FORUM OF INCIDENT RESPONSE AND SECURITY TEAMS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- FORUM OF INCIDENT RESPONSE AND SECURITY TEAMS (EIN 38-3943584)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-24
- IRS object ID
- 202332979349301038
- Schema version
- 2022v5.0
- 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 | 2023-10-24T10:37:59-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | 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 | 8300 Boone Boulevard Suite 600 | AddressLine1Txt |
| City | Vienna | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22182 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | 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 | 2023-10-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Chris | PersonFirstNm |
| Person Last | Gibson | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Hemali Kane EA | PreparerPersonNm |
| PTIN | P01337292 | PTIN |
| Phone | 7038930300 | PhoneNum |
| Preparation | 2023-10-18 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
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 | $3,192,168 | 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 | 1 | TotalEmployeeCnt |
| Total Volunteers | 65 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,446,243 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,231,231 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $147,551 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,960,937 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,593,794 | PYTotalRevenueAmt |
| CY Total Revenue | $3,192,168 | 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 | $278,823 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $611,142 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,499 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,091,008 | PYOtherExpensesAmt |
| CY Other Expenses | $2,928,415 | CYOtherExpensesAmt |
| PY Total Expenses | $1,369,831 | PYTotalExpensesAmt |
| CY Total Expenses | $3,539,557 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $223,963 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$347,389 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,169,610 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,687,969 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $645,686 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $516,444 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,523,924 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,171,525 | 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 | $1,848,950 | ExpenseAmt |
| Revenue | $1,951,437 | RevenueAmt |
| Desc | FIRST held its 34th annual conference in both Dublin, Ireland and virtually in June 2022. More than 6,420 security professionals from over 79 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 | $462,323 | 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 681 member teams located in more than 106 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 |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $318,215 | ExpenseAmt |
| Revenue | $9,500 | 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 2022, there were 10 in-person regional events, some with virtual participation. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,629,488 | 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | 0 | QuidProQuoContriDisclInd |
| 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 (12 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 |
|---|---|---|---|---|---|---|---|
| Tracy Bills | |||||||
| 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 | ||
| Desiree Sacher-Boldewin | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Mona Elisabeth Ostvang | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Olivier Caleff | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Serge Droz | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Carlos Alvarez | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Trey Darley | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Yukako Uchida | |||||||
| Director | 10.00 | Yes (X) | $0 | $0 | $0 | ||
| Chris Gibson | |||||||
| Executive Director | 40.00 | Yes (X) | $182,616 | $0 | $38,151 | ||
| David Schwartzburg | |||||||
| Director of IT and Security | 40.00 | $115,887 | $0 | $21,295 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $298,503 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $59,446 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Conference & Publication Service | |||||
| 2525 N Sheffield Avenue 2E | Chicago | IL | 60614 | Event Management | $384,216 |
| Velocity Global | |||||
| 3858 Walnut Street Suite 101 | Denver | CO | 80205 | Salaries and Staffing | $358,843 |
| Security Services LLC | |||||
| 45980 Center Oak Plaza | Sterling | VA | 20166 | Security Services | $177,021 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,198,831 | MembershipDuesAmt |
| All Other Contributions | $32,400 | AllOtherContributionsAmt |
| Total Contributions | $1,231,231 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Conference revenue | 900099 | $1,297,170 | $1,297,170 | |
| Sponsorship | 900099 | $633,267 | $633,267 | |
| Symposia revenue | 900099 | $21,000 | $21,000 | |
| Education programs | 900099 | $9,500 | $9,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,960,937 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,192,168 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,327,670 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $633,267 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,767 | TotalAmt |
| Program Services | $141,266 | ProgramServicesAmt |
| Management And General | $79,501 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $379,832 | TotalAmt |
| Program Services | $243,050 | ProgramServicesAmt |
| Management And General | $136,782 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,543 | TotalAmt |
| Program Services | $6,746 | ProgramServicesAmt |
| Management And General | $3,797 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,804 | TotalAmt |
| Program Services | $34,896 | ProgramServicesAmt |
| Management And General | $63,908 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,020 | TotalAmt |
| Management And General | $97,020 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,101 | TotalAmt |
| Program Services | $152,619 | ProgramServicesAmt |
| Management And General | $12,482 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,197 | TotalAmt |
| Program Services | $19,048 | ProgramServicesAmt |
