TY 2010 Form 990

- TIN:

Form990

Department of the Treasury
Internal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

The organization may have to use a copy of this return to satisfy state reporting requirements.

OMB No. 1545-0047

2010

Open to Public Inspection

A For the calendar year, or tax year beginning 10-01-2010 and ending 09-30-2011

BCheck if applicable: Address change Name change Initial return Terminated Amended return Application pending

CName of organization
SUMMER INSTITUTE OF LINGUISTICS INC

Doing Business As
SIL International

Number and street (or P.O. box if mail is not delivered to street address)
7500 W CAMP WISDOM ROAD

Room/suite

City or town, state or country, and ZIP + 4
DALLAS, TX752365639

D Employer identification number

75-1840827

E Telephone number

G Gross receipts $ 59,204,685

F Name and address of principal officer:
Fredrick A Boswell
7500 W Camp Wisdom Road
Dallas,TX752365639

Tax-exempt status: 501(c)(3) 501(c) ( ) LeftBullet

(insert no.) 4947(a)(1) or 527

Website:

WWW.SIL.ORG

H(a)

Is this a group return for
affiliates? Yes No

H(b)

Are all affiliates included?

Yes No

If "No," attach a list. (see instructions)

H(c)

Group exemption number MediumBullet

K Form of organization: Corporation Trust Association Other MediumBullet

L Year of formation: 1982

M State of legal domicile: TX

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: SIL International is a faith-based organization committed to serving language communities worldwide as they build capacity for sustainable language development. SIL does this primarily through research, translation, training and materials development.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ....	3	12
4	Number of independent voting members of the governing body (Part VI, line 1b) ....	4	5
5	Total number of individuals employed in calendar year 2010 (Part V, line 2a) ...	5	127
6	Total number of volunteers (estimate if necessary) ....	6	3,954
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ..	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 ..	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	34,775,331	38,167,737
9	Program service revenue (Part VIII, line 2g) .........	10,459,797	10,234,237
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	4,554,167	5,115,090
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,415,681	1,501,622
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	51,204,976	55,018,686
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	4,574,180	5,216,257
14	Benefits paid to or for members (Part IX, column (A), line 4) ....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	9,582,321	10,565,078
16a	Professional fundraising fees (Part IX, column (A), line 11e)....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 117,677
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f)....	34,303,304	35,602,615
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	48,459,805	51,383,950
19	Revenue less expenses. Subtract line 18 from line 12......	2,745,171	3,634,736
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16)............	152,554,798	154,079,088
21	Total liabilities (Part X, line 26)............	82,743,688	82,306,278
22	Net assets or fund balances. Subtract line 21 from line 20 .....	69,811,110	71,772,810

Part II

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

	Signature of officer	Date

	Type or print name and title.

Paid Preparer's Use Only	Preparer's signature	Date	Check if self- employed	Preparer’s taxpayer identification number (see instructions)
	Firm’s name (or yours if self-employed), address, and ZIP + 4			EIN
				Phone no.

May the IRS discuss this return with the preparer shown above? (see instructions) ......... Yes No

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y

Form 990 (2010)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response to any question in this Part III . . . . . . . . . .

Briefly describe the organization’s mission: SIL serves language communities worldwide, building their capacity for sustainable language development, by means of research, translation, training, and materials development.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .................... Yes No

If “Yes,” describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program services? .......................... Yes No

If “Yes,” describe these changes on Schedule O.

Describe the exempt purpose achievements for each of the organization’s three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


4a	(Code: ) (Expenses $ 26,239,050 including grants of $ 3,664,955 ) (Revenue $ 2,017,210 )
	Language Development and Translation Programs-- SIL works with 2,000 ethnolinguistic minority communities around the world as they build their capacity for the sustainable development of their own languages. Language development is the series of 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 related to language development includes training and consulting for activities such as linguistic analysis, orthography and writing systems development, literature development (including translation) and multilingual education and literacy.

4b	(Code: ) (Expenses $ 15,568,837 including grants of $ 378,452 ) (Revenue $ 10,187,709 )
	Logistics -- SIL serves minority language communities who may reside in very remote locations. It is often necessary for SIL to provide services to its staff that are not available in the local economy, such as housing, transportation, and food.

4c	(Code: ) (Expenses $ 4,195,625 including grants of $ 1,121,217 ) (Revenue $ 433,922 )
	Training in Language Development and Multilingual Education-- SIL offers technical expertise and training to support local communities, decisions about how to maintain their cultures and use their languages in new ways to address their changing needs. To do this, SIL assists with multilingual education programs to help students learn effectively through both their mother tongues 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 development work. SIL works in partnership with more than 25 institutions around the world to offer classroom and online training in applied linguistics.

	(Code: ) (Expenses $ 2,285,212 including grants of $ 51,633 ) (Revenue $ 473,516 )
	Materials Development and Publications -- SIL works in partnership with minority language communities to develop new written and oral materials in their mother tongue. The kind of materials is determined by the community, and might include print, audio or video items. Content covers a variety of subjects 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 literature from other languages on subjects such as nutrition, farming, health (including HIV/AIDS) and Scripture texts. SIL also works with communities to foster the effective use of these materials.

4d	Other program services. (Describe in Schedule O.)
	(Expenses $ 2,285,212 including grants of $ 51,633 ) (Revenue $ 473,516 )
4e	Total program service expenses$ 48,288,724

Form 990 (2010)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule A Click to see attachment

.....................

Yes

Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment

........

Yes

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........

Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part II.........................

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part III........................

Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete
Schedule D, Part I.......................

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part II...

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III ....................

Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IV...................

Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi-endowments? If “Yes,” complete Schedule D, Part V Click to see attachment

Yes

If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:

Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI. Click to see attachment

11a

Yes

Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.

11b

Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.

11c

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX. Click to see attachment

11d

Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X. Click to see attachment

11e

Yes

Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X. Click to see attachment

11f

Yes

12a

Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment

12a

Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment

12b

Yes

Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E

14a

Did the organization maintain an office, employees, or agents outside of the United States?....

14a

Yes

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If “Yes,” complete Schedule F, Part I......... Click to see attachment

14b

Yes

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II.. Click to see attachment

Yes

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III..

Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II..........

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................

Form 990 (2010)

Page 4

Part IV

Checklist of Required Schedules (continued)

20a

Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....

20a

Did the organization attach its audited financial statement to this return? Note: All Form 990 filers that operate one or more hospitals must attach audited financial statements. .....

20b

Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment

Yes

Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III..... Click to see attachment

Yes

Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................ Click to see attachment

Yes

24a

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................

24c

Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I......

25a

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................

25b

Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II........................... Click to see attachment

Yes

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If “Yes,” complete Schedule L, Part III...............

Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .........................

28a

A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV................... Click to see attachment

28b

Yes

An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV..

28c

Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M Click to see attachment

Yes

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............

Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........

Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1..................... Click to see attachment

Yes

Is any related organization a controlled entity within the meaning of section 512(b)(13)? .....

Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2... YesNo

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2...........

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI

Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Form 990 (2010)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance

Check if Schedule O contains a response to any question in this Part V . . . . . . . . . .

Yes

Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......

Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................

