GRAMMAR MECHANICS FOUNDATION: Form 990EZ, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- GRAMMAR MECHANICS FOUNDATION (EIN 20-0035368)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-08-10
- IRS object ID
- 201212239349200536
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-08-10T11:43:54-07:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Linda G Osborne CPA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200035368 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grammar Mechanics Foundation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GRAM | NameControl |
| Phone | 6192251180 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Judy Hodges | Name |
| Title | VP/Treasurer | Title |
| Date Signed | 2012-08-10 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Linda G Osborne | Name |
| Phone | 8584838299 | Phone |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Schedule B Not Required | X | ScheduleBNotRequired |
| Web Site | www.grammarmechanics.org | WebSite |
| Organization501c3 | X | Organization501c3 |
| Gross Receipts Less Than25000 | X | GrossReceiptsLessThan25000 |
| Gross Receipts | 783 | GrossReceipts |
| Info In Schedule O Part I | X | InfoInScheduleOPartI |
| Program Service Revenue | 783 | ProgramServiceRevenue |
| Cost Other Basis And Sales Expenses | 0 | CostOtherBasisAndSalesExpenses |
| Fundraising Gross Income | 0 | FundraisingGrossIncome |
| Special Events Direct Expenses | 0 | SpecialEventsDirectExpenses |
| Cost Of Goods Sold | 0 | CostOfGoodsSold |
| Total Revenue | 783 | TotalRevenue |
| Fees And Oth Pymt To Ind Contractors | 400 | FeesAndOthPymtToIndContractors |
| Printing Publications Postage | 109 | PrintingPublicationsPostage |
| Other Expenses Total | 6569 | OtherExpensesTotal |
| Total Expenses | 7078 | TotalExpenses |
| Excess Or Deficit For Year | -6295 | ExcessOrDeficitForYear |
| Net Assets Or Fund Balances BOY | 18575 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12280 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part II | X | InfoInScheduleOPartII |
Cash Savings And Investments CashSavingsAndInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12274 | BOY |
| EOY | 7517 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6301 | BOY |
| EOY | 4788 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18575 | BOY |
| EOY | 12305 | EOY |
Sum Of Total Liabilities SumOfTotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 25 | EOY |
Net Assets Or Fund Balances NetAssetsOrFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18575 | BOY |
| EOY | 12280 | EOY |
| 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. | PrimaryExemptPurpose |
Program Service Accomplishment ProgramServiceAccomplishment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Service Accom | Grammar Mechanics offers an online classroom to teach English grammar for middle school students to adults. In 2011, considerable development was accomplished in designing Chapter Seven and in fixing the breaks in the complex program links. A new computer science engineer was contracted with to accomplish this highly technical work. Chapter One and Two Lesson Plans were re-designed for easier use by teachers. Chapters One through Six are offered free worldwide to anyone accessing the internet and the accompanying lesson plans are offered free to teachers. We have continued to develop our grammar chapters, created more artwork and added chapter weekly lesson plans. As the material becomes more complicated, the progress appears to be slower but we are proud of our enhancements to the program. We continue to see an increased interest in our program with individuals registering from around the world. We receive at least 20 requests per week for our grammar lesson plans. | DescriptionProgramServiceAccom |
Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (6 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation |
|---|---|---|---|---|---|---|
| Rick Campbell | ||||||
| 17446 Matinal Drive | San Diego | CA | 92127 | Director | 0 | 0 |
| Nancy Coolidge | ||||||
| 401 Dogwood Lane | Wenatchee | WA | 98801 | Director | 0 | 0 |
| Roberta Gilman Wilson | ||||||
