Civic Intelligence

First Hand Learning Inc.

990 • Fiscal year 2023 • EIN 16-1556618

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 06, 2024

Organization Profilewww.firsthandlearning.org
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

81st percentile

0.33x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • NTEE B90 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.25x

Higher debt load relative to revenue than 84% of similar nonprofits.

2023 filings • NTEE B90 • <$500k nonprofits • Source year 2023

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

2023 filings • NTEE B90 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$37,548

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2023 filings • NTEE B90 • <$500k nonprofits • Source year 2023

Asset Growth

19th percentile

-34%

Faster asset growth than 19% of similar nonprofits.

2023 filings • NTEE B90 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

47th percentile

1.5%

Faster revenue growth than 47% of similar nonprofits.

2023 filings • NTEE B90 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets81st percentile

Assets

Flat

$195,600

Flat from 2023

Net Assets

Flat

$130,764

Flat from 2023

Liabilities

Flat

$64,836

Flat from 2023

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin19th percentile

Revenue

Flat

$259,550

Flat from 2023

Expenses

Flat

$296,687

Flat from 2023

Net Income

Flat

-$37,137

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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 2023: $195,600Liabilities 2023: $64,836Net Assets 2023: $130,7642023Assets 2024: $293,266Liabilities 2024: $189,577Net Assets 2024: $103,6892024

Highlighted filing

2023

Assets$195,600
Liabilities$64,836
Net Assets$130,764
Open 2023 Filing

Operations Trend

Revenue Growth47th percentile

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 2023: $259,550Expenses 2023: $296,687Net Income 2023: -$37,1372023Revenue 2024: $282,493Expenses 2024: $309,568Net Income 2024: -$27,0752024

Highlighted filing

2023

Revenue$259,550
Expenses$296,687
Net Income-$37,137
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 6, 2024
Return Version
2023v5.1
Gross Receipts
$268,460
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$74,939$59,676▼ $15,263
Inventories for Sale or Use$59,592$54,650▼ $4,942
Accounts Receivable$48,616$42,711▼ $5,905
Total Assets$295,755$195,600▼ $100,155
Other Assets Total$112,608$38,563▼ $74,045
Liabilities
Other Liabilities$112,608$38,563▼ $74,045
Accounts Payable and Accrued Expenses$15,246$26,273▲ $11,027
Total Liabilities$127,854$64,836▼ $63,018
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$167,901$130,764▼ $37,137
Total Net Assets Fund Balance$167,901$130,764▼ $37,137
Total Liabilities and Net Assets / Fund Balance$295,755$195,600▼ $100,155

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$38,563--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
David T HartneyPresident/CEOPT$37,548$37,548

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
$3,970
Program Service Revenue
$245,450
Investment Income
$0
Other Revenue
$10,130
All Other Contributions
$3,970
Change in Net Assets
$-37,137
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$172,723
Other Expenses$123,964
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$97,454$11,175-$108,629
Occupancy$71,322$7,925-$79,247
Current Officers, Directors, Trustees, and Key Employees$14,268$23,280-$37,548
Payroll Taxes$20,289$6,257-$26,546
Fees for Services Accounting-$10,219-$10,219
Insurance$9,140$1,016-$10,156
Office Expenses-$1,896-$1,896
Other Expenses$481$53-$534
All Other Expenses$503--$503
Total Functional Expenses$230,731$65,956$0$296,687
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$38,563
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
2024-09-06
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
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0252310
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0253374
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0288637
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0216046
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01265944
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0239
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt01346363
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0259547
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0255608
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0278027
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0326900
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0226281
IRS990ScheduleA/Total509Grp/TotalAmt01346363
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0259550
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0255616
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0278069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0326977
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0226390
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01346602
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt038563
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right of use asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt038563
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lease liability
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt038563
IRS990ScheduleD/TotalLiabilityAmt038563
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/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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0295755
IRS990/TotalAssetsEOYAmt0195600
IRS990/TotalAssetsGrp/BOYAmt0295755
IRS990/TotalAssetsGrp/EOYAmt0195600
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03970
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065956
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0230731
IRS990/TotalFunctionalExpensesGrp/TotalAmt0296687
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0127854
IRS990/TotalLiabilitiesEOYAmt064836
IRS990/TotalLiabilitiesGrp/BOYAmt0127854
IRS990/TotalLiabilitiesGrp/EOYAmt064836
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0167901
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0130764
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0230731
IRS990/TotalProgramServiceRevenueAmt0245450
IRS990/TotalReportableCompFromOrgAmt037548
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0255580
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259550
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0295755
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0195600
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0David T Hartney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07168318722
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-06
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/IRSResponsiblePrtyInfoCurrInd01
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
ReturnHeader/PreparerPersonGrp/PhoneNum07168810089
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa M Kirisits CPA
ReturnHeader/ReturnTs02024-09-11T12:31:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$195,600
Liabilities
$64,836
Net assets
$130,764
Revenue
$259,550
Expenses
$296,687
Net income
-$37,137
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
2023Detailed filing. Detailed filing data is available for this year.$1.96$0.65$1.31$2.60$2.97$0.37
2023Summary only. Only limited summary data is available for this year.$1.96$0.65$1.31$2.60$2.97$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$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