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    <ReturnTs>2025-09-17T16:19:35-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>951949600</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Free and Accepted Masons Torrance University 394</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Francisco De Dios JR</InCareOfNm>
      <BusinessNameControlTxt>FREE</BusinessNameControlTxt>
      <PhoneNum>4243370394</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2326 Cabrillo Ave</AddressLine1Txt>
        <CityNm>Torrance</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANCISCO DE DIOS JR</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>4243370394</PhoneNum>
      <SignatureDt>2025-09-16</SignatureDt>
    </BusinessOfficerGrp>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO-196-Copy1">
      <GroupExemptionNum>0214</GroupExemptionNum>
      <MethodOfAccountingOtherDesc>Modified Cash</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="10">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Fraternal As</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>125600</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>599</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>20540</MembershipDuesAmt>
      <InvestmentIncomeAmt>10909</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>93552</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>73018</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>20534</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>52582</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>276</GrantsAndSimilarAmountsPaidAmt>
      <OccupancyRentUtltsAndMaintAmt>7440</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>19</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>16019</OtherExpensesTotalAmt>
      <TotalExpensesAmt>23754</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>28828</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>172230</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-47751</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>153307</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>174730</BOYAmt>
        <EOYAmt>153307</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>174730</BOYAmt>
        <EOYAmt>153307</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2500</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>172230</BOYAmt>
        <EOYAmt>153307</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>See Schedule O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Schedule O</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jesus Medina</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Alan Ergina</PersonNm>
        <TitleTxt>Master</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Joel Gadut</PersonNm>
        <TitleTxt>Senior Warden</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Alen Sanchez</PersonNm>
        <TitleTxt>Junior Warden</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Francisco De Dios</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Jesus Medina</PersonNm>
        <USAddress>
          <AddressLine1Txt>2326 Cabrillo Ave</AddressLine1Txt>
          <CityNm>Torrance</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90501</ZIPCd>
        </USAddress>
        <PhoneNum>4243370394</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Contributions to LAMSB Grantee Los Angeles Masonic Service Bureau Street 16800 Devonshire St No 101 City, State, Zip Granada Hills, CA 91344Amount 276</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPer Capita Fees 8,600Ritual Expenses 2,530Education and Training 2,000Meetings,Conference &amp; Conventions 2,000Fraternal Expenses 400Youth Orders 300Bank Fees 189</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountChange in Market Value of Investmen (47,750)Prior Year adjustments (1)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearDeferred Memebership Dues 2,500 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>K. Form of Organization - Fraternal Unincorporated Organization Form 990-EZ Part III. Statement of Program Service Accomplishments. What is the organizations primary exempt purpose. 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. Other Revenue - Receipts from Torrance Masonic Temple Association (Net Surplus)</ExplanationTxt>
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    </IRS990ScheduleO>
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