Civic Intelligence

Disability Resource Agency for Independent Living

EIN 77-0153208 • 501(c)3 • Modesto, CA

View Organization Page

Profile

To provide independent living services to people with disabilities.

1101 Sylvan Avenue STE C-105Modesto, CA 95350

www.drail.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.22x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.5%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$138,430

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

17th percentile

-9.4%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$704,487

Down $72,966 (-9.4%) from 2023

Liabilities

Down

$156,866

Down $61,996 (-28%) from 2023

Net Assets

Down

$547,621

Down $10,970 (-2.0%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin37th percentile

Revenue

Up

$2,315,311

Up $251,393 (+12%) from 2023

Expenses

Up

$2,326,281

Up $191,756 (+9.0%) from 2023

Net Income

Up

-$10,970

Up $59,637 (+84%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $365,170Liabilities 2011: $81,088Net Assets 2011: $284,0822011Assets 2012: $298,524Liabilities 2012: $45,984Net Assets 2012: $252,5402012Assets 2013: $242,461Liabilities 2013: $52,330Net Assets 2013: $190,1312013Assets 2014: $229,853Liabilities 2014: $58,742Net Assets 2014: $171,1112014Assets 2015: $163,488Liabilities 2015: $41,587Net Assets 2015: $121,9012015Assets 2016: $192,283Liabilities 2016: $54,735Net Assets 2016: $137,5482016Assets 2017: $207,702Liabilities 2017: $79,658Net Assets 2017: $128,0442017Assets 2018: $202,275Liabilities 2018: $116,972Net Assets 2018: $85,3032018Assets 2019: $181,823Liabilities 2019: $94,891Net Assets 2019: $86,9322019Assets 2020: $696,997Liabilities 2020: $287,933Net Assets 2020: $409,0642020Assets 2021: $804,570Liabilities 2021: $265,086Net Assets 2021: $539,4842021Assets 2022: $732,255Liabilities 2022: $195,919Net Assets 2022: $536,3362022Assets 2023: $777,453Liabilities 2023: $218,862Net Assets 2023: $558,5912023Assets 2024: $704,487Liabilities 2024: $156,866Net Assets 2024: $547,6212024

Highlighted filing

2024

Assets$704,487
Liabilities$156,866
Net Assets$547,621
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,302,8252011Expenses 2012: $1,169,1022012Expenses 2013: $918,7682013Revenue 2014: $1,099,880Expenses 2014: $1,118,900Net Income 2014: -$19,0202014Revenue 2015: $1,007,185Expenses 2015: $1,056,395Net Income 2015: -$49,2102015Revenue 2016: $1,103,700Expenses 2016: $1,088,053Net Income 2016: $15,6472016Revenue 2017: $1,278,693Expenses 2017: $1,288,197Net Income 2017: -$9,5042017Revenue 2018: $1,303,219Expenses 2018: $1,345,960Net Income 2018: -$42,7412018Revenue 2019: $1,252,366Expenses 2019: $1,250,737Net Income 2019: $1,6292019Revenue 2020: $1,630,300Expenses 2020: $1,308,168Net Income 2020: $322,1322020Revenue 2021: $1,889,306Expenses 2021: $1,758,886Net Income 2021: $130,4202021Revenue 2022: $1,885,262Expenses 2022: $1,888,193Net Income 2022: -$2,9312022Revenue 2023: $2,063,918Expenses 2023: $2,134,525Net Income 2023: -$70,6072023Revenue 2024: $2,315,311Expenses 2024: $2,326,281Net Income 2024: -$10,9702024

Highlighted filing

2024

Revenue$2,315,311
Expenses$2,326,281
Net Income-$10,970
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$704,487
Liabilities
$156,866
Net assets
$547,621
Revenue
$2,315,311
Expenses
$2,326,281
Net income
-$10,970
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.16$0.55$2.32$2.33$0.01
2023Summary only. Only limited summary data is available for this year.$0.78$0.22$0.56$2.06$2.13$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.20$0.54$1.89$1.89$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.27$0.54$1.89$1.76$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.29$0.41$1.63$1.31$0.32
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.09$0.09$1.25$1.25$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.12$0.09$1.30$1.35$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.08$0.13$1.28$1.29$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.05$0.14$1.10$1.09$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.04$0.12$1.01$1.06$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.06$0.17$1.10$1.12$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.05$0.19$0.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.05$0.25$1.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.08$0.28$1.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 13, 2025
Return Version
2023v6.0
Gross Receipts
$2,315,311
Mission and Program Overview

Mission

To provide independent living services to people with disabilities.

