2021-05-13T12:23:21-05:00 2020-06-30 860133881 HENRY & HORNE LLP 2055 E WARNER ROAD SUITE 101 TEMPE AZ 85284 990 2019-07-01 800835023 TURNING POINT USA INC TURN 8448721776 4940 E BEVERLY RD PHOENIX AZ 85044 TOM SODEIKA SECRETARY/TREASURER 8448721776 2021-05-12 1 COLETTE KAMPS CPA P00367616 4808394900 2021-05-12 2019 2022-09-23 18:48:47Z X CHARLES KIRK 41051161 0 X TPUSA.COM X 2012 IN TURNING POINT USA EDUCATES STUDENTS ABOUT THE IMPORTANCE OF FISCAL RESPONSIBILITY, FREE MARKETS, AND CAPITALISM. THROUGH NON-PARTISAN DEBATE, DIALOGUE, AND DISCUSSION, TURNING POINT USA BELIEVES THAT EVERY YOUNG PERSON CAN BE ENLIGHTENED TO TRUE FREE MARKET VALUES. 4 3 425 9000 3596 2596 23820975 39345750 2012 511000 47533 -11458 4694725 -2003 28565245 39843289 7746012 17252590 0 0 5780380 7803022 237086 768936 1972231 11242599 12562010 25006077 38386558 3559168 1456731 5337123 7306560 648932 767888 4688191 6538672 X TURNING POINT USA EDUCATES STUDENTS ABOUT THE IMPORTANCE OF FISCAL RESPONSIBILITY, FREE MARKETS, AND CAPITALISM. THROUGH NON-PARTISAN DEBATE, DIALOGUE, AND DISCUSSION, TURNING POINT USA BELIEVES THAT EVERY YOUNG PERSON CAN BE ENLIGHTENED TO TRUE FREE MARKET VALUES. 0 0 16789257 16789257 TURNING POINT USA RAISES FUNDS FOR ITS LONG-TERM VITALITY AND SPECIAL PROJECTS, ALL IN FURTHERANCE OF ITS TAX-EXEMPT PURPOSES. TURNING POINT USA DISTRIBUTED $15,000,000 OF CASH AND $1,789,257 OF FIXED ASSETS TO ITS RELATED ENTITY TURNING POINT ENDOWMENT, WHICH IS ANOTHER 501C3 TAX-EXEMPT CORPORATION ORGANIZED AND OPERATED AS A TYPE I SUPPORTING ORGANIZATION EXCLUSIVELY FOR TURNING POINT USA'S BENEFIT. 6239195 511000 THE TURNING POINT USA EVENTS PROGRAM PROVIDES STUDENTS FROM ALL 50 STATES THE UNIQUE EDUCATIONAL OPPORTUNITY OF LEARNING FIRST HAND FROM THOUGHT LEADERS THAT HAVE EXPERTISE IN FISCAL RESPONSIBILITY, FREE MARKETS, AND CAPITALISM. ADDITIONALLY, THESE EVENTS PROVIDE STUDENTS THE OPPORTUNITY TO LEARN FROM ONE ANOTHER AS THEY GATHER WITH THEIR PEERS FROM ALL ACROSS THE COUNTRY. IN THE FISCAL YEAR ENDING 6/30/2020, THE EVENTS PROGRAM HOSTED A COMBINED 7,862 ATTENDEES AT ITS SEVEN REGIONAL AND NATIONAL EVENTS. 4572849 116874 THE TURNING POINT USA FIELD PROGRAM FULFILLS A CRITICAL ROLE IN TURNING POINT'S MISSION OF EDUCATING STUDENTS ABOUT THE IMPORTANCE OF FISCAL RESPONSIBILITY, FREE MARKETS, AND CAPITALISM. TURNING POINT FIELD REPRESENTATIVES ARE ON COLLEGE AND HIGH SCHOOL CAMPUSES ACROSS THE COUNTRY DAILY ACCOMPLISHING THIS MISSION BY PROVIDING INTERACTIVE INSTRUCTION AND DISTRIBUTING EDUCATIONAL MATERIALS. DURING THE FISCAL YEAR ENDING 6/30/2020, THE FIELD PROGRAM ORGANIZED 800 NEW CAMPUS CHAPTERS TO FACILITATE THESE ON-CAMPUS EDUCATIONAL EFFORTS. THE FIELD PROGRAM HOSTED 244 INSTRUCTIONAL CAMPUS EVENTS THAT WERE ATTENDED BY 50 OR MORE STUDENTS EACH. THE FIELD PROGRAM'S EFFORTS REACHED 142,534 STUDENTS. 