﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2025v4.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-04T01:47:48Z</ReturnTs>
    <TaxPeriodEndDt>2026-07-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954619184</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF THE HIGHLY GIFTED MAGNET INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>8186356916</PhoneNum>
      <USAddress>
        <AddressLine1Txt>12439 Magnolia Blvd PMB 108</AddressLine1Txt>
        <CityNm>Valley Village</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>916072450</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Ji Xu</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>8186356916</PhoneNum>
      <SignatureDt>2026-08-03</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://www.highlygiftedmagnet.org/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>153229</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>152088</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>461</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>680</OtherRevenueTotalAmt>
      <TotalRevenueAmt>153229</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>190</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>99172</OtherExpensesTotalAmt>
      <TotalExpensesAmt>99362</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>53867</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>116386</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>170253</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>116386</BOYAmt>
        <EOYAmt>170253</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>116386</BOYAmt>
        <EOYAmt>170253</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>116386</BOYAmt>
        <EOYAmt>170253</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>As a Parent Teacher Association ("PTA"), Friends of the Highly Gifted Magnet ("FHGM") aims to support the education and development provided by the Highly Gifted Magnet ("HGM") program at the North Hollywood High School in Los Angeles Unified School District ("LAUSD").</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Supported student extracurricular club and team activities in academics, sports, arts and music</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>49726</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Other program services and administration</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3545</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Organized various school events and field trips for HGM students (300+ students enrolled in HGM program)</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>20865</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provided support to HGM teachers in the form of books, classroom supplies, and training; provided support in student tutoring and parent education</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>25036</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>99172</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ji Xu</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Suzanne Luke</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jocelyn Kim</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Ji Xu</PersonNm>
        <USAddress>
          <AddressLine1Txt>12439 Magnolia Blvd PMB 108</AddressLine1Txt>
          <CityNm>Valley Village</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91607</ZIPCd>
        </USAddress>
        <PhoneNum>8186356916</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <SupportedOrganizationsTotalCnt>0</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>37799</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41597</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61918</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80308</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>152088</CurrentTaxYearAmt>
        <TotalAmt>373710</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>705</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>702</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>680</CurrentTaxYearAmt>
        <TotalAmt>2087</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>37799</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41597</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62623</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>81010</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>152768</CurrentTaxYearAmt>
        <TotalAmt>375797</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>375797</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>18</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>461</CurrentTaxYearAmt>
        <TotalAmt>517</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>461</CurrentTaxYearAmt>
        <TotalAmt>517</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>37799</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41597</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62641</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>81048</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>153229</CurrentTaxYearAmt>
        <TotalAmt>376314</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99860</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99980</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00140</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00020</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Merchandise sales for t-shirts and caps: $680.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Student club and team activities: $49726; Student events and field trips: $20865; School and teacher support including books, classroom supplies, and training: $20432; Student tutoring and parent education: $4604; FHGM business insurance: $2350; FHGM operating expenses including tax filings, business permits, state registration, IT, business supplies: $1195.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>