To provide independent living services to people with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$341,694$311,130▼ $30,564
Land, Buildings, and Equipment, Net$375,623$308,959▼ $66,664
Cash and Non-Interest-Bearing Accounts$17,030$35,838▲ $18,808
Prepaid Expenses and Deferred Charges$18,697$25,730▲ $7,033
Inventories for Sale or Use$8,828$8,828→ $0
Savings and Temporary Cash Investments$6,586$5,007▼ $1,579
Total Assets$777,453$704,487▼ $72,966
Other Assets Total$8,995$8,995→ $0
Liabilities
Accounts Payable and Accrued Expenses$154,646$156,866▲ $2,220
Other Liabilities$64,216--
Total Liabilities$218,862$156,866▼ $61,996
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$558,591$547,621▼ $10,970
Total Net Assets Fund Balance$558,591$547,621▼ $10,970
Total Liabilities and Net Assets / Fund Balance$777,453$704,487▼ $72,966

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$115,165$360,198$475,363
Leasehold Improvements$193,794-$193,794
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Heather SteagallExecutive DirectorFT$138,430$138,430
Leona JeffersonAssistant DirectorFT$101,782$101,782

Board Members and Trustees

NameTitle
Kevin MacEganPresident
Dena HernandezVice President
Charlie GainesGeneral Board Member
Marvin WilliamsGeneral Board Member
Christine BaileySecretary
Rebecca CardozaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,305,237
Program Service Revenue
$10,062
Investment Income
$5
Other Revenue
$7
All Other Contributions
$295,561
Change in Net Assets
$-10,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,642,898
Other Expenses$683,383
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$904,115$147,363-$1,051,478
Payroll Taxes$207,334$36,103-$243,437
Current Officers, Directors, Trustees, and Key Employees$206,547$33,665-$240,212
Occupancy$160,778$14,749-$175,527
Other Employee Benefits$92,847$14,924-$107,771
Depreciation Depletion$78,783$13,903-$92,686
Fees for Services Management$68,171$9,268-$77,439
Travel$50,843$2,580-$53,423
All Other Expenses$26,504$19,531-$46,035
Insurance-$36,051-$36,051
Office Expenses$26,214$3,989-$30,203
Other Expenses$19,726$983-$20,709
Conferences and Meetings$10,385$6,285-$16,670
Fees for Services Legal-$14,688-$14,688
Total Functional Expenses$1,965,303$360,978$0$2,326,281
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Vehicle loan-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The Board of Directors and Executive Director are provided with a draft of the Federal Form 990. Any questions and comments are addressed and changes are made as appropriate.”

Form 990, Part VI, Section B, Line 12C

“The Conflict of Interest policy is outlined in the employee handbook. Employees are required to review the policy and note any relationships that could give rise to conflicts of interest annually.”

Form 990, Part VI, Section B, Line 15A

“Executive Director compensation is determined by the Board of Directors and is set a levels comparable to organizations of similar size and function.”

Form 990, Part VI, Section B, Line 15B

“Compensation for other employees is determined by a Board of Directors approved pay differential based on the Executive Directors compensation.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial statements are available upon request at the organizations office.”

Filing and Contact Details

Filer

Filer Name
Disability Resources Agency for Independent Living
EIN
77-0153208
Phone
2095217260
Address
1101 Sylvan Avenue STE C-105, Modesto, CA 95350

Signing Officer

Name
Heather Steagall
Title
Executive Director
Phone
2095217260
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
28
Volunteers
20

Preparer

Firm
JRB Accountancy
Address
534 Olympic Avenue, Hayward, CA 94544
Preparer
John J Buendia CPA
Phone
5102093830
Supplemental Narrative

Financial Statement Notes

X 1

“- Pursuant to FASB ASC Subtopic 740-10, which incorporates most of former FASB Interpretation FIN No. 48, Accounting for Uncertainty in Income Taxes, DRAIL reviews and assesses all activities annually to identify any changes in the scope of the activities and revenue sources and the tax treatment thereof to identify any uncertain tax positions. At September 30, 2024, management did not identify any uncertain tax positions requiring recognition or disclosure in these financial statements. Tax years reasonably considered open and subject to examination include federal returns for the fiscal years ended September 30, 2021 through 2024 and California state returns for the fiscal years ended September 30, 2020 through 2024.”

