Civic Intelligence

Turning Point USA Inc.

990 • Fiscal year 2019 • EIN 80-0835023

Jul 01, 2018 to Jun 30, 2019 • Filed on May 14, 2020

756 N Main StreetCrown Point, IN 46307

(844) 872-1776

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

36th percentile

0.12x

Higher debt load relative to assets than 36% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

8th percentile

0.02x

Higher debt load relative to revenue than 8% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

61st percentile

$292,423

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

98th percentile

147%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

97th percentile

164%

Faster revenue growth than 97% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,337,123

Up $3,174,255 (+147%) from 2018

Net Assets

Up

$4,688,191

Up $3,559,168 (+315%) from 2018

Liabilities

Down

$648,932

Down $384,913 (-37%) from 2018

Revenue

Up

$28,565,245

Up $17,742,537 (+164%) from 2018

Expenses

Up

$25,006,077

Up $14,006,256 (+127%) from 2018

Net Income

Up

$3,559,168

Up $3,736,281 (+2110%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2013: $26,948Liabilities 2013: $02013Assets 2014: $227,808Liabilities 2014: $0Net Assets 2014: $227,8082014Assets 2015: $950,162Liabilities 2015: $28,259Net Assets 2015: $921,9032015Assets 2016: $1,756,847Liabilities 2016: $388,496Net Assets 2016: $1,368,3512016Assets 2017: $1,838,419Liabilities 2017: $524,483Net Assets 2017: $1,313,9362017Assets 2018: $2,162,868Liabilities 2018: $1,033,845Net Assets 2018: $1,129,0232018Assets 2019: $5,337,123Liabilities 2019: $648,932Net Assets 2019: $4,688,1912019Assets 2020: $7,306,560Liabilities 2020: $767,888Net Assets 2020: $6,538,6722020Assets 2021: $16,346,416Liabilities 2021: $1,543,937Net Assets 2021: $14,802,4792021Assets 2022: $26,843,716Liabilities 2022: $3,284,772Net Assets 2022: $23,558,9442022Assets 2023: $20,193,662Liabilities 2023: $6,278,533Net Assets 2023: $13,915,1292023Assets 2024: $26,269,868Liabilities 2024: $8,366,734Net Assets 2024: $17,903,1342024

Highlighted filing

2019

Assets$5,337,123
Liabilities$648,932
Net Assets$4,688,191

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100M$50M$0-$50MRevenue 2013: $78,890Expenses 2013: $51,942Net Income 2013: $26,9482013Revenue 2014: $443,859Expenses 2014: $242,999Net Income 2014: $200,8602014Revenue 2015: $2,052,349Expenses 2015: $1,358,254Net Income 2015: $694,0952015Revenue 2016: $4,320,698Expenses 2016: $3,874,250Net Income 2016: $446,4482016Revenue 2017: $8,288,866Expenses 2017: $8,343,094Net Income 2017: -$54,2282017Revenue 2018: $10,822,708Expenses 2018: $10,999,821Net Income 2018: -$177,1132018Revenue 2019: $28,565,245Expenses 2019: $25,006,077Net Income 2019: $3,559,1682019Revenue 2020: $39,843,289Expenses 2020: $38,386,558Net Income 2020: $1,456,7312020Revenue 2021: $55,792,435Expenses 2021: $47,477,291Net Income 2021: $8,315,1442021Revenue 2022: $80,642,111Expenses 2022: $71,855,649Net Income 2022: $8,786,4622022Revenue 2023: $81,721,637Expenses 2023: $91,365,452Net Income 2023: -$9,643,8152023Revenue 2024: $84,988,862Expenses 2024: $80,995,175Net Income 2024: $3,993,6872024

Highlighted filing

2019

Revenue$28,565,245
Expenses$25,006,077
Net Income$3,559,168
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 14, 2020
Return Version
2018v3.1
Gross Receipts
$30,880,033
Mission and Program Overview

Mission

Turning Point USA educates students about the importance of fiscal responsibility, free markets, and capitalism. Through non-partisan debate, dialog, and discussion, Turning Point USA believes that every young person can be enlighten to true free market values.

