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          <BusinessName>
            <BusinessNameLine1Txt>Vercara</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>45980 Center Oak Plaza</AddressLine1Txt>
            <CityNm>Sterling</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>20166</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>Security Services</ServicesDesc>
        <CompensationAmt>168302</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>CliftonLarsonAllen LLP</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1966 Greenspring Drive Suite 300</AddressLine1Txt>
            <CityNm>Timonium</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21093</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>Accounting Services</ServicesDesc>
        <CompensationAmt>124938</CompensationAmt>
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      <CntrctRcvdGreaterThan100KCnt>6</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>2056874</MembershipDuesAmt>
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      <TotalContributionsAmt>2274475</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
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        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>1962845</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
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        <ExclusionAmt>1176969</ExclusionAmt>
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      <ProgramServiceRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>3676</RelatedOrExemptFuncIncomeAmt>
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      <CompCurrentOfcrDirectorsGrp>
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      <PensionPlanContributionsGrp>
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        <ProgramServicesAmt>5726</ProgramServicesAmt>
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      <OtherEmployeeBenefitsGrp>
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        <ProgramServicesAmt>46957</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13575</ManagementAndGeneralAmt>
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      <PayrollTaxesGrp>
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        <ProgramServicesAmt>8983</ProgramServicesAmt>
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      <FeesForServicesLegalGrp>
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        <ProgramServicesAmt>33893</ProgramServicesAmt>
        <ManagementAndGeneralAmt>59287</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>137482</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>168304</TotalAmt>
        <ProgramServicesAmt>167820</ProgramServicesAmt>
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      <AdvertisingGrp>
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        <ProgramServicesAmt>113755</ProgramServicesAmt>
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        <TotalAmt>295302</TotalAmt>
        <ProgramServicesAmt>243268</ProgramServicesAmt>
        <ManagementAndGeneralAmt>52034</ManagementAndGeneralAmt>
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      <InformationTechnologyGrp>
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        <ProgramServicesAmt>299734</ProgramServicesAmt>
        <ManagementAndGeneralAmt>167980</ManagementAndGeneralAmt>
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      <TravelGrp>
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        <ProgramServicesAmt>401271</ProgramServicesAmt>
        <ManagementAndGeneralAmt>104459</ManagementAndGeneralAmt>
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      <ConferencesMeetingsGrp>
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        <ProgramServicesAmt>1362948</ProgramServicesAmt>
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      <InsuranceGrp>
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        <ManagementAndGeneralAmt>10909</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>416132</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Entertainment and meals</Desc>
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        <ProgramServicesAmt>75381</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>Materials development</Desc>
        <TotalAmt>65157</TotalAmt>
        <ProgramServicesAmt>65157</ProgramServicesAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>3851802</ProgramServicesAmt>
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        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>1001461</BOYAmt>
        <EOYAmt>681523</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
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        <EOYAmt>1524170</EOYAmt>
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      <AccountsReceivableGrp>
        <BOYAmt>111613</BOYAmt>
        <EOYAmt>95968</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>864843</BOYAmt>
        <EOYAmt>235095</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>2151</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>2151</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>0</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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        <EOYAmt>1139243</EOYAmt>
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        <EOYAmt>356450</EOYAmt>
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      <TotalAssetsGrp>
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        <EOYAmt>2712447</EOYAmt>
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      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>156633</BOYAmt>
        <EOYAmt>146633</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1693471</BOYAmt>
        <EOYAmt>2859080</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2492981</BOYAmt>
        <EOYAmt>4032449</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>1118675</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>48231</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>-1297</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
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      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>1167506</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1446243</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1231231</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1577430</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2274475</CurrentTaxYearAmt>
        <TotalAmt>7696885</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
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        <CurrentTaxYearMinus3YearsAmt>147551</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1960937</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1338073</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3439370</CurrentTaxYearAmt>
        <TotalAmt>6982255</TotalAmt>
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      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus1YearAmt>329774</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>329774</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>1263830</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1593794</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3192168</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3245277</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5713845</CurrentTaxYearAmt>
