Nonprofit · EIN 99-0071742
HONOLULU MASONIC TEMPLE ASSOCIATION
Tax-exempt (reinstated) · HONOLULU, HI 96814
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $104,250 | $198,847 | -$94,597 | $3,689,436 | $0 | $3,689,436 |
| December 31, 2024 | 990 | $110,550 | $188,755 | -$78,205 | $3,784,033 | $0 | $3,784,033 |
| December 31, 2023 | 990 | $95,745 | $188,212 | -$92,467 | $3,862,263 | $0 | $3,862,263 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,000
- Program service revenue
- $103,250
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,990
- Occupancy
- $15,023
- Depreciation
- $97,132
- Program services (functional)
- $184,450
- Management and general (functional)
- $14,397
Balance sheet and other
- Total assets, start of year
- $3,784,033
- Total assets, end of year
- $3,689,436
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,689,436
- Land, buildings and equipment
- $3,629,042
- Gross receipts
- $104,250
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1996
- State of legal domicile
- HI
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 |
|---|---|---|---|
| AARON DAGUIO | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| RUDY ALVARADO | PRESIDENT Trustee or director, Officer | 4 | $0 |
| RESURRECCION ESCASA | TREASURER Trustee or director, Officer | 2 | $0 |
| DENNIS ING | SECRETARY Trustee or director, Officer | 2 | $0 |
| CRAIG HAWLEY | DIRECTOR Trustee or director, Officer | 1 | $0 |
| JARED NAMUMNART | DIRECTOR Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AARON DAGUIO | PRESIDENT Trustee or director, Officer | 4 | $0 |
| RUDY ALVARADO | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| RESURRECCION ESCASA | TREASURER Trustee or director, Officer | 2 | $0 |
| DENNIS ING | SECRETARY Trustee or director, Officer | 2 | $0 |
| BEN EGER | DIRECTOR Trustee or director, Officer | 1 | $0 |
| JARED NAMUMNART | DIRECTOR Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AAROM DAGUIO | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| EMILE DIXON | PRESIDENT Trustee or director, Officer | 4 | $0 |
| RESURRECCION ESCASA | TREASURER Trustee or director, Officer | 2 | $0 |
| DENNIS ING | SECRETARY Trustee or director, Officer | 2 | $0 |
| DINO MONTALVO | DIRECTOR Trustee or director, Officer | 1 | $0 |
| SCOTT MORGAN | DIRECTOR Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1227 MAKIKI ST, HONOLULU, HI 96814-1332
- Mailing address (990-N for 2009)
- 1227 Makiki St, Honolulu HI 96814
- Principal officer (990 for 2025)
- RESURRECCION ESCASA, 1227 MAKIKI ST, HONOLULU, HI 96814
- Principal officer (990-N for 2009)
- Raymond Culver II, 1227 Makiki St, Honolulu HI 96814
- Signed the 990
- RESURRECCION ESCASA, TREASURER
- Phone
- (808) 224-5100
- Website
- www.lodgeleprogres.org
- Return prepared by
- VERITY CPAS
Mission
TO MAINTAIN AND SUPPORT LODGE FACILITIES USED BY NON-PROFIT FRATERNAL ORGANIZATIONS.
Program accomplishments
- MAINTAINING AND SUPPORTING LODGE FACILITIES USED BY NON-PROFIT FRATERNAL ORGANIZATIONS.Expenses $184,450 · revenue $103,250
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 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
- 99-0071742
- Tax-exempt status
- 501(c)(10): Domestic fraternal society
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T50)
- Assets (IRS master file)
- $3,689,436
- Income (IRS master file)
- $104,250
Revocation and reinstatement
- Exemption revoked
- November 15, 2013
- Posted by the IRS
- March 10, 2014
- Reinstated
- Effective November 15, 2013
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 | December 2025 | $104,250 | $198,847 | $3,689,436 | XML |
| 990 | December 2024 | $110,550 | $188,755 | $3,784,033 | IRS |
| 990 | December 2023 | $95,745 | $188,212 | $3,862,263 | XML |
| 990 | December 2022 | $79,140 | $186,020 | $3,954,966 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2009 Officer: Raymond Culver II | June 30, 2010 | ≤ $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 99-0071742).
Questions about HONOLULU MASONIC TEMPLE ASSOCIATION
- What is the EIN of HONOLULU MASONIC TEMPLE ASSOCIATION?
- The employer identification number (EIN) of HONOLULU MASONIC TEMPLE ASSOCIATION is 99-0071742.
- Is HONOLULU MASONIC TEMPLE ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on November 15, 2013 and reinstated it effective November 15, 2013.
- Are donations to HONOLULU MASONIC TEMPLE ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation; Fraternal lodge, deductible only for charitable purposes).
- Which annual return does HONOLULU MASONIC TEMPLE ASSOCIATION 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 HONOLULU MASONIC TEMPLE ASSOCIATION 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 HONOLULU MASONIC TEMPLE ASSOCIATION 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 HONOLULU MASONIC TEMPLE ASSOCIATION?
- The 990 for the year ended December 31, 2025 names RESURRECCION ESCASA.
- Who are the officers and directors of HONOLULU MASONIC TEMPLE ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does HONOLULU MASONIC TEMPLE ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $104,250, expenses of $198,847 and total assets of $3,689,436 at year end.
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