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Nonprofit · EIN 02-0104256

FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE

Also known as GRAND LODGE OF NEW HAMPSHIRE, Saint James Lodge #102

Tax-exempt · MANCHESTER, NH 03101

Financials

$428K$434K2023$624K$500K2024$735K$477K2025
Revenue Expenses · by fiscal year end
Financials of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$735,215$476,662$258,553$5,306,015$236$5,305,779
December 31, 2024990$624,405$499,839$124,566$4,767,502$89$4,767,413
December 31, 2023990$427,638$434,352-$6,714$4,402,070$1,021$4,401,049
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$164,332
Program service revenue
$201,142
Investment income
$369,725
Net gain from sales of assets
$231,571
Other revenue
$16

Expenses

Grants and similar amounts paid
$71,934
Other salaries and wages
$162,618
Salaries, compensation and benefits (total)
$174,491
Professional fundraising fees
$0
Accounting fees
$15,294
Occupancy
$13,750
Travel
$7,342
Depreciation
$19,295
Program services (functional)
$178,882
Management and general (functional)
$292,248
Fundraising (functional)
$5,532

Balance sheet and other

Total assets, start of year
$4,767,502
Total assets, end of year
$5,306,015
Total liabilities, end of year
$236
Net assets, end of year
$5,305,779
Land, buildings and equipment
$205,934
Publicly traded securities
$4,959,995
Net assets without donor restrictions
$5,115,948
Net assets with donor restrictions
$189,831
Gross receipts
$1,160,226
Employees
3
Volunteers
9
Year formed
1789
State of legal domicile
NH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
MARK A LANGISGRAND SECRETARY
Trustee or director, Officer
1$51,491
DANIEL R HOTCHKISSGRAND TREASURER
Trustee or director, Officer
1$4,000
IAN MACDONALDDEPUTY GRAND TREASURER
Trustee or director, Officer
1$1,000
SCOTT R BORTHWICKGRAND MASTER
Trustee or director, Officer
1$0
LARRY A SPRAGUEDEPUTY GRAND MASTER
Trustee or director, Officer
1$0
TROY A PATOINESENIOR GRAND WARDEN
Trustee or director, Officer
1$0
ANDREW J BENNERTJUNIOR GRAND WARDEN
Trustee or director, Officer
1$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
MARK A LANGISGRAND SECRETARY
Trustee or director, Officer
1$51,754
JOHN F GORDONGRAND TREASURER
Trustee or director, Officer
1$12,000
WILLIAM S SAWYERDEPUTY GRAND TREASURER
Trustee or director, Officer
1$1,200
DANIEL R HOTCHKISSGRAND MASTER
Trustee or director, Officer
1$0
SCOTT R BORTHWICKDEPUTY GRAND MASTER
Trustee or director, Officer
1$0
LARRY A SPRAGUESENIOR GRAND MASTER
Trustee or director, Officer
1$0
TROY A PATOINEJUNIOR GRAND WARDEN
Trustee or director, Officer
1$0
ANDREW J BENNERTSENIOR GRAND DEACON
Trustee or director, Officer
1$0
JAMES H LAWRENCE IIIJUNIOR GRAND DEACON
Trustee or director, Officer
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
MARK E LANGISGRAND SECRET
Trustee or director, Officer
30$47,873
JOHN F GORDONGRND TREASUR
Trustee or director, Officer
10$6,000
WILLIAM S SAWYERDPTY GRAND T
Trustee or director, Officer
5$600
JAMES H LAWRENCE IIIMEMBER
Trustee or director
5$0
DANIEL R HOTCHKISSGRAND MASTER
Trustee or director, Officer
20$0
SCOTT R BORTHWICKDEPUTY GRAND
Trustee or director, Officer
5$0
LARRY A SPRAGUESENIOR GRAND
Trustee or director, Officer
5$0
TROY A PATOINEJUNIOR GRAND
Trustee or director, Officer
5$0
ANDREW R BENNERTSENIOR GRAND
Trustee or director, Officer
5$0

Address and contacts

Address (IRS master file)
1505 ELM ST, MANCHESTER, NH 03101-1351
Mailing address (990-N for 2011)
7 Grand View Terrace, Kingston NH 03848
Principal officer (990 for 2025)
DANIEL HOTCHKISS, PO BOX 120, MANCHESTER, NH 031010120
Principal officer (990-N for 2011)
Fred Muscara Treasurer, 7 Grand View Terrace, Kingston NH 03848
Signed the 990
DANIEL HOTCHKISS, GRAND TREASURER
Phone
(603) 554-1723
Return prepared by
LEONE MCDONNELL & ROBERTS PA

Mission

TO PROMOTE THE HIGH IDEALS AND CHARITABLE PURPOSES OF FREEMASONRY.

990 for the year ended December 31, 2025

Program accomplishments

  • TO PROMOTE THE HIGH IDEALS AND CHARITABLE PURPOSES OF OF FREEMASONRY.
    Expenses $178,882 · grants $71,934 · revenue $570,883

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
02-0104256
Tax-exempt status
501(c)(10): Domestic fraternal society
Donations deductible (Pub 78)
Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes
Exempt since
1940
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
0085 (66 member organizations)
Assets (IRS master file)
$5,306,015
Income (IRS master file)
$1,160,226

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$735,215$476,662$5,306,015XML
990December 2024$624,405$499,839$4,767,502XML
990December 2023$427,638$434,352$4,402,070XML
990December 2022$506,647$463,114$4,019,443IRS
990December 2021$878,573$435,580$4,832,753IRS
990December 2020–––IRS
990-N for 2011
Officer: Fred Muscara Treasurer
April 30, 2012≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 02-0104256).

Questions about FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE

What is the EIN of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE?
The employer identification number (EIN) of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE is 02-0104256.
Is FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(10) since 1940.
Are donations to FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes).
Which annual return does FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE?
The 990 for the year ended December 31, 2025 names DANIEL HOTCHKISS.
Who are the officers and directors of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE?
The 990 for the year ended December 31, 2025 lists 7 people; 3 received compensation from the organization, the highest $51,491 (MARK A LANGIS, GRAND SECRETARY).
How much revenue does FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE have?
On its 990 for the year ended December 31, 2025 it reported revenue of $735,215, expenses of $476,662 and total assets of $5,306,015 at year end.

Organizations in its group exemption (66)

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