Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 25,918,427 | 26,788,491 | 31,201,534 | 39,978,470 | 36,158,507 | 160,045,429 |
| 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 | 13,147,001 | 11,013,737 | 10,441,858 | 11,547,566 | 11,988,660 | 58,138,822 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 39,065,428 | 37,802,228 | 41,643,392 | 51,526,036 | 48,147,167 | 218,184,251 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 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 | |||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 218,184,251 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 39,065,428 | 37,802,228 | 41,643,392 | 51,526,036 | 48,147,167 | 218,184,251 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 643,712 | 731,807 | 821,313 | 960,786 | 1,433,801 | 4,591,419 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 643,712 | 731,807 | 821,313 | 960,786 | 1,433,801 | 4,591,419 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | |||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | -52,507 | 131,883 | 23,464 | -81,706 | 53,534 | 74,668 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 39,656,633 | 38,665,918 | 42,488,169 | 52,405,116 | 49,634,502 | 222,850,338 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
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| Software ID: | 22015565 |
| Software Version: | 2022v5.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d | OTHER PROGRAM SERVICES 4: Logistics - SIL works with non-dominant language communities who may reside in remote locations. It is often necessary for SIL to provide services to its staff that are unavailable in the local economy, such as housing, schools for dependent children, communications services, transportation, health care and access to food and supplies. |
| Form 990, Part VI, Section A, Line 6 | SIL International is a non-profit organization that has members. The majority of members are the same individuals whose salaries are recorded as donated labor, described in the Sch O comment for Part 1, Line 6. The rights of active members are a voting on referendums and bylaw amendments, b representation at a delegate conference which may examine and shape policy positions for the corporation, and c voice and vote in certain local strategy and operational matters which are not addressed by central policies. These individuals do not have rights to any distribution of assets upon dissolution of the organization. |
| Form 990, Part VI, Section A, Line 7a | The entire Board independent and non-independent Directors is elected by the membership. See the Part VI, Line 6 comment. |
| Form 990, Part VI, Section A, Line 7b | Board actions do not require approval of any other party. However, Bylaw Amendments must be approved by the membership. Also, a certain percentage of the membership (there are several ways to qualify for this percentage), or a majority of the Board, may determine that an issue needs to be taken to the membership as a referendum. These could address, reverse or modify a Board action. |
| Form 990, Part VI, Section B, Line 11b | Before filing, Form 990 is reviewed by the Board Treasurer, who then sends it to the Audit Committee and Board members for review and comment. |
| Form 990, Part VI, Section B, Line 12c | Once a year the officers, directors and key employees of SIL International complete a questionnaire disclosing any conflicts of interest they have. The Treasurer of the Board reviews these questionnaires and follows up on possible conflicts with the Board Finance Committee as needed. |
| Form 990, Part VI, Section B, Line 15a | The SIL Board of Directors has a compensation committee that does research which includes what other non-profits pay for a similar position as well as final approval by the board. |
| Form 990, Part VI, Section C, Line 19 | Audited Financial Statements and IRS Form 990 are available on the SIL International website. Governing documents and conflict of interest policy are available on request. |
| Form 990, Part XI, Line 9 | Use of donated labor & facilities = -$89324309 |
| Part 1, Line 1 - Organization's Mission | Continued: SIL's work is fueled by a desire to see people flourishing in community using the languages they value most. |
| Part I, Line 5 - Non-US Staff Working Overseas | SIL International has 144 employees in the United States. However, there are approximately 975 employees outside the United States. All salaries and wages are reflected on Part IX line 7. |
| Part I, Line 6 - Labor Donated by Other Organizations | A high percentage of the work of SIL International is done by individuals whose time is donated by organizations which are members of the Wycliffe Global Alliance. Those individuals are included on this line, and the value of their labor is reflected in Part XI, Line 6. |
| Part III, Line 1 - Organization's Mission | Continued: This includes linguistic research, orthography development, training in translation principles, literacy methods and mother tongue-based multilingual education, consultant help, and development of relevant tools and materials. |
| Part III, Line 4a - Language Development and Translation Programs | Continued: Additionally, SIL's Language and Culture Archives hosts more than 84,000 catalogued entries of language materials representing over 4,000 languages. These materials include dictionaries, primers, academic papers and traditional stories. Language communities benefit by access to important information preserved for present and future generations. |
| Part IX, Line 11e - Fundraising Costs | SIL has contribution income, but shows very little fundraising expense. The reason is that the contribution income on Part VIII, Line 1f is mostly from member organizations of Wycliffe Global Alliance. It is granted through a project proposal process. These proposals are prepared by managers in the normal course of their duties as program managers and does not represent a significant amount of time for them. However, a small amount in certain line items on Part IX has been allocated to fundraising expense. |
| Part IX, Line 5 - Officer & Director Compensation | All officers and directors are paid by unrelated organizations. When SIL International contributes towards that compensation, the cost appears in grants to domestic organizations Line 1 or grants to foreign organizations Line 3. |
| Part IX, Line 7 - Salaries & Wages for Non-US Staff | Not all expense reported on this line is reportable on Form 941. A high percentage is for non US citizens employed and performing services outside the United States. In addition, the work of volunteers listed on Part 1, Line 6 is valued as labor donated to SIL International and thus not reportable for 990 purposes. The value of that donated labor is reflected in Part XI, Line 9. |
| Part V, Line 4b - Non-US Financial Accounts | Financial accounts in foreign countries: Australia, Bangladesh, Benin, Brazil, Burkina Faso, Chad, Cameroon, Central African Republic, Democratic Republic of Congo, England, Ethiopia, Finland, Germany, Guatemala, Hong Kong, Cote D'Ivoire Ivory Coast, Kenya, Malaysia, Mali, Mexico, Mozambique, Niger, Nigeria, Nepal, Peru, Papua New Guinea, Philippines, Senegal, Solomon Islands, South Africa, South Sudan, Spain, Tanzania, Thailand, Togo, Uganda, United Arab Emirates, North Ireland, Scotland, and Wales, Vanuatu, and 9 other countries not named to protect staff. |
| Software ID: | 22015565 |
| Software Version: | 2022v5.0 |