Civic Intelligence

First Hand Learning Inc.

990 • Fiscal year 2022 • EIN 16-1556618

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

2495 Main Street 550Buffalo, NY 14214

(716) 831-8722

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.43x

Higher debt load relative to assets than 85% of similar nonprofits.

2022 filings • NTEE B90 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

0.50x

Higher debt load relative to revenue than 88% of similar nonprofits.

2022 filings • NTEE B90 • <$500k nonprofits • Source year 2022

Net Margin

37th percentile

-3.8%

Higher net margin than 37% of similar nonprofits.

2022 filings • NTEE B90 • <$500k nonprofits • Source year 2022

Top Officer Pay

90th percentile

$41,780

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

2022 filings • NTEE B90 • <$500k nonprofits • Source year 2022

Asset Growth

80th percentile

46%

Faster asset growth than 80% of similar nonprofits.

2022 filings • NTEE B90 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

37th percentile

-8.1%

Faster revenue growth than 37% of similar nonprofits.

2022 filings • NTEE B90 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$295,755

Up $93,759 (+46%) from 2021

Net Assets

Up

$167,901

Up $6,964 (+4.3%) from 2021

Liabilities

Up

$127,854

Up $86,795 (+211%) from 2021

Revenue

Down

$255,616

Down $22,453 (-8.1%) from 2021

Expenses

Down

$265,289

Down $27,391 (-9.4%) from 2021

Net Income

Up

-$9,673

Up $4,938 (+34%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2010: $156,580Liabilities 2010: $83,553Net Assets 2010: $73,0272010Assets 2011: $183,435Liabilities 2011: $71,649Net Assets 2011: $111,7862011Assets 2012: $106,292Liabilities 2012: $41,895Net Assets 2012: $64,3972012Assets 2013: $169,742Liabilities 2013: $123,608Net Assets 2013: $46,1342013Assets 2014: $96,994Liabilities 2014: $35,395Net Assets 2014: $61,5992014Assets 2015: $199,076Liabilities 2015: $110,134Net Assets 2015: $88,9422015Assets 2016: $196,870Liabilities 2016: $90,313Net Assets 2016: $106,5572016Assets 2017: $173,742Liabilities 2017: $53,320Net Assets 2017: $120,4222017Assets 2018: $176,440Liabilities 2018: $39,343Net Assets 2018: $137,0972018Assets 2019: $141,909Liabilities 2019: $40,996Net Assets 2019: $100,9132019Assets 2020: $200,822Liabilities 2020: $12,107Net Assets 2020: $188,7152020Assets 2021: $201,996Liabilities 2021: $41,059Net Assets 2021: $160,9372021Assets 2022: $295,755Liabilities 2022: $127,854Net Assets 2022: $167,9012022Assets 2023: $195,600Liabilities 2023: $64,836Net Assets 2023: $130,7642023Assets 2024: $293,266Liabilities 2024: $189,577Net Assets 2024: $103,6892024

Highlighted filing

2022

Assets$295,755
Liabilities$127,854
Net Assets$167,901

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $744,3422010Expenses 2011: $791,0372011Revenue 2012: $462,512Expenses 2012: $509,901Net Income 2012: -$47,3892012Revenue 2013: $294,815Expenses 2013: $313,078Net Income 2013: -$18,2632013Revenue 2014: $382,253Expenses 2014: $366,788Net Income 2014: $15,4652014Revenue 2015: $325,698Expenses 2015: $298,355Net Income 2015: $27,3432015Revenue 2016: $313,456Expenses 2016: $295,841Net Income 2016: $17,6152016Revenue 2017: $304,529Expenses 2017: $290,664Net Income 2017: $13,8652017Revenue 2018: $291,770Expenses 2018: $275,095Net Income 2018: $16,6752018Revenue 2019: $226,390Expenses 2019: $262,574Net Income 2019: -$36,1842019Revenue 2020: $326,977Expenses 2020: $263,892Net Income 2020: $63,0852020Revenue 2021: $278,069Expenses 2021: $292,680Net Income 2021: -$14,6112021Revenue 2022: $255,616Expenses 2022: $265,289Net Income 2022: -$9,6732022Revenue 2023: $259,550Expenses 2023: $296,687Net Income 2023: -$37,1372023Revenue 2024: $282,493Expenses 2024: $309,568Net Income 2024: -$27,0752024

Highlighted filing

2022

Revenue$255,616
Expenses$265,289
Net Income-$9,673
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$260,077
Mission and Program Overview

Mission

To promote the process of scientific inquiry as a vehicle for learning.

The organization was established to design, develop, promote, and implement methods and programs of hands on inquiry based learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,919$74,939▲ $68,020
Inventories for Sale or Use$62,244$59,592▼ $2,652
Accounts Receivable$128,533$48,616▼ $79,917
Savings and Temporary Cash Investments$4,300$0▼ $4,300
Total Assets$201,996$295,755▲ $93,759
Other Assets Total$0$112,608▲ $112,608
Liabilities
Other Liabilities$0$112,608▲ $112,608
Accounts Payable and Accrued Expenses$41,059$15,246▼ $25,813
Total Liabilities$41,059$127,854▲ $86,795
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$160,937$167,901▲ $6,964
Total Net Assets Fund Balance$160,937$167,901▲ $6,964
Total Liabilities and Net Assets / Fund Balance$201,996$295,755▲ $93,759

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$112,608--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David T HartneyPresident/CEOPT$37,467$4,313$41,780

