Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 3,042,987 | 3,282,996 | 2,921,653 | 3,272,702 | 3,707,282 | 16,227,620 |
| 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 | 3,042,987 | 3,282,996 | 2,921,653 | 3,272,702 | 3,707,282 | 16,227,620 |
| 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).. | 299,867 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 15,927,753 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 3,042,987 | 3,282,996 | 2,921,653 | 3,272,702 | 3,707,282 | 16,227,620 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 97,242 | 100,981 | 122,578 | 128,377 | 119,827 | 569,005 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 41,799 | 30,474 | 38,162 | 44,800 | 130,256 | 285,491 |
| 11 | Total support. Add lines 7 through 10. | 17,082,116 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 15000324 |
| Software Version: | 2015v2.0 |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: 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. 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. On January 9, 2016, C.O.P.S. and partnering organizations in support of law enforcement officers nationwide promoted the 2nd annual National Law Enforcement Appreciation Day (L.E.A.D.) Our nations citizens were called to action in support of law enforcement. Those citizens who appreciate law enforcement and were discouraged about the negative attention being given to law enforcement were encouraged to take time on January 9, to show their support in various ways. Events were held across the country, including rallies, card-making by school children, food deliveries to law enforcement, and many other. C.O.P.S. continues with its effort to educate the general public about the organization, its goals, and the issues that C.O.P.S. addresses for survivors. Issues such as cop-killer paroles, and the number of officers who die in the line of duty are all information that each and every citizen in this country should know. Additionally, every Christmas holiday season C.O.P.S. continues to promote its Project Blue Light campaign, asking citizens, law enforcement families and survivors to shine blue lights in their residence windows to salute the officers who work the streets during the holidays and to remember the families whose officers have been called on to make the supreme sacrifice. OTHER PROGRAM SERVICES 5: 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 in the law enforcement profession. OTHER PROGRAM SERVICES 6: Financial assistance is provided by Concerns of Police Survivors 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 11b: Form 990 Review Process | A copy of the 990 is submitted to the Board of Directors for review and possible edits. Following Board approval the 990 is filed electronically with Federal regulatory agencies as required by the deadline date. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | A conflict of interest statement is within the confidentiality and nominee pledge that is signed each year by all Board members and Chapter representatives. Copies of those signed forms are held at the National Office. C.O.P.S. reminds Board members about conflicts of interest at least once per year and will actively investigate any information if such a conflict exists. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The process for determining compensation of the organization's Executive Director is done annually through an Evaluation Committee appointed at the National Board of Directors Meeting in November 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 Director. An Employee Self Assessment Form is completed by the Financial Manager and an Employee Performance Appraisal is completed by the Executive Director. 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 |
| Software ID: | 15000324 |
| Software Version: | 2015v2.0 |