Skip to content
Nonprofiteer
← SUMMER INSTITUTE OF LINGUISTICS INC

Form 990 for tax year 2024

Filed by SUMMER INSTITUTE OF LINGUISTICS INC.

Totals

Total revenue
$53,997,913
Total expenses
$61,657,727
Contributions and grants received
$42,625,545
Grants paid
$5,055,841
Program service revenue
$9,297,786
Investment income
$610,236
Other revenue
$1,464,346
Total assets, end of year
$103,654,764
Total liabilities, end of year
$17,961,357
Net assets or fund balances, end of year
$85,693,407
Program services expenses (Part IX)
$45,034,175
Management and general expenses
$15,200,566
Fundraising expenses
$1,422,986
Program service expenses (Part III)
$45,034,175

Program services were 73.0% 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.

  • 1c · Fundraising events

    $45,923

  • 1d · Related organizations

    $145,622

  • 1f · All other contributions, gifts and grants

    $42,434,000

  • 1g · Noncash contributions included above

    $269,095

  • 2a · Program service revenue: Other program services

    total $2,957,660 · related or exempt $2,957,660

  • 2b · Program service revenue: Overseas housing income

    total $1,758,870 · related or exempt $1,601,335 · unrelated business $157,535

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

    total $3,112,250 · related or exempt $3,101,613 · unrelated business $10,637

  • 2d · Program service revenue: Tuition

    total $1,469,006 · related or exempt $1,469,006

  • 3 · Investment income

    total $190,133 · excluded $190,133

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

    total $0

  • 5 · Royalties

    total $53,646 · related or exempt $53,646

  • 6a · Gross rents

    real property $2,143,004 · personal property $9,156

  • 6b · Less rental expenses

    real property $1,106,978 · personal property $16,145

  • 6c · Rental income or loss

    real property $1,036,026 · personal property -$6,989

  • 6d · Net rental income or loss

    total $1,029,037 · related or exempt $1,018,387 · unrelated business -$6,989 · excluded $17,639

  • 7a · Gross sales of assets other than inventory

    securities $205,406 · other assets $2,040,462

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

    securities $203,671 · other assets $1,622,094

  • 7c · Gain or loss

    securities $1,735 · other assets $418,368

  • 7d · Net gain or loss

    total $420,103 · related or exempt $420,103

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

    $45,923

  • 8b · Fundraising events: direct expenses

    $8,640

  • 8c · Net income from fundraising events

    total -$8,640 · excluded -$8,640

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $2,057,008

  • 10b · Cost of goods sold

    $1,426,414

  • 10c · Net income from sales of inventory

    total $630,594 · related or exempt $630,594

  • 11a · Other revenue: Gain (loss) on currency exch

    total -$240,291 · related or exempt -$240,291

  • 11e · Other revenue, total

    -$240,291

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,602,207 · program services $1,602,207

  • 2 · Grants to domestic individuals

    total $7,269 · program services $7,269

  • 3 · Grants to foreign organizations and individuals

    total $3,446,365 · program services $3,446,365

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $215,655 · program services $103,349 · management and general $112,306

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $15,300,759 · program services $8,515,216 · management and general $6,042,893 · fundraising $742,650

  • 8 · Pension plan contributions

    total $163,563 · program services $102,011 · management and general $51,108 · fundraising $10,444

  • 9 · Other employee benefits

    total $1,658,216 · program services $948,210 · management and general $650,690 · fundraising $59,316

  • 10 · Payroll taxes

    total $1,057,981 · program services $622,613 · management and general $391,043 · fundraising $44,325

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $78,274 · management and general $78,274

  • 11c · Fees: accounting

    total $203,503 · management and general $203,503

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $305,406 · fundraising $305,406

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $7,496,739 · program services $6,357,632 · management and general $1,139,107

  • 12 · Advertising and promotion

    total $154,013 · program services $54,382 · management and general $93,304 · fundraising $6,327

  • 13 · Office expenses

    total $2,272,556 · program services $1,751,112 · management and general $510,767 · fundraising $10,677

  • 14 · Information technology

    total $2,152,753 · program services $1,265,711 · management and general $870,371 · fundraising $16,671

  • 15 · Royalties

    total $11,836 · program services $11,836

  • 16 · Occupancy

    total $2,854,819 · program services $2,478,765 · management and general $368,226 · fundraising $7,828

  • 17 · Travel

    total $6,818,095 · program services $4,795,123 · management and general $1,901,113 · fundraising $121,859

