Summer Institute of Linguistics Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SIL advocates, builds capacity, and works with local communities to apply language expertise that advances meaningful development, education, and engagement with Scripture. Continue on Schedule O
- Income
- $54.0 million
- Spending
- $61.7 million
- Spent on programs
- 73%
- Reserves
- 5.6 months of spending
- Largest source of income
- donations and private grants, 79%
- Employees
- 202
- Volunteers
- 3,039
- Highest pay
- $181,767, executive dir.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 65 out of 100. Higher than 40% of charities in its peer group (international, $10m to $100m).
Reserves
20 of 35Spendable reserves would cover 5.6 months of spending.
Debt
16 of 20It owes 17% of what it owns.
Living within its means
4 of 15Spending exceeded income by 14% of income.
Income trend
10 of 15Income fell 6% on the year before.
Spending floor
15 of 1573% of spending went to programs and raising each dollar of donations cost 3 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 35% of charities in its peer group (international, $10m to $100m).
Independent board
25 of 259 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $17.2 million spent. Language Engagements - SIL works with over 1,500 communities worldwide (impacting more than 950 million people) as they build their capacity for sustainable development with their own languages. Program engagements include language development that involves ongoing planned actions that a language community takes to ensure that its language continues to serve its needs and goals. SIL's expertise includes training and consulting in linguistic analysis, orthography and writing systems development, literature development (including translation) and mother tongue-based multilingual education and literacy. SIL publishes Ethnologue, an authoritative resource on world languages, referencing more than 7,000 languages. Continue on Schedule O. Continued: Additionally, SIL's Language and Culture Archives hosts more than 98,000 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.
- $14.5 million spent. 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. Continued: To do this, SIL advocates and builds capacity for mother tongue-based multilingual education programs that help students learn effectively through both their home languages and other languages. 2) Materials creation and publishing: SIL works in partnership with non-dominant language communities to develop new written and oral materials in the languages they value most. The kind of materials is determined by the community. Content covers a variety of subjects, and might include print, audio or video items such as primers, folk stories, textbooks, health and hygiene guidelines, games, history, etc. In addition to new materials, local workers are trained to adapt or translate pertinent information from other languages on subjects such as nutrition, farming, exploitation awareness, health (e.g. HIV/AIDS, family planning, epidemic prevention, etc.) and Scripture texts. SIL also works with communities to foster the effective use of these materials. 3) Language technology: SIL develops and maintains software, fonts and open standards that make language work possible for communities and practitioners worldwide. This includes tools for linguistic analysis and documentation, dictionary and literacy materials production, Scripture translation and recording, and custom keyboards and writing systems for scripts not otherwise supported by mainstream technology. Much of this software is freely available under open licenses, extending its reach far beyond SILs own programs to other organizations and individuals working in language development globally.
- $13.3 million spent. Language Services - SIL has three primary areas of language services: training in language development and multilingual education, and materials development and publications. 1) Training in language development and multilingual education: In addition to working with communities at the local level, SIL is an acknowledged leader in formal academic programs for the components of cross-cultural language-based service. SIL works in partnership with more than 20 institutions around the world to offer classroom and online training in applied linguistics and related subjects. SIL offers technical expertise and training to support the decisions of both local and diaspora communities about how to maintain their cultures and use their languages to address their changing needs. Continue on Schedule O.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1983.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.