127

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?.............................

If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................

Yes

If "Yes," enter the name of the foreign country: MediumBullet

AE , AS , BG , BN , BP , BR , CD , CG , CH , CM , CT , ET , FI , GM , GT , HK , ID , IN , IV , KE , ML , MX , MY , MZ , NG , NH , NI , NP , PE , PK , PP , RP , RS , SG , SP , SU , TH , TO , TZ , UG , UK , UV
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........

If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................

Organizations that may receive deductible contributions under section 170(c).

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................

If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................

If “Yes,” indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............

Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................

Sponsoring organizations maintaining donor advised funds.

Did the organization make any taxable distributions under section 4966?.........

Did the organization make a distribution to a donor, donor advisor, or related person?......

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ........

11b

12a

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

12a

If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state?
Note. All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.

13a

Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.

13b

Enter the aggregate amount of reserves on hand.

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..

14b

Form 990 (2010)

Page 6

Part VI

Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response to any question in this Part VI . . . . . . . . . .

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year ..............

Enter the number of voting members included in line 1a, above, who are independent .................

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? ..

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Does the organization have members or stockholders? ................

Yes

Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? .........................

Yes

Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ..

Yes

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .........................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....

Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)

Yes

10a

Does the organization have local chapters, branches, or affiliates? ............

10a

Yes

If “Yes,” does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? ....

10b

Yes

11a

Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?

11a

Yes

Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....

12a

Does the organization have a written conflict of interest policy? If “No,” go to line 13.......

12a

Yes

Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ...........................

12b

Yes

Does the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this is done ....................

12c

Yes

Does the organization have a written whistleblower policy? ...............

Yes

Does the organization have a written document retention and destruction policy? .........

Yes

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization’s CEO, Executive Director, or top management official ...........

15a

Other officers or key employees of the organization ................

15b

If "Yes" to line a or b, describe the process in Schedule O. (See instructions.)

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................

16a

If “Yes,” has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization’s exempt status with respect to such arrangements? ............

16b

Section C. Disclosure

List the States with which a copy of this Form 990 is required to be filed MediumBullet

CA , CT , IL , MI , NY , OH , PA , VA , WI

Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply.

Own website Another's website Upon request

Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.

State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet

Sunsee Pearson
7500 W CAMP WISDOM ROAD
DALLAS,TX752365639
(972) 708-7599

Form 990 (2010)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response to any question in this Part VII . . . . . . . . . .

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See instructions for definition of "key employee."

List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.

Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.

(A) Name and Title	(B) Average hours per week (describe hours for related organizations in Schedule O)	(C) Position (check all that apply)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) John R Watters President	40	X	X	29,813	0	15,563
(2) Barbara L Trudell Vice President	1	X	X	0	0	0
(3) David Bosma Director	1	X		24,954	0	0
(4) Andrew Clark Director	1	X		53,019	0	0
(5) Hans Combrink Director	1	X		67,480	0	0
(6) Kohima Daring Director	1	X		0	0	0
(7) Rick Floyd Director	1	X		30,736	0	39,762
(8) Marco A Herrera Director	1	X		0	0	0
(9) Michael Kenmogne Director	1	X		0	0	0
(10) Bonnie Nystrom Director	1	X		3,832	0	12
(11) Georgina Quaisie Director	1	X		0	0	0
(12) Chaiyun Ukosakul Director	1	X		0	0	0
(13) Eugene C Burnham Secretary	40		X	11,616	0	2,532
(14) David T Cram Treasurer	20		X	21,848	0	37,596
(15) Fredrick A Boswell Executive Director	40		X	50,401	0	23,920
(16) Eleanor Berry Chief Financial Officer	36		X	27,177	0	6,508
(17) Robin Green General Counsel	0		X	0	0	0

Form 990 (2010)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and Title	(B) Average hours per week (describe hours for related organizations in Schedule O)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(18) Beat Kunz Director of Language Development	40	X	118,548	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	439,424	0	125,893

Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organization MediumBullet

Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....

Yes

Section B. Independent Contractors

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization.

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization 0

Form 990 (2010)

Page 9

Part VIII

Statement of Revenue

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512, 513, or 514
1a	Federated campaigns..1a		5,607
b	Membership dues....1b		0
c	Fundraising events....1c		0
d	Related organizations...1d		3,153,624
e	Government grants (contributions)1e		0

f	All other contributions, gifts, grants, and similar amounts not included above1f		35,008,506
g	Noncash contributions included in lines 1a-1f:$ 3,531,376
h	Total. Add lines 1a-1f.......			38,167,737
			Business Code
2a	Provision of services to remote staff		900,099	4,916,737	4,916,737	0	0
b	Overseas housing income		900,099	2,575,599	2,575,599	0	0
c	Other program services		900,099	1,617,962	1,617,962	0	0
d	Tuition		611,600	1,123,939	1,123,939	0	0
e
f	All other program service revenue .			0	0	0	0
g	Total. Add lines 2a–2f........			10,234,237
3	Investment income (including dividends, interest
	and other similar amounts).....			4,137,566	0	0	4,137,566
4	Income from investment of tax-exempt bond proceeds..			0	0	0	0
5	Royalties............			51,220	0	0	51,220
		(i) Real	(ii) Personal
6a	Gross Rents	709,102	0
b	Less: rental expenses	480,262	0
c	Rental income or (loss)	228,840	0
d	Net rental income or (loss).......			228,840	0	0	228,840
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	0	1,683,456
b	Less: cost or other basis and sales expenses	0	705,932
c	Gain or (loss)	0	977,524
d	Net gain or (loss)..........			977,524	977,524	0	0
8a	Gross income from fundraising events (not including $ 0 of contributions reported on line 1c). See Part IV, line 18 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a		4,191,300
b	Less: cost of goods sold ..b		2,999,805
c	Net income or (loss) from sales of inventory..			1,191,495	1,191,495	0	0
Miscellaneous Revenue			Business Code
11a	Exchange Gain/Loss		900,099	30,067	0	0	30,067
b
c
d	All other revenue ....			0	0	0	0
e	Total. Add lines 11a–11d ......			30,067
12	Total revenue. See Instructions....			55,018,686	12,403,256	0	4,447,693

Form 990 (2010)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21	976,764	976,764
2	Grants and other assistance to individuals in the U.S. See Part IV, line 22	37,361	37,361
3	Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16	4,202,132	4,202,132
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	9,009,435	8,243,781	747,381	18,273
8	Pension plan contributions (include section 401(k) and section 403(b) employer contributions) ....
9	Other employee benefits .......	1,351,242	1,275,013	74,704	1,525
10	Payroll taxes ...........	204,401	153,656	49,730	1,015
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	75,813	59,281	16,532
c	Accounting ...........	129,333	73,614	55,719
d	Lobbying ...........
e	Professional fundraising. See Part IV, line 17..
f	Investment management fees ......	91,040	91,040
g	Other ..........	4,562,689	3,997,323	529,283	36,083
12	Advertising and promotion ....	270,198	265,305	4,893
13	Office expenses .......	3,011,368	2,955,819	49,990	5,559
14	Information technology ......	1,232,953	1,040,434	190,339	2,180
15	Royalties ..	6,065	6,065
16	Occupancy ...........	3,644,602	3,339,803	303,799	1,000
17	Travel ............	8,577,375	8,041,542	489,944	45,889
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	473,063	393,546	79,517
20	Interest ...........	23,209	22,850	359
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....	3,276,758	3,276,758
23	Insurance ..............	770,763	450,329	320,434
24	Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a	Eqpt Rental & Maintenance	1,846,673	1,836,075	7,183	3,415
b	Printing & Publications	1,644,694	1,630,978	12,733	983
c	Training	2,000,514	1,963,829	36,408	277
d	Investment Earnings Payout	2,572,658	2,572,658	0	0
e
f	All other expenses	1,392,847	1,382,768	8,601	1,478
25	Total functional expenses. Add lines 1 through 24f	51,383,950	48,288,724	2,977,549	117,677
26	Joint costs. Check here if following SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation

Form 990 (2010)

Page 11


				(A) Beginning of year		(B) End of year
1	Cashnon-interest-bearing ..........			3,522,511	1	4,831,087
2	Savings and temporary cash investments .......				2
3	Pledges and grants receivable, net .........				3
4	Accounts receivable, net .........			2,850,164	4	3,265,359
5	Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
	Schedule L ..........				5
6	Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
	Schedule L ..........				6
7	Notes and loans receivable, net .............			1,198,473	7	1,168,597
8	Inventories for sale or use ..............			1,308,502	8	1,257,456
9	Prepaid expenses and deferred charges ............			1,158,817	9	1,225,273
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	70,536,521
b	Less: accumulated depreciation. .....	10b	31,357,200	35,417,986	10c	39,179,321
11	Investments—publicly traded securities ..........			105,664,069	11	101,710,478
12	Investments—other securities. See Part IV, line 11 ......				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets .........				14
15	Other assets. See Part IV, line 11 ...........			1,434,276	15	1,441,517
16	Total assets. Add lines 1 through 15 (must equal line 34)...			152,554,798	16	154,079,088
17	Accounts payable and accrued expenses .			82,086,372	17	81,831,402
18	Grants payable ..........			0	18
19	Deferred revenue ..........			223,676	19	161,155
20	Tax-exempt bond liabilities ..........			0	20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..			0	21
22	Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........			0	22
23	Secured mortgages and notes payable to unrelated third parties ..			62,700	23
24	Unsecured notes and loans payable to unrelated third parties ....			0	24
25	Other liabilities. Complete Part X of Schedule D.....			370,940	25	313,721
26	Total liabilities. Add lines 17 through 25.....			82,743,688	26	82,306,278
	Organizations that follow SFAS 117, check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets .....			61,184,644	27	64,387,707
28	Temporarily restricted net assets .....			8,326,663	28	7,059,820
29	Permanently restricted net assets .....			299,803	29	325,283
	Organizations that do not follow SFAS 117, check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances .....			69,811,110	33	71,772,810
34	Total liabilities and net assets/fund balances .....			152,554,798	34	154,079,088

Form 990 (2010)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response to any question in this Part XI . . . . . . . . . .

Total revenue (must equal Part VIII, column (A), line 12) . . .

55,018,686

Total expenses (must equal Part IX, column (A), line 25) . . . . .

51,383,950

Revenue less expenses. Subtract line 2 from line 1 . . . .

3,634,736

Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . .

69,811,110

Other changes in net assets or fund balances (explain in Schedule O) . . . .

-1,673,036

Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) . . . . . .

71,772,810

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response to any question in this Part XII . . . . . . . . . .

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?..

Were the organization’s financial statements audited by an independent accountant?........

Yes

If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O............................

Yes

If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separated basis

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................

If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..

Form 990 (2010)

Additional Data

Software ID:	10000077
Software Version:	v1.00

Form 990, Special Condition Description:

Special Condition Description

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.

Attach to Form 990 or Form 990-EZ. right arrow

See separate instructions.

OMB No. 1545-0047

2010

Open to Public
Inspection

Name of the organization

SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches. section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in

section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of

its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses

acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. Seesection 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h.

Type I

Type II

Type III - Functionally integrated

Type III - Other

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).

If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box ..................................................

Since August 17, 2006, has the organization accepted any gift or contribution from any of the
following persons?

(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)

Yes

and (iii) below, the governing body of the the supported organization? ................

11g(i)

(ii) a family member of a person described in (i) above? ......................

11g(ii)

(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................

11g(iii)

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization in col. (i) listed in your governing document?		(v) Did you notify the organization in col. (i) of your support?		(vi) Is the organization in col. (i) organized in the U.S.?		(vii) Amount of support?
(i) Name of supported organization	(ii) EIN	Yes	No	Yes	No	Yes	No	(vii) Amount of support?


Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2010

Page 2

Part II

Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year(or fiscal year beginning in)		(a) 2006	(b) 2007	(c) 2008	(d) 2009	(e) 2010	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3..
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6	Public Support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year(or fiscal year beginning in)		(a) 2006	(b) 2007	(c) 2008	(d) 2009	(e) 2010	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11	Total support (Add lines 7 through 10).

Gross receipts from related activities, etc. (See instructions.) ..................

First Five Years If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.......................................... right arrow

Section C. Computation of Public Support Percentage

Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f)) .........

Public Support Percentage for 2009 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2010. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ...................... right arrow

33 1/3% support test—2009. If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2010. If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization .................................................. right arrow

10%-facts-and-circumstances test—2009. If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly
supported organization .............................................. right arrow

Private Foundation If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions ................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2010

Page 3

Part III

Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year(or fiscal year beginning in)		(a) 2006	(b) 2007	(c) 2008	(d) 2009	(e) 2010	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	25,136,455	28,467,493	30,297,992	34,775,331	38,167,737	156,845,008
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......	14,380,659	16,078,233	14,358,178	14,479,155	14,425,537	73,721,762
3	Gross receipts from activities that are not an unrelated trade or business under section 513..	0	0	0			0
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...	0	0	0			0
5	The value of services or facilities furnished by a governmental unit to the organization without charge..	0	0	0			0
6	Total. Add lines 1 through 5.	39,517,114	44,545,726	44,656,170	49,254,486	52,593,274	230,566,770
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...	0	0	0			0
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.	0	0	0			0
c	Add lines 7a and 7b..	0	0	0	0	0	0
8	Public Support (Subtract line 7c from line 6.)						230,566,770

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2006	(b) 2007	(c) 2008	(d) 2009	(e) 2010	(f) Total
9	Amounts from line 6...	39,517,114	44,545,726	44,656,170	49,254,486	52,593,274	230,566,770
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	3,712,976	3,946,154	3,991,513	3,908,830	4,188,787	19,748,260
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.	0	0	0			0
c	Add lines 10a and 10b.	3,712,976	3,946,154	3,991,513	3,908,830	4,188,787	19,748,260
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.	0	0	0			0
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)	146,259	-161,353	-41,150	215,889	30,067	189,712
13	Total support (Add lines 9, 10c, 11 and 12.).	43,376,349	48,330,527	48,606,533	53,379,205	56,812,128	250,504,742

Section C. Computation of Public Support Percentage

Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f)) .........

