Civic Intelligence

Disability Rights Education and Defense Fund Inc.

990 • Fiscal year 2017 • EIN 94-2620758

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 20, 2018

3075 Adeline Street Ste 210Berkeley, CA 94703

(510) 644-2555

Siviq Scores

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

Liabilities / Assets

80th percentile

0.51x

Higher debt load relative to assets than 80% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.13x

Higher debt load relative to revenue than 55% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

27th percentile

-5.3%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$147,119

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

9th percentile

-13%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

82nd percentile

35%

Faster revenue growth than 82% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$413,080

Down $61,423 (-13%) from 2016

Net Assets

Down

$202,391

Down $85,239 (-30%) from 2016

Liabilities

Up

$210,689

Up $23,816 (+13%) from 2016

Revenue

Up

$1,621,836

Up $420,208 (+35%) from 2016

Expenses

Up

$1,707,075

Up $147,089 (+9.4%) from 2016

Net Income

Up

-$85,239

Up $273,119 (+76%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $335,532Liabilities 2011: $95,737Net Assets 2011: $239,7952011Assets 2012: $337,833Liabilities 2012: $174,324Net Assets 2012: $163,5092012Assets 2013: $768,889Liabilities 2013: $218,531Net Assets 2013: $550,3582013Assets 2014: $623,891Liabilities 2014: $209,088Net Assets 2014: $414,8032014Assets 2015: $867,838Liabilities 2015: $220,950Net Assets 2015: $646,8882015Assets 2016: $474,503Liabilities 2016: $186,873Net Assets 2016: $287,6302016Assets 2017: $413,080Liabilities 2017: $210,689Net Assets 2017: $202,3912017Assets 2018: $386,247Liabilities 2018: $239,612Net Assets 2018: $146,6352018Assets 2019: $563,882Liabilities 2019: $352,268Net Assets 2019: $211,6142019Assets 2020: $1,709,219Liabilities 2020: $435,191Net Assets 2020: $1,274,0282020Assets 2021: $3,357,643Liabilities 2021: $194,191Net Assets 2021: $3,163,4522021Assets 2022: $3,931,995Liabilities 2022: $187,162Net Assets 2022: $3,744,8332022Assets 2023: $5,195,352Liabilities 2023: $931,513Net Assets 2023: $4,263,8392023Assets 2024: $4,803,570Liabilities 2024: $919,110Net Assets 2024: $3,884,4602024

Highlighted filing

2017

Assets$413,080
Liabilities$210,689
Net Assets$202,391

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,612,027Expenses 2011: $1,760,131Net Income 2011: -$148,1042011Revenue 2012: $1,301,741Expenses 2012: $1,875,659Net Income 2012: -$573,9182012Revenue 2013: $2,286,821Expenses 2013: $1,943,548Net Income 2013: $343,2732013Revenue 2014: $1,426,566Expenses 2014: $1,836,531Net Income 2014: -$409,9652014Revenue 2015: $1,706,479Expenses 2015: $1,611,728Net Income 2015: $94,7512015Revenue 2016: $1,201,628Expenses 2016: $1,559,986Net Income 2016: -$358,3582016Revenue 2017: $1,621,836Expenses 2017: $1,707,075Net Income 2017: -$85,2392017Revenue 2018: $1,894,566Expenses 2018: $1,950,322Net Income 2018: -$55,7562018Revenue 2019: $2,136,271Expenses 2019: $2,071,292Net Income 2019: $64,9792019Revenue 2020: $3,485,503Expenses 2020: $2,423,089Net Income 2020: $1,062,4142020Revenue 2021: $4,285,506Expenses 2021: $2,396,082Net Income 2021: $1,889,4242021Revenue 2022: $3,185,251Expenses 2022: $2,603,870Net Income 2022: $581,3812022Revenue 2023: $3,259,198Expenses 2023: $2,740,192Net Income 2023: $519,0062023Revenue 2024: $3,320,772Expenses 2024: $3,700,151Net Income 2024: -$379,3792024

Highlighted filing

2017

Revenue$1,621,836
Expenses$1,707,075
Net Income-$85,239
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 20, 2018
Return Version
2016v3.0
Gross Receipts
$1,621,836
Mission and Program Overview

Mission

To advance the civil and human rights of people with disabilities through legal advocacy, training, education, and public policy and legislative development.

