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← SUMMER INSTITUTE OF LINGUISTICS INC

Form 990 for tax year 2023

Filed by SUMMER INSTITUTE OF LINGUISTICS INC.

Totals

Total revenue
$57,681,886
Total expenses
$63,357,549
Contributions and grants received
$44,874,302
Grants paid
$4,591,416
Program service revenue
$9,882,232
Investment income
$1,615,992
Other revenue
$1,309,360
Total assets, end of year
$118,045,931
Total liabilities, end of year
$30,099,011
Net assets or fund balances, end of year
$87,946,920
Program services expenses (Part IX)
$51,156,340
Management and general expenses
$11,212,439
Fundraising expenses
$988,770
Program service expenses (Part III)
$51,156,340

Program services were 80.7% 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

    $551,967

  • 1f · All other contributions, gifts and grants

    $44,322,335

  • 1g · Noncash contributions included above

    $2,029,628

  • 2a · Program service revenue: Other program services

    total $3,003,204 · related or exempt $3,003,204

  • 2b · Program service revenue: Overseas housing income

    total $1,902,558 · related or exempt $1,820,357 · unrelated business $82,201

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

    total $3,438,874 · related or exempt $3,430,546 · unrelated business $8,328

  • 2d · Program service revenue: Tuition

    total $1,537,596 · related or exempt $1,537,596

  • 3 · Investment income

    total $1,560,934 · excluded $1,560,934

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

    total $0

  • 5 · Royalties

    total $121,944 · related or exempt $121,944

  • 6a · Gross rents

    real property $2,259,451

  • 6b · Less rental expenses

    real property $2,125,593

  • 6c · Rental income or loss

    real property $133,858

  • 6d · Net rental income or loss

    total $133,858 · related or exempt $298,144 · unrelated business $4,176 · excluded -$168,462

  • 7a · Gross sales of assets other than inventory

    other assets $1,521,901

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

    other assets $1,466,843

  • 7c · Gain or loss

    other assets $55,058

  • 7d · Net gain or loss

    total $55,058 · related or exempt $55,058

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $2,476,917

  • 10b · Cost of goods sold

    $1,359,348

  • 10c · Net income from sales of inventory

    total $1,117,569 · related or exempt $1,117,569

  • 11a · Other revenue: Gain on currency exchange

    total -$64,011 · related or exempt -$64,011

  • 11e · Other revenue, total

    -$64,011

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,821,919 · program services $1,821,919

  • 2 · Grants to domestic individuals

    total $3,710 · program services $3,710

  • 3 · Grants to foreign organizations and individuals

    total $2,765,787 · program services $2,765,787

  • 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 $12,952,416 · program services $8,842,162 · management and general $3,611,463 · fundraising $498,791

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $2,158,005 · program services $1,376,802 · management and general $744,986 · fundraising $36,217

  • 10 · Payroll taxes

    total $894,744 · program services $530,845 · management and general $334,507 · fundraising $29,392

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $41,682 · management and general $41,682

  • 11c · Fees: accounting

    total $321,449 · management and general $321,449

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $131,667 · fundraising $131,667

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $8,621,892 · program services $8,254,205 · management and general $325,953 · fundraising $41,734

  • 12 · Advertising and promotion

    total $195,592 · program services $104,075 · management and general $75,834 · fundraising $15,683

  • 13 · Office expenses

    total $2,449,253 · program services $1,889,484 · management and general $547,453 · fundraising $12,316

  • 14 · Information technology

    total $2,415,210 · program services $1,714,184 · management and general $678,428 · fundraising $22,598

  • 15 · Royalties

    total $19,307 · program services $19,307

  • 16 · Occupancy

    total $3,120,824 · program services $2,306,874 · management and general $813,950

  • 17 · Travel

    total $7,295,755 · program services $5,030,485 · management and general $2,157,412 · fundraising $107,858

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $1,734,002 · program services $1,272,219 · management and general $459,359 · fundraising $2,424

  • 20 · Interest

    total $26,063 · program services $22,610 · management and general $3,453

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $9,286,063 · program services $8,992,776 · management and general $293,287

  • 23 · Insurance

    total $957,292 · program services $502,116 · management and general $455,176

  • 24a · Other expenses: Training

    total $2,243,471 · program services $2,019,797 · management and general $187,353 · fundraising $36,321

  • 24b · Other expenses: Printing & Publications

    total $1,682,058 · program services $1,677,139 · fundraising $4,919

  • 24c · Other expenses: Equipment

    total $1,476,174 · program services $1,329,715 · management and general $135,102 · fundraising $11,357

