Civic Intelligence

Compton Magic

990 • Fiscal year 2023 • EIN 71-0948123

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 15, 2024

PO Box 77906Corona, CA 92877

(562) 714-0422

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.52x

Higher debt load relative to assets than 90% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

46th percentile

1.3%

Higher net margin than 46% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

40th percentile

-4.2%

Faster asset growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

4.4%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$23,534

Down $1,022 (-4.2%) from 2022

Net Assets

Up

$11,412

Up $31,684 (+156%) from 2022

Liabilities

Down

$12,122

Down $32,706 (-73%) from 2022

Revenue

Up

$307,541

Up $13,042 (+4.4%) from 2022

Expenses

Up

$303,502

Up $11,356 (+3.9%) from 2022

Net Income

Up

$4,039

Up $1,686 (+72%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0-$50KAssets 2009: -$385Liabilities 2009: $11,937Net Assets 2009: -$12,3222009Assets 2010: $1Liabilities 2010: $0Net Assets 2010: $02010Assets 2011: $0Liabilities 2011: $938Net Assets 2011: -$9382011Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: -$124Liabilities 2013: $0Net Assets 2013: -$1242013Assets 2014: $3,930Liabilities 2014: $0Net Assets 2014: $3,9302014Assets 2015: $391Liabilities 2015: $0Net Assets 2015: $3912015Assets 2016: $31,739Liabilities 2016: $13,937Net Assets 2016: $17,8022016Assets 2017: $39,740Liabilities 2017: $15,431Net Assets 2017: $24,3092017Assets 2018: $33,203Liabilities 2018: $14,818Net Assets 2018: $18,3852018Assets 2019: $30,062Liabilities 2019: $25,929Net Assets 2019: $4,1332019Assets 2020: $56,875Liabilities 2020: $25,167Net Assets 2020: $31,7082020Assets 2021: $17,909Liabilities 2021: $0Net Assets 2021: $17,9092021Assets 2022: $24,556Liabilities 2022: $44,828Net Assets 2022: -$20,2722022Assets 2023: $23,534Liabilities 2023: $12,122Net Assets 2023: $11,4122023Assets 2024: $92,462Liabilities 2024: $20,113Net Assets 2024: $72,3492024

Highlighted filing

2023

Assets$23,534
Liabilities$12,122
Net Assets$11,412

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2009: $48,950Expenses 2009: $49,488Net Income 2009: -$5382009Revenue 2010: $159,188Expenses 2010: $155,724Net Income 2010: $3,4642010Revenue 2011: $82,455Expenses 2011: $83,393Net Income 2011: -$9382011Revenue 2012: $76,720Expenses 2012: $83,014Net Income 2012: -$6,2942012Revenue 2013: $79,325Expenses 2013: $79,449Net Income 2013: -$1242013Revenue 2014: $70,435Expenses 2014: $66,505Net Income 2014: $3,9302014Revenue 2015: $75,277Expenses 2015: $74,886Net Income 2015: $3912015Revenue 2016: $231,516Expenses 2016: $208,103Net Income 2016: $23,4132016Revenue 2017: $231,645Expenses 2017: $181,981Net Income 2017: $49,6642017Revenue 2018: $209,648Expenses 2018: $215,572Net Income 2018: -$5,9242018Revenue 2019: $196,000Expenses 2019: $201,962Net Income 2019: -$5,9622019Revenue 2020: $177,045Expenses 2020: $149,470Net Income 2020: $27,5752020Revenue 2021: $211,000Expenses 2021: $224,799Net Income 2021: -$13,7992021Revenue 2022: $294,499Expenses 2022: $292,146Net Income 2022: $2,3532022Revenue 2023: $307,541Expenses 2023: $303,502Net Income 2023: $4,0392023Revenue 2024: $452,074Expenses 2024: $355,622Net Income 2024: $96,4522024

