2014-04-15T12:35:40-05:00 2013-06-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2012-07-01 330095805 Turning Point for God TURN 6192583600 10007 Riverford Rd Lakeside CA 92040 Michael Guzik 6192583600 2014-04-15 1 David C Moja P00747006 7195286225 2012 2015-11-30 17:44:51Z Turning Point w Dr David Jeremiah Turning Point Ministries David P Jeremiah 10007 Riverford Rd Lakeside CA 92040 40005622 0 X www.turningpointonline.org X 1984 CA To spread the Gospel of Jesus Christ 11 8 149 8 0 0 38559884 37897493 696558 122850 3827 23528 1512719 1302720 40772988 39346591 490392 571404 0 0 6306305 7007071 411347 322377 4121527 28859096 32407740 36067140 40308592 4705848 -962001 23612026 23989370 10747457 12079033 12864569 11910337 X To broadcast the Gospel of Jesus Christ through the available means including television, radio, internet, recorded and written formats. 0 0 29553276 414000 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 $37,708,006 for the year. 3198914 1425570 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. 1455774 157404 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. In addition to the revenue shown, contribution revenue received from the program service accomplishments for international broadcasting totaled $189,487 for the year. Turning Point underwrites the costs incurred by these program service accompliments through its normal operation as a ministry outreach campaign. 34207964 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 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 0 0 0 0 1 67 0 1 149 1 0 1 CA 0 0 0 1 1 0 0 0 0 X 11 8 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X Michael Guzik CFO 6192583600 10007 Riverford Rd Lakeside CA 92040 David P Jeremiah 40.00 X X 107350 0 0 David M Jeremiah 40.00 X X 155682 0 140038 Donna M Jeremiah 40.00 X X 63641 0 16832 Sealy Yates 1.00 X X 0 0 0 Bill Crawford 1.00 X 0 0 0 Larry Carr 1.00 X 0 0 0 Max Poorman 1.00 X 0 0 0 Bill Geppert 1.00 X 0 0 0 Patrick McKinney 1.00 X 0 0 0 Donald McGeorge 1.00 X 0 0 0 Dale Kelton 1.00 X 0 0 0 Michael Guzik 40.00 X 175033 0 20324 Paul Joiner 40.00 X 198559 0 15582 Greg Webster 40.00 X 169389 0 18845 Roger Locke 40.00 X 142058 0 13251 Tom Grothause 40.00 X 132614 0 19298 Eric Seaberg 40.00 X 128513 0 13055 1272839 0 257225 8 0 1 0 In Service America 129 Vista Centre Dr Forest VA 24551 Call Center 697204 Majestic Productions Inc 305 N Main St Summitville IN 46070 Event Production 399943 Berkey Brendel Sheline 130 Springside Dr Akron OH 44333 Direct Mail Consultants 234955 Southwest Show Tech 11870 Community Rd Poway CA 92064 Event Production 170217 PBD Worldwide Fullfillment Services 1650 Bluegrass Lakes Pkwy Alpharetta GA 30004 Shipping Fulfillment 107484 5 37897493 119443 37897493 Ministry Conference 900099 122850 122850 122850 26675 26675 109109 110026 2230 -917 -2230 -3147 -3147 1849495 546775 1302720 1302720 39346591 1425570 0 23528 414000 414000 157404 157404 887664 500007 353234 34423 66616 66616 4624684 2945908 699571 979205 219466 144983 30040 44443 788339 521747 138595 127997 420302 276248 69064 74990 15881 15881 41187 41187 322377 322377 117176 117176 1125641 1001844 120840 2957 271971 231225 27200 13546 252661 222340 25267 5054 419342 244136 156 175050 2271771 2271771 277340 263473 13867 1233963 1178920 41786 13257 249495 84574 164921 Broadcasting costs 18273085 18273085 Product fullfillment 5695810 3915978 237492 1542340 Biblical resource devel 1488735 1376529 112206 Donor development 673682 673682 40308592 34207964 1979101 4121527 X 3431053 2072491 4288039 3526267 2279434 4531804 463761 571943 1441790 1911891 524644 520347 17495648 7572004 10571288 9923644 127167 85000 85000 527017 718816 23612026 23989370 5727603 6651297 5019854 5427736 10747457 12079033 X 6486287 8712749 6378282 3197588 12864569 11910337 23612026 23989370 X -962001 7769 X X 0 1 X 1 0 X 28322599 32660585 33025821 38559884 37897493 170466382 28322599 32660585 33025821 38559884 37897493 170466382 