Raw XML AppendixShowing 400 of 409 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0154646
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0156866
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To provide independent living services to people with disabilities
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0295561
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt019531
IRS990/AllOtherExpensesGrp/ProgramServicesAmt026504
IRS990/AllOtherExpensesGrp/TotalAmt046035
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Heather Steagall
IRS990/BooksInCareOfDetail/PhoneNum02095217260
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01100 Sylvan Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Modesto
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095350
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt017030
IRS990/CashNonInterestBearingGrp/EOYAmt035838
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt033665
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0206547
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0240212
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt06285
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt010385
IRS990/ConferencesMeetingsGrp/TotalAmt016670
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02305237
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05
IRS990/CYOtherExpensesAmt0683383
IRS990/CYOtherRevenueAmt07
IRS990/CYProgramServiceRevenueAmt010062
IRS990/CYRevenuesLessExpensesAmt0-10970
IRS990/CYSalariesCompEmpBnftPaidAmt01642898
IRS990/CYTotalExpensesAmt02326281
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02315311
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt013903
IRS990/DepreciationDepletionGrp/ProgramServicesAmt078783
IRS990/DepreciationDepletionGrp/TotalAmt092686
IRS990/Desc0DRAILISANONPROFIT,COMMUNITYBASED,CONSUMERCONTROLLED,CONSUMERCHOICE,CROSSDISABILITYCENTER FORINDEPENDENTLIVINGSERVING THECALIFORNIACOUNTIESOFAMADOR,CALAVERAS,MARIPOSA,STANISLAUS,SANJOAQUIN,TUOLUMNE.DRAIL ISDEDICATEDTOWORKINGTOWARDSTHE OBJECTIVESOFTHEDISABILITYRIGHTSANDINDEPENDENTLIVINGMOVEMENTTHROUGHTHEPROVISIONOFCOMPR EHENSIVESERVICESDESIGNEDTOEMPOWER ANDIMPROVETHEQUALITYOFLIFEFORPERSONSWITHDISABILITIES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt028
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01965303
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt014688
IRS990/FeesForServicesLegalGrp/TotalAmt014688
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt09268
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt068171
IRS990/FeesForServicesManagementGrp/TotalAmt077439
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt7001.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Heather Steagall
IRS990/Form990PartVIISectionAGrp/PersonNm1Leona Jefferson
IRS990/Form990PartVIISectionAGrp/PersonNm2Kevin MacEgan
IRS990/Form990PartVIISectionAGrp/PersonNm3Dena Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm4Rebecca Cardoza
IRS990/Form990PartVIISectionAGrp/PersonNm5Christine Bailey
IRS990/Form990PartVIISectionAGrp/PersonNm6Marvin Williams
IRS990/Form990PartVIISectionAGrp/PersonNm7Charlie Gaines
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0138430
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1101782
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Assistant Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6General Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7General Board Member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt02009676
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02315311
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt036051
IRS990/InsuranceGrp/TotalAmt036051
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt08828
IRS990/InventoriesForSaleOrUseGrp/EOYAmt08828
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt05
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0360198
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0375623
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0308959
IRS990/LandBldgEquipCostOrOtherBssAmt0669157
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide independent living services to people with disabilities
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0558591
IRS990/NetAssetsOrFundBalancesEOYAmt0547621
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0558591
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0547621
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt014749
IRS990/OccupancyGrp/ProgramServicesAmt0160778
IRS990/OccupancyGrp/TotalAmt0175527
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03989
IRS990/OfficeExpensesGrp/ProgramServicesAmt026214
IRS990/OfficeExpensesGrp/TotalAmt030203
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08995
IRS990/OtherAssetsTotalGrp/EOYAmt08995
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014924
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt092847
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0107771
IRS990/OtherExpensesGrp/Desc0Telephone
IRS990/OtherExpensesGrp/Desc1Case services
IRS990/OtherExpensesGrp/Desc2Dues and subscriptions
IRS990/OtherExpensesGrp/Desc3Utilities and janitorial
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02727
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14169
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2983
IRS990/OtherExpensesGrp/ProgramServicesAmt032051
IRS990/OtherExpensesGrp/ProgramServicesAmt160724
IRS990/OtherExpensesGrp/ProgramServicesAmt220281
IRS990/OtherExpensesGrp/ProgramServicesAmt319726
IRS990/OtherExpensesGrp/TotalAmt034778
IRS990/OtherExpensesGrp/TotalAmt160724
IRS990/OtherExpensesGrp/TotalAmt224450
IRS990/OtherExpensesGrp/TotalAmt320709
IRS990/OtherLiabilitiesGrp/BOYAmt064216
IRS990/OtherRevenueMiscGrp/Desc0Other
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07
IRS990/OtherRevenueTotalAmt07
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0147363
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0904115
IRS990/OtherSalariesAndWagesGrp/TotalAmt01051478
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036103
IRS990/PayrollTaxesGrp/ProgramServicesAmt0207334
IRS990/PayrollTaxesGrp/TotalAmt0243437
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0341694