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $2,349,427 · program services $1,162,070 · management and general $1,127,187 · fundraising $60,170

  • 20 · Interest

    total $13,454 · program services $13,454

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $7,533,403 · program services $7,255,301 · management and general $278,102

  • 23 · Insurance

    total $1,145,521 · program services $322,687 · management and general $821,983 · fundraising $851

  • 24a · Other expenses: Printing and Publications

    total $2,106,621 · program services $2,057,237 · management and general $37,121 · fundraising $12,263

  • 24b · Other expenses: Training

    total $1,245,697 · program services $1,063,747 · management and general $172,381 · fundraising $9,569

  • 24c · Other expenses: Equipment

    total $808,391 · program services $689,092 · management and general $117,999 · fundraising $1,300

  • 24d · Other expenses: Taxes

    total $258,247 · program services $146,317 · management and general $111,225 · fundraising $705

  • 24e · All other expenses

    total $396,957 · program services $262,469 · management and general $121,863 · fundraising $12,625

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,066,902 · end of year $3,847,948

  • 2 · Savings and temporary cash investments

    beginning of year $9,712,300 · end of year $5,383,913

  • 3 · Pledges and grants receivable

    beginning of year $3,840,000 · end of year $7,951,375

  • 4 · Accounts receivable

    beginning of year $3,644,787 · end of year $1,984,040

  • 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 $68,064 · end of year $54,923

  • 8 · Inventories for sale or use

    beginning of year $2,125,080 · end of year $1,086,769

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,688,881 · end of year $1,174,798

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

    $101,248,989

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

    $60,315,329

  • 10c · Land, buildings and equipment, net

    beginning of year $45,560,100 · end of year $40,933,660

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    beginning of year $43,898,429 · end of year $38,032,585

  • 13 · Investments: program-related

    beginning of year $631,829 · end of year $893,309

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $2,809,559 · end of year $2,311,444

  • 17 · Accounts payable and accrued expenses

    beginning of year $26,692,674 · end of year $14,204,495

  • 19 · Deferred revenue

    beginning of year $2,576,982 · end of year $2,966,931

  • 25 · Other liabilities

    beginning of year $829,355 · end of year $789,931

  • 27 · Net assets without donor restrictions

    beginning of year $76,603,761 · end of year $69,461,014

  • 28 · Net assets with donor restrictions

    beginning of year $11,343,159 · end of year $16,232,393

Mission and programs · 2024

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 organization that walks with marginalized language communities to help them use their languages to know God, learn freely, and thrive in community. Continue on Schedule O

  • Language Engagements - SIL works with over 1,500 communities worldwide (impacting more than 950 million people) as they build their capacity for sustainable development with their own languages. Program engagements include language development that involves ongoing planned actions that a language community takes to ensure that its language continues to serve its 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 $17,218,425 · Grants $3,831,157 · Revenue $1,613,096

  • 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 $14,539,612 · Grants $9,754 · Revenue $7,595,137

  • Language Services - SIL has three primary areas of language services: training in language development and multilingual education, and materials development and publications. 1) Training in language development and multilingual education: In addition to working with communities at the local level, SIL is an acknowledged leader in formal academic programs for the components of cross-cultural language-based service. SIL works in partnership with more than 20 institutions around the world to offer classroom and online training in applied linguistics and related subjects. SIL offers technical expertise and training to support the decisions of both local and diaspora communities about how to maintain their cultures and use their languages to address their changing needs. Continue on Schedule O.

    Expenses $13,276,138 · Grants $1,214,930 · Revenue $1,971,991

As filed on the 2024 return.

Listed in Part VII

  • Michel Kenmogne - Outgoing

    Executive Dir.

    Total calculated
    $181,767
    From this org
    $157,865
    From related orgs
    $0
    Other
    $23,902
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,865
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $23,902
    Filer's total
    $181,767

  • Jonathan Hudlow

    Sr Data Scientist

    Total calculated
    $142,005
    From this org
    $111,955
    From related orgs
    $0
    Other
    $30,050
    Hours/week
    40

  • Joshua Nemecek

    Data Scientist

    Total calculated
    $140,821
    From this org
    $120,536
    From related orgs
    $0
    Other
    $20,285
    Hours/week
    40

  • James Green

    IT Project Mgr

    Total calculated
    $139,837
    From this org
    $134,752
    From related orgs
    $0
    Other
    $5,085
    Hours/week
    40

  • Jeffrey Livingston

    Systems Manager

    Total calculated
    $132,615
    From this org
    $132,615
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Christine Liner

    Assoc Exec Dir-Ops

    Total calculated
    $119,231
    From this org
    $115,946
    From related orgs
    $0
    Other
    $3,285
    Hours/week
    40

  • Johnstone Ndunde - Incoming

    Executive Dir.

