Civic Intelligence

Magic City Performing Arts

EIN 86-2243492 • 501(c)3 • Shoal Creek, AL

Profile

Magic city performing arts is committed to supporting and maintaining the highest quality of artistic vision as a nonprofit, all-volunteer organization using only local community talent and providing a beautiful holiday tradition, the magic city nutcracker, along with other performances and outreach events for the city of birmingham.

1 Hidden HlsShoal Creek, AL 35242

magiccityperformingarts.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.06x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

44th percentile

-0.3%

Higher net margin than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Down

$71,150

Down $5,900 (-7.7%) from 2023

Liabilities

Down

$4,519

Down $5,309 (-54%) from 2023

Net Assets

Down

$66,631

Down $591 (-0.9%) from 2023

Revenue

Up

$218,239

Up $23,474 (+12%) from 2023

Expenses

Up

$218,830

Up $43,618 (+25%) from 2023

Net Income

Down

-$591

Down $20,144 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2021: $48,086Liabilities 2021: $3,288Net Assets 2021: $44,7982021Assets 2022: $56,409Liabilities 2022: $8,740Net Assets 2022: $47,6692022Assets 2023: $77,050Liabilities 2023: $9,828Net Assets 2023: $67,2222023Assets 2024: $71,150Liabilities 2024: $4,519Net Assets 2024: $66,6312024

Highlighted filing

2024

Assets$71,150
Liabilities$4,519
Net Assets$66,631

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2021: $98,807Expenses 2021: $54,009Net Income 2021: $44,7982021Revenue 2022: $120,838Expenses 2022: $117,968Net Income 2022: $2,8702022Revenue 2023: $194,765Expenses 2023: $175,212Net Income 2023: $19,5532023Revenue 2024: $218,239Expenses 2024: $218,830Net Income 2024: -$5912024

Highlighted filing

2024

Revenue$218,239
Expenses$218,830
Net Income-$591

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 6, 2025
Return Version
2024v5.2
Gross Receipts
$238,017
Mission and Program Overview

Mission

MCPA lives its mission in five ways - training, mentoring, performing, serving, and building community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$76,220$66,903▼ $9,317
Inventories for Sale or Use$830$4,247▲ $3,417
Total Assets$77,050$71,150▼ $5,900
Liabilities
Other Liabilities$9,828$4,519▼ $5,309
Total Liabilities$9,828$4,519▼ $5,309
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$67,222$66,631▼ $591
Total Net Assets Fund Balance$67,222$66,631▼ $591
Total Liabilities and Net Assets / Fund Balance$77,050$71,150▼ $5,900
Compensation and Service Providers

Board Members and Trustees

NameTitle
Allison WestBoutique Chair
Laura LongPresident
Stephanie RangelArtistic Director
Andrew TaheriDirector
Anna ShinbaumDirector
Bena LeeDirector
Hardie KimbroughDirector
Jennifer LudwickDirector
Kristina TheallDirector
Krystal MillenderDirector
Wesley WinbornDirector
Allison LoweryOperations Director
Jamie GrimesBallet Mistress
Eden HallSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$43,195
Program Service Revenue
$179,653
Investment Income
$0
Other Revenue
$-4,609
All Other Contributions
$10,454
Change in Net Assets
$-591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$218,830
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
Fees for Services Other$79,929$500-$80,429
Occupancy$33,865$3,479-$37,344
Fees for Services Accounting-$14,724-$14,724
Other Expenses$14,283--$14,283
Advertising$11,639--$11,639
All Other Expenses$4,804$5,344-$10,148
Travel$6,758$1,092-$7,850
Office Expenses-$4,526-$4,526
Insurance-$1,124-$1,124
Fees for Services Legal-$825-$825
Fees for Services Management-$500-$500
Total Functional Expenses$186,716$32,114$0$218,830
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales tax payable$4,519
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
No
Other officer compensation reviewed
No
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 governing body review Part VI line 11

A draft of the Form 990 is reviewed by the Organizations leadership team and provided to members of its governing body for review before filing.

