Nonprofit · EIN 95-3994802
FREE & ACCEPTED MASONS OF CALIFORNIA
Also known as 446 WEST COVINA LODGE, F&AM West Covina Lodge No 446
Tax-exempt · WEST COVINA, CA 91790
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $110,862 | $81,027 | $29,835 | $1,347,306 | $0 | $1,347,306 |
| December 31, 2023 | 990 | $52,279 | $86,835 | -$34,556 | $1,288,948 | $0 | $1,288,948 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $40
- Program service revenue
- $22,491
- Investment income
- $85,206
- Net gain from sales of assets
- $2,789
- Other revenue
- $3,125
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $16,050
- Salaries, compensation and benefits (total)
- $17,581
- Professional fundraising fees
- $0
- Occupancy
- $18,000
Balance sheet and other
- Total assets, start of year
- $1,288,948
- Total assets, end of year
- $1,347,306
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,347,306
- Publicly traded securities
- $1,293,495
- Gross receipts
- $151,231
- Employees
- 2
- Volunteers
- 129
- Year formed
- 1914
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nestor Villena | Secretary Officer | 6 | $13,800 |
| Napoleon Cruz | Treasurer Officer | 6 | $2,250 |
| Manuel Manalo | Master Officer | 4 | $0 |
| Normandy Miranda | Junior Warden Officer | 4 | $0 |
| Juan Mena | Senior Warden Officer | 4 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nestor Villena | Secretary Officer | 6 | $13,800 |
| Zosimo Fernandez | Treasurer Officer | 6 | $0 |
| Louie Andres | Master Officer | 4 | $0 |
| Juan Mena | Junior Warden Officer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- 1201 S ORANGE AVE, WEST COVINA, CA 91790-3320
- In care of
- % NAPOLEON CRUZ
- Mailing address (990-N for 2013)
- 1201 S Orange Ave, West Covina CA 91790
- Principal officer (990 for 2024)
- Manuel Manalo, 1201 S Orange Ave, West Covina, CA 91790
- Principal officer (990-N for 2013)
- The Most Worshipful Grand Lodge of Free and Accepted Masons of the state of California, 1111 California st, San Francisco CA 94108
- Signed the 990
- NAPOLEON CRUZ, Treasurer
- Phone
- (626) 851-1919
California records
California keeps its own records of charities and corporations. Search them by EIN 95-3994802 or by the name FREE & ACCEPTED MASONS OF CALIFORNIA.
- 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
A man who strives to improve himself can also improve his community and the world at large. This is the mission of the Masons of California. Through Masonic principles and tradition, we foster personal growth and improve the lives of others.
Program accomplishments
- Freemasonry in California is a relevant and respected organization - both inside and outside of the fraternity. Through our culture of philanthropy, we make a profound difference in teh lives of our members and in California communities. We are engaged in the worldwide principles and fellowship of Freemasonry.
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 | Not 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
- 95-3994802
- 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)
- $1,347,306
- Income (IRS master file)
- $151,231
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $110,862 | $81,027 | $1,347,306 | IRS |
| 990 | December 2023 | $52,279 | $86,835 | $1,288,948 | XML |
| 990 | December 2022 | $3,793 | $97,799 | $1,187,121 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2013 Officer: The Most Worshipful Grand Lodge of Free and Accepted Masons of the state of California | December 31, 2013 | ≤ $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 95-3994802).
Questions about FREE & ACCEPTED MASONS OF CALIFORNIA
- What is the EIN of FREE & ACCEPTED MASONS OF CALIFORNIA?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF CALIFORNIA is 95-3994802.
- Is FREE & ACCEPTED MASONS OF CALIFORNIA 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 CALIFORNIA 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 CALIFORNIA due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREE & ACCEPTED MASONS OF CALIFORNIA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FREE & ACCEPTED MASONS OF CALIFORNIA?
- The 990 for the year ended December 31, 2024 names Manuel Manalo.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF CALIFORNIA?
- The 990 for the year ended December 31, 2024 lists 5 people; 2 received compensation from the organization, the highest $13,800 (Nestor Villena, Secretary).
- How much revenue does FREE & ACCEPTED MASONS OF CALIFORNIA have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $110,862, expenses of $81,027 and total assets of $1,347,306 at year end.
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