Turning Point USA educates students about the importance of fiscal responsibility, free markets, and capitalism. Through non-partisan debate, dialogue, and discussion, Turning Point USA believes that every young person can be enlightened to true free market values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,839,332$2,672,438▲ $833,106
Land, Buildings, and Equipment, Net$243,540$2,055,645▲ $1,812,105
Accounts Receivable-$555,260-
Intangible Assets$40,015$11,629▼ $28,386
Investments Other Securities$2,200$2,200→ $0
Savings and Temporary Cash Investments$165$0▼ $165
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,162,868$5,337,123▲ $3,174,255
Other Assets Total$37,616$39,951▲ $2,335
Liabilities
Accounts Payable and Accrued Expenses$28,084$640,298▲ $612,214
Other Liabilities$918,383$6,198▼ $912,185
Mortgage Notes Payable Secured by Investment Property$87,378$2,436▼ $84,942
Total Liabilities$1,033,845$648,932▼ $384,913
Net Assets / Fund Balance
Unrestricted Net Assets$478,833$4,004,533▲ $3,525,700
Temporarily Rstr Net Assets$650,190$683,658▲ $33,468
Total Net Assets Fund Balance$1,129,023$4,688,191▲ $3,559,168
Total Liabilities and Net Assets / Fund Balance$2,162,868$5,337,123▲ $3,174,255

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,648,232$1,765$1,649,997
Equipment$183,634$274,481$458,115
Land$183,333-$183,333
Leasehold Improvements$30,324$6,071$36,395
Other Land Buildings$10,122$7,412$17,534
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles KirkPresidentFT$292,423-$292,423
Stacy SheridanAdv. Strategic DirectorFT$180,983-$180,983
Joshua ThifaultAdv. Field Rep.FT$140,710$4,523$145,233
Tyler BowyerAsst SecretaryFT$82,212$15,914$98,126
William MontgomeryFormer SecretaryFT$82,192-$82,192
Benjamin JohnsonManagementFT$46,154-$46,154

Board Members and Trustees

NameTitle
Doug DegrooteDirector
George HamstraDirector
Mike MillerDirector
Tom SodeikaSecretary/Treas

Highest Paid Contractors

ContractorServicesLocationCompensation
Rally Forge LLCDigital Education21401 E RUSSET RD, Queen Creek, AZ 85142$478,439
Fx EntertainmentVideo Production5109 ANTONY COURT, Arlington, TX 76017$306,674
America Consulting & GraphicsPrinting14007 S BELL ROAD SUITE 126, Homer Glen, IL 60461$304,829
Premiere Speakers Bureau INCSpeaker Fees109 INTERNATIONAL DRIVE SUITE 300, Franklin, TN 37067$280,634
Shaffer Security GroupSecurity6719 DESEO 100, Irving, TX 75039$221,809
Revenue and Support

Revenue Composition

Contributions and Grants
$23,820,975
Program Service Revenue
$2,012
Investment Income
$47,533
Other Revenue
$4,694,725
All Other Contributions
$21,855,975
Change in Net Assets
$3,559,168

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded13$1,642,770Fair Market Value (FMV)
Total Noncash Contributions13$1,642,770-

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,565,245
Revenue Not Reported on Form 990
$-1,545,943
Total Revenue per Audited Statements
$27,019,302
Total Revenue per Form 990
$28,565,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,242,599
Grants and Similar Amounts Paid$7,746,012
Salaries, Compensation, and Employee Benefits$5,780,380
Total Fundraising Expense$1,143,131
Professional Fundraising Fees$237,086

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$7,309,491--$7,309,491
Conferences and Meetings$5,922,422--$5,922,422
Other Salaries and Wages$4,136,312$260,336$321,693$4,718,341
All Other Expenses$91,509$500,296$65,803$657,608
Payroll Taxes$590,105$20,794$30,351$641,250
Fees for Services Other$290,676$160,340-$451,016
Current Officers, Directors, Trustees, and Key Employees$259,956$29,243$131,590$420,789
Grants to Domestic Individuals$404,021--$404,021
Other Expenses$345,127$10,370$79,411$355,497
Travel$63,522-$272,674$336,196
Office Expenses-$322,321-$322,321
Occupancy-$267,370-$267,370
Advertising$252,507--$252,507
Fees for Services Professional Fundraising--$237,086$237,086
Insurance$181,180$43,952$4,523$229,655
Depreciation Depletion-$134,477-$134,477
Fees for Services Accounting-$118,119-$118,119
Fees for Services Legal-$98,517-$98,517
Foreign Grants$32,500--$32,500
Interest-$2,472-$2,472
Total Functional Expenses$21,894,339$1,968,607$1,143,131$25,006,077