| 340 Sherwood Drive | Santa Barbara | CA | 93110 | Secretary | 0 | 0 |
| Sharon Hodges PhD | ||||||
| 520 Shady Lane | Lakeland | FL | 33803 | Director | 0 | 0 |
| Judy Hodges | ||||||
| 1135 Devonshire Drive | San Diego | CA | 92107 | VP/Treasurer | 0 | 0 |
| Noreen Mulliken | ||||||
| 713 Rosecrans Street | San Diego | CA | 92106 | President | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRpt |
| Made Changes To Orgnzng Etc Doc | false | MadeChangesToOrgnzngEtcDoc |
| Organization Had UBI | false | OrganizationHadUBI |
| Organization Filed990 T | false | OrganizationFiled990T |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Organization Dissolved Etc | false | OrganizationDissolvedEtc |
| Did Org File Form1120 POL This Year | false | DidOrgFileForm1120POLThisYear |
| Made Loans To From Officers | false | MadeLoansToFromOfficers |
| Initiation Fees And Capital Contri | 0 | InitiationFeesAndCapitalContri |
| Gross Receipts For Public Use | 0 | GrossReceiptsForPublicUse |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTrans |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Judy Hodges | NamePerson |
Address US AddressUS
| 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) |
|---|---|---|
| Telephone Number | 8589674888 | TelephoneNumber |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccount |
| Foreign Office | false | ForeignOffice |
| Maintain Any Donor Advised Funds | false | MaintainAnyDonorAdvisedFunds |
| Does Org Have Hospital | false | DoesOrgHaveHospital |
| Tanning Services Provided | false | TanningServicesProvided |
| Form720 Filed | false | Form720Filed |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction With Control Entity | false | TransactionWithControlEntity |
| Engage Political Cmpgn Activities | false | EngagePoliticalCmpgnActivities |
| Engage In Lobbying Activities | false | EngageInLobbyingActivities |
| Operating School | false | OperatingSchool |
| Trnsfrs Exempt Non Char Related Org | false | TrnsfrsExemptNonCharRelatedOrg |
| Related Org Section527 Org | false | RelatedOrgSection527Org |
| Part VI Of Comp Of Highest Paid Empl | NONE | PartVIOfCompOfHighestPaidEmpl |
| Part VIA Hghst Paid Cntrct Prof Ser | NONE | PartVIAHghstPaidCntrctProfSer |
| Filed Schedule A | true | FiledScheduleA |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 52669 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 60707 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 25223 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 33427 | CurrentTaxYearMinus1Year |
| Current Tax Year | 783 | CurrentTaxYear |
| Total | 172809 | Total |
Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 52669 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 60707 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 25223 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 33427 | CurrentTaxYearMinus1Year |
| Current Tax Year | 783 | CurrentTaxYear |
| Total | 172809 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 0 | AmountsSubstContributorsTotal |
| Public Support Total170 | 172809 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 172809 | TotalSupport |
| Public Support Pertcentage170 | 1.00000 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.97910 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990-EZ, Part II, Line 26.1001 | Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $25 |
| Form 990-EZ, Part II, Line 24.1004 | Other Assets.1004 | Miscellaneous - Beginning $238 Miscellaneous - Ending $515 |
| Form 990-EZ, Part II, Line 24.1003 | Other Assets.1003 | Machinery and Equipment - Beginning $6063 Machinery and Equipment - Ending $4273 |
| Form 990-EZ, Part I, Line 16.4 | Other Expenses.4 | Telephone $10 |
| Form 990-EZ, Part I, Line 16.3 | Other Expenses.3 | Credit Card Fees $44 |
| Form 990-EZ, Part I, Line 16.1 | Other Expenses.1 | Educational Website Expense $3965 |
| Form 990-EZ, Part I, Line 16.1009 | Other Expenses.1009 | Depreciation $2375 |
| Form 990-EZ, Part I, Line 16.1003 | Other Expenses.1003 | Information Technology $10 |
| Form 990-EZ, Part I, Line 16.1002 | Other Expenses.1002 | Office Expenses $140 |
| Form 990-EZ, Part I, Line 16.1001 | Other Expenses.1001 | Advertising and Promotion $25 |