2025-05-15T10:03:28-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 2055 E WARNER RD STE 101 TEMPE AZ 85284 990 2023-07-01 800835023 TURNING POINT USA INC TURN 8448721776 135 N PENNSYLVANIA ST 1610 INDIANAPOLIS IN 46204 TOM SODEIKA SECRETARY/TREASURER 8448721776 2025-05-14 1 0 COLETTE KAMPS CPA P00367616 4808394900 2025-05-14 2023 2025-03-06 01:10:19Z CHARLES KIRK 135 N PENNSYLVANIA ST STE 1610 INDIANAPOLIS IN 46204 86911918 0 X TPUSA.COM X 2012 IN TURNING POINT USA, INC. IS ORGANIZED AND OPERATED EXCLUSIVELY FOR EDUCATIONAL AND CHARITABLE PURPOSES IN ACCORDANCE WITH SECTION 501(C)(3), TO EMPOWER INFORMED CIVIC AND CULTURAL ENGAGEMENT GROUNDED IN AMERICAN EXCEPTIONALISM AND A POSITIVE SPIRIT OF ACTION. TURNING POINT USA GUIDES CITIZENS THROUGH DEVELOPMENT OF KNOWLEDGE, SKILLS, VALUES, AND MOTIVATION, SO THEY CAN MEANINGFULLY ENGAGE IN THEIR COMMUNITIES TO RESTORE TRADITIONAL AMERICAN VALUES LIKE PATRIOTISM, RESPECT FOR LIFE, LIBERTY, FAMILY, AND FISCAL RESPONSIBILITY. 5 4 458 9000 64621 63621 80629764 84288135 1186992 886461 69172 80334 -164291 -266068 81721637 84988862 5674773 12573398 0 0 20051434 21363252 2610865 1509847 4928689 63028380 45548678 91365452 80995175 -9643815 3993687 20193662 26269868 6278533 8366734 13915129 17903134 X TURNING POINT USA, INC. IS ORGANIZED AND OPERATED EXCLUSIVELY FOR EDUCATIONAL AND CHARITABLE PURPOSES IN ACCORDANCE WITH SECTION 501(C)(3), TO EMPOWER INFORMED CIVIC AND CULTURAL ENGAGEMENT GROUNDED IN AMERICAN EXCEPTIONALISM AND A POSITIVE SPIRIT OF ACTION. TURNING POINT USA GUIDES CITIZENS THROUGH DEVELOPMENT OF KNOWLEDGE, SKILLS, VALUES, AND MOTIVATION, SO THEY CAN MEANINGFULLY ENGAGE IN THEIR COMMUNITIES TO RESTORE TRADITIONAL AMERICAN VALUES LIKE PATRIOTISM, RESPECT FOR LIFE, LIBERTY, FAMILY, AND FISCAL RESPONSIBILITY. 0 0 20473170 294554 THE TURNING POINT USA FIELD PROGRAM FULFILLS A CRITICAL ROLE IN TURNING POINT'S MISSION BY EDUCATING, TRAINING, AND MOBILIZING HIGH SCHOOL AND COLLEGE STUDENTS TO ENGAGE IN INFORMED CIVIC AND CULTURAL OUTREACH AND ACTIVISM GROUNDED IN AMERICAN EXCEPTIONALISM AND AMERICA'S FOUNDING PRINCIPLES. TURNING POINT USA FIELD REPRESENTATIVES OPERATE ON OVER 3,300 COLLEGE AND HIGH SCHOOL CAMPUSES ACROSS THE COUNTRY, SUPPORTING THE TURNING POINT MISSION BY PROVIDING INTERACTIVE TRAINING, DISTRIBUTING EDUCATIONAL MATERIALS, AND ENGAGING STUDENTS IN DISCUSSIONS ON TODAY'S MOST PRESSING ISSUES. DURING THE FISCAL YEAR ENDING 6/30/2024, THE FIELD PROGRAM ORGANIZED AND CHARTERED 1,873 CAMPUS CHAPTERS TO FACILITATE THESE ON-CAMPUS EDUCATIONAL EFFORTS AND WAS ALSO ACTIVE ON THOUSANDS MORE HIGH SCHOOL AND COLLEGE CAMPUSES IN ALL 50 STATES. THE FIELD PROGRAM HOSTED MORE THAN 1,700 ON-CAMPUS EDUCATIONAL AND ACTIVISM EVENTS. THE FIELD PROGRAM'S EFFORTS DIRECTLY IMPACTED MILLIONS OF STUDENTS IN THE FISCAL YEAR ENDING 6/30/2024. 