Nonprofit · EIN 23-7159155
FREE & ACCEPTED MASONS OF CALIFORNIA
Also known as 753 BEACH CITIES
Tax-exempt · MANHATTAN BCH, CA 90266
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $222,446 | $197,659 | $24,787 | $2,732,219 | $135,540 | $2,596,679 |
| December 31, 2024 | 990 | $403,487 | $247,671 | $155,816 | $2,423,171 | $136,926 | $2,286,245 |
| December 31, 2023 | 990 | $203,806 | $257,307 | -$53,501 | $2,089,064 | $135,811 | $1,953,253 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $82,127
- Membership dues
- $18,576
- Program service revenue
- $0
- Investment income
- $140,238
- Other revenue
- $81
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $34,800
- Salaries, compensation and benefits (total)
- $38,127
- Professional fundraising fees
- $0
- Accounting fees
- $1,500
- Occupancy
- $36,000
- Program services (functional)
- $197,659
Balance sheet and other
- Total assets, start of year
- $2,423,171
- Total assets, end of year
- $2,732,219
- Total liabilities, end of year
- $135,540
- Net assets, end of year
- $2,596,679
- Publicly traded securities
- $2,715,243
- Net assets without donor restrictions
- $2,593,179
- Net assets with donor restrictions
- $3,500
- Gross receipts
- $222,446
- Employees
- 2
- Volunteers
- 0
- Year formed
- 1954
- State of legal domicile
- CA
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 |
|---|---|---|---|
| GABRIEL AGOPYAN | SECRETARY Officer | 18 | $0 |
| MICHAEL SHEMATEK | TREASURER Officer | 18 | $0 |
| ROBERT RAY JR | PRESIDENT Officer | 4 | $0 |
| CARL MORANDELL | VICE PRESIDENT Officer | 4 | $0 |
| JOSEPH TABRISKY SR | COO Officer | 4 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GABRIEL AGOPYAN | SECRETARY Officer | 18 | $19,200 |
| MICHAEL SHEMATEK | TREASURER Officer | 18 | $15,600 |
| AVEDIS TUNA | PRESIDENT Officer | 4 | $0 |
| ROB RAY | VICE PRESIDENT Officer | 4 | $0 |
| CARL MORANDELL | COO Officer | 4 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GABRIEL AGOPYAN | Secretary Officer | 18 | $15,600 |
| MICHAEL SHEMATEK | Treasurer Officer | 18 | $11,900 |
| LYNNG TAYLOR | President Officer | 1 | $0 |
| AVEDIS TUNA | Vice President Officer | 1 | $0 |
| CARL MORANDELL | COO Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1535 ARTESIA BLVD, MANHATTAN BCH, CA 90266-7101
- In care of
- % GABRIEL AGOPYAN
- Principal officer (990 for 2025)
- ROBERT RAY JR, 1535 ARTESIA BLVD, MANHATTAN BEACH, CA 90266
- Signed the 990
- ROBERT RAY JR, PRESIDENT
- Phone
- (310) 372-3300
- Website
- WWW.BEACHCITIESMASONS.ORG
- Return prepared by
- ABOVE & BEYOND TAX SERVICES INC
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7159155 or by the name FREE & ACCEPTED MASONS OF CALIFORNIA.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
FRATERNAL ORGANIZATION FORMED FOR COMMUNITY AND CHARITABLE ACTIVITIES.
Program accomplishments
- PROVIDED FUNDS TO HERMOSA MASONIC TEMPLE ASSOCIATION TO MAKE NEEDED MAJOR RENOVATIONS TO THEIR BUILDING.
- SCHOLARSHIP PROGRAM PROVIDED SCHOLARSHIPS FOR COLLEGE STUDENTS.
- PROGRAMS SUCH AS PUBLIC SCHOOL PROGRAM THAT PROVIDED EDUCATIONAL SUPPLIES AND FUNDING TO PUBLIC SCHOOLS AND THE MASONIC HOMES PROGRAM PROVIDED SUPPORT FOR SUBSIDIZED HOUSING FOR WIDOWS AND CHILDREN OF MASONS.
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 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
- 23-7159155
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0214: FREE & ACCEPTED MASONS OF CALIFORNIA
- Assets (IRS master file)
- $2,732,219
- Income (IRS master file)
- $222,446
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $222,446 | $197,659 | $2,732,219 | XML |
| 990 | December 2024 | $403,487 | $247,671 | $2,423,171 | XML |
| 990 | December 2023 | $203,806 | $257,307 | $2,089,064 | XML |
| 990 | December 2022 | $268,251 | $235,949 | $2,005,370 | 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 23-7159155).
Questions about FREE & ACCEPTED MASONS OF CALIFORNIA
- What is the EIN of FREE & ACCEPTED MASONS OF CALIFORNIA?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF CALIFORNIA is 23-7159155.
- Is FREE & ACCEPTED MASONS OF CALIFORNIA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(10) since 1940.
- Which annual return does FREE & ACCEPTED MASONS OF CALIFORNIA 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 CALIFORNIA 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 CALIFORNIA 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 CALIFORNIA?
- The 990 for the year ended December 31, 2025 names ROBERT RAY JR.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF CALIFORNIA?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FREE & ACCEPTED MASONS OF CALIFORNIA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $222,446, expenses of $197,659 and total assets of $2,732,219 at year end.
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