Governing documents etc available to public Part VI line 19

Documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Magic City Performing Arts
EIN
86-2243492
In Care Of
% Stephanie Rangel
Phone
2052438590
Address
1 Hidden Hls, Shoal Creek, AL 35242

Signing Officer

Name
Stephanie Rangel
Title
Director
Phone
7862094343
Signed
2025-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Long
Formed
2021
Legal Domicile
Al
Voting Board Members
14
Independent Board Members
0
Employees
0
Volunteers
150

Preparer

Firm
Lighthouse CPA LLC
Address
PO Box 660324, Vestavia Hills, AL 35243
Preparer
Sam Allison CPA
Phone
2052494894
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

Don Quixote

List of other fees for services expenses Part IX line 11G

Description Program Service Management FundraisingContract Labor $42,267 $0 $0Contract Labor $3,160 $0 $0Contract Labor $32,657 $0 $0Contract Labor $1,845 $0 $0Contract Labor $0 $0 $0Contract Labor $0 $500 $0Totals $79,929 $500 $0

List of other expenses Part IX line 24E

Description Program Service Management FundraisingSet Expenses $1,870 $0 $0Supplies $284 $0 $0Dues & Subscriptions $0 $2,287 $0Per Diem & Meals $0 $2,260 $0Sound $2,650 $0 $0Certifications $0 $500 $0Other $0 $297 $0Totals $4,804 $5,344 $0

General explanation attachment

Form 990 - Organizations MissionMCPA lives its mission in five ways - training, mentoring, performing, serving, and building community. Professional level training is offered for dancers of all backgrounds. Dancers ages 12 and up are invited into the Ensemble program, and are given a ballet class before every rehearsal and continue that training throughout the rehearsal process. During production week, classes are offered before every dress rehearsal and performance. Additional supplemental professional classes are offered sporadically throughout the year. In July, MCPA holds a two-week summer intensive for ages 8 to adult. Dancers over the age of 18 can audition for Ensemble II, a newly formed professional wing of MCPA for dancers who want to train and perform while deepening their artistic talents in classical and contemporary ballet.Mentorship is a fundamental piece of the MCPA structure. Young dancers grow up in the program and benefit from a family of performers they learn from and then mentor themselves. In addition, MCPA has a formal Junior Ambassador and Ambassador program for dancers in high school and college to serve as volunteers and hosts for various MCPA outreach events. Professional guest artists in productions also enhance the quality of the shows and mentor young dancers through feedback, classes, and modeling a positive professional environment.Performing and offering the art of ballet to the Birmingham community is the heart of MCPA. The Magic City Nutcracker was established in the winter of 2012 with a vision to create a new version of the ballet, where local talent comprises the majority of the cast. The production has continued to grow throughout the last decade and is now preparing for its 11th annual production held at the Lyric Theatre on Dec 6-8, 2024. The production holds open community auditions and consists of a cast of approximately 240 dancers and actors from across five counties in Central Alabama as well as professional guest artists. From a small church hall over 11 years ago, to now performing 6 sold out performances, The Nutcracker anchors the season and has become a family-friendly holiday tradition.MCPA is adding a 3rd show to its season, Swan Lake, set to premiere in April of 2025. This ballet will consist of a local community cast and professional guest artists. By creating all-community casts, lowering participation costs, and offering need-based scholarships, MCPA is giving every dancer in the Birmingham area a chance to be in a large-scale ballet production.Service is a top priority for MCPA. Through a partnership with the Birmingham Boys and Girls Club, MCPA offers free community dance classes and performance opportunities. Scholarships are awarded to graduating seniors and college aged ambassadors, as well as need-based scholarships for cast members who need assistance with production fees. MCPA is committed to keeping close connections with local nonprofit partners by offering complimentary tickets to performances at the Lyric Theatre. In the 2023-2024 season, over 300 tickets were donated to a variety of charitable organizations such as Butterfly Bridge Childrens Advocacy Center, Down Syndrome Alabama, The Exceptional Foundation, Mitchells Place, The Arc of Central Alabama, The Ronald McDonald House, United Abilities, and others.Building community is an integral part of the mission of MCPA. Partnerships with other local arts organizations include The Dance Foundation, Mt Laurel Ballet, Samford Dance Company, Vestavia Dance, and The Alabama School of Fine Arts. Local volunteers are the lifeline for MCPA with over 200 individuals donating 2,500 hours of service to support community cast productions. From parents helping backstage, to local professionals sharing their marketing skills, to the important connection teenagers make taking their time to mentor the young cast - a common purpose is built. Through training, mentorship, performing, serving, and building community; Magic City

