2023-05-15T14:10:17-05:00 2022-06-30 390859910 BAKER TILLY US LLP 2055 E WARNER RD STE 101 TEMPE AZ 85284 990 2021-07-01 800835023 TURNING POINT USA INC TURN 8448721776 4940 E BEVERLY RD PHOENIX AZ 85044 TOM SODEIKA SECRETARY/TREASURER 8448721776 2023-05-12 1 TOM SODEIKA 999009999 COLETTE KAMPS CPA P00367616 4808394900 2023-05-12 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z CHARLES KIRK 81221704 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 4 709 181334 49687 57612 55294507 79264002 605166 1580875 15088 36138 -122326 -238904 55792435 80642111 19030934 12783712 0 0 10320827 17168725 1385406 1761244 5090119 16740124 40141968 47477291 71855649 8315144 8786462 16346416 26843716 1543937 3284772 14802479 23558944 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 12365496 1580875 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 6/30/2022, 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. 11000000 11000000 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 $11,000,000 TO ITS RELATED ENTITY TURNING POINT ENDOWMENT, WHICH IS ANOTHER 501(C)(3) TAX-EXEMPT CORPORATION ORGANIZED AND OPERATED AS A TYPE I SUPPORTING ORGANIZATION EXCLUSIVELY FOR TURNING POINT USA'S BENEFIT. 10860594 447107 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 6/30/2022, THE FIELD PROGRAM ORGANIZED AND CHARTERED 1,205 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 372 ON-CAMPUS EDUCATIONAL AND ACTIVISM EVENTS THAT WERE ATTENDED BY 50 OR MORE STUDENTS EACH. THE FIELD PROGRAM'S EFFORTS DIRECTLY IMPACTED OVER 250,000 STUDENTS. 29103396 1336605 11743 TURNING POINT USA'S OTHER EDUCATIONAL PROGRAMS INCLUDE CAMPUS LEADERSHIP PROGRAMS, MEDIA PROGRAMS, TPUSA FAITH PROGRAMS, PRODUCTION PROGRAMS, SPECIAL PROJECTS, AND DISTRIBUTION PROGRAMS. TURNING POINT USA ALSO DISTRIBUTES A VERY LIMITED NUMBER OF GRANTS TO 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. 29103396 1336605 11743 63329486 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 1 0 0 1 80 0 709 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 IN X THE ORGANIZATION 8448721776 4940 E BEVERLY RD PHOENIX AZ 85044 CHARLES KIRK PRESIDENT/CEO 65.00 10.00 X X 295116 98560 2071 DOUG DEGROOTE DIRECTOR 10.00 1.00 X 0 0 0 MIKE MILLER DIRECTOR 10.00 X 0 0 0 TOM SODEIKA SECRETARY/TREASURER 10.00 1.00 X X 0 0 0 DAVID ENGLEHARDT DIRECTOR 10.00 X 0 0 0 TYLER BOWYER COO 40.00 5.00 X 182256 70840 2523 JUSTIN OLSON ASSISTANT TREASURER/CFO (THRU 10/1/21) 50.00 X 150000 0 0 VERONICA PETERSON ASSISTANT SECRETARY 40.00 X 14596 0 0 JOSHUA THIFAULT ADVANCEMENT STRATEGIC DIRE 40.00 X 441646 0 2670 BENJAMIN JOHNSON MANAGEMENT/CONTRIBUTOR 40.00 X 160593 0 3842 ALEXANDRA CLARK MANAGEMENT/CONTRIBUTOR 40.00 X 120393 0 2218 1364600 169400 13324 6 0 1 0 MOSAIC EVENT PRODUCTIONS LLC DBA PHX EV 1337 E ESCUDA DR PHOENIX AZ 85024 EVENT AUDIO/VIDEO PRODUCTION 2221558 AMERICAN SOLUTIONS FOR BUSINESS 31 E MINNESOTA AVE GLENWOOD MN 56334 PRINTING & PUBLICATION 1200826 AMERICAN PHILANTHROPIC 119 N HIGH ST WEST CHESTER PA 19380 COMMUNICATIONS & FUNDRAISING CONSULTING 884455 CLOVERSTONE VENTURES LLC 919 N MARKET ST STE 950 WILMINGTON DE 19801 FUNDRAISING & EVENT PLANNING 827821 ACTIVE ENGAGEMENT 113 E MARKET ST STE 300 LEESBURG VA 20176 DIGITAL EDUCATION & FUNDRAISING 736183 35 23054200 56209802 10155070 79264002 CONFERENCE & SEMINAR FEES 611600 1580875 1580875 1580875 1924 1924 -8925 0 -8925 -8925 -8925 34214 0 34214 34214 34214 288300 23054200 576891 -288591 -288591 3088 2702 386 386 ADVERTISING INCOME 541800 35000 35000 LICENSING FEE 900009 17424 17424 COMMISSION INCOME 900009 5802 5802 58226 80642111 1580875 49687 -252453 12189167 12189167 594545 594545 646470 352168 172436 121866 14985242 13538641 1002069 444532 351905 317934 23532 10439 1185108 1053509 88829 42770 933833 373180 560653 367219 367219 1761244 1761244 95921 95921 5534130 2624735 720000 2189395 871842 763618 77223 31001 1122754 998080 84155 40519 600881 534157 45039 21685 181717 181717 17702721 17320884 381837 567589 482642 40116 44831 85860 85860 EDUCATIONAL MATERIALS 5939552 5939552 PRINTING AND PUBLICATIO 2709055 2709055 DIGITAL EDUCATION 2385403 2385403 VIDEO PRODUCTION 970499 970499 72992 72992 71855649 63329486 3436044 5090119 4568135 5740539 2374480 5031514 5233707 8583908 59458 229489 363071 380506 5471893 1382771 2464054 4089122 9205 24145 1250161 2788638 16346416 26843716 