Civic Intelligence

Disability Rights Fund Inc.

990 • Fiscal year 2014 • EIN 27-5026293

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 04, 2015

89 South StreetRoom/Suite 203Boston, MA 02111-2670

(617) 261-4593

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.08x

Higher debt load relative to assets than 45% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.11x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

5th percentile

-58%

Higher net margin than 5% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

86th percentile

$161,429

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

4th percentile

-29%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

2nd percentile

-66%

Faster revenue growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,225,957

Down $919,081 (-29%) from 2013

Net Assets

Down

$2,052,070

Down $912,724 (-31%) from 2013

Liabilities

Down

$173,887

Down $6,357 (-3.5%) from 2013

Revenue

Down

$1,561,308

Down $3,020,479 (-66%) from 2013

Expenses

Up

$2,474,032

Up $413,345 (+20%) from 2013

Net Income

Down

-$912,724

Down $3,433,824 (-136%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2012: $541,174Liabilities 2012: $97,480Net Assets 2012: $443,6942012Assets 2013: $3,145,038Liabilities 2013: $180,244Net Assets 2013: $2,964,7942013Assets 2014: $2,225,957Liabilities 2014: $173,887Net Assets 2014: $2,052,0702014Assets 2015: $840,715Liabilities 2015: $140,875Net Assets 2015: $699,8402015Assets 2016: $1,638,612Liabilities 2016: $81,492Net Assets 2016: $1,557,1202016Assets 2017: $2,499,024Liabilities 2017: $204,530Net Assets 2017: $2,294,4942017Assets 2018: $2,784,635Liabilities 2018: $198,946Net Assets 2018: $2,585,6892018Assets 2019: $3,321,646Liabilities 2019: $506,515Net Assets 2019: $2,815,1312019Assets 2020: $9,721,747Liabilities 2020: $1,242,782Net Assets 2020: $8,478,9652020Assets 2022: $9,253,714Liabilities 2022: $1,393,749Net Assets 2022: $7,859,9652022Assets 2024: $12,632,661Liabilities 2024: $1,737,053Net Assets 2024: $10,895,6082024

Highlighted filing

2014

Assets$2,225,957
Liabilities$173,887
Net Assets$2,052,070

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2012: $2,026,9732012Revenue 2013: $4,581,787Expenses 2013: $2,060,687Net Income 2013: $2,521,1002013Revenue 2014: $1,561,308Expenses 2014: $2,474,032Net Income 2014: -$912,7242014Revenue 2015: $1,750,928Expenses 2015: $3,103,158Net Income 2015: -$1,352,2302015Revenue 2016: $3,897,307Expenses 2016: $3,040,027Net Income 2016: $857,2802016Revenue 2017: $3,422,557Expenses 2017: $2,685,183Net Income 2017: $737,3742017Revenue 2018: $2,994,210Expenses 2018: $2,703,015Net Income 2018: $291,1952018Revenue 2019: $4,226,482Expenses 2019: $3,997,040Net Income 2019: $229,4422019Revenue 2020: $9,854,120Expenses 2020: $4,190,286Net Income 2020: $5,663,8342020Revenue 2022: $4,774,231Expenses 2022: $6,153,567Net Income 2022: -$1,379,3362022Revenue 2024: $7,553,918Expenses 2024: $9,292,901Net Income 2024: -$1,738,9832024

Highlighted filing

2014

Revenue$1,561,308
Expenses$2,474,032
Net Income-$912,724
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 4, 2015
Return Version
2014v5.0
Gross Receipts
$1,561,308
Mission and Program Overview

Mission

The disability rights fund's mission is to support persons with disabilities around the world to build diverse movements, ensure inclusive development agendas, and achieve equal rights and opportunity for all.