7194933 346459 57556 OTHER PROGRAM SERVICES INCLUDE TURNING POINT USA'S CAMPUS LEADERSHIP PROGRAMS, INFLUENCER MEDIA PROGRAMS, PRODUCTION PROGRAMS, AND DISTRIBUTION PROGRAMS. TURNING POINT USA DISTRIBUTES GRANTS TO NONPROFIT ORGANIZATIONS THAT PURSUE EFFORTS FURTHERING TURNING POINT USA'S MISSION OF EDUCATING STUDENTS ABOUT THE IMPORTANCE OF FISCAL RESPONSIBILITY, FREE MARKETS, AND CAPITALISM. 7194933 346459 57556 34796234 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 69 0 425 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X THE ORGANIZATION 8448721776 4940 E BEVERLY RD PHOENIX AZ 85044 DOUG DEGROOTE DIRECTOR 10.00 1.00 X 0 0 0 MIKE MILLER DIRECTOR 10.00 0.00 X 0 0 0 GEORGE HAMSTRA DIRECTOR (THRU 6/17/2020) 10.00 0.00 X 0 0 0 TOM SODEIKA SECRETARY/TREASURER 10.00 1.00 X X 0 0 0 CHARLES KIRK PRESIDENT/CEO 65.00 10.00 X X 283073 44800 1854 JUSTIN OLSON ASSISTANT TREASURER/CFO 50.00 0.00 X 5769 0 0 TYLER BOWYER ASSISTANT SECRETARY/COO 40.00 5.00 X 80783 44700 3016 JOSHUA THIFAULT ADVANCEMENT STRATEGIC DIRECTOR 40.00 0.00 X 149516 0 2652 BENJAMIN JOHNSON MANAGEMENT 40.00 0.00 X 101468 0 3045 620609 89500 10567 3 0 1 0 RALLY FORGE LLC 21401 E RUSSET RD QUEEN CREEK AZ 85142 DIGITAL EDUCATION 531198 LIONROCK VENTURES 13510 BAYLISS RD LOS ANGELES CA 90049 FUNDRAISING AND EVENT PLANNING 351897 MOSAIC EVENT PRODUCTIONS LLC DBA PHX EV 1337 E ESCUDA DR PHOENIX AZ 85024 VIDEO PRODUCTION 349470 FX ENTERTAINMENT 5109 ANTONY COURT ARLINGTON TX 76017 VIDEO PRODUCTION 295119 SHAFFER SECURITY GROUP 6719 DESEO 100 IRVING TX 75039 SECURITY AT TPUSA CONFERENCES, CONVENTIO 262184 14 10288212 910000 28147538 743110 39345750 CONFERENCE FEES 511000 511000 511000 1297 1297 53827 0 53827 53827 53827 730355 743110 -12755 -12755 -12755 347780 10288212 464762 -116982 -116982 3596 0 3596 3596 OTHER INCOME 57556 57556 57556 39843289 568556 3596 -74613 16993914 16993914 205811 205811 52865 52865 526756 283738 110662 132356 6572135 5891701 329562 350872 151786 132650 9317 9819 552345 468714 39486 44145 121470 121470 285680 285680 768936 768936 974107 392957 516433 64717 648106 549976 46332 51798 330992 280876 23662 26454 414845 352033 29657 33155 351363 72608 278755 6664502 6664502 150137 127405 10733 11999 84626 84626 PRINTING AND PUBLICATIO 847850 664557 183293 DIGITAL EDUCATION 750038 750038 VIDEO PRODUCTION 408612 408612 EDUCATIONAL MATERIALS 324465 324465 205217 178812 10473 15932 38386558 34796234 1618093 1972231 2672438 2789305 760966 2282275 555260 5913 1857343 483564 2055645 1373779 2200 2200 11629 39951 92122 5337123 7306560 640298 767888 2436 6198 0 648932 767888 X 4004533 3809598 683658 2729074 4688191 6538672 5337123 7306560 1456731 393750 0 X 0 1 X 1 0 X 4319220 8248059 10808259 23820975 39514500 86711013 4319220 8248059 10808259 23820975 39514500 86711013 18163353 68547660 1345 2925 1729 2394 55124 63517 3596 3596 5318111 57556 5375667 92153793 511000 0.74380 0.75230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 639926 30140 609786 1033957 325353 708604 183460 128071 55389 1373779 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS 52865 0 0 0 0 0 0 52865 0 52865 UNITED KINGDOM