Nonprofit · EIN 23-7508909
FREE & ACCEPTED MASONS OF GEORGIA
Also known as TILTON 291
Tax-exempt (reinstated) · DALTON, GA 30721
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $4,500 | $2,420 | $2,080 | $2,080 | $0 | $2,080 |
| December 31, 2024 | 990-PF | $5,200 | $0 | $5,200 | $0 | $0 | $0 |
| December 31, 2023 | 990-PF | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,500
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $2,080
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,080
- Qualifying distributions
- $1,000
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID PENLEY 760 GUESS RD, RANGER, GA 30734 | SECRETARY | 6 | $0 |
| CHARLES BAILEY OLD DIXIE HWY, DALTON, GA 30721 | TREASURER | 6 | $0 |
| ELWOOD MERRITT 405 CRAIG RD, RANGER, GA 30734 | MASTER | 6 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID PENLEY 760 GUESS RD, RANGER, GA 30734 | SECRETARY | 6 | $0 |
| CHARLES BAILEY OLD DIXIE HWY, DALTON, GA 30721 | TREASURER | 6 | $0 |
| ELWOOD MERRITT 405 CRAIG RD, RANGER, GA 30734 | MASTER | 6 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID PENLEY 760 GUESS RD, RANGER, GA 30734 | SECRETARY | 6 | $0 |
| CHARLES BAILEY 4405 OLD DIXIE HWY, DALTON, GA 30720 | TREASURER | 6 | $0 |
| ELWOOD MERRITT 405 CRAIG RD, RANGER, GA 30734 | MASTER | 6 | $0 |
Address and contacts
- Address (IRS master file)
- 812 TILTON CHURCH RD SE, DALTON, GA 30721-0000
- In care of
- % DAVID LYNN PENLEY
- Signed the 990-PF
- DAVID PENLEY, Secretary
- Phone
- (706) 537-4534
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7508909
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $2,080
- Income (IRS master file)
- $4,500
Revocation and reinstatement
- Exemption revoked
- January 15, 2011
- Posted by the IRS
- September 7, 2011
- Reinstated
- Effective January 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $4,500 | $2,420 | $2,080 | IRS |
| 990-PF | December 2024 | $5,200 | $0 | $0 | XML |
| 990-PF | December 2023 | $0 | $0 | $0 | XML |
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 23-7508909).
Questions about FREE & ACCEPTED MASONS OF GEORGIA
- What is the EIN of FREE & ACCEPTED MASONS OF GEORGIA?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF GEORGIA is 23-7508909.
- Is FREE & ACCEPTED MASONS OF GEORGIA tax-exempt?
- Yes. The IRS revoked its exemption on January 15, 2011 and reinstated it effective January 15, 2011.
- Are donations to FREE & ACCEPTED MASONS OF GEORGIA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does FREE & ACCEPTED MASONS OF GEORGIA file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FREE & ACCEPTED MASONS OF GEORGIA 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 GEORGIA last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF GEORGIA?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FREE & ACCEPTED MASONS OF GEORGIA have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $4,500, expenses of $2,420 and total assets of $2,080 at year end.
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