694362 169772020 14763 14706 30012 29112 26675 115268 200262 200262 170781912 11570950 0.99410 0.98940 X 1273651 1273651 7320107 2468378 4851729 309509 201327 108182 7710631 4106149 3604482 881750 796150 85600 9923644 X 39901135 554544 554544 39346591 0 39346591 40855367 546775 546775 40308592 0 40308592 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the 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 statements of activities. As of June 30, 2013, Turning Point had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Part XI, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b 546,775. Change in Annuities 7,769. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b 546,775. 1 Europe - Great Britain 0 0 Grants to support ministry operations to Turning Point of the UK, a registered UK charity. 157404 0 0 0 0 0 0 157404 0 157404 Europe (Including Iceland & Greenland) - Support Christian broadcast and study materials distribution. 157404 Wire or check 1 0 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: Grants are typically given for ministry projects in other like-minded organizations. Grant funds are selected and monitored at management's discretion. Method Used to Acccount for Expenditures: Schedule F, 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 10727025 212394 10514631 Pursuant Group 5151 Belt Line Rd Dallas TX 75254 Fundraising consulting 0 1432200 109984 1322216 12159225 322378 11836847 AK AZ CO CT FL GA KY ME MI MN MO MS NH TN VA WA WI WV 1 Christian Unified School District 2100 Greenfield Dr El Cajon CA 92019 952406918 501(c)(3) 75000 General Support Shadow Mountain Community Church 2100 Greenfield Dr El Cajon CA 92019 951642389 501(c)(3) 339000 General Support 2 0 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Grants are typically given for ministry projects in other like-minded organizations. Grant funds are selected and monitored at management's discretion. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 David M Jeremiah 148959 0 1500 0 5223 0 8032 0 132006 0 295720 0 0 0 Michael Guzik 173533 0 1500 0 0 0 8531 0 11793 0 195357 0 0 0 Paul Joiner 197059 0 1500 0 0 0 9510 0 6072 0 214141 0 0 0 Greg Webster 167889 0 1500 0 0 0 8359 0 10486 0 188234 0 0 0 Roger Locke 141558 0 500 0 0 0 6820 0 6431 0 155309 0 0 0 Tom Grothause 131114 0 1500 0 0 0 6933 0 12365 0 151912 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. Cami Jeremiah See Part V below Family Member of David M. Jeremiah, COO 13680 Employee compensation 0 Daniel Jeremiah See Part V below Family Member of David P. Jeremiah, President 18000 Employee compensation 0 David Guzik See Part V below Family Member of Michael Guzik, CFO 33158 Employee compensation 0 X 27 119443 FMV-Stock Market Price 0 1 0 Method for Determining Number of Contributions: Part I, Column (b): The number of contributions reported in column b is the number of contributions received, not the number of items contributed. 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 is prepared by an independent CPA firm and reviewed by the organization's top management prior to filing with the IRS. Form 990, Part VI, Section B, line 12c In addition to board members signing a conflict of interest questionnaire, 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 discussion-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 Board members who do not have a conflict of interest with regard to determining compensation, receive compensation comparability studies of like-sized exempt organizations. The compensation and benefits of the President, COO, and other officers are then determined annually, voted upon and approved by independent board members, and the deliberations and approval processes are documented in the corporate minutes. This process was last completed during 2013. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements are available upon request. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Change in annuities 7,769.