2024-08-12T20:12:24-07:00 2023-09-30 990 2022-10-01 751840827 Summer Institute of Linguistics Inc dba SIL International SUMM 9727087440 7500 W Camp Wisdom Rd Dallas TX 75236 Donald P Buhler CFO 2024-08-12 true 2022 2024-08-08 14:25:15Z Michel Kenmogne 7500 W Camp Wisdom Rd Dallas TX 752365629 52711499 false X www.SIL.org X 1982 TX 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 15 9 144 2690 136653 1174 39978470 36158507 8966133 9274706 976625 1901506 1625514 1630672 51546742 48965391 3794626 4426188 0 12480266 14058003 66000 66699 526550 28655253 34352195 44996145 52903085 6550597 -3937694 121232633 126634253 35372093 40081384 85860540 86552869 X 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 false false 24354621 3887493 2314879 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. 11094449 45197 8019948 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. 3348920 369423 921852 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. 3189184 124075 731981 41987174 true true false false false false false false false true true true false false true false false true false true true true true true false false false true true true false false false false false false true false true false false false true true false false false true 97 0 true 144 true true true true OC false false false false false 0 false false false false false false false X 15 9 false false false false true true true true true false true true true true true true true true true false false AK AL AR CA CO CT DC FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV X X Mike Painter 9727087440 7500 W Camp Wisdom Rd Dallas TX 752365629 X Michel Kenmogne Executive Dir. 40.00 0.00 X 147955 0 7324 James Green IT Project Manager 40.00 0.00 131168 0 0 Jonathan Hirst Chf Innov. Offcr 40.00 0.00 106892 0 0 Donald Dillard Software Test Mgr 40.00 0.00 103713 0 0 Mark Robinson Director 40.00 0.00 X 74326 0 17123 George Shultz Secretary 40.00 0.00 X 58420 0 0 Eleanor Berry-Asst Treasurer COO 40.00 0.00 X 47385 0 5841 Daniel Agee Director 40.00 0.00 X 40845 0 9366 Sunny Hong Director 40.00 0.00 X 29941 0 8967 Donald P Buhler - CFO Treasurer 40.00 0.00 X 36921 0 0 Liz Thomson Vice Chair Director 40.00 0.00 X 24975 0 0 Eugene C Burnham - Assistant Secretary 36.00 0.00 X 8072 0 0 Mary Pearce Director 40.00 0.00 X 0 0 0 Saju George John Director 1.00 0.00 X 0 0 0 Roberto Carlos Laver Director 1.00 0.00 X 0 0 0 Andy Warren-Rothlin Director 1.00 0.00 X 0 0 0 Michael Welles Director 1.00 0.00 X 0 0 0 Jessica Sinclair Director 1.00 0.00 X 0 0 0 Wei-Leong Goh Director 1.00 0.00 X 0 0 0 Jane Jelgerhuis Director 1.00 0.00 X 0 0 0 Peter Munguti Director 1.00 0.00 X 0 0 0 Hans Combrink Chairman 1.00 0.00 X 0 0 0 Aboubakari Sama Director 40.00 0.00 X 0 0 0 John Krehely outgoing-Asst Treasurer 1.00 0.00 X 0 0 0 Curt Henderson incoming-Asst Treasurer 0.00 0.00 X 0 0 0 810613 48621 4 false true true 0 429910 35728597 138164 36158507 Other Program Services 900099 2849417 2849417 Overseas housing income 900099 1897611 1834129 63482 Svcs to remote staff 900099 3515068 3474078 40990 Tuition 611600 1012610 1012610 9274706 1347726 1347726 0 86076 86076 2112007 1734212 377795 377795 96454 32181 249160 964988 411208 553780 553780 553780 0 0 2713955 1600688 1113267 1113267 Gain on currency exchange 900099 53534 53534 53534 48965391 11073345 136653 1596886 X 2368897 2368897 14462 14462 2042829 2042829 0 0 0 11520265 8370775 2814699 334791 0 1805582 1118454 666649 20479 732156 423112 289185 19859 0 137087 137087 268931 268931 0 66699 66699 0 8111865 7290636 797637 23592 185986 106035 75329 4622 2483413 1908552 568683 6178 1754243 1247618 496994 9631 16402 16402 2937923 2133340 804583 6349863 4346511 1978096 25256 0 1261160 835425 425012 723 65841 65758 83 0 4183717 3970974 212743 958648 529497 429151 Training 1824902 1650878 164943 9081 Printing and Publications 1402681 1399435 3246 Equipment 1281063 1152015 129048 Fuel 659562 648461 11101 468908 347108 119407 2393 52903085 41987174 10389361 526550 20983151 22675089 0 4168103 3716000 2756761 3139829 0 0 132000 90000 1759527 1830820 927350 1158747 99308183 52622316 44080264 46685867 0 44219758 44949698 0 0 2205719 2388203 121232633 126634253 31981130 