    Total calculated
    $115,290
    From this org
    $97,723
    From related orgs
    $0
    Other
    $17,567
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $97,723
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $17,567
    Filer's total
    $115,290

  • Mark Robinson - Outgoing

    Director

    Total calculated
    $62,020
    From this org
    $62,020
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $62,020
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $62,020

  • George Shultz

    Secretary

    Total calculated
    $54,310
    From this org
    $27,409
    From related orgs
    $0
    Other
    $26,901
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $27,409
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $26,901
    Filer's total
    $54,310

  • Mike Painter - Incoming

    Treasurer

    Total calculated
    $51,420
    From this org
    $51,415
    From related orgs
    $0
    Other
    $5
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $51,415
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $5
    Filer's total
    $51,420

  • Jeff German - Incoming

    Director

    Total calculated
    $51,301
    From this org
    $35,460
    From related orgs
    $0
    Other
    $15,841
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $35,460
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $15,841
    Filer's total
    $51,301

  • Sunny Hong - Outgoing

    Director

    Total calculated
    $43,685
    From this org
    $43,685
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $43,685
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $43,685

  • Susan Nyaga - Incoming

    Director

    Total calculated
    $41,329
    From this org
    $41,329
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $41,329
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $41,329

  • Donald Buhler - Outgoing

    Treasurer

    Total calculated
    $40,899
    From this org
    $40,899
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $40,899
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $40,899

  • Daniel Agee

    Director

    Total calculated
    $40,628
    From this org
    $40,604
    From related orgs
    $0
    Other
    $24
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $40,604
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $24
    Filer's total
    $40,628

  • Liz Thomson - Outgoing

    Director

    Total calculated
    $25,984
    From this org
    $25,984
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $25,984
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $25,984

  • Karen Floor - Incoming

    Director

    Total calculated
    $16,591
    From this org
    $16,591
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $16,591
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $16,591

  • Angeline Foo - Incoming

    Director

    Total calculated
    $10,309
    From this org
    $10,309
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $10,309
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $10,309

  • Eugene Burnham - Assistant

    Secretary

    Total calculated
    $6,853
    From this org
    $6,841
    From related orgs
    $0
    Other
    $12
    Hours/week
    36

    Schedule J breakdown matched by us

    Base
    $6,841
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $12
    Filer's total
    $6,853

  • Andy Warren-Rothlin

    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

  • Eiji Matsumoto - Incoming

    Director

    Total calculated
    $0
    Hours/week
    1

  • Mauricio Castellon - Incoming

    Director

    Total calculated
    $0
    Hours/week
    1

  • Etienne Piek - Incoming

    Director

    Total calculated
    $0
    Hours/week
    1

  • Feruza Krason - Incoming

    Director

    Total calculated
    $0
    Hours/week
    40

  • Mary Pearce - Outgoing

    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 - Outgoing

    Director

    Total calculated
    $0
    Hours/week
    1

  • Robert Carlos Laver - Outgoing

    Director

    Total calculated
    $0
    Hours/week
    1

  • Michael Welles - Outgoing

    Director

    Total calculated
    $0
    Hours/week
    1

  • Aboubakari Sama - Outgoing

    Director

    Total calculated
    $0
    Hours/week
    1

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
  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 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)

Part I, Line 1a: Relevant information in regards to selections on 1a.
Schedule J, Part I, Line 1a - a) 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; b) Nontaxable benefits paid by unrelated organizations in Schedule J Part II can include a ministerial housing allowance for eligible individuals. (See the note for Schedule J, Part II.)
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: Ndunde, Nyaga, and Robinson were paid by SIL; Kenmogne was paid by Wycliffe Germany; Thomson and Pearce were paid by Wycliffe UK; Foo was paid by Wycliffe Malaysia; Floor was paid by Wycliffe South Africa; and Buhler was paid by Wycliffe Canada.
Part III, Additional Information
Schedule J, Part I, Line 3 - The executive director's salary is initially determined by the compensation committee of the board of directors after securing data documenting compensation levels and benefits for similarly qualified individuals in comparable positions at similar organizations. Recommended changes in the executive director's compensation package must be approved by the full board of directors.

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.

Provenance

Return type
form_990
Tax year
2024
Filed
17 August 2026
IRS schema version
2024v5.2
Source object
202642299349302384

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.