Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Dual Language Education of New
EIN 85-0477820 • 501(c)3 • Albuquerque, NM
Profile
Dual language education of new mexico was incorporated in 2001 as an educational organization to serve the professional and informational needs of school communities. Dlenms mission is to develop, support and advocate for high-quality dual language enriched education in new mexico. The services provided by dual language education of new mexico help support educators professional development and students educational needs.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.08x
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 4.7% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Balance Sheet
Assets
Down$2,328,501
Down $116,393 (-4.8%) from 2023
Liabilities
Down$180,159
Down $211,504 (-54%) from 2023
Net Assets
Up$2,148,342
Up $95,111 (+4.6%) from 2023
Revenue
Down$3,183,102
Down $3,561 (-0.1%) from 2023
Expenses
Up$3,264,967
Up $219,637 (+7.2%) from 2023
Net Income
Down-$81,865
Down $223,198 (-158%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,328,501
- Liabilities
- $180,159
- Net assets
- $2,148,342
- Revenue
- $3,183,102
- Expenses
- $3,264,967
- Net income
- -$81,865
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 12, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $3,215,346
Mission and Program Overview
Mission
Dual Language Education of New Mexico was incorporated in 2001 as an educational organization to serve the professional and informational needs of school communities. DLeNM's mission is to develop, support and advocate for high-quality dual language enriched education in New Mexico. The services provided by Dual Language Education of New Mexico help support educator's professional development and student's educational needs.
To champion equitable educational opportunities that honor and leverage the diverse linguistic and cultural assets of every learner. Defender oportunidades educativas equitativas que honren y aprovechen los diversos recursos lingsticos y culturales de cada estudiante.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,115,549 | $739,573 | ▼ $375,976 |
| Savings and Temporary Cash Investments | $354,350 | $676,292 | ▲ $321,942 |
| Accounts Receivable | $588,591 | $515,754 | ▼ $72,837 |
| Prepaid Expenses and Deferred Charges | $238,915 | $250,272 | ▲ $11,357 |
| Inventories for Sale or Use | $87,431 | $87,431 | → $0 |
| Intangible Assets | - | $28,226 | - |
| Land, Buildings, and Equipment, Net | $14,140 | $14,140 | → $0 |
| Total Assets | $2,444,894 | $2,328,501 | ▼ $116,393 |
| Other Assets Total | $45,918 | $16,813 | ▼ $29,105 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $391,345 | $180,159 | ▼ $211,186 |
| Unsecured Notes Loans Payable | $318 | - | - |
| Total Liabilities | $391,663 | $180,159 | ▼ $211,504 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,001,895 | $1,840,858 | ▼ $161,037 |
| Net Assets With Donor Restrictions | $51,336 | $307,484 | ▲ $256,148 |
| Total Net Assets Fund Balance | $2,053,231 | $2,148,342 | ▲ $95,111 |
| Total Liabilities and Net Assets / Fund Balance | $2,444,894 | $2,328,501 | ▼ $116,393 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $14,140 | $37,630 | $51,770 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $16,813 | - | - | - | $16,813 |
| 2023 | $11,232 | - | - | - | $16,813 |
| 2022 | $11,232 | - | - | - | $11,232 |
| 2021 | $11,232 | - | - | - | $11,232 |
| 2020 | $11,232 | - | - | - | $11,232 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michael Rodriguez | Executive Di | FT | $150,456 | $150,456 |
| Michael Rodriguez | Executive Director | - | $150,456 | $150,456 |
Board Members and Trustees
| Name | Title |
|---|---|
| Adrian Avila | Co-chair |
| Viridiana Cisneros | Co-chair |
| Dr Rebecca Blum Martinez | Director |
| Dr Sylvia Martinez | Director |
| Silvia Sosa De Chavez | Director |
| Tomas Sanchez | Director |
| Jesse Winter | Secretary |
| Al Gurule | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $449,129
- Program Service Revenue
- $2,692,927
- Investment Income
- $29,645
- Other Revenue
- $11,401
- All Other Contributions
- $449,129
- Change in Net Assets
- $-81,865
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,949,621 |
| Other Expenses | $1,315,346 |
| Total Fundraising Expense | $115,165 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,080,601 | $205,178 | $82,071 | $1,367,850 |
| Fees for Services Other | $375,958 | $11,708 | - | $387,666 |
| Pension Plan Contributions | $154,742 | $29,381 | $11,753 | $195,876 |
| Other Employee Benefits | $130,441 | $23,019 | - | $153,460 |
| Current Officers, Directors, Trustees, and Key Employees | $118,861 | $22,568 | $9,027 | $150,456 |
| Conferences and Meetings | $100,562 | - | - | $100,562 |
| Payroll Taxes | $64,763 | $12,297 | $4,919 | $81,979 |
| Information Technology | $51,083 | $9,700 | $3,879 | $64,662 |
| Other Expenses | $45,631 | $7,609 | - | $45,631 |
| All Other Expenses | $28,767 | $5,023 | - | $33,790 |
| Occupancy | $19,328 | $3,670 | $1,468 | $24,466 |
| Office Expenses | $17,650 | $3,351 | $1,341 | $22,342 |
| Travel | $17,967 | - | - | $17,967 |
| Insurance | $8,089 | $1,536 | $614 | $10,239 |
| Advertising | $6,598 | - | $93 | $6,691 |
| Total Functional Expenses | $2,814,762 | $335,040 | $115,165 | $3,264,967 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“A member of the board of directors reviews the 990 before it is filed.”
