Civic Intelligence

Cops Direct

EIN 81-3967795 • 501(c)3 • McKinney, TX

Pub. 78 Eligible

Profile

outreach and education regarding the needs and risks associated with their profession. This outreach empowers Americans to let Law Enforcement directly know that they are supported.

6951 Virginia Pkwy Suite 211McKinney, TX 75071

www.copsdirect.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.27x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

10.59x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

3rd percentile

-132%

Higher net margin than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-13%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

2nd percentile

-72%

Faster revenue growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$1,726,598

Down $1,258,773 (-42%) from 2023

Liabilities

Up

$2,195,162

Up $164,779 (+8.1%) from 2023

Net Assets

Down

-$468,564

Down $1,423,552 (-149%) from 2023

Revenue

Down

$207,382

Down $427,039 (-67%) from 2023

Expenses

Down

$481,563

Down $442,639 (-48%) from 2023

Net Income

Up

-$274,181

Up $15,600 (+5.4%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2017: $11,222Liabilities 2017: $85,733Net Assets 2017: -$74,5112017Assets 2018: $18,129Liabilities 2018: $64,530Net Assets 2018: -$46,4012018Assets 2019: $156,177Liabilities 2019: $116,035Net Assets 2019: $40,1422019Assets 2020: $253,167Liabilities 2020: $35,108Net Assets 2020: $218,0592020Assets 2021: $554,544Liabilities 2021: $239,455Net Assets 2021: $315,0892021Assets 2022: $2,289,958Liabilities 2022: $2,098,585Net Assets 2022: $191,3732022Assets 2023: $2,985,371Liabilities 2023: $2,030,383Net Assets 2023: $954,9882023Assets 2024: $1,726,598Liabilities 2024: $2,195,162Net Assets 2024: -$468,5642024

Highlighted filing

2024

Assets$1,726,598
Liabilities$2,195,162
Net Assets-$468,564

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $223,575Expenses 2017: $298,086Net Income 2017: -$74,5112017Revenue 2018: $914,798Expenses 2018: $886,688Net Income 2018: $28,1102018Revenue 2019: $1,071,250Expenses 2019: $984,707Net Income 2019: $86,5432019Revenue 2020: $1,456,553Expenses 2020: $1,278,636Net Income 2020: $177,9172020Revenue 2021: $2,586,151Expenses 2021: $2,489,121Net Income 2021: $97,0302021Revenue 2022: $2,672,920Expenses 2022: $2,796,636Net Income 2022: -$123,7162022Revenue 2023: $634,421Expenses 2023: $924,202Net Income 2023: -$289,7812023Revenue 2024: $207,382Expenses 2024: $481,563Net Income 2024: -$274,1812024

Highlighted filing

2024

Revenue$207,382
Expenses$481,563
Net Income-$274,181

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,365,685
Mission and Program Overview

Mission

outreach and education regarding the needs and risks associated with their profession. This outreach empowers Americans to let Law Enforcement directly know that they are supported.

Cops Direct supplies law enforcement agencies within the United States with critically needed equipment and training to enhance their safety and efficacy while on the job.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,026,930$1,076,830▲ $49,900
Cash and Non-Interest-Bearing Accounts$931,514$628,145▼ $303,369
Accounts Receivable-$21,623-
Total Assets$1,958,444$1,726,598▼ $231,846
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,969,500$2,029,750▲ $60,250
Other Liabilities$81,454$108,207▲ $26,753
Accounts Payable and Accrued Expenses$101,873$57,205▼ $44,668
Total Liabilities$2,152,827$2,195,162▲ $42,335
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-194,383$-468,564▼ $274,181
Total Net Assets Fund Balance$-194,383$-468,564▼ $274,181
Total Liabilities and Net Assets / Fund Balance$1,958,444$1,726,598▼ $231,846
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aaron NegherbonExecutive DirectorFT$156,000$180,000$156,000

