School for Field Studies INC FY2021 filing

Tax-deductible

West Boxford, MA501(c)(3)Since 1980EIN 04-2711596Revenue $3.0M in FY2021

On file with the IRSfieldstudies.orgPo Box 506, 01885-0506 · West Boxford, MATax-exempt since Apr 1981School — 170(b)(1)(A)(ii)

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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.
72¢ of each $1 spent went to programs.
$89K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$89K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.3 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
$2.3M
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 13 voting members
Looks good: 12 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
-77% vs prior year
Spent
$3.9M
To programs
72%
Net assets
$3.0M
By yearFY2019–FY2025
Revenue
$3.0M
FY2021▼ -77%
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
$3.9M
FY2021▼ -62%
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
$3.0M
FY2021▼ -18%
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 FY2021 Form 990 (year ending August 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

72 cents of each dollar spent went to programs.

Program services 72% · $2.8M Management & general 27% · $1.1M Fundraising 1% · $23K

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

17 people listed on the 990; $89K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President & Secretary
$88,965Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$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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Provided by the organization

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1 program · $2.8M · in their own filed words · FY2020
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, kenya, panama, peru, tanzania and the turks and caicos islands.

$2.8Mprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Gifts and grantsLn 1h$2.7M
Fees for servicesLn 2g$380K
Investment incomeLn 3$8K
Money outPt IX
$3.9M
Ln 25
Programscol B$2.8M
Managementcol C$1.1M
Fundraisingcol D$23K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$5.3M
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.7M
Government grantsLn 1e$572K
Fees for servicesLn 2g$380K
Investment incomeLn 3$8K
Gains on assetsLn 7−$80K
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$739K
SavingsLn 2$640K
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$1.7M
Land, buildings, equipmentLn 10c$1.9M
Other assetsLn 15$165K
Total assetsLn 16$5.3M
LiabilitiesLn 26$2.3M
Net assetsLn 32$3.0M
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 FY21End FY21
Cash and savingsLn 1–2$1.7M$1.4M
InvestmentsLn 11–13$748K$1.7M
Land, buildings, equipmentLn 10c$2.3M$1.9M
Total assetsLn 16$5.3M$5.3M
LiabilitiesLn 26$1.7M$2.3M
Net assetsLn 32$3.6M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$34K$34K
Pay of current officers, directors and key staffLn 5$110K$63K$46K$1K
Other salaries and wagesLn 7$1.4M$1.0M$304K$18K
Pension plan contributionsLn 8$28K$14K$15K
Other employee benefitsLn 9$288K$109K$179K
Payroll taxesLn 10$112K$86K$24K$1K
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$43K$43K
Investment management feesLn 11f$7K$7K
Other fees for servicesLn 11g$221K$200K$22K$257
Advertising and promotionLn 12$10K$10K
Office expensesLn 13$136K$82K$54K$396
Information technologyLn 14$237K$2K$235K
OccupancyLn 16$403K$342K$59K$1K
TravelLn 17$129K$119K$9K$1
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$14K$5K$9K
Depreciation, depletion and amortizationLn 22$339K$335K$4K$88
InsuranceLn 23$166K$122K$43K$1K
Other expenses (24a–d)Ln 24$202K$189K$13K$5
Total functional expensesLn 25$3.9M$2.8M$1.1M$23K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $3,036,035 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,166,890$2,727,791
I-9 Program service revenuePrior year $9,854,661$380,232
I-10 Investment incomePrior year $19,337−$71,988
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $13,040,888$3,036,035
I-13 Grants and similar amounts paidPrior year $435,594$33,800
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,278,889$1,907,616
