Nonprofit · EIN 23-7236425
FREE & ACCEPTED MASONS OF CALIFORNIA
Also known as 532 SMYRNA
Tax-exempt · CERES, CA 95307
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $25,455 | $30,144 | -$4,689 | $280,230 | $0 | $280,230 |
| December 31, 2023 | 990-EZ | $20,602 | $29,920 | -$9,318 | $271,555 | $0 | $271,555 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $897
- Membership dues
- $8,395
- Investment income
- $7,629
- Net gain from sales of assets
- $8,514
- Other revenue
- $20
Expenses
- Grants and similar amounts paid
- $2,000
- Compensation of officers, directors and key employees
- $4,200
- Salaries, compensation and benefits (total)
- $4,200
- Occupancy
- $9,600
- Printing, publications and postage
- $260
- Other expenses
- $14,084
Balance sheet and other
- Total assets, start of year
- $271,555
- Total assets, end of year
- $280,230
- Total liabilities, end of year
- $0
- Net assets, end of year
- $280,230
- Cash, savings and investments
- $278,980
- Gross receipts
- $91,391
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Coleman | Secretary | 4 | $4,200 |
| Daniel Moore | Master | 2 | $0 |
| Evert Calbreath JR | Treasurer | 4 | $0 |
| Guy Sisco | Senior Warden | 2 | $0 |
| Steuart Holt | Junior Warden | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Coleman | Secretary | 4 | $4,200 |
| Daniel Moore | Senior Warden | 2 | $0 |
| Evert Calbreath Jr | Treasurer | 4 | $0 |
| Guy Sisco | Master | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2904 3RD ST, CERES, CA 95307-3221
- In care of
- % EVERT CALBREATH JR
- Mailing address (990-N for 2018)
- 2904 3rd St, Ceres CA 95307
- Principal officer (990-N for 2018)
- John Coleman, 2904 3rd St, Ceres CA 95307
- Signed the 990-EZ
- EVERT CALBREATH JR, Treasurer
- Phone
- (209) 538-1575
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7236425 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
See Schedule O
Program accomplishments
- See Schedule O
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7236425
- 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)
- $280,230
- Income (IRS master file)
- $91,391
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $25,455 | $30,144 | $280,230 | XML |
| 990-EZ | December 2023 | $20,602 | $29,920 | $271,555 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: John Coleman | December 31, 2018 | ≤ $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 23-7236425).
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 23-7236425.
- 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 2025 (the year ending December 31, 2025) is due May 15, 2026. 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-EZ for the year ended December 2024.
- Who is the principal officer of FREE & ACCEPTED MASONS OF CALIFORNIA?
- The 990-N for 2018 names John Coleman.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF CALIFORNIA?
- The 990-EZ for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $4,200 (John Coleman, Secretary).
- How much revenue does FREE & ACCEPTED MASONS OF CALIFORNIA have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $25,455, expenses of $30,144 and total assets of $280,230 at year end.
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