Form 990, Page 6, Part VI, Line 12C
“Potential conflicts are reviewed annually.”
Form 990, Page 6, Part VI, Line 15A
“The board of directors conducts an annual performance review of the executive director. As part of this process, the board evaluates compensation by comparing the executive director's salary to those of comparable positions at similar nonprofit organizations. Any salary adjustments are made in consideration of the organization's budget, overall staff compensation plan, and an annual cost-of-living or merit increase that is applied consistently across all staff. To demonstrate a separation between the non-profit organization and the southwest regional educational cooperative, which hires all other full-time employees for dlenm, the executive director position must be employed directly by the organization.”
Form 990, Page 6, Part VI, Line 15B
“Compensation for other key employees is reviewed and approved by the executive director in accordance with the organization's budget and salary guidelines, subject to board oversight.”
Form 990, Page 6, Part VI, Line 19
“Governing documents are available for review in person upon request.”
Filing and Contact Details
Filer
- Filer Name
- Dual Language Education of New
- EIN
- 85-0477820
- Phone
- 5052430648
- Address
- PO BOX 91508, ALBUQUERQUE, NM 87199
Signing Officer
- Name
- Michael Rodriguez
- Title
- Executive Director
- Phone
- 5052430648
- Signed
- 2025-11-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Rodriguez
- Formed
- 2001
- Legal Domicile
- Nm
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 15
- Volunteers
- 66
Preparer
- Firm
- Hinkle Landers Pc
- Address
- 2500 9TH ST NW, ALBUQUERQUE, NM 87102-1055
- Preparer
- Jeremy T Richter
- Phone
- 5058838788
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“To champion equitable educational opportunities that honor and leverage the diverse linguistic and cultural assets of every learner. Defender oportunidades educativas equitativas que honren y aprovechen los diversos recursos lingsticos y culturales de cada estudiante.”
Form 990, Page 2, Part III, Line 4A
“Dual language education of new mexico (dlenm) is a new mexico-based, nonprofit organization working with schools and educators nationally and internationally to develop, support, and advocate for high-quality dual language bilingual education. Through the annual conference, seminars, training, and meetings, dual language education of new mexico reaches a broad audience and actively works with communities, districts, schools and teachers to close the achievement gap for english language learners, heritage language speakers, and native english language students while also enhancing the linguistic and sociocultural capital of their communities. The primary beneficiaries of dual language education of new mexico's work continues to be supporting our states linguistically and culturally diverse populations, the majority coming from the lowest socioeconomic communities in new mexico.”
