Civic Intelligence

Sil Lead Inc.

990 • Fiscal year 2016 • EIN 45-2532091

Oct 01, 2015 to Sep 30, 2016 • Filed on May 09, 2017

7500 W Camp Wisdom RdDallas, TX 75236

(972) 708-7412

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.22x

Higher debt load relative to assets than 72% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

62nd percentile

0.09x

Higher debt load relative to revenue than 62% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

40th percentile

-0.1%

Higher net margin than 40% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

77th percentile

$70,404

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

54th percentile

3.1%

Faster asset growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$371,990

Up $11,023 (+3.1%) from 2015

Net Assets

Down

$289,929

Down $1,310 (-0.4%) from 2015

Liabilities

Up

$82,061

Up $12,333 (+18%) from 2015

Revenue

Down

$931,056

Down $141,925 (-13%) from 2015

Expenses

Down

$932,366

Down $187,647 (-17%) from 2015

Net Income

Up

-$1,310

Up $45,722 (+97%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0-$500KAssets 2012: $191,076Liabilities 2012: $155,965Net Assets 2012: $35,1112012Assets 2013: $271,679Liabilities 2013: $240,865Net Assets 2013: $30,8142013Assets 2014: $519,518Liabilities 2014: $181,247Net Assets 2014: $338,2712014Assets 2015: $360,967Liabilities 2015: $69,728Net Assets 2015: $291,2392015Assets 2016: $371,990Liabilities 2016: $82,061Net Assets 2016: $289,9292016Assets 2017: $1,129,819Liabilities 2017: $238,112Net Assets 2017: $891,7072017Assets 2018: $873,908Liabilities 2018: $84,115Net Assets 2018: $789,7932018Assets 2019: $767,732Liabilities 2019: $95,466Net Assets 2019: $672,2662019Assets 2020: $679,976Liabilities 2020: $124,496Net Assets 2020: $555,4802020Assets 2021: $575,166Liabilities 2021: $53,551Net Assets 2021: $521,6152021Assets 2022: $368,587Liabilities 2022: $92,827Net Assets 2022: $275,7602022Assets 2023: $104,951Liabilities 2023: $14,204Net Assets 2023: $90,7472023Assets 2024: $93,517Liabilities 2024: $139,517Net Assets 2024: -$46,0002024

Highlighted filing

2016

Assets$371,990
Liabilities$82,061
Net Assets$289,929

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $269,9892012Expenses 2013: $619,0872013Revenue 2014: $1,351,290Expenses 2014: $1,043,833Net Income 2014: $307,4572014Revenue 2015: $1,072,981Expenses 2015: $1,120,013Net Income 2015: -$47,0322015Revenue 2016: $931,056Expenses 2016: $932,366Net Income 2016: -$1,3102016Revenue 2017: $2,321,707Expenses 2017: $1,719,929Net Income 2017: $601,7782017Revenue 2018: $1,623,640Expenses 2018: $1,725,554Net Income 2018: -$101,9142018Revenue 2019: $936,593Expenses 2019: $1,054,120Net Income 2019: -$117,5272019Revenue 2020: $1,009,886Expenses 2020: $1,126,672Net Income 2020: -$116,7862020Revenue 2021: $801,475Expenses 2021: $835,340Net Income 2021: -$33,8652021Revenue 2022: $623,333Expenses 2022: $869,188Net Income 2022: -$245,8552022Revenue 2023: $433,151Expenses 2023: $618,164Net Income 2023: -$185,0132023Revenue 2024: $278,791Expenses 2024: $415,538Net Income 2024: -$136,7472024

Highlighted filing

2016

Revenue$931,056
Expenses$932,366
Net Income-$1,310
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
May 9, 2017
Return Version
2015v3.0
Gross Receipts
$931,056
Mission and Program Overview

Mission

The mission of SIL LEAD is to serve minority language communities and support the purposes and ends of SIL International, primarily through a focus on language and its role in education and development in minority language communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$233,836$241,760▲ $7,924
Cash and Non-Interest-Bearing Accounts$121,357$130,230▲ $8,873
Prepaid Expenses and Deferred Charges$3,810--
Accounts Receivable$1,964$0▼ $1,964
Savings and Temporary Cash Investments$0--
Other Notes and Loans Receivable, Net$0--
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0--
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0--
Intangible Assets$0--
Inventories for Sale or Use$0--
Loans From Officers Directors$0--
Total Assets$360,967$371,990▲ $11,023
Other Assets Total$0--
Liabilities
Accounts Payable and Accrued Expenses$69,728$82,061▲ $12,333
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Other Liabilities$0$0→ $0
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$69,728$82,061▲ $12,333
Net Assets / Fund Balance
Unrestricted Net Assets$287,922$248,106▼ $39,816
Temporarily Rstr Net Assets$3,317$41,823▲ $38,506
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$291,239$289,929▼ $1,310
Total Liabilities and Net Assets / Fund Balance$360,967$371,990▲ $11,023
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul Stephen FrankExecutive DirectorFT$46,991$23,413$70,404
Jeanne ThumTreasurer, CFO-$39,009$2,982$41,991
Eleanor Lee Berry - outgoingTreasurer, CFO-$30,676$8,098$38,774
Valerie Lynn MooreSecretaryPT$30,887$4,412$35,299

