Nonprofit · EIN 23-7134320
FREE & ACCEPTED MASONS OF MICHIGAN
Also known as GROUP RETURN
Tax-exempt · ALMA, MI 48801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $9,350,788 | $6,081,972 | $3,268,816 | $51,804,083 | $0 | $51,804,083 |
| December 31, 2024 | 990 | $8,902,643 | $6,783,281 | $2,119,362 | $48,535,267 | $0 | $48,535,267 |
| December 31, 2023 | 990 | $8,390,520 | $5,582,113 | $2,808,407 | $46,415,905 | $0 | $46,415,905 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,258,673
- Membership dues
- $1,414,859
- Program service revenue
- $438,120
- Investment income
- $2,755,514
- Other revenue
- $3,898,481
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $141,914
- Salaries, compensation and benefits (total)
- $143,041
- Professional fundraising fees
- $0
- Accounting fees
- $113,650
- Occupancy
- $1,325,920
Balance sheet and other
- Total assets, start of year
- $48,535,267
- Total assets, end of year
- $51,804,083
- Total liabilities, end of year
- $0
- Net assets, end of year
- $51,804,083
- Net assets without donor restrictions
- $51,804,083
- Gross receipts
- $9,350,788
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1842
- State of legal domicile
- MI
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Craig Lehrke | RWSGW Trustee or director, Officer | 15 | $0 |
| William Sauget | MWGM Trustee or director, Officer | 15 | $0 |
| Michael S Roberts | RWDGM Trustee or director, Officer | 15 | $0 |
| Gary Paquet | RWJGW Trustee or director, Officer | 15 | $0 |
| Larry A Inscho | RWGT Trustee or director, Officer | 15 | $0 |
| William R Finkel | RWGS Trustee or director, Officer | 15 | $0 |
| Robert P Conley | CEO Officer | 40 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jim Huff | RWSGW Trustee or director, Officer | 15 | $0 |
| Eugene E Abbaticchio | MWGM Trustee or director, Officer | 15 | $0 |
| William J Sauget | RWDGM Trustee or director, Officer | 15 | $0 |
| Michael S Roberts | RWJGW Trustee or director, Officer | 15 | $0 |
| Larry A Inscho | RWGT Trustee or director, Officer | 15 | $0 |
| William R Finkel | RWGS Trustee or director, Officer | 15 | $0 |
| Robert P Conley | CEO Officer | 40 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EUGENE E ABBATICCHIO | RWDGM Trustee or director, Officer | 15 | $0 |
| DAVID G BORING | RWGT Trustee or director, Officer | 15 | $0 |
| WILLIAM R FINKEL | RWGS Trustee or director, Officer | 15 | $0 |
| JAMES D HUFF | RWGT Trustee or director, Officer | 15 | $0 |
| LARRY L JUDSON | MWGM Trustee or director, Officer | 15 | $0 |
| WILLIAM J SAUGET | RWSGW Trustee or director, Officer | 15 | $0 |
| ROBERT P CONLEY | CEO Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 1204 WRIGHT AVE, ALMA, MI 48801-1133
- Principal officer (990 for 2025)
- Leonard Davis, 1204 Wright Avenue, Alma, MI 48801
- Signed the 990
- Leonard Davis, Director of Corporate Services
- Phone
- (989) 968-4440
- Website
- www.michiganmasons.org
- Return prepared by
- YEO & YEO PC
Mission
The Masonic Fraternity of Michigan is dedicated to nurturing a supportive environment for personal and moral development, promoting fellowship and mutual respect among members, and actively serving our communities. We commit to upholding the principles of Freemasonry - Bortherly Love, Relief, and Truth - to inspire leadership, charity, and integrity in every aspect of life.
Program accomplishments
- Fraternal order for the benefit of Mankind.
What it must file and when
IRS records say it files Group return. Included in a group return filed by its parent. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7134320
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Group return
- Assets (IRS master file)
- $51,804,083
- Income (IRS master file)
- $9,350,788
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $9,350,788 | $6,081,972 | $51,804,083 | XML |
| 990 | December 2024 | $8,902,643 | $6,783,281 | $48,535,267 | XML |
| 990 | December 2023 | $8,390,520 | $5,582,113 | $46,415,905 | XML |
| 990 | December 2022 | $6,306,555 | $10,642,299 | $43,607,498 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
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 23-7134320).
Questions about FREE & ACCEPTED MASONS OF MICHIGAN
- What is the EIN of FREE & ACCEPTED MASONS OF MICHIGAN?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF MICHIGAN is 23-7134320.
- Is FREE & ACCEPTED MASONS OF MICHIGAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(10) since 1941.
- Are donations to FREE & ACCEPTED MASONS OF MICHIGAN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FREE & ACCEPTED MASONS OF MICHIGAN file?
- Form Group return. Included in a group return filed by its parent.
- When is the next return of FREE & ACCEPTED MASONS OF MICHIGAN 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 MICHIGAN 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 MICHIGAN?
- The 990 for the year ended December 31, 2025 names Leonard Davis.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF MICHIGAN?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FREE & ACCEPTED MASONS OF MICHIGAN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $9,350,788, expenses of $6,081,972 and total assets of $51,804,083 at year end.
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