        <TotalAmt>15008914</TotalAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
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        <CurrentTaxYearMinus2YearsAmt>71267</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6547</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9320</CurrentTaxYearAmt>
        <TotalAmt>91517</TotalAmt>
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      <SubstAndDsqlfyPrsnsTotGrp>
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        <CurrentTaxYearMinus3YearsAmt>2062</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>71267</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6547</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9320</CurrentTaxYearAmt>
        <TotalAmt>91517</TotalAmt>
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        <TotalAmt>24170</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
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        <TotalAmt>24170</TotalAmt>
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      <OtherIncome509Grp>
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        <TotalAmt>4026</TotalAmt>
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      <TotalSupportCalendarYearGrp>
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        <CurrentTaxYearMinus3YearsAmt>1593794</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3192168</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3245277</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5738015</CurrentTaxYearAmt>
        <TotalAmt>15037110</TotalAmt>
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      <PublicSupportPY509Pct>0.99300</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00160</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
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        <DepreciationAmt>2151</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
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      <OtherAssetsOrgGrp>
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      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>356450</TotalBookValueOtherAssetsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>5784949</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>48231</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>-1297</OtherRevenueAmt>
      <RevenueNotReportedAmt>46934</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>5738015</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>5738015</TotalRevenuePerForm990Amt>
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      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>4619340</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>4619340</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>Management has evaluated FIRST's tax positions and concluded that FIRST's financial statements do not include any uncertain tax positions.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 2d - Other Adjustments:</FormAndLineReferenceDesc>
        <ExplanationTxt>Foreign currency exchange loss -1,297.</ExplanationTxt>
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    <IRS990ScheduleF documentId="RetDoc1040500001">
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        <RegionTxt>Europe (Including Iceland &amp; Greenland)</RegionTxt>
        <TypeOfActivitiesConductedTxt>Program Services</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>Conferences</SpecificServicesProvidedTxt>
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      <AccountActivitiesOutsideUSGrp>
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      <AccountActivitiesOutsideUSGrp>
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      <AccountActivitiesOutsideUSGrp>
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      <AccountActivitiesOutsideUSGrp>
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      <AccountActivitiesOutsideUSGrp>
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      <AccountActivitiesOutsideUSGrp>
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        <TypeOfActivitiesConductedTxt>Membership Dues</TypeOfActivitiesConductedTxt>
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      <AccountActivitiesOutsideUSGrp>
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      <AccountActivitiesOutsideUSGrp>
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      </AccountActivitiesOutsideUSGrp>
      <AccountActivitiesOutsideUSGrp>
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      <AccountActivitiesOutsideUSGrp>
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      <ContinuationTotalOfficeCnt>0</ContinuationTotalOfficeCnt>
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      <ContinuationSpentAmt>0</ContinuationSpentAmt>
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      <InterestInForeignTrustInd>0</InterestInForeignTrustInd>
      <ForeignCorpOwnershipInd>0</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>0</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>0</ForeignPartnershipInd>
      <BoycottCountriesInd>1</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization uses GAAP to account for activities in foreign regions.</ExplanationTxt>
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        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
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        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>36726</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>237915</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>David Schwartsburg</PersonNm>
        <TitleTxt>Dir - IT and Security</TitleTxt>
        <BaseCompensationFilingOrgAmt>158931</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>20565</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>179496</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line 5 and Part V, Line 2a</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The bylaws were changed to enable a new member type - that of Associate. The Associate membership is a non-voting membership, for non-operational organizations, and is given limited access to to member tools.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Board of Directors meetings as well as the annual all group meeting are documented in meeting minutes by the Secretariat of the Organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization does not have designated committees. The Board acts on behalf of the Organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The tax return is reviewed by the CFO and presented to the Board of Directors for review.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization makes the governing documents, conflicts of interest policy, and financial statements available on its website.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Lines 2a/b, Part VII, Part IX Comp &amp; Benefits Reporting:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, line 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>Foreign currency exchange loss -1,297.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>