STRATEGY STUDIO / PUBLIC DATA EXPLORER

PANAMA CITY MUSIC ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PANAMA CITY MUSIC ASSOCIATION INC (EIN 59-7604357)
Tax period
2024-06-01 to 2025-05-31
Filed
2026-05-15
IRS object ID
202601359349310645
Schema version
2024v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-15T15:20:05-04:00ReturnTs
Tax Period End2025-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN201217629PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1TIPTON MARLER GARNER & CHASTAINBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 1100AddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP324021100ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN597604357EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PANAMA CITY MUSIC ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPANABusinessNameControlTxt
Phone8505965305PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 133AddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32402ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSARA HEATHPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8508734944PhoneNum
Signature2026-04-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPHILLIP EASTON RAMER CPAPreparerPersonNm
PTINP01416907PTIN
Phone8507699491PhoneNum
Preparation2026-04-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGIGI ZIMMERMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1525 BUNKERS COVE ROADAddressLine1Txt
CityPANAMA CITYCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32401ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$158,927GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressPCMUSICASSOCIATION.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1963FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE MISSION IS TO BRING THE EXCITEMENT OF CLASSICAL AND MODERN MUSIC, DANCE, OPERA, AND MUSICAL THEATRE TO THE WIDEST POSSIBLE AUDIENCE OF BAY COUNTY AND TO INCREASE THE PARTICIPATION OF YOUTH IN MUSICAL ARTS.ActivityOrMissionDesc
Voting Members Governing Body25VotingMembersGoverningBodyCnt
Voting Members Independent25VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$78,869PYContributionsGrantsAmt
CY Contributions Grants$93,439CYContributionsGrantsAmt
PY Program Service Revenue$46,920PYProgramServiceRevenueAmt
CY Program Service Revenue$43,221CYProgramServiceRevenueAmt
PY Investment Income$9,188PYInvestmentIncomeAmt
CY Investment Income$22,267CYInvestmentIncomeAmt
PY Other Revenue$27,188PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$162,165PYTotalRevenueAmt
CY Total Revenue$158,927CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$147,465PYOtherExpensesAmt
CY Other Expenses$142,679CYOtherExpensesAmt
PY Total Expenses$147,465PYTotalExpensesAmt
CY Total Expenses$142,679CYTotalExpensesAmt
PY Revenues Less Expenses$14,700PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$16,248CYRevenuesLessExpensesAmt
Total Assets BOY$526,874TotalAssetsBOYAmt
Total Assets EOY$562,585TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$526,874NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$562,585NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION IS TO BRING THE EXCITEMENT OF CLASSICAL AND MODERN MUSIC, DANCE, OPERA, AND MUSICAL THEATRE TO THE WIDEST POSSIBLE AUDIENCE OF BAY COUNTY AND TO INCREASE THE PARTICIPATION OF YOUTH IN MUSICAL ARTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROGRAM EXPENSESDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$137,404ExpenseAmt
Revenue$40,371RevenueAmt
DescTHE LOCAL SCHOOL BANDS PARTICIPATED IN THE THE CHRISTMAS 2022 KINGS' BRASS CHRISTMAS SHOW AS WELL AS LOCAL SCHOOL CHOIRS ATTENDING A VOICE WORKSHOP BY PENSACOLA OPERA MEMBERS, FOLLOWED BY AN OPRARETIC PERFORMANCE. OPERA, STRING QUARTET, AND SYPMPHONY PERFORMANCES WERE ALSO PRESENTED FOR THE 2022/2023 SEASON.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$137,404TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$40,371TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$137,404TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members25GoverningBodyVotingMembersCnt
Independent Voting Member25IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSARA HEATHPersonNm
Phone8505965305PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14002 DOLPHIN DRAddressLine1Txt
CityPANAMA CITY BEACHCityNm
State AbbreviationFLStateAbbreviationCd
ZIP32408ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GERRY WILSON
PAST PRESIDEYes (X)Yes (X)$0$0$0
GIGI ZIMMERMAN
PRESIDENTYes (X)Yes (X)$0$0$0
DR SUSAN BALK-KRADEL
SECRETARYYes (X)Yes (X)$0$0$0
