Nonprofit · EIN 31-0201228
FREE & ACCEPTED MASONS OF OHIO
Also known as 147 DAYTON LODGE
Tax-exempt · DAYTON, OH 45405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $119,288 | $175,750 | -$56,462 | $837,935 | $0 | $837,935 |
| October 31, 2024 | 990 | $114,610 | $80,339 | $34,271 | $854,208 | $0 | $854,208 |
| October 31, 2023 | 990 | $89,875 | $79,673 | $10,202 | $754,748 | $3,403 | $751,345 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $60,407
- Membership dues
- $56,336
- Program service revenue
- $0
- Investment income
- $58,881
- Net gain from sales of assets
- $38,756
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $105,317
- Compensation of officers, directors and key employees
- $5,840
- Salaries, compensation and benefits (total)
- $5,840
- Professional fundraising fees
- $0
- Accounting fees
- $2,382
- Occupancy
- $28,710
Balance sheet and other
- Total assets, start of year
- $854,208
- Total assets, end of year
- $837,935
- Total liabilities, end of year
- $0
- Net assets, end of year
- $837,935
- Publicly traded securities
- $779,910
- Gross receipts
- $372,636
- Employees
- 0
- Volunteers
- 8
- Year formed
- 1847
- State of legal domicile
- OH
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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAN FRYE | SECRETARY Trustee or director, Officer | 2 | $3,600 |
| CARL KELLER | TREASURER Trustee or director, Officer | 2 | $1,800 |
| JOSHUA ANGEL | MARSHALL & TYLER Trustee or director | 2 | $440 |
| JERRY HAYS | WORSHIPFUL MASTER Trustee or director, Officer | 2 | $0 |
| NATHAN EWING | SENIOR WARDEN Trustee or director, Officer | 2 | $0 |
| BRUCE HOWARD | JUNIOR WARDEN Trustee or director, Officer | 2 | $0 |
| JOHN JORDAN | SENIOR DEACON Trustee or director | 2 | $0 |
| CRAIG GRIFFIN | JUNIOR DEACON Trustee or director | 2 | $0 |
| NATHAN EARLY | CHAPLAIN Trustee or director | 2 | $0 |
| MARC RANNOW | SENIOR STEWARD Trustee or director | 2 | $0 |
| JAMES BRENNER | LEO Trustee or director | 2 | $0 |
990 for the year ended October 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAN FRYE | SECRETARY Trustee or director, Officer | 2 | $3,600 |
| CARL KELLER PM | TREASURER Trustee or director, Officer | 2 | $1,800 |
| JOSHUA ANGEL | TYLER Trustee or director | 2 | $400 |
| BRANDON SOWRY | WORSHIPFUL MASTER Trustee or director, Officer | 2 | $0 |
| JERRY DEAN HAYS | SENIOR WARDEN Trustee or director, Officer | 2 | $0 |
| NATHAN EWING | JUNIOR WARDEN Trustee or director, Officer | 2 | $0 |
| BRUCE HOWARD | SENIOR DEACON Trustee or director | 2 | $0 |
| TIMOTHY MOBLEY | JUNIOR DEACON Trustee or director | 2 | $0 |
| NATHAN EARLY | CHAPLAIN Trustee or director | 2 | $0 |
| JOHN JORDAN | SENIOR STEWARD Trustee or director | 2 | $0 |
| JACOB WOEHL | JUNIOR STEWARD Trustee or director | 2 | $0 |
| JAMES BRENNER | LEO Trustee or director | 2 | $0 |
990 for the year ended October 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE BAUGHMAN | SECRETARY Trustee or director, Officer | 2 | $3,600 |
| CARL KELLER PM | TREASURER Trustee or director, Officer | 2 | $1,800 |
| JOSHUA ANGEL | TYLER Trustee or director | 2 | $480 |
| JUSTIN OSBOURNE | WORSHIPFUL MASTER Trustee or director, Officer | 2 | $0 |
| BRANDON SOWRY | SENIOR WARDEN Trustee or director, Officer | 2 | $0 |
| JERRY DEAN HAYS | JUNIOR WARDEN Trustee or director, Officer | 2 | $0 |
| DANNY JORDAN | ASSISTANT TREASURER Trustee or director, Officer | 2 | $0 |
| DON TAYLOR PM | ASSISTANT SECRETARY Trustee or director, Officer | 2 | $0 |
| NATHAN EWING | SENIOR DEACON Trustee or director | 2 | $0 |
| TIMOTHY MOBLEY | JUNIOR DEACON Trustee or director | 2 | $0 |
| JIM COLEMAN | CHAPLAIN Trustee or director | 2 | $0 |
| THERON BARRY | SENIOR STEWARD Trustee or director | 2 | $0 |
| BRUCE HOWARD | JUNIOR STEWARD Trustee or director | 2 | $0 |
| WILLIAM YOUNG | MARSHALL Trustee or director | 2 | $0 |
| JAMES BRENNER | LEO Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 525 W RIVERVIEW AVE, DAYTON, OH 45405-4702
- In care of
- % DONALD TAYLOR
- Principal officer (990 for 2024)
- CARL KELLER, 525 W RIVERVIEW AVE, DAYTON, OH 45405
- Signed the 990
- CARL KELLER, TREASURER
- Phone
- (937) 294-4947
- Website
- HTTP://DAYTONLODGE147.ORG
- Return prepared by
- CLARK SCHAEFER HACKETT & CO
Mission
TO FOSTER PERSONAL GROWTH AND IMPROVE THE LIVES OF OTHERS THROUGH MASONIC PRINCIPLES AND TRADITION.
Program accomplishments
- TO PROMOTE MEMBERSHIP AND PROVIDE A FRATERNAL GATHERING ORGANIZATION
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
IRS record
- EIN
- 31-0201228
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Exempt since
- 1940
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Group exemption
- 0171: FREE & ACCEPTED MASONS OF OHIO
- Assets (IRS master file)
- $837,935
- Income (IRS master file)
- $372,636
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $119,288 | $175,750 | $837,935 | XML |
| 990 | October 2024 | $114,610 | $80,339 | $854,208 | XML |
| 990 | October 2023 | $89,875 | $79,673 | $754,748 | XML |
| 990 | October 2022 | $15,457 | $31,405 | $767,190 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | 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 31-0201228).
Questions about FREE & ACCEPTED MASONS OF OHIO
- What is the EIN of FREE & ACCEPTED MASONS OF OHIO?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF OHIO is 31-0201228.
- Is FREE & ACCEPTED MASONS OF OHIO 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 OHIO 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 OHIO due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREE & ACCEPTED MASONS OF OHIO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of FREE & ACCEPTED MASONS OF OHIO?
- The 990 for the year ended October 31, 2025 names CARL KELLER.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF OHIO?
- The 990 for the year ended October 31, 2025 lists 11 people; 3 received compensation from the organization, the highest $3,600 (DAN FRYE, SECRETARY).
- How much revenue does FREE & ACCEPTED MASONS OF OHIO have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $119,288, expenses of $175,750 and total assets of $837,935 at year end.
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