Board Members and Trustees

NameTitle
Mark TaylorBoard Chair
Catherine YoungDirector
Clare O'LearyDirector
Dave PearsonDirector
Joy PeytonDirector
Margaret MuthwiiDirector
Paul Nelson - outgoingDirector
Serge DussDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Multilingual Education ConsultancyLanguage Development ConsultingZuiderkruis 490, 3902 XP Veenendaa, Nl$122,967
Revenue and Support

Revenue Composition

Contributions and Grants
$930,796
Program Service Revenue
$0
Investment Income
$260
Other Revenue
$0
All Other Contributions
$178,516
Change in Net Assets
$-1,310

Audited Revenue Reconciliation

Revenue per Audited Statements
$931,056
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$4,796
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$935,852
Total Revenue per Form 990
$931,056
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$692,431
Salaries, Compensation, and Employee Benefits$203,691
Grants and Similar Amounts Paid$36,244
Total Fundraising Expense$9,120
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$351,904$62,810-$414,714
Other Salaries and Wages$93,349$66,558-$159,907
Travel$81,172$17,949-$99,121
Fees for Services Management$18,000$65,190-$83,190
Other Employee Benefits$22,473$7,007-$29,480
Occupancy$11,875$15,909-$27,784
Fees for Services Accounting-$25,297-$25,297
Grants to Domestic Orgs$22,900--$22,900
Advertising$2,363$2,229$8,978$13,570
Foreign Grants$13,344--$13,344
Payroll Taxes$5,877$5,400-$11,277
Office Expenses$6,790$2,900$142$9,832
Information Technology$5,595$1,788-$7,383
Fees for Services Legal-$3,775-$3,775
Conferences and Meetings-$3,045-$3,045
Pension Plan Contributions$1,416$1,611-$3,027
Payments to Affiliates-$2,717-$2,717
Insurance$0$2,003-$2,003
Total Functional Expenses$637,058$286,188$9,120$932,366

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$937,162
Expenses per Audited Statements$932,366
Total Expenses per Form 990$932,366
Expenses Not Reported on Form 990$4,796
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wycliffe Bible TranslatorsOrlando, FL501 (c) (3)Language Development$22,900

International Summary

Offices
3
Employees
36
Spending
$486,416

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaProgram Services---$291,335
South AsiaProgram Services---$174,876
South AmericaGrantmakingEducational Materials Training and Development-22$10,660
South AmericaProgram Services---$5,858
Europe (including Iceland and Greenland)GrantmakingIndigenous Teacher Scholarships113$1,684
Sub-Saharan AfricaGrantmaking---$1,000
East Asia and the PacificProgram ServicesLanguage Analysis21$600
South AmericaFundraisingEducational Materials Training and Development--$403
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The return is prepared by staff knowledgeable about the 990. Any questions requiring additional expertise are referred to our CPA firm, the final return is reviewed by the Treasurer, then by the Executive Director and the Board before filing.

Form 990, Part VI, Section B, Line 12C

The Board and Senior Executives respond to a questionnaire each year disclosing any potential conflicts of interest.

Form 990, Part VI, Section B, Line 15

The Executive Director's salary was established by the Board at a level commensurate with the need for living conservatively in the Washington DC area and was documented in the minutes.

Form 990, Part VI, Section C, Line 19

Governing documents and conflict of interest policy are made available to the public by request. Financial Statements are published on the website.

Filing and Contact Details

Filer

Filer Name
Sil Lead Inc
EIN
45-2532091
Phone
9727087412
Address
7500 W Camp Wisdom Rd, Dallas, TX 75236
Doing Business As
See Sch O

Signing Officer

Name
Jeanne Thum
Title
Treasurer, CFO
Phone
9727087412
Signed
2017-05-09

Organization Details

Principal Officer
Paul Frank
Formed
2011
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
8
Supplemental Narrative

Additional Explanations

Form 990, Header, Line C

DBAs include LEAD; LEAD Asia, Language Education and Development; Literacy, Education, and Development

Form 990, Part III, Line 2

See description given on Line 4c.

Form 990, Part IX, Line 7

Lines 7-10 include amounts paid for leased employees, thus there is no W-3 traceable to these, and they are not listed on Pg. 1, line 6. There are 8 such employees, 4 US-based and 4 working abroad. Leadership of SIL LEAD is provided by an unrelated partner organization and payment for these services are included on line 11a. Project activity is contractual in nature and payments to staff to operate those programs are included on line 11g. All employees and international consultants are included in the data on Schedule F.

Form 990, Part IX, Line 11G

Other fees for services include: 1) program related costs for linguistics consultants and program development, support, and oversight services totaling $351,905, and 2) general development and administrative services totaling $62,810.

