GRAMMAR MECHANICS FOUNDATION: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- GRAMMAR MECHANICS FOUNDATION (EIN 20-0035368)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2026-03-07
- IRS object ID
- 202600669349200125
- Schema version
- 2024v5.2
- 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) |
|---|---|---|
| Return | 2026-03-07T15:26:10-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 2024-01-01 | 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 | 8589674888 | 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 |
| Signature | 2026-03-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
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 | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $40,000 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $40,000 | 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 | $40,000 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $54,570 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $2,650 | OtherExpensesTotalAmt |
| Total Expenses | $57,220 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$17,220 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $46,405 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $29,185 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,591 | BOYAmt |
| EOY | $27,979 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,273 | BOYAmt |
| EOY | $1,364 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,864 | BOYAmt |
| EOY | $29,343 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $459 | BOYAmt |
| EOY | $158 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,405 | BOYAmt |
| EOY | $29,185 | 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 Foundation has been steadfast in pursuing its mission to combine education, visual arts, and unique animation to teach the complex subjects of English grammar and punctuation. Our goal in 2024 was to continue employing out technical engineer to allow him to devote time and expertise to uploading and synchronizing our newest offering www.EnglishPunctuationHelp.com. He also maintains our 3 websites and must monitor the highly technical updates that are needed to support our sites. In 2024 we had many voiceovers to load to our new punctuation segments. We hired a student to upload the dynamic quizzes to our quiz site www.EasyEnglishgrammar.org. The year was devoted to the completion of the new animated segments and minimizing load times where needed to the grammar and punctuation site www.EnglishPunctuationHelp.com. We began the year by developing the new misused words segment and reinstating our SAT/ACT prep offering. Once the animation was completed the voiceovers were uploaded and synced to our new misused words segment and remaining punctuation segments. We added lesson plans to our grammar and punctuation sites and quizzes to our quiz site. When the sync was completed, the video segments were uploaded to our YouTube channel and uploaded to our quiz site www.EasyEnglishgrammar.org. In addition, we continued to display our segments on more social media sites such as Instagram and TikTok , the primary sites that target our middle school and above audience. My partner and I are the sole writers and producers of all content, we do not and have never taken any compensation for our efforts. All funds received are used to employ our technical engineer and students who work as independent contractors to do voiceovers or quiz data entry. Studies show that an individuals ability to think at a more complex level is directly linked to the level of language use and understanding. We can judge our success by the many teachers, parents, and students of all ages who sign into our sites and in additionally request lesson plans. As of the end of December 30, 2024, these were our 2024 statistics.Punctuation Site (AprDec, 9 months) Total pages: 41,746, Monthly avg: ~4,640, Peak month: October (8,804 pages)Grammar Site, Total page views: 1,371,025, Total requests: 1,586,493, Monthly avg: ~152,300 pages, Peak month: July (189,463 pages)Quiz Site: Total visitors: 9,838 | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $54,930 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $54,930 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 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 |
| Douglas Mulliken | ||
| Director | 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 | $55,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $80,522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $40,000 | CurrentTaxYearAmt |
| Total | $306,522 | 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 | $55,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $91,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $80,522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $40,000 | CurrentTaxYearAmt |
| Total | $306,522 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $306,522 | 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 | $306,522 | 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 (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $23 |
| Other Expenses.1002 | Office Expenses $788 |
| Other Expenses.1009 | Depreciation $909 |
| Other Expenses.1 | Voiceovers/Quiz Entries $619 |
| Other Expenses.2 | Website Expenses $311 |
| Other Assets.1 | Fixed Assets - Beginning $2273 Fixed Assets - Ending $1364 |
| Total Liabilities.1 | Credit Cards - Beginning $459 Credit Cards - Ending $158 |