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Concerns of Police Survivors (COPS)

CharityWatch report issued
October 2020

Top-Rated Charity
A+
CharityWatch Grade
Our independent grade based
on a number of factors.
 
90%
Program Percentage
Amount spent on programs
relative to overhead.
 
$7
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Concerns of Police Survivors (COPS)
PO Box 3199, South Highway 5
Camdenton, MO 65020

Other Names

None

Tax Status

501(c)3

Stated 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 issues.

View similar charities
Data based on Fiscal Year Ended 03/31/2020

Program Percentage: 90%

The percentage of Concerns of Police Survivors (COPS)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$4,700,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $7

How many dollars Concerns of Police Survivors (COPS) spends on fundraising to raise each $100 of contributions.

$3,100,000

Calculated Total Contributions

(rounded)

Government Funding

25% to 49%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
Concerns of Police Survivors IRS Form 990 52-1354370
Concerns of Police Survivors Audited Financial Statements 52-1354370
Entity: Concerns of Police Survivors
Document Type: IRS Form 990
Tax ID: 52-1354370
Entity: Concerns of Police Survivors
Document Type: Audited Financial Statements
Tax ID: 52-1354370

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
 
Concerns of Police Survivors (COPS)
meets governance benchmarks.
 
Concerns of Police Survivors (COPS)
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  Name Title Compensation
1 Dianne Bernhard Executive Director $167,269
1
Name: Dianne Bernhard
Title: Executive Director
Compensation: $167,269

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

According to the Concerns of Police Survivors (COPS) audit of March 31, 2020 (Note 1 re: Nature of Activities): "The Organization is a national organization that has Chapters located throughout the United States." COPS reports having 55 Chapters as of March 31, 2020.

According to the Concerns of Police Survivors audit of March 31, 2020 (Note 15, Concentration of Credit Risk):

"The Organization maintains cash, money market accounts, and certificates of deposits at several financial institutions. Accounts at each institution are secured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. As of the years ended [2020 and 2019], the amounts in excess of the FDIC limit totaled $477,962 and $411,167, respectively.

"Balances in the Investaccount are not insured or guaranteed by FDIC or any other government agency. However, the balance does represent an investment in a pool of government-backed securities. The Organization's Investaccount balances as of the years ended [2020 and 2019] were $1,000,000 and $800,000, respectively. The Investaccount is an overnight sweep account that allows the Organization to receive interest on their checking accounts. The Organization did not have any pledged collateral for the balance in the Investaccount."

According to the Concerns of Police Survivors audit of March 31, 2020 (Note 16, Commitments/Contingencies, Other Commitments and Contingencies):

"The World Health Organization (the 'WHO') declared the Coronavirus ('COVID-19') outbreak a public emergency through January 30, 2020, and a pandemic on March 11, 2020. As of the date of this report [June 19, 2020], any overall potential effects of the COVID-19, whether operational or financial, to the Organization, are unknown. 

"Due to COVID-19, the Organization has had to cancel several meetings and programs that would be subject to cancellation fees... The Organization has not been subject to significant damages on any cancellations/postponements to date. 

"The Organization received income...for some programs that were postponed or cancelled due to COVID-19. They have communicated with donors and/or customers to determine whether the monies can be reapplied to other programs, or whether refunds should be made. A total of $25,000 is included in Accounts Payable and Accrued Liabilities, representing known refund requests as of the date of this report."

According to the Concerns of Police Survivors audit of March 31, 2020 (Note 19, Evaluation of Subsequent Events):

"The Organization was awarded a Payroll Protection Program ('PPP') loan under the CARES Act in the amount of $273,600 on April 13, 2020. The loan bears interest at 1% and has provisions for forgiveness if all criteria are met. As of the date of this report [June 19, 2020], the Organization is unsure what amount, if any, will be forgiven. However, they do believe they will meet the forgiveness criteria for a substantial portion of the loan."

According to the Concerns of Police Survivors (COPS) tax filing for the fiscal year ended March 31, 2020, COPS reports receiving donated in-kind contributions on which it placed a value of $493,660 (IRS Form 990, Part VIII, Statement of Revenue).

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]


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