Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 01-01-2023 , and ending 12-31-2023
BCheck if applicable:
CName of organization
FREE AND ACCEPTED MASONS OF THE
STATE OF MICHIGAN
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1200 WRIGHT AVENUE
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
ALMA, MI48801
D Employer identification number

23-7134320
E Telephone number

G Gross receipts $ 8,390,520
F Name and address of principal officer:
ROBERT P CONLEY
 
 
I
Tax-exempt status: ( 10 ) (insert no.) or
J
Website:
WWW.MICHIGANMASONS.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions. Click to see list of attachments
List of Attached Documents:
// Content
H(c)
Group exemption number 0384
K Form of organization:  
L Year of formation: 1842
M State of legal domicile: MI
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: THE MASONIC FRATERNITY OF MICHIGAN IS DEDICATED TO NURTURING A SUPPORTIVE ENVIRONMENT FOR PERSONAL AND MORAL DEVELOPMENT, PROMOTING FELLOWSHIP AND MUTUAL RESPECT AMONG MEMBERS, AND ACTIVELY SERVING OUR COMMUNITIES. WE COMMIT TO UPHOLDING THE PRINCIPLES OF FREEMASONRY - BORTHERLY LOVE, RELIEF, AND TRUTH - TO INSPIRE LEADERSHIP, CHARITY, AND INTEGRITY IN EVERY ASPECT OF LIFE.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 6
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 6
5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6  
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b  
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) .........   2,285,483
9 Program service revenue (Part VIII, line 2g) .........   570,422
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....   2,011,986
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)   3,522,629
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)   8,390,520
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...   0
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)   141,964
16a Professional fundraising fees (Part IX, column (A), line 11e) .....   0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....   5,440,149
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)   5,582,113
19 Revenue less expenses. Subtract line 18 from line 12.......   2,808,407
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 43,607,498 46,415,905
21 Total liabilities (Part X, line 26).............   0
22 Net assets or fund balances. Subtract line 21 from line 20..... 43,607,498 46,415,905
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE MASONIC FRATERNITY OF MICHIGAN IS DEDICATED TO NURTURING A SUPPORTIVE ENVIRONMENT FOR PERSONAL AND MORAL DEVELOPMENT, PROMOTING FELLOWSHIP AND MUTUAL RESPECT AMONG MEMBERS, AND ACTIVELY SERVING OUR COMMUNITIES. WE COMMIT TO UPHOLDING THE PRINCIPLES OF FREEMASONRY - BORTHERLY LOVE, RELIEF, AND TRUTH - TO INSPIRE LEADERSHIP, CHARITY, AND INTEGRITY IN EVERY ASPECT OF LIFE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
FRATERNAL ORDER FOR THE BENEFIT OF MANKIND.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses  
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II.........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. ...................
11a
 
No
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
 
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
 
No
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
0
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
No
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
Yes
 
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
Yes
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
6
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
6
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Yes
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
 
No
13
Did the organization have a written whistleblower policy? ...............
13
 
No
14
Did the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
ROBERT P CONLEY1200 WRIGHT AVENUE   ALMA,MI48801 (989) 968-4440
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) EUGENE E ABBATICCHIO......................................................................
RWDGM
 15.00
.................
  		X   X       0 0 0
(2) DAVID G BORING......................................................................
RWGT
 15.00
.................
  		X   X       0 0 0
(3) WILLIAM R FINKEL......................................................................
RWGS
 15.00
.................
  		X   X       0 0 0
(4) JAMES D HUFF......................................................................
RWGT
 15.00
.................
  		X   X       0 0 0
(5) LARRY L JUDSON......................................................................
MWGM
 15.00
.................
  		X   X       0 0 0
(6) WILLIAM J SAUGET......................................................................
RWSGW
 15.00
.................
  		X   X       0 0 0
(7) ROBERT P CONLEY......................................................................
CEO
 40.00
.................
  		    X       0 0 0




















Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c).........      
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization  
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization  
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b 1,452,931
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 832,552
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 2,285,483
Program Service RevenueAmt Business Code
2a ENTERTAINMENT/MEAL INCOME 900099 570,422 570,422    
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 570,422
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 2,011,986 2,011,986    
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a    
b Less: cost or other basis and sales expenses 7b    
c Gain or (loss) 7c    
d Net gain or (loss).........        
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
OtherRevenueMiscAmt
Business Code
11a OTHER 900099 2,865,345 2,865,345    
b CONSOLIDAITON MONEY 900099 657,284 657,284    
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 3,522,629
12 Total revenue. See instructions..... 8,390,520 6,105,037    
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....    
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ...........    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ...........        
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 139,622      
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits .......        
10 Payroll taxes ........... 2,342      
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 98,034      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 846,044      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 137,263      
12 Advertising and promotion ....        
13 Office expenses ....... 136,466      
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 1,210,110      
17 Travel ............        
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings ....        
20 Interest ...........        
21 Payments to affiliates ....... 655,070      
22 Depreciation, depletion, and amortization ..        
23 Insurance ...        
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a CHARITY AND RELIEF 778,635      
b MAINTENANCE 558,413      
c ENTERTAINMENT/MEALS 544,308      
d INVENTORY ADJUSTMENTS 284,987      
e All other expenses 190,819      
25 Total functional expenses. Add lines 1 through 24e 5,582,113 0 0 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 3,756,218 1 3,077,691
2 Savings and temporary cash investments ......... 1,901,960 2 1,736,402
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net .............   4  
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ...........   7  
8 Inventories for sale or use ............ 1,456,579 8 1,419,969
9 Prepaid expenses and deferred charges ......   9  
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a  
b Less: accumulated depreciation 10b     10c  
11 Investments—publicly traded securities . 36,492,741 11 40,181,843
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ...........   15  
16 Total assets. Add lines 1 through 15 (must equal line 33)... 43,607,498 16 46,415,905
Liabilities 17 Accounts payable and accrued expenses .....   17  
18 Grants payable ...   18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ..   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D   25  
26 Total liabilities. Add lines 17 through 25.. 0 26 0
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 43,607,498 27 46,415,905
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 43,607,498 32 46,415,905
33 Total liabilities and net assets/fund balances ........ 43,607,498 33 46,415,905
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
8,390,520
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
5,582,113
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
2,808,407
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
43,607,498
5
Net unrealized gains (losses) on investments ...............
5
 
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
46,415,905
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
 
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2023)
Form 990 (2023)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
FREE AND ACCEPTED MASONS OF THE
STATE OF MICHIGAN
Employer identification number

23-7134320
Return Reference Explanation
FORM 990 - ORGANIZATION'S MISSION THE MASONIC FRATERNITY OF MICHIGAN IS DEDICATED TO NURTURING A SUPPORTIVE ENVIRONMENT FOR PERSONAL AND MORAL DEVELOPMENT, PROMOTING FELLOWSHIP AND MUTUAL RESPECT AMONG MEMBERS, AND ACTIVELY SERVING OUR COMMUNITIES. WE COMMIT TO UPHOLDING THE PRINCIPLES OF FREEMASONRY - BORTHERLY LOVE, RELIEF, AND TRUTH - TO INSPIRE LEADERSHIP, CHARITY, AND INTEGRITY IN EVERY ASPECT OF LIFE.
FORM 990, PAGE 6, PART VI, LINE 11B EACH SUBORDINATE MASONIC LODGE INCLUDED IN THIS GROUP RETURN PREPARES A 990 REPORT THAT IS SUBMITTED TO THE GRAND LODGE OFFICE FOR THE COMPILATION OF THE GROUP RETURN. EACH INDIVIDUAL LODGE REVIEWS THEIR RESPECTIVE DATA BEFORE SUBMISSION TO THE GRAND LODGE OFFICE.
FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID:  
Software Version:  

