﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-24T06:10:33-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>273240281</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HOULIHAN TAX SERVICE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>70 WASHINGTON ST STE 103</AddressLine1Txt>
        <CityNm>SALEM</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01970</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814290797</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UNITED PM AND MGRS OF AMERICA INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MASSACHUSETTS CHAPTHER</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>UNIT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>45 HAIGH AVE</AddressLine1Txt>
        <CityNm>SALEM</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>030794217</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KIMBERLY DONAHUE</PersonNm>
      <PersonTitleTxt>SEC/TREASURER</PersonTitleTxt>
      <PhoneNum>6034899197</PhoneNum>
      <SignatureDt>2025-04-24</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN G HOULIHAN EA</PreparerPersonNm>
      <PTIN>P01211666</PTIN>
      <PhoneNum>9787453620</PhoneNum>
      <PreparationDt>2025-04-22</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="1" softwareId="24020071" referenceDocumentId="2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>98636</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>97063</MembershipDuesAmt>
      <InvestmentIncomeAmt>1573</InvestmentIncomeAmt>
      <TotalRevenueAmt>98636</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>5400</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>150</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>9034</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>88588</OtherExpensesTotalAmt>
      <TotalExpensesAmt>103172</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2268</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>233700</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>231432</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>233700</BOYAmt>
        <EOYAmt>231432</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>233700</BOYAmt>
        <EOYAmt>231432</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>233700</BOYAmt>
        <EOYAmt>231432</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>REPRESENT POSTMASTERS AND MGRS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED SCHOLARSHIPS TO MEMEBERS CHILDREN VIA LOTTERY TO ASSIST IN THE PURSUIT OF COLLEGE DEGREES</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIMBERLY DONAHUE</PersonNm>
        <TitleTxt>SEC/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>42</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4200</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEITH MILLER</PersonNm>
        <TitleTxt>EDITOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>600</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEANNA WHITE</PersonNm>
        <TitleTxt>EDITOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>600</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KIMBERLY DONAHUE</PersonNm>
        <USAddress>
          <AddressLine1Txt>45 HAIGH AVE</AddressLine1Txt>
          <CityNm>SALEM</CityNm>
          <StateAbbreviationCd>NH</StateAbbreviationCd>
          <ZIPCd>030794217</ZIPCd>
        </USAddress>
        <PhoneNum>6034899197</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleB documentId="3" softwareId="24020071">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="2" softwareId="24020071">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CONVENTIONS, TRAVEL, DUES &amp; OFFICE EXPENSES SCHOLARSHIPS, MEETINGS, ADMINISTRATIVE EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>section 2 part A - UPMA receives no public support all</FormAndLineReferenceDesc>
        <ExplanationTxt>funds raised comes from membership dues and internal events</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME FROM MEMEBERSHIP DUES AND ASSESTMENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1 LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK INTEREST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>