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
43 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
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Who runs it and what they're paid
9 people listed on the 990; $156K paid to officers and key staff.
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
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| 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.
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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
Your first name shows with your question. Cops Direct answers here, for everyone.
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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. Items provided fall into categories of medical, operational, tactical, communications, or K9 for the conventional beat officer.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $932K | $628K |
| InvestmentsLn 11–13 | $1.0M | $1.1M |
| Total assetsLn 16 | $2.0M | $1.7M |
| LiabilitiesLn 26 | $2.2M | $2.2M |
| Net assetsLn 32 | −$194K | −$469K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $17K | $17K | ||
| Grants to domestic individualsLn 2 | $0 | |||
| Grants and assistance to foreign recipientsLn 3 | $0 | |||
| Benefits paid to or for membersLn 4 | $0 | |||
| Pay of current officers, directors and key staffLn 5 | $156K | $101K | $18K | $37K |
| Pay of disqualified personsLn 6 | $0 | |||
| Other salaries and wagesLn 7 | $74K | $48K | $9K | $17K |
| Pension plan contributionsLn 8 | $0 | |||
| Other employee benefitsLn 9 | $0 | |||
| Payroll taxesLn 10 | $25K | $17K | $3K | $6K |
| Management feesLn 11a | $0 | |||
| Legal feesLn 11b | $0 | |||
| Accounting feesLn 11c | $0 | |||
| Lobbying feesLn 11d | $0 | |||
| Investment management feesLn 11f | $0 | |||
| Other fees for servicesLn 11g | $73K | $73K | ||
| Advertising and promotionLn 12 | $7K | $7K | ||
| Office expensesLn 13 | $4K | $1K | $2K | $355 |
| Information technologyLn 14 | $4K | $4K | ||
| RoyaltiesLn 15 | $0 | |||
| OccupancyLn 16 | $18K | $12K | $2K | $4K |
| TravelLn 17 | $3K | $3K | ||
| Travel and entertainment for public officialsLn 18 | $0 | |||
| Conferences, conventions and meetingsLn 19 | $0 | |||
| InterestLn 20 | $57K | $57K | ||
| Payments to affiliatesLn 21 | $0 | |||
| Depreciation, depletion and amortizationLn 22 | $0 | |||
| InsuranceLn 23 | $1K | $1K | ||
| Other expenses (24a–d)Ln 24 | $35K | $10K | $12K | $13K |
| All other expensesLn 24e | $5K | $5K | ||
| Total functional expensesLn 25 | $482K | $206K | $191K | $85K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest | $4.5M | $4.8M | −$248K | −$725K | 990 PDF |
| FY2024 Viewing | $207K | $482K | −$274K | −$469K | 990 PDF |
| FY2023 | $634K | $924K | −$290K | $955K | 990 PDF |
| FY2022 | $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 |
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Schedules filed Part IV
See the full FY2024 990 (6 parts)
Part I · Summary $207,382 revenue, 12 lines filed
Part VI · Governance 8 of 9 board members independent, no flags
Part VIII · Statement of revenue $207,382 across 6 lines filed
Part IX · Statement of functional expenses $481,563 across 30 lines filed
Part X · Balance sheet $1,726,598 assets, 10 lines filed
Part XI · Reconciliation of net assets −$468,564 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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