TY 2023 AffiliateListing
Name:
FREE AND ACCEPTED MASONS OF THE
 
STATE OF MICHIGAN
EIN:
23-7134320

Name Address EIN Name control
ZION NO 1 500 TEMPLE ST
DETROIT,
MI
48201
23-7511626
 FREE
DETROIT NO 2 500 TEMPLE ST
DETROIT,
MI
48201
23-7511627
 FREE
UNION OF SO NO 3 500 TEMPLE ST
DETROIT,
MI
48201
23-7511628
 FREE
ST JOSEPH VALLEY NO 4 227 1/2 E MAIN ST
NILES,
MI
49120
23-7511629
 FREE
STONY CREEK NO 5 318 WALNUT BLVD
ROCHESTER,
MI
48307
23-7511630
 FREE
MOUNT CLEMENS NO 6 65 1/2 N WALNUT ST
MOUNT CLEMENS,
MI
48043
23-7511631
 FREE
TRENTON-WYANDOTTE NO 8 2550 W JEFFERSON AVE
TRENTON,
MI
48183
23-7511633
 FREE
EVERGREEN NO 9 1800 SAINT CLAIR HWY
SAINT CLAIR,
MI
48079
23-7511634
 FREE
PENINSULAR NO 10 120 1/2 S FRONT ST
DOWAGIAC,
MI
49047
23-7511635
 FREE
BATTLE CREEK NO 12 133 E MICHIGAN AVE
BATTLE CREEK,
MI
49014
23-7511637
 FREE
PHOENIX NO 13 5752 WHITAKER RD
YPSILANTI,
MI
48197
23-7511638
 FREE
JACKSON NO 17 355 NAPOLEON RD
MICHIGAN CENTER,
MI
49254
23-7511641
 FREE
TYRE NO 18 45 E CHICAGO ST
COLDWATER,
MI
49036
23-7511642
 FREE
ST ALBANS NO 20 1320 S KALAMAZOO
MARSHALL,
MI
49068
23-7511644
 FREE
PONTIAC NO 21 2181 WILLOT RD
AUBURN HILLS,
MI
48326
23-7511645
 FREE
KALAMAZOO-ANCHOR NO 22 5830 PORTAGE RD
PORTAGE,
MI
49002
23-7511646
 FREE
THREE RIVERS-MOUNT HERMON NO 24 18 1/2 N MAIN ST
THREE RIVERS,
MI
49093
23-7511648
 FREE
PAW PAW-LAWTON NO 25 234 E MICHIGAN AVENUE
PAW PAW,
MI
49079
23-7511649
 FREE
MONROE NO 27 401 N DIXIE HWY
MONROE,
MI
48162
23-7511651
 FREE
HUMANITY NO 29 106 W MAIN ST
HOMER,
MI
49245
23-7511653
 FREE
HILLSDALE NO 32 45 MCCOLLUM ST
HILLSDALE,
MI
49242
23-7511656
 FREE
LANSING NO 33 1125 WEBER DR
LANSING,
MI
48912
23-7511657
 FREE
GRAND RAPDIS NO 34 233 FULTON ST EAST SESTE 110
GRAND RAPIDS,
MI
49503
38-2674924
 FREE
SILOAM NO 35 189 S WASHINGTON ST
CONSTANTINE,
MI
49042
23-7511658
 FREE
HOWELL NO 38 401 W GRAND RIVER AVE
HOWELL,
MI
48843
38-2674929
 FREE
ROMEO NO 41 231 N MAIN ST
ROMEO,
MI
48065
23-7511663
 FREE
BIRMINGHAM NO 44 500 TEMPLE ST
DETROIT,
MI
48201
38-1869376
 FREE
ORION-OXFORD NO 46 25 N BROADWAY ST
LAKE ORION,
MI
48362
23-7511665
 FREE
PLYMOUTH ROCK NO 47 495 AMELIA ST
PLYMOUTH,
MI
48170
23-7511666
 FREE
MERIDIAN SUN EAGLE NO 49 208 W CHICAGO RD
STURGIS,
MI
49091
23-7511668
 FREE
ALMONT-DRYDEN NO 51 7300 DRYDEN RD
ALMONT,
MI
48003
23-7511670
 FREE
HASTINGS NO 52 106 E STATE ST
HASTINGS,
MI
49058
23-7511671
 FREE
LAPEER NO 54 1685 N SAGINAW ST
LAPEER,
MI
48446
23-7511672
 FREE
PORT HURON NO 58 927 6TH STREET
PORT HURON,
MI
48060
23-7511675
 FREE
CEDAR NO 60 1 E WASHINTON ST
CLARKSTON,
MI
48346
23-7511676
 FREE
S WARD NO 62 545 WARD ST
MARINE CITY,
MI
48039
23-7511678
 FREE
UTICA-MACOMB NO 64 16680 27 MILE RD
RAY,
MI
48096
23-7511680
 FREE
LAKE SUPERIOR NO 67 20142 STATE HWY M-28
EWEN,
MI
49925
23-7511683
 FREE
BUCHANAN NO 68 122 N OAK ST
BUCHANAN,
MI
49107
23-7511684
 FREE
TECUMSEH NO 69 700 BISHOP REED DR
TECUMSEH,
