PANAMA COUNTRY CLUB (EIN 590604728) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1949

Legal Domicile

Principal Officer

JAY HANCOCK

Phone

8502653055

Tax Period

2025-01-01 to 2025-12-31

PANAMA COUNTRY CLUB, founded in 1949, is a community nonprofit in the Recreation & Sports sector that reported $3.6M in total revenue in fiscal year 2025. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $3.4M left a modest 5% surplus.

Mission

TO PROVIDE A GOLF AND SOCIAL CLUB FOR MEMBERS AND THEIR GUESTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,597,951

Investment Income $5,241

Other Revenue $0

TOTAL REVENUE $3,603,192

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,322,231

Fundraising Expenses $0

Other Expenses $2,092,052

TOTAL EXPENSES $3,414,283

Year-over-Year Comparison

	2025	2024	Change
Revenue	$3,603,192	$3,252,033	+0.1%
Expenses	$3,414,283	$3,116,469	+0.1%
Net Income	$188,909	$135,564	+0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

172

Independent Members

172

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAY HANCOCK	PRESIDENT	N/A	Officer	$0	$0	$0
SID TAYLOR	VICE PRESIDE	N/A	Officer	$0	$0	$0
JOEY GINN	TREASURER	N/A	Officer	$0	$0	$0
TONY PETITTI	SECRETARY	N/A	Officer	$0	$0	$0
LARRY ARNOLD	BOARD DIRECT	N/A	Director	$0	$0	$0
TIM BROCK	BOARD DIRECT	N/A	Director	$0	$0	$0
ANDREW ROWELL	BOARD MEMBER	N/A	Director	$0	$0	$0
WAYNE LINDSEY	BOARD MEMBER	N/A	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$3,603,192	$3,414,283	$1,653,473	$188,909
2024	No data	No data	No data	No data
2023	$2,873,924	$2,757,117	$1,595,527	$116,807
2022	$2,673,176	$2,640,745	$1,477,464	$32,431
2021	$2,059,223	$1,879,086	$3,239,517	$180,137
2020	$1,539,428	$1,514,737	$3,090,473	$24,691
2019	$582,877	$967,518	$1,940,334	$-384,641
2018	$1,607,148	$1,871,735	$1,811,998	$-264,587
2017	$1,790,338	$2,067,608	$1,741,461	$-277,270

PANAMA COUNTRY CLUB