92.041 %

Public support percentage from 2009 Schedule A, Part III, line 15 ...............

91.824 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f)) ......

7.883 %

Investment income percentage from 2009 Schedule A, Part III, line 17 .............

7.954 %

19a

33 1/3% support tests—2010. If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .......... right arrow

33 1/3% support tests—2009. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private Foundation If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions ..... right arrow

Schedule A (Form 990 or 990-EZ) 2010

Page 4

Part IV

Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Explanation
Schedule A Part III Section B line 12 Other Income (a) Currency Exchange Gain/Loss $131,389 AND Other Various $14,870 (b) Currency Exchange Gain/Loss $-161,353 (c) Currency Exchange Gain/Loss $-41,150 (d) Currency Exchange Gain/Loss $215,889 (e) Currency Exchange Gain/Loss $30,067.

Schedule A (Form 990 or 990-EZ) 2010

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

OMB No. 1545-0047

2010

Name of organization

SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II.

Special Rules

For a section 501(c)(3) organization filing Form 990 or 990-EZ, that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), and received from any one contributor, during the year, a contribution of the
greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For a section 501(c)(7), (8), or (10) organization filing Form 990, or 990-EZ, that received from any one contributor,
during the year, aggregate contributions of more than $1,000 for use exclusively for religious, charitable,
scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and
III.

For a section 501(c)(7), (8), or (10) organization filing Form 990, or 990-EZ, that received from any one contributor,
during the year, contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did
not aggregate to more than $1,000. If this box is checked, enter here the total contributions that were received during
the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule
applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or more
during the year. ......................... Arrow Bullet

Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box in the heading of its
Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2010)

Name of organization SUMMER INSTITUTE OF LINGUISTICS INC
Schedule B (Form 990, 990-EZ, or 990-PF) (2010) Page 1 of 1 of Part I
Part I	Contributors (see Instructions)
(a) No.	(b) Name, address, and ZIP + 4	(c) Aggregate contributions	(d) Type of contribution
RESTRICTED	RESTRICTED RESTRICTED RESTRICTED RESTRICTED, RESTRICTED RESTRICTED	$RESTRICTED	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Aggregate contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Aggregate contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Aggregate contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Aggregate contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Aggregate contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Name of organization SUMMER INSTITUTE OF LINGUISTICS INC
Schedule B (Form 990, 990-EZ, or 990-PF) (2010) Page 1 of 1 of Part II
Part II	Noncash Property (see Instructions)
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Page 1 of 1 of Part III

Name of organization
SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Part III

Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the following line entry.)
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet

(a) No.
from
Part I

(b)
Purpose of gift

(d)
Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b)
Purpose of gift

(d)
Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b)
Purpose of gift

(d)
Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b)
Purpose of gift

(d)
Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11, or 12.
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .......
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) ...
4	Aggregate value at end of year .......

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit. ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or pleasure) Preservation of an historically importantly land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06 ........	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the taxable year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................

Yes No

In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Cat. No. 52283D

Schedule D (Form 990) 2010

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIV and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If “Yes,” explain the arrangement in Part XIV.

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current Year	(b)Prior Year	(c)Two Years Back
1a	Beginning of year balance ....	376,239	381,320	391,568
b	Contributions ........	25,480	2,868	480
c	Investment earnings or losses ...	8,013	8,051	8,772
d	Grants or scholarships .....	10,500	16,000	19,500
e	Other expenditures for facilities and programs ........	0	0	0
f	Administrative expenses ....	0	0	0
g	End of year balance ......	399,232	376,239	381,320

Provide the estimated percentage of the year end balance held as:

Board designated or quasi-endowment: SchDMd Bullet

17 %

Permanent endowment: SchDMd Bullet

81 %

Term endowment: SchDMd Bullet

2 %

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIV the intended uses of the organization's endowment funds.

Part VI

InvestmentsLand, Buildings, and Equipment. See Form 990, Part X, line 10.

Description of investment		(a) Cost or other basis (investment)	(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	0	3,428,049		3,428,049
b	Buildings ................	0	40,568,601	19,267,250	21,301,351
c	Leasehold improvements ............	0	859,805	77,780	782,025
d	Equipment ................	0	19,478,086	11,868,506	7,609,580
e	Other .................	0	6,201,980	143,664	6,058,316
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).)........					39,179,321

Schedule D (Form 990) 2010

Page 3

Part VII

InvestmentsOther Securities. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) should equal Form 990, Part X, col.(B) line 12.)

Part VIII

InvestmentsProgram Related. See Form 990, Part X, line 13.

(a) Description of investment type		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) should equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1) Aviation Parts and Fuel - for internal use				1,441,517








Total. (Column (b) should equal Form 990, Part X, col.(B) line 15.)...........				1,441,517

Part X

Other Liabilities. See Form 990, Part X, line 25.

1.(a) Description of Liability		(b) Amount
Federal Income Taxes		0
Lease Deposits		5,000
Asset Retirement Obligation (ARO) FIN47		308,721







Total. (Column (b) should equal Form 990, Part X, col.(B) line 25.)		313,721
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).

Schedule D (Form 990) 2010

Page 4

Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1	Total revenue (Form 990, Part VIII, column (A), line 12) ....................	1	55,018,686
2	Total expenses (Form 990, Part IX, column (A), line 25) .....................	2	51,383,950
3	Excess or (deficit) for the year. Subtract line 2 from line 1 .............	3	3,634,736
4	Net unrealized gains (losses) on investments ..........................	4	-2,244,548
5	Donated services and use of facilities .............................	5	88,138,332
6	Investment expenses ...................................	6	0
7	Prior period adjustments ..................................	7	0
8	Other (Describe in Part XIV) .................................	8	-87,566,820
9	Total adjustments (net). Add lines 4 - 8 .............................	9	-1,673,036
10	Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 .........	10	1,961,700

Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1	Total revenue, gains, and other support per audited financial statements .......			1	144,392,537
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a	-2,244,548
b	Donated services and use of facilities .........	2b	88,138,332
c	Recoveries of prior year grants ...........	2c	0
d	Other (Describe in Part XIV): ............	2d	3,480,067
e	Add lines 2a through 2d .....................			2e	89,373,851
3	Subtract line 2e from line 1.....................			3	55,018,686
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	0
b	Other (Describe in Part XIV): ...........	4b	0
c	Add lines 4a and 4b.......................			4c	0
5	Total Revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) ......			5	55,018,686

Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1	Total expenses and losses per audited financial statements .............			1	142,430,837
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a	87,566,820
b	Prior year adjustments ..............	2b	0
c	Other losses ................	2c	0
d	Other (Describe in Part XIV): ............	2d	3,480,067
e	Add lines 2a through 2d......................			2e	91,046,887
3	Subtract line 2e from line 1.....................			3	51,383,950
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	0
b	Other (Describe in Part XIV): ............	4b	0
c	Add lines 4a and 4b.......................			4c	0
5	Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ......			5	51,383,950

Part XIV

Supplemental Information

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.