35600745 3021182 3597429 369781 883210 35372093 40081384 X 74568960 76227013 11291580 10325856 85860540 86552869 121232633 126634253 X -3937694 1558696 92395636 -89324309 X false true X true false X 25918427 26788491 31201534 39978470 36158507 160045429 13147001 11013737 10441858 11547566 11988660 58138822 0 0 0 39065428 37802228 41643392 51526036 48147167 218184251 0 0 218184251 643712 731807 821313 960786 1433801 4591419 0 643712 731807 821313 960786 1433801 4591419 0 -52507 131883 23464 -81706 53534 74668 39656633 38665918 42488169 52405116 49634502 222850338 0.97910 0.97580 0.02060 0.02480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 494598 70 9307 8985 494990 494722 120 9034 9279 494597 490458 120 8409 4265 494722 487881 480 8293 6196 490458 487849 120 8317 8405 487881 0.12540 0.79560 0.07900 false false false 3929400 3929400 55595637 32410034 23185603 268771 174139 94632 27449281 20038143 7411138 12065094 12065094 46685867 44949698 Asset Retirement Obligation 377206 Lease Liabilities 506003 Rounding 1 883210 Part V, Line 4: Intended uses of the endowment fund. Endowment funds are to be used for funding linguistic research at the doctoral level and supporting logistical services. true Central America & Caribbean 0 7 Program Services Language Development 69920 Central America & Caribbean 0 0 Program Services Publication & Printing 0 East Asia and the Pacific 18 1219 Program Services Logistics 5399713 East Asia and the Pacific 0 0 Program Services Language Development 5256466 East Asia and the Pacific 0 0 Program Services Publication & Printing 304943 East Asia and the Pacific 0 0 Program Services Language Related Training 653808 East Asia and the Pacific 0 0 General and Administrative Management and General 2528095 Middle East and North Africa 1 13 Program Services Language Development 1068083 Middle East and North Africa 0 0 Program Services Publication & Printing 8881 Middle East and North Africa 0 0 General and Administrative Management and General 83393 North America 2 211 Program Services Logistics 401526 North America 0 0 Program 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Dev 10762 check & cash 61 Schlarships Sub-Saharan Africa 1 10005 Bank Transfer false false true false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US Project grants are only made to organizations where SIL International has an ongoing partnership and track record of financial accountability. Recipients report quarterly, including a financial comparison of actual expenditures to budget and a narrative report showing accomplishments based on the goals outlined in the project. On larger projects, results are verified periodically through visits. Part I, Line 3f - Method of Accounting SIL uses an accrual basis GAAP accounting in its activities outside the United States. X X X X X true Dickerson Bakker & Assoc PO Box 98685 Raleigh NC 27624 Consulting false 517000 66699 450301 517000 66699 450301 AK AL AR CA CO CT DC FL HI IL KS KY LA MA MD ME MI MN MO MS NC NH NJ ND NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV true Alfalit International Inc 3026 NW 79 Avenue Miami FL 33122 591595459 6000 0 Language Develop. & Trans. Programs Amazon Mission Foundation 7795 E River Forest Place Tucson AZ 85715 270018176 41820 0 Language Develop. & Trans. Programs Equip International 126 Rockhouse Road Marion NC 28752 222452414 20227 0 Language Develop. & Trans. Programs Global Service Associates PO Box 20425 Boulder CO 80308 954244940 27725 0 Language Develop. & Trans. Programs Hawaii Pidgin Bible Ministry 95-205 Hulumoa Place Mililani HI 96789 853800949 208742 0 Language Develop. & Trans. Programs JAARS Inc PO BOX 248 Waxhaw NC 28173 560818833 1074423 0 Operations Sowing Seeds of Joy 7500 W Camp Wisdom Rd Dallas TX 75236 640953548 13200 0 Language Develop. & Trans. Programs The Wycliffe Seed Company Inc 220 Westway Pl Ste 100 Arlington TX 76018 330838929 22248 0 Language Develop. & Trans. Programs Wycliffe Bible Translators PO Box 628200 Orlando FL 32862 951831097 896959 0 Language Develop. & Trans. Programs 9 0 Linguistic Training 6 59209 Additional Supplemental Information Schedule I, Part I, Line 2 - Scholarships for linguistic training