Sとは〜だ
S is to V:Sは「目的・計画」などの明らかに「未来」を表す名詞(未来を示唆するto V)
One of the purposes of a college education is to create people who can think on thier own.
S is Ving:Sは「個人の喜び・趣味」などの「現実」に行われていることを表す名詞(現在を示唆するVing)
One of my pleasures on holidays is fishing in the nearby river.
S is that S V:Sはthe fact/the point/the troubleなどの名詞
The trouble with you is that you do not listen to other people.