Sfs creates transformative study abroad experiences through Field-based learning and research. Our educational programs explore the human and ecological dimensions of the complex environmental problems faced by our local partners, contributing to sustainable solutions in the places where we live and work. The sfs community is part of a growing network of individuals and institutions committed to environmental stewardship. To provide credited college courses in environmental Studies to undergraduate students.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 15 volunteers and 59 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 7
filings with a surplus
Average surplus $334K a year · 3% of revenue · last 7 filings
Worth a look: a surplus in 3 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$559K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8.1M
66% of total assets
Worth a look: liabilities are 66% of assets; over 65%.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$17.1M
+21% vs prior year
Spent
$16.3M
To programs
86%
Net assets
$4.2M
By yearFY2019–FY2025
Revenue
$17.1M
FY2025▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2019$10.9M
FY2020$13.0M
FY2021$3.0M
FY2022$8.4M
FY2023$13.5M
FY2024$14.1M
FY2025$17.1M
Expenses
$16.3M
FY2025▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2019$11.7M
FY2020$10.2M
FY2021$3.9M
FY2022$8.6M
FY2023$12.8M
FY2024$14.2M
FY2025$16.3M
Net assets
$4.2M
FY2025▲ +25%
Tap a bar for its year
Net assets by fiscal year
FY2019$711K
FY2020$3.6M
FY2021$3.0M
FY2022$2.6M
FY2023$3.3M
FY2024$3.3M
FY2025$4.2M

From the FY2025 Form 990 (year ending August 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1981.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $14.1M Management & general 12% · $1.9M Fundraising 2% · $290K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

18 people listed on the 990; $559K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President & Secretary
$195,672Pt VII · Sec A
Chief Operating Officer
$130,378Pt VII · Sec A
VP of Finance
$121,954Pt VII · Sec A
VP of Operations
$110,987Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James Cramer$195,672$195,406$200,724$164,982$88,965$88,965
Katlyn Osgood-Armstrong$130,378$116,367$109,564———
Yizette Bonifacio$121,954$109,899$105,228———
Philip Mangis$110,987—————
Cliff Roberts—————$2

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers college courses abroad, focusing on environmental issues and sustainable solutions.

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1 program · $14.1M · in their own filed words · FY2024
01

SFS provides rigorous accredited college semester study abroad programs in environmental science and field research and community service for almost 700 undergraduate students at its ten study and research centers in australia, bhutan, cambodia, chile (patagonia), costa rica, roatia, kenya, italy, panama, peru, tanzania and the turks and…

$14.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$1K
Grants paid · 7 grants · $2.6M · 2018–2024
Unitemized GrantFY2024$481,518
Unitemized GrantFY2023$425,274
Unitemized GrantFY2022$459,026
Unitemized GrantFY2021$265,737
Unitemized GrantFY2020$33,800
Unitemized GrantFY2019$435,594
Unitemized GrantFY2018$525,945

