FORUM OF INCIDENT RESPONSE AND SECURITY TEAMS: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- FORUM OF INCIDENT RESPONSE AND SECURITY TEAMS (EIN 38-3943584)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-09-11
- IRS object ID
- 202632549349300503
- Schema version
- 2025v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-09-11T06:16:37-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582676261 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rogers & Company PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1775 Tysons Boulevard Suite 1200 | AddressLine1Txt |
| City | McLean | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383943584 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Forum of Incident Response and Security | BusinessNameLine1Txt |
| Business Name Line2 | Teams Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FORU | BusinessNameControlTxt |
| Phone | 9196546805 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 Regency Parkway | AddressLine1Txt |
| City | Cary | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27518 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Chris Gibson | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 9196546805 | PhoneNum |
| Signature | 2026-09-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Amanda E Waterhouse | PreparerPersonNm |
| PTIN | P02014004 | PTIN |
| Phone | 7038930300 | PhoneNum |
| Preparation | 2026-09-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Chris Gibson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 Regency Parkway | AddressLine1Txt |
| City | Cary | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27518 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,767,055 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.first.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | FIRST aspires to bring together incident response and security teams from every country across the world to ensure a safe internet for all. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 55 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,274,475 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,298,983 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,435,694 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,414,101 | CYProgramServiceRevenueAmt |
| PY Investment Income | $24,170 | PYInvestmentIncomeAmt |
| CY Investment Income | $28,936 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,676 | PYOtherRevenueAmt |
| CY Other Revenue | $25,035 | CYOtherRevenueAmt |
| PY Total Revenue | $5,738,015 | PYTotalRevenueAmt |
| CY Total Revenue | $7,767,055 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $866,846 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,210,246 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,752,494 | PYOtherExpensesAmt |
| CY Other Expenses | $5,844,179 | CYOtherExpensesAmt |
| PY Total Expenses | $4,619,340 | PYTotalExpensesAmt |
| CY Total Expenses | $7,054,425 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,118,675 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $712,630 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,032,449 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,053,495 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,173,369 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,470,161 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,859,080 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,583,334 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | FIRST aspires to bring together incident response and security teams from every country across the world to ensure a safe internet for all. Effective response is a global task, mirroring the global nature of the internet. Based on a peer to peer network governance model, computer security incident response teams (CSIRTS), product security incident response teams (PSIRTS) and independent security researchers work together to limit the damage of security incidents. This requires a high level of trust; the fuel our members run on. FIRST fosters trust building among member through a variety of activities. Incidents are not confined to one cultural or political corner of the internet, nor do they respect borders or boundaries. FIRST thus promotes inclusiveness, inviting membership from all geographic and cultural regions. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,829,973 | ExpenseAmt |
| Revenue | $3,079,003 | RevenueAmt |
| Desc | FIRST held its 38th annual conference in Copenhagen, Denmark in June 2025. More than 1,056 security professionals from 103 countries attended sessions on industry best practices, reviews of incident handling, and tools and training, and heard keynotes from industry recognized experts. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,410,540 | ExpenseAmt |
| Revenue | $207,175 | RevenueAmt |
| Desc | Besides the annual conference, FIRST and its members organize in-person events around the globe which typically have a regional or topical focus. These events cater to a more specialized or local audience. Community driven, these events help participants to force valuable connections which are invaluable during a security incident. Participants discuss security-related technical topics, tools as well as best practice. Many of the events co-host training courses in the area of incident response. In 2025, there were 8 in-person regional events, some with virtual participation. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $319,959 | ExpenseAmt |
| Desc | FIRST provides several online services supporting members in handling security incidents more efficiently. This includes a website containing verified contact information, best practices, and much more information. Operational information is made available through electronic interfaces to be incorporated directly into members' tools. FIRST has over 853 member teams located in 118 countries. Member teams include large vendors, national certs, telcos, research institutes, and many more. FIRST Hosts International Standards like the common vulnerability scoring system (CVSS). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,560,472 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Chris Gibson | PersonNm |
| Phone | 9196546805 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 Regency Parkway | AddressLine1Txt |
| City | Cary | CityNm |
| State Abbreviation | NC | StateAbbreviationCd |
| ZIP | 27518 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Olivier Caleff | |||||||
| Chair | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Michael Hausding | |||||||
| CFO | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Audrey Mnisi Mireku | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Carlos Leonardo | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Serge Droz | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Nadia Yousef | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Yukako Uchida | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Carlos Alvarez | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Tracy Bills | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Graciela Martinez Giordano | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Chris Gibson | |||||||
