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Nonprofiteer
← TURNING POINT USA INC

Form 990 for tax year 2022

Filed by TURNING POINT USA INC.

Totals

Total revenue
$81,721,637
Total expenses
$91,365,452
Contributions and grants received
$80,629,764
Grants paid
$5,674,773
Program service revenue
$1,186,992
Investment income
$69,172
Other revenue
-$164,291
Total assets, end of year
$20,193,662
Total liabilities, end of year
$6,278,533
Net assets or fund balances, end of year
$13,915,129
Program services expenses (Part IX)
$80,597,101
Management and general expenses
$3,697,653
Fundraising expenses
$7,070,698
Program service expenses (Part III)
$80,597,101

Program services were 88.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $16,154,203

  • 1f · All other contributions, gifts and grants

    $64,475,561

  • 1g · Noncash contributions included above

    $3,279,553

  • 2a · Program service revenue: CONFERENCE & SEMINAR FEES

    total $1,186,992 · related or exempt $1,186,992

  • 3 · Investment income

    total $76,297 · excluded $76,297

  • 5 · Royalties

    total $91,000 · excluded $91,000

  • 7a · Gross sales of assets other than inventory

    securities $3,275,678 · other assets $37,000

  • 7b · Less cost or other basis and sales expenses

    securities $3,279,553 · other assets $40,250

  • 7c · Gain or loss

    securities -$3,875 · other assets -$3,250

  • 7d · Net gain or loss

    total -$7,125 · excluded -$7,125

  • 8a · Fundraising events: gross income

    $218,400

  • 8a · Fundraising events: contributions included on line 1c

    $16,154,203

  • 8b · Fundraising events: direct expenses

    $661,188

  • 8c · Net income from fundraising events

    total -$442,788 · excluded -$442,788

  • 11a · Other revenue: ADVERTISING INCOME

    total $150,285 · unrelated business $150,285

  • 11b · Other revenue: COMMISSION INCOME

    total $37,212 · unrelated business $37,212

  • 11e · Other revenue, total

    $187,497

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,025,229 · program services $5,025,229

  • 2 · Grants to domestic individuals

    total $649,544 · program services $649,544

  • 5 · Compensation of officers, directors and key employees

    total $591,095 · program services $166,483 · management and general $303,533 · fundraising $121,079

  • 7 · Other salaries and wages

    total $17,441,127 · program services $15,757,447 · management and general $1,166,295 · fundraising $517,385

  • 9 · Other employee benefits

    total $618,521 · program services $558,812 · management and general $41,361 · fundraising $18,348

  • 10 · Payroll taxes

    total $1,400,691 · program services $1,237,872 · management and general $113,492 · fundraising $49,327

  • 11a · Fees: management

    total $249,651 · program services $142,121 · management and general $49,930 · fundraising $57,600

  • 11b · Fees: legal

    total $859,736 · program services $371,127 · management and general $488,609

  • 11c · Fees: accounting

    total $293,647 · management and general $293,647

  • 11e · Fees: professional fundraising services

    total $2,610,865 · fundraising $2,610,865

  • 11g · Fees: other

    total $104,677 · program services $98,505 · management and general $5,437 · fundraising $735

  • 12 · Advertising and promotion

    total $9,658,077 · program services $5,899,881 · management and general $539,628 · fundraising $3,218,568

  • 13 · Office expenses

    total $1,945,800 · program services $1,719,616 · management and general $157,660 · fundraising $68,524

  • 14 · Information technology

    total $1,319,638 · program services $1,166,240 · management and general $106,925 · fundraising $46,473

  • 16 · Occupancy

    total $794,141 · program services $701,828 · management and general $64,346 · fundraising $27,967

  • 17 · Travel

    total $192,838 · program services $192,838

  • 19 · Conferences, conventions and meetings

    total $28,663,788 · program services $28,359,612 · fundraising $304,176

  • 20 · Interest

    total $1,675 · program services $1,480 · management and general $136 · fundraising $59

  • 22 · Depreciation, depletion and amortization

    total $840,286 · program services $742,609 · management and general $68,085 · fundraising $29,592

  • 23 · Insurance

    total $286,820 · management and general $286,820

  • 24a · Other expenses: EDUCATIONAL MATERIALS

    total $12,053,756 · program services $12,053,756

  • 24b · Other expenses: PRINTING AND PUBLICATIO

    total $2,955,556 · program services $2,955,556

  • 24c · Other expenses: DIGITAL EDUCATION

    total $1,497,061 · program services $1,497,061

  • 24d · Other expenses: VIDEO PRODUCTION

    total $1,299,484 · program services $1,299,484

  • 24e · All other expenses

    total $11,749 · management and general $11,749

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,740,539 · end of year $2,010,330

  • 2 · Savings and temporary cash investments

    beginning of year $5,031,514 · end of year $3,707,153

  • 3 · Pledges and grants receivable

    beginning of year $8,583,908 · end of year $7,249,615

  • 4 · Accounts receivable

    beginning of year $229,489 · end of year $176,018

  • 9 · Prepaid expenses and deferred charges

    beginning of year $380,506 · end of year $520,842

  • 10a · Land, buildings and equipment: cost or other basis

    $6,271,337

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,115,435

  • 10c · Land, buildings and equipment, net

    beginning of year $4,089,122 · end of year $4,155,902

  • 11 · Investments: publicly traded securities

    end of year $24,428

  • 15 · Other assets

    beginning of year $2,788,638 · end of year $2,349,374

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,911,424 · end of year $6,039,546

  • 19 · Deferred revenue

    beginning of year $285,966 · end of year $15,046

  • 25 · Other liabilities

    beginning of year $87,382 · end of year $223,941

  • 27 · Net assets without donor restrictions

    beginning of year $4,756,342 · end of year $986,833

  • 28 · Net assets with donor restrictions

    beginning of year $18,802,602 · end of year $12,928,296

Mission and programs · 2022

Mission

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.

