Dream Court Inc

Nonprofit profile at a glance

EIN
463051604
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2013
Location
Montgomery, AL, USA
Phone
3344141980
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$270,506
Expenses
$172,289
Assets
$673,132
Liabilities
$100

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • JESSICA WEYREUTER (EXECUTIVE DIRECTOR)
  • DUNCAN MCRAE (BOARD PRESIDENT)
  • TREY STARK (PRESIDENT ELECT)

Highest reported compensation

  • JESSICA WEYREUTER (EXECUTIVE DIRECTOR): $74,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dream court inc, is a non-profit organization that provides an adaptive tennis program for individuals with physical, developmental, and or intellectual disabilities, striving for inclusion and acceptance.

What it reported doing in 2025

Impacted the life of 253 children and adults with disabilities with over 4000 hours of free tennis lessons with the help of 383 volunteers.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 29
  • Transparency & Controls: 86
  • Accountability: 69
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.4%; rating input score 30
  • Program expense ratio: 37.6%; rating input score 38
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.3%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 3.91; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 43.2%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -14.1% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 13.7% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 15.7% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 30.4% of revenue deployed · 37.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $65K in reported program spending
  • Leadership: top reported pay $74K · 12 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.