Civic Intelligence

Concerns of Police Survivors Inc

990 • Fiscal year 2014 • EIN 52-1354370

Apr 01, 2013 to Mar 31, 2014 • Filed on Jul 23, 2014

P O Box 3199 South Highway 565020

(573) 346-4911

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.12x

Higher debt load relative to assets than 42% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

56th percentile

0.24x

Higher debt load relative to revenue than 56% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

69th percentile

10%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

44th percentile

$105,518

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

8th percentile

-12%

Faster asset growth than 8% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

25th percentile

-4.8%

Faster revenue growth than 25% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2014

Assets

Down

$6,305,409

Down $822,677 (-12%) from 2013

Net Assets

Up

$5,537,440

Up $422,470 (+8.3%) from 2013

Liabilities

Down

$767,969

Down $1,245,147 (-62%) from 2013

Revenue

$3,148,262

No earlier filing loaded for comparison.

Expenses

Down

$2,820,559

Down $299,510 (-9.6%) from 2013

Net Income

$327,703

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2012: $5,339,960Liabilities 2012: $727,494Net Assets 2012: $4,612,4662012Assets 2013: $7,128,086Liabilities 2013: $2,013,116Net Assets 2013: $5,114,9702013Assets 2014: $6,305,409Liabilities 2014: $767,969Net Assets 2014: $5,537,4402014Assets 2015: $8,156,227Liabilities 2015: $2,115,549Net Assets 2015: $6,040,6782015Assets 2016: $6,870,744Liabilities 2016: $677,355Net Assets 2016: $6,193,3892016Assets 2017: $10,352,265Liabilities 2017: $3,269,520Net Assets 2017: $7,082,7452017Assets 2018: $9,682,747Liabilities 2018: $1,195,331Net Assets 2018: $8,487,4162018Assets 2019: $9,737,989Liabilities 2019: $206,899Net Assets 2019: $9,531,0902019Assets 2020: $10,263,507Liabilities 2020: $354,823Net Assets 2020: $9,908,6842020Assets 2021: $18,097,083Liabilities 2021: $4,757,060Net Assets 2021: $13,340,0232021Assets 2022: $17,220,049Liabilities 2022: $3,188,419Net Assets 2022: $14,031,6302022Assets 2023: $14,105,694Liabilities 2023: $1,291,620Net Assets 2023: $12,814,0742023Assets 2024: $15,213,726Liabilities 2024: $1,527,456Net Assets 2024: $13,686,2702024Assets 2025: $18,950,635Liabilities 2025: $5,745,525Net Assets 2025: $13,205,1102025

Highlighted filing

2014

Assets$6,305,409
Liabilities$767,969
Net Assets$5,537,440

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2012: $3,476,906Expenses 2012: $2,810,307Net Income 2012: $666,5992012Expenses 2013: $3,120,0692013Revenue 2014: $3,148,262Expenses 2014: $2,820,559Net Income 2014: $327,7032014Revenue 2015: $3,788,396Expenses 2015: $3,137,096Net Income 2015: $651,3002015Revenue 2016: $3,753,213Expenses 2016: $3,522,938Net Income 2016: $230,2752016Revenue 2017: $4,451,455Expenses 2017: $3,663,569Net Income 2017: $787,8862017Revenue 2018: $5,708,330Expenses 2018: $4,382,937Net Income 2018: $1,325,3932018Revenue 2019: $5,685,067Expenses 2019: $4,693,119Net Income 2019: $991,9482019Revenue 2020: $5,965,360Expenses 2020: $5,147,618Net Income 2020: $817,7422020Revenue 2021: $5,385,844Expenses 2021: $3,397,697Net Income 2021: $1,988,1472021Revenue 2022: $6,625,197Expenses 2022: $5,713,962Net Income 2022: $911,2352022Revenue 2023: $5,862,467Expenses 2023: $6,609,697Net Income 2023: -$747,2302023Revenue 2024: $7,284,981Expenses 2024: $7,266,623Net Income 2024: $18,3582024Revenue 2025: $7,200,392Expenses 2025: $7,633,393Net Income 2025: -$433,0012025

Highlighted filing

2014

Revenue$3,148,262
Expenses$2,820,559
Net Income$327,703
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jul 23, 2014
Return Version
2013v3.1
Gross Receipts
$4,024,934
Mission and Program Overview

Mission

Provides resources to assist in the rebuilding of the lives of surviving families and affected co-workers of law enforcement officers killed in the line of duty as determined by federal criteria. Provides training to law enforcement agencies on survivor victimization issues and educates the public of the need to support the law enforcement profession and its survivors.