SARA HEATH
TREASURERYes (X)Yes (X)$0$0$0
JAN COOK
MEMBERSHIP CYes (X)$0$0$0
DAY LOGUE SWARTZ
PROGRAM CHAIYes (X)$0$0$0
KEVIN ELLIOTT
MEMBER AT LAYes (X)$0$0$0
KAREN FONTAINE
MEMBER AT LAYes (X)$0$0$0
TRACY JOHNSTONE
VICE PRESIDEYes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$42,725MembershipDuesAmt
All Other Contributions$50,714AllOtherContributionsAmt
Total Contributions$93,439TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SINGLE TICKET SALES711300$32,121$32,121
PLAYBILL$8,250$8,250
SMALL EVENTS$2,850$2,850
FieldValueIRS element (for citing)
Total Program Service Revenue$43,221TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,267TotalRevenueColumnAmt
Related Or Exempt Func Income$22,267RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$158,927TotalRevenueColumnAmt
Related Or Exempt Func Income$65,488RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,950TotalAmt
Management And General$1,950ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$126,109TotalAmt
Program Services$126,109ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,787TotalAmt
Program Services$4,787ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,010TotalAmt
Program Services$5,287ProgramServicesAmt
Management And General$723ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,602TotalAmt
Management And General$2,602ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,221TotalAmt
Program Services$1,221ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$142,679TotalAmt
Program Services$137,404ProgramServicesAmt
Management And General$5,275ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$212,095BOYAmt
EOY$199,097EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$203,046BOYAmt
EOY$252,610EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$111,733BOYAmt
EOY$110,878EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$526,874BOYAmt
EOY$562,585EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$526,874BOYAmt
EOY$562,585EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$526,874BOYAmt
EOY$562,585EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$526,874BOYAmt
EOY$562,585EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$16,248ReconcilationRevenueExpnssAmt
Prior Period Adjustments$19,463PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,350CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$71,900CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,525CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$78,869CurrentTaxYearMinus1YearAmt
Current Tax Year$93,439CurrentTaxYearAmt
Total$259,083TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,898CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$41,066CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$95,030CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$84,912CurrentTaxYearMinus1YearAmt
Current Tax Year$65,488CurrentTaxYearAmt
Total$293,394TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,248CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$112,966CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$101,555CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$163,781CurrentTaxYearMinus1YearAmt
Current Tax Year$158,927CurrentTaxYearAmt
Total$552,477TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$552,477PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,248CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$112,966CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$101,555CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$163,781CurrentTaxYearMinus1YearAmt
Current Tax Year$158,927CurrentTaxYearAmt
Total$552,477TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DTHE LOCAL SCHOOL BANDS PARTICIPATED IN THE THE CHRISTMAS 2022 KINGS' BRASS CHRISTMAS SHOW AS WELL AS LOCAL SCHOOL CHOIRS ATTENDING A VOICE WORKSHOP BY PENSACOLA OPERA MEMBERS, FOLLOWED BY AN OPRARETIC PERFORMANCE. OPERA, STRING QUARTET, AND SYPMPHONY PERFORMANCES WERE ALSO PRESENTED FOR THE 2022/2023 SEASON.
FORM 990, PAGE 6, PART VI, LINE 11BTHE TREASURER REVIEWS THE TAX RETURN WITH THE CPA FIRM AND SUBSEQUENTLY ADDRESSES ANY ISSUES RAISED BY THE CPA WITH THE EXECUTIVE BOARD.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. A REQUEST FOR A COPY OF THE PANAMA CITY MUSIC ASSOCIATION, INC. TAX RETURN AND GOVERNING DOCUMENTS CAN BE BROUGHT TO ANY BOARD MEMBER, SUBMITTED IN THE CONTACT SECTION OF THE WEBSITE, OR SENT TO THE MAILING ADDRESS PROVIDED ON THE WEBSITE.
FORM 990, PART IX, LINE 11GPROGRAM PRODUCTION EXPENSES 112,604 0 0 TALENT SEARCH 881 0 0 PERFORMER LODGING 12,624 0 0 TOTAL 126,109 0 0