Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CONCERNS OF POLICE SURVIVORS INC
Employer identification number
52-1354370
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2,704,510
3,147,843
3,042,987
3,282,996
2,921,653
15,099,989
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
2,704,510
3,147,843
3,042,987
3,282,996
2,921,653
15,099,989
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
242,690
6
Public support. Subtract line 5 from line 4.
14,857,299
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
2,704,510
3,147,843
3,042,987
3,282,996
2,921,653
15,099,989
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
31,719
59,149
84,712
100,781
114,833
391,194
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
58,325
61,279
54,329
30,674
45,907
250,514
11
Total support (Add lines 7 through 10).
15,741,697
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
94.380 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
94.840 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
13000170
Software Version:
2013v3.1
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
CONCERNS OF POLICE SURVIVORS INC
Employer identification number
52-1354370
Return Reference
Explanation
Form 990, Part III, Line 4d: Other Program Services Description
OTHER PROGRAM SERVICES 4: Peer support and survivor benefits and outreach is provided through the 54 C.O.P.S. Chapters in operation across the country. These Chapters are comprised completely of volunteers who provide an immediate response to survivors when an officer dies in the line of duty. Support meetings and events are offered throughout the year.C.O.P.S. also publishes a printed quarterly newsletter that is mailed to approximately 42,000 survivors and law enforcement personnel each quarter. This newsletter provides important information on upcoming C.O.P.S. events, highlights chapter and survivor accomplishments, and shares information important to law enforcement survivors. A monthly email newsletter is also sent from our office covering events, hands-on program registration and scholarship information and deadlines, and other information relevant to the lives of law enforcement survivors. OTHER PROGRAM SERVICES 5: Public education and awareness is accomplished in part each year during National Police Week, the calendar week that includes May 15, when C.O.P.S. promotes blue ribbons tied on car antennas as a reminder to the public that many law enforcement officers have paid the ultimate price and given their lives in the line of duty. It is also to honor those officers who serve and protect our communities every day, putting their lives on the line for us. The national C.O.P.S. office receives requests for these ribbons from across the country and mails out approximately 600,000 ribbons each year. C.O.P.S. also works to educate the public on law enforcement trauma issues through the use of bill boards and PSAs during the year. OTHER PROGRAM SERVICES 6: In addition to the C.O.P.S. Kids/Teens program during the National Police Survivors' Conference, the C.O.P.S. Kids Camp, and the Outward Bound programs in July each year, C.O.P.S. also offers financial assistance to dependent-aged children who need psychological counseling to help them cope with the trauma inflicted on them through the sudden, often violent, loss of their parent to the law enforcement profession. OTHER PROGRAM SERVICES 7: Concerns of Police Survivors provides financial assistance to survivors of law enforcement officers killed in the line of duty who wish to pursue a course of study beyond high school. Surviving children and spouses of law enforcement officers killed in the line of duty are eligible for C.O.P.S. scholarships if the survivor is not entitled to a tuition-free education as a state death benefit.
Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
Changes to Organizational Documents in BriefConcerns of Police Survivors' National Board of 2012-2013 discussed restructuring the election process to give representatives in C.O.P.S.' 50+ chapters a vote in the elections for Regional Trustees and the National President. It was discovered that in order to make this change, the Articles of Incorporation would need to be amended since they outlined the elections process of "the Board electing the Board". In order to begin the process of restructuring the election process, the first organizational paper that needed to be amended was the Articles of Incorporation. Following a unanimous vote of the Board, that amendment was filed and accepted by the State of Maryland, where C.O.P.S. is incorporated. With that process underway, the Bylaws Committee set about revising the Bylaws with the help of a professional parliamentarian who recommended that much of the material included in the Bylaws could and should be removed and transferred over to the Standard Operating Procedures for the organization. Dedicating numerous hours to this process and after a final review by the professional parliamentarian, both the Bylaws and the Standard Operating Procedures were presented to the Board as outlined in the Bylaws and both documents were adopted unanimously. Major changes in the Bylaws included the removal of the Director of National Outreach from the Board, increasing the President's term to a maximum of three one-year terms, providing a voice to the chapters in the election of both their specific regional trustee and the national president positions, and included a new section on the Executive Director Emeritus serving as a non-voting member of the Board. Wording that the professional parliamentarian recommended to be removed from the Bylaws and added to the Standard Operating Procedures moved.
Form 990, Part VI, Line 11b: Form 990 Review Process
A draft of the audit and 990 will be presented to the Audit Committee for their review and possible edits prior to submission to the full Board for acceptance of these documents.Following the Board approval of the audit and 990, signed documents will be submitted to Federal and state regulatory agencies as required by announced deadline dates.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
The process for determining compensation of the organization's Executive Officer is done annually through an Evaluation Committee appointed at the National Board of Directors Meeting on May 17 of each year. The committee meets and reviews the organization's Five-Year Development Plan and discusses the accomplishments made during the prior year. Through the findings of comparability data and discussion, a decision on compensation is made and reported to the National Board of Directors.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
The process for determining compensation of the organization's Financial Manager is done annually in July by the Executive Officer. An Employee Self Assessment Form is completed by the Financial Manager and an Employee Performance Appraisal is completed by the Executive Officer. The Executive Director compares the two and discusses accomplishments and performance with the employee and makes a decision directly to the employee.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
PAPER COPIES UPON REQUEST
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.