Highlighted filing

2023

Revenue$307,541
Expenses$303,502
Net Income$4,039
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 15, 2024
Return Version
2023v5.0
Gross Receipts
$307,541
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,495$23,534▲ $4,039
Rtn Earn Endowment Incm Other Fnds$-20,272$11,412▲ $31,684
Prepaid Expenses and Deferred Charges$5,061--
Total Assets$24,556$23,534▼ $1,022
Liabilities
Accounts Payable and Accrued Expenses$44,828$12,122▼ $32,706
Total Liabilities$44,828$12,122▼ $32,706
Net Assets / Fund Balance
Total Net Assets Fund Balance$-20,272$11,412▲ $31,684
Total Liabilities and Net Assets / Fund Balance$24,556$23,534▼ $1,022
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$307,541
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$307,541
Change in Net Assets
$4,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$303,502
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$122,737--$122,737
Fees for Services Other$33,723--$33,723
Office Expenses$27,799$114-$27,913
All Other Expenses$13,296--$13,296
Insurance$10,110--$10,110
Conferences and Meetings$10,036--$10,036
Interest$7,955--$7,955
Other Expenses$5,342--$5,342
Fees for Services Management-$4,700-$4,700
Fees for Services Legal$2,016--$2,016
Advertising$1,000--$1,000
Total Functional Expenses$298,688$4,814$0$303,502
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Etop udo-ema araceli udo-ema ceo secretary spouse etop udo-ema isaac udo-ema ceo cfo parent-child araceli udo-ema isaac udo-ema secretary cfo parent-child

Form 990, Page 6, Part VI, Line 11B

Form 990 reviewed alongside charity's financial statements simultaneously by tax attorney and ceo.

Form 990, Page 6, Part VI, Line 15A

Officers and directors are uncompensated.

Form 990, Page 6, Part VI, Line 15B

Other key personnel are 100% uncompensated volunteers.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Compton Magic
EIN
71-0948123
Phone
5627140422
Address
PO BOX 77906, CORONA, CA 92877

Signing Officer

Name
Etop Udo-ema
Title
CEO
Phone
9092799188
Signed
2024-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Etop Udo-ema
Formed
2007
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
13

Preparer

Firm
Tax Plus
Address
12803 VENICE BLVD, MAR VISTA, CA 90066
Preparer
Tony Navarro
Phone
3103983231
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

Form 990, Page 1, Part I, Line 6

Program activities are carried out by the following volunteers of compton magic: event director/mentor - dominique dunning creative/mentor - isaac udo-ema 17u coach - justin williams (sacramento) 17u coach - tony bland 17u coach - ray arvizu (phoenix, arizona) 16u coach - doug joseph 16u coach - tasha mcdonald 15u coach - peyman heyrani 15u coach - andy arvizu (phoenix, arizona) 15u coach - aaron wright 14u coach - shannon sharpe community director - bernard burrell community director - jeff trepagnier

Form 990, Page 2, Part III, Line 4A

Compton magic engages in maintaining and coaching youth basketball teams. Included under this umbrella are a multitude of practice sessions, basketball tournaments, and mentoring activities that occur year round. This program accounts for roughly 80% of the time and approximately 90% of the financial resources of the organization. Some tournaments are "viewing," meaning division 1 college coaches can attend and watch student athletes for the purpose of extending scholarship offers. Division 2, division 3 and naia can attend all tournaments and practices for the same purpose. There is a greater emphasis on viewing periods which happen 2 times in april and 2 times in july. For all events, tournaments, and practices, compton magic provides for 100% of the costs associated with travel, equipment, and rental of space.

Form 990, Page 2, Part III, Line 4D

Other community outreach efforts.

Form 990, Part IX, Line 11G

Bank fees & charges 26 0 0 referee fees 28,747 0 0 scorekeepers 2,600 0 0 trainer 2,350 0 0 total 33,723 0 0