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$25,006,077
Total Expenses per Form 990$25,006,077
Total Expenses per Audited Statements$18,747,350
Expenses Not Reported on Form 990$-6,258,727
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Turning Point EndowmentCrown Point, IL501 (c) 3Awareness of Free Markets$5,300,000
Prager University FoundationSherman Oaks, CA501 (c) 3Awareness of Free Markets$350,000
The Dark WireAlexandria, VA501 (c) 3Awareness of Free Markets$15,000

International Summary

Spending
$52,839

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
United KingdomGrants to Recipents-00$52,839
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,279,137
Fundraising Direct Expenses$644,117
Professional Fundraising Fees$237,086

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Winter Gala$4,992,000$4,992,000$38,473$4,953,527
YOUNG WOMEN'S LEADERSHIP SUMMIT BANQUET$208,675$208,675$587$208,088
Total Events$5,279,137$5,279,137$644,117$4,635,020
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
218220 Main Street LLCFormer OfficerShipping,printing,designNo$304,829
-Officer/directorPayroll CompanyNo$51,072
Precision PayrollFormer OfficerRental LeaseNo$15,100

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unrelated State Business Income Tax$2,066
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The finance committee reviews the 990 forms.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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, Line 15A: Compensation Review & Approval Process - CEO, Top 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, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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, Line 19: Other Organization Documents Publicly Available

Governing documents, confilict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Turning Point USA Nfp
EIN
80-0835023
Phone
8448721776
Address
756 N MAIN STREET, CROWN POINT, IN 46307

Signing Officer

Name
Charles Kirk
Title
President
Signed
2020-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Kirk
Formed
2012
Legal Domicile
In
Voting Board Members
5
Independent Board Members
3
Employees
272
Volunteers
5,000

Preparer

Firm
The Stapleton Group
Address
15255 S 94th Ave Suite 600, Orland Park, IL 60462
Preparer
Robert G Stapleton
Phone
7085352400
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 -

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: 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 $6,943,866 to its related entity Turning Point Endowment, which is another 501c3 tax-exemptcorporation organized and operated as a Type I supporting organization exclusivelyfor Turning Point USAs benefit. OTHER PROGRAM SERVICES 5: Other program services include Turning Point USAs influencer media programs. OTHER PROGRAM SERVICES 6: Other program services include Turning Point USAs production programs. OTHER PROGRAM SERVICES 7: Other program services include Turning Point USAs distribution programs. OTHER PROGRAM SERVICES 8: Turning Point USA distributes grants to nonprofit organizations that pursueefforts furthering Turning Point USAs mission of educating students about theimportance of fiscal responsibility, free markets, and capitalism. The program awarded $350,000 to Prager University Foundation and $15,000 to The Dark Wire.

Financial Statement Notes

Part X : FIN48 Footnote

Management has evaluated the Organizations tax positions and concluded that the Organization has taken no uncertain tax positions that require adjustment to or disclosure in the consolidated financial statements to comply with the provisions of the accounting guidance for income taxes. The Organization's tax returns are generally subject to examination for a period of three years from the datethey are to be filed.

