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FREE & ACCEPTED MASONS OF OHIO: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
FREE & ACCEPTED MASONS OF OHIO (EIN 31-0201228)
Tax period
2020-08-01 to 2021-07-31
Filed
2021-12-08
IRS object ID
202143429349300744
Schema version
2020v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-12-08T15:47:36-06:00ReturnTs
Tax Period End2021-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310800053PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLARK SCHAEFER HACKETT & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110100 INNOVATION DRIVEAddressLine1Txt
CityDAYTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45342ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN310201228EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FREE & ACCEPTED MASONS OF OHIOBusinessNameLine1Txt
Business Name Line2147 DAYTON LODGEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFREEBusinessNameControlTxt
Phone9372249795PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1525 W RIVERVIEW AVEAddressLine1Txt
CityDAYTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45405ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCARL KELLERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9372249795PhoneNum
Signature2021-12-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstCARLPersonFirstNm
Person LastKELLERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANNA M HELFEN CPAPreparerPersonNm
PTINP01686651PTIN
Phone9372260070PhoneNum
Preparation2021-12-07PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCARL KELLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1525 W RIVERVIEW AVEAddressLine1Txt
CityDAYTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45405ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$281,245GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTP://DAYTONLODGE147.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1847FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionFRATERNAL ORGANIZATION ESTABLISHED FOR CHARITABLE AND MEMBERSHIP ACTIVITIESActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$36,779PYContributionsGrantsAmt
CY Contributions Grants$29,671CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$20,638PYInvestmentIncomeAmt
CY Investment Income$47,994CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$57,417PYTotalRevenueAmt
CY Total Revenue$77,665CYTotalRevenueAmt
PY Grants And Similar Paid$3,002PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,250CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$64,428PYOtherExpensesAmt
CY Other Expenses$76,491CYOtherExpensesAmt
PY Total Expenses$67,430PYTotalExpensesAmt
CY Total Expenses$77,741CYTotalExpensesAmt
PY Revenues Less Expenses-$10,013PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$76CYRevenuesLessExpensesAmt
Total Assets BOY$796,897TotalAssetsBOYAmt
Total Assets EOY$847,553TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$796,897NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$847,553NetAssetsOrFundBalancesEOYAmt
MissionTO FOSTER PERSONAL GROWTH AND IMPROVE THE LIVES OF OTHERS THROUGH MASONIC PRINCIPLES AND TRADITION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROMOTE MEMBERSHIP AND PROVIDE A FRATERNAL GATHERING ORGANIZATIONDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CARL KELLER TREASURERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9378542442PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1525 W RIVERVIEW AVEAddressLine1Txt
CityDAYTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45405ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ADAM DOWNING
WORSHIPFUL MASTER2.00Yes (X)$0$0$0
JOSH MANN
SENIOR WARDEN2.00Yes (X)$0$0$0
BRUCE BAUGHMAN
JUNIOR WARDEN2.00Yes (X)$0$0$0
CARL KELLER PM
TREASURER2.00Yes (X)$1,800$0$0
DON TAYLOR PM
SECRETARY2.00Yes (X)$3,600$0$0
JUSTIN OSBOURNE
SENIOR DEACON2.00Yes (X)$0$0$0
DANIEL ADAMS
JUNIOR DEACON2.00Yes (X)$0$0$0
ROY BELCHER II
CHAPLAIN2.00Yes (X)$0$0$0
BRANDON SOWRY
SENIOR STEWARD2.00Yes (X)$0$0$0
NATHAN EWING
JUNIOR STEWARD2.00Yes (X)$0$0$0
STEVEN BEMIE PM
MARSHALL2.00Yes (X)$0$0$0
JOSHUA ANGEL
TYLER2.00Yes (X)$320$0$0
DANIEL FRYE PM
LEO2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$5,720TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$27,558MembershipDuesAmt
All Other Contributions$2,113AllOtherContributionsAmt
Total Contributions$29,671TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,632TotalRevenueColumnAmt
Exclusion$22,632ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$228,942SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$203,580SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$25,362SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,362TotalRevenueColumnAmt
Exclusion$25,362ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$77,665TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$47,994ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,250TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$6,444TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,614TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,170TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$20,980TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,001TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$7,015TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
GRAND LODGE - ENDOWED M$24,800
SECRETARY & TREASURER F$5,400
PM APRON/JEWELL$697
TYLER FEES$320

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,050TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$77,741TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$14,601BOYAmt
EOY$17,465EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$782,296BOYAmt
EOY$830,088EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$796,897BOYAmt
EOY$847,553EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$796,897BOYAmt
EOY$847,553EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$796,897BOYAmt
EOY$847,553EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$796,897BOYAmt
EOY$847,553EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$76ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$50,732NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE TREASURER REVIEWS THE FORM 990 PRIOR TO FILING, WHO PROVIDES THE FORM 990 TO ALL OTHER BOARD MEMBERS TO REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19SIGNIFICANT INFORMATION ABOUT FREEMASONRY IS AVAILABLE ON THE LODGE'S WEBSITE. GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FINANCIAL INFORMATION IS SUMMARIZED IN FORM 990 AND IS AVAILABLE ON VARIOUS PUBLIC WEBSITES.
FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD:MODIFIED CASH BASIS