GRAMMAR MECHANICS FOUNDATION: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- GRAMMAR MECHANICS FOUNDATION (EIN 20-0035368)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-08-19
- IRS object ID
- 202122319349200537
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-08-19T12:05:56-07:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113666830 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Linda G Osborne CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1545 Grand Avenue | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200035368 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grammar Mechanics Foundation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GRAM | BusinessNameControlTxt |
| Phone | 6192251180 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 713 Rosecrans Street | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92106 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Judy Hodges | PersonNm |
| Person Title | VP/Treasurer | PersonTitleTxt |
| Phone | 8589674888 | PhoneNum |
| Signature | 2021-08-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Judy | PersonFirstNm |
| Person Last | Hodges | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Linda G Osborne | PreparerPersonNm |
| PTIN | P01203346 | PTIN |
| Phone | 8584838299 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.grammarmechanics.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $55,000 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $55,000 | ContributionsGiftsGrantsEtcAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $55,000 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $49,095 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $3,764 | OtherExpensesTotalAmt |
| Total Expenses | $52,859 | TotalExpensesAmt |
| Excess Or Deficit For Year | $2,141 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $4,817 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,958 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,447 | BOYAmt |
| EOY | $6,477 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,545 | BOYAmt |
| EOY | $719 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,992 | BOYAmt |
| EOY | $7,196 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175 | BOYAmt |
| EOY | $238 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,817 | BOYAmt |
| EOY | $6,958 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The mission of Grammar Mechanics Foundation is to advance the teaching of English grammar and related English skills through the use of information technology and the internet. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | We achieved a significant number of accomplishments in 2020. Our primary goal for 2020 was to complete a beta version of our new punctuation program. We were able to publish a draft without the voiceovers that we know are an essential part of the final version. We began developing the content early in the year and continue to employ the services of our software animator at an incredibly low hourly rate ($25 an hour). He assists us in the extensive technical work to create the animated lessons and set up and maintain the website. We were able to secure 2 new domain names: www.EnglishGrammarHelp.com, for the punctuation site; and www.EasyEnglishGrammar.com, for the course, renaming our course to be in alignment with our YouTube channel. We currently have 4 independent entities running: www.EnglishGrammarHelp.com, www.EnglishPunctuation.com, www.EasyEnglishGrammar.com, our course site, and Easy English Grammar -YouTube videos. In addition to our grammar and punctuation sites, we have continued to develop the many segments of our LearnDash course and changed its name and URL to EasyEnglishGrammar.com to be in sync with our YouTube videos. We also replaced an earlier version of the videos on the course to our EnglishGrammarHelp HTML5 files from our website. These changes have made the course more appealing as a separate entity and generated increased viewership to our sites and to our course site because the course has more continuity with our website. We were able to purchase new plugins which improved a teachers ability to track a students progress. We continue to update our YouTube channel Easy-English Grammar Help descriptions. We have seen a dramatic increase in viewership and are attracting thousands of new subscribers and users to our various sites both nationally and internationally.All funds are used for technical development and maintenance of our program, including securing domain names, providing Internet access, assisting us with social media outreach, and covering all technical upgrades. In 2020 we again were awarded a Google Grant for Non-Profits for the 7th consecutive year. Our Google AdWords Grant for Nonprofits provides us no cash but gives us the equivalence of $10,000 a month in free advertising, allowing us to advertise on Google while conserving our resources for development and maintenance.We have been actively applying for funding from foundations and individuals and have been successful in our endeavors. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $49,078 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $49,078 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Noreen Mulliken | ||
| President | 10.00 | $0 |
| Judy Hodges | ||
| VP/Treasurer | 3.00 | $0 |
| Sharon Hodges PhD | ||
| Director | 0.25 | $0 |
| Roberta Gilman Wilson | ||
| Secretary | 0.25 | $0 |
| Nancy Coolidge | ||
| Director | 0.25 | $0 |
| Rick Campbell | ||
| Director | 0.25 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Judy Hodges | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 713 Rosecrans Street | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92106 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8589674888 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $365 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,300 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $55,000 | CurrentTaxYearAmt |
| Total | $204,790 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $365 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,300 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $55,000 | CurrentTaxYearAmt |
| Total | $204,790 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $204,790 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $204,790 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1002 | Office Expenses $176 |
| Other Expenses.1003 | Information Technology $654 |
| Other Expenses.1009 | Depreciation $826 |
| Other Expenses.1 | Telephone/Communications $1680 |
| Other Expenses.2 | Website Expenses $403 |
| Other Expenses.3 | CA Registry of Charitable Tr $25 |
| Other Assets.1 | - Beginning $1545 - Ending $719 |
| Total Liabilities.1 | - Beginning $175 - Ending $238 |