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0311130
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018697
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025730
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Heather Steagall
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Program fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010062
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010062
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02039993
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0604158
IRS990/PYProgramServiceRevenueAmt023923
IRS990/PYRevenuesLessExpensesAmt0-70607
IRS990/PYSalariesCompEmpBnftPaidAmt01530367
IRS990/PYTotalExpensesAmt02134525
IRS990/PYTotalRevenueAmt02063918
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-10970
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06586
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05007
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02305237
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02039993
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01859322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01839413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01622831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt09666796
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt014
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt09666796
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02305237
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02039993
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01859322
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01839413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01622831
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09666796
IRS990ScheduleA/TotalSupportAmt09666810
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0115165
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0360198
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0475363
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0193794
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0193794
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Vehicle loan
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0- Pursuant to FASB ASC Subtopic 740-10, which incorporates most of former FASB Interpretation FIN No. 48, Accounting for Uncertainty in Income Taxes, DRAIL reviews and assesses all activities annually to identify any changes in the scope of the activities and revenue sources and the tax treatment thereof to identify any uncertain tax positions. At September 30, 2024, management did not identify any uncertain tax positions requiring recognition or disclosure in these financial statements. Tax years reasonably considered open and subject to examination include federal returns for the fiscal years ended September 30, 2021 through 2024 and California state returns for the fiscal years ended September 30, 2020 through 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 1
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0308959
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors and Executive Director are provided with a draft of the Federal Form 990. Any questions and comments are addressed and changes are made as appropriate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Conflict of Interest policy is outlined in the employee handbook. Employees are required to review the policy and note any relationships that could give rise to conflicts of interest annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive Director compensation is determined by the Board of Directors and is set a levels comparable to organizations of similar size and function.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation for other employees is determined by a Board of Directors approved pay differential based on the Executive Directors compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents and financial statements are available upon request at the organizations office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0777453
IRS990/TotalAssetsEOYAmt0704487
IRS990/TotalAssetsGrp/BOYAmt0777453
IRS990/TotalAssetsGrp/EOYAmt0704487
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02305237
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0360978
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01965303
IRS990/TotalFunctionalExpensesGrp/TotalAmt02326281
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0218862
IRS990/TotalLiabilitiesEOYAmt0156866
IRS990/TotalLiabilitiesGrp/BOYAmt0218862
IRS990/TotalLiabilitiesGrp/EOYAmt0156866
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0558591
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0547621
IRS990/TotalProgramServiceExpensesAmt01965303
IRS990/TotalProgramServiceRevenueAmt010062
IRS990/TotalReportableCompFromOrgAmt0240212
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010074
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02315311
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0777453
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0704487
IRS990/TravelGrp/ManagementAndGeneralAmt02580
IRS990/TravelGrp/ProgramServicesAmt050843
IRS990/TravelGrp/TotalAmt053423
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01100 Sylvan Avenue
IRS990/USAddress/CityNm0Modesto
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095350
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.drail.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Heather Steagall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02095217260
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Disability Resources Agency for Independent Living
ReturnHeader/Filer/BusinessNameControlTxt0DISA
ReturnHeader/Filer/EIN0770153208
ReturnHeader/Filer/PhoneNum02095217260
ReturnHeader/Filer/USAddress/AddressLine1Txt01101 Sylvan Avenue STE C-105
ReturnHeader/Filer/USAddress/CityNm0Modesto
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095350
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841713770
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JRB Accountancy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0534 Olympic Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hayward
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.