Civic Intelligence

Cops Direct

990 • Fiscal year 2018 • EIN 81-3967795

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 14, 2018

2400 Camino RamonSan Ramon, CA 94583

(800) 705-2677

Siviq Scores

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

Liabilities / Assets

99th percentile

3.56x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

61st percentile

0.07x

Higher debt load relative to revenue than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

49th percentile

3.1%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

91st percentile

62%

Faster asset growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

98th percentile

309%

Faster revenue growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$18,129

Up $6,907 (+62%) from 2017

Net Assets

Up

-$46,401

Up $28,110 (+38%) from 2017

Liabilities

Down

$64,530

Down $21,203 (-25%) from 2017

Revenue

Up

$914,798

Up $691,223 (+309%) from 2017

Expenses

Up

$886,688

Up $588,602 (+197%) from 2017

Net Income

Up

$28,110

Up $102,621 (+138%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$18,129
Liabilities$64,530
Net Assets-$46,401

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$914,798
Expenses$886,688
Net Income$28,110
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$914,798
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.

CopsDirect supplies law enforcement agencies within the United States with critically needed items or training which cannot be acquired through normal procurement practices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,222$18,129▲ $6,907
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$11,222$18,129▲ $6,907
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$83,376$52,173▼ $31,203
Other Liabilities$2,357$12,357▲ $10,000
Total Liabilities$85,733$64,530▼ $21,203
Net Assets / Fund Balance
Unrestricted Net Assets$-74,511$-46,401▲ $28,110
Total Net Assets Fund Balance$-74,511$-46,401▲ $28,110
Total Liabilities and Net Assets / Fund Balance$11,222$18,129▲ $6,907
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aaron NegherbonPresident
Greg BickertSecretary
Gary NegherbonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$914,798
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$914,798
Change in Net Assets
$28,110

Audited Revenue Reconciliation

Revenue per Audited Statements
$914,798
Total Revenue per Audited Statements
$914,798
Total Revenue per Form 990
$914,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$794,939
Total Fundraising Expense$263,827
Professional Fundraising Fees$91,749
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$91,749$91,749
All Other Expenses$20,496$13,727$6,057$40,280
Other Expenses$22,324-$6,598$28,922
Advertising$20,411$2,882$720$24,013
Fees for Services Accounting$5,526$780$195$6,501
Office Expenses$328$46$12$386
Fees for Services Legal$43$6$1$50
Total Functional Expenses$579,112$13,727$262,899$855,738

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$886,688
Total Expenses per Audited Statements$886,688
Total Expenses per Form 990$886,688
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$91,749
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Troops Direct$12,357
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
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, Line 11B: Form 990 Review Process

Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management (a member of the board of directors). The contents of the tax return are discussed/reviewed with the outside tax professional. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization seeks full transparency on all relationships. Any potential conflicts(in fact or appearance) are discussed openly and resolved in accordance with theorganization's policies and procedures.

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

There were no employees during the fiscal year.

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

There were no employees during the fiscal year.

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

All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where they are available for viewing as electronic copies) and are also available for a physical inspection at the organization's office in san ramon, california.

Filing and Contact Details

Filer

Filer Name
Cops Direct
EIN
81-3967795
Phone
8007052677
Address
2400 Camino Ramon, San Ramon, CA 94583

Signing Officer

Name
Aaron Negherbon
Title
President
Phone
8779787667
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Negherbon
Formed
2017
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
0

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Cops Direct is required to report information regarding its exposure to various tax positions taken by Cops Direct and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that it has adequately evaluated its current tax positions and has concluded that as of June 30, 2018 and 2017, Cops Direct does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Cops Direct has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Cops Direct continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Cops Direct may periodically receive unrelated business income (such as sublease rental income) requiring Cops Direct to file separate tax returns under federal and state statutes. Under such conditions, Cops Direct calculates and accrues the applicable taxes.

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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/TotalCalendarYear170Grp/TotalAmt01138374
IRS990ScheduleA/TotalSupportAmt01138374
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0886688
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012357
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Troops Direct
IRS990ScheduleD/RevenueSubtotalAmt0914798
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Cops Direct is required to report information regarding its exposure to various tax positions taken by Cops Direct and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that it has adequately evaluated its current tax positions and has concluded that as of June 30, 2018 and 2017, Cops Direct does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Cops Direct has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Cops Direct continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Cops Direct may periodically receive unrelated business income (such as sublease rental income) requiring Cops Direct to file separate tax returns under federal and state statutes. Under such conditions, Cops Direct calculates and accrues the applicable taxes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0886688
IRS990ScheduleD/TotalLiabilityAmt012357
IRS990ScheduleD/TotalRevenuePerForm990Amt0914798
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0914798
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0886688
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT (A MEMBER OF THE BOARD OF DIRECTORS). THE CONTENTS OF THE TAX RETURN ARE DISCUSSED/REVIEWED WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS(IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THEORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There were no employees during the fiscal year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There were no employees during the fiscal year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN SAN RAMON, CALIFORNIA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt018129
IRS990/TotalAssetsGrp/BOYAmt011222
IRS990/TotalAssetsGrp/EOYAmt018129
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IRS990/TotalContributionsAmt0914798
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0263827
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017441
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0605420
IRS990/TotalFunctionalExpensesGrp/TotalAmt0886688
IRS990/TotalGrossUBIAmt00
IRS990/TotalJointCostsGrp/FundraisingAmt0262899
IRS990/TotalJointCostsGrp/ManagementAndGeneralAmt013727
IRS990/TotalJointCostsGrp/ProgramServicesAmt0579112
IRS990/TotalJointCostsGrp/TotalAmt0855738
IRS990/TotalLiabilitiesBOYAmt085733
IRS990/TotalLiabilitiesEOYAmt064530
IRS990/TotalLiabilitiesGrp/BOYAmt085733
IRS990/TotalLiabilitiesGrp/EOYAmt064530
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-74511
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-46401
IRS990/TotalProgramServiceExpensesAmt0605420
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0914798
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011222
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018129
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-74511
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-46401
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02400 Camino Ramon 105
IRS990/USAddress/CityNm0San Ramon
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094583
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.copsdirect.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Aaron Negherbon
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08779787667
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cops Direct
ReturnHeader/Filer/BusinessNameControlTxt0COPS
ReturnHeader/Filer/EIN0813967795
ReturnHeader/Filer/PhoneNum08007052677
ReturnHeader/Filer/USAddress/AddressLine1Txt02400 Camino Ramon
ReturnHeader/Filer/USAddress/CityNm0San Ramon
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094583
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680260103
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Regalia & Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0103 Town Country Dr Ste K
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Danville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094526
ReturnHeader/PreparerPersonGrp/PhoneNum09253140390
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Douglas W Regalia
ReturnHeader/ReturnTs02018-11-14T05:23:00-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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