Raw XML Appendix292 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROGRAM ACTIVITIES ARE CARRIED OUT BY THE FOLLOWING VOLUNTEERS OF COMPTON MAGIC: EVENT DIRECTOR/MENTOR - DOMINIQUE DUNNING CREATIVE/MENTOR - ISAAC UDO-EMA 17U COACH - JUSTIN WILLIAMS (SACRAMENTO) 17U COACH - TONY BLAND 17U COACH - RAY ARVIZU (PHOENIX, ARIZONA) 16U COACH - DOUG JOSEPH 16U COACH - TASHA MCDONALD 15U COACH - PEYMAN HEYRANI 15U COACH - ANDY ARVIZU (PHOENIX, ARIZONA) 15U COACH - AARON WRIGHT 14U COACH - SHANNON SHARPE COMMUNITY DIRECTOR - BERNARD BURRELL COMMUNITY DIRECTOR - JEFF TREPAGNIER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPTON MAGIC ENGAGES IN MAINTAINING AND COACHING YOUTH BASKETBALL TEAMS. INCLUDED UNDER THIS UMBRELLA ARE A MULTITUDE OF PRACTICE SESSIONS, BASKETBALL TOURNAMENTS, AND MENTORING ACTIVITIES THAT OCCUR YEAR ROUND. THIS PROGRAM ACCOUNTS FOR ROUGHLY 80% OF THE TIME AND APPROXIMATELY 90% OF THE FINANCIAL RESOURCES OF THE ORGANIZATION. SOME TOURNAMENTS ARE "VIEWING," MEANING DIVISION 1 COLLEGE COACHES CAN ATTEND AND WATCH STUDENT ATHLETES FOR THE PURPOSE OF EXTENDING SCHOLARSHIP OFFERS. DIVISION 2, DIVISION 3 AND NAIA CAN ATTEND ALL TOURNAMENTS AND PRACTICES FOR THE SAME PURPOSE. THERE IS A GREATER EMPHASIS ON VIEWING PERIODS WHICH HAPPEN 2 TIMES IN APRIL AND 2 TIMES IN JULY. FOR ALL EVENTS, TOURNAMENTS, AND PRACTICES, COMPTON MAGIC PROVIDES FOR 100% OF THE COSTS ASSOCIATED WITH TRAVEL, EQUIPMENT, AND RENTAL OF SPACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER COMMUNITY OUTREACH EFFORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ETOP UDO-EMA ARACELI UDO-EMA CEO SECRETARY SPOUSE ETOP UDO-EMA ISAAC UDO-EMA CEO CFO PARENT-CHILD ARACELI UDO-EMA ISAAC UDO-EMA SECRETARY CFO PARENT-CHILD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 REVIEWED ALONGSIDE CHARITY'S FINANCIAL STATEMENTS SIMULTANEOUSLY BY TAX ATTORNEY AND CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICERS AND DIRECTORS ARE UNCOMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER KEY PERSONNEL ARE 100% UNCOMPENSATED VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK FEES & CHARGES 26 0 0 REFEREE FEES 28,747 0 0 SCOREKEEPERS 2,600 0 0 TRAINER 2,350 0 0 TOTAL 33,723 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 11G
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024556
IRS990/TotalAssetsEOYAmt023534
IRS990/TotalAssetsGrp/BOYAmt024556
IRS990/TotalAssetsGrp/EOYAmt023534
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0307541
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04814
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0298688
IRS990/TotalFunctionalExpensesGrp/TotalAmt0303502
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044828
IRS990/TotalLiabilitiesEOYAmt012122
IRS990/TotalLiabilitiesGrp/BOYAmt044828
IRS990/TotalLiabilitiesGrp/EOYAmt012122
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-20272
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt011412
IRS990/TotalOtherProgSrvcExpenseAmt027799
IRS990/TotalProgramServiceExpensesAmt0298688
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0307541
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024556
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023534
IRS990/TravelGrp/ProgramServicesAmt0122737
IRS990/TravelGrp/TotalAmt0122737
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 77906
IRS990/USAddress/CityNm0CORONA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092877
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.COMPTONMAGIC.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ETOP UDO-EMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum09092799188
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMPTON MAGIC
ReturnHeader/Filer/BusinessNameControlTxt0COMP
ReturnHeader/Filer/EIN0710948123
ReturnHeader/Filer/PhoneNum05627140422
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 77906
ReturnHeader/Filer/USAddress/CityNm0CORONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092877
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474332943
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAX PLUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012803 VENICE BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAR VISTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090066
ReturnHeader/PreparerPersonGrp/PhoneNum03103983231
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TONY NAVARRO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-10-15T22:05:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.92$0.20$0.72$4.52$3.56$0.96
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.12$0.11$3.08$3.04$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.25$0.45$0.20$2.94$2.92$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$2.11$2.25$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.25$0.32$1.77$1.49$0.28
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.26$0.04$1.96$2.02$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.15$0.18$2.10$2.16$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.40$0.15$0.24$2.32$1.82$0.50
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.14$0.18$2.32$2.08$0.23
2015Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.75$0.75$0.00
2014Summary only. Only limited summary data is available for this year.$0.04$0.00$0.04$0.70$0.67$0.04
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.79$0.79$0.00
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.77$0.83$0.06
2011Summary only. Only limited summary data is available for this year.$0.00$0.01$0.01$0.82$0.83$0.01
2010Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$1.59$1.56$0.03
2009Summary only. Only limited summary data is available for this year.$0.00$0.12$0.12$0.49$0.49$0.01