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FREE & ACCEPTED MASONS OF NEW HAMPSHIRE GRAND LODGE

EIN 02-0104256 MANCHESTER, NH

Revenue 2025
$735,215
Expenses 2025
$476,662

Program services were 37.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
10
Classification
1000
Street
1505 ELM ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

The central organization of an IRS group exemption (group number 0085), covering 66 subordinate organizations. matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

All 66 subordinates →

Mission and programs · 2025

Mission

TO PROMOTE THE HIGH IDEALS AND CHARITABLE PURPOSES OF FREEMASONRY.

Activities or mission (Part I)

TO PROMOTE THE HIGH IDEALS AND CHARITABLE PURPOSE OF FREEMASONRY.

  • TO PROMOTE THE HIGH IDEALS AND CHARITABLE PURPOSES OF OF FREEMASONRY.

    Expenses $178,882 · Grants $71,934 · Revenue $570,883

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Scott R Borthwick

    GRAND MASTER

    Total calculated
    $0
    Hours/week
    1

  • Larry A Sprague

    DEPUTY GRAND MASTER

    Total calculated
    $0
    Hours/week
    1

  • Troy A Patoine

    SENIOR GRAND WARDEN

    Total calculated
    $0
    Hours/week
    1

  • Andrew J Bennert

    JUNIOR GRAND WARDEN

    Total calculated
    $0
    Hours/week
    1

  • Daniel R Hotchkiss

    GRAND TREASURER

    Total calculated
    $4,000
    From this org
    $4,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Ian MacDonald

    DEPUTY GRAND TREASURER

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Mark A Langis

    GRAND SECRETARY

    Total calculated
    $51,491
    From this org
    $51,491
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $735,215
    Expenses
    $476,662
    Contributions
    $164,332
    Grants paid
    $71,934
  • 2023
    Revenue
    $427,638
    Expenses
    $434,352
    Contributions
    $79,201
    Grants paid
    $55,485
  • 2022
    Revenue
    $506,647
    Expenses
    $463,114
    Contributions
    $113,066
    Grants paid
    $56,636

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $878,573
    Expenses
    $435,580
    Assets (EOY)
    $4,832,753

  • 2020 · 990

    Revenue
    $753,460
    Expenses
    $352,249
    Assets (EOY)
    $4,255,366

  • 2014 · 990

    Revenue
    $486,053
    Expenses
    $339,535
    Assets (EOY)
    $3,006,207

  • 2013 · 990

    Revenue
    $275,662
    Expenses
    $283,158
    Assets (EOY)
    $2,870,181

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $327,135
    Assets (EOY)
    $2,760,178

  • 2011 · 990

    Revenue
    not reported
    Expenses
    $301,404
    Assets (EOY)
    $2,648,276

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2011

Tax period
1 May 2011 to 30 April 2012
Principal officer
Fred Muscara Treasurer
Mailing address
7 Grand View TerraceKingston NH 03848
Doing business as
Saint James Lodge #102

As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

Where these grants went next →

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility EO, GROUP, LODGE.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.