| Executive Director | 40.00 | Yes (X) | $224,902 | $0 | $51,618 | ||
| David Schwartsburg | |||||||
| Dir - IT and Security | 40.00 | $152,343 | $0 | $35,931 | Yes (X) | ||
| Klee Christopher Aiken | |||||||
| Dir - Community & Capacity | 40.00 | $141,612 | $0 | $4,248 | Yes (X) | ||
| Hadyn Green | |||||||
| Principal Comm. Advisor | 40.00 | $122,677 | $0 | $3,932 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $641,534 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $95,729 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|
| Velocity Global | ||||||||||
| 1701 Platte Street | Denver | CO | 80205 | Salaries and Staffing | $1,162,537 | |||||
| Conference & Publication Service | ||||||||||
| 2753 N Hampden Ct APT 5C | Chicago | IL | 60614 | Event Management | $527,811 | |||||
| NCC Management and Development CO L | ||||||||||
| Event Hospitality Services | $316,414 | 60 Queen Sirikit National Conventio | Khlong Toei District | Bangkok | TH | 10110 | ||||
| Tecnodesign | ||||||||||
| Tech Services | $185,657 | Rua Barao 1267 Praca Seca | Rio de Janeiro | BR | ||||||
| NC State University | ||||||||||
| Campus Box 7401 | Raleigh | NC | 276957205 | Event Hospitality Services | $151,362 | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $2,269,391 | MembershipDuesAmt |
| All Other Contributions | $1,029,592 | AllOtherContributionsAmt |
| Total Contributions | $3,298,983 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Conference revenue | 900099 | $3,079,003 | $3,079,003 | |
| Sponsorship | 900099 | $1,127,923 | $1,127,923 | |
| Education programs | 900099 | $207,175 | $207,175 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,414,101 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,936 | TotalRevenueColumnAmt |
| Exclusion | $28,936 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Income | Desc |
| Business | 459900 | BusinessCd |
| Total Revenue Column | $25,035 | TotalRevenueColumnAmt |
| Exclusion | $25,035 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $25,035 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,767,055 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,286,178 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,181,894 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,520 | TotalAmt |
| Program Services | $226,211 | ProgramServicesAmt |
| Management And General | $50,309 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $859,303 | TotalAmt |
| Program Services | $702,963 | ProgramServicesAmt |
| Management And General | $156,340 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,730 | TotalAmt |
| Program Services | $21,867 | ProgramServicesAmt |
| Management And General | $4,863 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,591 | TotalAmt |
| Program Services | $36,478 | ProgramServicesAmt |
| Management And General | $8,113 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,102 | TotalAmt |
| Program Services | $2,538 | ProgramServicesAmt |
| Management And General | $564 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,027 | TotalAmt |
| Program Services | $5,392 | ProgramServicesAmt |
| Management And General | $30,635 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,739 | TotalAmt |
| Management And General | $137,739 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,867 | TotalAmt |
| Program Services | $146,592 | ProgramServicesAmt |
| Management And General | $76,275 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,066 | TotalAmt |
| Program Services | $120,762 | ProgramServicesAmt |
| Management And General | $304 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $497,958 | TotalAmt |
| Program Services | $380,918 | ProgramServicesAmt |
| Management And General | $117,040 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $525,905 | TotalAmt |
| Program Services | $357,595 | ProgramServicesAmt |
| Management And General | $168,310 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $456,600 | TotalAmt |
| Program Services | $382,633 | ProgramServicesAmt |
| Management And General | $73,967 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,496,758 | TotalAmt |
| Program Services | $2,496,758 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,996 | TotalAmt |
| Management And General | $14,996 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| VAT expense | $654,344 | $654,344 | |
| Program management | $517,358 | $154 | $517,204 |
| Materials development | $150,870 | $150,870 | |
| Entertainment and meals | $11,691 | $11,691 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,054,425 | TotalAmt |
| Program Services | $5,560,472 | ProgramServicesAmt |
| Management And General | $1,493,953 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $681,523 | BOYAmt |
| EOY | $103,091 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,524,170 | BOYAmt |
| EOY | $1,179,912 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,968 | BOYAmt |
| EOY | $347,866 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,095 | BOYAmt |
| EOY | $971,113 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,139,243 | BOYAmt |
| EOY | $1,184,677 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $356,450 | BOYAmt |
| EOY | $1,266,836 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,032,449 | BOYAmt |
| EOY | $5,053,495 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $162,008 | BOYAmt |
| EOY | $490,691 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,011,361 | BOYAmt |
| EOY | $979,470 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,173,369 | BOYAmt |
| EOY | $1,470,161 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,712,447 | BOYAmt |
| EOY | $3,241,701 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,633 | BOYAmt |
| EOY | $341,633 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,859,080 | BOYAmt |
| EOY | $3,583,334 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,032,449 | BOYAmt |
| EOY | $5,053,495 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $712,630 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $47,651 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$36,027 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,446,243 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,231,231 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,577,430 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,274,475 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,298,983 | CurrentTaxYearAmt |
| Total | $9,828,362 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $147,551 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,960,937 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,338,073 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,439,370 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,414,101 | CurrentTaxYearAmt |
| Total | $11,300,032 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $329,774 | CurrentTaxYearMinus2YearsAmt |
| Total | $329,774 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,593,794 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,192,168 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,245,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,713,845 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,713,084 | CurrentTaxYearAmt |