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IRS990/ProgSrvcAccomActy2Grp/Desc0Don 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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Summer 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.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Magic 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.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft of the Form 990 is reviewed by the Organizations leadership team and provided to members of its governing body for review before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Don Quixote
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description Program Service Management FundraisingContract Labor $42,267 $0 $0Contract Labor $3,160 $0 $0Contract Labor $32,657 $0 $0Contract Labor $1,845 $0 $0Contract Labor $0 $0 $0Contract Labor $0 $500 $0Totals $79,929 $500 $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description Program Service Management FundraisingSet Expenses $1,870 $0 $0Supplies $284 $0 $0Dues & Subscriptions $0 $2,287 $0Per Diem & Meals $0 $2,260 $0Sound $2,650 $0 $0Certifications $0 $500 $0Other $0 $297 $0Totals $4,804 $5,344 $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 - Organizations MissionMCPA lives its mission in five ways - training, mentoring, performing, serving, and building community. Professional level training is offered for dancers of all backgrounds. Dancers ages 12 and up are invited into the Ensemble program, and are given a ballet class before every rehearsal and continue that training throughout the rehearsal process. During production week, classes are offered before every dress rehearsal and performance. Additional supplemental professional classes are offered sporadically throughout the year. In July, MCPA holds a two-week summer intensive for ages 8 to adult. Dancers over the age of 18 can audition for Ensemble II, a newly formed professional wing of MCPA for dancers who want to train and perform while deepening their artistic talents in classical and contemporary ballet.Mentorship is a fundamental piece of the MCPA structure. Young dancers grow up in the program and benefit from a family of performers they learn from and then mentor themselves. In addition, MCPA has a formal Junior Ambassador and Ambassador program for dancers in high school and college to serve as volunteers and hosts for various MCPA outreach events. Professional guest artists in productions also enhance the quality of the shows and mentor young dancers through feedback, classes, and modeling a positive professional environment.Performing and offering the art of ballet to the Birmingham community is the heart of MCPA. The Magic City Nutcracker was established in the winter of 2012 with a vision to create a new version of the ballet, where local talent comprises the majority of the cast. The production has continued to grow throughout the last decade and is now preparing for its 11th annual production held at the Lyric Theatre on Dec 6-8, 2024. The production holds open community auditions and consists of a cast of approximately 240 dancers and actors from across five counties in Central Alabama as well as professional guest artists. From a small church hall over 11 years ago, to now performing 6 sold out performances, The Nutcracker anchors the season and has become a family-friendly holiday tradition.MCPA is adding a 3rd show to its season, Swan Lake, set to premiere in April of 2025. This ballet will consist of a local community cast and professional guest artists. By creating all-community casts, lowering participation costs, and offering need-based scholarships, MCPA is giving every dancer in the Birmingham area a chance to be in a large-scale ballet production.Service is a top priority for MCPA. Through a partnership with the Birmingham Boys and Girls Club, MCPA offers free community dance classes and performance opportunities. Scholarships are awarded to graduating seniors and college aged ambassadors, as well as need-based scholarships for cast members who need assistance with production fees. MCPA is committed to keeping close connections with local nonprofit partners by offering complimentary tickets to performances at the Lyric Theatre. In the 2023-2024 season, over 300 tickets were donated to a variety of charitable organizations such as Butterfly Bridge Childrens Advocacy Center, Down Syndrome Alabama, The Exceptional Foundation, Mitchells Place, The Arc of Central Alabama, The Ronald McDonald House, United Abilities, and others.Building community is an integral part of the mission of MCPA. Partnerships with other local arts organizations include The Dance Foundation, Mt Laurel Ballet, Samford Dance Company, Vestavia Dance, and The Alabama School of Fine Arts. Local volunteers are the lifeline for MCPA with over 200 individuals donating 2,500 hours of service to support community cast productions. From parents helping backstage, to local professionals sharing their marketing skills, to the important connection teenagers make taking their time to mentor the young cast - a common purpose is built. Through training, mentorship, performing, serving, and building community; Magic City
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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