Nonprofit · EIN 31-0238135
FREE & ACCEPTED MASONS OF OHIO
Also known as 140 WESTERN HILLS-CHEVIOT
Tax-exempt · CINCINNATI, OH 45258
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $202,848 | $133,592 | $69,256 | $5,874,342 | $0 | $5,874,342 |
| October 31, 2024 | 990 | $259,451 | $121,764 | $137,687 | $5,699,579 | $7,258 | $5,692,321 |
| October 31, 2023 | 990 | $225,744 | $184,014 | $41,730 | $4,967,642 | $0 | $4,967,642 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $17,442
- Membership dues
- $13,243
- Program service revenue
- $0
- Investment income
- $183,381
- Net rental income
- $2,025
- Net gain from sales of assets
- $23,618
- Other revenue
- $2,025
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $7,072
- Salaries, compensation and benefits (total)
- $9,248
- Professional fundraising fees
- $0
- Accounting fees
- $2,723
- Occupancy
- $32,289
- Program services (functional)
- $133,592
Balance sheet and other
- Total assets, start of year
- $5,699,579
- Total assets, end of year
- $5,874,342
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,874,342
- Publicly traded securities
- $5,874,342
- Gross receipts
- $314,634
- Employees
- 2
- 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 |
|---|---|---|---|
| GREGORY OSWALD | SECRETARY Trustee or director, Officer | 25 | $4,900 |
| TRENT WEST | TREASURER Trustee or director, Officer | 1 | $2,172 |
| DAVID OWENS | WORSHIPFUL MASTER Trustee or director, Officer | 1 | $0 |
| DENNIS HELCHER JR | SENIOR WARDEN Trustee or director, Officer | 1 | $0 |
| MICHEAL BURROUGHS JR | JUNIOR WARDEN Trustee or director, Officer | 1 | $0 |
| MICHAEL PORADA | LODGE EDUCATION OFFICER Trustee or director, Officer | 1 | $0 |
990 for the year ended October 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY OSWALD | SECRETARY Trustee or director, Officer | 25 | $4,906 |
| TRENT WEST | TREASURER Trustee or director, Officer | 1 | $1,993 |
| WILLIAM RIDDLE | WORSHIPFUL MASTER Trustee or director, Officer | 1 | $0 |
| DAVID OWENS | SENIOR WARDEN Trustee or director, Officer | 1 | $0 |
| DENNIS HELCHER JR | JUNIOR WARDEN Trustee or director, Officer | 1 | $0 |
| MICHAEL PORADA | LODGE EDUCATION OFFICER Trustee or director, Officer | 1 | $0 |
| DEAN ETTER | TYLER Trustee or director, Officer | 1 | $0 |
| DAVID HEYOB | CHAPLAIN Trustee or director, Officer | 1 | $0 |
| MICHAEL BURROUGHS | SENIOR STEWARD Trustee or director, Officer | 1 | $0 |
| HAROLD GOOSMAN | JUNIOR STEWARD Trustee or director, Officer | 1 | $0 |
990 for the year ended October 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREG OSWALD | SECRETARY Trustee or director, Officer | 25 | $6,000 |
| ROBERT SIEGRIST | MASTER Trustee or director, Officer | 1 | $0 |
| JOEY MCGEE | SENIOR WARDEN Trustee or director, Officer | 1 | $0 |
| BILL RIDDLE | JUNIOR WARDEN Trustee or director, Officer | 1 | $0 |
| DAVE OWENS | SENIOR DEACON Trustee or director, Officer | 1 | $0 |
| MIKE PORADA | TREASURER Trustee or director, Officer | 1 | $0 |
| DEAN ETTER | TYLER Trustee or director, Officer | 1 | $0 |
| DENNIS HELCHER | JUNIOR DEACON Trustee or director, Officer | 1 | $0 |
| DAVID HEYOB | CHAPLAIN Trustee or director, Officer | 1 | $0 |
| MICHAEL BURROUGHS | SENIOR STEWARD Trustee or director, Officer | 1 | $0 |
| HAROLD GOOSMAN | JUNIOR STEWARD Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 58306, CINCINNATI, OH 45258-0306
- In care of
- % GREGORY OSWAND
- Principal officer (990 for 2024)
- GREGORY OSWALD, PO BOX 58306, CINCINNATI, OH 45258
- Signed the 990
- GREGORY OSWALD, SECRETARY
- Phone
- (513) 677-0133
- Website
- WHCHEV140.ORG
- Return prepared by
- Mary Troha CPA
Mission
FRATERNAL AND BENEVOLENT ORGANIZATION WHICH SUPPORTS THE OHIO MASONIC HOME AND CONTRIBUTES TO MANY OTHER CHARITIES.
Program accomplishments
- CONTRIBUTES TO NUMEROUS CHARITIES AND SUPPORTS CHARITABLE EVENTS. SUPPORTS THE OHIO MASONIC HOME RESOURCE SERVICES. PROVIDES ACADEMIC SCHOLARHIPS AND SUPPORTS YOUTH PROGRAMS. PROVIDES MEETING PLACE AND FRATERNAL PROGRAMS AND FELLOWSHIP FOR APPROXIMATELY 423 MEMBERS.Expenses $133,592
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 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
- 31-0238135
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Exempt since
- 1972
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Group exemption
- 0171: FREE & ACCEPTED MASONS OF OHIO
- Assets (IRS master file)
- $5,874,342
- Income (IRS master file)
- $314,634
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $202,848 | $133,592 | $5,874,342 | XML |
| 990 | October 2024 | $259,451 | $121,764 | $5,699,579 | XML |
| 990 | October 2023 | $225,744 | $184,014 | $4,967,642 | XML |
| 990 | October 2022 | $212,168 | $173,501 | $4,731,233 | IRS |
| 990 | October 2021 | – | – | – | IRS |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2018 | – | – | – | 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 31-0238135).
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 31-0238135.
- Is FREE & ACCEPTED MASONS OF OHIO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(10) since 1972.
- Which annual return does FREE & ACCEPTED MASONS OF OHIO 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 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 GREGORY OSWALD.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF OHIO?
- The 990 for the year ended October 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $4,900 (GREGORY OSWALD, SECRETARY).
- How much revenue does FREE & ACCEPTED MASONS OF OHIO have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $202,848, expenses of $133,592 and total assets of $5,874,342 at year end.
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