12820911 886461 THE TURNING POINT USA EVENTS PROGRAM PROVIDES STUDENTS AND AMERICANS FROM ALL 50 STATES THE UNIQUE EDUCATIONAL OPPORTUNITY TO LEARN FROM TODAY'S LEADING THINKERS, POWERFUL ACTIVISTS, SUCCESSFUL ENTREPRENEURS, AND NATIONAL LEADERS WHO INSPIRE INFORMED CIVIC AND CULTURAL ENGAGEMENT GROUNDED IN AMERICAN EXCEPTIONALISM AND THE NATION'S FOUNDING PRINCIPLES. ADDITIONALLY, THESE EVENTS PROVIDE ATTENDEES THE OPPORTUNITY TO TRAIN ON COMMUNITY OUTREACH AND MOBILIZATION, WHILE ALSO LEARNING FROM ONE ANOTHER AS THEY GATHER WITH THEIR PEERS FROM ALL ACROSS THE COUNTRY, NETWORK WITH COMMUNITY LEADERS, AND ENGAGE WITH HUNDREDS OF LIKEMINDED NONPROFITS. IN THE FISCAL YEAR ENDING 6/30/2024, THE EVENTS PROGRAM HOSTED NUMEROUS REGIONAL AND NATIONAL EVENTS THAT TRAINED AND EDUCATED TENS OF THOUSANDS OF STUDENTS FROM THOUSANDS OF SCHOOLS AND THOUSANDS MORE ATTENDEES FROM EVERY STATE. 10638075 203097 TPUSA FAITH IS LEADING A MOVEMENT TO PUSH BACK AGAINST SECULAR TOTALITARIANISM IN AMERICA, ERADICATE WOKEISM FROM THE CHURCH, INSPIRE THE RISE OF STRONG CHURCHES, AND WAKE UP BELIEVERS TO THEIR BIBLICAL RESPONSIBILITY TO FIGHT FOR FREEDOM. TPUSA FAITH EQUIPS BELIEVERS ACROSS THE NATION WITH THE BIBLICAL, HISTORICAL, AND CONSTITUTIONAL KNOWLEDGE THEY NEED TO TAKE A BOLD STAND FOR LIBERTY AND GOD'S KINGDOM THROUGH TPUSA FAITH COURSES, REGIONAL PASTOR ROUNDTABLES, NATIONAL PASTORS' SUMMITS, FREEDOM NIGHT IN AMERICA EVENTS, AND NATIONAL BELIEVER'S SUMMIT. IN THE FISCAL YEAR ENDING 6/30/2024, TPUSA FAITH COORDINATED WITH OVER 3,500 CHURCH PARTNERS ACROSS THE COUNTRY AND TRAINED NEARLY 10,000 PASTORS AND CHURCH LEADERS THROUGH PASTORS' SUMMITS, REGIONAL ROUND TABLES, AND NATIONAL EVENTS. 28473616 12075746 0 TURNING POINT USA'S OTHER EDUCATIONAL PROGRAMS INCLUDE MEDIA PROGRAMS, CAMPUS LEADERSHIP PROGRAMS (WHICH ARE HOSTED BY TURNING POINT USA'S RELATED ENTITY, AMERICA'S TURNING POINT, WITH GRANTS TOTALING $8,560,625 FROM TURNING POINT USA DURING THE FISCAL YEAR ENDING 6/30/2024), PRODUCTION PROGRAMS, DISTRIBUTION PROGRAMS, DIGITAL MEDIA PROGRAMS, SPECIAL PROJECTS, AND TURNING POINT ACADEMY. TURNING POINT USA DISTRIBUTED A GRANT OF $1,500,000 TO ITS RELATED ENTITY TURNING POINT ENDOWMENT. TURNING POINT USA ALSO DISTRIBUTED A LIMITED NUMBER OF GRANTS TO UNRELATED NONPROFIT ORGANIZATIONS WITH PROGRAMS THAT ALSO SUPPORT TURNING POINT USA'S MISSION OF INFORMED CIVIC AND CULTURAL ENGAGEMENT GROUNDED IN AMERICAN EXCEPTIONALISM AND AMERICA'S FOUNDING PRINCIPLES. 28473616 12075746 0 72405772 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 247 0 458 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X THE ORGANIZATION 8448721776 135 N PENNSYLVANIA ST 1610 INDIANAPOLIS IN 46204 CHARLES KIRK PRESIDENT/CEO 40.00 11.00 X X 285929 99840 4724 TOM SODEIKA SECRETARY & TREASURER 10.00 1.00 X X 0 0 0 DOUG DEGROOTE DIRECTOR 10.00 X 0 0 0 MIKE MILLER DIRECTOR 10.00 X 0 0 0 DAVID ENGLEHARDT DIRECTOR 10.00 X 0 0 0 JUSTIN OLSON ASSISTANT TREASURER 40.00 8.00 X 183033 61695 4774 DANIEL FLOOD MANAGER 40.00 8.00 X 269209 50001 11840 MARINA MINAS MANAGER 40.00 X 232100 0 4453 ALEXANDRA CLARK CONTRIBUTOR 40.00 X 164110 0 3788 HUTZ HERTZBERG MANAGER 40.00 X 264946 0 0 JOHN MCGOVERN MANAGER 40.00 5.00 X 420709 35960 