Civic Intelligence

Grammar Mechanics Foundation

990EZ • Fiscal year 2014 • EIN 20-0035368

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 09, 2015

713 Rosecrans StreetSan Diego, CA 92106

(619) 225-1180

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.11x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

1st percentile

-556%

Higher net margin than 1% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

18th percentile

-23%

Faster asset growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

2nd percentile

-94%

Faster revenue growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$12,457

Down $3,640 (-23%) from 2013

Net Assets

Down

$12,386

Down $3,628 (-23%) from 2013

Liabilities

Down

$71

Down $12 (-14%) from 2013

Revenue

Down

$653

Down $9,932 (-94%) from 2013

Expenses

Down

$4,281

Down $3,216 (-43%) from 2013

Net Income

Down

-$3,628

Down $6,716 (-217%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60K$40K$20K$0Assets 2010: $18,575Liabilities 2010: $02010Assets 2011: $12,305Liabilities 2011: $25Net Assets 2011: $12,2802011Assets 2012: $13,142Liabilities 2012: $2162012Assets 2013: $16,097Liabilities 2013: $83Net Assets 2013: $16,0142013Assets 2014: $12,457Liabilities 2014: $71Net Assets 2014: $12,3862014Assets 2015: $12,731Net Assets 2015: $12,7312015Assets 2016: $6,997Liabilities 2016: $380Net Assets 2016: $6,6172016Assets 2017: $36,635Liabilities 2017: $471Net Assets 2017: $36,1642017Assets 2018: $13,132Liabilities 2018: $172Net Assets 2018: $12,9602018Assets 2019: $4,992Liabilities 2019: $175Net Assets 2019: $4,8172019Assets 2020: $7,196Liabilities 2020: $238Net Assets 2020: $6,9582020Assets 2021: $40,315Liabilities 2021: $123Net Assets 2021: $40,1922021Assets 2022: $28,472Liabilities 2022: $5,015Net Assets 2022: $23,4572022Assets 2023: $46,864Liabilities 2023: $459Net Assets 2023: $46,4052023Assets 2024: $29,343Liabilities 2024: $158Net Assets 2024: $29,1852024Assets 2025: $19,159Net Assets 2025: $19,1592025

Highlighted filing

2014

Assets$12,457
Liabilities$71
Net Assets$12,386

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2010: $33,427Expenses 2010: $16,729Net Income 2010: $16,6982010Revenue 2011: $783Expenses 2011: $7,078Net Income 2011: -$6,2952011Revenue 2012: $10,962Expenses 2012: $10,316Net Income 2012: $6462012Revenue 2013: $10,585Expenses 2013: $7,497Net Income 2013: $3,0882013Revenue 2014: $653Expenses 2014: $4,281Net Income 2014: -$3,6282014Revenue 2015: $5,295Expenses 2015: $4,950Net Income 2015: $3452015Revenue 2016: $365Expenses 2016: $6,479Net Income 2016: -$6,1142016Revenue 2017: $66,300Expenses 2017: $36,753Net Income 2017: $29,5472017Revenue 2018: $35,000Expenses 2018: $58,204Net Income 2018: -$23,2042018Revenue 2019: $48,125Expenses 2019: $56,268Net Income 2019: -$8,1432019Revenue 2020: $55,000Expenses 2020: $52,859Net Income 2020: $2,1412020Revenue 2021: $91,000Expenses 2021: $57,766Net Income 2021: $33,2342021Revenue 2022: $40,000Expenses 2022: $56,735Net Income 2022: -$16,7352022Revenue 2023: $80,522Expenses 2023: $57,574Net Income 2023: $22,9482023Revenue 2024: $40,000Expenses 2024: $57,220Net Income 2024: -$17,2202024Revenue 2025: $45,000Expenses 2025: $55,051Net Income 2025: -$10,0512025

Highlighted filing

2014

Revenue$653
Expenses$4,281
Net Income-$3,628
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 9, 2015
Return Version
2014v5.0
Gross Receipts
$653
Mission and Program Overview

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 Services

DescriptionGrantsExpenses
When Flash was no longer being supported by Adobe because it could not be seen on mobile devices, we had to create mp3 videos which could be eventually posted on YouTube. We subsequently created approximately 54 YouTube videos through transferring our Flash online interactive games to these mp3 videos. We are continuing to move all our materials to the YouTube video format.We explored social media opportunities and began the process of creating a foundation Facebook page.We also explored the possibility of applying again for a Google Grant. We began the application process at the end of the year.Since our cartoonist became quite ill during the year, we realized that we needed to have him complete as much artwork as possible, which was very important in light of his failing health. We worked closely with him to complete the drawings that we might need in the near future.We made a grant application for funding with the Rose Hill Foundation for program support.We found that our Flash program was having a number of technical glitches that we needed to trouble shoot, which took some time to investigate and correct.We researched the replacement for Flash animation in preparation of completing one of the last two chapters of our basic English grammar program.We drafted a development plan and outline for our Chapter 7-Punctuation program.$1,962-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Noreen MullikenPresident-$0--
Judy HodgesVP/Treasurer-$0--
Sharon Hodges PhDDirector-$0--
Roberta Gilman WilsonSecretary-$0--
Nancy CoolidgeDirector-$0--
Rick CampbellDirector-$0--
Filing and Contact Details

Filer

Filer Name
Grammar Mechanics Foundation
EIN
20-0035368
Phone
6192251180
Address
713 Rosecrans Street, San Diego, CA 92106

Signing Officer

Name
Judy Hodges
Title
VP/Treasurer
Signed
2015-06-09
Discuss with paid preparer
Yes

