Nonprofit · EIN 87-0132925
FREE & ACCEPTED MASONS OF UTAH GRAND LODGE
Also known as GRAND LODGE F & AM OF UTAH
Tax-exempt · MIDVALE, UT 84047
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $119,632 | $71,739 | $47,893 | $388,420 | – | $388,420 |
| December 31, 2024 | 990-EZ | $104,732 | $72,863 | $31,869 | $320,245 | – | $320,245 |
| December 31, 2023 | 990-EZ | $69,950 | $55,523 | $14,427 | $240,326 | – | $240,326 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $73,693
- Program service revenue
- $25,934
- Investment income
- $16,564
- Net income from sales of inventory
- $3,441
Expenses
- Grants and similar amounts paid
- $980
- Compensation of officers, directors and key employees
- $12,000
- Salaries, compensation and benefits (total)
- $12,984
- Professional fees and payments to contractors
- $1,715
- Occupancy
- $1,885
- Other expenses
- $54,175
Balance sheet and other
- Total assets, start of year
- $320,245
- Total assets, end of year
- $388,420
- Total liabilities, end of year
- –
- Net assets, end of year
- $388,420
- Cash, savings and investments
- $375,181
- Gross receipts
- $120,848
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORENZO TIBBITTS | GRAND SECRET | 15 | $12,000 |
| DAVID B TINGEY | GRAND MASTER | 0.25 | $0 |
| JOSEPH MILNER | DEPUTY GRAND | 0.25 | $0 |
| DEAN D REIN | GRAND TREASU | 0.25 | $0 |
| DAN LAWES | GRAND SECRET | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORENZO TIBBITTS | GRAND SECRET | 16 | $12,000 |
| DAVID B TINGEY | GRAND MASTER | 4 | $0 |
| JOSEPH MILNER | DEPUTY GRAND | 2 | $0 |
| DEAN D REIN | GRAND TREASU | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORENZO TIBBITTS | GRAND SECRET | 16 | $12,000 |
| DAVID B TINGEY | GRAND MASTER | 4 | $0 |
| JOSEPH MILNER | DEPUTY GRAND | 2 | $0 |
| DEAN D REIN | GRAND TREASU | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8132, MIDVALE, UT 84047-8132
- Mailing address (990-N for 2025)
- PO Box 8132, Midvale UT 84047
- Principal officer (990-N for 2025)
- Ephraim Sng, 123 W Morning Glory Cir, Stansbury Park UT 84074
- Signed the 990-EZ
- DAN LAWES, GRAND SECRETARY
- Phone
- (801) 363-2936
- Website
- midvalemasonry.com
- Return prepared by
- BOUNTIFUL PEAK ADVISORS
Mission
THE FREE AND ACCEPTED MASONS OF UTAH IS A NOT-FOR-PROFIT INCORPORATED FRATERNAL CORPORATION ORGANIZED FOR THE GUIDANCE AND COORDINATION OF THE ACTIVITIES FOR THE MASONIC LODGES IN THE STATE OF UTAH.
Program accomplishments
- NONE REQUIRED.
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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 87-0132925
- 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
- 1971
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 1652 (29 member organizations)
- Assets (IRS master file)
- $388,420
- Income (IRS master file)
- $120,848
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Ephraim Sng | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2025 | $119,632 | $71,739 | $388,420 | XML |
| 990-EZ | December 2024 | $104,732 | $72,863 | $320,245 | XML |
| 990-EZ | December 2023 | $69,950 | $55,523 | $240,326 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Matthew Montano | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Matthew Montano | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Kelly Allred | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
| 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 87-0132925).
Questions about FREE & ACCEPTED MASONS OF UTAH GRAND LODGE
- What is the EIN of FREE & ACCEPTED MASONS OF UTAH GRAND LODGE?
- The employer identification number (EIN) of FREE & ACCEPTED MASONS OF UTAH GRAND LODGE is 87-0132925.
- Is FREE & ACCEPTED MASONS OF UTAH GRAND LODGE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(10) since 1971.
- Are donations to FREE & ACCEPTED MASONS OF UTAH 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 UTAH GRAND LODGE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FREE & ACCEPTED MASONS OF UTAH 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 UTAH GRAND LODGE last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of FREE & ACCEPTED MASONS OF UTAH GRAND LODGE?
- The 990-N for 2025 names Ephraim Sng.
- Who are the officers and directors of FREE & ACCEPTED MASONS OF UTAH GRAND LODGE?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $12,000 (LORENZO TIBBITTS, GRAND SECRET).
- How much revenue does FREE & ACCEPTED MASONS OF UTAH GRAND LODGE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $119,632, expenses of $71,739 and total assets of $388,420 at year end.
Organizations in its group exemption (29)
- FREE & ACCEPTED MASONS OF UTAH EIN 87-0151607 · SALT LAKE CITY, UT · last filed 990 for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7337154 · MOAB, UT · last filed 990-N for 2024
- FREE & ACCEPTED MASONS OF UTAH EIN 81-3889055 · SALT LAKE CITY, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 87-6119806 · BOUNTIFUL, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 90-0500778 · NIBLEY, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7532009 · WEST POINT, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7221651 · TOOELE, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7532011 · BOUNTIFUL, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 87-0130027 · SALT LAKE CITY, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH GRAND LODGE EIN 82-5400368 · SALT LAKE CITY, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7532024 · LOGAN, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7532026 · BRIGHAM CITY, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 87-0132924 · SALT LAKE CITY, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 87-0511536 · SAINT GEORGE, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 87-0111141 · SALT LAKE CITY, UT · last filed 990-N for 2024
- FREE & ACCEPTED MASONS OF UTAH GRAND LODGE EIN 45-5525122 · MORGAN, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7337152 · SALT LAKE CITY, UT · last filed 990-N for 2024
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7532021 · SOUTH OGDEN, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7532013 · SALT LAKE CITY, UT · last filed 990-N for 2025
- FREE & ACCEPTED MASONS OF UTAH EIN 23-7221654 · SALT LAKE CITY, UT · last filed 990-N for 2025
Other nonprofits in MIDVALE
- EYE CARE FOR KIDS EIN 87-0675404 · last filed 990 for 2025
- SORENSON LEGACY FOUNDATION EIN 45-3240491 · last filed 990-PF for 2024
- JOAN AND TIM FENTON FAMILY FOUNDATION EIN 81-1409665 · last filed 990-PF for 2024
- UTAH PARTNERS FOR HEALTH EIN 27-0021804 · last filed 990 for 2024
- UTAH HIGH SCHOOL ACTIVITIES ASSOCIATION EIN 87-6000527 · last filed 990 for 2025
- MAJOR CITIES CHIEFS ASSOCIATION EIN 87-0647279 · last filed 990 for 2024
- AFFORDA EIN 45-5465651 · last filed 990 for 2025
- UTAH MEDICAL ASSOCIATION EIN 87-0204459 · last filed 990 for 2025