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$17.1M
Ln 12
Fees for servicesLn 2g$14.9M
Gifts and grantsLn 1h$2.0M
Investment incomeLn 3$136K
Money outPt IX
$16.3M
Ln 25
Programscol B$14.1M
Managementcol C$1.9M
Fundraisingcol D$290K
Owns and owesPt X
$4.2M
net assets · Ln 32
Cash and savingsLn 1–2$5.8M
Total assetsLn 16$12.3M
LiabilitiesLn 26$8.1M
PeoplePt VI, VII
18
listed · VII A
PaidVII A4
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Noncash giftsLn 1g$961
Fees for servicesLn 2g$14.9M
Investment incomeLn 3$136K
Total revenueLn 12$17.1M
Assets in detailPt X, end of year
CashLn 1$2.1M
SavingsLn 2$3.7M
Cash and savings togetherLn 1–2$5.8M
InvestmentsLn 11–13$1.9M
Land, buildings, equipmentLn 10c$2.1M
Other assetsLn 15$2.1M
Total assetsLn 16$12.3M
LiabilitiesLn 26$8.1M
Net assetsLn 32$4.2M
OperationsPt I, VI
EmployeesI 559
VolunteersI 615
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$5.2M$5.8M
InvestmentsLn 11–13$1.8M$1.9M
Land, buildings, equipmentLn 10c$2.0M$2.1M
Total assetsLn 16$11.2M$12.3M
LiabilitiesLn 26$7.9M$8.1M
Net assetsLn 32$3.3M$4.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$482K$482K
Pay of current officers, directors and key staffLn 5$513K$400K$87K$26K
Other salaries and wagesLn 7$6.4M$5.7M$633K$150K
Pension plan contributionsLn 8$112K$91K$17K$4K
Other employee benefitsLn 9$529K$332K$139K$57K
Payroll taxesLn 10$632K$571K$48K$13K
Legal feesLn 11b$61K$3K$58K
Accounting feesLn 11c$54K$54K
Investment management feesLn 11f$7K$7K
Other fees for servicesLn 11g$1.5M$1.1M$351K$996
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$678K$647K$20K$12K
Information technologyLn 14$42K$7K$35K
OccupancyLn 16$1.2M$1.1M$64K
TravelLn 17$1.6M$1.5M$98K$8K
Conferences, conventions and meetingsLn 19$99K$96K$519$3K
Depreciation, depletion and amortizationLn 22$299K$253K$47K
InsuranceLn 23$393K$310K$67K$15K
Other expenses (24a–d)Ln 24$1.6M$1.4M$197K$179
All other expensesLn 24e$162K$162K$180$114
Total functional expensesLn 25$16.3M$14.1M$1.9M$290K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $17.1M$16.3M$778K$4.2M 990 PDF
FY2024 $14.1M$14.2M−$121K$3.3M 990 PDF
FY2023 $13.5M$12.8M$686K$3.3M 990 PDF
FY2022 $8.4M$8.6M−$215K$2.6M 990 PDF
FY2021 $3.0M$3.9M−$820K$3.0M 990 PDF
FY2020 $13.0M$10.2M$2.8M$3.6M 990 PDF
FY2019 $10.9M$11.7M−$808K$711K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $17,120,555 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $795,924$2,044,361
I-9 Program service revenuePrior year $13,231,571$14,940,461
I-10 Investment incomePrior year $82,818$135,733
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $14,110,313$17,120,555
I-13 Grants and similar amounts paidPrior year $425,274$481,518
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $6,630,940$8,227,345
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $7,174,971$7,633,978
I-18 Total expensesPrior year $14,231,185$16,342,841
I-19 Revenue less expensesPrior year −$120,872$777,714
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $17,120,555 across 6 lines filed
VIII-1f All other contributions, gifts and grants$2,044,361
VIII-1g Noncash contributions (included above)$961
VIII-1h Total contributions, gifts and grants$2,044,361
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,940,461$14,940,461
VIII-3 Investment incomeExcluded from tax $135,733$135,733
VIII-12 Total revenueRelated to mission $14,940,461 · Unrelated business $0 · Excluded from tax $135,733$17,120,555
Part IX · Statement of functional expenses $16,342,841 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $481,518$481,518
IX-5 Pay of current officers, directors and key staffPrograms $399,998 · Management $87,179 · Fundraising $25,641$512,818
IX-7 Other salaries and wagesPrograms $5,659,098 · Management $632,650 · Fundraising $150,386$6,442,134
IX-8 Pension plan contributionsPrograms $90,823 · Management $17,020 · Fundraising $4,238$112,081
IX-9 Other employee benefitsPrograms $332,426 · Management $138,910 · Fundraising $57,225$528,561
IX-10 Payroll taxesPrograms $570,721 · Management $47,947 · Fundraising $13,083$631,751
IX-11b Legal feesPrograms $2,824 · Management $57,933$60,757
IX-11c Accounting feesManagement $54,415$54,415
IX-11f Investment management feesManagement $7,374$7,374
IX-11g Other fees for servicesPrograms $1,120,421 · Management $350,511 · Fundraising $996$1,471,928
IX-12 Advertising and promotionPrograms $3,024$3,024
IX-13 Office expensesPrograms $646,637 · Management $19,849 · Fundraising $11,863$678,349
IX-14 Information technologyPrograms $7,367 · Management $34,798$42,165
IX-16 OccupancyPrograms $1,123,280 · Management $63,685$1,186,965
IX-17 TravelPrograms $1,493,232 · Management $98,065 · Fundraising $7,901$1,599,198
IX-19 Conferences, conventions and meetingsPrograms $95,735 · Management $519 · Fundraising $2,996$99,250
IX-22 Depreciation, depletion and amortizationPrograms $252,566 · Management $46,780$299,346
IX-23 InsurancePrograms $310,363 · Management $67,137 · Fundraising $15,409$392,909
IX-24 Other expenses (24a–d)Programs $1,378,389 · Management $197,428 · Fundraising $179$1,575,996
IX-24e All other expensesPrograms $162,008 · Management $180 · Fundraising $114$162,302
IX-25 Total functional expensesPrograms $14,130,430 · Management $1,922,380 · Fundraising $290,031$16,342,841
Part X · Balance sheet $12,267,924 assets, 17 lines filed
Asset lines not itemized here account for $111,075; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $2,681,457$2,066,545
X-2 Savings and temporary cash investmentsStart of year $2,548,211$3,689,777
X-3 Pledges and grants receivableStart of year $1,000$12,618
X-9 Prepaid expenses and deferred chargesStart of year $287,226$261,276
X-10c Land, buildings and equipment, netStart of year $2,014,143$2,083,021
X-11 Publicly traded securitiesStart of year $1,775,717$1,895,290
X-15 Other assetsStart of year $1,791,541$2,148,322
X-16 Total assetsStart of year $11,197,484$12,267,924
X-17 Accounts payable and accrued expensesStart of year $352,273$394,450
X-19 Deferred revenueStart of year $5,880,351$5,467,009
X-24 Unsecured notes and loans payableStart of year $141,755$138,036
X-25 Other liabilitiesStart of year $1,491,820$2,098,761
X-26 Total liabilitiesStart of year $7,866,199$8,098,256
X-27 Net assets without donor restrictionsStart of year $2,137,353$2,977,179
X-28 Net assets with donor restrictionsStart of year $1,193,932$1,192,489
X-32 Total net assets or fund balancesStart of year $3,331,285$4,169,668
X-33 Total liabilities and net assetsStart of year $11,197,484$12,267,924
Part XI · Reconciliation of net assets $4,169,668 net assets at year end
XI-1 Total revenue$17,120,555
XI-2 Total expenses$16,342,841
XI-3 Revenue less expenses$777,714
XI-4 Net assets at start of year$3,331,285
XI-5 Net unrealized gains (losses) on investments$60,669
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,169,668

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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