DREDF works to replace the legacy of disability discrimination with the core principles of equality of opportunity, disability accommodation, accessibility, and inclusion through education and training, legal advocacy, and public policy development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$183,771-
Accounts Receivable$150,400$124,223▼ $26,177
Prepaid Expenses and Deferred Charges$33,799$29,229▼ $4,570
Inventories for Sale or Use$6,697$5,923▼ $774
Savings and Temporary Cash Investments$214,093$9▼ $214,084
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Total Assets$474,503$413,080▼ $61,423
Other Assets Total$69,514$69,925▲ $411
Liabilities
Accounts Payable and Accrued Expenses$186,864$175,680▼ $11,184
Deferred Revenue-$35,000-
Other Liabilities$9$9→ $0
Total Liabilities$186,873$210,689▲ $23,816
Net Assets / Fund Balance
Temporarily Rstr Net Assets$35,598$195,089▲ $159,491
Unrestricted Net Assets$252,032$7,302▼ $244,730
Total Net Assets Fund Balance$287,630$202,391▼ $85,239
Total Liabilities and Net Assets / Fund Balance$474,503$413,080▼ $61,423

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$5,796--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan HendersonExecutive DirectorFT$115,388$31,731$147,119
Mary Lou BreslinSr. Policy AdvisorFT$111,897$10,314$122,211

Board Members and Trustees

NameTitle
Claudia CenterBoard Chair
Alice WongBoard Member
Anne CohenBoard Member
Christina MillsBoard Member
Dorene GiacopiniBoard Member
H Stephen KayeBoard Member
James LeBrechtBoard Member
Judith HeumannBoard Member
Kathi PughBoard Member
Kristin Theis-AlvarezBoard Member
Meriah NicholsBoard Member
Sharon LewisBoard Member
Talina JonesBoard Member
Vikki DavisBoard Member
Ann Cupolo FreemanSect'y/Treas.
Revenue and Support

Revenue Composition

Contributions and Grants
$1,185,620
Program Service Revenue
$436,183
Investment Income
$18
Other Revenue
$15
All Other Contributions
$634,307
Change in Net Assets
$-85,239

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,621,836
Total Revenue per Audited Statements
$1,621,836
Total Revenue per Form 990
$1,621,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,397,108
Other Expenses$309,967
Total Fundraising Expense$129,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$832,632$1,773$66,550$900,955
Occupancy$139,297$5,198$12,589$157,084
Current Officers, Directors, Trustees, and Key Employees$93,929$43,115$16,937$153,981
Other Employee Benefits$124,971-$808$125,779
Comp Disqual Persons$86,734$511$7,152$94,397
Payroll Taxes$77,453$2,935$7,062$87,450
Fees for Services Other$38,405$2,565$6,689$47,659
Pension Plan Contributions$30,770$104$3,672$34,546
Office Expenses$25,172$1,231$4,895$31,298
Fees for Services Accounting-$23,725-$23,725
Travel$15,162$431$216$15,809
Insurance$8,047$370$659$9,076
Conferences and Meetings$3,960$14$173$4,147
Other Expenses$2,296$591$313$2,296
Advertising$230-$1,350$1,580
Information Technology$1,061$6$15$1,082
Total Functional Expenses$1,495,426$82,569$129,080$1,707,075

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,707,075
Total Expenses per Audited Statements$1,707,075
Total Expenses per Form 990$1,707,075
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$32,625---
Total Events$32,625---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Cheryl TheisBoard RelativeEmployee Comp.No$68,855
David NoldE.D. SpouseWebsite/Prg ConsultingNo$25,542

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Trust Funds$9
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
Yes
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, Line 11B: Form 990 Review Process

The Executive Director and in-house accountant go through an extensive review (including corrections and clarifications with the tax preparers) of the Form 990. Time and scheduling permitting, the finalized form 990 is scanned and emailed to all Board members prior to the ED signing the returns and having them mailed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The ED provides the policy and a form for disclosure to each board member -- by email and at board meetings throughout the year. Any disclosures are reviewed by the ED for potential conflicts. If a potential conflict arises the board would review.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

While there were no compensation changes this year, the last review included results from a salary survey of similarly situated law/policy nonprofit organizations and data pulled from other nonprofits in both subject and geographic areas.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The same process as described above is followed for other Officers and Key Employees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request.