Form 990, Part IX, Line 11G
“Professional fees 375,958 11,708 0”
Raw XML AppendixShowing 400 of 467 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | DUAL LANGUAGE EDUCATION OF NEW MEXICO (DLENM) IS A NEW MEXICO-BASED, NONPROFIT ORGANIZATION WORKING WITH SCHOOLS AND EDUCATORS NATIONALLY AND INTERNATIONALLY TO DEVELOP, SUPPORT, AND ADVOCATE FOR HIGH-QUALITY DUAL LANGUAGE BILINGUAL EDUCATION. THROUGH THE ANNUAL CONFERENCE, SEMINARS, TRAINING, AND MEETINGS, DUAL LANGUAGE EDUCATION OF NEW MEXICO REACHES A BROAD AUDIENCE AND ACTIVELY WORKS WITH COMMUNITIES, DISTRICTS, SCHOOLS AND TEACHERS TO CLOSE THE ACHIEVEMENT GAP FOR ENGLISH LANGUAGE LEARNERS, HERITAGE LANGUAGE SPEAKERS, AND NATIVE ENGLISH LANGUAGE STUDENTS WHILE ALSO ENHANCING THE LINGUISTIC AND SOCIOCULTURAL CAPITAL OF THEIR COMMUNITIES. THE PRIMARY BENEFICIARIES OF DUAL LANGUAGE EDUCATION OF NEW MEXICO'S WORK CONTINUES TO BE SUPPORTING OUR STATES LINGUISTICALLY AND CULTURALLY DIVERSE POPULATIONS, THE MAJORITY COMING FROM THE LOWEST SOCIOECONOMIC COMMUNITIES IN NEW MEXICO. |
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| IRS990/OtherExpensesGrp/Desc | 1 | GLAD SUMMER INSTITUTE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER PROGRAM SERVICE EXP |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | MICHAEL RODRIGUEZ |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO CHAMPION EQUITABLE EDUCATIONAL OPPORTUNITIES THAT HONOR AND LEVERAGE THE DIVERSE LINGUISTIC AND CULTURAL ASSETS OF EVERY LEARNER. DEFENDER OPORTUNIDADES EDUCATIVAS EQUITATIVAS QUE HONREN Y APROVECHEN LOS DIVERSOS RECURSOS LINGSTICOS Y CULTURALES DE CADA ESTUDIANTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DUAL LANGUAGE EDUCATION OF NEW MEXICO (DLENM) IS A NEW MEXICO-BASED, NONPROFIT ORGANIZATION WORKING WITH SCHOOLS AND EDUCATORS NATIONALLY AND INTERNATIONALLY TO DEVELOP, SUPPORT, AND ADVOCATE FOR HIGH-QUALITY DUAL LANGUAGE BILINGUAL EDUCATION. THROUGH THE ANNUAL CONFERENCE, SEMINARS, TRAINING, AND MEETINGS, DUAL LANGUAGE EDUCATION OF NEW MEXICO REACHES A BROAD AUDIENCE AND ACTIVELY WORKS WITH COMMUNITIES, DISTRICTS, SCHOOLS AND TEACHERS TO CLOSE THE ACHIEVEMENT GAP FOR ENGLISH LANGUAGE LEARNERS, HERITAGE LANGUAGE SPEAKERS, AND NATIVE ENGLISH LANGUAGE STUDENTS WHILE ALSO ENHANCING THE LINGUISTIC AND SOCIOCULTURAL CAPITAL OF THEIR COMMUNITIES. THE PRIMARY BENEFICIARIES OF DUAL LANGUAGE EDUCATION OF NEW MEXICO'S WORK CONTINUES TO BE SUPPORTING OUR STATES LINGUISTICALLY AND CULTURALLY DIVERSE POPULATIONS, THE MAJORITY COMING FROM THE LOWEST SOCIOECONOMIC COMMUNITIES IN NEW MEXICO. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A MEMBER OF THE BOARD OF DIRECTORS REVIEWS THE 990 BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | POTENTIAL CONFLICTS ARE REVIEWED ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. AS PART OF THIS PROCESS, THE BOARD EVALUATES COMPENSATION BY COMPARING THE EXECUTIVE DIRECTOR'S SALARY TO THOSE OF COMPARABLE POSITIONS AT SIMILAR NONPROFIT ORGANIZATIONS. ANY SALARY ADJUSTMENTS ARE MADE IN CONSIDERATION OF THE ORGANIZATION'S BUDGET, OVERALL STAFF COMPENSATION PLAN, AND AN ANNUAL COST-OF-LIVING OR MERIT INCREASE THAT IS APPLIED CONSISTENTLY ACROSS ALL STAFF. TO DEMONSTRATE A SEPARATION BETWEEN THE NON-PROFIT ORGANIZATION AND THE SOUTHWEST REGIONAL EDUCATIONAL COOPERATIVE, WHICH HIRES ALL OTHER FULL-TIME EMPLOYEES FOR DLENM, THE EXECUTIVE DIRECTOR POSITION MUST BE EMPLOYED DIRECTLY BY THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMPENSATION FOR OTHER KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR IN ACCORDANCE WITH THE ORGANIZATION'S BUDGET AND SALARY GUIDELINES, SUBJECT TO BOARD OVERSIGHT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW IN PERSON UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | PROFESSIONAL FEES 375,958 11,708 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NM |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 2328501 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2444894 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2328501 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
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