0 1820036 247496 29579 20 0 1 0 RESOURCE ONE 2900 E APACHE ST TULSA OK 74110 PRINTING, PUBLICATION, EDUCATIONAL MATER 6146883 MOSAIC EVENT PRODUCTIONS 777 W PINNACLE PEAK RD B103 PHOENIX AZ 85027 EVENT AUDIO & VIDEO PRODUCTION 3636329 ACTIVE ENGAGEMENT 113 E MARKET ST STE 300 LEESBURG VA 20176 DIGITAL EDUCATION & FUNDRAISING 2659870 AMERICAN SOLUTIONS FOR BUSINESS 31 E MINNESOTA AVE GLENWOOD MN 56334 PRINTING, PUBLICATION, EDUCATIONAL MATER 2026589 CONRAD DIRECT 800 KINDERKAMACK RD STE 307N ORADELL NJ 07649 MAILING LIST RENTAL SERVICES 1144800 67 9796080 1400107 73091948 1493277 84288135 CONFERENCE & SEMINAR FEES 611600 886461 886461 886461 57735 57735 126676 126676 1205770 15000 1198171 0 7599 15000 22599 22599 267520 9796080 724885 -457365 -457365 ADVERTISING INCOME 541800 64153 64153 COMMISSION INCOME 900099 468 468 64621 84988862 886461 64621 -250355 12101177 12101177 472221 472221 443241 151291 181920 110030 18673128 16877186 1032972 762970 783303 707967 43331 32005 1463580 1304479 92540 66561 584820 292410 116964 175446 938378 313185 625193 308857 308857 1509847 1509847 112005 112005 7073260 5302328 116916 1654016 1843126 1642766 116538 83822 1697454 1512930 107327 77197 671964 570376 59088 42500 66980 66980 21244509 20869512 374997 402 402 864111 770177 54636 39298 600073 600073 EDUCATIONAL MATERIALS 5804739 5804739 PRINTING AND PUBLICATIO 1346862 1346862 VIDEO PRODUCTION 1292285 1292285 DIGITAL EDUCATION 1006499 1006499 92354 92354 80995175 72405772 3660714 4928689 2010330 3985978 3707153 5672205 7249615 5198767 176018 134344 355268 520842 1082175 6920942 2970738 4155902 3950204 24428 26976 2349374 5863951 20193662 26269868 6039546 6405790 15046 42970 223941 1917974 6278533 8366734 X 986833 6930035 12928296 10973099 13915129 17903134 20193662 26269868 3993687 -5682 0 X 0 1 X 1 0 X 39514500 55294507 79264002 80763384 84288135 339124528 39514500 55294507 79264002 80763384 84288135 339124528 57120307 282004221 55124 727 1924 167297 57735 282807 3596 33227 49687 187497 64621 338628 57556 57556 339803519 4795338 0.82990 0.79490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55553083 1637500 8719791 1397188 177618 64335568 50607034 77775 5465178 458322 138582 55553083 42680664 11067700 -2871389 124677 145264 50607034 20127640 18934324 5959278 2241162 99416 42680664 7179149 15000000 -345448 1679332 26739 20127630 1.00000 0 1 1 2304548 533461 1771087 3884895 1962876 1922019 731499 474401 257098 3950204 EVENT DEPOSITS 2888607 OTHER ASSETS 119754 INVESTMENT IN SUBSIDIARY 885197 OTHER LONG TERM ASSETS 457959 OPERATING LEASE RIGHT-OF-USE ASSETS 1455153 DUE FROM AFFILIATE 57281 5863951 OPERATING LEASE LIABILITY 1456969 FINANCE LEASE LIABILITY 427492 DUE TO AFFILIATE 33513 1917974 X PART V, LINE 4: THE ENDOWMENT FUND IS HELD BY THE SUPPORTING ORGANIZATION TO TURNING POINT USA. AMOUNTS ARE APPROPRIATED FROM THIS BOARD-DESIGNATED ENDOWMENT TO SUPPORT THE PROGRAM ACTIVITIES OF TURNING POINT USA. PART X, LINE 2: TURNING POINT USA RECOGNIZES TAX POSITIONS IN THE FINANCIAL STATEMENT