Dual Language Immersion North County

Tax-deductible

Vista, CA501(c)(3)Since 2018EducationEIN 83-3334817

The dual language institute is a united community which prepares its students for the future with bilingual instruction for second language acquisition in english or spanish; as well as respect for themselves, others, and the environment.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 25 volunteers and 33 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 4
filings with a surplus
Average surplus $258K a year · 7% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$109K
to officers and key staff · 2% of spending
Top officer’s pay lower than 62% of similar orgs
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.4M
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.6M
+3% vs prior year
Spent
$4.6M
To programs
92%
Net assets
$1.3M
By yearFY2021–FY2024
Revenue
$4.6M
FY2024▲ +3%
Revenue by fiscal year
FY2021$3.0M
FY2022$3.4M
FY2023$3.9M
FY2024$4.5M
FY2024$4.6M
Expenses
$4.6M
FY2024▲ +7%
Expenses by fiscal year
FY2021$2.7M
FY2022$3.1M
FY2023$3.6M
FY2024$4.3M
FY2024$4.6M
Net assets
$1.3M
FY2024▲ +7%
Net assets by fiscal year
FY2021$435K
FY2022$707K
FY2023$981K
FY2024$1.2M
FY2024$1.3M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $4.2M Management & general 8% · $363K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

6 people listed on the 990; $109K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$109,077Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Mallory Wirth’s $109K as Executive Director is at the 38th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Mallory Wirth$109,077$110,189$106,653$97,177$85,527

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Dual Language Immersion North County executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers bilingual education and opportunities for students in a public school.

Provided by the organization

This section is blank until Dual Language Immersion North County claims this page.

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1 program service account for $4.2M of program spending, described in the organization's own filed words · FY2024.
01

Dual language immersion north county offers an innovative, 21ST-CENTURY learning experience, focusing on dual language instruction in both english and spanish; based in vista, ca. Currently the program is offering instruction to students in grades TK-8.

$4.2Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$4.6M
Ln 12
Gifts and grantsLn 1h$4.5M
Fees for servicesLn 2g$82K
Investment incomeLn 3$49K
Money outPt IX
$4.6M
Ln 25
Programscol B$4.2M
Managementcol C$363K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$2.7M
LiabilitiesLn 26$1.4M
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.5M
Government grantsLn 1e$4.5M
Fees for servicesLn 2g$82K
Investment incomeLn 3$49K
Other incomeLn 4–11$4K
Total revenueLn 12$4.6M
Assets in detailPt X, end of year
CashLn 1$233K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.5M
Land, buildings, equipmentLn 10c$74K
Other assetsLn 15$599K
Total assetsLn 16$2.7M
LiabilitiesLn 26$1.4M
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 533
VolunteersI 625
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.8M$1.5M
Land, buildings, equipmentLn 10c$71K$74K
Total assetsLn 16$3.2M$2.7M
LiabilitiesLn 26$1.9M$1.4M
Net assetsLn 32$1.2M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$133K$133K
Other salaries and wagesLn 7$1.8M$1.7M$111K
Pension plan contributionsLn 8$513K$499K$13K
Other employee benefitsLn 9$207K$187K$20K
Payroll taxesLn 10$76K$69K$7K
Legal feesLn 11b$15K$14K$2K
Accounting feesLn 11c$111K$98K$13K
Other fees for servicesLn 11g$212K$202K$10K
Office expensesLn 13$26K$23K$3K
Information technologyLn 14$8K$7K$946
OccupancyLn 16$493K$459K$34K
TravelLn 17$2K$2K$263
Conferences, conventions and meetingsLn 19$8K$7K$965
Depreciation, depletion and amortizationLn 22$41K$38K$3K
InsuranceLn 23$29K$26K$3K
Other expenses (24a–d)Ln 24$866K$858K$8K
Total functional expensesLn 25$4.6M$4.2M$363K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $4.5M$4.3M$228K$1.2M 990 PDF
FY2023 $3.9M$3.6M$274K$981K 990 PDF
FY2022 $3.4M$3.1M$272K$707K 990 PDF
FY2021 $3.0M$2.7M$256K$435K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $4,648,325 across 8 lines filed
VIII-1d Related organizations$10,000
VIII-1e Government grants$4,500,841
VIII-1f All other contributions, gifts and grants$2,284
VIII-1h Total contributions, gifts and grants$4,513,125
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $81,985$81,985
VIII-3 Investment incomeExcluded from tax $49,485$49,485
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,730$3,730
VIII-12 Total revenueRelated to mission $81,985 · Unrelated business $0 · Excluded from tax $53,215$4,648,325
Part IX · Statement of functional expenses $4,560,085 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $133,205$133,205
IX-7 Other salaries and wagesPrograms $1,707,562 · Management $111,058$1,818,620
IX-8 Pension plan contributionsPrograms $499,493 · Management $13,182$512,675
IX-9 Other employee benefitsPrograms $186,954 · Management $19,981$206,935
IX-10 Payroll taxesPrograms $68,835 · Management $7,422$76,257
IX-11b Legal feesPrograms $13,658 · Management $1,797$15,455
IX-11c Accounting feesPrograms $98,276 · Management $12,927$111,203
IX-11g Other fees for servicesPrograms $202,188 · Management $10,099$212,287
IX-13 Office expensesPrograms $22,890 · Management $3,011$25,901
IX-14 Information technologyPrograms $7,194 · Management $946$8,140
IX-16 OccupancyPrograms $458,732 · Management $34,347$493,079
IX-17 TravelPrograms $2,001 · Management $263$2,264
IX-19 Conferences, conventions and meetingsPrograms $7,332 · Management $965$8,297
IX-22 Depreciation, depletion and amortizationPrograms $37,880 · Management $2,922$40,802
IX-23 InsurancePrograms $25,600 · Management $3,368$28,968
IX-24 Other expenses (24a–d)Programs $858,051 · Management $7,946$865,997
IX-25 Total functional expensesPrograms $4,196,646 · Management $363,439 · Fundraising $0$4,560,085
Part X · Balance sheet $2,662,959 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $370,145$233,477
X-2 Savings and temporary cash investmentsStart of year $1,393,176$1,255,557
X-4 Accounts receivableStart of year $468,517$431,682
X-9 Prepaid expenses and deferred chargesStart of year $33,458$68,362
X-10c Land, buildings and equipment, netStart of year $71,174$74,424
X-15 Other assetsStart of year $817,076$599,457
X-16 Total assetsStart of year $3,153,546$2,662,959
X-17 Accounts payable and accrued expensesStart of year $340,079$330,729
X-19 Deferred revenueStart of year $725,186$418,658
X-25 Other liabilitiesStart of year $878,794$615,243
X-26 Total liabilitiesStart of year $1,944,059$1,364,630
X-27 Net assets without donor restrictionsStart of year $1,209,487$1,276,941
X-28 Net assets with donor restrictions$21,388
X-32 Total net assets or fund balancesStart of year $1,209,487$1,298,329
X-33 Total liabilities and net assetsStart of year $3,153,546$2,662,959
Part XI · Reconciliation of net assets $1,298,329 net assets at year end
XI-1 Total revenue$4,648,325
XI-2 Total expenses$4,560,085
XI-3 Revenue less expenses$88,240
XI-4 Net assets at start of year$1,209,487
XI-5 Net unrealized gains (losses) on investments$602
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,298,329

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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