Preparer

Firm
Linda G Osborne CPA
Address
1545 Grand Avenue, San Diego, CA 92109
Preparer
Linda G Osborne
Phone
8584838299
Supplemental Narrative

Additional Explanations

Other Expenses.1002

Office Expenses $59

Other Expenses.1003

Information Technology $82

Other Expenses.1009

Depreciation $1810

Other Expenses.1

Educational Website Expense $1880

Other Expenses.2

Credit Card Fees $25

Other Assets.1003

Machinery and Equipment - Beginning $3639 Machinery and Equipment - Ending $1991

Other Assets.1004

Miscellaneous - Beginning $77 Miscellaneous - Ending $9

Total Liabilities.1001

Accounts Payable and Accrued Expenses - Beginning $83 Accounts Payable and Accrued Expenses - Ending $71

Raw XML Appendix159 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Judy Hodges
IRS990EZ/BooksInCareOfDetail/PhoneNum08589674888
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01135 Devonshire Drive
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0San Diego
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092107
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt012381
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010457
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0490
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3628
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0425
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt016097
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012457
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0653
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt016014
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012386
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt016014
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012386
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Noreen Mulliken
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Judy Hodges
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sharon Hodges PhD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Roberta Gilman Wilson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Nancy Coolidge
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Rick Campbell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP/Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03716
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02000
IRS990EZ/OtherExpensesTotalAmt03856
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The 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.
IRS990EZ/ProgramServiceRevenueAmt0163
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0When Flash was no longer being supported by Adobe because it could not be seen on mobile devices, we had to create mp3 videos which could be eventually posted on YouTube. We subsequently created approximately 54 YouTube videos through transferring our Flash online interactive games to these mp3 videos. We are continuing to move all our materials to the YouTube video format.We explored social media opportunities and began the process of creating a foundation Facebook page.We also explored the possibility of applying again for a Google Grant. We began the application process at the end of the year.Since our cartoonist became quite ill during the year, we realized that we needed to have him complete as much artwork as possible, which was very important in light of his failing health. We worked closely with him to complete the drawings that we might need in the near future.We made a grant application for funding with the Rose Hill Foundation for program support.We found that our Flash program was having a number of technical glitches that we needed to trouble shoot, which took some time to investigate and correct.We researched the replacement for Flash animation in preparation of completing one of the last two chapters of our basic English grammar program.We drafted a development plan and outline for our Chapter 7-Punctuation program.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01962
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt083
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt071
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt04281
IRS990EZ/TotalProgramServiceExpensesAmt01962
IRS990EZ/TotalRevenueAmt0653
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0www.grammarmechanics.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0653
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt011650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0783
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt033427
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt057098
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt057098
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0653
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt010585
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt011650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0783
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt033427
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt057098
IRS990ScheduleA/TotalSupportAmt057098
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $59
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information Technology $82
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $1810
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Educational Website Expense $1880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Credit Card Fees $25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Machinery and Equipment - Beginning $3639 Machinery and Equipment - Ending $1991
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Miscellaneous - Beginning $77 Miscellaneous - Ending $9
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts Payable and Accrued Expenses - Beginning $83 Accounts Payable and Accrued Expenses - Ending $71
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Assets.1004
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Total Liabilities.1001
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Judy Hodges
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP/Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Grammar Mechanics Foundation
ReturnHeader/Filer/BusinessNameControlTxt0GRAM
ReturnHeader/Filer/EIN0200035368
ReturnHeader/Filer/PhoneNum06192251180
ReturnHeader/Filer/USAddress/AddressLine1Txt0713 Rosecrans Street
ReturnHeader/Filer/USAddress/CityNm0San Diego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092106
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Linda G Osborne CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01545 Grand Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092109
ReturnHeader/PreparerPersonGrp/PhoneNum08584838299
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Linda G Osborne
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-06-09T15:46:04-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.2$19.2$45.0$55.1$10.1
2024Detailed filing. Detailed filing data is available for this year.$29.3$0.16$29.2$40.0$57.2$17.2
2023Detailed filing. Detailed filing data is available for this year.$46.9$0.46$46.4$80.5$57.6$22.9
2022Detailed filing. Detailed filing data is available for this year.$28.5$5.02$23.5$40.0$56.7$16.7
2021Detailed filing. Detailed filing data is available for this year.$40.3$0.12$40.2$91.0$57.8$33.2
2020Detailed filing. Detailed filing data is available for this year.$7.20$0.24$6.96$55.0$52.9$2.14
2019Detailed filing. Detailed filing data is available for this year.$4.99$0.18$4.82$48.1$56.3$8.14
2018Detailed filing. Detailed filing data is available for this year.$13.1$0.17$13.0$35.0$58.2$23.2
2017Detailed filing. Detailed filing data is available for this year.$36.6$0.47$36.2$66.3$36.8$29.5
2016Detailed filing. Detailed filing data is available for this year.$7.00$0.38$6.62$0.37$6.48$6.11
2015Detailed filing. Detailed filing data is available for this year.$12.7$12.7$5.30$4.95$0.35
2014Detailed filing. Detailed filing data is available for this year.$12.5$0.07$12.4$0.65$4.28$3.63
2013Detailed filing. Detailed filing data is available for this year.$16.1$0.08$16.0$10.6$7.50$3.09
2012Summary only. Only limited summary data is available for this year.$13.1$0.22$11.0$10.3$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$0.03$12.3$0.78$7.08$6.30
2010Summary only. Only limited summary data is available for this year.$18.6$0.00$33.4$16.7$16.7