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        <BusinessNameLine1Txt>HOULIHAN TAX SERVICE</BusinessNameLine1Txt>
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        <AddressLine1Txt>70 WASHINGTON ST STE 103</AddressLine1Txt>
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        <BusinessNameLine1Txt>UNITED PM AND MGRS OF AMERICA INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MASSACHUSETTS CHAPTHER</BusinessNameLine2Txt>
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        <AddressLine1Txt>74 MASON RD</AddressLine1Txt>
        <CityNm>BROOKLINE</CityNm>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>BRIAN G HOULIHAN EA</PreparerPersonNm>
      <PTIN>P01211666</PTIN>
      <PhoneNum>9787453620</PhoneNum>
      <PreparationDt>2024-04-24</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
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      <GrossReceiptsAmt>90470</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>89714</MembershipDuesAmt>
      <InvestmentIncomeAmt>756</InvestmentIncomeAmt>
      <TotalRevenueAmt>90470</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>6250</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>150</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>11700</PrintingPublicationsPostageAmt>
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      <PrimaryExemptPurposeTxt>REPRESENT POSTMASTERS AND MGRS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED SCHOLARSHIPS TO MEMEBERS CHILDREN VIA LOTTERY TO ASSIST IN THE PURSUIT OF COLLEGE DEGREES</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>DEANNA WHITE</PersonNm>
        <TitleTxt>EDITOR</TitleTxt>
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        <PersonNm>JOSHUA RICHARD</PersonNm>
        <TitleTxt>SEC/TREASURER</TitleTxt>
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        <TitleTxt>TRAINER</TitleTxt>
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          <CityNm>SALEM</CityNm>
          <StateAbbreviationCd>NH</StateAbbreviationCd>
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      <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>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
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          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CONVENTIONS, TRAVEL, DUES &amp; OFFICE EXPENSES SCHOLARSHIPS, MEETINGS, ADMINISTRATIVE EXPENSES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>section 2 part A - UPMA receives no public support all</FormAndLineReferenceDesc>
        <ExplanationTxt>funds raised comes from membership dues and internal events</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART 1 LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME FROM MEMEBERSHIP DUES AND ASSESTMENTS</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK INTEREST</ExplanationTxt>
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