1182263 2911424 284757 285966 76917 87382 1543937 3284772 X 5257664 4756342 9544815 18802602 14802479 23558944 16346416 26843716 8786462 -29997 0 X 0 1 X 1 0 X 10808259 23820975 39514500 55294507 79264002 208702243 10808259 23820975 39514500 55294507 79264002 208702243 40961161 167741082 1729 2394 55124 727 1924 61898 3596 33227 49687 86510 5318111 57556 5375667 214226318 2721885 0.78300 0.79020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 42680664 11067700 -2871389 124677 145264 50607034 20127640 18934324 5959278 2241162 99416 42680664 7179149 15000000 -345448 1679332 26739 20127630 1782707 6943866 115696 1663120 7179149 1825019 -38279 4033 1782707 1.00000 0 1 1 2160544 181727 1978817 2955065 1037725 1917340 356284 163319 192965 4089122 DEPOSITS 2429535 OTHER ASSETS 122079 INVESTMENT IN SUBSIDIARY 237024 2788638 DUE TO TURNING POINT ENDOWMENT 87382 87382 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, 2022, TURNING POINT USA HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X X X X X 1 CLOVERSTONE VENTURES LLC 919 N MARKET ST STE 950 WILMINGTON DE 19801 FUNDRAISING 0 17058531 641466 16417065 AMERICAN PHILANTHROPIC 119 N HIGH ST WEST CHESTER PA 19380 DIRECT MAIL CONSULTING 0 8612361 306572 8305789 BLUE MOUNTAIN STRATEGIES LLC 850 N BURTON RD STE 201 DOVER DE 19904 FUNDRAISING 0 4467053 129801 4337252 ACTIVE ENGAGEMENT 113 E MARKET ST STE 300 LEESBURG VA 20176 FUNDRAISING 0 772569 450879 321690 OLYMPIC MEDIA LLC 2402 POTOMAC AVE UNIT 102 ALEXANDRIA VA 22301 FUNDRAISING 0 544341 111072 433270 SYNERGY DIRECT MARKETING STRATEGIES LLC 480 W TUSCARAWAS AVE BARBERTON OH 44203 FUNDRAISING 0 33164 90958 0 GATEWAY COMMUNICATIONS 16805 NE MASON CT PORTLAND OR 97230 FUNDRAISING 0 3485 16146 0 INFOCISION INC 325 SPRINGSIDE DR AKRON OH 44333 FUNDRAISING 0 1870 14349 0 31493374 1761243 29815066 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 23342500 23054200 288300 1979 151899 393403 18265 11345 23342500 23054200 288300 1979 151899 393403 18265 11345 576891 -288591 1 TURNING POINT ENDOWMENT 4940 E BEVERLY RD PHOENIX AZ 85044 821225311 501(C)(3) 11000000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES AMERICAN CONSERVATIVE UNION 201 N UNION ST ALEXANDRIA VA 22314 521294680 501(C)(3) 20000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES AMERICA'S TURNING POINT 756 E MAIN STREET STE C CROWN POINT IL 46307 814294120 501(C)(3) 1100000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES CONSERVATIVE BAPTIST NETWORK PO BOX 154 FRISCO TX 75034 844864217 501(C)(3) 50000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES AMERICAN IDEAS INSTITUTE 910 17TH ST NW WASHINGTON DC 20006 270311492 501(C)(3) 10000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES DAILY CALLER NEWS FOUNDATION 1775 EYE STREET NW STE 1150-291 WASHINGTON DC 20005 452922471 501(C)(3) 7500 0 AWARENESS OF TRADITIONAL AMERICAN VALUES 6 0 GRANTS TO STUDENTS 694 578747 GRANTS TO ORGANIZERS WITHIN COMMUNITIES OF FAITH 9 15798 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 JOSHUA THIFAULT ADVANCEMENT STRATEGIC DIRE 74781 0 366865 0 0 0 0 0 2670 0 444316 0 0 0 CHARLES KIRK PRESIDENT/CEO 295116 98560 0 0 0 0 0 0 2071 0 297187 98560 0 0 TYLER BOWYER COO 182256 70840 0 0 0 0 0 0 2523 0 184779 70840 0 0 BENJAMIN JOHNSON MANAGEMENT/CONTRIBUTOR 160593 0 0 0 0 0 0 0 3842 0 164435 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. 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 ALEXANDRA CLARK'S COMPENSATION AND A PORTION OF VERONICA PETERSON'S COMPENSATION IN FY 2022 WAS A DISCRETIONARY PERFORMANCE BONUS THAT WAS A NONFIXED PAYMENT. JUSTIN OLSON OFFICER OF THE ORGANIZATION THRU 10/2021 130000 CONTRACTED ACCOUNTING AND TREASURY SERVICES 0 X 61 10140248 FAIR MARKET VALUE X SUPPLIES 2 14822 0 1 1 PART I, COLUMN (B): THE NUMBER IN PART I, COLUMN B REPRESENTS THE NUMBER OF INDIVIDUAL CONTRIBUTIONS RECEIVED. 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 4940 E BEVERLY RD PHOENIX AZ 85044 821225311 SUPPORTING ORGANIZATION TO TURNING POINT USA 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 TPUSA MERCH LLC 4940 E BEVERLY RD PHOENIX AZ 85044 881674081 SALE OF TPUSA MERCHANDISE AZ TURNING POINT USA INC C 23517 197203 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 TURNING POINT ACTION INC Q 366163 REIMBURSEMENT OF EVENT EXPENSES TPUSA MERCH LLC B 267024 CAPITAL CONTRIBUTION