Form 990 for tax year 2022

Filed by SIL LEAD INC.

Totals

Total revenue: $433,151
Total expenses: $618,164
Contributions and grants received: $369,426
Grants paid: $2,790
Program service revenue: $63,100
Investment income: $625
Other revenue: $0
Total assets, end of year: $104,951
Total liabilities, end of year: $14,204
Net assets or fund balances, end of year: $90,747
Program services expenses (Part IX): $304,898
Management and general expenses: $292,163
Fundraising expenses: $21,103
Program service expenses (Part III): $304,898

Program services were 49.3% 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

$0
1e · Government grants (contributions)

$311,326
1f · All other contributions, gifts and grants

$58,100
1g · Noncash contributions included above

$200
2a · Program service revenue: Business development services

total $26,816 · related or exempt $26,816 · unrelated business $0 · excluded $0
2b · Program service revenue: Bloom Enterprise subscriptions

total $14,333 · related or exempt $14,333 · unrelated business $0 · excluded $0
2c · Program service revenue: Project support services

total $11,073 · related or exempt $11,073 · unrelated business $0 · excluded $0
2d · Program service revenue: Capacity building services

total $8,792 · related or exempt $8,792 · unrelated business $0 · excluded $0
2e · Program service revenue: Bloom software support

total $2,086 · related or exempt $2,086 · 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 $625 · related or exempt $0 · unrelated business $0 · excluded $625
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 $1,000 · program services $1,000
2 · Grants to domestic individuals

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

total $1,790 · program services $1,790
4 · Benefits paid to or for members

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

total $246,119 · program services $56,099 · management and general $177,146 · fundraising $12,874
6 · Compensation of disqualified persons

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

total $93,981 · program services $28,238 · management and general $65,436 · fundraising $307
8 · Pension plan contributions

total $2,330 · program services $596 · management and general $1,728 · fundraising $6
9 · Other employee benefits

total $7,704 · program services $2,501 · management and general $5,175 · fundraising $28
10 · Payroll taxes

total $7,357 · program services $1,746 · management and general $5,592 · fundraising $19
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 $15,037 · program services $0 · management and general $15,037 · 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 $162,464 · program services $158,014 · management and general $2,950 · fundraising $1,500
12 · Advertising and promotion

total $6,649 · management and general $1,000 · fundraising $5,649
13 · Office expenses

total $3,285 · program services $2,315 · management and general $804 · fundraising $166
14 · Information technology

total $3,948 · program services $1,754 · management and general $2,103 · fundraising $91
15 · Royalties

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

total $1,188 · program services $278 · management and general $872 · fundraising $38
17 · Travel

total $59,302 · program services $49,373 · management and general $9,698 · fundraising $231
18 · Travel or entertainment for public officials

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

total $4,006 · program services $725 · management and general $3,151 · fundraising $130
20 · Interest

total $0 · program services $0 · management and general $0 · 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 $469 · management and general $1,471 · fundraising $64

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $154,965 · end of year $10,506
2 · Savings and temporary cash investments

beginning of year $100,005 · end of year $64,363
3 · Pledges and grants receivable

beginning of year $105,161 · end of year $0
4 · Accounts receivable

beginning of year $3,415 · end of year $25,375
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 $5,041 · end of year $4,707
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 $55,558 · end of year $8,537
18 · Grants payable

beginning of year $28,769 · end of year $0
19 · Deferred revenue

beginning of year $8,500 · end of year $5,667
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 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $0
27 · Net assets without donor restrictions

beginning of year $269,423 · end of year $90,747
28 · Net assets with donor restrictions

