School for Field Studies Inc

Nonprofit profile at a glance

EIN
042711596
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Pittsfield, MA, USA
Phone
9787413544
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$17,120,555
Expenses
$16,342,841
Assets
$12,267,924
Liabilities
$8,098,256

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • JAMES CRAMER (PRESIDENT & SECRETARY)

Highest reported compensation

  • JAMES CRAMER (PRESIDENT & SECRETARY): $232,579 total reported compensation
  • KATLYN OSGOOD-ARMSTRONG (CHIEF OPERATING OFFICER): $204,924 total reported compensation
  • YIZETTE BONIFACIO (VP OF FINANCE): $182,110 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2024

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 caicos islands.

Operating model

Revenue model
Earned-program. 87% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 63
  • Accountability: 95
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.9%; rating input score 82
  • Program expense ratio: 86.5%; rating input score 86
  • Fundraising efficiency: $7.05 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.5%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 81.9% of revenue deployed · 86.5% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $14.1M in reported program spending
  • Leadership: top reported pay $233K · 18 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $227K reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.