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Nonprofit · EIN 88-0023344

FREE & ACCEPTED MASONS OF NEVADA

Also known as 32 VEGAS LODGE, VEGAS LODGE NO 32 F&AM

Tax-exempt · LAS VEGAS, NV 89104

Financials

$672K$560K2022$1M$555K2023$1.2M$684K2024
Revenue Expenses · by fiscal year end
Financials of FREE & ACCEPTED MASONS OF NEVADA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
October 31, 2025990$1,208,172$683,574$524,598$14,793,797$1,440$14,792,357
October 31, 2024990$1,014,822$554,668$460,154$13,632,173$4,822$13,627,351
October 31, 2023990$671,907$560,163$111,744$11,897,071$860$11,896,211
Financial details: 990 for the year ended October 31, 2025

Revenue

Contributions, gifts and grants
$129
Program service revenue
$23,968
Investment income
$692,349
Net rental income
$490,451
Net gain from sales of assets
$402,500
Other revenue
$491,726

Expenses

Grants and similar amounts paid
$141,147
Compensation of officers, directors and key employees
$39,300
Salaries, compensation and benefits (total)
$39,300
Professional fundraising fees
$0
Accounting fees
$21,000
Occupancy
$191,485
Travel
$8,130
Depreciation
$72,185

Balance sheet and other

Total assets, start of year
$13,632,173
Total assets, end of year
$14,793,797
Total liabilities, end of year
$1,440
Net assets, end of year
$14,792,357
Land, buildings and equipment
$2,524,560
Publicly traded securities
$7,165,679
Net assets without donor restrictions
$9,271,075
Net assets with donor restrictions
$5,521,282
Gross receipts
$8,277,542
Employees
0
Volunteers
280
Year formed
1993
State of legal domicile
NV

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.

NameTitleHours / weekCompensation
WILLIAM CARY JRSECRETARY
Trustee or director, Officer
24$25,200
CHRISTOPHER D WESTTREASURER
Trustee or director, Officer
18$12,600
NIKOLA OSTOIKWORSHIPFUL M
Trustee or director, Officer
20$0
JAMES PARKER FOUTSSENIOR WARDE
Trustee or director, Officer
20$0
RODRIGO SANTA CRUZJUNIOR WARDE
Trustee or director, Officer
20$0
MITCHELL HOSTMEYERTRUSTEE
Trustee or director
18$0
RICHARD K TANNERTRUSTEE
Trustee or director
18$0
LEON PETERSTRUSTEE
Trustee or director
18$0
990 for the year ended October 31, 2024: 8 people
NameTitleHours / weekCompensation
CHRISTOPHER D WESTTREASURER
Trustee or director, Officer
18$12,000
DANIEL CROWEWORSHIPFUL M
Trustee or director, Officer
18$0
NIKOLA OSTOIKSENIOR WARDE
Trustee or director, Officer
18$0
JAMES PARKER FOUTSJUNIOR WARDE
Trustee or director, Officer
18$0
WILLIAM CARY JRSECRETARY
Trustee or director, Officer
24$0
MITCHELL HOSTMEYER3 YR TRUSTEE
Trustee or director
18$0
RICHARD K TANNER2 YR TRUSTEE
Trustee or director
18$0
LEON PETERS1 YR TRUSTEE
Trustee or director
18$0
990 for the year ended October 31, 2023: 8 people
NameTitleHours / weekCompensation
PETER MURDOCHWORSHIPFUL M
Trustee or director, Officer
18$0
DAN CROWESENIOR WARDE
Trustee or director, Officer
18$0
NIKOLA OSTOIKJUNIOR WARDE
Trustee or director, Officer
18$0
WILLIAM CARY JRSECRETARY
Trustee or director, Officer
24$0
CHRISTOPHER D WESTTREASURER
Trustee or director, Officer
18$0
TOM HILLARY3 YR TRUSTEE
Trustee or director
18$0
RICHARD K TANNER2 YR TRUSTEE
Trustee or director
18$0
LEON PETERS1 YR TRUSTEE
Trustee or director
18$0

Address and contacts

Address (IRS master file)
632 E CHARLESTON BLVD, LAS VEGAS, NV 89104-1563
In care of
% ROBERT POOL
Mailing address (990-N for 2010)
632 E CHARLESTON BLVD, LAS VEGAS NV 89104
Principal officer (990 for 2024)
NIKOLA OSTOIK, 632 E CHARLESTON BLVD, LAS VEGAS, NV 89104
Principal officer (990-N for 2010)
MARK MANCHA, 632 E CHARLESTON BLVD, LAS VEGAS NV 89104
Signed the 990
CHRISTOPHER D WEST, TREASURER
Phone
(702) 382-1174
Return prepared by
HOULDSWORTH RUSSO & COMPANY PC

Mission

A FRATERNAL ORGANIZATION WHOSE FUNDAMENTAL PHILOSOPHY IN FREEMASONRY IS TO TAKE GOOD MEN AND MAKE THEM BETTER. IMPROVEMENT OF THE INDIVIDUAL ALSO PERMEATES OUTWARD TOWARDS THE BETTERMENT OF SOCIETY AS A WHOLE. THE MASONIC ORGANIZATION SUPPORTS A WIDE ASSORTMENT OF CHARITIES, YOUTH ORGANIZATIONS, AND PUBLIC EDUCATION IN THE LAS VEGAS AREA.

990 for the year ended October 31, 2025

Program accomplishments

  • SOCIAL AND EDUCATIONAL BENEFITS ARE PROVIDED FOR ORGANIZATION MEMBERS AND CURRENT MEMBERS OF THE COMMUNITY.

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 yearYear endedDueIRS public records
2025October 31, 2026March 15, 2027Not due yet
2024October 31, 2025March 16, 2026990 on file
2023October 31, 2024March 17, 2025990 on file

IRS record

EIN
88-0023344
Tax-exempt status
501(c)(8): Fraternal beneficiary society
Exempt since
1969
Accounting year ends
October
Files
Form 990 or 990-EZ
Assets (IRS master file)
$14,793,797
Income (IRS master file)
$8,277,542

Filing history

FormYear endedRevenueExpensesAssetsReturn
990October 2025$1,208,172$683,574$14,793,797XML
990October 2024$1,014,822$554,668$13,632,173XML
990October 2023$671,907$560,163$11,897,071XML
990October 2022$1,072,468$438,790$11,306,224IRS
990October 2021–––IRS
990October 2020–––IRS
990October 2019–––IRS
990October 2018–––IRS
990October 2017–––IRS
990-N for 2010
Officer: MARK MANCHA
October 31, 2011≤ $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 88-0023344).

Questions about FREE & ACCEPTED MASONS OF NEVADA

What is the EIN of FREE & ACCEPTED MASONS OF NEVADA?
The employer identification number (EIN) of FREE & ACCEPTED MASONS OF NEVADA is 88-0023344.
Is FREE & ACCEPTED MASONS OF NEVADA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(8) since 1969.
Which annual return does FREE & ACCEPTED MASONS OF NEVADA 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 NEVADA 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 NEVADA 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 NEVADA?
The 990 for the year ended October 31, 2025 names NIKOLA OSTOIK.
Who are the officers and directors of FREE & ACCEPTED MASONS OF NEVADA?
The 990 for the year ended October 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $25,200 (WILLIAM CARY JR, SECRETARY).
How much revenue does FREE & ACCEPTED MASONS OF NEVADA have?
On its 990 for the year ended October 31, 2025 it reported revenue of $1,208,172, expenses of $683,574 and total assets of $14,793,797 at year end.

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