MI
49286
23-7511685
 FREE
MASON NO 70 840 E COLUMBIA ST
MASON,
MI
48854
23-7511686
 FREE
COLON NO 73 109 E STATE ST
COLON,
MI
49040
23-7511687
 FREE
LIVINGSTON NO 76 210 MANN ST PO BOX 107
PINCKNEY,
MI
48169
23-7511690
 FREE
SAGINAW NO 77 2655 N CENTER RD
SAGINAW,
MI
48603
23-7511691
 FREE
BYRON NO 80 101 S SAGINAW ST
BYRON,
MI
48418
23-7511694
 FREE
OWOSSO NO 81 301 N WASHINTON ST
OWOSSO,
MI
48867
23-7511695
 FREE
MYRTLE NO 89 515 MAIN ST
BELLEVILLE,
MI
48111
23-7511701
 FREE
ASHLAR NO 91 500 TEMPLE ST
DETROIT,
MI
48201
23-7511703
 FREE
GREENVILLE NO 96 115 1/2 S LAFAYETTE ST
GREENVILLE,
MI
48838
23-7511707
 FREE
MARQUETTE NO 101 128 W WASHINGTON ST
MARQUETTE,
MI
49855
23-7511710
 FREE
BLANCHARD NO 102 84 E CENTER ST
PETERSBURG,
MI
49270
23-7511711
 FREE
ST JOHNS-OVID NO 105 915 W STATE ST
SAINT JOHNS,
MI
48879
23-7511713
 FREE
ST PETERS NO 106 68389 M 62
EDWARDSBURG,
MI
49112
23-7511714
 FREE
FENTON NO 109 119 N BRIDGE ST
LINDEN,
MI
48451
23-7511716
 FREE
ALLEGAN NO 111 1268 32ND ST
ALLEGAN,
MI
49010
23-7511718
 FREE
WAYNE NO 112 37137 PALMER RD
WESTLAND,
MI
48186
23-7511719
 FREE
HAMILTON NO 113 7411 E CHICAGO RD
JONESVILLE,
MI
49250
23-7511720
 FREE
CHARLOTTE NO 120 245 S COCHRAN AVE
CHARLOTTE,
MI
48813
23-7511727
 FREE
COMMERCE NO 121 374 W WALLED LAKE DR
WALLED LAKE,
MI
48390
23-7511728
 FREE
ITHACA NO 123 325 E NEWARK ST
ITHACA,
MI
48847
23-7511730
 FREE
FAIRFIELD NO 125 1059 SENECA ST
ADRIAN,
MI
49221
23-7511732
 FREE
FOREST NO 126 111 1/2 N MAIN ST
CAPAC,
MI
48014
23-7511733
 FREE
STOCKBRIDGE NO 130 112 S CLINTON ST
STOCKBRIDGE,
MI
49285
23-7511736
 FREE
LINDEN NO 132 119 N BRIDGE ST
LINDEN,
MI
48451
23-7511738
 FREE
SALINE NO 133 109 W MICHIGAN AVE
SALINE,
MI
48176
23-7511739
 FREE
HOLLY NO 134 408 S SAGINAW ST
HOLLY,
MI
48442
23-7511740
 FREE
COPPER COUNTRY NO 135 51340 US HIGHWAY 41
HANCOCK,
MI
49930
23-7511741
 FREE
MENDON NO 137 114 W MAIN STREET
MENDON,
MI
49072
23-7511743
 FREE
GRAND HAVEN NO 139 344 FULTON ST
GRAND HAVEN,
MI
49417
23-7511745
 FREE
MYSTIC NO 141 790 E CHICAGO
BRONSON,
MI
49028
23-7511747
 FREE
MANCHESTER NO 148 135 E MAIN ST PO BOX 116
MANCHESTER,
MI
48158
23-7511752
 FREE
FARMINGTON NO 151 23715 FARMINGTON RD
FARMINGTON,
MI
48336
23-7511755
 FREE
LIVONIA UNITED NO 152 27705 7 MILE RD
LIVONIA,
MI
48152
23-7511756
 FREE
WILLIAMSTON NO 153 141 E GRAND RIVER AVE
WILLIAMSTON,
MI
48895
23-7511757
 FREE
OLIVE NO 156 113 W MIDDLE ST
CHELSEA,
MI
48118
23-7511760
 FREE
STAR OF THE LAKE NO 158 321 CENTER ST
SOUTH HAVEN,
MI
49090
23-7511762
 FREE
NORTH NEWBURG NO 161 2021 1/2 N SAGINAW ST
DURAND,
MI
48429
23-7511765
 FREE
COLOMA NO 162 262 N PAW PAW ST
COLOMA,
MI
49038
23-7511766
 FREE
VASSAR NO 163 8278 STATE RD
MILLINGTON,
MI
48678
23-7511767
 FREE
FOWLERVILLE NO 164 7146 W GRAND RIVER RD
FOWLERVILLE,
MI
48836
23-7511768
 FREE
MILFORD NO 165 212 UNION ST
MILFORD,
MI
48381
23-7511769
 FREE
BROOKLYN NO 169 102 SHERMAN ST
BROOKLYN,
MI