Filing and Contact Details

Filer

Filer Name
Disability Rights Education and
EIN
94-2620758
Phone
5106442555
Address
3075 Adeline Street Ste 210, Berkeley, CA 94703

Signing Officer

Name
Susan Henderson
Title
Executive Director
Signed
2018-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Henderson
Formed
1979
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
14
Employees
21

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Adele Kaneda
Phone
5108352727
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Technical Assistance on the Americans with Disabilities Act - DREDF has long been recognized for its expertise on the ADA. There was continued dissemination of information and referral services and training on the ADA to individuals with disabilities and advocates. DREDF policy analysts led trainings on the rights of persons with disabilities in transportation. OTHER PROGRAM SERVICES 5: International Disability Policy and Research - DREDF participates in the goal of enabling disability rights leaders around the world to work collaboratively in designing and implementing meaningful human rights protections for people with disabilities. In the last year, as a partner in the State Department funded RightsNow! project with Mobility International USA (MIUSA), US International Council on Disabilities (USICD), and the International Foundation for Electoral Systems (IFES) DREDF conducted trainings on disability rights for people with disabilities living in Guatemala, Kenya, and Peru. We provided technical assistance on several issues including low cost access solutions to promote inclusive education to Armenia, accessible transportation and airport access to Kenya, access to justice to Vietnam and Peru, and emergency preparedness and response for people with disabilities in Mexico.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization has evaluated its current tax positions as of September 30, 2017 and is not aware of any significant uncertain tax positions for which a reserve would be necessary.

