Nonprofit · EIN 16-6043442
FREE & ACCEPTED MASONS OF NEW YORK
Also known as 879 CHARLES W CUSHMAN LODGE
Tax-exempt · CHEEKTOWAGA, NY 14227
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $44,021 | $26,989 | $17,032 | $593,068 | $0 | $593,068 |
| December 31, 2024 | 990 | $29,897 | $18,558 | $11,339 | $561,210 | $0 | $561,210 |
| December 31, 2023 | 990 | $318,435 | $20,371 | $298,064 | $510,046 | $0 | $510,046 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,812
- Membership dues
- $2,607
- Program service revenue
- $0
- Investment income
- $41,209
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $8,820
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $9,846
- Program services (functional)
- $8,820
- Management and general (functional)
- $18,169
Balance sheet and other
- Total assets, start of year
- $561,210
- Total assets, end of year
- $593,068
- Total liabilities, end of year
- $0
- Net assets, end of year
- $593,068
- Net assets without donor restrictions
- $593,068
- Gross receipts
- $44,021
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1910
- State of legal domicile
- NY
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 |
|---|---|---|---|
| MICHAEL EMSER | PRESIDENT Trustee or director, Officer | 15 | $0 |
| MARK KINDRED | TRUSTEE Trustee or director, Officer | 20 | $0 |
| STEVEN EISENHAUER | TRUSTEE Trustee or director, Officer | 20 | $0 |
| STEPHEN TEEFT | TRUSTEE Trustee or director, Officer | 20 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL EMSER | MASTER Officer | 15 | $0 |
| FRED HOWARD | SR WARDEN Officer | 15 | $0 |
| MICHAEL MALACHOWSKI | SECRETARY Officer | 20 | $0 |
| STANLEY R MAJ | TREASURER Officer | 20 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK KINDRED | MASTER Officer | 20 | $0 |
| MICHAEL EMSER | SR WARDEN Officer | 15 | $0 |
| FRED HOWARD | J WARDEN Officer | 15 | $0 |
| MICHAEL MALACHOWSKI | SECRETARY Officer | 20 | $0 |
| STANLEY R MAJ | TREASURER Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 2379 UNION RD, CHEEKTOWAGA, NY 14227-2234
- In care of
- % JOHN E KUEMMEL
- Principal officer (990 for 2025)
- MICHAEL J EMSER, 2379 UNION RD, CHEEKTOWAGA, NY 14227
- Signed the 990
- MICHAEL J EMSER, MASTER
- Phone
- (716) 698-2645
- Return prepared by
- BROCK SCHECHTER & POLAKOFF LLP
Mission
CHARITABLE CONTRIBUTION TO COMMUNITY
Program accomplishments
- GRAND LODGE AND MASTER INSTALLATION EXPENSES, AWARDS & HONORARIUMSExpenses $8,820 · revenue $2,812
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 16-6043442
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0265: FREE AND ACCEPTED MASONS OF NEW YORK
- Assets (IRS master file)
- $593,068
- Income (IRS master file)
- $44,021
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $44,021 | $26,989 | $593,068 | IRS |
| 990 | December 2024 | $29,897 | $18,558 | $561,210 | IRS |
| 990 | December 2023 | $318,435 | $20,371 | $510,046 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 16-6043442).
Questions about FREE & ACCEPTED MASONS OF NEW YORK
- What is the EIN of FREE & ACCEPTED MASONS OF NEW YORK?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF NEW YORK is 16-6043442.
- Is FREE & ACCEPTED MASONS OF NEW YORK 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 NEW YORK file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FREE & ACCEPTED MASONS OF NEW YORK 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 YORK 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 YORK?
- The 990 for the year ended December 31, 2025 names MICHAEL J EMSER.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF NEW YORK?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FREE & ACCEPTED MASONS OF NEW YORK have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $44,021, expenses of $26,989 and total assets of $593,068 at year end.
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