Civic Intelligence

Disability Rights Education and Defense Fund Inc.

990 • Fiscal year 2022 • EIN 94-2620758

Oct 01, 2021 to Sep 30, 2022 • Filed on Jun 15, 2023

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

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

68th percentile

18%

Higher net margin than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

89th percentile

$191,738

Higher top officer pay than 89% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

15th percentile

-26%

Faster revenue growth than 15% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$3,931,995

Up $574,352 (+17%) from 2021

Net Assets

Up

$3,744,833

Up $581,381 (+18%) from 2021

Liabilities

Down

$187,162

Down $7,029 (-3.6%) from 2021

Revenue

Down

$3,185,251

Down $1,100,255 (-26%) from 2021

Expenses

Up

$2,603,870

Up $207,788 (+8.7%) from 2021

Net Income

Down

$581,381

Down $1,308,043 (-69%) from 2021

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

2022

Assets$3,931,995
Liabilities$187,162
Net Assets$3,744,833

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

2022

Revenue$3,185,251
Expenses$2,603,870
Net Income$581,381
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jun 15, 2023
Return Version
2021v4.1
Gross Receipts
$3,185,251
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,125,006$3,759,707▲ $634,701
Accounts Receivable$74,806$115,205▲ $40,399
Prepaid Expenses and Deferred Charges$29,250$33,752▲ $4,502
Pledges and Grants Receivable$125,250$20,000▼ $105,250
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Total Assets$3,357,643$3,931,995▲ $574,352
Other Assets Total$3,331$3,331→ $0
Liabilities
Accounts Payable and Accrued Expenses$194,191$162,862▼ $31,329
Deferred Revenue-$24,300-
Total Liabilities$194,191$187,162▼ $7,029
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,341,385$2,036,737▲ $695,352
Net Assets With Donor Restrictions$1,822,067$1,708,096▼ $113,971
Total Net Assets Fund Balance$3,163,452$3,744,833▲ $581,381
Total Liabilities and Net Assets / Fund Balance$3,357,643$3,931,995▲ $574,352
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan HendersonExecutive DirectorFT$168,463$23,275$191,738
Claudia CenterLegal DirectorFT$146,749$17,886$164,635
Mary Lou BreslinSr. Policy AdvisorFT$126,720$12,494$139,214
Judith HeumannBoard Member-$7,500-$7,500
Meriah NicholsTreasurer-$600-$600

Board Members and Trustees

NameTitle
H Stephen KayeBoard Chair
Anne CohenVice Chair
Benita Shaw-AyalaBoard Member
Christina MillsBoard Member
Dorene GiacopiniBoard Member
Hari SrinivasanBoard Member
James LeBrechtBoard Member
Sharon LewisBoard Member
Rain MarshallSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,909,271
Program Service Revenue
$273,402
Investment Income
$256
Other Revenue
$2,322
All Other Contributions
$1,545,572
Change in Net Assets
$581,381

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,185,251
Total Revenue per Audited Statements
$3,185,251
Total Revenue per Form 990
$3,185,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,053,935
Other Expenses$528,332
Total Fundraising Expense$140,343
Grants and Similar Amounts Paid$21,603
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,241,020$74,694$76,281$1,391,995
Fees for Services Other$222,786$17,197$458$240,441
Current Officers, Directors, Trustees, and Key Employees$80,426$89,805$29,935$200,166
Other Employee Benefits$153,643$12,482$2,021$168,146
Occupancy$129,633$14,438$9,272$153,343
Payroll Taxes$104,209$11,502$7,414$123,125
Comp Disqual Persons$117,943$3,282$1,641$122,866
Office Expenses$43,093$376$6,539$50,008
Pension Plan Contributions$42,043$2,511$3,083$47,637
Fees for Services Accounting-$28,335-$28,335
Grants to Domestic Orgs$21,603--$21,603
Insurance$14,223$1,299$761$16,283
Information Technology$14,183$225$1,118$15,526
Conferences and Meetings$2,996$2,085$1,783$6,864
Advertising$886$2,387$37$3,310
Travel$2,233--$2,233
Other Expenses$9,609$1,500-$1,500
Total Functional Expenses$2,200,529$262,998$140,343$2,603,870

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,603,870
Total Expenses per Audited Statements$2,603,870
Total Expenses per Form 990$2,603,870
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community PartnersLos Angeles, CA501c3Program related$21,103
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Cheryl TheisFrmer Brd FamilyCompensationNo$90,046
David NoldE.D. SpouseWebsite & designNo$32,820

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 35% controlled entity
No
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

990 circulated to Board officers prior to filing.

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

The board is sent a Conflict of Interest Policy and Form at the beginning of the year and the ED follows up to collect completed forms.

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

The Board of Directors looked at similar organizations' Form 990s; job announcements, and nonprofit salary surveys.

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

The ED and supervisors review Form 990s, job announcements, and nonprofit salary surveys.

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

Upon verbal or written 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
2023-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Henderson
Formed
1979
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
23
Volunteers
11

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
548 Market St PMB 97503, San Francisco, CA 94104
Preparer
Felix Gorrindo
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.

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

Established a Finance Committee and an Audit Committee.

Financial Statement Notes

Part X : FIN48 Footnote

The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of September 30, 2022 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice Chair
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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.In 2022, much of our policy and research work focused on ensuring that public funding, public policy and legislation developed to address the devastating impact COVID-19 addressed the needs of disabled people and their families. We continued research initiated in 2020 on housing practices that promote affordable, accessible housing and help people with disabilities move from being unhoused or trapped in institutions to homes in the community.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 2022, we made virtual presentations to groups of people in Armenia and Bahrain.Media DREDFs Disability & Media Alliance Project (DMAP) brings together the disability community and the media industry to promote accurate representation of people with disabilities and to eliminate disability stereotypes and misinformation in news, television, films, and other media. In 2022, DMAP continued its reach into journalism.
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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. DREDF education advocates provide technical assistance and support to families in 30 counties in Northern California.
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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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $1M-$5M nonprofits