| Management And General | $45,149 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,249 | TotalAmt |
| Program Services | $71,369 | ProgramServicesAmt |
| Management And General | $21,880 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,704 | TotalAmt |
| Program Services | $25,254 | ProgramServicesAmt |
| Management And General | $295,450 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,078,690 | TotalAmt |
| Program Services | $975,672 | ProgramServicesAmt |
| Management And General | $103,018 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,560 | TotalAmt |
| Program Services | $449,797 | ProgramServicesAmt |
| Management And General | $4,763 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,988 | TotalAmt |
| Program Services | $10,492 | ProgramServicesAmt |
| Management And General | $2,997 | ManagementAndGeneralAmt |
| Fundraising | $1,499 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Program management | $384,216 | $384,216 | |
| Fellowships | $69,116 | $69,116 | |
| All other expenses | $50,912 | $9,089 | $41,823 |
| Materials development | $26,358 | $26,358 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,500 | TotalAmt |
| Program Services | $10,500 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,539,557 | TotalAmt |
| Program Services | $2,629,488 | ProgramServicesAmt |
| Management And General | $908,570 | ManagementAndGeneralAmt |
| Fundraising | $1,499 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,015,980 | BOYAmt |
| EOY | $1,707,314 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,100 | BOYAmt |
| EOY | $71,444 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,133,170 | BOYAmt |
| EOY | $909,211 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,151 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,151 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,169,610 | BOYAmt |
| EOY | $2,687,969 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,111 | BOYAmt |
| EOY | $151,104 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $529,575 | BOYAmt |
| EOY | $365,340 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $645,686 | BOYAmt |
| EOY | $516,444 | 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 | $2,387,291 | BOYAmt |
| EOY | $2,034,892 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,633 | BOYAmt |
| EOY | $136,633 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,523,924 | BOYAmt |
| EOY | $2,171,525 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,169,610 | BOYAmt |
| EOY | $2,687,969 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$347,389 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$5,010 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | 0 | 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 | $1,118,146 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $984,484 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,167,506 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,446,243 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,231,231 | CurrentTaxYearAmt |
| Total | $5,947,610 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,236,288 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,112,129 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $96,324 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $147,551 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,960,937 | CurrentTaxYearAmt |
| Total | $5,553,229 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,354,434 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,096,613 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,263,830 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,593,794 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,192,168 | CurrentTaxYearAmt |
| Total | $11,500,839 | 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 Minus2 Years | $2,321 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $71,267 | CurrentTaxYearAmt |
| Total | $75,650 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,321 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,062 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $71,267 | CurrentTaxYearAmt |
| Total | $75,650 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $11,425,189 | PublicSupportTotal509Amt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $46,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $201 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,026 | CurrentTaxYearMinus2YearsAmt |
| Total | $50,727 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,400,934 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,096,814 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,267,856 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,593,794 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,192,168 | CurrentTaxYearAmt |
| Total | $11,551,566 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98910 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97110 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Management has evaluated FIRST's tax positions and concluded that FIRST's financial statements do not include any uncertain tax positions. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Europe (Including Iceland & Greenland) | 0 | 1 | Program services | Programs and General Admin Management | $220,767 |
| East Asia and the Pacific | 0 | 1 | Program Services | Programs and General Admin Management | $82,187 |
| Europe (Including Iceland & Greenland) | 0 | 0 | Program Services | Conferences | $1,526,071 |
| Middle East and North Africa | 0 | 0 | Program Services | Membership Fees |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $1,829,025 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $1,829,025 | 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 3: | Organization used GAAP to report expenditures on Schedule F. |
| Part III Accounting Method: |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Chris Gibson | PersonNm |
| Title | Executive Director | TitleTxt |
| Base Compensation Filing Org | $169,551 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $12,669 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $396 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $5,083 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $33,068 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $220,767 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Line 2a | Line 2a includes one US employee issued a Form W-2. In addition, the organization has two employees located overseas, for a total of three 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 -5,010. |