49230
23-7511771
 FREE
DEABORN NO 172 907 MONROE ST
DEARBORN,
MI
48124
23-7511774
 FREE
GENESEE NO 174 349 S SYMOUR
FLUSHING,
MI
48433
23-7511776
 FREE
CLINTON NO 175 172 W MICHIGAN AVE
CLINTON,
MI
49236
23-7511777
 FREE
TUSCAN-MT GILEAD NO 178 260 N WASHINTON ST
HUBBARDSTON,
MI
48845
23-7511778
 FREE
GRAND LEDGE NO 179 200 W RIVER ST
GRAND LEDGE,
MI
48837
23-7511779
 FREE
PARMA NO 183 100 W MAIN ST
PARMA,
MI
49269
23-7511782
 FREE
PALMYRA NO 184 6409 LENAWEE ST
PALMYRA,
MI
49268
23-7511783
 FREE
NORTHVILLE NO 186 106 E MAIN ST
NORTHVILLE,
MI
48167
23-7511785
 FREE
RICHMOND NO 187 69307 N MAIN ST
RICHMOND,
MI
48062
23-7511786
 FREE
UNITY NO 191 1089 WASHINTON AVE
HOLLAND,
MI
49423
38-6079092
 FREE
DUTCHER NO 193 635 E MAIN ST
FENNVILLE,
MI
49408
23-7511790
 FREE
DELTA NO 195 510 LUDINGTON ST
ESCANABA,
MI
49829
23-7511792
 FREE
MONTAGUE-WHITEHALL 5425 DOWLING ST
MONTAGUE,
MI
49437
23-7511795
 FREE
ALPENA-HOPPER NO 199 1020 US 23 N
ALPENA,
MI
49707
23-7511796
 FREE
OCEANA WIGTON BENONA NO 200 2661 N OCEANA DR
HART,
MI
49420
23-7511797
 FREE
TEAL LAKE NO 202 408 N TEAL LAKE AVE
NEGAUNEE,
MI
49866
23-7511798
 FREE
VIENNA NO 205 714 N MILL ST
CLIO,
MI
48420
23-7511801
 FREE
BEDFORD NO 207 21945 BEDFORD RD N
BEDFORD,
MI
49017
23-7511802
 FREE
METAMORA-HADLEY NO 210 32 E HIGH ST
METAMORA,
MI
48455
23-7511805
 FREE
ATHENS NO 220 111 1/2 S CAPITAL
ATHENS,
MI
49011
23-7511811
 FREE
TRAVERSE CITY NO 222 13360 S WEST BAY SHORE RD
TRAVERSE CITY,
MI
49684
23-7511813
 FREE
FLUSHING NO 223 349 S SEYMOUR
FLUSHING,
MI
48433
23-7511814
 FREE
MT MORIAH NO 226 156 N STATE ST
CARO,
MI
48723
23-7138336
 FREE
VOLINIA-MARCELLUS NO 227 129 W MAIN ST
MARCELLUS,
MI
49067
23-7511816
 FREE
MANISTEE NO 228 432 RIVER ST
MANISTEE,
MI
49660
23-7511817
 FREE
LISBON-CRESCENT NO 229 12507 CROCKERY CREEK DR
RAVENNA,
MI
49451
23-7511818
 FREE
FELLOWSHIP NO 236 7839 MILLER RD
SWARTZ CREEK,
MI
48473
23-7512044
 FREE
ELSIE NO 238 101 W MAIN ST
ELSIE,
MI
48831
23-7511826
 FREE
THREE OAKS NO 239 141 1/2 N ELM ST
THREE OAKS,
MI
49128
23-7511827
 FREE
CORINTHIAN NO 241 318 WALNUT BLVD
ROCHESTER,
MI
48307
23-7511829
 FREE
AU SABLE NO 243 211 3RD ST N
OSCODA,
MI
48750
23-7511830
 FREE
ALMA NO 244 301 1/2 N STATE ST
ALMA,
MI
48801
23-7511831
 FREE
ROCKFORD NO 246 1430 NORTHLAND DR
ROCKFORD,
MI
49341
23-7511833
 FREE
BRIGHTON NO 247 315 W NORTH ST
BRIGHTON,
MI
48116
23-7511834
 FREE
ANN ARBOR-FRATERNITY NO 262 2070 W STADIUM BLVD
ANN ARBOR,
MI
48103
23-7511845
 FREE
EAST BAY NO 264 6010 ACME RD
WILLIAMSBURG,
MI
49690
23-7511847
 FREE
MATTAWAN NO 268 25347 FRONT AVE
MATTAWAN,
MI
49071
23-7511850
 FREE
MENOMINEE NO 269 430 10TH AVE
MENOMINEE,
MI
49858
23-7511851
 FREE
BENZIE AREA NO 270 9513 COVEY ROAD
BENZONIA,
MI
49616
23-7511852
 FREE
CENTRE NO 273 148 E MAIN ST
MIDLAND,
MI
48640
23-7511855
 FREE
TAWAS NO 274 1140 S US 23 PO BOX 308
TAWAS CITY,
MI
48764
23-7511856
 FREE
ELK RAPIDS NO 275 124 RIVER ST PO BOX 574
