Form 990 for tax year 2023

Filed by SIL LEAD INC.

Totals

Total revenue: $278,791
Total expenses: $415,538
Contributions and grants received: $187,713
Grants paid: $0
Program service revenue: $90,875
Investment income: $203
Other revenue: $0
Total assets, end of year: $93,517
Total liabilities, end of year: $139,517
Net assets or fund balances, end of year: -$46,000
Program services expenses (Part IX): $155,900
Management and general expenses: $245,454
Fundraising expenses: $14,184
Program service expenses (Part III): $155,900

Program services were 37.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$0
1d · Related organizations

$3,272
1e · Government grants (contributions)

$178,891
1f · All other contributions, gifts and grants

$5,550
1g · Noncash contributions included above

$0
2a · Program service revenue: Technical assistance

total $27,602 · related or exempt $27,602 · unrelated business $0 · excluded $0
2b · Program service revenue: Business development services

total $25,101 · related or exempt $25,101 · unrelated business $0 · excluded $0
2c · Program service revenue: Project support services

total $23,300 · related or exempt $23,300 · unrelated business $0 · excluded $0
2d · Program service revenue: Bloom Enterprise subscriptions

total $12,167 · related or exempt $12,167 · unrelated business $0 · excluded $0
2e · Program service revenue: Capacity building services

total $2,705 · related or exempt $2,705 · unrelated business $0 · excluded $0
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $203 · related or exempt $0 · unrelated business $0 · excluded $203
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6a · Gross rents

real property $0 · personal property $0
6b · Less rental expenses

real property $0 · personal property $0
6c · Rental income or loss

real property $0 · personal property $0
6d · Net rental income or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
7a · Gross sales of assets other than inventory

securities $0 · other assets $0
7b · Less cost or other basis and sales expenses

securities $0 · other assets $0
7c · Gain or loss

securities $0 · other assets $0
7d · Net gain or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0 · unrelated business $0 · excluded $0
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
10a · Gross sales of inventory

$0
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0 · program services $0
2 · Grants to domestic individuals

total $0 · program services $0
3 · Grants to foreign organizations and individuals

total $0 · program services $0
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $257,411 · program services $57,698 · management and general $189,653 · fundraising $10,060
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $21,114 · program services $0 · management and general $21,114 · fundraising $0
8 · Pension plan contributions

total $520 · program services $0 · management and general $520 · fundraising $0
9 · Other employee benefits

total $156 · program services $0 · management and general $156 · fundraising $0
10 · Payroll taxes

total $1,949 · program services $0 · management and general $1,949 · fundraising $0
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $0 · program services $0 · management and general $0 · fundraising $0
11c · Fees: accounting

total $15,800 · program services $0 · management and general $15,800 · fundraising $0
11d · Fees: lobbying

total $0 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $0 · program services $0 · management and general $0 · fundraising $0
11g · Fees: other

total $67,527 · program services $64,011 · management and general $3,516 · fundraising $0
12 · Advertising and promotion

total $4,689 · program services $0 · management and general $565 · fundraising $4,124
13 · Office expenses

total $1,170 · program services $771 · management and general $399 · fundraising $0
14 · Information technology

total $4,667 · program services $1,768 · management and general $2,899 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $1,150 · program services $241 · management and general $909 · fundraising $0
17 · Travel

total $34,022 · program services $31,299 · management and general $2,723 · fundraising $0
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $0 · program services $0 · management and general $0 · fundraising $0
20 · Interest

total $1,874 · program services $0 · management and general $1,874 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $0 · program services $0 · management and general $0 · fundraising $0
23 · Insurance

total $2,004 · program services $0 · management and general $2,004 · fundraising $0
24a · Other expenses: Memberships

total $1,321 · program services $78 · management and general $1,243 · fundraising $0
24b · Other expenses: Staff development

total $105 · program services $22 · management and general $83 · fundraising $0
24c · Other expenses: Entertainment

total $59 · program services $12 · management and general $47 · fundraising $0
24e · All other expenses

total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $10,506 · end of year $0
2 · Savings and temporary cash investments

beginning of year $64,363 · end of year $47,393
3 · Pledges and grants receivable

beginning of year $0 · end of year $0
4 · Accounts receivable

beginning of year $25,375 · end of year $41,617
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $0 · end of year $0
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $4,707 · end of year $4,507
10c · Land, buildings and equipment, net

beginning of year $0
11 · Investments: publicly traded securities

beginning of year $0 · end of year $0
12 · Investments: other securities

beginning of year $0 · end of year $0
13 · Investments: program-related

beginning of year $0 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $8,537 · end of year $31,867
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $5,667 · end of year $7,650
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0
24 · Unsecured notes and loans payable

beginning of year $0
25 · Other liabilities

end of year $100,000
27 · Net assets without donor restrictions

beginning of year $90,747 · end of year -$46,000
28 · Net assets with donor restrictions

beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

The mission of SIL LEAD is to serve minority language communities and support the vision and mission of SIL International, primarily through a focus on language and its role in education and development in minority language communities.

