<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-15T06:53:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>141624930</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TEAL BECKER &amp; CHIARAMONTE CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7 WASHINGTON SQUARE</AddressLine1Txt>
        <CityNm>ALBANY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12205</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>146073546</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UPSTATE MASONRY INSTITUTE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>UPST</BusinessNameControlTxt>
      <PhoneNum>5186402530</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6 AIRLINE DR</AddressLine1Txt>
        <CityNm>ALBANY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12205</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TODD HELFRICH</PersonNm>
      <PersonTitleTxt>MANAGING DIRECTOR</PersonTitleTxt>
      <PhoneNum>5188690961</PhoneNum>
      <SignatureDt>2024-01-25</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TODD</PersonFirstNm>
        <PersonLastNm>HELFRICH</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEPHANIE MUMFORD CPA</PreparerPersonNm>
      <PTIN>P01278366</PTIN>
      <PhoneNum>5184566663</PhoneNum>
      <PreparationDt>2024-01-20</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MASONRYNETWORK.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>152211</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>152211</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>152211</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3207</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>6587</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>172163</OtherExpensesTotalAmt>
      <TotalExpensesAmt>181957</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-29746</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>224269</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>194523</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>211637</BOYAmt>
        <EOYAmt>165141</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>12632</BOYAmt>
        <EOYAmt>30582</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>224269</BOYAmt>
        <EOYAmt>195723</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>1200</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>224269</BOYAmt>
        <EOYAmt>194523</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PURPOSE FOR WHICH THE CORPORATION IS FORMED IS ANY PURPOSE WHICH CORPORATIONS MAY BE ORGANIZED UNDER THE NOT-FOR-PROFIT CORPORATION LAW AS A NON-CHARITABLE CORPORATION AND MORE PARTICULARLY TO IMPROVE THE OVERALL QUALITY OF MASONRY PRODUCTS OF ALL TYPES IN THE UPSTATE NEW YORK AREA IN COMMERCIAL CONSTRUCTION PROJECTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DEDICATED TO IMPROVE THE OVERALL UTILIZATION OF MASONRY MATERIALS OF ALL TYPES IN THE UPSTATE NY AREA IN COMMERCIAL CONSTRUCTION PROJECTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>REPRESENT THE MASON INDUSTRY, BY EDUCATING OUR AUDIENCE, AND PROVIDE THE KNOWLEDGE AND MEANS OF INCREASING EFFICIENCY AND PRODUCTIVITY IN MASONRY.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ADVOCATE FOR INCREASED CONSTRUCTION WITH BRICK, BLOCK, AND STONE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TODD HELFRICH</PersonNm>
        <TitleTxt>MANAGING DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW SCIOCCHETTI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN CASLER</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT LUPINI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEW HOUGHTALING</PersonNm>
        <TitleTxt>PRINCIPAL OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>TODD HELFRICH</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>6 AIRLINE DR</AddressLine1Txt>
          <CityNm>ALBANY</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12205</ZIPCd>
        </USAddress>
        <PhoneNum>5186402530</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MEETINGS/CONVENTIONS/SEMINARS. AMOUNT: 6,012. DESCRIPTION: SEMINARS. AMOUNT: 21,378. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 3,280. DESCRIPTION: AUTO EXPENSE. AMOUNT: 9,000. DESCRIPTION: LOCAL TRAVEL EXPENSE. AMOUNT: 2,723. DESCRIPTION: MARKETING/PUBLIC RELATIONS. AMOUNT: 17,418. DESCRIPTION: ADMINISTRATIVE FEES. AMOUNT: 12,000. DESCRIPTION: SERVICES ON ECA PAYROLL. AMOUNT: 98,042. DESCRIPTION: OTHER ASSOICATION DUES. AMOUNT: 1,110. DESCRIPTION: DEPRECIATION. AMOUNT: 1,200. TOTAL TO FORM 990-EZ, LINE 16: 172,163.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CONTRIBUTION RECEIVABLE. BEG. OF YEAR AMOUNT: 12,632. END OF YEAR AMOUNT: 22,782. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 7,800.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,200.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>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.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
