Nonprofit · EIN 02-0104256
FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE
Also known as GRAND LODGE OF NEW HAMPSHIRE, Saint James Lodge #102
Tax-exempt · MANCHESTER, NH 03101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $735,215 | $476,662 | $258,553 | $5,306,015 | $236 | $5,305,779 |
| December 31, 2024 | 990 | $624,405 | $499,839 | $124,566 | $4,767,502 | $89 | $4,767,413 |
| December 31, 2023 | 990 | $427,638 | $434,352 | -$6,714 | $4,402,070 | $1,021 | $4,401,049 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $164,332
- Program service revenue
- $201,142
- Investment income
- $369,725
- Net gain from sales of assets
- $231,571
- Other revenue
- $16
Expenses
- Grants and similar amounts paid
- $71,934
- Other salaries and wages
- $162,618
- Salaries, compensation and benefits (total)
- $174,491
- Professional fundraising fees
- $0
- Accounting fees
- $15,294
- Occupancy
- $13,750
- Travel
- $7,342
- Depreciation
- $19,295
- Program services (functional)
- $178,882
- Management and general (functional)
- $292,248
- Fundraising (functional)
- $5,532
Balance sheet and other
- Total assets, start of year
- $4,767,502
- Total assets, end of year
- $5,306,015
- Total liabilities, end of year
- $236
- Net assets, end of year
- $5,305,779
- Land, buildings and equipment
- $205,934
- Publicly traded securities
- $4,959,995
- Net assets without donor restrictions
- $5,115,948
- Net assets with donor restrictions
- $189,831
- Gross receipts
- $1,160,226
- Employees
- 3
- Volunteers
- 9
- Year formed
- 1789
- State of legal domicile
- NH
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 |
|---|---|---|---|
| MARK A LANGIS | GRAND SECRETARY Trustee or director, Officer | 1 | $51,491 |
| DANIEL R HOTCHKISS | GRAND TREASURER Trustee or director, Officer | 1 | $4,000 |
| IAN MACDONALD | DEPUTY GRAND TREASURER Trustee or director, Officer | 1 | $1,000 |
| SCOTT R BORTHWICK | GRAND MASTER Trustee or director, Officer | 1 | $0 |
| LARRY A SPRAGUE | DEPUTY GRAND MASTER Trustee or director, Officer | 1 | $0 |
| TROY A PATOINE | SENIOR GRAND WARDEN Trustee or director, Officer | 1 | $0 |
| ANDREW J BENNERT | JUNIOR GRAND WARDEN Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK A LANGIS | GRAND SECRETARY Trustee or director, Officer | 1 | $51,754 |
| JOHN F GORDON | GRAND TREASURER Trustee or director, Officer | 1 | $12,000 |
| WILLIAM S SAWYER | DEPUTY GRAND TREASURER Trustee or director, Officer | 1 | $1,200 |
| DANIEL R HOTCHKISS | GRAND MASTER Trustee or director, Officer | 1 | $0 |
| SCOTT R BORTHWICK | DEPUTY GRAND MASTER Trustee or director, Officer | 1 | $0 |
| LARRY A SPRAGUE | SENIOR GRAND MASTER Trustee or director, Officer | 1 | $0 |
| TROY A PATOINE | JUNIOR GRAND WARDEN Trustee or director, Officer | 1 | $0 |
| ANDREW J BENNERT | SENIOR GRAND DEACON Trustee or director, Officer | 1 | $0 |
| JAMES H LAWRENCE III | JUNIOR GRAND DEACON Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK E LANGIS | GRAND SECRET Trustee or director, Officer | 30 | $47,873 |
| JOHN F GORDON | GRND TREASUR Trustee or director, Officer | 10 | $6,000 |
| WILLIAM S SAWYER | DPTY GRAND T Trustee or director, Officer | 5 | $600 |
| JAMES H LAWRENCE III | MEMBER Trustee or director | 5 | $0 |
| DANIEL R HOTCHKISS | GRAND MASTER Trustee or director, Officer | 20 | $0 |
| SCOTT R BORTHWICK | DEPUTY GRAND Trustee or director, Officer | 5 | $0 |
| LARRY A SPRAGUE | SENIOR GRAND Trustee or director, Officer | 5 | $0 |
| TROY A PATOINE | JUNIOR GRAND Trustee or director, Officer | 5 | $0 |
| ANDREW R BENNERT | SENIOR GRAND Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1505 ELM ST, MANCHESTER, NH 03101-1351
- Mailing address (990-N for 2011)
- 7 Grand View Terrace, Kingston NH 03848
- Principal officer (990 for 2025)
- DANIEL HOTCHKISS, PO BOX 120, MANCHESTER, NH 031010120
- Principal officer (990-N for 2011)
- Fred Muscara Treasurer, 7 Grand View Terrace, Kingston NH 03848
- Signed the 990
- DANIEL HOTCHKISS, GRAND TREASURER
- Phone
- (603) 554-1723
- Website
- WWW.NHGRANDLODGE.ORG
- Return prepared by
- LEONE MCDONNELL & ROBERTS PA
Mission
TO PROMOTE THE HIGH IDEALS AND CHARITABLE PURPOSES OF FREEMASONRY.
