2015-05-12T14:04:42-05:00 2014-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2013-07-01 330095805 Turning Point for God TURN 6192583600 10007 Riverford Rd Lakeside CA 92040 Brian Cook CFO 6192583600 2015-05-12 1 Adam R Smith P00958966 7195286225 2013 2016-03-07 17:11:31Z Turning Point w Dr David Jeremiah Turning Point Ministries David P Jeremiah 10007 Riverford Rd Lakeside CA 92040 48988299 0 X www.turningpointonline.org X 1984 CA To spread the Gospel of Jesus Christ 10 7 172 7 0 0 37897493 42927437 122850 887124 23528 43543 1302720 3573779 39346591 47431883 571404 2618270 0 0 7007071 7726598 322377 500430 4889714 32407740 38948543 40308592 49793841 -962001 -2361958 23989370 22128206 12079033 12569048 11910337 9559158 X To broadcast the Gospel of Jesus Christ through the available means including television, radio, internet, recorded and written formats. 0 0 34727405 2467500 Turning Point is a Christian broadcast ministry communicating the Gospel of Jesus Christ through radio, television, internet and Biblical study materials. Worldwide, Turning Point's radio program is broadcast on approximately 2,500 radio stations resulting in over 6,500 releases of its program each day. Turning Point television reaches approximately 106 million homes each week in the U.S. through various television networks, and is distributed worldwide by satellite and other network affiliates.In addition to the revenue shown, contribution revenue received from the program service accomplishments from broadcasting totaled $42,712,800 for the year. 5651027 4460903 Turning Point also creates and distributes Biblical study materials. These materials are designed to deepen the user's understanding of God's Word using Dr. Jeremiah's unique gift of applying the Bible to everyday life. The ministry utilizes its broadcasting base, the internet, catalogs, call centers and direct mail to market and distribute its products. In addition, these materials are used at ministry conferences to train and equip individuals. 2257560 150770 Turning Point's international radio broadcasts are currently available in Spanish to virtually every Spanish speaking country in the world. Turning Point is also broadcasting in Mandarin throughout China, Punjabi across India and Pakistan, and Igbo across Nigeria and other North African countries. English broadcasts are available in Australia, New Zealand, Canada, & the United Kingdom. Turning Point's international television broadcasts are available in Canada, Australia, New Zealand, the United Kingdom & the Middle East through contracted outlets and worldwide by satellite.- Continued on Schedule O 42635992 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 1 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 1 76 0 1 172 1 0 1 CA 0 0 0 0 0 0 0 0 X 10 7 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X Brian Cook CFO 6192583600 10007 Riverford Rd Lakeside CA 92040 David P Jeremiah President/Director 40.00 0.00 X X 107350 0 0 David M Jeremiah COO/Director 40.00 0.00 X X 155484 0 132035 Donna M Jeremiah Secretary/Director 40.00 0.00 X X 63641 0 15147 Sealy Yates Director/Chairman 1.00 0.00 X X 0 0 0 Bill Crawford Director/Fin. Chair 1.00 0.00 X 0 0 0 Max Poorman Director 1.00 0.00 X 0 0 0 Bill Geppert Director 1.00 0.00 X 0 0 0 Patrick McKinney Director 1.00 0.00 X 0 0 0 Donald McGeorge Director 1.00 0.00 X 0 0 0 Dale Kelton Director 1.00 0.00 X 0 0 0 Michael Guzik CFO 40.00 0.00 X 173248 0 25337 Paul Joiner Dir. Creative Svcs 40.00 0.00 X 193926 0 16282 Greg Webster Development Representative 40.00 0.00 X 165235 0 23266 Roger Locke Programmer 40.00 0.00 X 136896 0 22511 Tom Grothause Dir. Info Technology 40.00 0.00 X 136043 0 16822 Eric Seaberg Dir. Programming 40.00 0.00 X 125465 0 13603 Andrew Stilwell Dir. Development 40.00 0.00 X 132189 0 12900 1389477 0 277903 9 0 1 0 PBD Worldwide Fulfillment 1650 Bluegrass Lakes Pkwy Alphretta GA 30004 Shipping Fulfillment 708713 InService America 129 Vista Centre Dr Forest VA 24551 Call Center 554155 Majestic Productions 305 N Main St Summitville IN 46070 Event Production 547233 Berkey Brendel Sheline 130 Springside Dr