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.

501(c)(3) charity; gifts are tax-deductible.
52¢ of each $1 spent went to programs.
$108K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $110K a year · 5% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
52%
of spending
Worth a look: 52% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 9.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
12
named funders · $19K
Looks good: 12 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.1M
92% of total assets
Concern: liabilities are 92% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.7M
+3% vs prior year
Spent
$2.8M
To programs
52%
Net assets
$191K
By yearFY2020–FY2025
Revenue
$2.7M
FY2022▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$2.6M
FY2022$2.7M
FY2023$634K
FY2024$207K
FY2025$4.5M
Expenses
$2.8M
FY2022▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$2.5M
FY2022$2.8M
FY2023$924K
FY2024$482K
FY2025$4.8M
Net assets
$191K
FY2022▼ -39%
Tap a bar for its year
Net assets by fiscal year
FY2020$218K
FY2021$315K
FY2022$191K
FY2023$955K
FY2024−$469K
FY2025−$725K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2017.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $1.5M Management & general 10% · $289K Fundraising 38% · $1.1M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990; $108K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$108,000Pt VII · Sec A
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Aaron Negherbon’s $156K as Executive Director is at the 67th percentile of top reported officer pay among 1147 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Aaron Negherbon$156,000$156,000$156,000$108,000$84,000$30,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Cops Direct executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supplies police with essential equipment and training to improve safety and effectiveness.

Questions for Cops Direct

Tap to ask. Cops Direct sees how many people are interested.

Your first name shows with your question. Cops Direct answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $1.5M · in their own filed words · FY2021
01

Cops direct is a charitable organization supplying law enforcement agencies within the united states with critically needed items which cannot be acquired through normal procurement practices.

$1.5Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 12 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Gifts and grantsLn 1h$2.6M
Other incomeLn 4–11$29K
Investment incomeLn 3$19
Money outPt IX
$2.8M
Ln 25
Programscol B$1.5M
Managementcol C$289K
Fundraisingcol D$1.1M
Owns and owesPt X
$191K
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$2.3M
LiabilitiesLn 26$2.1M
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.6M
Investment incomeLn 3$19
Other incomeLn 4–11$29K
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
CashLn 1$2.3M
Cash and savings togetherLn 1–2$2.3M
Other assetsLn 15$0
Total assetsLn 16$2.3M
LiabilitiesLn 26$2.1M
Net assetsLn 32$191K
OperationsPt I, VI
EmployeesI 55
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$432K$2.3M
Total assetsLn 16$555K$2.3M
LiabilitiesLn 26$239K$2.1M
Net assetsLn 32$315K$191K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$264K$264K
Pay of current officers, directors and key staffLn 5$132K$119K$13K
Other salaries and wagesLn 7$76K$16K$11K$49K
Payroll taxesLn 10$17K$11K$2K$4K
Professional fundraising feesLn 11e$169K$169K
Other fees for servicesLn 11g$130K$130K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$80K$30K$40K$10K
Information technologyLn 14$2K$2K
OccupancyLn 16$28K$18K$3K$7K
TravelLn 17$39K$39K
InterestLn 20$41K$41K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$1.8M$992K$6K$818K
Total functional expensesLn 25$2.8M$1.5M$289K$1.1M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.5M$4.8M−$248K−$725K 990 PDF
FY2024 $207K$482K−$274K−$469K 990 PDF
FY2023 $634K$924K−$290K$955K 990 PDF
FY2022 Viewing $2.7M$2.8M−$124K$191K 990 PDF
FY2021 $2.6M$2.5M$97K$315K 990 PDF
FY2020 $1.5M$1.3M$178K$218K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $2,672,920 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,571,888$2,643,420
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$19
I-11 Other revenuePrior year $14,263$29,481
I-12 Total revenuePrior year $2,586,151$2,672,920
I-13 Grants and similar amounts paidPrior year $0$263,713
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $95,742$224,546
I-16a Professional fundraising feesPrior year $166,820$169,276
I-17 Other expensesPrior year $2,226,559$2,139,101
I-18 Total expensesPrior year $2,489,121$2,796,636
I-19 Revenue less expensesPrior year $97,030−$123,716
Part VI · Governance 4 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,672,920 across 5 lines filed
VIII-1f All other contributions, gifts and grants$2,643,420
VIII-1h Total contributions, gifts and grants$2,643,420
VIII-3 Investment incomeExcluded from tax $19$19
VIII-5 RoyaltiesExcluded from tax $29,481$29,481
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $29,500$2,672,920
Part IX · Statement of functional expenses $2,796,636 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $263,713$263,713
IX-5 Pay of current officers, directors and key staffPrograms $118,800 · Management $13,200$132,000
IX-7 Other salaries and wagesPrograms $16,250 · Management $10,750 · Fundraising $48,750$75,750
IX-10 Payroll taxesPrograms $10,918 · Management $1,936 · Fundraising $3,942$16,796
IX-11e Professional fundraising feesFundraising $169,276$169,276
IX-11g Other fees for servicesManagement $129,775$129,775
IX-12 Advertising and promotionFundraising $1,393$1,393
IX-13 Office expensesPrograms $30,436 · Management $40,078 · Fundraising $9,550$80,064
IX-14 Information technologyManagement $2,338$2,338
IX-16 OccupancyPrograms $18,144 · Management $3,218 · Fundraising $6,550$27,912
IX-17 TravelManagement $38,808$38,808
IX-20 InterestManagement $40,621$40,621
IX-23 InsuranceManagement $2,781$2,781
IX-24 Other expenses (24a–d)Programs $991,866 · Management $5,847 · Fundraising $817,696$1,815,409
IX-25 Total functional expensesPrograms $1,450,127 · Management $289,352 · Fundraising $1,057,157$2,796,636
Part X · Balance sheet $2,289,958 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $431,949$2,252,036
X-4 Accounts receivableStart of year $7,683$0
X-9 Prepaid expenses and deferred chargesStart of year $83,600$37,922
X-15 Other assetsStart of year $31,312$0
X-16 Total assetsStart of year $554,544$2,289,958
X-17 Accounts payable and accrued expensesStart of year $219,823$88,464
X-25 Other liabilitiesStart of year $19,632$41,121
X-26 Total liabilitiesStart of year $239,455$2,098,585
X-27 Net assets without donor restrictionsStart of year $315,089$191,373
X-32 Total net assets or fund balancesStart of year $315,089$191,373
X-33 Total liabilities and net assetsStart of year $554,544$2,289,958
Part XI · Reconciliation of net assets $191,373 net assets at year end
XI-1 Total revenue$2,672,920
XI-2 Total expenses$2,796,636
XI-3 Revenue less expenses−$123,716
XI-4 Net assets at start of year$315,089
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$191,373

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.