National College for Dui Defense Inc

Nonprofit profile at a glance

EIN
911700144
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Montgomery, AL, USA
Phone
3342641950
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$786,204
Expenses
$735,437
Assets
$997,304
Liabilities
$5,045

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

Leadership & pay

11 people listed

Executive titles in this filing

  • RHEA C KIRK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RHEA C KIRK (EXECUTIVE DIRECTOR): $168,875 total reported compensation

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

Overview

Mission

To develop a curriculum for educating attorneys and others to defend persons accused of dui to implement the cirriculum in courses of study to collect and share relevant information to conduct research on related matters and, to engage in other activities related to developing competence and expertise in defending persons accused of dui.

What it reported doing in 2025

Attorneys attended the winter course and attorneys attended the summer course qualifying for continuing education credits. Attendees received professional manuals and instruction.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 revenue has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.9%; rating input score 63
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.5%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 23%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 62.9% of revenue deployed · 66.2% of spending went to programs
  • Governance: 0 of 12 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $487K in reported program spending
  • Leadership: top reported pay $169K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.