Akron OH 44333 Direct Mail Consultants 252971 The Pursuant Group 5151 Belt Line Rd 900 Dallas TX 75254 Fundraising Consultants 193965 5 42927437 319173 42927437 Ministry Conference 900099 887124 887124 887124 23740 23740 330180 83171 332414 61134 -2234 22037 19803 19803 4736647 1162868 3573779 3573779 47431883 4460903 0 43543 2467500 2467500 150770 150770 917248 519450 361724 36074 88742 88742 5170822 3273673 762123 1135026 219512 148062 29829 41621 879101 592276 148013 138812 451173 295206 73235 82732 39143 39143 36100 36100 500430 500430 169796 169796 1524563 1365076 156490 2997 298063 253350 29837 14876 290644 255768 29064 5812 630647 345154 13 285480 2433632 2433632 268552 255124 13428 1211853 1160859 40424 10570 239539 80267 159272 Broadcasting costs 20228278 20228278 Product fullfillment 8923257 6903161 389440 1630656 Biblical resource devel 1785535 1649848 135687 Donor development 868941 868941 49793841 42635992 2268135 4889714 X 1604519 1369881 0 234638 2072491 1740966 3526267 3244428 4531804 2424573 571943 211055 277236 1911891 3016491 520347 576118 18288597 8798962 9923644 9489635 127167 237899 85000 718816 909805 23989370 22128206 6618553 7816999 5427736 4709973 32744 42076 12079033 12569048 X 8712749 6515464 3197588 3043694 11910337 9559158 23989370 22128206 X -2361958 10779 X X 0 1 X 1 0 X 32660585 33025821 38559884 37897493 42927437 185071220 32660585 33025821 38559884 37897493 42927437 185071220 286091 184785129 14706 30012 29112 26675 23740 124245 185195465 14465116 0.99780 0.99410 X 1273651 1273651 6233624 1628473 4605151 318653 116079 202574 10183098 6774839 3408259 279571 279571 0 9489635 Long term gift annuity 42076 42076 X Part X, Line 2: The consolidated financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of June 30, 2014, Turning Point had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. Turning Point's Federal Return of Organization Exempt from Income Tax Form 990 is subject to examination by the IRS generally for three years after it is filed. 1 Europe - Great Britain 0 0 Grants to support ministry operations to Turning Point of the UK, a registered UK charity. 150770 0 0 0 0 0 0 150770 0 150770 Europe (Including Iceland & Greenland) Support Christian broadcast and study materials distribution. 150770 Wire or check 1 0 0 0 0 0 0 0 Part I, Line 2: Grants are typically given for ministry projects to other like-minded organizations. Grant funds are selected and monitored at management's discretion. Grant recipients are required to submit financial statements on a monthly basis. Field visits are also made periodically to monitor the use of grant funds. Part I, line 3: Foreign expenditures are accounted for according to the accrual basis of accounting. X X X X 1 Berkey Bredel Sheline 130 Springside Dr Ste 200 Akron OH 44333 Direct mail consulting 0 12577461 263860 12313601 Pursuant Group 5151 Belt Line Rd Dallas TX 75254 Fundraising consulting 0 262200 236570 25630 12839661 500430 12339231 AK AZ CO CT GA KY MI MN MS MO TN VA WA WV WI FL ME NH 1 Turning Point Support Foundation 10007 Riverford Road Lakeside CA 92040 462987710 501(c)(3) 2050000 Appraisal Land - Investment Property Transfer of Asset to Supporting Organization Shadow Mountain Community Church 2100 Greenfield Dr El Cajon CA 92019 951642389 501(c)(3) 400000 General Support Cedarville University 251 N Main St Cedarville OH 45314 310536647 501(c)(3) 15000 General Support 3 0 Part I, Line 2: Grants are typically given for ministry projects to other like-minded organizations. Grant funds are selected and monitored at management's discretion. Grants are made primarily to organizations Turning Point works closely with, or with which they have shared employees. This allows for real time over site of the use of grant funds. X X 1 1 X X X 0 1 0 0 0 0 0 0 0 David M Jeremiah COO/Director 140872 0 1500 0 13112 0 8023 0 125072 0 288579 0 0 0 Michael Guzik CFO 162530 0 1500 0 9218 0 8901 0 17232 0 199381 0 0 0 Paul Joiner Dir. Creative Svcs 182794 0 1500 0 9632 0 9746 0 7332 0 211004 0 0 0 Greg Webster Development Representative 155268 0 1500 0 8467 0 8566 0 15496 0 189297 0 0 0 Roger Locke