Nonprofit · EIN 52-0070151
FREE AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA
Also known as 14 WASHINGTON DAYLIGHT LODGE FAA
Tax-exempt · PARRISH, FL 34219
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $139,068 | $127,545 | $11,523 | $3,105,811 | $0 | $3,105,811 |
| September 30, 2024 | 990 | $117,323 | $111,280 | $6,043 | $2,891,138 | $0 | $2,891,138 |
| September 30, 2023 | 990 | $131,039 | $94,744 | $36,295 | $2,384,169 | $0 | $2,384,169 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $633
- Membership dues
- $633
- Program service revenue
- $0
- Investment income
- $138,435
- Net gain from sales of assets
- $22,882
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $21,038
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,320
- Occupancy
- $12,040
- Program services (functional)
- $122,303
Balance sheet and other
- Total assets, start of year
- $2,891,138
- Total assets, end of year
- $3,105,811
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,105,811
- Publicly traded securities
- $3,017,490
- Net assets without donor restrictions
- $3,105,811
- Gross receipts
- $528,902
- Employees
- 0
- Volunteers
- 30
- Year formed
- 1852
- State of legal domicile
- FL
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 |
|---|---|---|---|
| JACOB FOKO | Master Trustee or director, Officer | 6 | $0 |
| ABE SCOTLAND | Senior Warden Trustee or director, Officer | 2 | $0 |
| CHRIS RULI | JUNIOR WARDEN Trustee or director, Officer | 2 | $0 |
| CARROL COLLINS | Secretary Trustee or director, Officer | 9 | $0 |
| Jay M Emerson | Treasurer Trustee or director, Officer | 3 | $0 |
990 for the year ended September 30, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALVIN PARDO-MONELL | Master Trustee or director, Officer | 6 | $0 |
| JACOB FOKO | Senior Warden Trustee or director, Officer | 2 | $0 |
| ABE SCOTLAND | JUNIOR WARDEN Trustee or director, Officer | 2 | $0 |
| CARROL COLLINS | Secretary Trustee or director, Officer | 9 | $0 |
| Jay M Emerson | Treasurer Trustee or director, Officer | 3 | $0 |
990 for the year ended September 30, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHEN BAKER | Master Trustee or director, Officer | 6 | $0 |
| ALVIN PARDO-MONELL | Senior Warden Trustee or director, Officer | 2 | $0 |
| JACOB FOKO | JUNIOR WARDEN Trustee or director, Officer | 2 | $0 |
| CARROL COLLINS | Secretary Trustee or director, Officer | 9 | $0 |
| Jay M Emerson | Treasurer Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 16211 MULHOLLAND RD, PARRISH, FL 34219-8730
- In care of
- % JAY EMERSON JR
- Principal officer (990 for 2024)
- JAY EMERSON, 16211 MULHOLLAND ROAD, Parrish, FL 34219
- Signed the 990
- JAY EMERSON, TREASURER
- Phone
- (703) 919-4689
- Website
- wdl14.ORG
- Return prepared by
- JAMES F MCINTYRE CPA
Mission
A fraternal organization that emphasis personal study, self-improvement, and social betterment via individual involvement and philanthropy. The central preoccupation is charitable work within a local or wider community.
Program accomplishments
- The Lodge contributes to worthy charitable organizations, as well as sponsor events such as award dinners and commemeration ceremonies at Mount Vernon and elsewhere to promote patriotism and social betterment.
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
- 52-0070151
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Exempt since
- 1940
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Group exemption
- 0036: FREE AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA
- Assets (IRS master file)
- $3,105,811
- Income (IRS master file)
- $528,902
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $139,068 | $127,545 | $3,105,811 | XML |
| 990 | September 2024 | $117,323 | $111,280 | $2,891,138 | XML |
| 990 | September 2023 | $131,039 | $94,744 | $2,384,169 | XML |
| 990 | September 2022 | $104,819 | $116,562 | $2,173,759 | 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 52-0070151).
Questions about FREE AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA
- What is the EIN of FREE AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA?
- The employer identification number (EIN) of FREE AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA is 52-0070151.
- Is FREE AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(10) since 1940.
- Which annual return does FREE AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA 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 AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA 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 AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA 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 AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA?
- The 990 for the year ended September 30, 2025 names JAY EMERSON.
- Who are the officers and directors of FREE AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA?
- The 990 for the year ended September 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FREE AND ACCEPTED MASONS OF THE DISTRICT OF COLUMBIA have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $139,068, expenses of $127,545 and total assets of $3,105,811 at year end.
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