National College for Dui Defense

Analysis

National College for Dui Defense is a registered charity in United States, based in Montgomery, AL. It received its IRS tax-exemption ruling in March 1998, 28 years ago. Its declared purposes cover arts, culture and humanities, which this site groups under arts, culture, heritage and science. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, National College for Dui Defense reported income of $727k and spending of $735k, spending 101% of its income. Across the 5 years on record, from December 2019 to December 2023, income grew from $689k to $727k (+5.4%), an average of +1.3% a year. The sharpest change came in the year to December 2021, when income rose by 46%. Over the whole period it spent 90% of the income it received.

Among 45,478 United States charities whose main cause is arts, culture, heritage and science and that reported income, National College for Dui Defense sits at the 82nd percentile: it is larger than about 82% of them. Against every charity in United States with reported income it ranks in the 75th percentile, and in the 78th percentile within AL. Charities of a similar size with the same main cause include San Jose Theater Preservation Inc ($726k), San Pedro City Ballet ($727k) and Navy Legacy Flight Foundation ($726k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 41% and program service revenue 55% of the total. Compensation of current officers, directors and key employees was $223k (30% of expenses). At year end it held assets of $982k against liabilities of $3,786, net assets of $978k. It reported 2 employees.