Programmer 125201 0 1000 0 10695 0 7015 0 16028 0 159939 0 0 0 Tom Grothause Dir. Info Technology 116223 0 1500 0 18320 0 7105 0 10515 0 153663 0 0 0 Part I, Line 1a Charter travel is periodically provided for the CEO and is used exclusively for exempt business purposes. Since this is a ministry expense with business purpose, it is not treated as compensation. A minister's housing allowances is provided to the COO. This is treated as a nontaxable benefit included in other compensation. Part I, Line 4b David P. Jeremiah - 457(b) retirement plan - $19,655 plan balance on 12/31/13 - $0 of contributions in 2013 David M. Jeremiah - 457(b) retirement plan - $56,010 plan balance on 12/31/13 - $7,882 of contributions in 2013 Donna M. Jeremiah - 457(b) retirement plan - $22,634 plan balance on 12/31/13 - $0 of contributions in 2013 Michael Guzik - 457(b) retirement plan - $51,035 plan balance on 12/31/13 - $8,774 of contributions in 2013 Paul Joiner - 457(b) retirement plan - $43,523 plan balance on 12/31/13 - $9,626 of contributions in 2013 Greg Webster - 457(b) retirement plan - $44,458 plan balance on 12/31/13 - $8,461 of contributions in 2013 Roger Locke - 457(b) retirement plan - $31,983 plan balance on 12/31/13 - $6,904 of contributions in 2013 Tom Grothause - 457(b) retirement plan - $46,852 plan balance on 12/31/13 - $13,866 of contributions in 2013 Eric Seaberg - 457(b) retirement plan - $37,248 plan balance on 12/31/13 - $6,245 of contributions in 2013 Cami Jeremiah Family Member of David M. Jeremiah, COO 14250 Employee compensation 0 Daniel Jeremiah Family Member of David P. Jeremiah, President 18750 Employee compensation 0 Julie Guzik Family Member of Michael Guzik, CFO 52429 Employee compensation 0 X 24 319173 FMV-Stock Market Price 0 1 0 Part I, Column (b): The number listed represents the number of unique contributions received. Form 990, Part II, Signing Officer: Chief Financial Officer, Michael Guzik, was replaced by Brian Cook after the end of this tax period, 6/30/14. Accordingly, Brian Cook is not reported on Form 990, Part VII, during this tax period. Form 990, Part III, Line 4c Continuation - In addition to the revenue shown, contribution revenue received from the program service accomplishments for international broadcasting totaled $214,637 for the year. Turning Point underwrites the costs incurred by these program service accomplishments through its normal operation as a ministry outreach campaign. Form 990, Part VI, Section A, line 2 Donna M. Jeremiah (Secretary) - Wife of David P. Jeremiah (President) David M. Jeremiah (COO) - Son of David P. Jeremiah (President) and Donna M. Jeremiah (Secretary) Form 990, Part VI, Section B, line 11 The Form 990 was prepared by an independent CPA firm and reviewed by the organization's CFO prior to being filing with the IRS. Form 990, Part VI, Section B, line 12c In addition to board members and officers signing a conflict of interest questionnaire each year, the finance and executive teams are monitoring all transactions for potential conflicts of interest. If a conflict of interest is identified, the person with a conflict excuses his/her self from the decision making process and the board votes to determine whether the transaction is in the best interest of the organization. Form 990, Part VI, Section B, line 15 In determining compensation and benefits to provide the organization president, officers and key employees, the independent members of the board reference comparability studies of salary and benefits provided to similar positions at similar organizations. This process takes place on an annual basis and the deliberations, approval process, and final decisions are documented in the board minutes. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part XI, line 9: Change in annuities 10,779. Turning Point Support Foundation 10007 Riverford Rd Lakeside CA 92040 462987710 Support of Turning Point for God CA 501(c)(3) Line 11b, II Turning Point for God 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 Turning Point Support Foundation B Turning Point Support Foundation N Turning Point Support Foundation O