Identifier	Return Reference	Explanation
SchD_P05_S00_L04	Schedule D, Part V, Line 4	Schedule D, Part V, Line 4 - There are two endowment funds. One is to be used for funding linguistic research at the doctoral level. The other is to fund training in one particular country.
SchD_P10_S00_L02	Schedule D, Part X, Line 2	The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statement of activities. As of September 30, 2011, SIL had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements.
SchD_P11_S00_L01	Schedule D, Part XI, Line 1	SIL International's audited financial statements are part of consolidated statements, thus Parts XI, XII, and XIII are not required. However, we find this information useful and choose to disclose it. The first line of each section is only SIL's portion of the audited financial statements, and thus the amount is not a separate line on the consolidated audited financial statements.
SchD_P11_S00_L08	Schedule D, Part XI, Line 8	Donated Services and Use of Facilities $87,566,820
SchD_P12_S00_L02d	Schedule D, Part XII, Line 2d	Cost of Goods Sold $2,999,805 Rental Expenses $480,262
SchD_P13_S00_L02d	Schedule D, Part XIII, Line 2d	Cost of Goods Sold $2,999,805 Rental expenses $480,262

Schedule D (Form 990) 2010

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

SCHEDULE F
(Form 990)

Department of the Treasury
Internal Revenue Service

Statement of Activities Outside the United States

Complete if the organization answered "Yes" to Form 990,
Part IV, line 14b, 15, or 16.
Right pointing arrow large image

Attach to Form 990. Right pointing arrow large image

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization
SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Part I

General Information on Activities Outside the United States. Complete if the organization answered
“Yes” to Form 990, Part IV, line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of the grants or

assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award

the grants or assistance? ...................................

Yes

For grantmakers. Describe in Part V the organization’s procedures for monitoring the use of grant funds outside the
United States.

Activites per Region. (Use Part V if additional space is needed.)

(a) Region		(b) Number of offices in the region	(c) Number of employees or agents in region or independent contractors	(d) Activities conducted in region (by type) (e.g., fundraising, program services, investments, grants to recipients located in the region)	(e) If activity listed in (d) is a program service, describe specific type of service(s) in region	(f) Total expenditures for region/investments in region
	East Asia and the Pacific	23	1,499	Program Services	Logistics	5,748,276
	East Asia and the Pacific	0	0	Program Services	Language Development-translate literature and promote literacy	3,026,559
	East Asia and the Pacific			Program Services	Publication & Printing - language data and linguistic research	301,502
	East Asia and the Pacific			Program Services	Train linguists	631,092
	East Asia and the Pacific			Program Services	Research	341,201
	East Asia and the Pacific			Program Services	Program Administrative Support	2,110,340
	Middle East and North Africa		38	Program Services	Logistics	29,150
	Middle East and North Africa			Program Services	Language Development - translate and promote literacy	1,584,120
	Middle East and North Africa			Program Services	Train linguists	42,958
	Middle East and North Africa			Program Services	Research	76,018
	Middle East and North Africa			Program Services	Program Administrative Support	140,735
	North America (including Canada and Mexico, but not the United States)	4	205	Program Services	Logistics	214,987
	North America (including Canada and Mexico, but not the United States)			Program Services	Language Development - translate literature and promote literacy	1,541,019
	North America (including Canada and Mexico, but not the United States)			Program Services	Publication & Printing - language data and linguistic research	32,798
	North America (including Canada and Mexico, but not the United States)			Program Services	Train linguists	68,932
	North America (including Canada and Mexico, but not the United States)			Program Services	Program Administrative Support	125,226
	Russia and the newly independent States		90	Program Services	Language Development - translate and promote literacy	571,212
	Russia and the newly independent States			Program Services	Train linguists	125,067
	Russia and the newly independent States			Program Services	Research	1,926
	Russia and the newly independent States			Program Services	Program Administrative Support	63,285
	South America			Program Services	Logistics	229,496
	South America			Program Services	Language Development - translate literature and promote literacy	2,122,835
	South America			Program Services	Publication & Printing - language data and liguistic research	183,956
	South America			Program Services	Train linguists	840,563
	South America			Program Services	Research	24,025
	South Asia	2	122	Program Services	Logistics	24,009
	South Asia			Program Services	Language Development - translate literature and promote literacy	2,278,565
	South Asia			Program Services	Publication & Printing - language data and linguistic research	37,103
	South Asia			Program Services	Train linguists	136,311
	South Asia			Program Services	Research	725,675
	South Asia			Program Services	Program Administrative Support	792,407
	Sub-Saharan Africa	24	807	Program Services	Logistics	3,616,960
	Sub-Saharan Africa			Program Services	Language Development - translate literature and promote literacy	5,026,481
	Sub-Saharan Africa			Program Services	Publication & Printing - language data and linguistic research	471,199
	Sub-Saharan Africa			Program Services	Train linguists	1,453,593
	Sub-Saharan Africa			Program Services	Research	538,756
	Sub-Saharan Africa			Program Services	Program Administrative Support	2,979,145
	Europe (including Iceland and Greenland)	4	192	Program Services	Language Development - translate literature and promote literacy	30,151
	Europe (including Iceland and Greenland)			Program Services	Publication and Printing - language data and linguistic research	96,966
	Europe (including Iceland and Greenland)			Program Services	Research	53,994
	Europe (including Iceland and Greenland)			Program Services	Program Administrative Support	136,013
	South Asia			Fundraising	Fund Raising	80,619
3a	Sub-total .....
b	Total from continuation sheets to Part I ...
c	Totals (add lines 3a and 3b)	57	2,953			38,655,225

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.Cat. No. 50082W Schedule F (Form 990) 2010

Schedule F (Form 990) 2010

Page 2

Part II

Grants and Other Assistance to Organizations or Entities Outside the United States. Complete if the organization answered "Yes" to Form 990,

Part IV, line 15, for any recipient who received more than $5,000. Check this box if no one recipient received more than $5,000 ........ MediumBullet

Use Part V if additional space is needed.