in the US are traditional university level scholarships which include an independent application and grant process. These are for study in degree programs where SIL partners with local universities. Grantmaker's Description of How Grants are Used SIL maintains a close working relationship with the partner organizations who receive grants from SIL. Additionally, SIL receives periodic financial reports. X true true X false false false false false false false false false Aboubakari Sama Director Daniel Agee Director 40845 9366 50211 Donald P Buhler - CFO Treasurer 36921 36921 Eleanor Berry-Asst Treasurer COO 35385 12000 5841 53226 Eugene C Burnham - Assistant Secretary 8072 8072 George Shultz Secretary 31480 26940 58420 Liz Thomson Vice Chair Director 24975 24975 Mark Robinson Director 74326 17123 91449 Mary Pearce Director Michel Kenmogne Executive Dir. 133024 14931 7324 155279 Sunny Hong Director 29941 8967 38908 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. Jackie Buhler 36921 See Supplemental Info false Schedule L, Part V Supplemental Information Schedule L, Part IV - The amount in column c is compensation for services rendered to SIL International, but paid by an unrelated organization. Even though the instructions to Sch L do not specifically address payments by unrelated organizations for compensation to interested persons, we believe the disclosure is consistent with the intent of other sections of this form related to disclosing compensation from unrelated organizations, and that presentation of this amount presents an accurate picture of the financial relationship of the Directors and Officers of SIL International. 902 FMV 1 59292 FMV 2 13000 FMV Solar Equipment 3 65000 FMV false true false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: 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. Form 990, Part VI, Section A, Line 6 SIL International is a non-profit organization that has members. The majority of members are the same individuals whose salaries are recorded as donated labor, described in the Sch O comment for Part 1, Line 6. The rights of active members are a voting on referendums and bylaw amendments, b representation at a delegate conference which may examine and shape policy positions for the corporation, and c voice and vote in certain local strategy and operational matters which are not addressed by central policies. These individuals do not have rights to any distribution of assets upon dissolution of the organization. Form 990, Part VI, Section A, Line 7a The entire Board independent and non-independent Directors is elected by the membership. See the Part VI, Line 6 comment. Form 990, Part VI, Section A, Line 7b Board actions do not require approval of any other party. However, Bylaw Amendments must be approved by the membership. Also, a certain percentage of the membership (there are several ways to qualify for this percentage), or a majority of the Board, may determine that an issue needs to be taken to the membership as a referendum. These could address, reverse or modify a Board action. Form 990, Part VI, Section B, Line 11b Before filing, Form 990 is reviewed by the Board Treasurer, who then sends it to the Audit Committee and Board members for review and comment. Form 990, Part VI, Section B, Line 12c Once a year the officers, directors and key employees of SIL International complete a questionnaire disclosing any conflicts of interest they have. The Treasurer of the Board reviews these questionnaires and follows up on possible conflicts with the Board Finance Committee as needed. Form 990, Part VI, Section B, Line 15a The SIL Board of Directors has a compensation committee that does research which includes what other non-profits pay for a similar position as well as final approval by the board. Form 990, Part VI, Section C, Line 19 Audited Financial Statements and IRS Form 990 are available on the SIL International website. Governing documents and conflict of interest policy are available on request. Form 990, Part XI, Line 9 Use of donated labor & facilities = -$89324309 Part 1, Line 1 - Organization's Mission Continued: SIL's work is fueled by a desire to see people flourishing in