PANAMA CITY COMMUNITY DEVELOPMENT COUNCIL INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PANAMA CITY COMMUNITY DEVELOPMENT COUNCIL INC (EIN 47-2585362)
Tax period: 2024-10-01 to 2025-09-30
Filed: 2026-05-28
IRS object ID: 202631489349300518
Schema version: 2024v5.5
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-28T09:34:39-05:00	ReturnTs
Tax Period End	2025-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	721396621	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CARR RIGGS & INGRAM LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	14101 PANAMA CITY BEACH PKWY SUITE	AddressLine1Txt
Address Line2	200	AddressLine2Txt
City	PANAMA CITY BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32413	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	472585362	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PANAMA CITY COMMUNITY DEVELOPMENT COUNCI	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PANA	BusinessNameControlTxt
Phone	8502151700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	101 WEST BEACH DRIVE	AddressLine1Txt
City	PANAMA CITY	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32401	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JENNIFER VIGIL	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8502151700	PhoneNum
Signature	2026-05-22	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LISA R GOOLSBY CPA	PreparerPersonNm
PTIN	P00360749	PTIN
Phone	8507846733	PhoneNum
Preparation	2026-05-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JENNIFER VIGIL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1800	AddressLine1Txt
City	PANAMA CITY	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32402	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,595,473	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.DESTINATIONPANAMACITY.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2011	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	TO PROMOTE A POSITIVE IMAGE FOR PANAMA CITY INCREASE TOURISM AND COORDINATE THE MARKETING EFFORTS OF THE TOTAL TOURISM COMMUNITY	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	7	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,394,476	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,581,718	CYProgramServiceRevenueAmt
PY Investment Income	$5,608	PYInvestmentIncomeAmt
CY Investment Income	$6,327	CYInvestmentIncomeAmt
PY Other Revenue	$14,261	PYOtherRevenueAmt
CY Other Revenue	$7,428	CYOtherRevenueAmt
PY Total Revenue	$2,414,345	PYTotalRevenueAmt
CY Total Revenue	$2,595,473	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$456,573	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$517,065	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,622,230	PYOtherExpensesAmt
CY Other Expenses	$1,635,041	CYOtherExpensesAmt
PY Total Expenses	$2,078,803	PYTotalExpensesAmt
CY Total Expenses	$2,152,106	CYTotalExpensesAmt
PY Revenues Less Expenses	$335,542	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$443,367	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,616,787	TotalAssetsBOYAmt
Total Assets EOY	$3,081,618	TotalAssetsEOYAmt
Total Liabilities BOY	$263,101	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$284,565	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,353,686	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,797,053	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROMOTE A POSITIVE IMAGE FOR PANAMA CITY, INCREASE TOURISM AND COORDINATE THE MARKETING EFFORTS OF THE TOTAL TOURISM COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,152,106	ExpenseAmt
Revenue	$2,595,473	RevenueAmt
Desc	TOURIST PROMOTION AND ADVERTISING TO THE PUBLIC	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	N/A	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	N/A	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,152,106	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	7	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JENNIFER VIGIL	PersonNm
Phone	8502151700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	101 WEST BEACH DRIVE	AddressLine1Txt
City	PANAMA CITY	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32401	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
NIRAV BANKER
CHAIRMAN	5.00	Yes (X)	$0	$0	$0
MICHAEL ROHAN
DIRECTOR	5.00	Yes (X)	$0	$0	$0
JANICE LUCAS
DIRECTOR	5.00	Yes (X)	$0	$0	$0
JENNA HALIGAS
DIRECTOR	5.00	Yes (X)	$0	$0	$0
BRIAN GRAINGER
DIRECTOR	5.00	Yes (X)	$0	$0	$0
JOSHUA STREET
DIRECTOR	5.00	Yes (X)	$0	$0	$0
JEAN CAPPS
DIRECTOR	5.00	Yes (X)	$0	$0	$0
JENNIFER VIGIL
CEO/PRESIDENT	40.00		$154,366	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$154,366	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BAY COUNTY TDC CONTRAC	$1,984,429	$1,984,429
BAY COUNTY CARRY FORWA	$360,139	$360,139
CONTRIBUTED INCOME: GR	$125,000	$125,000
EVENT INCOME	$92,757	$92,757
EVENT BOOTH RENTALS	$11,287	$11,287