| Total | $21,458,168 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $69,143 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,547 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,320 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,329 | CurrentTaxYearAmt |
| Total | $97,339 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $69,143 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,547 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,320 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,329 | CurrentTaxYearAmt |
| Total | $97,339 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $21,360,829 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $24,170 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,936 | CurrentTaxYearAmt |
| Total | $53,106 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $24,170 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,936 | CurrentTaxYearAmt |
| Total | $53,106 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $25,035 | CurrentTaxYearAmt |
| Total | $25,035 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,593,794 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,192,168 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,245,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,738,015 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,767,055 | CurrentTaxYearAmt |
| Total | $21,536,309 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99190 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99200 | PublicSupportPY509Pct |
| Investment Income CY | 0.00250 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00160 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Other Income - 2025 Amount: $ 25,035. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,151 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,151 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Beneficial ownership in 3rd party funds | Desc |
| Book Value | $1,266,836 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,266,836 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,778,679 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $47,651 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$36,027 | OtherRevenueAmt |
| Revenue Not Reported | $11,624 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,767,055 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,767,055 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,054,425 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,054,425 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,054,425 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | Management has evaluated FIRST's tax positions and concluded that FIRST's financial statements do not include any uncertain tax positions. |
| Part XI, Line 2d - Other Adjustments: | Foreign currency exchange loss -36,027. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (13 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | OfficesOfficesCnt | EmployeeEmployeeCnt |
|---|---|---|---|---|---|
| Europe (Including Iceland & Greenland) | Program Services | Conferences | $3,882,662 | ||
| North America | Program Services | Conferences | $38,020 | ||
| Europe (Including Iceland & Greenland) | Staffing | $276,520 | 0 | 1 | |
| East Asia and the Pacific | Staffing | $272,470 | 0 | 2 | |
| Sub-Saharan Africa | Staffing | $207,691 | 0 | 2 | |
| East Asia and the Pacific | Membership Dues | ||||
| Europe (Including Iceland & Greenland) | Membership Dues | ||||
| Middle East and North Africa | Membership Dues | ||||
| North America | Membership Dues | ||||
| Russia and Neighboring States | Membership Dues | ||||
| South America | Membership Dues | ||||
| South Asia | Membership Dues | ||||
| Sub-Saharan Africa | Membership Dues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 5 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Subtotal Spent | $4,677,363 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $4,677,363 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, line 3: | FormAndLineReferenceDesc |
| Explanation | The organization uses GAAP to account for activities in foreign regions. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Chris Gibson | ||||||||||||||
| Executive Director | $224,902 | $0 | $0 | $0 | $0 | $0 | $6,438 | $0 | $45,180 | $0 | $276,520 | $0 | $0 | $0 |
| David Schwartsburg | ||||||||||||||
| Dir - IT and Security | $152,343 | $0 | $0 | $0 | $0 | $0 | $4,976 | $0 | $30,955 | $0 | $188,274 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 5 and Part V, Line 2a | The number listed on Form 990 includes one US employee issued a Form W-2. In addition, the organization has five employees located overseas, for a total of six employees. |
| Form 990, Part VI, Section A, line 6 | Full members are security incident response teams who assist a defined constituency in preventing and handling security-related incidents; liaison members: Individuals that have a legitimate interest in and value to FIRST. |
| Form 990, Part VI, Section A, line 7a | The members of the Forum of Incident Responses and Security Teams, Inc. annually hold an election where members of the Board of Directors are elected to the Board. Members vote for any changes to the bylaws or other governing documents of the Organization. |
| Form 990, Part VI, Section A, line 7b | Board of Directors meetings as well as the annual all group meeting are documented in meeting minutes by the Secretariat of the Organization. |
| Form 990, Part VI, Section A, line 8b | The organization does not have designated committees. The Board acts on behalf of the Organization. |
| Form 990, Part VI, Section B, line 11b | The tax return is reviewed by the CFO and presented to the Board of Directors for review. |
| Form 990, Part VI, Section B, line 12c | Each director, officer, and member of a committee with board-delegated powers shall annually sign a statement which affirms that they: A. Have received a copy of the conflicts of interest policy, B. Have read and understands the policy, and C. Have agreed to comply with the policy. If a conflicts arises the Board member will abstain from voting. Outside counsel attends the orientation Board meeting for new members to review the policuy and collect signed agreements. |
| Form 990, Part VI, Section B, line 15a | The former Chair and previous CFO reviewed online data regarding salaries of other Executive Director's as well as average payment for leaders in the field of cyber security. The Full Board was involved in the input. The discussions regarding the deliberation and decisions were published to all members. |
| Form 990, Part VI, Section C, line 19 | The Organization makes the governing documents, conflicts of interest policy, and financial statements available on its website. |
| Form 990, Part V, Lines 2a/b, Part VII, Part IX Comp & Benefits Reporting: | FIRST contracts with Velocity Global as its professional employer organization (PEO). Velocity Global is the employer of record for tax, benefits, and insurance purposes for FIRST's employees. |
| Form 990, Part XI, line 9: | Foreign currency exchange loss -36,027. |
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