Provides resources to assist in the rebuilding of the lives of surviving families and affected co-workers of law enforcement officers killed in the line of duty as determined by federal critieria. Provides training to law enforcement agencies on survivor issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,297,303$3,286,632▲ $989,329
Savings and Temporary Cash Investments$2,031,645$1,602,327▼ $429,318
Land, Buildings, and Equipment, Net$721,828$708,008▼ $13,820
Pledges and Grants Receivable$1,858,024$617,734▼ $1,240,290
Cash and Non-Interest-Bearing Accounts$73,644$13,748▼ $59,896
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$7,128,086$6,305,409▼ $822,677
Other Assets Total$145,642$76,960▼ $68,682
Liabilities
Deferred Revenue$1,771,873$603,470▼ $1,168,403
Other Liabilities$118,819--
Grants Payable$40,114$87,785▲ $47,671
Accounts Payable and Accrued Expenses$82,310$76,714▼ $5,596
Total Liabilities$2,013,116$767,969▼ $1,245,147
Net Assets / Fund Balance
Unrestricted Net Assets$4,592,777$5,061,611▲ $468,834
Temporarily Rstr Net Assets$522,193$475,829▼ $46,364
Total Net Assets Fund Balance$5,114,970$5,537,440▲ $422,470
Total Liabilities and Net Assets / Fund Balance$7,128,086$6,305,409▼ $822,677

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$269,225$129,652$398,877
Land$350,500-$350,500
Other Land Buildings$53,600$53,174$106,774
Equipment$34,683$68,821$103,504
Leasehold Improvements-$7,821$7,821
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary Ann HughesChief Executive Officer-$105,000$105,518$105,518
Suzanne SawyerExecutive Officer EmeritusFT$63,923$568$64,491
Laura FisherChief Executive OfficerFT$21,426$78$21,504

Board Members and Trustees

NameTitle
Molly WintersPast President
Madeline NeumannPresident
Dianne BernhardExecutive Director
Brenda DonnerTrustee
Cheryl SchultzTrustee
Emilio MiyaresTrustee
Happy SnodgrassTrustee
Linda PopeTrustee
Melisa WissinkTrustee
Patricia CarruthTrustee
Tami McmillanTrustee
Tom ReesTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$2,641,228
Program Service Revenue
$38,712
Investment Income
$154,350
Other Revenue
$313,972
All Other Contributions
$1,049,626
Change in Net Assets
$327,703

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,227,936
Revenue Not Reported on Financial Statements
$-79,674
Revenue Not Reported on Form 990
$207,960
Other Revenue Adjustments
$-106,573
Total Revenue per Audited Statements
$3,435,896
Total Revenue per Form 990
$3,148,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,034,272
Salaries, Compensation, and Employee Benefits$587,588
Grants and Similar Amounts Paid$198,296
Total Fundraising Expense$74,686
Professional Fundraising Fees$403

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$1,001,793$1,722$12,365$1,015,880
Other Salaries and Wages$373,327$22,336$8,842$404,505
Grants to Domestic Individuals$198,296--$198,296
Fees for Services Other$185,089$1,946$4,463$191,498
Office Expenses$119,486$3,808$11,601$134,895
Current Officers, Directors, Trustees, and Key Employees$87,915$5,260$2,082$95,257
Fees for Services Accounting-$71,832-$71,832
Payroll Taxes$61,995$3,462-$65,457
Advertising$38,800$818$4,342$43,960
Fees for Services Legal-$29,344-$29,344
Occupancy$22,890$1,972$4,130$28,992
Fees for Service Investment Mgmnt Fees-$26,899-$26,899
Depreciation Depletion$20,565$1,775$3,719$26,059
All Other Expenses$8,337$2,137$5,496$15,970
Other Employee Benefits$12,594$1,087$2,277$15,958
Information Technology$13,405$930$1,195$15,530
Insurance$10,234$883$1,850$12,967
Other Expenses$8,350$3,267$4,433$8,350
Pension Plan Contributions$6,070$340$1$6,411
Fees for Services Professional Fundraising--$403$403
Conferences and Meetings-$329-$329
Total Functional Expenses$11,988$12,068$16,172$40,246

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,013,427
Total Expenses per Form 990$2,820,559
Expenses per Audited Statements$2,793,660
Expenses Not Reported on Form 990$219,767
Expenses Not Reported on Financial Statements$26,899
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$131,668
Fundraising Direct Expenses$106,532
Professional Fundraising Fees$403

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$194,484$54,400$8,934$45,466
Event 2$72,955$27,500$6,256$21,244
Total Events$331,515$131,668$106,532$25,136
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Line 4: Description of Significant Changes to Organizational Documents

