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.
85¢ of each $1 spent went to programs.
$165K 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

FY2022 · 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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$165K
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
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
$4.3M
62% of total assets
Fine: liabilities are 62% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.4M
+176% vs prior year
Spent
$8.6M
To programs
85%
Net assets
$2.6M
By yearFY2019–FY2025
Revenue
$8.4M
FY2022▲ +176%
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
$8.6M
FY2022▲ +123%
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
$2.6M
FY2022▼ -13%
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 FY2022 Form 990 (year ending August 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

85 cents of each dollar spent went to programs.

Program services 85% · $7.3M Management & general 14% · $1.2M Fundraising 0% · $7K

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; $165K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
President & Secretary
$164,982Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee (thru 11/21)
$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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1 program · $7.3M · in their own filed words · FY2021
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.

$7.3Mprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$8.4M
Ln 12
Fees for servicesLn 2g$6.6M
Gifts and grantsLn 1h$1.8M
Investment incomeLn 3$30K
Money outPt IX
$8.6M
Ln 25
Programscol B$7.3M
Managementcol C$1.2M
Fundraisingcol D$7K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$3.1M
Total assetsLn 16$6.8M
LiabilitiesLn 26$4.3M
PeoplePt VI, VII
17
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.8M
Government grantsLn 1e$933K
Fees for servicesLn 2g$6.6M
Investment incomeLn 3$30K
Gains on assetsLn 7−$422
Total revenueLn 12$8.4M
Assets in detailPt X, end of year
CashLn 1$3.0M
SavingsLn 2$92K
Cash and savings togetherLn 1–2$3.1M
InvestmentsLn 11–13$1.5M
Land, buildings, equipmentLn 10c$1.9M
Other assetsLn 15$0
Total assetsLn 16$6.8M
LiabilitiesLn 26$4.3M
Net assetsLn 32$2.6M
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 FY22End FY22
Cash and savingsLn 1–2$1.4M$3.1M
InvestmentsLn 11–13$1.7M$1.5M
Land, buildings, equipmentLn 10c$1.9M$1.9M
Total assetsLn 16$5.3M$6.8M
LiabilitiesLn 26$2.3M$4.3M
Net assetsLn 32$3.0M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$266K$266K
Pay of current officers, directors and key staffLn 5$200K$148K$50K$2K
Other salaries and wagesLn 7$3.2M$2.9M$325K
Pension plan contributionsLn 8$93K$77K$15K$172
Other employee benefitsLn 9$383K$300K$81K$1K
Payroll taxesLn 10$261K$235K$26K$117
Legal feesLn 11b$297$297
Accounting feesLn 11c$69K$69K
Investment management feesLn 11f$7K$7K
Other fees for servicesLn 11g$458K$436K$22K$128
Advertising and promotionLn 12$32K$32K
Office expensesLn 13$420K$256K$164K$164
Information technologyLn 14$340K$6K$334K
OccupancyLn 16$849K$813K$34K$1K
TravelLn 17$576K$526K$50K$234
Conferences, conventions and meetingsLn 19$29K$27K$1K$51
InterestLn 20$8K$4K$4K
Depreciation, depletion and amortizationLn 22$265K$254K$11K$420
InsuranceLn 23$197K$163K$33K$836
Other expenses (24a–d)Ln 24$955K$937K$17K$469
Total functional expensesLn 25$8.6M$7.3M$1.2M$7K