ELK RAPIDS,
MI
49629
23-7511857
 FREE
CHARLEVOIX NO 282 100 MASON ST
CHARLEVOIX,
MI
49720
23-7511862
 FREE
SPRINGPORT NO 284 251 MECHANIC ST
SPRINGPORT,
MI
49284
23-7511864
 FREE
VANDALIA NO 290 15598 US 12
UNION,
MI
49130
23-7511869
 FREE
ALCONA NO 292 316 E TRAVERSE BAY RD
LINCOLN,
MI
48742
23-7511871
 FREE
HORTON NO 293 111 MAIN ST
HORTON,
MI
49246
23-7511872
 FREE
ATTICA IMLAY NO 295 7300 DRYDEN RD
ALMONT,
MI
48003
23-7511873
 FREE
LAKE SHORE NO 298 3661 E NAPIER AVE
BENTON HARBOR,
MI
49022
23-7511876
 FREE
PERE MARQUETTE NO 299 108 W LUDINGTON AVE
LUDINGTON,
MI
49431
23-7511877
 FREE
NAPOLEON NO 301 112 EAST AVENUE
NAPOLEN,
MI
49261
23-7511878
 FREE
WABON NO 305 2174 S LINCOLN RD
MOUNT PLEASANT,
MI
48858
23-7511879
 FREE
NORTH BRANCH NO 312 4058 HURON ST
NORTH BRANCH,
MI
48461
23-7511886
 FREE
ST CHARLES NO 313 148 S SAGINAW ST
SAINT CHARLES,
MI
48655
23-7511887
 FREE
JOPPA WENONA NO 315 200 E JOHN ST
BAY CITY,
MI
48706
23-7511889
 FREE
BROCKWAY NO 316 1 N MAIN ST
YALE,
MI
48097
23-7511890
 FREE
SOUTH LYON NO 319 118 E LAKE ST
SOUTH LYON,
MI
48178
23-7511892
 FREE
EVART NO 320 301 S MAIN ST
EVART,
MI
49631
23-7511893
 FREE
MILAN NO 323 37 TOLAN ST
MILAN,
MI
48160
23-7511895
 FREE
KALAMO NO 327 1632 S IONIA RD
KALAMO,
MI
49096
23-7511898
 FREE
SAUGATUCK NO 328 248 MASON ST
SAUGATUCK,
MI
49453
23-7511899
 FREE
HOWARD CITY NO 329 350 WALNUT ST
HOWARD CITY,
MI
49329
23-7511900
 FREE
CADILLAC CLAM LAKE NO 331 124 1/2 N MITCHELL ST
CADILLAC,
MI
49601
23-7511901
 FREE
ORTONVILLE NO 339 21 SOUTH ST PO BOX
ORTONVILLE,
MI
48462
23-7511906
 FREE
PORTAGE-BRADY NO 340 5830 PORTAGE RD
PORTAGE,
MI
49002
23-7511907
 FREE
DORIC NO 342 233 FULTON ST E
GRAND RAPIDS,
MI
49503
23-7511909
 FREE
MARLETTE NO 343 3465 MAIN ST
MARLETTE,
MI
48453
23-7511910
 FREE
PETOSKEY NO 344 405 E LAKE ST
PETOSKEY,
MI
49770
23-7511911
 FREE
HICKORY NO 345 4558 W HICKORY RD
HICKORY CORNERS,
MI
49060
23-7511912
 FREE
HESPERIA-ARCANA NO 346 220 ADAMS RD
HESPERIA,
MI
49421
23-7511913
 FREE
CARL G CORNETT NO 347 9290 E 14 1/4 RD
MANTON,
MI
49663
23-7511914
 FREE
PERRY NO 350 M-52 702 N MAIN ST
PERRY,
MI
48872
23-7511916
 FREE
BELDING-IONIA NO 355 211 MAIN ST
BELDING,
MI
48809
23-7511920
 FREE
GRAYLING NO 356 304 MICHIGAN AVE
GRAYLING,
MI
49738
23-7511921
 FREE
PALESTINE NO 357 500 TEMPLE ST
DETROIT,
MI
48201
23-7511922
 FREE
BETHEL NO 358 3443 S SEYMOUR RD
SAULT SAINTE MARIE,
MI
49783
23-7511923
 FREE
WACOUSTA-DEWITT NO 359 9030 W HERBISON RD
GRAND LEDGE,
MI
48837
23-7511924
 FREE
EDMORE NO 360 524 E FORREST ST
EDMORE,
MI
48829
23-7511925
 FREE
LOU B WINSOR NO 363 215 E CHURCH AVE
REED CITY,
MI
49677
23-7511928
 FREE
VERONA-HURON NO 365 120 PARK AVE
BAD AXE,
MI
48413
23-7511930
 FREE
POTTEVILLE NO 367 4925 N ROYSTON RD PO BOX 582
POTTERVILLE,
MI
48876
23-7511932
 FREE
ST IGNANCE NO 369 12 N STATE ST
SAINT IGNACE,
MI
49781
23-7511934
 FREE
LUTHER - LAKES NO 370 207 STATE ST
LUTHER,
MI