WHEN IT IS MORE LIKELY-THAN-NOT THAT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF JUNE 30, 2024, TURNING POINT USA HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 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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 X 1 1 X X X X 0 0 0 1 0 0 0 1 0 JOHN MCGOVERN MANAGER 175048 0 245661 35960 0 0 0 0 0 0 420709 35960 0 0 CHARLES KIRK PRESIDENT/CEO 285929 99840 0 0 0 0 0 0 4724 0 290653 99840 0 0 DANIEL FLOOD MANAGER 259815 50001 9394 0 0 0 0 0 11840 0 281049 50001 0 0 HUTZ HERTZBERG MANAGER 264946 0 0 0 0 0 0 0 0 0 264946 0 0 0 JUSTIN OLSON ASSISTANT TREASURER 183033 61695 0 0 0 0 0 0 4774 0 187807 61695 0 0 MARINA MINAS MANAGER 222100 0 10000 0 0 0 0 0 4453 0 236553 0 0 0 ALEXANDRA CLARK CONTRIBUTOR 163660 0 450 0 0 0 0 0 3788 0 167898 0 0 0 PART I, LINE 1A IN CERTAIN CIRCUMSTANCES, THE ORGANIZATION PAID FOR FIRST CLASS AND/OR CHARTER TRAVEL FOR THE CEO, COO, AND OTHER TPUSA EMPLOYEES WHEN NECESSARY IN ORDER TO ENSURE THE UNINTERRUPTED SUCCESS OF THE ORGANIZATION'S MISSION. THERE IS A BOARD-APPROVED 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 AND ALL RELEVANT EXPENSES ARE APPROVED BY THE BOARD OF DIRECTORS. 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 DIRECTOR OF MAJOR GIFTS LISTED ON PART VII HAS A COMPENSATION AGREEMENT THAT INCLUDES A BONUS BASED ON THE INCOME THAT HE RAISES FOR THE ORGANIZATION, BUT NOT BASED ON THE OVERALL REVENUES OF THE ORGANIZATION. PART I, LINE 7 A PORTION OF THE COMPENSATION FOR DAN FLOOD, MARINA MINAS AND ALEXANDRA CLARK WAS A DISCRETIONARY PERFORMANCE BONUS THAT WAS A NONFIXED PAYMENT. GGLF 2023 LLC ENTITY OWNED BY PRESIDENT/CEO SPLIT DOLLAR LIFE INSURANCE POLICY X 350000 355268 0 1 1 355268 X 56 1198171 FAIR MARKET VALUE X BOOKS 3 295106 0 1 1 PART I, COLUMN (B): THE NUMBER IN PART I, COLUMN B REPRESENTS THE NUMBER OF INDIVIDUAL DONATIONS. PART I, LINE 32B: AN INVESTMENT BROKERAGE FIRM HOUSE RECEIVES AND LIQUIDATES DONATED INVESTMENTS AFTER THEY ARE DONATED. 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 IRS FORMS 1023 AND 990 ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST TURNING POINT ENDOWMENT INC 135 N PENNSYLVANIA ST SUITE 1610 INDIANAPOLIS IN 46204 821225311 SUPPORTING ORGANIZATION TO TURNING POINT USA IN 501(C)(3) LINE 12A, I TURNING POINT USA 0 TURNING POINT ACTION INC 135 N PENNSYLVANIA ST SUITE 1610 INDIANAPOLIS IN 46204 464331510 EDUCATION OF STUDENTS IN 501(C)(4) TURNING POINT USA 0 AMERICAS TURNING POINT INC 135 N PENNSYLVANIA ST SUITE 1610 INDIANAPOLIS IN 46204 814294120 EDUCATION OF STUDENTS IN 501(C)(3) LINE 7 TURNING POINT USA 0 TPUSA MERCH LLC 4940 E BEVERLY RD PHOENIX AZ 85044 881674081 SALE OF TPUSA MERCHANDISE AZ TURNING POINT USA INC C -337678 206397 1.00000 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 TURNING POINT ACTION INC Q 2326556 REIMBURSEMENT OF EVENT EXPENSES TURNING POINT ACTION INC C 1400107 DONATIONS TPUSA MERCH LLC B 289980 CAPITAL CONTRIBUTION TPUSA MERCH LLC P 130177 REIMBURSEMENT FOR TPUSA MERCHANDI