Dual Language Immersion North County FY2023 filing

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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.
84¢ of each $1 spent went to programs.
$107K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $224K a year · 6% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$107K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.3M
70% of total assets
Worth a look: liabilities are 70% of assets; over 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.9M
+15% vs prior year
Spent
$3.6M
To programs
84%
Net assets
$981K
By yearFY2021–FY2025
Revenue
$3.9M
FY2023▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2021$3.0M
FY2022$3.4M
FY2023$3.9M
FY2024$4.5M
FY2025$4.6M
Expenses
$3.6M
FY2023▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2021$2.7M
FY2022$3.1M
FY2023$3.6M
FY2024$4.3M
FY2025$4.6M
Net assets
$981K
FY2023▲ +39%
Tap a bar for its year
Net assets by fiscal year
FY2021$435K
FY2022$707K
FY2023$981K
FY2024$1.2M
FY2025$1.3M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2020.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $3.0M Management & general 16% · $570K Fundraising 0% · $838

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

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Who runs it and what they're paid

8 people listed on the 990; $107K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$106,653Pt VII · Sec A
$0Pt VII · Sec A
$0Pt 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

NameFY2025FY2024FY2023FY2022FY2021
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 →

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.

Questions for Dual Language Immersion North County

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1 program · $3.0M · in their own filed words · FY2022
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.

$3.0Mprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$3.9M
Ln 12
Gifts and grantsLn 1h$3.8M
Fees for servicesLn 2g$106K
Investment incomeLn 3$11K
Money outPt IX
$3.6M
Ln 25
Programscol B$3.0M
Managementcol C$570K
Fundraisingcol D$838
Owns and owesPt X
$981K
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$3.3M
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.8M
Government grantsLn 1e$3.3M
Fees for servicesLn 2g$106K
Investment incomeLn 3$11K
Total revenueLn 12$3.9M
Assets in detailPt X, end of year
CashLn 1$785K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.9M
Land, buildings, equipmentLn 10c$47K
Other assetsLn 15$1.1M
Total assetsLn 16$3.3M
LiabilitiesLn 26$2.3M
Net assetsLn 32$981K
OperationsPt I, VI
EmployeesI 533
VolunteersI 625
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$830K$1.9M
Land, buildings, equipmentLn 10c$40K$47K
Total assetsLn 16$2.9M$3.3M
LiabilitiesLn 26$2.2M$2.3M
Net assetsLn 32$707K$981K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$116K$116K
Other salaries and wagesLn 7$1.5M$1.3M$198K
Pension plan contributionsLn 8$388K$372K$16K
Other employee benefitsLn 9$272K$258K$14K
Payroll taxesLn 10$56K$53K$4K
Legal feesLn 11b$15K$15K
Accounting feesLn 11c$97K$97K
Other fees for servicesLn 11g$179K$160K$18K$838
Advertising and promotionLn 12$3K$3K$638
Office expensesLn 13$27K$22K$5K
Information technologyLn 14$12K$10K$2K
OccupancyLn 16$467K$432K$36K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$4K$4K$139
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$10K$8K$2K
InsuranceLn 23$21K$17K$4K
Other expenses (24a–d)Ln 24$476K$435K$41K
Total functional expensesLn 25$3.6M$3.0M$570K$838

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 14, 2026 $4.6M$4.6M$88K$1.3M 990 PDF
FY2024Filed with the IRS May 14, 2025 $4.5M$4.3M$228K$1.2M 990 PDF
FY2023 ViewingFiled with the IRS May 15, 2024 $3.9M$3.6M$274K$981K 990 PDF
FY2022Filed with the IRS May 15, 2023 $3.4M$3.1M$272K$707K 990 PDF
FY2021Filed with the IRS Apr 29, 2022 $3.0M$2.7M$256K$435K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $3,887,061 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,325,175$3,770,235
I-9 Program service revenuePrior year $57,707$105,890
I-10 Investment incomePrior year $2,057$10,936
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,384,939$3,887,061
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,939,393$2,298,790
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,173,540$1,314,656
I-18 Total expensesPrior year $3,112,933$3,613,446
I-19 Revenue less expensesPrior year $272,006$273,615
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $3,887,061 across 6 lines filed
VIII-1e Government grants$3,330,013
VIII-1f All other contributions, gifts and grants$440,222
VIII-1h Total contributions, gifts and grants$3,770,235
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $105,890$105,890
VIII-3 Investment incomeExcluded from tax $10,936$10,936
VIII-12 Total revenueRelated to mission $105,890 · Unrelated business $0 · Excluded from tax $10,936$3,887,061
Part IX · Statement of functional expenses $3,613,446 across 18 lines filed
IX-5 Pay of current officers, directors and key staffManagement $115,584$115,584
IX-7 Other salaries and wagesPrograms $1,269,042 · Management $197,755$1,466,797
IX-8 Pension plan contributionsPrograms $371,677 · Management $15,974$387,651
IX-9 Other employee benefitsPrograms $258,413 · Management $13,914$272,327
IX-10 Payroll taxesPrograms $52,766 · Management $3,665$56,431
IX-11b Legal feesManagement $15,258$15,258
IX-11c Accounting feesManagement $96,770$96,770
IX-11g Other fees for servicesPrograms $159,968 · Management $17,973 · Fundraising $838$178,779
IX-12 Advertising and promotionPrograms $2,585 · Management $638$3,223
IX-13 Office expensesPrograms $21,573 · Management $5,240$26,813
IX-14 Information technologyPrograms $9,998 · Management $2,469$12,467
IX-16 OccupancyPrograms $431,903 · Management $35,553$467,456
IX-17 TravelPrograms $1,570$1,570
IX-19 Conferences, conventions and meetingsPrograms $3,905 · Management $139$4,044
IX-20 InterestManagement $2,186$2,186
IX-22 Depreciation, depletion and amortizationPrograms $7,714 · Management $1,905$9,619
IX-23 InsurancePrograms $16,606 · Management $4,100$20,706
IX-24 Other expenses (24a–d)Programs $434,835 · Management $40,930$475,765
IX-25 Total functional expensesPrograms $3,042,555 · Management $570,053 · Fundraising $838$3,613,446
Part X · Balance sheet $3,320,215 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $392,401$785,188
X-2 Savings and temporary cash investmentsStart of year $437,887$1,093,306
X-4 Accounts receivableStart of year $705,812$311,665
X-9 Prepaid expenses and deferred chargesStart of year $56,725$10,290
X-10c Land, buildings and equipment, netStart of year $39,699$47,106
X-15 Other assetsStart of year $1,272,210$1,072,660
X-16 Total assetsStart of year $2,904,734$3,320,215
X-17 Accounts payable and accrued expensesStart of year $286,947$308,047
X-19 Deferred revenueStart of year $131,091$906,151
X-25 Other liabilitiesStart of year $1,779,197$1,124,903
X-26 Total liabilitiesStart of year $2,197,235$2,339,101
X-27 Net assets without donor restrictionsStart of year $707,499$981,114
X-32 Total net assets or fund balancesStart of year $707,499$981,114
X-33 Total liabilities and net assetsStart of year $2,904,734$3,320,215
Part XI · Reconciliation of net assets $981,114 net assets at year end
XI-1 Total revenue$3,887,061
XI-2 Total expenses$3,613,446
XI-3 Revenue less expenses$273,615
XI-4 Net assets at start of year$707,499
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$981,114

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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