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    <ReturnTs>2025-04-13T08:26:51-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237329028</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PANTERA OWNERS CLUB OF AMERICA</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Robert Dorazio</InCareOfNm>
      <BusinessNameControlTxt>PANT</BusinessNameControlTxt>
      <ForeignPhoneNum>8636346917</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 9</AddressLine1Txt>
        <CityNm>Lake Placid</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33862</ZIPCd>
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    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Joe Wright Wright</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-04-15</SignatureDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>www.poca.com</WebsiteAddressTxt>
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      <MembershipDuesAmt>49766</MembershipDuesAmt>
      <InvestmentIncomeAmt>2</InvestmentIncomeAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>100</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>83</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>17</GrossProfitLossSlsOfInvntryAmt>
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      <TotalExpensesAmt>55383</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>577</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>60323</NetAssetsOrFundBalancesBOYAmt>
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      <PrimaryExemptPurposeTxt>Automobile enthusiast group. Cultivation of interrest and preservation of classic DeTomaso automobiles</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>composition print and distribute publications to members</DescriptionProgramSrvcAccomTxt>
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        <ForeignGrantsInd>X</ForeignGrantsInd>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>all chapter national Fun Rally</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Rob D'Orazio</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Joseph Russo</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Michael Thomas</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Joe Wright</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Scott Martin</PersonNm>
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        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">John DeRyke</PersonNm>
        <TitleTxt>Newsletter Editor</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Michael Haney</PersonNm>
        <TitleTxt>Quarterly magazine editor</TitleTxt>
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          <AddressLine1Txt>PO Box 9</AddressLine1Txt>
          <CityNm>Lake Placid</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33862</ZIPCd>
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        <PhoneNum>8636346917</PhoneNum>
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      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Jersey Panteras return $5962. when chapter went out of business; $50 in advertising revenue; $163 in misch reimbursements, $6175|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| $182 expense related to filing 2023 tax return; $1,254 postage and conference call charges, $1436|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| $2,875 chapter rebates accrued for fourth quarter 2024 not paid until 2025., $3150|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $0, $0| printing credit $878, $0, $878|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Other assets, $0, $0| accrued but unpaid fourth quarter chapter rebates paid first quarter 2025, $0, $3150|</ExplanationTxt>
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