﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-09-25T11:13:28-07:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Accounting Firm CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1235 Mount Vernon St</AddressLine1Txt>
        <CityNm>Orlando</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32803</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201469047</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PAN AMERICAN MEDICAL ASSOCIATION OF CENTRAL FLORIDA INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PANA</BusinessNameControlTxt>
      <PhoneNum>4077390725</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 521943</AddressLine1Txt>
        <CityNm>LONGWOOD</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32752</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JACQUELINE MENDEZ</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>4077390725</PhoneNum>
      <SignatureDt>2018-05-10</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>HECTOR L CRUZ CPA MBA</PreparerPersonNm>
      <PTIN>P00893588</PTIN>
      <PhoneNum>3213321400</PhoneNum>
      <PreparationDt>2018-09-25</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>99.45.244.203</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2018-09-25</IPDt>
      <IPTm>11:13:22</IPTm>
      <IPTimezoneCd>PD</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>97F3DAEAD10D97285084A50A67043C3B1949CEE5</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>97F3DAEAD10D97285084A50A67043C3B1949CEE5</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2017</TaxYr>
    <BuildTS>2018-06-14 16:35:46Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>PAMACFL.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>180828</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4223</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>122930</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>53675</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>180828</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>22150</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>27391</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>140056</OtherExpensesTotalAmt>
      <TotalExpensesAmt>189597</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8769</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>46537</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>37768</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>45649</BOYAmt>
        <EOYAmt>37134</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>888</BOYAmt>
        <EOYAmt>634</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>46537</BOYAmt>
        <EOYAmt>37768</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>46537</BOYAmt>
        <EOYAmt>37768</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROVIDE SOCIAL AND PROFESSIONAL SUPPORT TO PAN AMERICAN PHYSICIANS. THIS IS THROUGH EDUCATIONAL AND SOCIAL ACTIVITIES TO PRESERVE HISPANIC CULTURE AMONG MEMBERS AND THEIR FAMILIES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEETING HELD FOR MEMBERS RELATED TO EDUCATION, PROFESSIONAL NETWORKING AND SHARING OF VALUES WITH OTHER PAN AMERICAN DOCTORS MEMBER AND THEIR FAMILIES. THE VENT IS HELD OVER LABOR DAY WEEKEND.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>90151</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOCIAL ACTIVITY TO ENCOURAGE NETWORKING AND FAMILY PARTICIPATION</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15127</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FORMAL DINNER TO HONOR THE PROFESSION AND THE SPECIAL PAN AMERICAN TRADITIONS. GIVE SPECIAL RECOGNITION TO THOSE WHO HAVE MADE CONTRIBUTIONS TO THE PROFESSION AND COMMUNITY</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>27189</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>132467</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PABLO GOMEZ MD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACQUELINE MENDEZ</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>20450</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTONIO CRESPO MD</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOEL GARCIA FERNANDEZ MD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FABIOLA WEBER MD</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JACQUELINE MENDEZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>117 SPRINWOOD CIR C</AddressLine1Txt>
          <CityNm>LONGWOOD</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32750</ZIPCd>
        </USAddress>
        <PhoneNum>4077390725</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="00000002" softwareId="17005306">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS HAVE FULL RIGHTS TO SERVE AS OFFICERS, VOTE FOR OFFICERS AND PARTICIPATE IN ALL PROGRAMS. MEMBERS ARE PROVIDED THE OPPORTUNITY TO SERVE AS AN OFFICER, NOMINATE AND VOTE FOR ALL OFFICERS, ELECTRIONS ARE OPEN TO ALL MEMBERS. MOST OF THE OPERATIONS IS RUN BY THE OFFICERS AND BOARD OF DIRECTORS AS ELECTED BY MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT HAS THE AUTHORITY TO REVIEW AND SIGN THE TAX RETURN. OFFICERS MAY REVIEW AS PRACTICAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DOCUMENTS ARE AVAILABLE BY REQUEST AS REQUIRED BY A 501c(7).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM SERVICES REVENUES AND EXPENSES: (1) LABOR DAY EDUCATIONAL: REVENUES OF $99,080, EXPENSES OF $90,151. (2) GALA: REVENUES OF $14,900, EXPENSES OF $27,189. (3) COCKTAIL PARTY: REVENUES OF $6,950, EXPENSES OF $15,127. (4) OTHER EVENTS: REVENUES OF $2,000. TOTAL PROGRAM SERVICES REVENUES OF $122,930 AND EXPENSES OF $132,467.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 254.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE, TEXT MESSAGES AND EMAIL BLASS 5058.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC EXPENSES 1050.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>HOTELS/FOODS/MUSICS OF EVENTS 127284.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>GIFTS EXPENSE 478.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MERCHANT FEES 3577.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE EXPENSE 1797.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSES EXPENSE 61.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICES EXPENSE 391.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>TELEPHONE EXPENSE 106.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>