  • 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 6/30/2023, 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.

    Expenses $18,937,406 · Revenue $1,186,992

  • 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 3,000 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 6/30/2023, THE FIELD PROGRAM ORGANIZED AND CHARTERED 1,521 CAMPUS CHAPTERS TO FACILITATE THESE ON-CAMPUS EDUCATIONAL EFFORTS AND WAS ALSO ACTIVE ON NEARLY 2,000 MORE HIGH SCHOOL AND COLLEGE CAMPUSES. THE FIELD PROGRAM HOSTED 463 ON-CAMPUS EDUCATIONAL AND ACTIVISM EVENTS THAT WERE ATTENDED BY 50 OR MORE STUDENTS EACH. THE FIELD PROGRAM'S EFFORTS DIRECTLY IMPACTED OVER 160,000 STUDENTS

    Expenses $18,240,055 · Grants $536,528

  • 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 CHRISTIANS 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, AND FREEDOM NIGHT IN AMERICA EVENTS. IN THE FISCAL YEAR ENDING 6/30/2023, TPUSA FAITH COORDINATED WITH OVER 2,400 CHURCH PARTNERS ACROSS THE COUNTRY AND TRAINED OVER 6,000 PASTORS THROUGH PASTORS' SUMMITS AND REGIONAL ROUND TABLES.

    Expenses $13,241,538 · Grants $113,016

  • 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 $4,840,008 FROM TURNING POINT USA DURING THE FISCAL YEAR ENDING 6/30/2023), PRODUCTION PROGRAMS, DISTRIBUTION PROGRAMS, DIGITAL MEDIA PROGRAMS, SPECIAL PROJECTS, AND TURNING POINT ACADEMY. TURNING POINT USA ALSO DISTRIBUTES A VERY 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.

    Expenses $30,178,102 · Grants $5,025,229

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Charles Kirk

    PRESIDENT/CEO

    Total calculated
    $392,866
    From this org
    $289,351
    From related orgs
    $99,840
    Other
    $3,675
    Hours/week
    65 + 10 related

    Schedule J breakdown matched by us

    Base
    $289,351 + $99,840 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $3,675
    Filer's total
    $293,026 + $99,840 related

  • Tom Sodeika

    SECRETARY & TREASURER

    Total calculated
    $0
    Hours/week
    10 + 1 related

  • Doug Degroote

    DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • Mike Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • David Englehardt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • Justin Olson

    ASSISTANT TREASURER

    Total calculated
    $208,669
    From this org
    $208,669
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $208,669
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $208,669

  • Veronica Peterson

    ASSISTANT SECRETARY (THRU 4/23)

    Total calculated
    $141,934
    From this org
    $139,855
    From related orgs
    $0
    Other
    $2,079
    Hours/week
    40

  • Daniel Flood

    MANAGER

    Total calculated
    $277,342
    From this org
    $222,485
    From related orgs
    $44,231
    Other
    $10,626
    Hours/week
    40 + 8 related

    Schedule J breakdown matched by us

    Base
    $222,485 + $44,231 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $10,626
    Filer's total
    $233,111 + $44,231 related

  • Marina Minas

    MANAGER

    Total calculated
    $188,971
    From this org
    $185,569
    From related orgs
    $0
    Other
    $3,402
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $185,569
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $3,402
    Filer's total
    $188,971

  • Alexandra Clark

    CONTRIBUTOR

    Total calculated
    $166,112
    From this org
    $163,251
    From related orgs
    $0
    Other
    $2,861
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $162,951
    Bonus
    $300
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $2,861
    Filer's total
    $166,112

  • Hutz Hertzberg

    MANAGER

    Total calculated
    $128,923
    From this org
    $128,923
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • John McGovern

    DIRECTOR OF MAJOR GIFTS

    Total calculated
    $223,613
    From this org
    $223,613
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $223,613
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $223,613

  • Tyler Bowyer

    FORMER ASSISTANT SECRETARY

    Total calculated
    $240,296
    From this org
    $153,670
    From related orgs
    $79,363
    Other
    $7,263
    Hours/week
    15 + 30 related

    Schedule J breakdown matched by us

    Base
    $153,670 + $79,363 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $2,146 + $5,117 related
    Filer's total
    $155,816 + $84,480 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 5a · Pay contingent on this organization's revenues
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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. 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 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 ALEXANDRA CLARK'S COMPENSATION AND A PORTION OF VERONICA PETERSON'S COMPENSATION WAS A DISCRETIONARY PERFORMANCE BONUS THAT WAS A NONFIXED PAYMENT.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • TPUSA MERCH LLC

    C · SALE OF TPUSA MERCHANDISE · AZ · 100% owned · share of income $100 · share of assets $100 · controlled entity

    Directly controlled by TURNING POINT USA INC

Provenance

Return type
form_990
Tax year
2022
Filed
14 May 2024
IRS schema version
2022v5.0
Source object
202411369349309696

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