﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-06T22:49:24-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161474140</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ESTHER GULYAS TAX SERVICE INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1890 COLVIN BLVD</AddressLine1Txt>
        <CityNm>TONAWANDA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14150</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>270241227</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MIRACLES FOR HEROS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MIRA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>5452 VILLAGE STATION CIRCLE</AddressLine1Txt>
        <CityNm>WILLIAMSVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14221</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GUY LAPENNA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7163288987</PhoneNum>
      <SignatureDt>2025-02-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAYNA BOBOWICZ EA</PreparerPersonNm>
      <PTIN>P00805653</PTIN>
      <PhoneNum>7166327886</PhoneNum>
      <PreparationDt>2025-02-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="2" softwareId="23017709" referenceDocumentId="3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>10840</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10840</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>10840</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>1141</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>9690</OtherExpensesTotalAmt>
      <TotalExpensesAmt>10831</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>9</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>63</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>72</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>63</BOYAmt>
        <EOYAmt>72</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>63</BOYAmt>
        <EOYAmt>72</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>63</BOYAmt>
        <EOYAmt>72</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SUPPORT FOR VETERANS AND VA</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDES TSHIRTS, HATS, FLAGS AND SIGNS FOR VETS GIFT CARDS ARE ALSO PURCHASED AND GIVEN OUT TO VETS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9690</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>9690</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GUY LAPENNA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>GUY LAPENNA</PersonNm>
        <USAddress>
          <AddressLine1Txt>5452 VILLAGE STATION CIRC</AddressLine1Txt>
          <CityNm>WILLIAMSVILLE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14221</ZIPCd>
        </USAddress>
        <PhoneNum>7163288987</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="1" softwareId="23017709">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>2869</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1650</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20460</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10840</CurrentTaxYearAmt>
        <TotalAmt>35819</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>2869</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1650</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20460</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10840</CurrentTaxYearAmt>
        <TotalAmt>35819</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>35819</PublicSupportTotal170Amt>
      <TotalSupportAmt>35819</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="3" softwareId="23017709">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DONATIONS USED TO PURCHASE GIFT CARDS AND GIVEN TO VETERANS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>