With over thirty million individuals with disabilities being reported in the United States, and with information systems permeating nearly every aspect of society, there is a growing urgency to ensure that everyone has equal access to technology. To render information technologies universally accessible, researchers must have at their disposal an accurate and reliable user model. Through the use of the conceptual framework presented here, accurate assumptions can be generated from knowledge of an individual's impairments, and functional abilities to influence the creation of a user profile. Ultimately, user profiles serve as a vital attribute of user models applied to the design of technology in an effort to achieve universal access.