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← SUMMER INSTITUTE OF LINGUISTICS INC

Form 990 for tax year 2022

Filed by SUMMER INSTITUTE OF LINGUISTICS INC.

Totals

Total revenue
$48,965,391
Total expenses
$52,903,085
Contributions and grants received
$36,158,507
Grants paid
$4,426,188
Program service revenue
$9,274,706
Investment income
$1,901,506
Other revenue
$1,630,672
Total assets, end of year
$126,634,253
Total liabilities, end of year
$40,081,384
Net assets or fund balances, end of year
$86,552,869
Program services expenses (Part IX)
$41,987,174
Management and general expenses
$10,389,361
Fundraising expenses
$526,550
Program service expenses (Part III)
$41,987,174

Program services were 79.4% 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.

  • 1d · Related organizations

    $429,910

  • 1f · All other contributions, gifts and grants

    $35,728,597

  • 1g · Noncash contributions included above

    $138,164

  • 2a · Program service revenue: Other Program Services

    total $2,849,417 · related or exempt $2,849,417

  • 2b · Program service revenue: Overseas housing income

    total $1,897,611 · related or exempt $1,834,129 · unrelated business $63,482

  • 2c · Program service revenue: Svcs to remote staff

    total $3,515,068 · related or exempt $3,474,078 · unrelated business $40,990

  • 2d · Program service revenue: Tuition

    total $1,012,610 · related or exempt $1,012,610

  • 3 · Investment income

    total $1,347,726 · excluded $1,347,726

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $86,076 · related or exempt $86,076

  • 6a · Gross rents

    real property $2,112,007

  • 6b · Less rental expenses

    real property $1,734,212

  • 6c · Rental income or loss

    real property $377,795

  • 6d · Net rental income or loss

    total $377,795 · related or exempt $96,454 · unrelated business $32,181 · excluded $249,160

  • 7a · Gross sales of assets other than inventory

    other assets $964,988

  • 7b · Less cost or other basis and sales expenses

    other assets $411,208

  • 7c · Gain or loss

    other assets $553,780

  • 7d · Net gain or loss

    total $553,780 · related or exempt $553,780

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $2,713,955

  • 10b · Cost of goods sold

    $1,600,688

  • 10c · Net income from sales of inventory

    total $1,113,267 · related or exempt $1,113,267

  • 11a · Other revenue: Gain on currency exchange

    total $53,534 · related or exempt $53,534

  • 11e · Other revenue, total

    $53,534

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $2,368,897 · program services $2,368,897

  • 2 · Grants to domestic individuals

    total $14,462 · program services $14,462

  • 3 · Grants to foreign organizations and individuals

    total $2,042,829 · program services $2,042,829

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $11,520,265 · program services $8,370,775 · management and general $2,814,699 · fundraising $334,791

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $1,805,582 · program services $1,118,454 · management and general $666,649 · fundraising $20,479

  • 10 · Payroll taxes

    total $732,156 · program services $423,112 · management and general $289,185 · fundraising $19,859

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $137,087 · management and general $137,087

  • 11c · Fees: accounting

    total $268,931 · management and general $268,931

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $66,699 · fundraising $66,699

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $8,111,865 · program services $7,290,636 · management and general $797,637 · fundraising $23,592

  • 12 · Advertising and promotion

    total $185,986 · program services $106,035 · management and general $75,329 · fundraising $4,622

  • 13 · Office expenses

    total $2,483,413 · program services $1,908,552 · management and general $568,683 · fundraising $6,178

  • 14 · Information technology

    total $1,754,243 · program services $1,247,618 · management and general $496,994 · fundraising $9,631

  • 15 · Royalties

    total $16,402 · program services $16,402

  • 16 · Occupancy

    total $2,937,923 · program services $2,133,340 · management and general $804,583

  • 17 · Travel

    total $6,349,863 · program services $4,346,511 · management and general $1,978,096 · fundraising $25,256

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $1,261,160 · program services $835,425 · management and general $425,012 · fundraising $723

  • 20 · Interest

    total $65,841 · program services $65,758 · management and general $83

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $4,183,717 · program services $3,970,974 · management and general $212,743

  • 23 · Insurance

    total $958,648 · program services $529,497 · management and general $429,151

  • 24a · Other expenses: Training

    total $1,824,902 · program services $1,650,878 · management and general $164,943 · fundraising $9,081

