GRAMMAR MECHANICS FOUNDATION: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- GRAMMAR MECHANICS FOUNDATION (EIN 20-0035368)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-06-10
- IRS object ID
- 202001629349201045
- Schema version
- 2019v5.0
- 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 | 2020-06-10T18:10:35-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | 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 | 2019-01-01 | 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 | 2020-06-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | 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 | $48,125 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $48,125 | 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 | $48,125 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $52,435 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $3,833 | OtherExpensesTotalAmt |
| Total Expenses | $56,268 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$8,143 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $12,960 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,817 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,537 | BOYAmt |
| EOY | $3,447 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,595 | BOYAmt |
| EOY | $1,545 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,132 | BOYAmt |
| EOY | $4,992 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172 | BOYAmt |
| EOY | $175 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,960 | BOYAmt |
| EOY | $4,817 | 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 | A significant accomplishment we achieved in 2019 was to meet the deadline to transitioning our outdated animation Flash files at Grammarmechanics.com to a fully functioning HTML5 site, EnglishGrammarHelp.com, that runs on smart phones, tablets, laptops and computers. This complete conversion was critical because we risked losing all our older animation and program since Flash was to be completely phased out by end of 2019 and no longer supported on the Internet. In the last quarter of 2019, we were able to remove the old unsupported Flash site and redirect traffic on all platforms to the new site. We were also able to begin the development of an online LearnDash course, courseEnglishGrammarHelp, which augments our website offerings and allows the tracking of a students progress. In addition, we created another chapter, which focuses on writing rules that are tested on standardized tests such as the Common Core, ACT and SAT. We were relieved to be able to meet our goals to integrate all our animated chapters by the end of the year deadline.We continue to employ the services of a software animator at an incredibly low hourly rate to assist us in converting our obsolescent Flash files and develop new content to a format that can be viewed on all platforms.Since we have recently developed our new course content and updated our site, we are attracting thousands of new subscribers and users both nationally and internationally.We retitled our YouTube channel Easy-EnglishGrammarHelp and continue to update our descriptions and have seen a dramatic increase in viewership to our YouTube videos in the past year. We can now provide a course with quizzes and tracking for teachers to use with their students using the LearnDash program. It validates the ever-growing teacher need and student demand for the online tools we provide.All funds are used for development and maintenance of our program, including securing domain names, providing Internet access, social media outreach, and technical upgrades. In 2019 we again were given a Google Grant for Non-Profits for the 6th consecutive year. The Google AdWords Grant provides us no cash but gives us the equivalence of $10,000 a month in free advertising, allowingus to advertise on Google while conserving our resources for development and maintenance. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $52,194 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $52,194 | 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 |
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 | 1135 Devonshire Drive | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92107 | 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 | $5,295 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $365 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,300 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,125 | CurrentTaxYearAmt |
| Total | $155,085 | 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 | $5,295 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $365 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,300 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,125 | CurrentTaxYearAmt |
| Total | $155,085 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $155,085 | 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 | $155,085 | 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 $192 |
| Other Expenses.1003 | Information Technology $505 |
| Other Expenses.1009 | Depreciation $1288 |
| Other Expenses.1 | Telephone/Communications $1644 |
| Other Expenses.2 | Website Testing Fees $179 |
| Other Expenses.3 | CA Registry of Charitable Tr $25 |
| Other Assets.1 | - Beginning $2595 - Ending $1545 |
| Total Liabilities.1 | - Beginning $172 - Ending $175 |