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IRS990/Desc0Legal Advocacy - DREDF represents people with disabilities and organizations serving people with disabilities on impact cases that further civil rights for people with disabilities. DREDF serves as co-counsel and files amicus briefs in the appellate courts and the US Supreme Court. In one representative case this year, we filed a disability civil rights class action against Berkeley Unified School District (BUSD) for failing to educate students with reading disorders. Despite the availability of effective teaching methods, BUSD refused to alter its policies and practices, leaving students of all ages who have reading disorders without the basic tool of literacy. The BUSD Board of Education filed a motion to have the court dismiss the lawsuit for failure to exhaust administrative remedies. The Court held that because the question of exhaustion of administrative remedies raised disputed issues of fact, the case could not be resolved by a motion to dismiss and the case will go forward. As an IOLTA Support Center, DREDF provided significant legal training, legal technical assistance, and advocacy support to California IOLTA legal services programs on disability civil rights. An example of some of our work is evidenced by our collaborations with IOLTA offices throughout the state, aimed specifically at investigating and improving access for and accommodation of people with disabilities eligible for critical welfare benefits and services administered by counties throughout California. Federal and California disability rights laws guarantee meaningful access to government benefits, programs and services, yet clients routinely continue to encounter architectural, transportation and communication barriers (e.g. lack of sign language interpreters and alternative-to-print formats). Counties also fail to adjust rigid timelines, assist with paperwork, or make other reasonable policy modifications.
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IRS990/Form990PartVIISectionAGrp/PersonNm5Judith Heumann
IRS990/Form990PartVIISectionAGrp/PersonNm6Talina Jones
IRS990/Form990PartVIISectionAGrp/PersonNm7H Stephen Kaye
IRS990/Form990PartVIISectionAGrp/PersonNm8James LeBrecht
IRS990/Form990PartVIISectionAGrp/PersonNm9Sharon Lewis
IRS990/Form990PartVIISectionAGrp/PersonNm10Christina Mills
IRS990/Form990PartVIISectionAGrp/PersonNm11Meriah Nichols
IRS990/Form990PartVIISectionAGrp/PersonNm12Kathi Pugh
IRS990/Form990PartVIISectionAGrp/PersonNm13Kristin Theis-Alvarez
IRS990/Form990PartVIISectionAGrp/PersonNm14Alice Wong
IRS990/Form990PartVIISectionAGrp/PersonNm15Susan Henderson
IRS990/Form990PartVIISectionAGrp/PersonNm16Mary Lou Breslin
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Sect'y/Treas.
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt16Sr. Policy Advisor
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IRS990/InsuranceGrp/ManagementAndGeneralAmt0370
IRS990/InsuranceGrp/ProgramServicesAmt08047
IRS990/InsuranceGrp/TotalAmt09076
IRS990/IntangibleAssetsGrp/EOYAmt00
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IRS990/MissionDesc0The mission of the Disability Rights Education and Defense Fund is to advance the civil and human rights of people with disabilities through legal advocacy, training, education, and public policy and legislative development.
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt069925
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0808
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IRS990/OtherExpensesGrp/ProgramServicesAmt015307
IRS990/OtherExpensesGrp/ProgramServicesAmt12296
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IRS990/PrincipalOfficerNm0Susan Henderson
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IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Legal Fees
IRS990/ProgramServiceRevenueGrp/Desc1Training /publication
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt140926
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt140926
IRS990/ProgSrvcAccomActy2Grp/Desc0National Disability Policy and Research - DREDF conducts research, monitors public policy development and provides technical assistance on issues affecting the civil and human rights of people with disabilities and advocates for the rights of people with disabilities. DREDF provided educational updates and alerts regarding federal legislation to repeal the Affordable Care Act and rescind Medicaid Expansion.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0396860
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt040926
IRS990/ProgSrvcAccomActy3Grp/Desc0Children and Family Advocacy - DREDF provides training and technical assistance on the rights of children with disabilities in special education to parents, advocates and professionals. One of our Children and Advocacy projects, the Community Parent Resource Center aids significantly underserved and isolated youth with disabilities, and families whose children with disabilities:Have been or are at risk of being incarcerated;Have been or are at risk of being secluded and/or restrained at school;Have experienced repeated disciplinary actions including multiple suspensions or have been expelled;Have been or are in out-of-home placements (e.g., foster care, homeless families);Have been harassed, bullied, or abused because of their disability, or because of the intersection of disability, poverty, involvement in child welfare, and sexuality.
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IRS990/PYContributionsGrantsAmt0911986
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0163
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IRS990/PYOtherExpensesAmt0259857
IRS990/PYOtherRevenueAmt04357
IRS990/PYProgramServiceRevenueAmt0285122
IRS990/PYRevenuesLessExpensesAmt0-358358
IRS990/PYSalariesCompEmpBnftPaidAmt01300129
IRS990/PYTotalExpensesAmt01559986
IRS990/PYTotalRevenueAmt01201628
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IRS990/ReconcilationRevenueExpnssAmt0-85239
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.80$0.92$3.88$3.32$3.70$0.38
2023Detailed filing. Detailed filing data is available for this year.$5.20$0.93$4.26$3.26$2.74$0.52
2022Detailed filing. Detailed filing data is available for this year.$3.93$0.19$3.74$3.19$2.60$0.58
2021Detailed filing. Detailed filing data is available for this year.$3.36$0.19$3.16$4.29$2.40$1.89
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.44$1.27$3.49$2.42$1.06
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.35$0.21$2.14$2.07$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.24$0.15$1.89$1.95$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.21$0.20$1.62$1.71$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.47$0.19$0.29$1.20$1.56$0.36
2015Summary only. Only limited summary data is available for this year.$0.87$0.22$0.65$1.71$1.61$0.09
2014Summary only. Only limited summary data is available for this year.$0.62$0.21$0.41$1.43$1.84$0.41
2013Summary only. Only limited summary data is available for this year.$0.77$0.22$0.55$2.29$1.94$0.34
2012Summary only. Only limited summary data is available for this year.$0.34$0.17$0.16$1.30$1.88$0.57
2011Summary only. Only limited summary data is available for this year.$0.34$0.10$0.24$1.61$1.76$0.15