Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 45-4503474 • 501(c)3 • San Jose, CA
Profile
To provide education to trial lawyers and to carry on other education activities associated with this goal.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Assets
Down$241,601
Down $8,825 (-3.5%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$241,601
Down $8,825 (-3.5%) from 2023
Revenue
Up$5,112
Up $664 (+15%) from 2023
Expenses
Up$32,071
Up $32,071 from 2023
Net Income
Down-$26,959
Down $31,407 (-706%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide education to trial lawyers and to carry on other education activities associated with this goal.
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE EDUCATION TO TRIAL LAWYERS AND TO CARRY ON OTHER EDUCATION ACTIVITIES ASSOCIATED WITH THIS GOAL AS ALLOWED BY LAW. | $26,000 | $6,071 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JAMES MCMANIS | President | - | $0 | - | - |
| SARA WIGH | Secretary | - | $0 | - | - |
“Description: interest - schwab #9315-0185. Amount: 18. Description: dividends - schwab #9315-0185. Amount: 5,094. Total included on form 990-ez, line 4: 5,112.”
“Activity classification: general operating support. Grantee name: dui hua foundation. Grantee address: 450 sutter st, suite 900 san francisco, ca 94108. Property description: cash. Date of gift: 12/31/24. Amount given: 2,500.”
“Activity classification: general operating support. Grantee name: sino talks . Grantee address: 1420 skyline blvd la honda, ca 94020. Property description: cash. Date of gift: 12/31/24. Amount given: 2,500.”
“Activity classification: general operating support. Grantee name: san jose spotlight. Grantee address: 1900 camden ave suite 101 san jose , ca 95124. Property description: cash. Date of gift: 12/31/24. Amount given: 5,000.”
“Activity classification: general operating support. Grantee name: asian law alliance. Grantee address: 991 w hedding st #202 san jose , ca 95126. Property description: cash. Date of gift: 12/31/24. Amount given: 2,500.”
“Activity classification: general operating support. Grantee name: ayaba. Grantee address: 640 n 5th st san jose , ca 95112. Property description: cash. Date of gift: 12/31/24. Amount given: 2,500.”
“Activity classification: general operating support. Grantee name: duo duo project. Grantee address: 1030 e el camino real sunnyvale , ca 94087. Property description: cash. Date of gift: 12/31/24. Amount given: 1,000.”
“Activity classification: general operating support. Grantee name: berkeley law foundation. Grantee address: p.o. Box 3954 berkeley , ca 94703. Property description: cash. Date of gift: 12/31/24. Amount given: 10,000. Total included on form 990-ez, line 10: 26,000.”
“Description: accounting . Amount: 3,140. Description: filing fees. Amount: 50. Description: bank charges. Amount: 2,881. Total to form 990-ez, line 16: 6,071.”
“Description: unrealized gain on schwab investment #9315-0185. Amount: 18,134.”
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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SARA WIGH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4082798700 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 50 W SAN FERNANDO ST 10TH FLOOR |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN JOSE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95113 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 250426 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 241601 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -26959 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 250426 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 241601 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 26000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 5112 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5112 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 250426 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 241601 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 250426 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 241601 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JAMES MCMANIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SARA WIGH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 18134 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 6071 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE EDUCATION TO TRIAL LAWYERS AND TO CARRY ON OTHER EDUCATION ACTIVITIES ASSOCIATED WITH THIS GOAL. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE EDUCATION TO TRIAL LAWYERS AND TO CARRY ON OTHER EDUCATION ACTIVITIES ASSOCIATED WITH THIS GOAL AS ALLOWED BY LAW. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 26000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 6071 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 32071 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 6071 |
| IRS990EZ/TotalRevenueAmt | 0 | 5112 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 25000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 25000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 50000 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 5111 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4448 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6688 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7136 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2651 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 26034 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.65760 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.72870 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 50000 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 25000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 25000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 50000 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 76034 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST - SCHWAB #9315-0185. AMOUNT: 18. DESCRIPTION: DIVIDENDS - SCHWAB #9315-0185. AMOUNT: 5,094. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 5,112. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACTIVITY CLASSIFICATION: GENERAL OPERATING SUPPORT. GRANTEE NAME: DUI HUA FOUNDATION. GRANTEE ADDRESS: 450 SUTTER ST, SUITE 900 SAN FRANCISCO, CA 94108. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 2,500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACTIVITY CLASSIFICATION: GENERAL OPERATING SUPPORT. GRANTEE NAME: SINO TALKS . GRANTEE ADDRESS: 1420 SKYLINE BLVD LA HONDA, CA 94020. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 2,500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACTIVITY CLASSIFICATION: GENERAL OPERATING SUPPORT. GRANTEE NAME: SAN JOSE SPOTLIGHT. GRANTEE ADDRESS: 1900 CAMDEN AVE SUITE 101 SAN JOSE , CA 95124. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 5,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACTIVITY CLASSIFICATION: GENERAL OPERATING SUPPORT. GRANTEE NAME: ASIAN LAW ALLIANCE. GRANTEE ADDRESS: 991 W HEDDING ST #202 SAN JOSE , CA 95126. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 2,500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ACTIVITY CLASSIFICATION: GENERAL OPERATING SUPPORT. GRANTEE NAME: AYABA. GRANTEE ADDRESS: 640 N 5TH ST SAN JOSE , CA 95112. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 2,500. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ACTIVITY CLASSIFICATION: GENERAL OPERATING SUPPORT. GRANTEE NAME: DUO DUO PROJECT. GRANTEE ADDRESS: 1030 E EL CAMINO REAL SUNNYVALE , CA 94087. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 1,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ACTIVITY CLASSIFICATION: GENERAL OPERATING SUPPORT. GRANTEE NAME: BERKELEY LAW FOUNDATION. GRANTEE ADDRESS: P.O. BOX 3954 BERKELEY , CA 94703. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/31/24. AMOUNT GIVEN: 10,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 26,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | DESCRIPTION: ACCOUNTING . AMOUNT: 3,140. DESCRIPTION: FILING FEES. AMOUNT: 50. DESCRIPTION: BANK CHARGES. AMOUNT: 2,881. TOTAL TO FORM 990-EZ, LINE 16: 6,071. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | DESCRIPTION: UNREALIZED GAIN ON SCHWAB INVESTMENT #9315-0185. AMOUNT: 18,134. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES MCMANIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4082798700 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MCMANIS-WIGH CHINA FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MCMA |
| ReturnHeader/Filer/EIN | 0 | 454503474 |
| ReturnHeader/Filer/PhoneNum | 0 | 4082798700 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 50 W SAN FERNANDO ST 10TH FLOOR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN JOSE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95113 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 942702860 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JOHANSON & YAU ACCOUNTANCY CORP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 42 WEST CAMPBELL AVENUE THIRD FLOOR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CAMPBELL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95008 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4082885111 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMANDA SCHMIDT |
| ReturnHeader/ReturnTs | 0 | 2025-05-15T12:43:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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