Civic Intelligence

Free & Accepted Masons of Indiana

EIN 35-0865367 • 501(c)10 • Indianapolis, IN

Profile

Fraternal organization dedicated to patriotism, morality, mutual aid, charity, leadership, religious tolerance, and freedom. We strive to further these ideals by education and support of our membership and communities.

P O Box 47216Indianapolis, IN 46247-0216
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$10M-$25M nonprofits • Source year 2025

Net Margin

86th percentile

49%

Higher net margin than 86% of similar nonprofits.

$10M-$25M nonprofits • Source year 2025

Top Officer Pay

27th percentile

$14,400

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

$10M-$25M nonprofits • Source year 2025

Asset Growth

70th percentile

10%

Faster asset growth than 70% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

96th percentile

433%

Faster revenue growth than 96% of similar nonprofits.

$10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,246,354

Down $98,076 (-4.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$2,246,354

Down $98,076 (-4.2%) from 2023

Revenue

Up

$89,441

Up $3,497 (+4.1%) from 2023

Expenses

Down

$187,517

Down $186,928 (-50%) from 2023

Net Income

Up

-$98,076

Up $190,425 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $1,348,251Liabilities 2012: $0Net Assets 2012: $1,348,2512012Assets 2013: $1,516,126Liabilities 2013: $0Net Assets 2013: $1,516,1262013Assets 2014: $1,611,679Liabilities 2014: $0Net Assets 2014: $1,611,6792014Assets 2015: $1,601,458Liabilities 2015: $0Net Assets 2015: $1,601,4582015Assets 2016: $1,652,542Liabilities 2016: $0Net Assets 2016: $1,652,5422016Assets 2017: $1,878,106Liabilities 2017: $0Net Assets 2017: $1,878,1062017Assets 2018: $1,976,312Liabilities 2018: $0Net Assets 2018: $1,976,3122018Assets 2019: $2,018,823Liabilities 2019: $0Net Assets 2019: $2,018,8232019Assets 2020: $2,144,338Liabilities 2020: $0Net Assets 2020: $2,144,3382020Assets 2021: $2,316,959Liabilities 2021: $0Net Assets 2021: $2,316,9592021Assets 2022: $2,632,931Liabilities 2022: $0Net Assets 2022: $2,632,9312022Assets 2023: $2,344,430Liabilities 2023: $0Net Assets 2023: $2,344,4302023Assets 2024: $2,246,354Liabilities 2024: $0Net Assets 2024: $2,246,3542024

Highlighted filing

2024

Assets$2,246,354
Liabilities$0
Net Assets$2,246,354

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KExpenses 2012: $66,8122012Expenses 2013: $77,3402013Revenue 2014: $179,284Expenses 2014: $83,731Net Income 2014: $95,5532014Revenue 2015: $218,691Expenses 2015: $228,912Net Income 2015: -$10,2212015Revenue 2016: $161,015Expenses 2016: $109,931Net Income 2016: $51,0842016Revenue 2017: $311,660Expenses 2017: $86,096Net Income 2017: $225,5642017Revenue 2018: $245,593Expenses 2018: $147,387Net Income 2018: $98,2062018Revenue 2019: $271,514Expenses 2019: $229,003Net Income 2019: $42,5112019Revenue 2020: $305,780Expenses 2020: $180,265Net Income 2020: $125,5152020Revenue 2021: $391,727Expenses 2021: $219,106Net Income 2021: $172,6212021Revenue 2022: $487,330Expenses 2022: $171,358Net Income 2022: $315,9722022Revenue 2023: $85,944Expenses 2023: $374,445Net Income 2023: -$288,5012023Revenue 2024: $89,441Expenses 2024: $187,517Net Income 2024: -$98,0762024

Highlighted filing

2024

Revenue$89,441
Expenses$187,517
Net Income-$98,076

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.00$2.25$0.09$0.19$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.00$2.34$0.09$0.37$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$0.00$2.63$0.49$0.17$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.00$2.32$0.39$0.22$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.00$2.14$0.31$0.18$0.13
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.00$2.02$0.27$0.23$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.00$1.98$0.25$0.15$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.00$1.88$0.31$0.09$0.23
2016Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.16$0.11$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.22$0.23$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.00$1.61$0.18$0.08$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.00$1.35$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Sep 19, 2025
Return Version
2023v6.0
Gross Receipts
$3,559,447
Mission and Program Overview

Mission

Fraternal organization dedicated to patriotism, morality, mutual aid, charity, leadership, religious tolerance, and freedom. We strive to further these ideals by education and support of our membership and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,033,236$1,932,577▼ $100,659
Land, Buildings, and Equipment, Net$298,764$298,764→ $0
Cash and Non-Interest-Bearing Accounts$12,430$15,013▲ $2,583
Total Assets$2,344,430$2,246,354▼ $98,076
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,344,430$2,246,354▼ $98,076
Total Net Assets Fund Balance$2,344,430$2,246,354▼ $98,076
Total Liabilities and Net Assets / Fund Balance$2,344,430$2,246,354▼ $98,076

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$248,764-$248,764
Land$50,000-$50,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paul S NeySecPT$12,000$12,000
Jarrett B HillTreasPT$3,600$3,600
Revenue and Support

Revenue Composition

Contributions and Grants
$24,067
Program Service Revenue
$0
Investment Income
$-67,483
Other Revenue
$132,857
All Other Contributions
$4,719
Change in Net Assets
$-98,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,582
Salaries, Compensation, and Employee Benefits$24,935
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$91,845--$91,845
Current Officers, Directors, Trustees, and Key Employees$15,600--$15,600
Other Expenses$14,738--$14,738
Payroll Taxes$9,335--$9,335
All Other Expenses$8,839--$8,839
Insurance$6,295--$6,295
Fees for Service Investment Mgmnt Fees$5,185--$5,185
Office Expenses$3,678--$3,678
Conferences and Meetings$2,288--$2,288
Fees for Services Accounting$250--$250
Total Functional Expenses$187,517$0$0$187,517
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$847
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

This is a fraternal organization and does have members.

