<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2014v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-06-04T08:56:00-07:00</ReturnTs>
    <TaxPeriodEndDt>2014-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>452930570</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>J &amp; S Tax Service</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>626 Calle Plano</AddressLine1Txt>
        <CityNm>Camarillo</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93012</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2014-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320260767</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DRAGG INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DRAG</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>2250 Celsius Aveune</AddressLine1Txt>
        <CityNm>Oxnard</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93030</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Daniel Shrubb</PersonNm>
      <PersonTitleTxt>Co-Director</PersonTitleTxt>
      <PhoneNum>8059737244</PhoneNum>
      <SignatureDt>2015-05-27</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Anne Amon</PreparerPersonNm>
      <PTIN>P00515986</PTIN>
      <PhoneNum>8054824422</PhoneNum>
      <PreparationDt>2015-06-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.draggteam.com</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <GrossReceiptsAmt>171655</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>171515</ContributionsGiftsGrantsEtcAmt>
      <GrossSalesOfInventoryAmt>140</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>140</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>171655</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4500</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>13798</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8135</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>22202</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2418</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>50683</OtherExpensesTotalAmt>
      <TotalExpensesAmt>101736</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>69919</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>95038</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>49</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>165006</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>51044</BOYAmt>
        <EOYAmt>133660</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>43994</BOYAmt>
        <EOYAmt>31346</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>95038</BOYAmt>
        <EOYAmt>165006</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>95038</BOYAmt>
        <EOYAmt>165006</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>See Schedule O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>After school automobile education program 9 Scholarships awarded for higher education</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>4500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>105091</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>105091</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Daniel Shrubb</PersonNm>
        <TitleTxt>Co-Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cyndi Hookstra</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jose Reveles</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Yvonne Negrete</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Haro Derkrikorian</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Andrew Pinkstaff</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Charles Woodruff</PersonNm>
        <TitleTxt>Co-Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Amy Vanatta</PersonNm>
        <USAddress>
          <AddressLine1Txt>2250 Celsius Ave Ste P</AddressLine1Txt>
          <CityNm>Oxnard</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93030</ZIPCd>
        </USAddress>
        <PhoneNum>8059737244</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>34831</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145669</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>171515</CurrentTaxYearAmt>
        <TotalAmt>458515</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>34831</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145669</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>171515</CurrentTaxYearAmt>
        <TotalAmt>458515</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>254813</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>203702</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>2804</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>140</CurrentTaxYearAmt>
        <TotalAmt>2944</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>461459</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>360</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.44140</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity Scholarship for higher education Grantee Ventura College for XXX-XX-XXXX Street 4667 Telegraph Rd City, State, Zip Ventura, CA 93003Relationship School Amount 500Activity Scholarship for higher education Grantee Oxnard College for Gio Rodriguez Street 4000 S Rose Ave City, State, Zip Oxnard, CA 93030Relationship School Amount 500Activity Scholarship for higher education Grantee Oxnard College for Marcos Castillo Street 4000 S Rose Ave City, State, Zip Oxnard, CA 93030Relationship School Amount 500Activity Scholarship for higher education Grantee Oxnard College for Josh Tiscareno Street 4000 S Rose Ave City, State, Zip Oxnard, CA 93030Relationship School Amount 500Activity Scholarship for higher education Grantee Oxnard College for XXX-XX-XXXX Street 4000 S Rose Ave City, State, Zip Oxnard, CA 93030Relationship School Amount 500Activity Scholarship for higher education Grantee Ventura College for XXX-XX-XXXX Street 4667 Telegraph Rd City, State, Zip Ventura, CA 93003Relationship School Amount 500Activity Scholarship for higher education Grantee Oxnard College for Francisco E Street 4000 S Rose Ave City, State, Zip Oxnard, CA 93030Relationship School Amount 500Activity Scholarship for higher education Grantee Ventura College for Joab Bazaldua Street 4667 Telegraph Rd City, State, Zip Ventura, CA 93003Relationship School Amount 500Activity Scholarship for higher education Grantee Oxnard College for Lazaro Garza Street 4000 S Rose Ave City, State, Zip Oxnard, CA 93030Relationship School Amount 500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountDepreciation from 4562 12,647Auto expenses 8,643Insurances 7,488Conferences conventions Meetings 3,011Supplies/ Misc 3,155Website 143Uniforms 244Events Field Trips 2,243Legal Fees 9,024Graduation 3,437Food for field trips/meetings 648</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountAsset Discrepancy 49</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearAUTOMOBILES 20,503 13,446FURNITURE AND FIXTURES 474 320MACHINERY AND EQUIPMENT 1,176 840FORD FOCUS 1 01981 CAMARO 21,840 16,740</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>Provide resources for raising community awareness and educating young people regarding alternatives to street gangs and graffiti and to encourage young people to pursue education, trade schools, hobbies, and sports programs, through the development and racing of a pro-stock modified drag racing police car with the involvement of young people and their parents in the community, and to carry on other charitable activities associated witht this goal and as allowed by law.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
