GRAMMAR MECHANICS FOUNDATION: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- GRAMMAR MECHANICS FOUNDATION (EIN 20-0035368)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-21
- IRS object ID
- 201441419349200619
- Schema version
- 2013v3.1
- 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 | 2014-05-21T13:05:59-07:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Linda G Osborne CPA | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1545 Grand Avenue | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92109 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| 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 | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92106 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Judy Hodges | PersonNm |
| Person Title | VP/Treasurer | PersonTitleTxt |
| Signature | 2014-05-20 | 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 | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | 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 |
| Gross Receipts | $10,585 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $10,585 | 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 | $10,585 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $568 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $6,929 | OtherExpensesTotalAmt |
| Total Expenses | $7,497 | TotalExpensesAmt |
| Excess Or Deficit For Year | $3,088 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $12,926 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $16,014 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,710 | BOYAmt |
| EOY | $12,381 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,432 | BOYAmt |
| EOY | $3,716 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,142 | BOYAmt |
| EOY | $16,097 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216 | BOYAmt |
| EOY | $83 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,926 | BOYAmt |
| EOY | $16,014 | 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 | Grammar Mechanics offers an online classroom to teach English grammar for middle school students to adults. Both our Basic Grammar and SAT/ACT Prep programs are offered free worldwide to all subscribers. In addition, free lesson plans augmenting the Basic Grammar program are offered to all teachers. At this time we have stopped developing programs in Adobe Flash, the animation program that we have used in the past, because Adobe Flash cannot be used on mobile devices so Adobe has stopped supporting its Flash software. We are currently waiting to see what software program(s) will replace Flash that can be supported on IPhones, Smart Phones, and Ipads and will use our resources to convert our animation over when the new software becomes available. 2013 Grammar Mechanics Accomplishments We are working with a young programmer to review and correct any technical game and scoring issues. It is always an ongoing process as we see new additions we would like to make to the site.We have created over 50 YouTube videos, highlighting for teachers the most effective way to teach the grammar materials presented in our program.Because IPhones and Smart Phones can now access YouTube videos, we have also created quick cameo videos to teach the specific grammar skills. These videos have proven to be popular as a way to provide our program to not only those using computers but also those who only access the Internet through mobile devices.We are constantly upgrading and creating new lesson plans and have approximately 900 visitors to our site a month. Google Analytics reported a 16.79% increase in the number of visitors to our site this year, despite the fact that we have put no funds into advertising at all in the past 4 years. A significant number of students and teachers around the world continue to find us. Greatest number of users: USA, India, Philippines, UK, Canada, Pakistan, Malaysia, Australia, and Thailand. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $3,999 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,999 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Noreen Mulliken | ||
| President | 3.00 | $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) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| 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 | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 92107 | ZIPCode |
| 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 |
| Form720 Filed | false | Form720FiledInd |
| 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 |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| 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 | $25,223 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,427 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,650 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,585 | CurrentTaxYearAmt |
| Total | $81,668 | 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 | $25,223 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,427 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,650 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,585 | CurrentTaxYearAmt |
| Total | $81,668 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $81,668 | 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 | $81,668 | 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.1001 | Advertising and Promotion $17 |
| Other Expenses.1002 | Office Expenses $164 |
| Other Expenses.1009 | Depreciation $2716 |
| Other Expenses.1 | Educational Website Expense $3982 |
| Other Expenses.2 | Credit Card Fees $50 |
| Other Assets.1003 | Machinery and Equipment - Beginning $6140 Machinery and Equipment - Ending $3639 |
| Other Assets.1004 | Miscellaneous - Beginning $292 Miscellaneous - Ending $77 |
| Total Liabilities.1 | Credit Cards - Beginning $216 Credit Cards - Ending $83 |