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Nonprofit · EIN 88-0023346

GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA

Also known as PAHRUMP LODGE NO 54

Tax-exempt · RENO, NV 89501

Financials

$254K$181K2020$402K$247K2022$300K$233K2023$408K$290K2024
Revenue Expenses · by fiscal year end
Financials of GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
October 31, 2025990$407,810$289,792$118,018$3,336,267$117,505$3,218,762
October 31, 2024990$300,395$233,072$67,323$2,999,131$77,794$2,921,337
October 31, 2023990$402,310$247,037$155,273$2,621,789$111,523$2,510,266
October 31, 2021990$253,771$181,005$72,766$2,850,888$51,685$2,799,203
Financial details: 990 for the year ended October 31, 2025

Revenue

Contributions, gifts and grants
$29,755
Program service revenue
$189,361
Investment income
$186,869
Net gain from sales of assets
$99,641
Net income from sales of inventory
$1,825
Other revenue
$1,825

Expenses

Grants and similar amounts paid
$5,000
Compensation of officers, directors and key employees
$53,370
Salaries, compensation and benefits (total)
$58,703
Professional fundraising fees
$0
Accounting fees
$7,500
Occupancy
$7,150

Balance sheet and other

Total assets, start of year
$2,999,131
Total assets, end of year
$3,336,267
Total liabilities, end of year
$117,505
Net assets, end of year
$3,218,762
Publicly traded securities
$3,065,226
Net assets without donor restrictions
$1,627,914
Net assets with donor restrictions
$1,590,848
Gross receipts
$3,448,308
Employees
2
Volunteers
161
Year formed
1865
State of legal domicile
NV

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.

NameTitleHours / weekCompensation
DAVID O MARTINEZGRAND SECRETARY
Officer
20$50,320
MICHEL P AURNAGUEGRAND TREASURER
Officer
3$3,000
ZAKARIAH A GULLINGGRAND MASTER
Officer
10$0
DAVID E BECHTELDEPUTY GRAND MASTER
Officer
3$0
CHARLES J BARONESENIOR GRAND WARDEN
Officer
3$0
JOSEPH E DINI IIIJUNIOR GRAND WARDEN
Officer
3$0
STEPHEN V ROBISON JRGRAND LECTURER
Officer
1$0
SEAN M BURKEGRAND TRUSTEE
Trustee or director
1$0
PAUL W CHAFFEEGRAND TRUSTEE
Trustee or director
1$0
JACOB A LEWISGRAND TRUSTEE
Trustee or director
1$0
CALEB S JENSENGRAND TRUSTEE
Trustee or director
1$0
STEPHEN A CROWDERGRAND TRUSTEE
Trustee or director
1$0
990 for the year ended October 31, 2024: 12 people
NameTitleHours / weekCompensation
DAVID O MARTINEZGRAND SECRETARY
Officer
40$50,199
MICHEL P AURNAGUEGRAND TREASURER
Officer
3$3,000
TED P BENDUREGRAND MASTER
Officer
10$0
ZAKARIAH A GULLINGDEPUTY GRAND MASTER
Officer
3$0
DAVID E BECHTELSENIOR GRAND WARDEN
Officer
3$0
CHARLES J BARONEJUNIOR GRAND WARDEN
Officer
3$0
STEPHEN V ROBISON JRGRAND LECTURER
Officer
1$0
WILLIAM H PALMER IIIGRAND TRUSTEE
Trustee or director, Officer
1$0
PAUL W CHAFFEEGRAND TRUSTEE
Trustee or director, Officer
1$0
JACOB A LEWISGRAND TRUSTEE
Trustee or director, Officer
1$0
CALEB S JENSENGRAND TRUSTEE
Trustee or director, Officer
1$0
STEPHEN A CROWDERGRAND TRUSTEE
Trustee or director, Officer
1$0
990 for the year ended October 31, 2023: 12 people
NameTitleHours / weekCompensation
DAVID O MARTINEZGRAND SECRETARY
Officer
40$49,996
JOHN W REEDGRAND TREASURER
Officer
3$3,000
KEVIN P MCCANSGRAND MASTER
Officer
10$0
TED P BENDUREDEPUTY GRAND MASTER
Officer
3$0
ZAKARIAH A GULLINGSENIOR GRAND WARDEN
Officer
3$0
DAVID E BECHTELJUNIOR GRAND WARDEN
Officer
3$0
STEPHEN V ROBISON JRGRAND LECTURER
Officer
1$0
RONALD J VICKGRAND TRUSTEE
Trustee or director, Officer
1$0
ROBIN B WILLIAMSGRAND TRUSTEE
Trustee or director, Officer
1$0
DENNIS W CASTEELGRAND TRUSTEE
Trustee or director, Officer
1$0
PAUL W CHAFFEEGRAND TRUSTEE
Trustee or director, Officer
1$0
WILLIAM H PALMER IIIGRAND TRUSTEE
Trustee or director, Officer
1$0
990 for the year ended October 31, 2021: 12 people
NameTitleHours / weekCompensation
DAVID O MARTINEZGRAND SECRETARY
Officer
16$40,500
JOHN W REEDGRAND TREASURER
Officer
3$3,000
RICHARD M GRAVER JRGRAND MASTER
Officer
10$0
MICHAEL R GILESDEPUTY GRAND MASTER
Officer
3$0
KEVIN P MCCANSSENIOR GRAND WARDEN
Officer
3$0
TED P BENDUREJUNIOR GRAND WARDEN
Officer
3$0
JOHN M BUFFINGTONGRAND LECTURER
Officer
1$0
GERMAN S TIRADOGRAND TRUSTEE
Trustee or director, Officer
1$0
MICHAEL E CHAPTONGRAND TRUSTEE
Trustee or director, Officer
1$0
TERRY L EDISGRAND TRUSTEE
Trustee or director, Officer
1$0
CRAIG A PHILLIPSGRAND TRUSTEE
Trustee or director, Officer
1$0
TIM EVANSGRAND TRUSTEE
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
40 W 1ST ST STE 317, RENO, NV 89501-1417
In care of
% DAVID O MARTINEZ PGM
Mailing address (990-N for 2011)
3821 SO SHAWNEE AVE, PAHRUMP NV 89048
Principal officer (990 for 2024)
DAVID O MARTINEZ, 40 W 1ST ST STE 317, RENO, NV 895011417
Principal officer (990-N for 2011)
FRANK F HEYER, 3821 SO SHAWNEE AVE, PAHRUMP NV 89048
Signed the 990
DAVID O MARTINEZ, SECRETARY
Phone
(775) 786-5261
Return prepared by
PANGBORN & CO LTD

