Nonprofit · EIN 31-6053068
FREE & ACCEPTED MASONS OF OHIO
Also known as 2 NOVA CAESAREA HARMONY LODGE
Tax-exempt · MIAMITOWN, OH 45041
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $51,508 | $91,841 | -$40,333 | $2,483,072 | $128,772 | $2,354,300 |
| September 30, 2024 | 990 | $64,840 | $106,608 | -$41,768 | $2,533,400 | $145,920 | $2,387,480 |
| September 30, 2023 | 990 | $49,214 | $120,776 | -$71,562 | $2,437,435 | $162,285 | $2,275,150 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $2,939
- Program service revenue
- $0
- Investment income
- $48,569
- Net gain from sales of assets
- $12,170
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $10,800
- Other salaries and wages
- $400
- Salaries, compensation and benefits (total)
- $11,200
- Professional fundraising fees
- $0
- Accounting fees
- $1,500
- Depreciation
- $5,291
- Program services (functional)
- $91,841
Balance sheet and other
- Total assets, start of year
- $2,533,400
- Total assets, end of year
- $2,483,072
- Total liabilities, end of year
- $128,772
- Net assets, end of year
- $2,354,300
- Land, buildings and equipment
- $422,939
- Publicly traded securities
- $1,856,161
- Gross receipts
- $319,939
- Employees
- 0
- Year formed
- 1904
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY OESTREICHER | TYLER Officer | 1 | $4,200 |
| LARRY BONHAUS | SECRETARY Officer | 2 | $3,600 |
| BRADLEY DAY | TREASURER Officer | 1 | $3,000 |
| ROBERT BRAUN | TRUSTEE Trustee or director | 1 | $0 |
| MARK JOHNSON | TRUSTEE Trustee or director | 1 | $0 |
| FRED GAVIGLIA | TRUSTEE Trustee or director | 1 | $0 |
| DAVID KELLY | WORSHIPFUL MASTER Officer | 40 | $0 |
| FRED GAVIGLIA | SENIOR WARDEN BLDG SPR Officer | 40 | $0 |
| MICHAEL KELLY | JUNIOR WARDEN Officer | 1 | $0 |
| FRED GAVIGLIA | COMMITTEE Officer | 1 | $0 |
990 for the year ended September 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY BONHAUS | SECRETARY Officer | 2 | $3,600 |
| DAVE HOWE | TREASURER Officer | 1 | $3,600 |
| ROBERT BRAUN | TRUSTEE Trustee or director | 1 | $0 |
| DAVID JONES | TRUSTEE Trustee or director | 1 | $0 |
| GARY COX | TRUSTEE Trustee or director | 1 | $0 |
| DAVID KELLY | WORSHIPFUL MASTER Officer | 40 | $0 |
| FRED GAVIGLIA | SENIOR WARDEN BLDG SPR Officer | 40 | $0 |
| AUTHUR CHATFIELD | JUNIOR WARDEN Officer | 1 | $0 |
| JEREMIE THEILMAN | TYLER Officer | 1 | $0 |
| MICHAEL HOGE | COMMITTEE Officer | 1 | $0 |
| BEN BEATY | TREASURER/ PART YR Officer | 1 | $0 |
990 for the year ended September 30, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY BONHAUS | SECRETARY Officer | 2 | $3,600 |
| DAVE HOWE | TREASURER Officer | 1 | $3,600 |
| JEREMIE THEILMAN | TYLER Officer | 1 | $350 |
| ROBERT BRAUN | TRUSTEE Trustee or director | 1 | $0 |
| DAVID JONES | TRUSTEE Trustee or director | 1 | $0 |
| GARY COX | TRUSTEE Trustee or director | 1 | $0 |
| DAVID KELLY | WORSHIPFUL MASTER Officer | 40 | $0 |
| FRED GAVIGLIA | SENIOR WARDEN BLDG SPR Officer | 40 | $0 |
| AUTHUR CHATFIELD | JUNIOR WARDEN Officer | 1 | $0 |
| MICHAEL HOGE | COMMITTEE Officer | 1 | $0 |
| BEN BEATY | TREASURER/ PART YR Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2, MIAMITOWN, OH 45041-0002
- In care of
- % JASON FREEMAN
- Principal officer (990 for 2024)
- David Kelly, 8021 Harrison Avenue PO Box 2, Miamitown, OH 45041
- Signed the 990
- David Kelly, WORSHIPFUL MASTER
- Phone
- (513) 254-7558
- Return prepared by
- Mary Troha CPA
Mission
Nova Caesarea Harmony Lodge No. 2 is a fraternal association dedicated to making good men better. Our most significant activities are devoted to self-development of members, works of charity and time spent in fellowship
Program accomplishments
- Fraternal Organization that provides a meeting facility for Masonic activities and program for Masons and their families. The meeting facility is also used by other Masonic organizations.Expenses $78,641 · revenue $51,508
- College Scholarship Program for Masonic families and members of the lodge. The lodge provides ten scholarships of 1,900.Expenses $13,200
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 31-6053068
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Donations deductible
- No
- Exempt since
- 1972
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Group exemption
- 0171: FREE & ACCEPTED MASONS OF OHIO
- Assets (IRS master file)
- $2,483,072
- Income (IRS master file)
- $319,939
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $51,508 | $91,841 | $2,483,072 | XML |
| 990 | September 2024 | $64,840 | $106,608 | $2,533,400 | XML |
| 990 | September 2023 | $49,214 | $120,776 | $2,437,435 | XML |
| 990 | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 31-6053068).
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 31-6053068.
- Is FREE & ACCEPTED MASONS OF OHIO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(10) since 1972.
- Are donations to FREE & ACCEPTED MASONS OF OHIO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- 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 September 30, 2026) is due February 16, 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 September 2025.
- Who is the principal officer of FREE & ACCEPTED MASONS OF OHIO?
- The 990 for the year ended September 30, 2025 names David Kelly.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF OHIO?
- The 990 for the year ended September 30, 2025 lists 10 people; 3 received compensation from the organization, the highest $4,200 (GARY OESTREICHER, TYLER).
- How much revenue does FREE & ACCEPTED MASONS OF OHIO have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $51,508, expenses of $91,841 and total assets of $2,483,072 at year end.
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