EDUCATIONAL MATERIALS 51374 WIRE UNITED KINGDOM TRAVEL 1491 WIRE 1 0 0 0 0 0 0 0 PART I, LINE 2: TPUSA'S GRANTMAKING ACTIVITIES ARE GOVERNED BY A WRITTEN GRANT POLICY APPROVED BY THE BOARD WHICH REQUIRES GRANT APPLICANTS TO SUBMIT WRITTEN APPLICATIONS WHICH ARE REVIEWED BY A SPECIALIZED GRANT COMMITTEE. THE POLICY ALSO REQUIRES THAT ANY INDIVIDUAL GRANTEES ARE SELECTED IN AN OBJECTIVE, NONDISCRIMINATORY MANNER. TPUSA REQUIRES ALL GRANTEES, BOTH ORGANIZATIONS AND INDIVIDUALS, TO PROVIDE ONGOING AND FINAL REPORTING ON THE USE OF THE FUNDS TO ENSURE THAT THE USE OF THE FUNDS CONTRIBUTED IMPORTANTLY TO TPUSA'S EDUCATIONAL PURPOSES AND IN ACCORDANCE WITH SECTION 501(C)(3) PART I, LINE 3: ACCRUAL BASIS OF ACCOUNTING PART III ACCOUNTING METHOD: X X X X X X 1 LIONROCK VENTURES 13510 BAYLISS RD LOS ANGELES CA 90049 FUNDRAISING 1 10082466 627582 9454884 AMERICAN PHILANTHROPIC 119 N HIGH ST WEST CHESTER PA 19380 DIRECT MAIL CONSULTING 0 383816 141354 242462 10466282 768936 9697346 AL AK AR CA CO CT FL HI IL KS LA MA MS MI MN NV NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI KY GA ME MD MO NH WINTER GALA 10488492 10218742 269750 5000 279825 102420 LIBERTY GALA 147500 69470 78030 3000 74517 10635992 10288212 347780 8000 354342 102420 464762 -116982 SCHEDULE G, PART I, LINE 2B, COLUMN (V) PART I, LINE 2, (III) IS MARKED YES BECAUSE OCCASIONALLY, THE PROFESSIONAL FUNDRAISER MAY RECEIVE CHECKS DIRECTLY FROM DONORS AND DEPOSIT THEM INTO THE TP USA BANK ACCOUNT. 1 TURNING POINT ENDOWMENT 4940 E BEVERLY RD PHOENIX AZ 85044 821225311 501(C)(3) 15000000 1789257 FMV BUILDING & LAND AWARENESS OF FREE MARKETS PRAGER UNIVERSITY FOUNDATION 15201 VENTURA BLVD STE 552 SHERMAN OAKS CA 91403 271763901 501(C)(3) 150000 AWARENESS OF FREE MARKETS AMERICAN CONSERVATIVE UNION 201 N UNION ST ALEXANDRIA VA 22314 521294680 501(C)(3) 28000 AWARENESS OF FREE MARKETS COLORADO CHRISTIAN UNIVERSITY 8787 W ALAMEDA AVE LAKEWOOD CO 80226 840442429 501(C)(3) 25000 AWARENESS OF FREE MARKETS 4 0 GRANTS TO STUDENTS 187 205811 PART I, LINE 2: TPUSA'S GRANTMAKING ACTIVITIES ARE GOVERNED BY A WRITTEN GRANT POLICY APPROVED BY THE BOARD WHICH REQUIRES GRANT APPLICANTS TO SUBMIT WRITTEN APPLICATIONS WHICH ARE REVIEWED BY A SPECIALIZED GRANT COMMITTEE AND THAT ANY INDIVIDUAL GRANTEES ARE SELECTED IN AN OBJECTIVE, NONDISCRIMINATORY MANNER. TPUSA REQUIRES ALL GRANTEES, BOTH ORGANIZATIONS AND INDIVIDUALS, TO PROVIDE ONGOING AND FINAL REPORTING ON THE USE OF THE FUNDS TO ENSURE THAT THE USE OF THE FUNDS CONTRIBUTED IMPORTANTLY TO TPUSA'S EDUCATIONAL PURPOSES AND IN ACCORDANCE WITH SECTION 501(C)(3) X 1 1 X X X X 0 0 0 1 0 0 0 1 0 CHARLES KIRK PRESIDENT/CEO 283073 44800 0 0 0 0 0 0 1854 0 284927 44800 0 0 JOSHUA THIFAULT ADVANCEMENT STRATEGIC DIRECTOR 149516 0 0 0 0 0 0 0 2652 0 152168 0 0 0 PART I, LINE 1A THE ORGANIZATION PAID APPROXIMATELY $20,265 FOR FIRST CLASS AND CHARTER TRAVEL. THERE IS A POLICY IN PLACE REGARDING FIRST CLASS AND CHARTER TRAVEL WHICH OUTLINES THE CIRCUMSTANCES