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 Viewing $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 FY2022 990 (6 parts)
Part I · Summary $8,382,638 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,727,791$1,773,717
I-9 Program service revenuePrior year $380,232$6,579,330
I-10 Investment incomePrior year −$71,988$29,591
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,036,035$8,382,638
I-13 Grants and similar amounts paidPrior year $33,800$265,737
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,907,616$4,126,967
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,914,909$4,204,620
I-18 Total expensesPrior year $3,856,325$8,597,324
I-19 Revenue less expensesPrior year −$820,290−$214,686
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $8,382,638 across 7 lines filed
VIII-1e Government grants$932,640
VIII-1f All other contributions, gifts and grants$841,077
VIII-1h Total contributions, gifts and grants$1,773,717
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,579,330$6,579,330
VIII-3 Investment incomeExcluded from tax $30,013$30,013
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$422−$422
VIII-12 Total revenueRelated to mission $6,579,330 · Unrelated business $0 · Excluded from tax $29,591$8,382,638
Part IX · Statement of functional expenses $8,597,324 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $265,737$265,737
IX-5 Pay of current officers, directors and key staffPrograms $148,351 · Management $50,118 · Fundraising $2,005$200,474
IX-7 Other salaries and wagesPrograms $2,865,485 · Management $324,810$3,190,295
IX-8 Pension plan contributionsPrograms $77,459 · Management $14,909 · Fundraising $172$92,540
IX-9 Other employee benefitsPrograms $300,492 · Management $80,926 · Fundraising $1,366$382,784
IX-10 Payroll taxesPrograms $234,818 · Management $25,939 · Fundraising $117$260,874
IX-11b Legal feesPrograms $297$297
IX-11c Accounting feesManagement $68,528$68,528
IX-11f Investment management feesManagement $7,120$7,120
IX-11g Other fees for servicesPrograms $435,658 · Management $21,911 · Fundraising $128$457,697
IX-12 Advertising and promotionPrograms $32,224$32,224
IX-13 Office expensesPrograms $255,992 · Management $163,528 · Fundraising $164$419,684
IX-14 Information technologyPrograms $5,719 · Management $334,395$340,114
IX-16 OccupancyPrograms $813,035 · Management $34,364 · Fundraising $1,348$848,747
IX-17 TravelPrograms $525,536 · Management $50,332 · Fundraising $234$576,102
IX-19 Conferences, conventions and meetingsPrograms $27,356 · Management $1,284 · Fundraising $51$28,691
IX-20 InterestPrograms $4,012 · Management $4,154$8,166
IX-22 Depreciation, depletion and amortizationPrograms $254,132 · Management $10,741 · Fundraising $420$265,293
IX-23 InsurancePrograms $163,109 · Management $33,427 · Fundraising $836$197,372
IX-24 Other expenses (24a–d)Programs $937,387 · Management $16,729 · Fundraising $469$954,585
IX-25 Total functional expensesPrograms $7,346,799 · Management $1,243,215 · Fundraising $7,310$8,597,324
Part X · Balance sheet $6,829,658 assets, 16 lines filed
Asset lines not itemized here account for $104,432; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $739,184$2,981,101
X-2 Savings and temporary cash investmentsStart of year $639,742$91,828
X-9 Prepaid expenses and deferred chargesStart of year $79,168$249,647
X-10c Land, buildings and equipment, netStart of year $1,867,081$1,880,146
X-11 Publicly traded securitiesStart of year $1,681,139$1,522,504
X-15 Other assetsStart of year $165,290$0
X-16 Total assetsStart of year $5,278,394$6,829,658
X-17 Accounts payable and accrued expensesStart of year $134,065$182,185
X-19 Deferred revenueStart of year $1,381,181$3,932,271
X-24 Unsecured notes and loans payableStart of year $795,143$149,129
X-25 Other liabilitiesStart of year $10,584$4,866
X-26 Total liabilitiesStart of year $2,320,973$4,268,451
X-27 Net assets without donor restrictionsStart of year $1,952,232$1,736,640
X-28 Net assets with donor restrictionsStart of year $1,005,189$824,567
X-32 Total net assets or fund balancesStart of year $2,957,421$2,561,207
X-33 Total liabilities and net assetsStart of year $5,278,394$6,829,658
Part XI · Reconciliation of net assets $2,561,207 net assets at year end
XI-1 Total revenue$8,382,638
XI-2 Total expenses$8,597,324
XI-3 Revenue less expenses−$214,686
XI-4 Net assets at start of year$2,957,421
XI-5 Net unrealized gains (losses) on investments−$181,528
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,561,207

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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