Program accomplishments
- TO PROMOTE THE HIGH IDEALS AND CHARITABLE PURPOSES OF OF FREEMASONRY.Expenses $178,882 · grants $71,934 · revenue $570,883
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
- 02-0104256
- Tax-exempt status
- 501(c)(10): Domestic fraternal 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
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0085 (66 member organizations)
- Assets (IRS master file)
- $5,306,015
- Income (IRS master file)
- $1,160,226
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $735,215 | $476,662 | $5,306,015 | XML |
| 990 | December 2024 | $624,405 | $499,839 | $4,767,502 | XML |
| 990 | December 2023 | $427,638 | $434,352 | $4,402,070 | XML |
| 990 | December 2022 | $506,647 | $463,114 | $4,019,443 | IRS |
| 990 | December 2021 | $878,573 | $435,580 | $4,832,753 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2011 Officer: Fred Muscara Treasurer | April 30, 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 02-0104256).
Questions about FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE
- What is the EIN of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE is 02-0104256.
- Is FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(10) since 1940.
- Are donations to FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE 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 FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE 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 NEW HAMPSHIRE GRAND LODGE 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 NEW HAMPSHIRE GRAND LODGE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE?
- The 990 for the year ended December 31, 2025 names DANIEL HOTCHKISS.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE?
- The 990 for the year ended December 31, 2025 lists 7 people; 3 received compensation from the organization, the highest $51,491 (MARK A LANGIS, GRAND SECRETARY).
- How much revenue does FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $735,215, expenses of $476,662 and total assets of $5,306,015 at year end.
Organizations in its group exemption (66)
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 23-7138339 · ROCHESTER, NH · last filed 990 for 2025
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE EIN 23-7504712 · HENNIKER, NH · last filed 990 for 2025
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE EIN 23-7504724 · STRAFFORD, NH · last filed 990 for 2026
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 02-0374599 · HOOKSETT, NH · last filed 990 for 2024
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 02-6004930 · PENACOOK, NH · last filed 990 for 2024
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 02-6010962 · SOUTH HAMPTON, NH · last filed 990-EZ for 2025
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 23-7138356 · NORTH CONWAY, NH · last filed 990-N for 2025
- ST JAMES BUILDING ASSOCIATION EIN 02-6032476 · HAMPTON, NH · last filed 990 for 2024
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 23-7126793 · SUNCOOK, NH · last filed 990 for 2024
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 02-6010485 · CONCORD, NH · last filed 990 for 2025
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 22-3466851 · PENACOOK, NH · last filed 990-EZ for 2024
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 02-6005564 · FRANKLIN, NH · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 02-6008376 · PORTSMOUTH, NH · last filed 990 for 2025
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 02-0104259 · NASHUA, NH · last filed 990-EZ for 2024
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE EIN 02-0104257 · PORTSMOUTH, NH · last filed 990 for 2024
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 23-7139721 · HAMPTON, NH · last filed 990-N for 2023
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 23-7504709 · PETERBOROUGH, NH · last filed 990-N for 2024
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 02-6010151 · WILTON, NH · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE EIN 02-6010768 · HILLSBORO, NH · last filed 990-N for 2024
- FREE & ACCEPTED MASONS OF NEW HAMPSHIRE EIN 02-0433647 · ALTON, NH · last filed 990-N for 2024
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- SAINT ANSELM COLLEGE EIN 02-0222182 · last filed 990 for 2025
- CATHOLIC HEALTHCARE TRUST EIN 02-0315693 · last filed 990 for 2025
- SOLUTIONHEALTH EIN 83-0741190 · last filed 990 for 2025
- EASTER SEALS NEW HAMPSHIRE INC EIN 02-0272825 · last filed 990 for 2025
- NEW HAMPSHIRE CATHOLIC CHARITIES INC EIN 02-0222163 · last filed 990 for 2025
- ELLIOT PROFESSIONAL SERVICES EIN 33-1003630 · last filed 990 for 2025