(c) Region	(d) Purpose of grant	(e) Amount of cash grant	(f) Manner of cash disbursement	(g) Amount of of non-cash assistance	(h) Description of non-cash assistance	(i) Method of valuation (book, FMV, appraisal, other)
Central America and the Caribbean	Linguist training assistance	47,348	wire
Central America and the Caribbean	Language development assistance	17,205	wire
Central America and the Caribbean	Equipment assistance	39,289	wire
East Asia and the Pacific	Education assistance	66,352	cash
East Asia and the Pacific	Education assistance	23,070	wire
East Asia and the Pacific	Building Project	34,752	wire
East Asia and the Pacific	Translation	5,425	wire
East Asia and the Pacific	School development	20,000	wire
East Asia and the Pacific	Translation	100,020	wire
East Asia and the Pacific	Multi-lingual education assistance	82,197	cash
East Asia and the Pacific	Building construction	259,814	wire
East Asia and the Pacific	Building construction	24,175	wire
East Asia and the Pacific	Computers	19,133	wire
East Asia and the Pacific	School construction	26,475	wire
East Asia and the Pacific	Contribution for equipment	5,955	wire
East Asia and the Pacific	Building donation	0		302,490	Building	net book value
East Asia and the Pacific	Translation	7,027	wire
East Asia and the Pacific	Construction of school building	7,712	wire
East Asia and the Pacific	Community development	6,199	wire
East Asia and the Pacific	Building construction	10,511	wire
East Asia and the Pacific	Community development	57,642	cash
East Asia and the Pacific	Translation	5,425
East Asia and the Pacific	Education assistance	7,716	cash
East Asia and the Pacific	Education assistance	28,614	wire
East Asia and the Pacific	Translation	14,341	wire
East Asia and the Pacific	Translation	5,039	wire
East Asia and the Pacific	Translation	58,208	cash
East Asia and the Pacific	Literacy	7,269	wire
East Asia and the Pacific	Donation			8,777	Donation 80 desks, 72 beds for schools	fmv
East Asia and the Pacific	Translation	9,318	wire
Europe (including Iceland and Greenland)	Wage assistance	34,920	wire
Europe (including Iceland and Greenland)	IT services	11,818
Europe (including Iceland and Greenland)	Translation assistance	8,600
Europe (including Iceland and Greenland)	Translation	10,000
North America (including Canada and Mexico, but not the United States)	Literacy	16,600
North America (including Canada and Mexico, but not the United States)	Language development assistance	72,580	wire
East Asia and the Pacific	Language development	9,500	wire
South America	Office construction & landguage development assitance	130,903	wire
South America	Computer, organizational support and language development assistance	118,988	wire
South America	Language development assistance	9,463	wire
South America	Language development assistance	33,814	wire
South America	Scripture use activities & language development assistance	175,457
South America	Language development assistance	50,020	wire
South America	Scripture Use	9,340	wire
South America	Language development assistance	25,920	wire
South America	material, labor, travel for NT translation	8,198	transfer
South America	Language development assistance	7,498	wire
South America	Salary assistance & language development assistance	23,319	wire
South America	Language development assistance	5,226	wire
South America	Non-print media & vernacular media production assistance	26,691	wire
South America	Non-print media, OT translation assistance & language development assistance	129,304	wire & transfers
South America	Language development assistance	20,013	wire
South America	Medical assisstance	14,157	transfer
South America	Language development assistance	51,100	wire
South Asia	Literacy	24,420	wire
South Asia	Translation and literacy	18,035	wire
South Asia	Community development	50,000	wire
South Asia	Translation and literacy	26,190	wire
South Asia	Literacy	17,595	wire
South Asia	Workshops	34,450	wire
South Asia	Translation and literacy	12,420	wire
South Asia	Workshops	22,100	wire
South Asia	Language survey assisitance	25,340	wire
South Asia	Translation and literacy	10,515
South Asia	Support language programs	17,479	transfer
South Asia	Construction cost of 3 school buildings	39,120	wire
South Asia	Translation and literacy	11,215	wire
South Asia	Translation and literacy	11,430
South Asia	Wage assistance and accounting services	5,800	wire
South Asia	Literacy	6,000	wire
South Asia	Translation and literacy	8,760	wire
South Asia	Translation and literacy	16,045	wire
Sub-Saharan Africa	Wage assistance and translation	70,217	cash, checks, transfers
Sub-Saharan Africa	Translation and wireless network	78,939	cash, account transfers & wires
Sub-Saharan Africa	Land purchase assistance	8,772	wire
Sub-Saharan Africa	IT operations	6,480	wire
Sub-Saharan Africa	Literacy	22,407	cash & check
Sub-Saharan Africa	Literacy	14,936	cash & check
Sub-Saharan Africa	School development	20,000	check
Sub-Saharan Africa	Language project support	13,724	wire
Sub-Saharan Africa	Internet upgrade and literacy	6,261	wire	10,036	Disposal generator	Net book value
Sub-Saharan Africa	Operations support and leadership training	40,216	cash, account transfers, and wires
Sub-Saharan Africa	Suport capital projects	53,666	check
Sub-Saharan Africa	Wage assisitance	18,361	transfer
Sub-Saharan Africa	Translation	15,898	Transfer
Sub-Saharan Africa	Support language programs	20,251	wire
Sub-Saharan Africa	Language development	7,197	wire
Sub-Saharan Africa	Support language programs	13,724	wire
Sub-Saharan Africa	Wage assistance and equipment purchase	66,705	cash & check
Sub-Saharan Africa	Translation support	7,951	check
Sub-Saharan Africa	Salary assistance	15,000	wire
Sub-Saharan Africa	Translation	12,778	cash & check
Sub-Saharan Africa	Literacy	21,300	wire
Sub-Saharan Africa	Literacy, New Testament translation and pre-school assistance	99,762
Sub-Saharan Africa	Operations support	6,701	wire
Sub-Saharan Africa	Translation	7,437	account transfer
Sub-Saharan Africa	Language development assistance	192,611	wire
Sub-Saharan Africa	Languages Initiative	9,278	wire
Sub-Saharan Africa	Office building construction	21,128	account transfer
Sub-Saharan Africa	Wage assistance	21,941	wire
Sub-Saharan Africa	Translation	5,222	Cash & Check
Sub-Saharan Africa	Translation	9,407	wire
Sub-Saharan Africa	Community development	9,060	Check
Sub-Saharan Africa	Translation	25,368	Bank transfers & cash
Sub-Saharan Africa	Support operations	9,166	wire
Sub-Saharan Africa	Support language programs	13,724	wire
Sub-Saharan Africa	Internet upgrade	15,047	wire

Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter ..... MediumBullet

107

Enter total number of other organizations or entities ........................ MediumBullet

Schedule F (Form 990) 2010

Schedule F (Form 990) 2010Page 3

Part III

Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 16.

Use Part V if additional space is needed.

(a) Type of grant or assistance		(b) Region	(c) Number of recipients	(d) Amount of cash grant	(e) Manner of cash disbursement	(f) Amount of non-cash assistance	(g) Description of non-cash assistance	(h) Method of valuation (book, FMV, appraisal, other)

Schedule F (Form 990) 2010

Page 4

Part IV

Foreign Forms

Schedule F (Form 990) 2010

Page 5

Part V

Supplemental Information
Complete this part to provide the information (see instructions) required in Part I, line 2, and any additional information.

Identifier	ReturnReference	Explanation
SchF_P01_S00_L02	Schedule F, Part I, Line 2	Project grants are only made to organizations which 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.
SchF_P04_S00_L04	Schedule F, Part IV, Line 4	SIL International did not receive any distributions during the year and thus is not required to file Form 8621.

