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    <ReturnTs>2025-05-28T16:03:13Z</ReturnTs>
    <TaxPeriodEndDt>2025-01-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200225959</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>H AND R BLOCK</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>108 S BROADWAY</AddressLine1Txt>
        <CityNm>BUHL</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83316</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-02-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>800555204</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MAGICATS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAGI</BusinessNameControlTxt>
      <PhoneNum>2084201462</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 481</AddressLine1Txt>
        <CityNm>BUHL</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>83316</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BETTI C TAYLOR</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>2084201462</PhoneNum>
      <SignatureDt>2025-05-28</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>D Waive Stager</PreparerPersonNm>
      <PTIN>P00270751</PTIN>
      <PhoneNum>8004725625</PhoneNum>
      <PreparationDt>2025-05-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MAGICATSINC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>84756</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>53374</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <OtherRevenueTotalAmt>31382</OtherRevenueTotalAmt>
      <TotalRevenueAmt>84756</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>78470</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>102</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3417</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>2743</OtherExpensesTotalAmt>
      <TotalExpensesAmt>84732</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>24</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-1246</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-1222</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>4383</BOYAmt>
        <EOYAmt>4406</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>4383</BOYAmt>
        <EOYAmt>4406</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>5629</BOYAmt>
        <EOYAmt>5628</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-1246</BOYAmt>
        <EOYAmt>-1222</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>CHARITABLE PURPOSES - FELINE RESCUE ACTIVITIES - EXPENSES $84732 362 FELINES WERE RESCUED DURING FY2024. OF THESE, 252 WERE ADOPTED IN TO HOMES, 50 WERE TRAPPED, ALTERED AND RETURNED OR RELOCATED, FORTY-SEVEN DIED FROM VARIOUS CAUSES. THIRTEEN WERE TRANSFERRED TO OTHER GROUPS FOR ADOPTION. ADDITIONALLY, MAGICATS ASSISTED WITH THE TRAPPING, ALTERING AND RETURN OF 465 MORE CATS. MAGICATS HAS 80 CATS IN LONGTERM, SPECIAL NEEDS CARE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAGICATS RESCUED 362 CATS/KITTENS IN FY 2024. 252 WERE ADOPTED, 13 WERE TRANSFERRED TO OTHER ORGANIZATIONS FOR ADOPTION, 80 ARE IN LONG TERM CARE. 47 DECEASED 615 WERE TRAPPED, NEUTERED AND RETURNED OR WERE RELOCATED</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETTI CAROL TAYLOR</PersonNm>
        <TitleTxt>DIRECTOR MANAGER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WAIVE STAGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRY MONTAGUE</PersonNm>
        <TitleTxt>DIRECTOR EMERITUS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANA DAY</PersonNm>
        <TitleTxt>TNR PROGRAM DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEANNA DIEDE</PersonNm>
        <TitleTxt>DATA MANAGEMENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</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>BETTI C TAYLOR</PersonNm>
        <USAddress>
          <AddressLine1Txt>416 8TH AVE N</AddressLine1Txt>
          <CityNm>Buhl</CityNm>
          <StateAbbreviationCd>ID</StateAbbreviationCd>
          <ZIPCd>83316</ZIPCd>
        </USAddress>
        <PhoneNum>2084201462</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>
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    <IRS990ScheduleA documentId="1">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>42867</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48531</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60609</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>69549</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53374</CurrentTaxYearAmt>
        <TotalAmt>274930</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>14056</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25520</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22326</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26555</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>31382</CurrentTaxYearAmt>
        <TotalAmt>119839</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>56923</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74051</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82935</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96104</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84756</CurrentTaxYearAmt>
        <TotalAmt>394769</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>394769</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>56923</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74051</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82935</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96104</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84756</CurrentTaxYearAmt>
        <TotalAmt>394769</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>ADOPTION FEES $20160</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>TNR DONATIONS $6000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>INDIRECT VETERINARY PAYMENTS $3422</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>CALENDAR AND COOKBOOK SALES $1800</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>PAWLYTICS DATA BASE $543</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>IDAHO NONPROFIT DUES $90</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>ADOPTION FEE REFUND $80</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESCRIPTIONS $350</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>FOSTER SUPPLIES $1420</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16 OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC $260</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 26, TOTAL LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>UNPAID VET BILLS $5628</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>