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    <Timestamp>2011-11-15T11:02:46-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>R C ACOSTA CPA PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>10930 N TATUM BLVD SUITE C101</AddressLine1>
        <City>PHOENIX</City>
        <State>AZ</State>
        <ZIPCode>85028</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201824726</EIN>
      <Name>
        <BusinessNameLine1>MAGICAL BUILDERS</BusinessNameLine1>
      </Name>
      <NameControl>MAGI</NameControl>
      <Phone>4802478147</Phone>
      <USAddress>
        <AddressLine1>2549 EAST BLUFF DRIVE NO 421</AddressLine1>
        <City>NEWPORT BEACH</City>
        <State>CA</State>
        <ZIPCode>92660</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>CHRISTINE FRANK</Name>
      <Title>PRESIDENT</Title>
      <Phone>4802478147</Phone>
      <DateSigned>2011-11-15</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>ROBERT C ACOSTA CPA</Name>
      <Phone>6029715080</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc10046300000 RetDoc1051800001">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>WWW.MAGICALBUILDERS.COM</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>24800</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>24800</ContributionsGiftsGrantsEtc>
      <TotalRevenue>24800</TotalRevenue>
      <OtherExpensesTotal>40161</OtherExpensesTotal>
      <TotalExpenses>40161</TotalExpenses>
      <ExcessOrDeficitForYear>-15361</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>16296</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>935</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>16296</BOY>
        <EOY>935</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>16296</BOY>
        <EOY>935</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>16296</BOY>
        <EOY>935</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>UNIFY PEOPLE TO ADVANCE THE WELL BEING OF CHILDREN AND THEIR COMMUNITIES</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>MAGICAL BUILDERS PARTNERED WITH MAJOR LEAGUE BASEBALL AND THE ANGELS BASEBALL FOUNDATION TO CONSTRUCT THE MLB AND ANGELS ALL-STAR COMPLEX AT PIONEER PARK, LEAVING A LASTING LEGACY FOR THE YOUTH OF ANAHEIM. THE PROJECT, WHICH WAS A PART OF THE "GOING BEYOND" CHARITY AND COMMUNITY SERVICE THEME FOR THE 2010 MLB ALL-STAR SUMMER IN ANAHEIM, CA, CONSISTED OF THE RECONSTRUCTION OF A YOUTH BASEBALL AND SOFTBALL FIELD AND THE CONSTRUCTION OF A NEW MIRACLE LEAGUE FIELD, THAT PROVIDES OPPORTUNITIES FOR SPECIAL NEEDS CHILDREN TO PLAY BASEBALL, INCLUDING CHILDREN IN WHEELCHAIRS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>20301</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>MAGICAL BUILDERS WORKED WITH MAJOR LEAGUE BASEBALL AND THE ANGELS BASEBALL FOUNDATION TO RENOVATE THE BOYS &amp; GIRLS CLUB OF SANTA ANA, CA. THIS PROJECT INCLUDED THE CONSTRUCTION OF A YOUTH SOFTBALL/BASEBALL FIELD, AN INTERACTIVE OUTDOOR GARDEN, LANDSCAPING, AND RENOVATIONS TO THE CLUB'S INTERIOR. THE SANTA ANA BOYS &amp; GIRLS CLUB SERVES APPROXIMATELY 1400 CHILDREN EACH YEAR AND PROMOTES THE POSITIVE AND HEALTHY DEVELOPMENT OF YOUTH, ESPECIALLY FROM DISADVANTAGED CIRCUMSTANCES, BY PROVIDING SERVICES IN A SAFE ENVIRONMENT THAT BUILD THE SKILLS, CIVILITY AND SELF-CONFIDENCE NECESSARY TO SUCCEED IN A COMPETITIVE WORLD.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>4000</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>MAGICAL BUILDERS AND THE ANGELS BASEBALL FOUNDATION CONDUCTED THE "JAMMA JINGLES" ANNUAL HOLIDAY CHARITY EVENT. THOUSANDS OF NEW CHILDREN'S PAJAMAS WERE COLLECTED THROUGHOUT THE ORANGE COUNTY, CA COMMUNITY DECEMBER 1ST THROUGH DECEMBER 24TH AT VARIOUS LOCATIONS. NEW PAJAMAS WERE HANDED OUT TO THE HUNDREDS OF CHILDREN ATTENDING THE ANGELS BASEBALL FOUNDATION CHILDREN'S HOLIDAY PARTY. ADDITIONALLY, PJ'S WERE DISTRIBUED TO KEY INSTITUTIONS WHERE CHILDREN ARE LIVING TEMPORALLY, EX: FOSTER GROUP HOMES, ABUSE SHELTERS, ETC.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>500</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>24801</TotalProgramServiceExpenses>
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        <PersonName>CHRISTINE FRANK</PersonName>
        <AddressUS>
          <AddressLine1>207 CRYSTAL AVENUE</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92662</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT/BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>20.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JON FRANK</PersonName>
        <AddressUS>
          <AddressLine1>207 CRYSTAL AVENUE</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92662</ZIPCode>
        </AddressUS>
        <Title>SECRETARY/BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>10.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CRAIG PIKE</PersonName>
        <AddressUS>
          <AddressLine1>ONE ARIZONA CENTER</AddressLine1>
          <City>PHOENIX</City>
          <State>AZ</State>
          <ZIPCode>85004</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARGARET CLOUD</PersonName>
        <AddressUS>
          <AddressLine1>200 RECTOR PLACE 39D</AddressLine1>
          <City>NEW YORK</City>
          <State>NY</State>
          <ZIPCode>10280</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MANDEE HOVEY</PersonName>
        <AddressUS>
          <AddressLine1>2223 FORT DRIVE</AddressLine1>
          <City>SMYMA</City>
          <State>GA</State>
          <ZIPCode>30080</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LARRY GABRIELE JR</PersonName>
        <AddressUS>
          <AddressLine1>23425 NORTH SCOTTSDALE ROAD A-1</AddressLine1>
          <City>SCOTTSDALE</City>
          <State>AZ</State>
          <ZIPCode>85255</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>AZ</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>CHRISTINE FRANK</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>207 CRYSTAL AVENUE</AddressLine1>
          <City>NEWPORT BEACH</City>
          <State>CA</State>
          <ZIPCode>92662</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4802478147</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
    </IRS990EZ>
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        <CurrentTaxYearMinus2Years>65880</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>68285</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>24800</CurrentTaxYear>
        <Total>158965</Total>
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        <CurrentTaxYearMinus2Years>65880</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>68285</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>24800</CurrentTaxYear>
        <Total>158965</Total>
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      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
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        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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    </IRS990ScheduleB>
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      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: PROGRAM AND CONSTRUCTION EXPENSES. AMOUNT: 33,551. DESCRIPTION: TRAVEL. AMOUNT: 6,610. TOTAL TO FORM 990-EZ, LINE 16: 40,161.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc10046300000">
      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
    </TransferPrsnlBnftContractsDecl>
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