Compton Magic
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO SERVE THE COMMUNITY THROUGH SUPPORTING YOUTH EDUCATION BY DEVELOPING AND MAINTAINING A YOUTH AND AMATEUR BASKETBALL PROGRAM DESIGNED TO ASSIST IN OBTAINING UNIVERSITY ATHLETIC SCHOLARSHIPS. THE ORGANIZATION ALSO ENGAGES IN OTHER COMMUNITY OUTREACH INITIATIVES THROUGH THE CONTINUED MENTORING AND INVOLVEMENT OF ITS PROGRAM ALUMNI.
- Income
- $452,074
- Spending
- $355,622
- Spent on programs
- 89%
- Reserves
- 2.4 months of spending
- Largest source of income
- donations and private grants, 62%
- Employees
- 0
- Volunteers
- 13
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 71 out of 100. Higher than 45% of charities in its peer group (human services, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 2.4 months of spending.
Debt
16 of 20It owes 22% of what it owns.
Living within its means
15 of 15Income exceeded spending by 21% of income.
Income trend
15 of 15Income rose 47% on the year before.
Spending floor
15 of 1589% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 59 out of 100. Higher than 31% of charities in its peer group (human services, $250k to $1m).
Independent board
25 of 255 of 5 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $308,245 spent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
- $8,015 spent. COMPTON MAGIC HAS PARTNERED WITH THE SAN BERNARDINO CITY UNIFIED SCHOOL DISTRICT TO CONDUCT TWO YOUTH ENRICHMENT PROGRAMS: COMPTON MAGIC FUTURE STARS CAMP AND COMPTON MAGIC FUTURE STARS TRAVEL BALL PROGRAM. THE PROGRAMS PLACE AN EMPHASIS ON ACADEMICS, ATHLETICS, SPORTSMANSHIP, RESPECT, AND CHARACTER. THERE IS AN EXPECTATION THAT EACH STUDENT IS THE BEST STUDENT-ATHLETE POSSIBLE. IN BOTH PROGRAMS THERE IS AN EMPHASIS PLACED ON THE FUNDAMENTALS OF BASKETBALL THROUGH DRILLS, DEMONSTRATIONS, AND LIVE COMPETITIONS. FUTURE STARS PROVIDES MENTORING, INSTRUCTION, AND POSITIVE REINFORCEMENT FOR AT-RISK YOUTH IN GRADES K-12. THERE IS ALSO A COMPONENT WITHIN THE FUTURE STARS THAT FOCUSES ON SOCIAL AND EMOTIONAL WELLNESS, HEALTHY LIFESTYLES, CHARACTER, AND CLASS FOR YOUTH GRADES K-12.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2008.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.