Form 990, Part XI, Line 9

Donated services

Form 990, Part XII, Line 2C

The Board has established an Audit Committee which selects the audit firm, oversees the audit process, approves the audited financial statements and management comment letter, and meets with the auditor without management present at least once each year.

Financial Statement Notes

Schedule D, Part X, Line 2

The financial statement effects of a tax position taken or expected to be taken are recognized in the 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 statement of activities., As of September 30, 2016 the Organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0During FY16, SIL LEAD participated as a subcontractor in four multi-year language development projects funded by USAID. As a subcontractor to RTI International, SIL LEAD continued its work in Uganda, Ethiopia, and Nepal. SIL LEAD also began work on a new five-year project in Afghanistan as a subcontractor to Creative Associates International. Each of these projects is designed to support the corresponding Ministries of Education in their efforts to improve the quality of education in their nations. SIL LEAD's involvement in these projects involves technical assistance in curriculum review, evaluation, and design; policy review and support; enhancement of local government capacity through training and consultation; development and production of instructional materials; the training of writers, teachers and trainers; and facilitation and support of workshops in each of these areas. Specific FY16 accomplishments include: 1) Uganda SHRP: Production (review, editing, and assembly) of 20 student books & 20 teacher guides; 3 training workshops for teachers, facilitators, and trainers; technical assistance in finalizing the instructional framework, materials development handouts, and instruction manuals for P1-P4 as SIL LEAD closed out its five years of work on the project, 2) Ethiopia READ TA: Facilitation of a series of writers' workshops (2) which trained 38 people from 7 languages to write leveled and decodable readers and prepare the books for publishing using Bloom software; technical assistance for English language curriculum review and revision, 3) Nepal EGRP: Development of Grade 1 student books and teacher guides for 2 languages, 4) Afghanistan ACR: Teacher training, language mapping and policy support; development of Grade 1 and 2 student books and teacher's guides for two languages.
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IRS990/Form990PartVIISectionAGrp/PersonNm3Margaret Muthwii
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IRS990/Form990PartVIISectionAGrp/PersonNm10Jeanne Thum
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Treasurer, CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt11Treasurer, CFO
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IRS990/MissionDesc0The mission of SIL LEAD is to serve minority language communities and support the purposes and ends of SIL International, primarily through a focus on language and its role in education and development in minority language communities.
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01416
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IRS990/PrincipalOfficerNm0Paul Frank
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IRS990/ProgSrvcAccomActy2Grp/Desc0SIL LEAD also participated as a subcontractor on several shorter-term fixed price contracts involving work with RTI International, University Research Co., Cambridge Education, World Vision, and Plan International. Work on these projects included: 1) Bloom software was enhanced, the software interface and training videos were localized, and a curriculum for training Bloom trainers was developed in support of the development of 200 decodable and leveled readers in each of 16 languages in 7 countries, 2) Two Mozambican languages were analyzed using SynPhony and training workshops were held to support the development of an early grade reading initiative for students in grades 1 to 3, 3) A detailed assessment of teacher guides and student materials was completed for 4 languages in Niger, 4) A Bloom training workshop was held in Ethiopia to develop supplementary reading materials in 3 local languages and provide training on Bloom's technical capabilities, 5) Support was provided for the leadership team in the development of primary grade materials to improve reading skills of Malawian students, 6) Language analysis using SynPhony software was completed as well as the development of a SynPhony user manual for Malawi based personnel.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0109599
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0SIL LEAD has a goal of assisting community-based organizations in their language development efforts through small grants. Although small grants have been made in previous years, FY16 brought to fruition the efforts of the first pilot project in this area. In mid-2015 SIL LEAD launched a project to raise funds via donations in order to provide scholarships to indigenous Peruvian teachers who had completed 4 years of university-level studies but who had been unable to complete their thesis requirements in order to become fully licensed. Changes in Peruvian law resulted in the likelihood that many indigenous teachers who had previously been permitted to teach without a título (comparable to a teaching credential) would lose their teaching positions. The first transfer of funds to our local partner took place in December 2015 and fundraising continued until April 2016. During FY16, a total of 12 scholarships were awarded. Several recipients were able to quickly complete their thesis requirements and receive their títulos.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt022275
IRS990/ProgSrvcAccomActy3Grp/GrantAmt012344
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Expenses related to grantmaking to domestic organizations with which SIL LEAD has an active partnership in the performance of its mission and a $1,000 charitable contribution to support a church in Africa.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.14$0.05$0.28$0.42$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.01$0.09$0.43$0.62$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.09$0.28$0.62$0.87$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.05$0.52$0.80$0.84$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.12$0.56$1.01$1.13$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.10$0.67$0.94$1.05$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.08$0.79$1.62$1.73$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.24$0.89$2.32$1.72$0.60
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.08$0.29$0.93$0.93$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.07$0.29$1.07$1.12$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.18$0.34$1.35$1.04$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.24$0.03$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.16$0.04$0.27