  • 24d · Other expenses: Fuel

    total $658,928 · program services $642,138 · management and general $16,790

  • 24e · All other expenses

    total $84,286 · program services $37,991 · management and general $8,802 · fundraising $37,493

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $22,675,089 · end of year $13,779,202

  • 2 · Savings and temporary cash investments

    end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $3,716,000 · end of year $3,840,000

  • 4 · Accounts receivable

    beginning of year $3,139,829 · end of year $3,644,787

  • 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 $90,000 · end of year $449,893

  • 8 · Inventories for sale or use

    beginning of year $1,830,820 · end of year $2,125,080

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,158,747 · end of year $1,688,881

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

    $101,408,066

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

    $55,847,966

  • 10c · Land, buildings and equipment, net

    beginning of year $46,685,867 · end of year $45,560,100

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    beginning of year $44,949,698 · end of year $44,148,429

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $2,388,203 · end of year $2,809,559

  • 17 · Accounts payable and accrued expenses

    beginning of year $35,600,745 · end of year $26,692,674

  • 19 · Deferred revenue

    beginning of year $3,597,429 · end of year $2,576,982

  • 25 · Other liabilities

    beginning of year $883,210 · end of year $829,355

  • 27 · Net assets without donor restrictions

    beginning of year $76,227,013 · end of year $76,603,761

  • 28 · Net assets with donor restrictions

    beginning of year $10,325,856 · end of year $11,343,159

Mission and programs · 2023

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 1,500 communities worldwide impacting more than 950 million people 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 $27,244,754 · Grants $4,260,414 · Revenue $2,233,944

  • 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 $15,679,247 · Grants $61,301 · Revenue $5,807,062

  • Training in Language Development and Multilingual Education - 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 in new ways to address their changing needs. To do this, SIL advocates and builds capacity for mother tongue-based multilingual education programs that help students learn effectively through both their home languages and other languages. 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.

    Expenses $4,589,650 · Grants $188,306 · Revenue $1,174,058

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

Listed in Part VII

  • Michel Kenmogne

    Executive Dir.

    Total calculated
    $164,536
    From this org
    $157,095
    From related orgs
    $0
    Other
    $7,441
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,095
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $7,441
    Filer's total
    $164,536

  • Mary Pudaite

    Gen Strategist

    Total calculated
    $148,648
    From this org
    $119,098
    From related orgs
    $0
    Other
    $29,550
    Hours/week
    40

  • Jonathan Hirst

    Chief Innov Ofcr

    Total calculated
    $145,126
    From this org
    $115,905
    From related orgs
    $0
    Other
    $29,221
    Hours/week
    40

  • James Green

    IT Project Mgr

    Total calculated
    $137,854
    From this org
    $137,854
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Joshua Nemecek

    Data Scientist

    Total calculated
    $132,149
    From this org
    $107,727
    From related orgs
    $0
    Other
    $24,422
    Hours/week
    40

  • Jeffrey Livingston

    Systems Manager

    Total calculated
    $125,000
    From this org
    $125,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Mark Robinson

    Director

    Total calculated
    $70,956
    From this org
    $70,956
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $70,956
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $70,956

  • George Shultz

    Secretary

    Total calculated
    $57,273
    From this org
    $30,333
    From related orgs
    $0
    Other
    $26,940
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $30,333
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $26,940
    Filer's total
    $57,273

  • Daniel Agee

    Director

    Total calculated
    $48,943
    From this org
    $38,833
    From related orgs
    $0
    Other
    $10,110
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $38,833
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $10,110
    Filer's total
    $48,943

  • Don Buhler - CFO

    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

  • Sunny Hong

    Director

    Total calculated
    $40,592
    From this org
    $34,902
    From related orgs
    $0
    Other
    $5,690
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $34,902
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $5,690
    Filer's total
    $40,592

  • Liz Thomson

    Director

    Total calculated
    $30,696
    From this org
    $30,696
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $30,696
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $30,696

  • Eugene Burnham - Assistant

    Secretary

    Total calculated
    $7,551
    From this org
    $7,551
    From related orgs
    $0
    Other
    $0
    Hours/week
    36

    Schedule J breakdown matched by us

    Base
    $7,551
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $7,551

  • 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

  • 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

  • Robert Carlos Laver

    Director

    Total calculated
    $0
    Hours/week
    1

  • Michael Welles

    Director

    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

  • Curt Henderson - Assistant

    Treasurer

    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 · 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) An amount for housing allowance is included in the board secretary's compensation by the primary unrelated organization listed in the comment for 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: 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 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.

  • 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

    Directly controlled by Summer Institute of Linguistics

Provenance

Return type
form_990
Tax year
2023
Filed
13 August 2025
IRS schema version
2023v6.0
Source object
202502259349302435

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