Board Members and Trustees

NameTitle
James WiltrautDirector
Joe ChirilloDirector
John BakhitDirector
Micaiah McCollumDirector
Ross JohnsonDirector
Tim BroadheadDirector
Cary GoldbergSecretary
Jamie OstroffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$128,685
Program Service Revenue
$0
Investment Income
$49,900
Other Revenue
$28,797
All Other Contributions
$128,685
Change in Net Assets
$-274,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$255,201
Other Expenses$209,642
Total Fundraising Expense$84,981
Grants and Similar Amounts Paid$16,720
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$101,400$17,940$36,660$156,000
Other Salaries and Wages$47,966$8,549$17,258$73,773
Fees for Services Other-$73,443-$73,443
Interest-$57,125-$57,125
Payroll Taxes$16,529$2,931$5,968$25,428
Occupancy$11,888$2,108$4,291$18,287
Grants to Domestic Orgs$16,720--$16,720
Other Expenses$8,263$10,433$2,982$10,433
Advertising--$7,341$7,341
All Other Expenses-$5,323-$5,323
Information Technology-$4,463-$4,463
Office Expenses$1,088$2,455$355$3,898
Travel-$3,429-$3,429
Insurance-$1,110-$1,110
Total Functional Expenses$205,797$190,785$84,981$481,563
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,864
Fundraising Direct Expenses$17,946
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf$27,864$27,864$6,734$21,130
Total Events$27,864$27,864$17,946$9,918
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$108,207
Accrued interest-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

The Form 990 is reviewed by one or more officers and directors before it is filed with the Internal Revenue Service. The final version is provided to all members of the organizations voting body.

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

Members of the board of directors review all potential conflicts of interest at least annually. All personnel and board members are required to disclose in writing all potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts in fact or appearance are discussed openly and resolved in accordance wih the organizations policies and procedures.

Form 990, Part VI, Section B, Line 15

Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salariies. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organizations policies and procedures.

Form 990, Part VI, Section C, Line 19

The Form 990, which contains the nonprofit organizations financial statements, is available upon request. It is also available as a public record on multiple websites online.

Filing and Contact Details

Filer

Filer Name
Cops Direct
EIN
81-3967795
Phone
8007052677
Address
6951 Virginia Pkwy Suite 211, McKinney, TX 75071

Signing Officer

Name
Aaron Negherbon
Title
Executive Director
Phone
8007052677
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Negherbon
Formed
2017
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
3
Volunteers
10

Preparer

Firm
Schnaufer & Walker PC
Address
2695 Villa Creek 268, Dallas, TX 75234
Preparer
David Schnaufer
Phone
9727982046
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees and consulting

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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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IRS990/PYSalariesCompEmpBnftPaidAmt0338653
IRS990/PYTotalExpensesAmt01047107
IRS990/PYTotalRevenueAmt0634421
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-274181
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0128685
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0634364
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02643420
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02571888
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01437850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07416207
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt057
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt029500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014263
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018703
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062523
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99160
IRS990ScheduleA/PublicSupportPY170Pct00.99260
IRS990ScheduleA/PublicSupportTotal170Amt07416207
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0128685
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0634364
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02643420
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02571888
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01437850
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07416207
IRS990ScheduleA/TotalSupportAmt07478730
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0108207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued interest
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalLiabilityAmt0108207
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017946
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02387
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02387
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027864
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt027864
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027864
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt027864
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt09918
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt02829
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt02829
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06734
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06734
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt05996
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt05996
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0156000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0180000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Aaron Negherbon
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0156000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0180000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by one or more officers and directors before it is filed with the Internal Revenue Service. The final version is provided to all members of the organizations voting body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the board of directors review all potential conflicts of interest at least annually. All personnel and board members are required to disclose in writing all potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts in fact or appearance are discussed openly and resolved in accordance wih the organizations policies and procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salariies. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organizations policies and procedures.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990, which contains the nonprofit organizations financial statements, is available upon request. It is also available as a public record on multiple websites online.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Professional fees and consulting
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 IX, Line 11g
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01958444
IRS990/TotalAssetsEOYAmt01726598
IRS990/TotalAssetsGrp/BOYAmt01958444
IRS990/TotalAssetsGrp/EOYAmt01726598

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