During FY24, SIL LEAD participated as a subcontractor on two education projects funded by USAID, one in the Philippines with RTI International and the other in Madagascar with FHI 360. Each of these projects was designed to improve the quality of education in the respective countries and was carried out in collaboration with the host country through its Ministry of Education. SIL LEAD's involvement in these projects involved technical assistance; enhancement of local capacity through training and consultation; development and production of instructional materials; the training of writers, teachers, and trainers; and/or facilitation and support of workshops. Specific FY24 accomplishments by project follow. 1) Philippines ABC+ (RTI International): The ABC+ program seeks to improve early-grade literacy in the mother tongue and learners' transition of reading ability to Filipino and English. In FY24, SIL LEAD wrapped up its work on the ABC+ program. Our Executive Director and two of our consultants traveled to Kalibo and Numancia in Aklan province to participate in the delivery and celebration of first through third grade materials in the Akeanon language. 2) Madagascar LOVA (FHI 360): In FY24, SIL LEAD organized a research study to determine how well schoolteachers in Madagascar control Official Malagasy, the official language of instruction. We trained staff from the project and the National Ministry of Education to use SIL's Bloom book creation software and developed a set of 40 bilingual books in Official Malagasy and three local varieties of Malagasy. We also recommended classroom strategies for teachers to leverage their students' knowledge of local Malagasy varieties in learning Official Malagasy.

Expenses $115,667
SIL LEAD continued to provide capacity building and other direct services to SIL International and its operating units. Specific FY24 areas of service follow. 1) Proposal development services: SIL LEAD assisted SIL in identifying relevant business opportunities and developing proposals to secure grants with a particular focus on government funding, both for SIL-specific projects and joint projects. 2) Capacity building services: SIL LEAD continued to work on proposals for new areas of business that could expand areas of service for both organizations. 3) Consultant development and management: SIL LEAD's senior multilingual education and literacy consultant continued working on a series of documents that will be leveraged to develop the capacity of current and future SIL Global consultants. These materials may also be drawn on to provide training to client staff and in the field. 4) SIL LEAD provided technical assistance to SIL Global's GRO unit that focused on identifying new service opportunities and improving policies and protocols related to project budgeting.

Expenses $20,295 · Revenue $55,408
Supporting SIL International with its Bloom book creation software continues to be one of SIL LEAD's service areas. SIL LEAD also serves other organizations by providing training in the usage of Bloom software. In FY24 SIL LEAD: 1) continued to support SIL International's Bloom maintenance and development efforts; 2) issued and maintained Bloom Enterprise subscriptions serving communities in Guatemala, Kyrgyzstan, and Uzbekistan; 3) provided online basic Bloom training to sixteen Central American staff of The Salvation Army on the use of Bloom to create materials and books for their programs. This was followed by in-person advanced Bloom training for five staff and then virtual training for three staff seeking Bloom Trainer Certification. Two staff members completed the process and were certified.

Expenses $19,938 · Revenue $35,467

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Fraser Bennett

Associate Director

Total calculated

$132,687

From this org

$100,276

From related orgs

$0

Other

$32,411

Hours/week

20 + 20 related

Schedule J breakdown matched by us

Base

$100,276

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$32,411

Filer's total

$132,687
Steve Woolston

Director

Total calculated

$112,942

From this org

$0

From related orgs

$72,987

Other

$39,955

Hours/week

0.7 + 40 related
Christof Weber

Executive Director

Total calculated

$102,737

From this org

$0

From related orgs

$91,948

Other

$10,789

Hours/week

40
Valori Maresco

Treasurer, CFO

Total calculated

$79,385

From this org

$0

From related orgs

$79,385

Other

$0

Hours/week

40
Nelis van den Berg

Director

Total calculated

$48,225

From this org

$0

From related orgs

$37,088

Other

$11,137

Hours/week

1 + 40 related
Catherine Young

Director - Chairperson

Total calculated

$28,101

From this org

$0

From related orgs

$28,101

Other

$0

Hours/week

1 + 40 related
Valerie Lynn Moore

Secretary

Total calculated

$22,271

From this org

$0

From related orgs

$22,271

Other

$0

Hours/week

1 + 40 related
Mark Taylor

Director (outgoing)

Total calculated

$0

Hours/week

0.7
Joy Peyton

Director

Total calculated

$0

Hours/week

0.7
Serge Duss

Director

Total calculated

$0

Hours/week

0.7
Margaret Muthwii

Director

Total calculated

$0

Hours/week

0.7
Rebecca Leege

Director

Total calculated

$0

Hours/week

0.7

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

1a · Housing allowance or residence for personal use
1b · Written policy on the line-1a expenses
2 · Substantiation required before reimbursing expenses
3 · Form 990 of other organizations
3 · Compensation survey or study
3 · Approval by the board or compensation committee

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a: An amount for housing allowance is included in the associate director's compensation by the unrelated organization listed in the comment for Part II.
Schedule J, Part I, Line 3: The executive director's salary is initially determined by the finance committee of the board of directors after securing data documenting compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. It is subsequently evaluated annually. Recommended changes in the executive director's compensation package must be approved by the full board of directors.
Schedule J, Part II: Compensation for the associate director, as shown in Part II, is paid by an unrelated organization, Wycliffe Bible Translators, Inc., Orlando, FL. An analysis of salary and benefit amounts is performed at regular intervals to determine that they are in line with Wycliffe's salary policies.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Summer Institute of Linguistics Inc

501(c)(3) · Community language expertise, advocacy, and capacity-building · TX
JAARS Inc

501(c)(3) · Provision of technical support · NC

Directly controlled by Summer Institute of Linguistics Inc

Provenance

Return type: form_990
Tax year: 2023
Filed: 21 February 2025
IRS schema version: 2023v6.0
Source object: 202500569349300640

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