49656
23-7511935
 FREE
LAKESIDE NO 371 208 S CEDAR ST
MANISTIQUE,
MI
49854
23-7511936
 FREE
WEST BRANCH NO 376 191 PAGE ST
WEST BRANCH,
MI
48661
23-7511939
 FREE
HARBOR SPRINGS NO 378 760 W CONWAY RD
HARBOR SPRINGS,
MI
49740
23-7511941
 FREE
HUGH MCCURDY NO 381 8063 N SAGINAW
NEW LOTHROP,
MI
48460
23-7511944
 FREE
CRYSTAL FALLS-IRON RIVER NO 385 815 CRYSTAL AVE
CRYSTAL FALLS,
MI
49920
23-7511948
 FREE
R C HATHEWAY NO 387 116 W MAIN ST SE
CALEDONIA,
MI
49316
23-7511950
 FREE
IRON MOUNTAIN NO 388 809 CARPENTER AVE
IRON MOUNTAIN,
MI
49801
23-7511951
 FREE
IRONWOOD NO 389 114 S SUFFOLK ST
IRONWOOD,
MI
49938
38-1228509
 FREE
MARION NO 392 2513 MAPLE ST
DECKERVILLE,
MI
48427
23-7511955
 FREE
CUSTER NO 393 64 S ELK ST
SANDUSKY,
MI
48471
23-7511956
 FREE
GLADWIN NO 397 200 N SILVERLEAF ST
GLADWIN,
MI
48624
23-7511960
 FREE
BELLARIE NO 398 4905 STOVER RD
BELLAIRE,
MI
49615
23-7511961
 FREE
MCMILLAN NO 400 103 W JOHN ST
NEWBERRY,
MI
49868
23-7511963
 FREE
OTISVILLE NO 401 10246 N STATE RD
OTISVILLE,
MI
48463
23-7511964
 FREE
BRECKENRIDGE NO 406 122 E SAGINAW ST
BRECKENRIDGE,
MI
48615
23-7511967
 FREE
LAKE CITY NO 408 201 PROSPECT ST
LAKE CITY,
MI
49651
23-7511969
 FREE
BROWN CITY NO 409 4264 MAIN ST
BROWN CITY,
MI
48416
23-7511970
 FREE
MULLIKEN NO 412 206 MAIN
MULLIKEN,
MI
48861
23-7511973
 FREE
HUBBARD - WINSOR NO 420 115 S MAIN ST
PIGEON,
MI
48755
23-7511980
 FREE
GRAND ISLAND NO 422 228 W ONOTA ST
MUNISING,
MI
49862
23-7511982
 FREE
JAMES A CLIFF NO 424 3250 N WOODRUFF RD
WEIDMAN,
MI
48893
23-7511983
 FREE
WARREN LODGE NO 427 113 N 4TH ST
COLEMAN,
MI
48618
23-7511986
 FREE
MONTROSE NO 428 130 PARKWAY
MONTROSE,
MI
48457
23-7511987
 FREE
CEMENT CITY NO 435 109 JACKSON ST
CEMENT CITY,
MI
49233
23-7511994
 FREE
JOHN J CARTON NO 436 230 E MAIN
HARRISON,
MI
48625
23-7511995
 FREE
ST JOSEPH NO 437 3661 E NAPIER AVE
BENTON HARBOR,
MI
49022
23-7511996
 FREE
SAMARIA NO 438 1660 SAMARIA RD
SAMARIA,
MI
48177
23-7511997
 FREE
PELLSTON NO 440 306 STIMPSON AVE
PELLSTON,
MI
49769
23-7511999
 FREE
KARNAK NO 442 5470 S STRAITS HWY
INDIAN RIVER,
MI
49749
23-7512001
 FREE
DIMONDALE NO 449 148 N BRIDGE ST
DIMONDALE,
MI
48821
23-7512006
 FREE
SIX LAKES NO 454 10033 N SIX LAKES RD
SIX LAKES,
MI
48886
23-7512010
 FREE
TRUFANT NO 456 COR FIRST ST AND C ST
TRUFANT,
MI
49347
23-7512012
 FREE
SWARTZ CREEK NO 458 7839 MILLER RD
SWARTZ CREEK,
MI
48473
23-7512014
 FREE
ROYAL OAK NO 464 850 HORACE BROWN
MADISON HEIGHTS,
MI
48071
23-7512018
 FREE
JAMES E DILLION NO 466 102 WEST MESICK
MESICK,
MI
49668
23-7512020
 FREE
THE BROTHERHOOD LODGE NO 468 1032 HARTLAND DR
TROY,
MI
48083
23-7512022
 FREE
CROSWELL NO 469 4 WELLS ST PO BOX 121
CROSWELL,
MI
48422
23-7512023
 FREE
MILLINGTON NO 470 8278 STATE RD PO BOX 94
MILLINGTON,
MI
48746
23-7512024
 FREE
EAST LANSING NO 480 1125 WEBER DR
LANSING,
MI
48912
23-7512034
 FREE
SOJOURNERS NO 483 500 TEMPLE ST
DETROIT,
MI
48201
23-7512037
 FREE
