Nonprofit · EIN 45-4503474
MCMANIS-WIGH CHINA FOUNDATION
Tax-exempt · SAN JOSE, CA 95113
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $3,399 | $151,933 | -$148,534 | $102,158 | $0 | $102,158 |
| December 31, 2024 | 990-EZ | $5,112 | $32,071 | -$26,959 | $241,601 | $0 | $241,601 |
| December 31, 2023 | 990-EZ | $4,448 | $0 | $4,448 | $250,426 | $0 | $250,426 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Investment income
- $3,399
Expenses
- Grants and similar amounts paid
- $150,000
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $1,933
- Program services (functional)
- $1,934
Balance sheet and other
- Total assets, start of year
- $241,601
- Total assets, end of year
- $102,158
- Total liabilities, end of year
- $0
- Net assets, end of year
- $102,158
- Cash, savings and investments
- $102,158
- Gross receipts
- $3,399
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MCMANIS | PRESIDENT | 1 | $0 |
| SARA WIGH | SECRETARY | 1 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MCMANIS | PRESIDENT | 1 | $0 |
| SARA WIGH | SECRETARY | 1 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MCMANIS | PRESIDENT | 1 | $0 |
| SARA WIGH | SECRETARY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 50 W SAN FERNANDO ST 10TH FLOOR, SAN JOSE, CA 95113-2415
- In care of
- % SARA WIGH
- Mailing address (990-N for 2015)
- 50 W San Fernando St 10th Floor, San Jose CA 95113
- Principal officer (990-N for 2015)
- James McManis, 50 W San Fernando St 10th Floor, San Jose CA 95113
- Signed the 990-EZ
- JAMES MCMANIS, PRESIDENT
- Phone
- (408) 279-8700
- Return prepared by
- JOHANSON & YAU ACCOUNTANCY CORP
California records
California keeps its own records of charities and corporations. Search them by EIN 45-4503474 or by the name MCMANIS-WIGH CHINA FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO PROVIDE EDUCATION TO TRIAL LAWYERS AND TO CARRY ON OTHER EDUCATION ACTIVITIES ASSOCIATED WITH THIS GOAL.
Program accomplishments
- TO PROVIDE EDUCATION TO TRIAL LAWYERS AND TO CARRY ON OTHER EDUCATION ACTIVITIES ASSOCIATED WITH THIS GOAL AS ALLOWED BY LAW.Expenses $1,934 · grants $150,000
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-4503474
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- International, foreign affairs and national security (Q22)
- Assets (IRS master file)
- $102,158
- Income (IRS master file)
- $3,399
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $3,399 | $151,933 | $102,158 | XML |
| 990-EZ | December 2024 | $5,112 | $32,071 | $241,601 | IRS |
| 990-EZ | December 2023 | $4,448 | $0 | $250,426 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: James McManis | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-4503474).
Questions about MCMANIS-WIGH CHINA FOUNDATION
- What is the EIN of MCMANIS-WIGH CHINA FOUNDATION?
- The employer identification number (EIN) of MCMANIS-WIGH CHINA FOUNDATION is 45-4503474.
- Is MCMANIS-WIGH CHINA FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to MCMANIS-WIGH CHINA FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MCMANIS-WIGH CHINA FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MCMANIS-WIGH CHINA FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MCMANIS-WIGH CHINA FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of MCMANIS-WIGH CHINA FOUNDATION?
- The 990-N for 2015 names James McManis.
- Who are the officers and directors of MCMANIS-WIGH CHINA FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does MCMANIS-WIGH CHINA FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $3,399, expenses of $151,933 and total assets of $102,158 at year end.
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