Civic Intelligence

Panama Country Club

EIN 59-0604728 • 501(c)7 • Lynn Haven, FL

Profile

To provide a golf and social club for members and their guests.

100 Country Club DrLynn Haven, FL 32444

panamacountryclub.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

0.99x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.46x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

49th percentile

5.2%

Higher net margin than 49% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

67th percentile

6.3%

Faster asset growth than 67% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$1,653,473

Up $97,997 (+6.3%) from 2024

Liabilities

Down

$1,642,593

Down $81,117 (-4.7%) from 2024

Net Assets

Up

$10,880

Up $179,114 (+106%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin49th percentile

Revenue

Up

$3,603,192

Up $351,159 (+11%) from 2024

Expenses

Up

$3,414,283

Up $297,814 (+9.6%) from 2024

Net Income

Up

$188,909

Up $53,345 (+39%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0MAssets 2010: $1,951,768Liabilities 2010: $1,632,001Net Assets 2010: $319,7672010Assets 2011: $2,024,068Liabilities 2011: $1,774,230Net Assets 2011: $249,8382011Assets 2012: $1,895,540Liabilities 2012: $1,754,717Net Assets 2012: $140,8232012Assets 2013: $1,778,658Liabilities 2013: $1,647,411Net Assets 2013: $131,2472013Assets 2014: $1,720,806Liabilities 2014: $1,582,920Net Assets 2014: $137,8862014Assets 2015: $1,607,353Liabilities 2015: $1,472,608Net Assets 2015: $134,7452015Assets 2016: $1,871,493Liabilities 2016: $1,793,868Net Assets 2016: $77,6252016Assets 2017: $1,741,461Liabilities 2017: $1,702,331Net Assets 2017: $39,1302017Assets 2018: $1,811,998Liabilities 2018: $2,108,855Net Assets 2018: -$296,8572018Assets 2019: $1,940,334Liabilities 2019: $2,652,966Net Assets 2019: -$712,6322019Assets 2020: $3,090,473Liabilities 2020: $3,782,415Net Assets 2020: -$691,9422020Assets 2021: $3,239,517Liabilities 2021: $3,711,235Net Assets 2021: -$471,7182021Assets 2022: $1,477,464Liabilities 2022: $1,971,226Net Assets 2022: -$493,7622022Assets 2023: $1,595,527Liabilities 2023: $1,961,089Net Assets 2023: -$365,5622023Assets 2024: $1,555,476Liabilities 2024: $1,723,710Net Assets 2024: -$168,2342024Assets 2025: $1,653,473Liabilities 2025: $1,642,593Net Assets 2025: $10,8802025

Highlighted filing

2025

Assets$1,653,473
Liabilities$1,642,593
Net Assets$10,880
Open 2025 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,893,042Expenses 2010: $1,959,341Net Income 2010: -$66,2992010Expenses 2011: $1,975,6042011Expenses 2012: $2,008,5002012Revenue 2013: $1,803,372Expenses 2013: $1,788,448Net Income 2013: $14,9242013Revenue 2014: $1,954,782Expenses 2014: $1,947,643Net Income 2014: $7,1392014Revenue 2015: $2,111,124Expenses 2015: $2,108,265Net Income 2015: $2,8592015Revenue 2016: $1,997,851Expenses 2016: $2,051,971Net Income 2016: -$54,1202016Revenue 2017: $1,790,338Expenses 2017: $2,067,608Net Income 2017: -$277,2702017Revenue 2018: $1,607,148Expenses 2018: $1,871,735Net Income 2018: -$264,5872018Revenue 2019: $582,877Expenses 2019: $967,518Net Income 2019: -$384,6412019Revenue 2020: $1,539,428Expenses 2020: $1,514,737Net Income 2020: $24,6912020Revenue 2021: $2,059,223Expenses 2021: $1,879,086Net Income 2021: $180,1372021Revenue 2022: $2,673,176Expenses 2022: $2,640,745Net Income 2022: $32,4312022Revenue 2023: $2,873,924Expenses 2023: $2,757,117Net Income 2023: $116,8072023Revenue 2024: $3,252,033Expenses 2024: $3,116,469Net Income 2024: $135,5642024Revenue 2025: $3,603,192Expenses 2025: $3,414,283Net Income 2025: $188,9092025