WOLVERINE NO 484 1561 SOUTHFIELD RD
LINCOLN PARK,
MI
48146
23-7512038
 FREE
SMITH'S CREEK NO 491 335 HENRY ST
SMITHS CREEK,
MI
48074
23-7512045
 FREE
ROGERS CITY 239 E HURON AVE
ROGERS CITY,
MI
49779
23-7512047
 FREE
ONEKAMA NO 497 4968 1/2 MAIN ST
ONEKAMA,
MI
49675
23-7512051
 FREE
MARYSVILLE ELEVEN NO 498 1569 MICHIGAN AVENUE
MARYSVILLE,
MI
48040
23-7512052
 FREE
COMPOSITE NO 499 27151 GRATIOT AVE
ROSEVILLE,
MI
48066
23-7512053
 FREE
IRA A BECK NO 503 133 E MICHIGAN AVE
BATTLE CREEK,
MI
49014
23-7512057
 FREE
FERNDALE NO 506 500 TEMPLE ST
DETROIT,
MI
48201
23-7512060
 FREE
ROOSEVELT NO 510 2181 WILOT RD
AUBURN HILLS,
MI
48326
23-7512064
 FREE
FIDELITY NO 513 135 E ALLEGAN ST
OSTEGO,
MI
49078
23-7512066
 FREE
BIRCH RUN NO 514 11035 MAPLE RD
BIRCH RUN,
MI
48415
23-7512068
 FREE
ATLANTA NO 516 12696 M-32 E
ATLANTA,
MI
49709
23-7512070
 FREE
WELFARE NO 517 6208 N GENESEE RD
FLINT,
MI
48506
23-7512071
 FREE
WEST GATE-CYRUS NO 520 2550 W JEFFERSON AVE
TRENTON,
MI
48183
23-7512074
 FREE
ROSEVILLE NO 522 27151 GRATIOT AVE
ROSEVILLE,
MI
48066
38-6072599
 FREE
WALLED LAKE NO 528 374 W WALLED LAKE
WALLED LAKE,
MI
48390
23-7512082
 FREE
MT MORRIS NO 535 810 NORTH ST
MOUNT MORRIS,
MI
48458
23-7512089
 FREE
BERKLEY NO 536 2290 11 MILE RD
BERKLEY,
MI
48072
23-7512090
 FREE
LINCOLN PARK - IONIC NO 539 1561 SOUTHFIELD RD
LINCOLN PARK,
MI
48146
23-7512093
 FREE
OLIVE BRANCH NO 542 907 MONROE ST
DEARBORN,
MI
48124
38-0557471
 FREE
L'ANSE NO 547 204 E RIVER ST
LANSE,
MI
49946
23-7512101
 FREE
GOODRICH NO 548 7338 STATE RD
GOODRICH,
MI
48438
23-7512102
 FREE
CENTER LINE NO 550 850 HORACE BROWN DR
MADISON HEIGHTS,
MI
48071
23-7512104
 FREE
NORTHWOOD-ANCIENT CRAFT NO 551 850 HORACE BROWN DR
MADISON HEIGHTS,
MI
48071
23-7512105
 FREE
TRELUM NO 552 1032 HARTLAND DR
TROY,
MI
48083
23-7512106
 FREE
JEFFERSON NO 553 22000 E11 MILE RD
SAINT CLAIR SHORES,
MI
48081
23-7512107
 FREE
MORNING STAR NO 556 7449 MILLER RD
SWARTZ CREEK,
MI
48473
23-7512110
 FREE
ARCHITECT UNIVERSITY NO 569 1561 SOUTHFIELD RD
LINCOLN PARK,
MI
48146
23-7512123
 FREE
GRAND BLANC NO 571 522 E GRAND BLANC RD
GRAND BLANC,
MI
48439
23-7512125
 FREE
HOUGHTON LAKEROSCOMMON NO 579 1239 HEIGHTSVIEW DR
HOUGHTON LAKE,
MI
48629
23-7512133
 FREE
SOLOMON'S KEY NO 580 17212 ECORSE RD
ALLEN PARK,
MI
48101
23-7512134
 FREE
45TH PARALLEL LODGE NO 581 4376 MONTMORENCY ST
LEWISTON,
MI
49756
23-7512135
 FREE
LOLA VALLEY NO 583 27705 7 MILE RD
LIVONIA,
MI
48152
23-7512137
 FREE
GARDEN CITY NO 587 37137 PALMER RD
WESTLAND,
MI
48186
23-7512141
 FREE
LES CHENEAUX NO 590 208 N M-129
CEDARVILLE,
MI
49719
23-7512144
 FREE
GOLDEN ARK NO 595 23263 GODDARD RD
TAYLOR,
MI
48180
23-7512149
 FREE
MIO NO 596 424 DEYARMOND ST
MIO,
MI
48647
23-7512150
 FREE
EMPIRE NO 597 10069 FRONT ST
EMPIRE,
MI
49630
23-7512151
 FREE
SHERWOOD NO 421 215 W DIVISION ST
SHERWOOD,
MI
49089
23-7511981
 FREE
BIG RAPIDS NO 171 20941 19 MILE RD
BIG RAPIDS,
MI
49307
23-7511773
 FREE