Board Members and Trustees

NameTitle
Peter DowBoard Chairman
Richard SherrillTreasurer/Vice President
Kristen GasserDirector
Marie GiancarloDirector
Melodie BakerDirector
Patricia McGlashanDirector
Samuel Alessi JrDirector
Amber DixonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,298
Program Service Revenue
$245,550
Investment Income
$0
Other Revenue
$6,768
All Other Contributions
$3,298
Change in Net Assets
$-9,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$167,730
Other Expenses$97,559
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$96,945$8,209-$105,154
Occupancy$69,713$7,746-$77,459
Current Officers, Directors, Trustees, and Key Employees$14,654$22,813-$37,467
Payroll Taxes$19,647$5,462-$25,109
Insurance$9,740$1,082-$10,822
Fees for Services Other-$1,888-$1,888
Other Expenses$983$109-$1,092
Office Expenses-$743-$743
All Other Expenses$247--$247
Total Functional Expenses$215,593$49,696$0$265,289
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liability$112,608
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

David Hartney, President and CEO, reviews the 990 with Richard Sherrill, Board Treasurer, and Peter Dow, Chairman of the Board, before it is signed and filed.

Form 990, Part VI, Section B, line 12C

The conflict of interest policy applies to members of the board of directors. Each year, at the spring board meeting, each board member is asked to review the conflict of interest policy. Any identified conflicts are discussed - involved board members excuse themselves from the room during deliberations and voting on those issues.

Form 990, Part VI, Section B, line 15

A board sub-committee reviews compensation of the president and key employees and makes confidential recommendations to the board. The president and key employees are not present during these deliberations.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990 is available via www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
First Hand Learning Inc
EIN
16-1556618
Phone
7168318722
Address
2495 Main Street 550, Buffalo, NY 14214

Signing Officer

Name
David T Hartney
Title
President
Phone
7168318722
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David T Hartney
Formed
1998
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
8
Employees
5
Volunteers
8

Preparer

Firm
Kirisits & Associates CPAs PLLC
Address
1231 Delaware Avenue Suite 6, Buffalo, NY 14209
Preparer
Lisa M Kirisits CPA
Phone
7168810089
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Other adjustment to beginning net assets 16,637.

Form 990, Part XII, Line 2C:

The prior year financials were not reviewed.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0253374
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0288637
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0216046
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0265582
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01275949
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0228
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0464
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt01378358
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0255608
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0278027
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0326900
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0226281
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0291542
IRS990ScheduleA/Total509Grp/TotalAmt01378358
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0255616
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0278069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0326977
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0226390
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0291770
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01378822
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0112608
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right of use asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0112608
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lease liability
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0112608
IRS990ScheduleD/TotalLiabilityAmt0112608
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0David Hartney, President and CEO, reviews the 990 with Richard Sherrill, Board Treasurer, and Peter Dow, Chairman of the Board, before it is signed and filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The conflict of interest policy applies to members of the board of directors. Each year, at the spring board meeting, each board member is asked to review the conflict of interest policy. Any identified conflicts are discussed - involved board members excuse themselves from the room during deliberations and voting on those issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A board sub-committee reviews compensation of the president and key employees and makes confidential recommendations to the board. The president and key employees are not present during these deliberations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990 is available via www.guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Other adjustment to beginning net assets 16,637.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The prior year financials were not reviewed.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0201996
IRS990/TotalAssetsEOYAmt0295755
IRS990/TotalAssetsGrp/BOYAmt0201996
IRS990/TotalAssetsGrp/EOYAmt0295755
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03298
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049696
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215593
IRS990/TotalFunctionalExpensesGrp/TotalAmt0265289
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041059
IRS990/TotalLiabilitiesEOYAmt0127854
IRS990/TotalLiabilitiesGrp/BOYAmt041059
IRS990/TotalLiabilitiesGrp/EOYAmt0127854
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0160937
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167901
IRS990/TotalOtherCompensationAmt04313
IRS990/TotalProgramServiceExpensesAmt0215593
IRS990/TotalProgramServiceRevenueAmt0245550
IRS990/TotalReportableCompFromOrgAmt037467
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0252318
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255616
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0201996
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0295755
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt02495 Main Street Suite 550
IRS990/USAddress/CityNm0Buffalo
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014214
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.firsthandlearning.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0David T Hartney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07168318722
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0First Hand Learning Inc
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0161556618
ReturnHeader/Filer/PhoneNum07168318722
ReturnHeader/Filer/USAddress/AddressLine1Txt02495 Main Street 550
ReturnHeader/Filer/USAddress/CityNm0Buffalo
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014214
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261689358
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kirisits & Associates CPAs PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01231 Delaware Avenue Suite 6
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Buffalo
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014209

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$1.90$1.04$2.82$3.10$0.27
2023Summary only. Only limited summary data is available for this year.$1.96$0.65$1.31$2.60$2.97$0.37
2022Detailed filing. Detailed filing data is available for this year.$2.96$1.28$1.68$2.56$2.65$0.10
2021Summary only. Only limited summary data is available for this year.$2.02$0.41$1.61$2.78$2.93$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.12$1.89$3.27$2.64$0.63
2019Summary only. Only limited summary data is available for this year.$1.42$0.41$1.01$2.26$2.63$0.36
2018Summary only. Only limited summary data is available for this year.$1.76$0.39$1.37$2.92$2.75$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.53$1.20$3.05$2.91$0.14
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.90$1.07$3.13$2.96$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.99$1.10$0.89$3.26$2.98$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.35$0.62$3.82$3.67$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.70$1.24$0.46$2.95$3.13$0.18
2012Summary only. Only limited summary data is available for this year.$1.06$0.42$0.64$4.63$5.10$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.72$1.12$7.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.84$0.73$7.44
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits

Lees Summit, MO

View Organization

Women of Unity

501(c)3

Revenue$295,908
Assets$17,886

Revenue vs current organization

16% higher

Assets vs current organization

94% lower