Changes to Organizational Documents in BriefConcerns of Police Survivors' National Board of 2012-2013 discussed restructuring the election process to give representatives in C.O.P.S.' 50+ chapters a vote in the elections for Regional Trustees and the National President. It was discovered that in order to make this change, the Articles of Incorporation would need to be amended since they outlined the elections process of "the Board electing the Board". In order to begin the process of restructuring the election process, the first organizational paper that needed to be amended was the Articles of Incorporation. Following a unanimous vote of the Board, that amendment was filed and accepted by the State of Maryland, where C.O.P.S. is incorporated. With that process underway, the Bylaws Committee set about revising the Bylaws with the help of a professional parliamentarian who recommended that much of the material included in the Bylaws could and should be removed and transferred over to the Standard Operating Procedures for the organization. Dedicating numerous hours to this process and after a final review by the professional parliamentarian, both the Bylaws and the Standard Operating Procedures were presented to the Board as outlined in the Bylaws and both documents were adopted unanimously. Major changes in the Bylaws included the removal of the Director of National Outreach from the Board, increasing the President's term to a maximum of three one-year terms, providing a voice to the chapters in the election of both their specific regional trustee and the national president positions, and included a new section on the Executive Director Emeritus serving as a non-voting member of the Board. Wording that the professional parliamentarian recommended to be removed from the Bylaws and added to the Standard Operating Procedures moved.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the audit and 990 will be presented to the Audit Committee for their review and possible edits prior to submission to the full Board for acceptance of these documents.Following the Board approval of the audit and 990, signed documents will be submitted to Federal and state regulatory agencies as required by announced deadline dates.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The process for determining compensation of the organization's Executive Officer is done annually through an Evaluation Committee appointed at the National Board of Directors Meeting on May 17 of each year. The committee meets and reviews the organization's Five-Year Development Plan and discusses the accomplishments made during the prior year. Through the findings of comparability data and discussion, a decision on compensation is made and reported to the National Board of Directors.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The process for determining compensation of the organization's Financial Manager is done annually in July by the Executive Officer. An Employee Self Assessment Form is completed by the Financial Manager and an Employee Performance Appraisal is completed by the Executive Officer. The Executive Director compares the two and discusses accomplishments and performance with the employee and makes a decision directly to the employee.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Paper copies upon request

Filing and Contact Details

Filer

EIN
52-1354370
Phone
5733464911

Signing Officer

Name
Dianne Bernhard
Title
Executive Director
Signed
2014-07-23
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
11
Independent Board Members
11
Employees
20
Volunteers
100

Preparer

Preparer
Lynn J Graves CPA
Phone
5738937700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Peer support and survivor benefits and outreach is provided through the 54 C.O.P.S. Chapters in operation across the country. These Chapters are comprised completely of volunteers who provide an immediate response to survivors when an officer dies in the line of duty. Support meetings and events are offered throughout the year.C.O.P.S. also publishes a printed quarterly newsletter that is mailed to approximately 42,000 survivors and law enforcement personnel each quarter. This newsletter provides important information on upcoming C.O.P.S. events, highlights chapter and survivor accomplishments, and shares information important to law enforcement survivors. A monthly email newsletter is also sent from our office covering events, hands-on program registration and scholarship information and deadlines, and other information relevant to the lives of law enforcement survivors. OTHER PROGRAM SERVICES 5: Public education and awareness is accomplished in part each year during National Police Week, the calendar week that includes May 15, when C.O.P.S. promotes blue ribbons tied on car antennas as a reminder to the public that many law enforcement officers have paid the ultimate price and given their lives in the line of duty. It is also to honor those officers who serve and protect our communities every day, putting their lives on the line for us. The national C.O.P.S. office receives requests for these ribbons from across the country and mails out approximately 600,000 ribbons each year. C.O.P.S. also works to educate the public on law enforcement trauma issues through the use of bill boards and PSAs during the year. OTHER PROGRAM SERVICES 6: In addition to the C.O.P.S. Kids/Teens program during the National Police Survivors' Conference, the C.O.P.S. Kids Camp, and the Outward Bound programs in July each year, C.O.P.S. also offers financial assistance to dependent-aged children who need psychological counseling to help them cope with the trauma inflicted on them through the sudden, often violent, loss of their parent to the law enforcement profession. OTHER PROGRAM SERVICES 7: Concerns of Police Survivors provides financial assistance to survivors of law enforcement officers killed in the line of duty who wish to pursue a course of study beyond high school. Surviving children and spouses of law enforcement officers killed in the line of duty are eligible for C.O.P.S. scholarships if the survivor is not entitled to a tuition-free education as a state death benefit.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The Organization was not subject to UBIT for the years ended.The Organization files forms 990 in the U.S. federal jurisdiction. The Organization is generally no longer subject to examination by the Internal Revenue Service three years after the forms were filed.