community using the languages they value most. Part I, Line 5 - Non-US Staff Working Overseas SIL International has 144 employees in the United States. However, there are approximately 975 employees outside the United States. All salaries and wages are reflected on Part IX line 7. Part I, Line 6 - Labor Donated by Other Organizations A high percentage of the work of SIL International is done by individuals whose time is donated by organizations which are members of the Wycliffe Global Alliance. Those individuals are included on this line, and the value of their labor is reflected in Part XI, Line 6. Part III, Line 1 - Organization's Mission Continued: This includes linguistic research, orthography development, training in translation principles, literacy methods and mother tongue-based multilingual education, consultant help, and development of relevant tools and materials. Part III, Line 4a - Language Development and Translation Programs Continued: Additionally, SIL's Language and Culture Archives hosts more than 84,000 catalogued entries of language materials representing over 4,000 languages. These materials include dictionaries, primers, academic papers and traditional stories. Language communities benefit by access to important information preserved for present and future generations. Part IX, Line 11e - Fundraising Costs SIL has contribution income, but shows very little fundraising expense. The reason is that the contribution income on Part VIII, Line 1f is mostly from member organizations of Wycliffe Global Alliance. It is granted through a project proposal process. These proposals are prepared by managers in the normal course of their duties as program managers and does not represent a significant amount of time for them. However, a small amount in certain line items on Part IX has been allocated to fundraising expense. Part IX, Line 5 - Officer & Director Compensation All officers and directors are paid by unrelated organizations. When SIL International contributes towards that compensation, the cost appears in grants to domestic organizations Line 1 or grants to foreign organizations Line 3. Part IX, Line 7 - Salaries & Wages for Non-US Staff Not all expense reported on this line is reportable on Form 941. A high percentage is for non US citizens employed and performing services outside the United States. In addition, the work of volunteers listed on Part 1, Line 6 is valued as labor donated to SIL International and thus not reportable for 990 purposes. The value of that donated labor is reflected in Part XI, Line 9. Part V, Line 4b - Non-US Financial Accounts Financial accounts in foreign countries: Australia, Bangladesh, Benin, Brazil, Burkina Faso, Chad, Cameroon, Central African Republic, Democratic Republic of Congo, England, Ethiopia, Finland, Germany, Guatemala, Hong Kong, Cote D'Ivoire Ivory Coast, Kenya, Malaysia, Mali, Mexico, Mozambique, Niger, Nigeria, Nepal, Peru, Papua New Guinea, Philippines, Senegal, Solomon Islands, South Africa, South Sudan, Spain, Tanzania, Thailand, Togo, Uganda, United Arab Emirates, North Ireland, Scotland, and Wales, Vanuatu, and 9 other countries not named to protect staff. Language Consultants International Ltd 7500 W Camp Wisdom Rd Dallas TX 75236 462779204 Owns a foreign company CO Summer Institute of Linguistics Inc Translation Services International 7500 W Camp Wisdom Rd Dallas TX 75236 465097396 Translation Services CO Summer Institute of Linguistics Inc Derivation LLC 7500 W Camp Wisdom Rd Dallas TX 75236 871925287 Language Related Products DE 19130 12642 Summer Institute of Linguistics JAARS Inc PO Box 248 Waxhaw NC 281730248 560818833 Provision of Technical Support NC 501c3 12a Summer Institute of Linguistics Inc false SIL LEAD Inc 2101 L Street NW Suite 300 Washington DC 20037 452532091 Language Education and Development DC 501c3 170b1Avi Summer Institute of Linguistics Inc false false true true false false false false false false false true true true false false false false false false JAARS Inc b 1070676 Cash amount JAARS Inc c 313860 Cash amount JAARS Inc k 239230 Cash amount JAARS Inc m 180199 Cash amount SIL LEAD Inc l 87687 Cash amount SIL LEAD Inc m 48617 Cash amount