Mcmanis-wigh China Foundation

Nonprofit profile at a glance

EIN: 454503474
IRS 990-EZ coverage: 2013–2025
Forms available: Form 990-EZ 2025, Form 990-N 2015
Location: San Jose, CA, USA
Phone: 4082798700
Rating: 55
Verdict: MIXED
Rating confidence: Moderate
Sector: International Academic Exchange

Reported finances

Revenue: $3,399
Expenses: $151,933
Assets: $102,158
Liabilities: $0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

JAMES MCMANIS (PRESIDENT)

People named in this filing

JAMES MCMANIS (PRESIDENT)
SARA WIGH (SECRETARY)

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

To provide education to trial lawyers and to carry on other education activities associated with this goal.

What it reported doing in 2025

To provide education to trial lawyers and to carry on other education activities associated with this goal as allowed by law.

Operating model

Revenue model: Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of total spending goes to programs and a relatively small share of available resources goes toward mission work.

Rating breakdown

Financial Efficiency: 36
Transparency & Controls: 82
Sustainability: 26
Growth: 60

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 56.9%; rating input score 57
Program expense ratio: 1.3%; rating input score 1

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: -4,369.9%; rating input score 1; 1st percentile among comparable filings
Total-asset coverage ratio: 0.67; rating input score 38; 38th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: 36.4% per year; rating input score 100; 89th percentile among comparable filings
Revenue growth: -25.7% per year; rating input score 0; 12th percentile among comparable filings
Asset growth: 1.7% per year; rating input score 100; 44th percentile among comparable filings

Details

Where the money goes: 56.9% of revenue deployed · 1.3% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $2K in reported program spending
Leadership: top reported pay $0 · 2 people listed
Consistency: 8 of 9 current checks pass · 1 finding to review
Schedules: 2 filed schedules
Filing history: 11 filing years from 2013 to 2025
Contacts: How to reach this organization
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 — Financial Efficiency: Program expense ratio scored 1/100.
Review — Financial Efficiency: Mission deployment rate scored 57/100.
Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
High — Sustainability: Operating margin scored 1/100.
High — Growth: Revenue growth scored 0/100.
Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
Review — Sustainability: Officer compensation ratio scored 56/100.