Grammar Mechanics Foundation
Nonprofit profile at a glance
- EIN
- 200035368
- IRS 990-EZ coverage
- 2011–2025
- Forms available
- Form 990-EZ 2025
- Location
- San Diego, CA, USA
- Phone
- 8589674888
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Remedial Reading, Reading Encouragement
Reported finances
- Revenue
- $45,000
- Expenses
- $55,051
- Assets
- $19,159
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Noreen Mulliken (President)
People named in this filing
- Noreen Mulliken (President)
- Judy Hodges (VP/Treasurer)
- Sharon Hodges PhD (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
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.
What it reported doing in 2025
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).
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 82
- Sustainability: 23
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.1%; rating input score 97
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -22.3%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.35; rating input score 25; 25th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 14.6% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 13.2% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: 7.5% per year; rating input score 100; 64th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $53K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 25/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.