Highlighted filing

2025

Revenue$3,603,192
Expenses$3,414,283
Net Income$188,909
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,653,473
Liabilities
$1,642,593
Net assets
$10,880
Revenue
$3,603,192
Expenses
$3,414,283
Net income
$188,909
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.65$1.64$0.01$3.60$3.41$0.19
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$1.72$0.17$3.25$3.12$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$1.96$0.37$2.87$2.76$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$1.97$0.49$2.67$2.64$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$3.71$0.47$2.06$1.88$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$3.78$0.69$1.54$1.51$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$2.65$0.71$0.58$0.97$0.38
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$2.11$0.30$1.61$1.87$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$1.70$0.04$1.79$2.07$0.28
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$1.79$0.08$2.00$2.05$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$1.47$0.13$2.11$2.11$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.72$1.58$0.14$1.95$1.95$0.01
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$1.65$0.13$1.80$1.79$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$1.75$0.14$2.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$1.77$0.25$1.98
2010Summary only. Only limited summary data is available for this year.$1.95$1.63$0.32$1.89$1.96$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 1, 2026
Return Version
2025v4.0
Gross Receipts
$3,603,192
Mission and Program Overview

Mission

To provide a golf and social club for members and their guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$836,561$768,551▼ $68,010
Cap Stk Tr Prin Current Funds$545,341$657,231▲ $111,890
Savings and Temporary Cash Investments$298,712$319,366▲ $20,654
Accounts Receivable$309,651$315,654▲ $6,003
Pd in Cap Srpls Land Bldg Eqp Fund$175,844$189,724▲ $13,880
Cash and Non-Interest-Bearing Accounts$44,227$151,287▲ $107,060
Inventories for Sale or Use$58,612$88,263▲ $29,651
Prepaid Expenses and Deferred Charges$7,713$10,352▲ $2,639
Rtn Earn Endowment Incm Other Fnds$-889,419$-836,075▲ $53,344
Total Assets$1,555,476$1,653,473▲ $97,997
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,560,000$1,400,000▼ $160,000
Accounts Payable and Accrued Expenses$78,150$139,001▲ $60,851
Other Liabilities$85,560$103,592▲ $18,032
Total Liabilities$1,723,710$1,642,593▼ $81,117
Net Assets / Fund Balance
Total Net Assets Fund Balance$-168,234$10,880▲ $179,114
Total Liabilities and Net Assets / Fund Balance$1,555,476$1,653,473▲ $97,997

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$684,549$1,983,862$2,668,411
Land$84,002-$84,002
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Jay HancockPresident
Larry ArnoldBoard Direct
Tim BrockBoard Direct
Andrew RowellBoard Member
Wayne LindseyBoard Member
Tony PetittiSecretary
Joey GinnTreasurer
Sid TaylorVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,597,951
Investment Income
$5,241
Other Revenue
$0
Change in Net Assets
$188,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,092,052
Salaries, Compensation, and Employee Benefits$1,322,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$1,713,584
Other Salaries and Wages---$1,189,013
Depreciation Depletion---$278,962
Payroll Taxes---$113,194
Interest---$99,506
Other Employee Benefits---$20,024
Total Functional Expenses$0$0$0$3,414,283
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capitalized Lease Obligations$103,592
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization is a nonprofit organization with members who have the right to participate in the governance of the organization.”

Form 990, Page 6, Part VI, Line 7A

“The organization has members who may elect one of more members of the governing body.”

Form 990, Page 6, Part VI, Line 7B

“The bylaws of the organization require that certain decisions of the governing body be approved by a majority of the members.”

