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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURER REVIEWS THE TAX RETURN WITH THE CPA FIRM AND SUBSEQUENTLY ADDRESSES ANY ISSUES RAISED BY THE CPA WITH THE EXECUTIVE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>PROGRAM PRODUCTION EXPENSES 46,404 0 0 SMALL EVENT PROGRAM EXPENSE 2,908 0 0 TOTAL 49,312 0 0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAINS 14,954</ExplanationTxt>
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</Return>