beginning of year $6,337 · end of year $0

Mission and programs · 2022

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 FY23, SIL LEAD participated as a subcontractor on 3 education projects funded by USAID and 1 project funded by a non-government organization. These projects took place in the Philippines, Mali, and Panama. Work on the USAID-funded projects was performed as a subcontractor to the following organizations: RTI International, Creative Associates International, and World Vision. 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 in curriculum review, evaluation, and design; policy review and support; enhancement of local capacity through training and consultation; development and production of instructional materials; the training of writers, teachers, and trainers; and facilitation and support of workshops. Specific FY23 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 FY23, SIL LEAD contributed to the development of decodable and leveled early-grade reading materials in the Akeanon, Bikol Miraya, and Southern Sorsoganon languages. Editing guides were also prepared for Bikol Miraya and Southern Sosoganon. A final report was submitted for the Region VI language mapping activity. SIL LEAD consultants also developed guides for preparing scopes & sequences and editing guides. The ABC+ Bloom Library bookshelf now contains books in eleven languages of the Philippines. 2) Mali BWB (World Vision): For the "Begin with Books" prize, SIL LEAD developed over 400 accessible books in Mali's Soninke and Mamara languages and added sign language to 20 selected books. The project focused on adapting existing books from various platforms and developing 25 new decodable books per language. In FY23, SIL LEAD delivered the last 91 books for each language and a final report on the project. 3) Somalia BAB (Creative Associates International): The Bar Ama Baro ("teach or learn") project aims to increase access to quality education for out-of-school children and youth ages 8-15 through accelerated education programs (AEPs) in targeted regions of Somalia. The project seeks to increase student enrollment at the AEP sites, improve their safety, and monitor their acquisition of literacy, numeracy, and social and emotional skills. In FY23, SIL LEAD developed a set of scripts for short video-based teacher training materials for in-service teacher training before closing out its work on the project at the end of March. 4) Panama MECSE (Organization of Ibero-American States): SIL LEAD was contracted by the Organization of Ibero-American States to carry out a project funded by the InterAmerican Development Bank. The scope of work included analyzing existing early-grade learning materials in 4 indigenous Panamanian languages: Bugle, Embera, Guna, and Ngabere. In FY23, SIL LEAD developed the survey questionnaire and had it translated into each language. A local Panamanian organization carried out the survey and digitized the results. SIL literacy specialists analyzed the survey data and prepared a final report with recommendations. The final report was presented in Panama to the Ministry of Education as the project's final deliverable.

Expenses $256,276 · Grants $1,000
SIL LEAD continued to provide capacity building and other direct services to SIL International and its operating units. Specific FY23 areas of service follow. 1) 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 LEAD consultants. These materials may also be drawn on to provide training to client staff and in the field for various projects. 2) 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. 3) Financial training services: SIL LEAD continued with its work on a training module designed to strengthen the capacity of SIL units when working with government contracts. 4) Capacity building services: SIL LEAD also supported SIL and its operating units with expertise related to various processes needed in working with outside funders.

Expenses $24,278 · Revenue $35,608
Supporting SIL International with its Bloom book creation software continues to be one of SIL LEAD's service areas. In FY23, 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, Uzbekistan, and the Philippines; 3) facilitated the creation of a Bloom Library bookshelf that includes nearly 4,500 books created by awardees of various All Children Reading competitions in 10 countries and 25 languages.

Expenses $21,321 · Revenue $27,492
Community-based language development: SIL LEAD assisted community-based organizations in their language development efforts through its community organization grants program.

Expenses $3,023 · Grants $1,790

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Fraser Bennett

Associate Director

Total calculated

$149,234

From this org

$117,944

From related orgs

$0

Other

$31,290

Hours/week

20 + 20 related

Schedule J breakdown matched by us

Base

$117,944

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$31,290

Filer's total

$149,234
Christof Weber

Executive Director

Total calculated

$106,312

From this org

$0

From related orgs

$92,147

Other

$14,165

Hours/week

40
Steve Woolston

Director

Total calculated

$105,156

From this org

$0

From related orgs

$91,216

Other

$13,940

Hours/week

0.7 + 40 related
Valori Maresco

Treasurer, CFO

Total calculated

$73,778

From this org

$0

From related orgs

$73,778

Other

$0

Hours/week

40
Nelis van den Berg

Director

Total calculated

$55,689

From this org

$0

From related orgs

$40,567

Other

$15,122

Hours/week

1 + 40 related
Catherine Young

Director - Chairperson

Total calculated

$32,775

From this org

$0

From related orgs

$32,775

Other

$0

Hours/week

1 + 40 related
Valerie Lynn Moore

Secretary

Total calculated

$25,078

From this org

$0

From related orgs

$25,078

Other

$0

Hours/week

1 + 40 related
Mark Taylor

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
Joy Peyton

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 level 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: 2022
Filed: 17 April 2024
IRS schema version: 2022v5.0
Source object: 202431089349300728

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