Magic City Perfoming Arts
Public records show a registered, tax-exempt organization in good standing.
What it says it does
MCPA lives its mission in five ways - training, mentoring, performing, serving, and building community.
- Income
- $218,239
- Spending
- $218,830
- Spent on programs
- 85%
- Reserves
- 3.7 months of spending
- Largest source of income
- fees for its services, 82%
- Employees
- 0
- Volunteers
- 150
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: 78 out of 100. Higher than 53% of charities in its peer group (arts and culture, under $250k).
Reserves
20 of 35Spendable reserves would cover 3.7 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
8 of 15Spending exceeded income by 0% of income.
Income trend
15 of 15Income rose 12% on the year before.
Spending floor
15 of 1585% 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
Weak: 38 out of 100. Higher than 14% of charities in its peer group (arts and culture, under $250k).
Independent board
5 of 250 of 14 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.
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 (4)
- $89,884 spent. The Organizations primary purpose is to provide affordable or even no-cost access to our performances. Our goal is to eliminate financial barriers and make dance more diverse, while also creating meaningful opportunities for young individuals and fostering positive social change in our community. The Magic City Nutcracker provides a beautiful holiday tradition and is suitable for all ages. Participants range from the age of five and through adulthood and play a variety of parts depending on skill levels. The Organization has also provided free ballet classes for the local boys and girls club that participated in the event.
- $86,010 spent. Don Quixote expanded our collection of classical ballets that dancers are able to learn, which in turn helps their ballet education. We strive to create performance opportunities for dancers ages five through adulthood at all performance levels.
- $6,491 spent. Summer intensive and workout classes are designed for dancers ages five through adulthood for the purpose of training technique as well as bringing in master teachers to the program, giving local community students a chance to learn from some of the industrys best instructors.
- $4,331 spent. Magic City Performing Arts decided to expand the performance opportunities beyond the Nutcracker, and created an event that showcases local choreographers work along with classical ballet repertoire. Ballet In The Park is a free performance in a city park for people of all ages and backgrounds to see ballet and contemporary dance at a pre-professional or professional level. The event aims to provide a free performing arts event for our community.
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 January 2022.
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.