Schedule F (Form 990) 2010

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990

OMB No. 1545-0047

2010

Open to Public
Inspection

Name of the organization
SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number
75-1840827

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed ......................... lBullet

(a) Name and address of organization or government	(b) EIN	(c) IRC Code section if applicable	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) ALTECO3190 S Wadsworth Blvd Suite 220 Lakewood,CO80227	37-1534706	501 ( C ) ( 3 )	5,565	Assistance with cost of annual ALTECO conference
(2) Amazon Mission Foundation7838 E River Forest PL Tuscon,AZ857153719	27-0018176	501 ( C ) ( 3 )	23,000	Bible school operations
(3) Aramaic Bible Translation Inc106 East National Street West Chicago,IL60185	38-3136693	501 ( C ) ( 3 )	213,055	Admin costs; Consultant Salary; Translation Projects
(4) BROADWAY CHRISTIAN CHURCH910 Broadway Ft Wayne,IN46802	35-1308913	501 ( C ) ( 3 )	33,917	Accounting services
(5) Christian Missionary Alliance8595 Explorer Drive Colorado Spring,CO80920	13-1623940	501 ( C ) ( 3 )	15,665	Program Grant
(6) Choctaw Bible Translation Committee409 Industrial Dr Pearl Riv Philadelphia,MS39350	64-0899529	501 ( C ) ( 3 )	18,953	Choctaw OT Translation assistance
(7) Wycliffe Bible Translators International7500 W Camp Wisdom Rd Dallas,TX75236	95-3494561	501 ( C ) ( 3 )	347,480	Translation conference travel & office operational costs & translator education
(8) New Tribes-Piapocco1000 E First St Sanford,FL32771	39-6024926	501 ( C ) ( 3 )	6,000	Language work
(9) Sabeel Media725 N M37 Hwy Hastings,MI49058	20-5606777	501 ( C ) ( 3 )	82,000	Video Productions
(10) Wycliffe Bible TranslatorsPO Box 628200 Orlando,FL32862	95-1831097	501 ( C ) ( 3 )	123,526	Pragram Grant
(11) The Roma Bible UnionP O Box 23 Shawnee Mission,KS66201	31-1798748	501 ( C ) ( 3 )	5,760	Language work
(12) United Indian Mission ArizonaPO BOX 6429 Glendale,AZ85312	85-0201725	501 ( C ) ( 3 )	33,927	Language work assistance

Enter total number of section 501(c)(3) and government organizations ......................... Bullet Image

Enter total number of other organizations ................................ . Bullet Image

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2010

Page 2

Part III

Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.

(a)Type of grant or assistance	(b)Number of recipients	(c)Amount of cash grant
(1) Linguistic Training	62	60,551

Part IV

Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.

Identifier	Return Reference	Explanation
SchI_P01_S00_L02	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.

Schedule I (Form 990) 2010

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement orprovision of all the expenses described above? If "No," complete Part III to explain....

Yes

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....

Yes

Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ...............

Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........

Participate in, or receive payment from, an equity-based compensation arrangement? ........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regs. section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Cat. No. 50053T

Schedule J (Form 990) 2010

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J-1 if additional space needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a.

(A) Name		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported in prior Form 990 or Form 990-EZ
(A) Name		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
(1) John R Watters	(i) (ii)	29,813 0	0 0	0 0	0 0	15,563 0	45,376 0	0 0
(2) Andrew Clark	(i) (ii)	53,019 0	0 0	0 0	0 0	0 0	53,019 0	0 0
(3) Hans Combrink	(i) (ii)	67,480 0	0 0	0 0	0 0	0 0	67,480 0	0 0
(4) Rick Floyd	(i) (ii)	30,736 0	0 0	0 0	2,940 0	36,822 0	70,498 0	0 0
(5) Eugene C Burnham	(i) (ii)	11,616 0	0 0	0 0	2,508 0	24 0	14,148 0	0 0
(6) David T Cram	(i) (ii)	21,848 0	0 0	0 0	6,192 0	31,404 0	59,444 0	0 0
(7) Fredrick A Boswell	(i) (ii)	50,401 0	0 0	0 0	2,508 0	21,412 0	74,321 0	0 0
(8) Eleanor Berry	(i) (ii)	27,177 0	0 0	0 0	2,908 0	3,600 0	33,685 0	0 0
(9) David Bosma	(i) (ii)	24,954 0	0 0	0 0	0 0	0 0	24,954 0	0 0
(10) Bonnie Nystrom	(i) (ii)	3,832 0	0 0	0 0	12 0	0 0	3,844 0	0
(11) Beat Kunz	(i) (ii)	118,548 0	0 0	0 0	0 0	0 0	118,548 0	0 0

Schedule J (Form 990) 2010

Page 3

Part III

Supplemental Information

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.

Identifier	Return Reference	Explanation
SchJ_P01_S00_L01a	Schedule J, Part I, Line 1a	In very limited circumstances, SIL International will pay for spouse travel to attend certain meetings. It is policy that these spouses must have a bona fide business purpose for attending the meeting.
SchJ_P01_S00_L03	Schedule J, Part I, Line 3	These questions are not applicable because compensation is paid by an unrelated organization.
SchJ_P02_S00_L00	Schedule J, Part II	All compensation shown on Form 990, Pt VII is from unrelated organizations. All compensation shown was paid from Wycliffe Bible Translators, Inc. Orlando, FL except for the following which was paid by foreign organizations: Bosma paid by Wycliffe Netherlands, Clark paid by Wycliffe UK, Combrink paid by Wycliffe South Africa and Kunz paid by Wycliffe Switzerland.

Schedule J (Form 990) 2010

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

Schedule L
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V lines 38a or 40b.
MediumBullet

Attach to Form 990 or Form 990-EZ. MediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Part I

Excess Benefit Transactions (section 501(c)(3) and section 501 (c)(4) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(b) Description of transaction	(c) Corrected?
1(a) Name of disqualified person	(b) Description of transaction	Yes	No

Enter the amount of tax imposed on the organization managers or disqualified persons during the year under section 4958. ......................... Bullet Image

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 26, or Form 990-EZ, Part V, line 38a.

(a) Name of interested person and purpose	(b) Loan to or from the organization?		(c)Original principal amount	(d)Balance due	(e) In default?		(f) Approved by board or committee?		(g)Written agreement?
(a) Name of interested person and purpose	To	From	(c)Original principal amount	(d)Balance due	Yes	No	Yes	No	Yes	No
(1) See Schedule O		X	10,000	5,172		No	Yes			No





Total ............... $				5,172

Part III

Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b)Relationship between interested person and the organization	(c)Amount of grant or type of assistance

For Privacy Act and Paperwork Reduction Act Notice, see the
Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990 or 990-EZ) 2010

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) Melanie Floyd	spouse of Director	17,625	See Schedule O		No
(2) Joel Trudell	spouse of Director	44,169	See Schedule O		No
(3) John Nystrom	spouse of Director	72,900	See Schedule O		No

Part V

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule L (see instructions).

Identifier	Return Reference	Explanation
SchL_P02_S00_L00	Schedule L, Part II	George Shultz, former Board Member; Personal loan for partial purchase price of vehicle to be used for a combination of fulfilling SIL's exempt purposes in rural Africa and personal use. The transaction itself is acceptable to us as it is directly related to fulfilling SIL's exempt purposes. This transaction was approved by the country Director at the time of its occurrence. Since this is a loan to a former Baord member, its existence has been brought to the attention of the Board by the Board Treasurer.
SchL_P04_S00_L00	Schedule L, Part IV	Column (c): All amounts in column (c) are compensation for services rendered to SIL International. However, these amounts are paid by unrelated organizations. Even though the Instructions for Sch L do not specifically address payments by unrelated organizations for compensation to interested persons, these payments are the same character as would be required if paid by related organizations and we believe that disclosure is consistent with the intent of other sections of this form and that it presents an accurate picture of the financial relationship of the Directors of the organization.

