Nonprofit · EIN 31-0201226
FREE & ACCEPTED MASONS OF OHIO
Also known as 208 HANSELMANN LODGE
Tax-exempt · CINCINNATI, OH 45220
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $33,155 | $17,698 | $15,457 | $1,717,979 | $0 | $1,717,979 |
| October 31, 2024 | 990 | $53,141 | $20,044 | $33,097 | $1,666,230 | $4,616 | $1,661,614 |
| October 31, 2023 | 990 | $26,949 | $22,135 | $4,814 | $1,576,792 | $0 | $1,576,792 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $5,314
- Membership dues
- $5,314
- Program service revenue
- $130
- Investment income
- $27,711
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,000
- Occupancy
- $1,920
- Program services (functional)
- $17,698
Balance sheet and other
- Total assets, start of year
- $1,666,230
- Total assets, end of year
- $1,717,979
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,717,979
- Land, buildings and equipment
- $34,971
- Publicly traded securities
- $1,683,008
- Net assets with donor restrictions
- $1,717,979
- Gross receipts
- $33,155
- Employees
- 0
- Year formed
- 1905
- State of legal domicile
- OH
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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDALL PROCTOR | WORSHIPFUL MASTER Officer | 5 | $0 |
| CHARLES SHORT | SENIOR WARDEN Officer | 5 | $0 |
| PAUL BROWN | JUNIOR WARDEN Officer | 1 | $0 |
| FRED GAVIGLIA | SECRETARY Officer | 5 | $0 |
| JOHN TELLER | TREASURER Officer | 5 | $0 |
| JESSE MCWHORTER | LODGE EDUCATION OFFICER Officer | 1 | $0 |
990 for the year ended October 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL BROWN | WORSHIPFUL MASTER Officer | 5 | $0 |
| RANDALL PROCTOR | SENIOR WARDEN Officer | 5 | $0 |
| CHARLES SHORT | JUNIOR WARDEN Officer | 1 | $0 |
| FRED GAVIGLIA | SECRETARY Officer | 5 | $0 |
| JOHN TELLER | TREASURER Officer | 5 | $0 |
| JESSE MCWHORTER | LODGE EDUCATION OFFICER Officer | 1 | $0 |
990 for the year ended October 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL BROWN | WORSHIPFUL MASTER Officer | 5 | $0 |
| RANDALL PROCTOR | SENIOR WARDEN Officer | 5 | $0 |
| GEORGE PORTER | JUNIOR WARDEN Officer | 1 | $0 |
| FRED GAVIGLIA | SECRETARY Officer | 5 | $0 |
| JOHN TELLER | TREASURER Officer | 5 | $0 |
| JESSE MCWHORTER | LODGE EDUCATION OFFICER Officer | 1 | $0 |
| MARSHALL HUNT | FORMER SECRETARY Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 218 LUDLOW AVE, CINCINNATI, OH 45220-2109
- In care of
- % MARSHALL HUNT
- Mailing address (990-N for 2017)
- 218 LUDLOW AVENUE, CINCINNATI OH 45220
- Principal officer (990 for 2024)
- FRED GAVIGLIA, 218 LUDLOW AVENUE, CINCINNATI, OH 45220
- Principal officer (990-N for 2017)
- MARSHALL HUNT, 66 HOLLISTER STREET, CINCINNATI OH 45219
- Signed the 990
- FRED GAVIGLIA, WORSHIPFUL MASTER
- Return prepared by
- Mary Troha CPA
Mission
FRATERNAL ORGANIZATION CHARTERED BY THE GRAND LODGE FAM OF OHIO, AND MAINTAINED AS A SEPARATE ENTITY FOR FINANCIAL PURPOSES. THE ORGANIZATION PROVIDES SOCIAL, EDUCATIONAL, AND CHARITABLE PURPOSE FOR THE MEMBERS AND THEIR FAMILIES.
Program accomplishments
- PROVIDE MEETING FACILITY, MASONIC ACTIVITIES AND PROGRAMS FOR MEMBERS AND THEIR FAMILIES. PROVIDE FUNDING FOR SCHOLARSHIPS AND OTHER CHARITABLE PURPOSES IN THE COMMUNITY.Expenses $17,698 · revenue $33,155
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
IRS record
- EIN
- 31-0201226
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Exempt since
- 1940
- Accounting year ends
- October
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0171: FREE & ACCEPTED MASONS OF OHIO
- Assets (IRS master file)
- $1,717,979
- Income (IRS master file)
- $33,155
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $33,155 | $17,698 | $1,717,979 | XML |
| 990 | October 2024 | $53,141 | $20,044 | $1,666,230 | XML |
| 990 | October 2023 | $26,949 | $22,135 | $1,576,792 | XML |
| 990 | October 2022 | $7,347 | $9,321 | $1,671,370 | IRS |
| 990 | October 2021 | $28,858 | $10,898 | $1,673,344 | IRS |
| 990-N for 2017 Officer: MARSHALL HUNT | October 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 31-0201226).
Questions about FREE & ACCEPTED MASONS OF OHIO
- What is the EIN of FREE & ACCEPTED MASONS OF OHIO?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF OHIO is 31-0201226.
- Is FREE & ACCEPTED MASONS OF OHIO 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 OHIO file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FREE & ACCEPTED MASONS OF OHIO due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREE & ACCEPTED MASONS OF OHIO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of FREE & ACCEPTED MASONS OF OHIO?
- The 990 for the year ended October 31, 2025 names FRED GAVIGLIA.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF OHIO?
- The 990 for the year ended October 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does FREE & ACCEPTED MASONS OF OHIO have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $33,155, expenses of $17,698 and total assets of $1,717,979 at year end.
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