Zhang and Eisenheim Inc

Nonprofit profile at a glance

EIN
883478731
IRS 990-PF coverage
2021–2024
Forms available
Form 990-PF 2024
Location
Menasha, WI, USA
Phone
9204892828
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Legal Services

Reported finances

Revenue
$309,758
Expenses
$265,657

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Legal Services

What it reported funding in 2024

The foundation reported 2 grants totaling $100. The stated grant purposes included donation to 501c3 charitable nonprofit organization for annual fundraising drive. and the foundation does not - in its normal course of operations - give out cash or property grants or contributions to any individuals or other entities. zhang & eisenheim inc. serves clients in one of five ways: 1 through appointments of criminal defense clients to the foundation through the wisconsin office of the state public defender; 2 through appointments of criminal defense clients to the foundation by various wisconsin courts; 3 through reduced-rate or pro bono legal assistance provided directly to spd-appointed clients by the foundation; 4 through reduce-rate or pro bono legal assistance provided directly to court-appointed clients by the foundation; or 5 through reduced-rate or pro bono legal assistance provided directly to private clients criminal or civil by the foundation. this is summarized in part viii-a..

Operating model

Revenue model
Other-operating. 100% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Grant intermediary. The foundation distributed 100% of its reported charitable disbursements as grants.

The verdict

MIXED - The filing identifies who received its grants and the filed numbers largely add up. A relatively small share of spending goes to grants and the filing reports one or more activities that warrant closer review.

Rating breakdown

  • Grant Deployment: NotEnoughData
  • Cost Efficiency: 0
  • Transparency: 100
  • Compliance: 90
  • Endowment Health: 100

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: Limited

Cost Efficiency

  • Grant expense ratio: 0%; rating input score 0; 13th percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Part VII-B activity disclosures: 15 of 19 controls in place; rating input score 79
    • Property sale or exchange with a disqualified person: Fail
    • Borrowing from or lending to a disqualified person: Fail
    • Goods, services, or facilities involving a disqualified person: Fail
    • Compensation paid to a disqualified person: Fail
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Pass
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Grants to individuals: Pass
    • Grants to organizations: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 10; rating input score 100

Endowment Health

  • Endowment-health comparison: 4,326.16; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: Filed payout detail
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: 100th percentile for endowment coverage
  • Consistency: 10 of 10 current checks pass
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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 — Cost Efficiency: Grant expense ratio scored 0/100.
  • Review — Compliance: Part VII-B activity disclosures: 4 of 19 not reported.