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,486,766$1,914,909
I-18 Total expensesPrior year $10,201,249$3,856,325
I-19 Revenue less expensesPrior year $2,839,639−$820,290
Part VI · Governance 12 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members12
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 $3,036,035 across 7 lines filed
VIII-1e Government grants$571,750
VIII-1f All other contributions, gifts and grants$2,156,041
VIII-1h Total contributions, gifts and grants$2,727,791
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $380,232$380,232
VIII-3 Investment incomeExcluded from tax $7,794$7,794
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$79,782−$79,782
VIII-12 Total revenueRelated to mission $380,232 · Unrelated business $0 · Excluded from tax −$71,988$3,036,035
Part IX · Statement of functional expenses $3,856,325 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $33,800$33,800
IX-5 Pay of current officers, directors and key staffPrograms $62,531 · Management $46,076 · Fundraising $1,096$109,703
IX-7 Other salaries and wagesPrograms $1,048,723 · Management $303,842 · Fundraising $17,746$1,370,311
IX-8 Pension plan contributionsPrograms $13,549 · Management $14,515$28,064
IX-9 Other employee benefitsPrograms $109,324 · Management $178,631$287,955
IX-10 Payroll taxesPrograms $85,875 · Management $24,287 · Fundraising $1,421$111,583
IX-11b Legal feesPrograms $6,844$6,844
IX-11c Accounting feesManagement $43,346$43,346
IX-11f Investment management feesPrograms $6,949$6,949
IX-11g Other fees for servicesPrograms $199,513 · Management $21,575 · Fundraising $257$221,345
IX-12 Advertising and promotionPrograms $9,531$9,531
IX-13 Office expensesPrograms $81,516 · Management $54,261 · Fundraising $396$136,173
IX-14 Information technologyPrograms $2,051 · Management $234,838$236,889
IX-16 OccupancyPrograms $342,333 · Management $59,358 · Fundraising $1,350$403,041
IX-17 TravelPrograms $119,366 · Management $9,167 · Fundraising $1$128,534
IX-19 Conferences, conventions and meetingsPrograms $1,413$1,413
IX-20 InterestPrograms $4,730 · Management $9,161$13,891
IX-22 Depreciation, depletion and amortizationPrograms $334,951 · Management $4,407 · Fundraising $88$339,446
IX-23 InsurancePrograms $122,044 · Management $42,682 · Fundraising $1,024$165,750
IX-24 Other expenses (24a–d)Programs $188,865 · Management $12,887 · Fundraising $5$201,757
IX-25 Total functional expensesPrograms $2,773,908 · Management $1,059,033 · Fundraising $23,384$3,856,325
Part X · Balance sheet $5,278,394 assets, 16 lines filed
Asset lines not itemized here account for $106,790; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,131,616$739,184
X-2 Savings and temporary cash investmentsStart of year $541,948$639,742
X-9 Prepaid expenses and deferred chargesStart of year $158,669$79,168
X-10c Land, buildings and equipment, netStart of year $2,286,309$1,867,081
X-11 Publicly traded securitiesStart of year $748,427$1,681,139
X-15 Other assetsStart of year $165,290$165,290
X-16 Total assetsStart of year $5,272,541$5,278,394
X-17 Accounts payable and accrued expensesStart of year $354,479$134,065
X-19 Deferred revenueStart of year $56,135$1,381,181
X-24 Unsecured notes and loans payableStart of year $742,800$795,143
X-25 Other liabilitiesStart of year $16,337$10,584
X-26 Total liabilitiesStart of year $1,669,751$2,320,973
X-27 Net assets without donor restrictionsStart of year $2,756,220$1,952,232
X-28 Net assets with donor restrictionsStart of year $846,570$1,005,189
X-32 Total net assets or fund balancesStart of year $3,602,790$2,957,421
X-33 Total liabilities and net assetsStart of year $5,272,541$5,278,394
Part XI · Reconciliation of net assets $2,957,421 net assets at year end
XI-1 Total revenue$3,036,035
XI-2 Total expenses$3,856,325
XI-3 Revenue less expenses−$820,290
XI-4 Net assets at start of year$3,602,790
XI-5 Net unrealized gains (losses) on investments$167,972
XI-7 Investment expenses$6,949
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,957,421

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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