINTMENT, AT ITS OFFICES DURING NORMAL BUSINESS HOURS.</ExplanationTxt>
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