Civic Intelligence

Grammar Mechanics Foundation

990EZ • Fiscal year 2025 • EIN 20-0035368

Jan 01, 2025 to Dec 31, 2025

Organization Profilewww.grammarmechanics.org
713 Rosecrans StreetSan Diego, CA 92106

(858) 967-4888

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2025

Net Margin

16th percentile

-22%

Higher net margin than 16% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

14th percentile

-35%

Faster asset growth than 14% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

13%

Faster revenue growth than 64% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$19,159

Down $10,184 (-35%) from 2024

Net Assets

Down

$19,159

Down $10,026 (-34%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin16th percentile

Revenue

Up

$45,000

Up $5,000 (+13%) from 2024

Expenses

Down

$55,051

Down $2,169 (-3.8%) from 2024

Net Income

Up

-$10,051

Up $7,169 (+42%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

2025

Assets$19,159
Liabilities-
Net Assets$19,159
Open 2025 Filing

Operations Trend

Revenue Growth64th percentile

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

2025

Revenue$45,000
Expenses$55,051
Net Income-$10,051
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 4, 2026
Return Version
2025v4.0
Gross Receipts
$45,000
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
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).-$53,448
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

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

Filer

Filer Name
Grammar Mechanics Foundation
EIN
20-0035368
Phone
8589674888
Address
713 Rosecrans Street, San Diego, CA 92106

Signing Officer

Name
Judy Hodges
Title
VP/Treasurer
Signed
2026-03-04
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.1001

“Advertising and Promotion $27”

Other Expenses.1002

“Office Expenses $905”

Other Expenses.1009

“Depreciation $546”

Other Expenses.1

“Website Expenses $398”

Other Expenses.2

“Voiceovers/Quiz Entries $50”

Other Assets.1

“Fixed Assets - Beginning $1364 Fixed Assets - Ending $818”

Total Liabilities.1

“Credit Cards - Beginning $158 Credit Cards - Ending $0”

Raw XML Appendix162 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.

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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Grammar 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).
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/BusinessNameControlTxt0GRAM
ReturnHeader/Filer/EIN0200035368
ReturnHeader/Filer/PhoneNum08589674888
ReturnHeader/Filer/USAddress/AddressLine1Txt0713 Rosecrans Street
ReturnHeader/Filer/USAddress/CityNm0San Diego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092106
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Linda G Osborne
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-20T12:15:00-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,159
Liabilities
-
Net assets
$19,159
Revenue
$45,000
Expenses
$55,051
Net income
-$10,051
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