WHEN SUCH TRAVEL IS CONSIDERED REASONABLE AND CUSTOMARY OR NECESSARY FOR LOGISTICAL REASONS. THE POLICY ALSO REQUIRES APPROPRIATE SUBSTANTIATION. FOR THE CEO AND MANAGEMENT, TURNING POINT MAINTAINS A WAGE AND SALARY SCALE THAT IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. A COMPARATIVE MARKET ANALYSIS IS COMPLETED ON A PERIODIC BASIS BASED UPON INFORMATION PROVIDED BY REPUTABLE OUTSIDE SOURCES. ANY RECOMMENDED CHANGES TO THE SCALE ARE BROUGHT TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THIS SCALE INCLUDES VARIOUS CATEGORIES THAT TRANSLATE TO ALL PAID POSITIONS IN THE ORGANIZATION. PART I, LINE 5 THE ADVANCEMENT STRATEGIC DIRECTOR LISTED ON PART VII HAS A COMPENSATION AGREEMENT THAT INCLUDES A COMMISSION BASED ON THE INCOME THAT HE RAISES FOR THE ORGANIZATION, BUT NOT BASED ON THE OVERALL REVENUES OF THE ORGANIZATION. HIS COMPENSATION IS BASED ON A FIXED FORMULA AMOUNT THAT HE RECEIVES IN RETURN FOR THE SERVICES THAT HE PROVIDES. PART I, LINE 7 A PORTION OF TYLER BOWYER'S COMPENSATION AND A PORTION OF BENJAMIN JOHNSON'S COMPENSATION IN FY 2020 WAS A DISCRETIONARY PERFORMANCE BONUS THAT WAS A NONFIXED PAYMENT. X 29 743110 FMV 0 1 1 PART I, COLUMN (B): THE NUMBER IN PART 1, COLUMN B REPRESENTS THE NUMBER OF INDIVIDUAL CONTRIBUTIONS. PART I, LINE 32B: BROKERAGE HOUSE RECEIVES AND SELLS INVESTMENTS FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE 990 FORMS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, BOARD MEMBERS AND KEY STAFF, ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. THE INTENT OF COMPLETING THIS FORM IS TO DISCLOSE ANY INTERESTS THAT COULD POSE A POTENTIAL CONFLICT. ANY POTENTIAL CONFLICTS THAT ARE IDENTIFIED ARE REVIEWED BY THE BOARD'S GOVERNANCE COMMITTEE , WITH RELEVANT MEMBERS RECUSING THEMSELVES ON MATTERS THAT DIRECTLY AFFECT THEM. SIGNED FORMS ARE MAINTAINED IN THE INDIVIDUAL BOARD MEMBER'S FILE. MANAGEMENT STAFF ARE ALSO REQUIRED TO COMPLETE THESE FORMS AND ARE SECURED IN A SEPARATE FILE. FORM 990, PART VI, SECTION B, LINE 15 CEO AND MANAGEMENT: TURNING POINT MAINTAINS A WAGE AND SALARY SCALE THAT IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. A COMPARATIVE MARKET ANALYSIS IS COMPLETED ON A PERIODIC BASIS BASED UPON INFORMATION PROVIDED BY REPUTABLE OUTSIDE SOURCES. ANY RECOMMENDED CHANGES TO THE SCALE ARE BROUGHT TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THIS SCALE INCLUDES VARIOUS CATEGORIES THAT TRANSLATE TO ALL PAID POSITIONS IN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFILICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. TURNING POINT ENDOWMENT INC 4940 E BEVERLY RD PHOENIX AZ 85044 821225311 EDUCATION OF STUDENTS IN 501(C)(3) LINE 12A, I TURNING POINT USA 0 TURNING POINT ACTION INC 756 N MAIN ST C CROWN POINT IN 46307 464331510 EDUCATION OF STUDENTS IN 501(C)(4) N/A 0 AMERICAS TURNING POINT INC 756 N MAIN ST C CROWN POINT IN 46307 814294120 EDUCATION OF STUDENTS IN 501(C)(3) LINE 7 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0