Form 990, Page 6, Part VI, Line 11B

“The tax return is provided to available members of the governing board prior to being filed.”

Form 990, Page 6, Part VI, Line 19

“Copies of all documents are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Panama Country Club
EIN
59-0604728
Phone
8502653055
Address
100 COUNTRY CLUB DR, LYNN HAVEN, FL 32444

Signing Officer

Name
Jay Hancock
Title
President
Signed
2026-03-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Hancock
Formed
1949
Legal Domicile
Fl
Voting Board Members
172
Independent Board Members
172
Employees
68

Preparer

Firm
Tipton Marler Garner & Chastain
Address
P O BOX 1100, PANAMA CITY, FL 32402-1100
Preparer
D Mark Gusmus CPA
Phone
8507699491
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Officers and directors are unpaid volunteers.”

Form 990, Page 2, Part III, Line 4D

“Accomplished the operation & maintenance of a restaurant, lounge and golf course for its members.”

Form 990, Part IX, Line 11G

“Golf shop expenses 267,300 0 0 golf course maintenance expen 520,499 0 0 food & beverage supplies 375,130 0 0 administrative expenses 550,655 0 0 total 1,713,584 0 0”

Form 990, Part XI, Line 9

“Decrease in equity -9,795”

Raw XML Appendix319 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt078150
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0139001
IRS990/AccountsReceivableGrp/BOYAmt0309651
IRS990/AccountsReceivableGrp/EOYAmt0315654
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A GOLF AND SOCIAL CLUB FOR MEMBERS AND THEIR GUESTS.
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PANAMA COUNTRY CLUB INC
IRS990/BooksInCareOfDetail/PhoneNum08502653055
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 COUNTRY CLUB DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LYNN HAVEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032444
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0545341
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0657231
IRS990/CashNonInterestBearingGrp/BOYAmt044227
IRS990/CashNonInterestBearingGrp/EOYAmt0151287
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05241
IRS990/CYOtherExpensesAmt02092052
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03597951
IRS990/CYRevenuesLessExpensesAmt0188909
IRS990/CYSalariesCompEmpBnftPaidAmt01322231
IRS990/CYTotalExpensesAmt03414283
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03603192
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0278962
IRS990/Desc0OPERATION AND MAINTENANCE OF A GOLF COURSE FOR ITS MEMBERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt068
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/TotalAmt01713584
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JAY HANCOCK
IRS990/Form990PartVIISectionAGrp/PersonNm1SID TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm2JOEY GINN
IRS990/Form990PartVIISectionAGrp/PersonNm3TONY PETITTI
IRS990/Form990PartVIISectionAGrp/PersonNm4LARRY ARNOLD
IRS990/Form990PartVIISectionAGrp/PersonNm5TIM BROCK
IRS990/Form990PartVIISectionAGrp/PersonNm6ANDREW ROWELL
IRS990/Form990PartVIISectionAGrp/PersonNm7WAYNE LINDSEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01949
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt0172
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03603192
IRS990/GrossReceiptsForPublicUseAmt0274734
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0172
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitiationFeesAndCapContriAmt0102350
IRS990/InterestGrp/TotalAmt099506
IRS990/InventoriesForSaleOrUseGrp/BOYAmt058612
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05241
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt05241
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01983862
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0836561
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0768551
IRS990/LandBldgEquipCostOrOtherBssAmt02752413
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE A GOLF AND SOCIAL CLUB FOR MEMBERS AND THEIR GUESTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01560000
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IRS990/NetAssetsOrFundBalancesBOYAmt0-168234
IRS990/NetAssetsOrFundBalancesEOYAmt010880
IRS990/NetUnrelatedBusTxblIncmAmt04241
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-9795
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020024
IRS990/OtherLiabilitiesGrp/BOYAmt085560
IRS990/OtherLiabilitiesGrp/EOYAmt0103592
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IRS990/PartialLiquidationInd0false
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0175844
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0189724
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07713
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010352
IRS990/PrincipalOfficerNm0JAY HANCOCK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1CLUB HOUSE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2GOLF COURSE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3NON-MEMBER REVENUES