  • 24b · Other expenses: Printing and Publications

    total $1,402,681 · program services $1,399,435 · fundraising $3,246

  • 24c · Other expenses: Equipment

    total $1,281,063 · program services $1,152,015 · management and general $129,048

  • 24d · Other expenses: Fuel

    total $659,562 · program services $648,461 · management and general $11,101

  • 24e · All other expenses

    total $468,908 · program services $347,108 · management and general $119,407 · fundraising $2,393

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $20,983,151 · end of year $22,675,089

  • 2 · Savings and temporary cash investments

    end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $4,168,103 · end of year $3,716,000

  • 4 · Accounts receivable

    beginning of year $2,756,761 · end of year $3,139,829

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $132,000 · end of year $90,000

  • 8 · Inventories for sale or use

    beginning of year $1,759,527 · end of year $1,830,820

  • 9 · Prepaid expenses and deferred charges

    beginning of year $927,350 · end of year $1,158,747

  • 10a · Land, buildings and equipment: cost or other basis

    $99,308,183

  • 10b · Land, buildings and equipment: accumulated depreciation

    $52,622,316

  • 10c · Land, buildings and equipment, net

    beginning of year $44,080,264 · end of year $46,685,867

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    beginning of year $44,219,758 · end of year $44,949,698

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $2,205,719 · end of year $2,388,203

  • 17 · Accounts payable and accrued expenses

    beginning of year $31,981,130 · end of year $35,600,745

  • 19 · Deferred revenue

    beginning of year $3,021,182 · end of year $3,597,429

  • 25 · Other liabilities

    beginning of year $369,781 · end of year $883,210

  • 27 · Net assets without donor restrictions

    beginning of year $74,568,960 · end of year $76,227,013

  • 28 · Net assets with donor restrictions

    beginning of year $11,291,580 · end of year $10,325,856

Mission and programs · 2022

Mission

SIL advocates, builds capacity, and works with local communities to apply language expertise that advances meaningful development, education, and engagement with Scripture. Continue on Schedule O

Activities or mission (Part I)

SIL is a global faith-based nonprofit that works with ethnolinguistic communities to develop language solutions that expand their possibilities for a better life. Continue on Schedule O

  • Language Development and Translation Programs - SIL works with over 1,300 communities worldwide impacting more than one billion speakers as they build their capacity for sustainable development with their own languages. Language development involves ongoing planned actions that a language community takes to ensure that its language continues to serve its changing social, cultural, political, economic, and spiritual needs and goals. SIL's expertise includes training and consulting in linguistic analysis, orthography and writing systems development, literature development including translation and mother tongue-based multilingual education and literacy. SIL publishes Ethnologue, an authoritative resource on world languages, referencing more than 7,000 languages. Continue on Schedule O.

    Expenses $24,354,621 · Grants $3,887,493 · Revenue $2,314,879

  • Logistics - SIL works with non-dominant language communities who may reside in remote locations. It is often necessary for SIL to provide services to its staff that are unavailable in the local economy, such as housing, schools for dependent children, communications services, transportation, health care and access to food and supplies.

    Expenses $11,094,449 · Grants $45,197 · Revenue $8,019,948

  • Materials Development and Publications - SIL works in partnership with non-dominant language communities to develop new written and oral materials in the languages they value most. The kind of materials is determined by the community. Content covers a variety of subjects, and might include print, audio or video items such as primers, folk stories, textbooks, health and hygiene guidelines, games, history, etc. In addition to new materials, local workers are trained to adapt or translate pertinent information from other languages on subjects such as nutrition, farming, health e.g. HIV/AIDS, family planning, epidemic prevention, etc., and Scripture texts. SIL also works with communities to foster the effective use of these materials.

    Expenses $3,348,920 · Grants $369,423 · Revenue $921,852

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

Listed in Part VII

  • Michel Kenmogne

    Executive Dir.

