FREE & ACCEPTED MASONS OF OHIO: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FREE & ACCEPTED MASONS OF OHIO (EIN 31-0201228)
Tax period
2024-11-01 to 2025-10-31
Filed
2026-09-15
IRS object ID
202612589349300841
Schema version
2024v5.5
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)
Return2026-09-15T09:55:58-05:00ReturnTs
Tax Period End2025-10-31TaxPeriodEndDt

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 Begin2024-11-01TaxPeriodBeginDt

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
Phone9372944947PhoneNum

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
Phone9372944947PhoneNum
Signature2026-09-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNA N SENNPreparerPersonNm
PTINP02134400PTIN
Phone9372260070PhoneNum
Preparation2026-09-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr

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$372,636GrossReceiptsAmt
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 Body11VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$65,114PYContributionsGrantsAmt
CY Contributions Grants$60,407CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$49,496PYInvestmentIncomeAmt
CY Investment Income$58,881CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$114,610PYTotalRevenueAmt
CY Total Revenue$119,288CYTotalRevenueAmt
PY Grants And Similar Paid$6,200PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$105,317CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,800PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,840CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$68,339PYOtherExpensesAmt
CY Other Expenses$64,593CYOtherExpensesAmt
PY Total Expenses$80,339PYTotalExpensesAmt
CY Total Expenses$175,750CYTotalExpensesAmt
PY Revenues Less Expenses$34,271PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$56,462CYRevenuesLessExpensesAmt
Total Assets BOY$854,208TotalAssetsBOYAmt
Total Assets EOY$837,935TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$854,208NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$837,935NetAssetsOrFundBalancesEOYAmt
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 OrganizationsYes (1)GrantsToOrganizationsInd
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
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri Discl0NondeductibleContriDisclInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
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 Members11GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
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 (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JERRY HAYS
WORSHIPFUL MASTER2.00Yes (X)Yes (X)$0$0$0
NATHAN EWING
SENIOR WARDEN2.00Yes (X)Yes (X)$0$0$0
BRUCE HOWARD
JUNIOR WARDEN2.00Yes (X)Yes (X)$0$0$0
CARL KELLER
TREASURER2.00Yes (X)Yes (X)$1,800$0$0
DAN FRYE
SECRETARY2.00Yes (X)Yes (X)$3,600$0$0
JOHN JORDAN
SENIOR DEACON2.00Yes (X)$0$0$0
CRAIG GRIFFIN
JUNIOR DEACON2.00Yes (X)$0$0$0
NATHAN EARLY
CHAPLAIN2.00Yes (X)$0$0$0
MARC RANNOW
SENIOR STEWARD2.00Yes (X)$0$0$0
JOSHUA ANGEL
MARSHALL & TYLER2.00Yes (X)$440$0$0
JAMES BRENNER
LEO2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$5,840TotalReportableCompFromOrgAmt
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$56,336MembershipDuesAmt
All Other Contributions$4,071AllOtherContributionsAmt
Total Contributions$60,407TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,125TotalRevenueColumnAmt
Exclusion$20,125ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$292,104SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$253,348SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$38,756SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,756TotalRevenueColumnAmt
Exclusion$38,756ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$119,288TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$58,881ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$105,317TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$5,840TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,382TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$5,161TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,737TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$28,710TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,180TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$8,053TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
PM APRON/JEWELL$554
AASR LEARNING CENTER$500
DISTRICT OFFICER'S ASSO$316

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$175,750TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,461BOYAmt
EOY$30,243EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$12,337BOYAmt
EOY$7,853EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$838,410BOYAmt
EOY$779,910EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$19,929EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$854,208BOYAmt
EOY$837,935EOYAmt

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$854,208BOYAmt
EOY$837,935EOYAmt

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$854,208BOYAmt
EOY$837,935EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$854,208BOYAmt
EOY$837,935EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$56,462ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$40,189NetUnrlzdGainsLossesInvstAmt
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 I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1ANCIENT ACCEPTED SCOTTISH RITE VALLEY OF DAYTONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1525 WEST RIVERVIEW AVENUEAddressLine1Txt
CityDAYTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45405ZIPCd
FieldValueIRS element (for citing)
Recipient EIN310201225RecipientEIN
IRC Section501(C)(10)IRCSectionDesc
Cash Grant$100,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantPROGRAM SUPPORTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org0Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

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

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