Nonprofit · EIN 20-0035368
GRAMMAR MECHANICS FOUNDATION
Tax-exempt · SAN DIEGO, CA 92109
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $45,000 | $55,051 | -$10,051 | $19,159 | – | $19,159 |
| December 31, 2024 | 990-EZ | $40,000 | $57,220 | -$17,220 | $29,343 | $158 | $29,185 |
| December 31, 2023 | 990-EZ | $80,522 | $57,574 | $22,948 | $46,864 | $459 | $46,405 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $45,000
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $53,125
- Other expenses
- $1,926
- Program services (functional)
- $53,448
Balance sheet and other
- Total assets, start of year
- $29,343
- Total assets, end of year
- $19,159
- Total liabilities, end of year
- –
- Net assets, end of year
- $19,159
- Cash, savings and investments
- $18,341
- Gross receipts
- $45,000
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Noreen Mulliken | President | 10 | $0 |
| Judy Hodges | VP/Treasurer | 3 | $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 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Noreen Mulliken | President | 10 | $0 |
| Judy Hodges | VP/Treasurer | 3 | $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 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Noreen Mulliken | President | 10 | $0 |
| Judy Hodges | VP/Treasurer | 3 | $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 |
Address and contacts
- Address (IRS master file)
- 1545 GRAND AVE, SAN DIEGO, CA 92109-4302
- In care of
- % GRAMMAR MECHANICS
- Signed the 990-EZ
- Judy Hodges, VP/Treasurer
- Phone
- (858) 967-4888
- Website
- www.grammarmechanics.org
- Return prepared by
- Linda G Osborne CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 20-0035368 or by the name GRAMMAR MECHANICS FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
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.
Program accomplishments
- Grammar Mechanics Foundation combines education, visual arts, and animation toteach English grammar and punctuation. In 2025, we continued employing ourtechnical engineer to expand high-demand animated segments, maintain three websites, manage technical updates, and oversee social media including www.EasyEnglishGrammar.org. Major efforts this year were focused on completing animated content and finalizing www.EnglishPunctuationHelp.com.We continue to develop lesson plans and quizzes across our grammar, punctuation,and quiz sites. Once completed the video segments were uploaded to our quiz site,YouTube channel, and expanded social media platforms, including Instagram andTikTok, where our middle school audience is most active.Research shows that language proficiency is directly tied to higher-level thinking, and we respond daily to requests for our lesson-plans from teachers, parents, homeschoolers, special education and adult educators, and students. Despite advances in AI, student writing proficiency in the U.S. continues to decline, increasing demand for our programs - especially as schools limit cell phone use. Our new punctuation component has been especially popular, with consistent positive feedback for being fast, fun, and effective.Every donation directly supports the creation, maintenance, and sustainability of our language education programs. My partner and I are the sole writers and producers of all content and have never taken compensation. All funds support our technical engineer.The web traffic patterns for www.englishgrammarhelp.com from April 2024through December 2025 indicated the website processed 3,511,053 successful pagerequests, demonstrating substantial scale and consistent educational resourcedelivery. The key performance metrics show an Average Successful Requests perDay: 5,625. The Year-over-Year Growth of 20.3% increase in total page requestsindicates that 2025 was GMF busiest year (1,649,438 page requests).Expenses $53,448
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 20-0035368
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2005
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B92)
- Assets (IRS master file)
- $19,159
- Income (IRS master file)
- $45,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $45,000 | $55,051 | $19,159 | XML |
| 990-EZ | December 2024 | $40,000 | $57,220 | $29,343 | XML |
| 990-EZ | December 2023 | $80,522 | $57,574 | $46,864 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-0035368).
Questions about GRAMMAR MECHANICS FOUNDATION
- What is the EIN of GRAMMAR MECHANICS FOUNDATION?
- The employer identification number (EIN) of GRAMMAR MECHANICS FOUNDATION is 20-0035368.
- Is GRAMMAR MECHANICS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to GRAMMAR MECHANICS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GRAMMAR MECHANICS FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of GRAMMAR MECHANICS FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GRAMMAR MECHANICS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of GRAMMAR MECHANICS FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does GRAMMAR MECHANICS FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $45,000, expenses of $55,051 and total assets of $19,159 at year end.
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