The disability rights fund (drf) is a grantmaking collaborative that empowers persons with disabilities to advocate for equal rights and full participation in society. Fueled by the momentum of the convention on the rights of persons with disabilities (crpd), drf funds disabled persons' organizations across africa, asia, eastern europe, latin america and the caribbean, the middle east, and the pacific. Drf provides grants for activities such as documentation of rights violations, advocacy for rights fulfillment, and expansion of voice and visibility for particularly marginalized sectors of the disability community, in pursuit of systemic change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,237,053$1,353,915▼ $883,138
Cash and Non-Interest-Bearing Accounts$884,624$807,807▼ $76,817
Prepaid Expenses and Deferred Charges$23,361$9,460▼ $13,901
Total Assets$3,145,038$2,225,957▼ $919,081
Other Assets Total-$54,775-
Liabilities
Grants Payable$117,500$139,200▲ $21,700
Accounts Payable and Accrued Expenses$50,774$34,687▼ $16,087
Other Liabilities$11,970--
Total Liabilities$180,244$173,887▼ $6,357
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,729,292$1,386,890▼ $1,342,402
Unrestricted Net Assets$235,502$665,180▲ $429,678
Total Net Assets Fund Balance$2,964,794$2,052,070▼ $912,724
Total Liabilities and Net Assets / Fund Balance$3,145,038$2,225,957▼ $919,081
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diana SamarasanClerk/exec DPT$97,708$63,721$161,429
Diana SamarasanClerk/exec Director-$97,708$20,135$117,843

Board Members and Trustees

NameTitle
William RowlandCo-chair
Catherine TownsendPresident/co
Artemis JoukowskyDirector
Emily MartinezDirector
Kristen PrattDirector
Michael HarozDirector
Ola Abu Al GhaibDirector
Vinay MehraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,585,990
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-24,682
All Other Contributions
$1,440,638
Change in Net Assets
$-912,724

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,561,308
Revenue Not Reported on Form 990
$1,498,367
Total Revenue per Audited Statements
$3,059,675
Total Revenue per Form 990
$1,561,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,462,462
Other Expenses$625,911
Salaries, Compensation, and Employee Benefits$385,659
Total Fundraising Expense$117,933
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,462,462--$1,462,462
Fees for Services Other$298,595$28,218$7,004$333,817
Other Salaries and Wages$51,607$115,641$41,136$208,384
Current Officers, Directors, Trustees, and Key Employees$62,957$27,443$27,443$117,843
Office Expenses$8,822$54,209$1,105$64,136
Travel$40,275$37$23,441$63,753
Conferences and Meetings$49,766$7,544-$57,310
Fees for Services Accounting-$37,674-$37,674
Other Expenses$33,220--$33,220
Other Employee Benefits$7,053$19,055$6,272$32,380
Occupancy$9,242$12,321$5,688$27,251
Payroll Taxes$9,174$12,231$5,647$27,052
Insurance$320$5,827$197$6,344
Fees for Services Legal$1,331$1,075-$2,406
Total Functional Expenses$2,034,824$321,275$117,933$2,474,032

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,015,327
Expenses per Audited Statements$2,474,032
Total Expenses per Form 990$2,474,032
Expenses Not Reported on Form 990$1,541,295
International Activity

International Summary

Employees
87
Spending
$1,462,462

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaGrants to RecipientsHuman Rights Advocac-47$748,349
South AsiaGrants to RecipientsHuman Rights Advocac-12$199,722
East Asia and the PacificGrants to RecipientsHuman Rights Advocac-13$192,000
Central America and the CaribbeanGrants to RecipientsHuman Rights Advocac-9$178,000
Middle East and North AfricaGrants to RecipientsHuman Rights Advocac-4$138,900
Russia and the Newly Independent StatesGrants to RecipientsHuman Rights Advocac-2$5,491
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Emily MartinezEmployee at OsfEmployer SupportNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

990 is reviewed with preparer and provided to board of directors for review and approval prior to submission.

Form 990, Page 6, Part VI, Line 12C

The organization maintains a written conflict of interest policy. The board reviews the policy annually and updates when necessary.

Form 990, Page 6, Part VI, Line 15A

Executive management compensation reviewed and approved by board co-chairs annually against industry standard.

Form 990, Page 6, Part VI, Line 15B

Other key employee compensation reviewed and approved annually by executive director against industry standard, and approved by board of directors during annual budget review process.