Schedule L (Form 990 or 990-EZ) 2010

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

NonCash Contributions

Complete if the organization answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Part I

Types of Property

	(a) Check if applicable	(b) Number of Contributions or items contributed	(c) Contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......	X		8,323	resale
6 Cars and other vehicles ..
7 Boats and planes ....	X	2	2,775,517	retail
8 Intellectual property ...	X	66	614,996	retail
9 Securities—Publicly traded .
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( Equipment )	X	10	132,540	retail
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1-28 that it

must hold for at least three years from the date of the initial contribution, and which is not required to be used

for exempt purposes for the entire holding period? ..................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell non-cash

contributions? ............................

32a

If "Yes," describe in Part II.

If the organization did not report revenues in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) 2010

Page 2

Part II

Supplemental Information. Complete this part to provide the information required by Part I, lines 30b,
32b, and 33. Also complete this part for any additional information.

Identifier	Return Reference	Explanation

Schedule M (Form 990) 2010

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2010

Open to Public
Inspection

Name of the organization

SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Identifier	Return Reference	Explanation
F990_P01_S00_L04	Form 990, Part I, Line 4	There are seven non-independent members of the Board of Directors of SIL International (also see Pt VI, Line 1b). However, Part VII of this form only lists compensation for six of the Directors. One of the Directors (Trudell) did not receive compensation, however the compensation paid to her spouse is included in the disclosures in Sch L Part IV.
F990_P01_S00_L05	Form 990, Part I, Line 5	SIL International has 127 employees in the United States; however, there are approximately 860 employees outside the United States and those salaries and wages are reflected on Part IX line 7.
F990_P01_S00_L06	Form 990, Part I, Line 6	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 Sch D Part XII and XIII.
F990_P06_S0A_L06	Form 990, Part VI, Section A, Line 6	SIL International is a non profit organization that has members. These 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 membership are (a) voting on referendums and bylaw amendments, (b) representation at a delegate conference which elects the Board of Directors and may adopt 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 distributrion of assets upon dissolution of the organization.
F990_P06_S0A_L07a	Form 990, Part VI, Section A, Line 7a	The entire Board (independent and non-independent Directors) is elected by a delegate conference of the members. See Line 6 comment.
F990_P06_S0A_L07b	Form 990, Part VI, Section A, Line 7b	Board actions do not require approval of any other party. However, Bylaw Admendments must be approved by the membership. Also, a certain percentage of the membership (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.
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	Before filing, Form 990 is reviewed by the Board Treasurer, who then sends it to the Board members for review and comment.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	Once a year the officers, directors and key employees of SIL International sign a statement acknowledging their agreement with the Conflict of Interest Policy and disclosing any conflicts they have. The Treasurer of the Board reviews these documents.
F990_P06_S0C_L19	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 are available on request
F990_P09_S00_L05	Form 990, Part IX, Line 5	A high percentage of the work of SIL International is done by labor donated to SIL International. The value of that donated labor is reflected in Sch D Part XII and XIII.
F990_P09_S00_L07	Form 990, Part IX, Line 7	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.
F990_P09_S00_L11e	Form 990, Part IX, Line 11e	SIL has contribution income, but shows very little fund raising expense. The reason is that the contribution income on Part VIII, line 1f is all 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 % of certain line items on Part IX has been allocated to fund raising expense.
F990_P09_S00_L26	Form 990, Part IX, Line 26	SOP 98-2 is being followed: there is no such cost this year.
F990_P11_S00_L05	Form 990, Part XI, Line 5	Unrealized loss on investments -$2,244,548 Donated services and use of facilities 88,138,332 Donated services and use of facilities -87,566,820

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2010

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

SUMMER INSTITUTE OF LINGUISTICS INC

Employer identification number

75-1840827

Part I

Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.)

(a) Name, address, and EIN of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled organization
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) JAARS Inc PO Box 248 Waxhaw,NC281730248 56-0818833	Provision of Technical Support and Resources	NC	501(c)(3)	11	SIL International		No

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2010

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership

Schedule R (Form 990) 2010

Page 3

Part V

Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.)

Note. Complete line 1 if any entity is listed in Parts II, III or IV.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

d Loans or loan guarantees to or for other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Loans or loan guarantees by other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Sale of assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Purchase of assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Exchange of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Lease of facilities, equipment, or other assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j Lease of facilities, equipment, or other assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Performance of services or membership or fundraising solicitations for other organization(s) . . . . . . . . . . . . . . . . . . . . . .

Yes

l Performance of services or membership or fundraising solicitations by other organization(s) . . . . . . . . . . . . . . . . . . . . . .

Yes

m Sharing of facilities, equipment, mailing lists, or other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

n Sharing of paid employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

o Reimbursement paid to other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

p Reimbursement paid by other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

q Other transfer of cash or property to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

r Other transfer of cash or property from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of other organization	(b) Transaction type(a-r)	(c) Amount involved	(d) Method of determining amount involved
(1) JAARS Inc	c	3,175,093	Actual amount
(2) JAARS Inc	q	203,395	Actual amount
(3) JAARS Inc	l	1,407,205	Actual amount
(4) JAARS Inc	k	249,365	Actual amount
(5)
(6)

Schedule R (Form 990) 2010

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Are all partners section 501(c)(3) organizations?		(e) Share of end-of-year assets	(f) Disproprtionate allocations?		(g) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(h) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(e) Share of end-of-year assets	Yes	No	(g) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2010

Page 5

Part VII

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule R (see instructions).

Identifier	Return Reference	Explanation
SchR_P05_S00_L01q	Schedule R, Part V, Line 1q	Amount in Line 1q is investment earnings payout.

Additional Data

Software ID:	10000077
Software Version:	v1.00

- TIN:

TY 2010 ReasonableCauseExplanation

Name:

SUMMER INSTITUTE OF LINGUISTICS INC

EIN: 75-1840827

Software ID:10000077

Software Version:v1.00

Explanation:

The Summer Institute of Linguistics was granted an extension calling for the extended due date to be May 15, 2012.

1	Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 926 (see instructions for Form 926).................	Yes	No
2	Did the organization have an interest in a foreign trust during the tax year? If " Yes," the organization may be required to file Form 3520 and/or Form 3520-A. (see instructions for Forms 3520 and 3520-A)..........	Yes	No
3	Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the organization may be required to file Form 5471, Information Return of U.S. Persons with respect to Certain Foreign Corporations. (see instructions for Form 5471)..............................	Yes	No
4	Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If "Yes," the organization may be required to file Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund. (see instructions for Form 8621)	Yes	No
5	Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the organization may be required to file Form 8865, Return of U.S. Persons with respect to Certain Foreign Partnerships. (see instructions for Form 8865)....................................	Yes	No
6	Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to file Form 5713, International Boycott Report (see instructions for Form 5713)................................................	Yes	No