Nonprofit · EIN 94-0487810
FREE & ACCEPTED MASONS OF COLUMBIA- BROTHERHOOD LODGE 321
Also known as 370 COLUMBIA-BROTHERHOOD LODGE
Tax-exempt · SAN FRANCISCO, CA 94132
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $517,310 | $573,879 | -$56,569 | $14,928,836 | $0 | $14,928,836 |
| December 31, 2024 | 990 | $501,689 | $421,300 | $80,389 | $13,082,202 | $0 | $13,082,202 |
| December 31, 2023 | 990 | $407,310 | $327,141 | $80,169 | $11,420,064 | $0 | $11,420,064 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $107,310
- Membership dues
- $14,300
- Program service revenue
- $0
- Investment income
- $410,000
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $34,800
- Other salaries and wages
- $3,600
- Salaries, compensation and benefits (total)
- $41,936
- Professional fundraising fees
- $0
- Occupancy
- $25,200
- Travel
- $5,564
Balance sheet and other
- Total assets, start of year
- $13,082,202
- Total assets, end of year
- $14,928,836
- Total liabilities, end of year
- $0
- Net assets, end of year
- $14,928,836
- Publicly traded securities
- $12,262,632
- Net assets without donor restrictions
- $14,536,041
- Net assets with donor restrictions
- $392,795
- Gross receipts
- $517,310
- Employees
- 3
- State of legal domicile
- CA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jason Yen | Secretary Officer | 20 | $22,800 |
| Reyno Del Rosario Jr | Astnt Secretary Officer | 6 | $12,000 |
| Jeremias Jugal | Marshal Officer | 4 | $0 |
| Jimmy Fowler | Sr Deacon Officer | 4 | $0 |
| James Guerrero | Tiler Officer | 20 | $0 |
| Orlando Arce | Treasurer Officer | 6 | $0 |
| Anil Awasti | Master Officer | 6 | $0 |
| Jod'l Cruz | Jr Deacon Officer | 4 | $0 |
| Patrick Cheng | Jr. Steward Officer | 4 | $0 |
| Bruce Lyons | Sr. Warden Officer | 4 | $0 |
| Frank Pertierra | Jr. Warden Officer | 4 | $0 |
| Jose Rivera | Sr. Steward Officer | 4 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jason Yen | Secretary Officer | 20 | $22,800 |
| Orlando Arce | Treasurer Officer | 6 | $6,000 |
| Reyno Del Rosario Jr | Astnt Secretary Officer | 6 | $6,000 |
| James Guerrero | Tiler Officer | 20 | $3,600 |
| Jeremias Jugal | Marshal Officer | 4 | $0 |
| Jimmy Fowler | Sr Deacon Officer | 4 | $0 |
| Anil Awasti | Master Officer | 6 | $0 |
| Jod'l Cruz | Jr Deacon Officer | 4 | $0 |
| Patrick Cheng | Jr. Steward Officer | 4 | $0 |
| Bruce Lyons | Sr. Warden Officer | 4 | $0 |
| Frank Pertierra | Jr. Warden Officer | 4 | $0 |
| Jose Rivera | Sr. Steward Officer | 4 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jason Yen | Secretary Officer | 20 | $22,800 |
| Orlando Arce | Treasurer Officer | 6 | $6,000 |
| James Guerrero | Tiler Officer | 20 | $3,600 |
| Reyno Del Rosario Jr | Asst. Secretary Officer | 6 | $2,000 |
| Jeremias Jugal | Jr. Deacon Officer | 4 | $0 |
| Jimmy Fowler | Marshal Officer | 4 | $0 |
| James Gonzalez | Chaplain Officer | 4 | $0 |
| Jason Hui | Master Officer | 6 | $0 |
| Jod'l Cruz | Sr. Steward Officer | 4 | $0 |
| Anil Awasti | Sr. Warden Officer | 4 | $0 |
| Bruce Lyons | Jr. Warden Officer | 4 | $0 |
| Frank Pertierra | Sr. Deacon Officer | 4 | $0 |
| Jose Rivera | Jr. Steward Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 855 BROTHERHOOD WAY, SAN FRANCISCO, CA 94132-2903
- In care of
- % ARMANDO TELLES
- Signed the 990
- Reyno Del Rosario Jr, Treasurer
- Phone
- (415) 239-4925
- Return prepared by
- SUN & ASSOCIATES CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 94-0487810 or by the name FREE & ACCEPTED MASONS OF COLUMBIA- BROTHERHOOD LODGE 321.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
To encourage membership involvement through lodge sponsored activities.
Program accomplishments
- To encourage membership involvement through lodge sponsored activities.Expenses $573,879
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-0487810
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0214: FREE & ACCEPTED MASONS OF CALIFORNIA
- Assets (IRS master file)
- $14,928,836
- Income (IRS master file)
- $517,310
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $517,310 | $573,879 | $14,928,836 | XML |
| 990 | December 2024 | $501,689 | $421,300 | $13,082,202 | XML |
| 990 | December 2023 | $407,310 | $327,141 | $11,420,064 | XML |
| 990 | December 2022 | $404,327 | $337,810 | $9,904,239 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 94-0487810).
Questions about FREE & ACCEPTED MASONS OF COLUMBIA- BROTHERHOOD LODGE 321
- What is the EIN of FREE & ACCEPTED MASONS OF COLUMBIA- BROTHERHOOD LODGE 321?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF COLUMBIA- BROTHERHOOD LODGE 321 is 94-0487810.
- Is FREE & ACCEPTED MASONS OF COLUMBIA- BROTHERHOOD LODGE 321 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 COLUMBIA- BROTHERHOOD LODGE 321 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 COLUMBIA- BROTHERHOOD LODGE 321 due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREE & ACCEPTED MASONS OF COLUMBIA- BROTHERHOOD LODGE 321 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF COLUMBIA- BROTHERHOOD LODGE 321?
- The 990 for the year ended December 31, 2025 lists 12 people; 2 received compensation from the organization, the highest $22,800 (Jason Yen, Secretary).
- How much revenue does FREE & ACCEPTED MASONS OF COLUMBIA- BROTHERHOOD LODGE 321 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $517,310, expenses of $573,879 and total assets of $14,928,836 at year end.
Other nonprofits in SAN FRANCISCO
- DIGNITY HEALTH EIN 94-1196203 · last filed 990 for 2025
- DELTA DENTAL OF CALIFORNIA EIN 94-1461312 · last filed 990 for 2024
- COMMONWEALTH SCIENTIFIC AND INDUSTRIAL RESEARCH ORGANIZATION EIN 98-0119947 · last filed 990 for 2025
- INTERNATIONAL LONGSHRMNS & WAREHSMN UNION-PACI MRTM ASSOC WELFARE FUND EIN 94-6068578 · last filed 990 for 2025
- SERGEY BRIN FAMILY FOUNDATION EIN 47-2107200 · last filed 990-PF for 2024
- GOLDEN GATE REGIONAL CENTER INC EIN 94-2461462 · last filed 990 for 2025
- UNIVERSITY OF CALIFORNIA SAN FRANCISCO FOUNDATION EIN 94-2829914 · last filed 990 for 2025
- UNIVERSITY OF SAN FRANCISCO EIN 94-1156628 · last filed 990 for 2025