Form 990, Page 6, Part VI, Line 19

UPON WRITTEN REQUEST.

Filing and Contact Details

Filer

Filer Name
Disability Rights Fund Inc
EIN
27-5026293
Phone
6172614593
Address
89 SOUTH STREET, ROOM/SUITE 203, BOSTON, MA 02111-2670

Signing Officer

Name
Diana Samarasan
Title
Clerk/exec Director
Phone
6172614593
Signed
2015-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana Samarasan
Formed
2011
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
8
Employees
0

Preparer

Firm
Sandberg & Creeden Pc
Address
331 PAGE ST STE 2, STOUGHTON, MA 02072-1172
Preparer
Theresa J Creeden
Phone
7813440850
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The disability rights fund (drf) is a grantmaking collaborative that empowers persons with disabilities to advocate for equal rights and full participation in society. Fueled by the momentum of the convention on the rights of persons with disabilities (crpd), drf funds disabled persons' organizations across africa, asia, eastern europe, latin america and the caribbean, the middle east, and the pacific. Drf provides grants for activities such as documentation of rights violations, advocacy for rights fulfillment, and expansion of voice and visibility for particularly marginalized sectors of the disability community, in pursuit of systemic change.

Form 990, Part IX, Line 11G

Consultants 298,595 28,218 7,004

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

DRAF INCOME 1,498,367

Schedule D, Page 4, Part XII, Line 2D

DRAF EXPENSES 1,541,295

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IRS990/MissionDesc0THE DISABILITY RIGHTS FUND (DRF) IS A GRANTMAKING COLLABORATIVE THAT EMPOWERS PERSONS WITH DISABILITIES TO ADVOCATE FOR EQUAL RIGHTS AND FULL PARTICIPATION IN SOCIETY. FUELED BY THE MOMENTUM OF THE CONVENTION ON THE RIGHTS OF PERSONS WITH DISABILITIES (CRPD), DRF FUNDS DISABLED PERSONS' ORGANIZATIONS ACROSS AFRICA, ASIA, EASTERN EUROPE, LATIN AMERICA AND THE CARIBBEAN, THE MIDDLE EAST, AND THE PACIFIC. DRF PROVIDES GRANTS FOR ACTIVITIES SUCH AS DOCUMENTATION OF RIGHTS VIOLATIONS, ADVOCACY FOR RIGHTS FULFILLMENT, AND EXPANSION OF VOICE AND VISIBILITY FOR PARTICULARLY MARGINALIZED SECTORS OF THE DISABILITY COMMUNITY, IN PURSUIT OF SYSTEMIC CHANGE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE FUND'S UNIQUE STRUCTURE INCLUDES A GLOBAL ADVISORY PANEL (GAP), GRANTMAKING COMMITTEE AND BOARD OF DIRECTORS. THE GAP CONSISTS OF 12 MEMBERS, THE MAJORITY OF WHOM ARE PEOPLE WITH DISABILITIES, NOMINATED BY INTERNATIONAL AND REGIONAL NETWORKS OF DISABLED PERSONS ORGANIZATIONS, WHICH MAKES GRANTMAKING STRATEGY RECOMMENDATIONS. THE GRANTMAKING COMMITTEE OF THE BOARD IS COMPOSED OF DONOR REPRESENTATIVES AND ADVISORS AND FINALIZES GRANTMAKING GUIDELINES AND GRANTS SELECTION FOR FINAL APPROVAL BY THE FULL BOARD. THE BOARD OF DIRECTORS HAS OVERSIGHT OF THE FUND.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0GAIN ON EXCHANGE RATE TRANSACTIONS -2,710 REDEMPTION CREDIT CARD POINTS 3,460
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DRAF INCOME 1,498,367
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DRAF EXPENSES 1,541,295
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA AND THE CARIBBEAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EAST ASIA AND THE PACIFIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2MIDDLE EAST AND NORTH AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3RUSSIA AND THE NEWLY INDEPENDENT STATES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4SOUTH ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0HUMAN RIGHTS ADVOCAC
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