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising expenses netted with income $106532 loss on disposal of assets $41

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IRS990/ActivityOrMissionDesc0PROVIDES RESOURCES TO ASSIST IN THE REBUILDING OF THE LIVES OF SURVIVING FAMILIES AND AFFECTED CO-WORKERS OF LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY AS DETERMINED BY FEDERAL CRITIERIA. PROVIDES TRAINING TO LAW ENFORCEMENT AGENCIES ON SURVIVOR ISSUES.
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IRS990/Form990PartVIISectionAGrp/PersonNm5TOM REES
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IRS990/Form990PartVIISectionAGrp/PersonNm13DIANNE BERNHARD
IRS990/Form990PartVIISectionAGrp/PersonNm14MARY ANN HUGHES
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IRS990/Form990PartVIISectionAGrp/TitleTxt11CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE OFFICER EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
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IRS990/MissionDesc0PROVIDES RESOURCES TO ASSIST IN THE REBUILDING OF THE LIVES OF SURVIVING FAMILIES AND AFFECTED CO-WORKERS OF LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY AS DETERMINED BY FEDERAL CRITERIA. PROVIDES TRAINING TO LAW ENFORCEMENT AGENCIES ON SURVIVOR VICTIMIZATION ISSUES AND EDUCATES THE PUBLIC OF THE NEED TO SUPPORT THE LAW ENFORCEMENT PROFESSION AND ITS SURVIVORS.
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0340
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IRS990/PensionPlanContributionsGrp/TotalAmt06411
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0Peer support and survivor benefits and outreach is provided through the 54 C.O.P.S. Chapters in operation across the country. These Chapters are comprised completely of volunteers who provide an immediate response to survivors when an officer dies in the line of duty. Support meetings and events are offered throughout the year.C.O.P.S. also publishes a printed quarterly newsletter that is mailed to approximately 42,000 survivors and law enforcement personnel each quarter. This newsletter provides important information on upcoming C.O.P.S. events, highlights chapter and survivor accomplishments, and shares information important to law enforcement survivors. A monthly email newsletter is also sent from our office covering events, hands-on program registration and scholarship information and deadlines, and other information relevant to the lives of law enforcement survivors.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0567179
IRS990/ProgSrvcAccomActy3Grp/Desc0Public Safety Agency Assistance is accomplished in a number of different ways. Each year during the winter months C.O.P.S. holds a series of training sessions titled The Traumas of Law Enforcement. These trainings educate America's law enforcement agencies about appropriate response to officer death and appropriate care for law enforcement families affected by line-of-duty death, disability, post traumatic stress disorder, and police suicide. In 2014, these 3 day trainings were held in Orlando, FL; Dublin, CA; Westminster, CO; Minneapolis, MN; Tulsa, OK; Durham, NC; and Albany, NY. C.O.P.S. contracts with leaders in the field of police trauma to conduct the sessions. The resource manual, Powerpoint presentations, and entire training have been highly praised by training participants year after year. A total of 732 law enforcement officials attended the trainings in 2014.C.O.P.S. also produces a quarterly Rap Sheet newsletter for law enforcement. This newsletter is mailed to over 42,000 law enforcement officers and agencies across the United States. C.O.P.S. provides printed educational materials to law enforcement agencies and officials to help them develop a policy within their departments on handling a line-of-duty death. Some of the educational materials include topics on support at the hospital, assistance during the wake and funeral, and assistance with benefits.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0375813
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.0$5.75$13.2$7.20$7.63$0.43
2024Detailed filing. Detailed filing data is available for this year.$15.2$1.53$13.7$7.28$7.27$0.02
2023Detailed filing. Detailed filing data is available for this year.$14.1$1.29$12.8$5.86$6.61$0.75
2022Detailed filing. Detailed filing data is available for this year.$17.2$3.19$14.0$6.63$5.71$0.91
2021Detailed filing. Detailed filing data is available for this year.$18.1$4.76$13.3$5.39$3.40$1.99
2020Detailed filing. Detailed filing data is available for this year.$10.3$0.35$9.91$5.97$5.15$0.82
2019Detailed filing. Detailed filing data is available for this year.$9.74$0.21$9.53$5.69$4.69$0.99
2018Detailed filing. Detailed filing data is available for this year.$9.68$1.20$8.49$5.71$4.38$1.33
2017Detailed filing. Detailed filing data is available for this year.$10.4$3.27$7.08$4.45$3.66$0.79
2016Detailed filing. Detailed filing data is available for this year.$6.87$0.68$6.19$3.75$3.52$0.23
2015Detailed filing. Detailed filing data is available for this year.$8.16$2.12$6.04$3.79$3.14$0.65
2014Detailed filing. Detailed filing data is available for this year.$6.31$0.77$5.54$3.15$2.82$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.13$2.01$5.11$3.12
2012Summary only. Only limited summary data is available for this year.$5.34$0.73$4.61$3.48$2.81$0.67