    Total calculated
    $155,279
    From this org
    $147,955
    From related orgs
    $0
    Other
    $7,324
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,024
    Bonus
    not reported
    Other
    $14,931
    Deferred
    not reported
    Nontaxable benefits
    $7,324
    Filer's total
    $155,279

  • James Green

    IT Project Manager

    Total calculated
    $131,168
    From this org
    $131,168
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Jonathan Hirst

    Chf Innov. Offcr

    Total calculated
    $106,892
    From this org
    $106,892
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Donald Dillard

    Software Test Mgr

    Total calculated
    $103,713
    From this org
    $103,713
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Mark Robinson

    Director

    Total calculated
    $91,449
    From this org
    $74,326
    From related orgs
    $0
    Other
    $17,123
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $74,326
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $17,123
    Filer's total
    $91,449

  • George Shultz

    Secretary

    Total calculated
    $58,420
    From this org
    $58,420
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $31,480
    Bonus
    not reported
    Other
    $26,940
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $58,420

  • Eleanor Berry-Asst Treasurer

    COO

    Total calculated
    $53,226
    From this org
    $47,385
    From related orgs
    $0
    Other
    $5,841
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $35,385
    Bonus
    not reported
    Other
    $12,000
    Deferred
    not reported
    Nontaxable benefits
    $5,841
    Filer's total
    $53,226

  • Daniel Agee

    Director

    Total calculated
    $50,211
    From this org
    $40,845
    From related orgs
    $0
    Other
    $9,366
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $40,845
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $9,366
    Filer's total
    $50,211

  • Sunny Hong

    Director

    Total calculated
    $38,908
    From this org
    $29,941
    From related orgs
    $0
    Other
    $8,967
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $29,941
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $8,967
    Filer's total
    $38,908

  • Donald P Buhler - CFO

    Treasurer

    Total calculated
    $36,921
    From this org
    $36,921
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $36,921
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $36,921

  • Liz Thomson Vice Chair

    Director

    Total calculated
    $24,975
    From this org
    $24,975
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $24,975
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $24,975

  • Eugene C Burnham - Assistant

    Secretary

    Total calculated
    $8,072
    From this org
    $8,072
    From related orgs
    $0
    Other
    $0
    Hours/week
    36

    Schedule J breakdown matched by us

    Base
    $8,072
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $8,072

  • Mary Pearce

    Director

    Total calculated
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    not reported
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    not reported

  • Saju George John

    Director

    Total calculated
    $0
    Hours/week
    1

  • Roberto Carlos Laver

    Director

    Total calculated
    $0
    Hours/week
    1

  • Andy Warren-Rothlin

    Director

    Total calculated
    $0
    Hours/week
    1

  • Michael Welles

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jessica Sinclair

    Director

    Total calculated
    $0
    Hours/week
    1

  • Wei-Leong Goh

    Director

    Total calculated
    $0
    Hours/week
    1

  • Jane Jelgerhuis

    Director

    Total calculated
    $0
    Hours/week
    1

  • Peter Munguti

    Director

    Total calculated
    $0
    Hours/week
    1

  • Hans Combrink

    Chairman

    Total calculated
    $0
    Hours/week
    1

  • Aboubakari Sama

    Director

    Total calculated
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    not reported
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    not reported

  • John Krehely outgoing-Asst

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Curt Henderson incoming-Asst

    Treasurer

    Total calculated
    $0
    Hours/week
    0

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 · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 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)

Part I, Line 1a: Relevant information in regards to selections on 1a.
Schedule J, Part I, Line 1a - In very limited circumstances, SIL will pay for spouse travel to certain meetings. It is policy that these spouses must have a bona fide business purpose for attending the meeting.
Part II, Compensation from Unrelated Organizations
Schedule J, Part II - All compensation shown on 990 Pt VII was paid by Wycliffe Bible Translators, Inc. in Orlando FL except for the following: Kenmogne was paid by Wycliffe Germany, Thomson and Pearce were paid by Wycliffe UK, Sama was paid by Wycliffe Togo, and Buhler was paid by Wycliffe Canada.

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

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.

  • JAARS Inc

    501c3 · Provision of Technical Support · NC

    Directly controlled by Summer Institute of Linguistics Inc

  • SIL LEAD Inc

    501c3 · Language Education and Development · DC

    Directly controlled by Summer Institute of Linguistics Inc

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Language Consultants International Ltd

    Owns a foreign company · CO

    Directly controlled by Summer Institute of Linguistics Inc

  • Translation Services International

    Translation Services · CO

    Directly controlled by Summer Institute of Linguistics Inc

  • Derivation LLC

    Language Related Products · DE · income $19,130 · assets $12,642

    Directly controlled by Summer Institute of Linguistics

Provenance

Return type
form_990
Tax year
2022
Filed
12 August 2024
IRS schema version
2022v5.0
Source object
202422259349303157

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