Form 990, Part VI, Section A, Line 7A

General membership elects officers which constitute the governing body.

Form 990, Part VI, Section A, Line 7B

Decisions are made by vote of the general membership based upon recommendations presented by the officers and committee members.

Form 990, Part VI, Section A, Line 8A

All meetings of the organization are recorded by the secretary as minutes and presented to the general membership at subsequent meeting for approval.

Form 990, Part VI, Section A, Line 8B

Committee reports are read and discussed and accepted or rejected by the general membership.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independent certified public accountant and given to the officers for review and filing. A copy of the form 990 is provided to any member in good standing upon request. Form 990 is not made available to the general public.

Form 990, Part VI, Section B, Line 19

The governing documents, conflict of interest policy, if applicable, and the financial statements are not made available to the general public. Such documents are provided to any member in good standing upon request.

Filing and Contact Details

Filer

Filer Name
Free & Accepted Masons of Indiana
EIN
35-0865367
Phone
3177863144
Address
P O BOX 47216, INDIANAPOLIS, IN 46247-0216
Doing Business As
270 Southport Lodge

Signing Officer

Name
Jarrett B Hill
Title
Treasurer
Phone
3177863144
Signed
2025-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jarrett B Hill
Formed
1905
Legal Domicile
In
Voting Board Members
481
Independent Board Members
481
Employees
4

Preparer

Preparer
Jane M Sherrill
Phone
3178824360
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

MEMBER RELATIONS 1570

Form 990, Part IX, Line 24E

MISCELLANEOUS 7269

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/DonorAdvisedFundInd0false
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IRS990/MissionDesc0FRATERNAL ORGANIZATION DEDICATED TO PATRIOTISM, MORALITY, MUTUAL AID, CHARITY, LEADERSHIP, RELIGIOUS TOLERANCE, AND FREEDOM. WE STRIVE TO FURTHER THESE IDEALS BY EDUCATION AND SUPPORT OF OUR MEMBERSHIP AND COMMUNITIES.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0847
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IRS990/OfficeExpensesGrp/ProgramServicesAmt03678
IRS990/OfficeExpensesGrp/TotalAmt03678
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0VOLUNTARY DONATIONS
IRS990/OtherExpensesGrp/Desc1PER CAPITA TO GRAND LODGE
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IRS990/OtherExpensesGrp/ProgramServicesAmt114738
IRS990/OtherExpensesGrp/TotalAmt029464
IRS990/OtherExpensesGrp/TotalAmt114738
IRS990/OtherRevenueMiscGrp/Desc0MARKET VALUE ADJUSTMENT
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IRS990/OtherRevenueTotalAmt0132010
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt09335
IRS990/PayrollTaxesGrp/TotalAmt09335
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JARRETT B HILL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt027951
IRS990/PYInvestmentIncomeAmt056781
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IRS990/PYOtherExpensesAmt0353884
IRS990/PYOtherRevenueAmt01212
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IRS990/PYSalariesCompEmpBnftPaidAmt020561
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IRS990/ReconcilationRevenueExpnssAmt0-98076
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleD/LandGrp/BookValueAmt050000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS IS A FRATERNAL ORGANIZATION AND DOES HAVE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GENERAL MEMBERSHIP ELECTS OFFICERS WHICH CONSTITUTE THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE MADE BY VOTE OF THE GENERAL MEMBERSHIP BASED UPON RECOMMENDATIONS PRESENTED BY THE OFFICERS AND COMMITTEE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEETINGS OF THE ORGANIZATION ARE RECORDED BY THE SECRETARY AS MINUTES AND PRESENTED TO THE GENERAL MEMBERSHIP AT SUBSEQUENT MEETING FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMMITTEE REPORTS ARE READ AND DISCUSSED AND ACCEPTED OR REJECTED BY THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AND GIVEN TO THE OFFICERS FOR REVIEW AND FILING. A COPY OF THE FORM 990 IS PROVIDED TO ANY MEMBER IN GOOD STANDING UPON REQUEST. FORM 990 IS NOT MADE AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, IF APPLICABLE, AND THE FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. SUCH DOCUMENTS ARE PROVIDED TO ANY MEMBER IN GOOD STANDING UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEMBER RELATIONS 1570
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MISCELLANEOUS 7269
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02246354
IRS990/TotalAssetsGrp/BOYAmt02344430
IRS990/TotalAssetsGrp/EOYAmt02246354
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt024067
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0187517
IRS990/TotalFunctionalExpensesGrp/TotalAmt0187517
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02344430
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02246354
IRS990/TotalProgramServiceExpensesAmt0187517
IRS990/TotalReportableCompFromOrgAmt015600
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt089441
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02344430
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02246354
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 47216
IRS990/USAddress/CityNm0INDIANAPOLIS
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd0462470216
IRS990/VotingMembersGoverningBodyCnt0481
IRS990/VotingMembersIndependentCnt0481
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JARRETT B HILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03177863144
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREE & ACCEPTED MASONS OF INDIANA
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0350865367
ReturnHeader/Filer/PhoneNum03177863144
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 47216
ReturnHeader/Filer/USAddress/CityNm0INDIANAPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0462470216
ReturnHeader/PreparerPersonGrp/PhoneNum03178824360
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANE M SHERRILL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-20T10:54:03-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-12-01
ReturnHeader/TaxPeriodEndDt02024-11-30
ReturnHeader/TaxYr02023

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