Mission

PROVIDES GOVERNANCE, ADMINISTRATIVE SUPPORT, EDUCATION, AND OVERSIGHT TO CONSTITUENT MASONIC LODGES THROUGHOUT NEVADA WHILE PROMOTING BROTHERHOOD, MORAL DEVELOPMENT, CHARITABLE SERVICE, AND COMMUNITY INVOLVEMENT.

990 for the year ended October 31, 2025

Program accomplishments

  • CONSTITUENT LODGE SUPPORT:PROVIDED GOVERNANCE, ADMINISTRATIVE ASSISTANCE, TRAINING, COMMUNICATIONS, AND OVERSIGHT TO CONSTITUENT MASONIC LODGES THROUGHOUT NEVADA TO PROMOTE EFFECTIVE LODGE OPERATIONS, LEADERSHIP, MEMBERSHIP ENGAGEMENT, AND COMPLIANCE WITH GRAND LODGE REQUIREMENTS.
  • RESEARCH AND EDUCATION:PROMOTED THE STUDY OF MASONIC HISTORY, PRINCIPLES, RITUAL, GOVERNANCE, AND LEADERSHIP THROUGH EDUCATIONAL PROGRAMS, INSTRUCTIONAL MATERIALS, MEETINGS, PRESENTATIONS, AND RESEARCH ACTIVITIES FOR MEMBERS AND CONSTITUENT LODGES.
  • CHARITABLE ACTIVITIES:ENCOURAGED, COORDINATED, AND SUPPORTED CHARITABLE SERVICE BY THE GRAND LODGE AND ITS CONSTITUENT LODGES TO ASSIST INDIVIDUALS AND COMMUNITIES IN NEED AND TO PROMOTE PHILANTHROPY, VOLUNTEERISM, AND COMMUNITY INVOLVEMENT.

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 yearYear endedDueIRS public records
2025October 31, 2026March 15, 2027Not due yet
2024October 31, 2025March 16, 2026990 on file
2023October 31, 2024March 17, 2025990 on file

IRS record

EIN
88-0023346
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Donations deductible (Pub 78)
Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes
Exempt since
1969
Accounting year ends
October
Files
Form 990 or 990-EZ
Group exemption
2039 (36 member organizations)
Assets (IRS master file)
$3,336,267
Income (IRS master file)
$3,448,308

Filing history

FormYear endedRevenueExpensesAssetsReturn
990October 2025$407,810$289,792$3,336,267XML
990October 2024$300,395$233,072$2,999,131IRS
990October 2023$402,310$247,037$2,621,789XML
990October 2022$276,162$205,988$2,474,762IRS
990October 2021$253,771$181,005$2,850,888XML
990October 2020–––IRS
990October 2018–––IRS
990-N for 2011
Officer: FRANK F HEYER
October 31, 2012≤ $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 88-0023346).

Questions about GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA

What is the EIN of GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA?
The employer identification number (EIN) of GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA is 88-0023346.
Is GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1969.
Are donations to GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Group exemption; Fraternal lodge, deductible only for charitable purposes).
Which annual return does GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA 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 GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA 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 GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA 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 GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA?
The 990 for the year ended October 31, 2025 names DAVID O MARTINEZ.
Who are the officers and directors of GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA?
The 990 for the year ended October 31, 2025 lists 12 people; 2 received compensation from the organization, the highest $50,320 (DAVID O MARTINEZ, GRAND SECRETARY).
How much revenue does GRAND LODGE OF FREE AND ACCEPTED MASONS OF THE STATE OF NEVADA have?
On its 990 for the year ended October 31, 2025 it reported revenue of $407,810, expenses of $289,792 and total assets of $3,336,267 at year end.

Organizations in its group exemption (36)

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