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,106	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,106	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,581,718	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,327	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,327	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FACILITY RENT	$6,294	$6,294
OTHER INCOME	$1,134	$1,134

Field	Value	IRS element (for citing)
Other Revenue Total	$7,428	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,595,473	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,595,473	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$154,366	TotalAmt
Program Services	$154,366	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$262,343	TotalAmt
Program Services	$262,343	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$30,057	TotalAmt
Program Services	$30,057	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$40,472	TotalAmt
Program Services	$40,472	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$29,827	TotalAmt
Program Services	$29,827	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$5,249	TotalAmt
Program Services	$5,249	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$27,733	TotalAmt
Program Services	$27,733	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$220,575	TotalAmt
Program Services	$220,575	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,123,553	TotalAmt
Program Services	$1,123,553	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$60,329	TotalAmt
Program Services	$60,329	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$57,470	TotalAmt
Program Services	$57,470	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$38,324	TotalAmt
Program Services	$38,324	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$45,934	TotalAmt
Program Services	$45,934	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$15,132	TotalAmt
Program Services	$15,132	ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FACILITY MAINTENANCE	$33,605	$33,605
OTHER CHARGES	$7,137	$7,137

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,152,106	TotalAmt
Program Services	$2,152,106	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$769,683	BOYAmt
EOY	$1,156,069	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$401,187	BOYAmt
EOY	$135,900	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$52,058	BOYAmt
EOY	$9,360	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,943,213	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$163,624	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,270,504	BOYAmt
EOY	$1,779,589	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$122,655	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$700	BOYAmt
EOY	$700	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,616,787	BOYAmt
EOY	$3,081,618	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$103,644	BOYAmt
EOY	$90,476	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$159,457	BOYAmt
EOY	$194,089	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$263,101	BOYAmt
EOY	$284,565	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,353,686	BOYAmt
EOY	$2,797,053	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,353,686	BOYAmt
EOY	$2,797,053	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,616,787	BOYAmt
EOY	$3,081,618	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$443,367	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,360,555	OtherCostOrOtherBasisAmt
Depreciation	$136,056	DepreciationAmt
Book Value	$1,224,499	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$582,658	OtherCostOrOtherBasisAmt
Depreciation	$27,568	DepreciationAmt
Book Value	$555,090	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,779,589	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
ADVANCED DEPOSITS	$100,000
ACCRUED PAYROLL	$10,325
ACCRUED COMPENSATED ABSENCES	$70,396
CREDIT CARD PAYABLE	$13,368

Field	Value	IRS element (for citing)
Total Liability	$194,089	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$2,595,473	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$2,595,473	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,595,473	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,152,106	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,152,106	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,152,106	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JENNIFER VIGIL	PersonNm
Title	CEO/PRESIDENT	TitleTxt
Base Compensation Filing Org	$154,366	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$154,366	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE TAX RETURN WAS REVIEWED AND APPROVED BY THE BOARD
FORM 990, PART VI, SECTION B, LINE 12C	ENFORCEMENT OF CONFLICTS POLICY GOVERNING BOARD MEMBERS ARE REQUIRED PER THE CITY OF PANAMA CITY TO REVIEW THE CONFLICT INTEREST POLICY AND SIGN A STATEMENT CONFIRMING THEIR COMPLIANCE OF DISCLOSING POTENTIAL CONFLICTS ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 18	GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FINANCIAL STATEMENTS AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
FORM 990, PART VI, SECTION C, LINE 19	FL
FORM 990, PART IX, LINE 11G	OTHER CONTRACTUAL SVCS: PROGRAM SERVICE EXPENSES 220,575. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 220,575.