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS REVENUES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11041713
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4266093
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IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION AND MAINTENANCE OF A RESTAURANT AND LOUNGE FOR ITS MEMBERS.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ACCOMPLISHED THE OPERATION & MAINTENANCE OF A RESTAURANT, LOUNGE AND GOLF COURSE FOR ITS MEMBERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt09336
IRS990/PYOtherExpensesAmt01973623
IRS990/PYProgramServiceRevenueAmt03242697
IRS990/PYRevenuesLessExpensesAmt0135564
IRS990/PYSalariesCompEmpBnftPaidAmt01142846
IRS990/PYTotalExpensesAmt03116469
IRS990/PYTotalRevenueAmt03252033
IRS990/ReconcilationRevenueExpnssAmt0188909
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-889419
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-836075
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0319366
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IRS990ScheduleD/LandGrp/BookValueAmt084002
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt084002
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0684549
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01983862
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02668411
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0103592
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITALIZED LEASE OBLIGATIONS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0768551
IRS990ScheduleD/TotalLiabilityAmt0103592
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS AND DIRECTORS ARE UNPAID VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOMPLISHED THE OPERATION & MAINTENANCE OF A RESTAURANT, LOUNGE AND GOLF COURSE FOR ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A NONPROFIT ORGANIZATION WITH MEMBERS WHO HAVE THE RIGHT TO PARTICIPATE IN THE GOVERNANCE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OF MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BYLAWS OF THE ORGANIZATION REQUIRE THAT CERTAIN DECISIONS OF THE GOVERNING BODY BE APPROVED BY A MAJORITY OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TAX RETURN IS PROVIDED TO AVAILABLE MEMBERS OF THE GOVERNING BOARD PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COPIES OF ALL DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOLF SHOP EXPENSES 267,300 0 0 GOLF COURSE MAINTENANCE EXPEN 520,499 0 0 FOOD & BEVERAGE SUPPLIES 375,130 0 0 ADMINISTRATIVE EXPENSES 550,655 0 0 TOTAL 1,713,584 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DECREASE IN EQUITY -9,795
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01555476
IRS990/TotalAssetsEOYAmt01653473
IRS990/TotalAssetsGrp/BOYAmt01555476
IRS990/TotalAssetsGrp/EOYAmt01653473
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IRS990/TotalEmployeeCnt068
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt03414283
IRS990/TotalGrossUBIAmt0279975
IRS990/TotalLiabilitiesBOYAmt01723710
IRS990/TotalLiabilitiesEOYAmt01642593
IRS990/TotalLiabilitiesGrp/BOYAmt01723710
IRS990/TotalLiabilitiesGrp/EOYAmt01642593
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-168234
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010880
IRS990/TotalProgramServiceRevenueAmt03597951
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03323217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03603192
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0279975
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01555476
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01653473
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01605 COUNTRY CLUB DRIVE
IRS990/USAddress/CityNm0LYNN HAVEN
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032444
IRS990/VotingMembersGoverningBodyCnt0172
IRS990/VotingMembersIndependentCnt0172
IRS990/WebsiteAddressTxt0PANAMACOUNTRYCLUB.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY HANCOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PANAMA COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0PANA
ReturnHeader/Filer/EIN0590604728
ReturnHeader/Filer/PhoneNum08502653055
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 COUNTRY CLUB DR
ReturnHeader/Filer/USAddress/CityNm0LYNN HAVEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032444
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201217629
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TIPTON MARLER GARNER & CHASTAIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PANAMA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0324021100
ReturnHeader/PreparerPersonGrp/PhoneNum08507699491
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0D MARK GUSMUS CPA
ReturnHeader/ReturnTs02026-03-11T05:51:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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