Raw XML AppendixShowing 400 of 861 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt028084
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0640298
IRS990/AccountsReceivableGrp/EOYAmt0555260
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Turning Point USA educates students about the importance of fiscal responsibility, free markets, and capitalism. Through non-partisan debate, dialogue, and discussion, Turning Point USA believes that every young person can be enlightened to true free market values.
IRS990/AdvertisingGrp/ProgramServicesAmt0252507
IRS990/AdvertisingGrp/TotalAmt0252507
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt021855975
IRS990/AllOtherExpensesGrp/FundraisingAmt065803
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0500296
IRS990/AllOtherExpensesGrp/ProgramServicesAmt091509
IRS990/AllOtherExpensesGrp/TotalAmt0657608
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CHARLES KIRK
IRS990/BooksInCareOfDetail/PhoneNum06308037076
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0756 N MAIN STREET SUITE C
IRS990/BooksInCareOfDetail/USAddress/CityNm0CROWN POINT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046307
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0true
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01839332
IRS990/CashNonInterestBearingGrp/EOYAmt02672438
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt011
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt0131590
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt029243
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0259956
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0420789
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt05922422
IRS990/ConferencesMeetingsGrp/TotalAmt05922422
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/ContractorCompensationGrp/CompensationAmt0478439
IRS990/ContractorCompensationGrp/CompensationAmt1306674
IRS990/ContractorCompensationGrp/CompensationAmt2304829
IRS990/ContractorCompensationGrp/CompensationAmt3280634
IRS990/ContractorCompensationGrp/CompensationAmt4221809
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt021401 E RUSSET RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt15109 ANTONY COURT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt214007 S BELL ROAD SUITE 126
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3109 INTERNATIONAL DRIVE SUITE 300
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt46719 DESEO 100
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0QUEEN CREEK
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1ARLINGTON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2HOMER GLEN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3FRANKLIN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4IRVING
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0AZ
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1TX
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2IL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3TN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4TX
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd085142
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd176017
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd260461
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd337067
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd475039
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0RALLY FORGE LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1FX ENTERTAINMENT
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2AMERICA CONSULTING & GRAPHICS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3PREMIERE SPEAKERS BUREAU INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4SHAFFER SECURITY GROUP
IRS990/ContractorCompensationGrp/ServicesDesc0DIGITAL EDUCATION
IRS990/ContractorCompensationGrp/ServicesDesc1VIDEO PRODUCTION
IRS990/ContractorCompensationGrp/ServicesDesc2PRINTING
IRS990/ContractorCompensationGrp/ServicesDesc3SPEAKER FEES
IRS990/ContractorCompensationGrp/ServicesDesc4SECURITY
IRS990/CostOfGoodsSoldAmt027901
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt023820975
IRS990/CYGrantsAndSimilarPaidAmt07746012
IRS990/CYInvestmentIncomeAmt047533
IRS990/CYOtherExpensesAmt011242599
IRS990/CYOtherRevenueAmt04694725
IRS990/CYProgramServiceRevenueAmt02012
IRS990/CYRevenuesLessExpensesAmt03559168
IRS990/CYSalariesCompEmpBnftPaidAmt05780380
IRS990/CYTotalExpensesAmt025006077
IRS990/CYTotalFundraisingExpenseAmt01143131
IRS990/CYTotalProfFndrsngExpnsAmt0237086
IRS990/CYTotalRevenueAmt028565245
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0134477
IRS990/DepreciationDepletionGrp/TotalAmt0134477
IRS990/Desc0Turning Point USA raises funds for its long-term vitality and special projects, all in furtherance of its tax-exempt purposes. Turning Point USA distributed $6,943,866 to its related entity Turning Point Endowment, which is another 501c3 tax-exemptcorporation organized and operated as a Type I supporting organization exclusivelyfor Turning Point USAs benefit.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0272
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt06943866
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0118119
IRS990/FeesForServicesAccountingGrp/TotalAmt0118119
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt098517
IRS990/FeesForServicesLegalGrp/TotalAmt098517
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0160340
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0290676
IRS990/FeesForServicesOtherGrp/TotalAmt0451016
IRS990/FeesForServicesProfFundraising/FundraisingAmt0237086
IRS990/FeesForServicesProfFundraising/TotalAmt0237086
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0true
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/ProgramServicesAmt032500
IRS990/ForeignGrantsGrp/TotalAmt032500
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt265.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt512891
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt74523
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0DOUG DEGROOTE
IRS990/Form990PartVIISectionAGrp/PersonNm1MIKE MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLES KIRK
IRS990/Form990PartVIISectionAGrp/PersonNm3GEORGE HAMSTRA
IRS990/Form990PartVIISectionAGrp/PersonNm4TOM SODEIKA
IRS990/Form990PartVIISectionAGrp/PersonNm5TYLER BOWYER
IRS990/Form990PartVIISectionAGrp/PersonNm6BENJAMIN JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSHUA THIFAULT
IRS990/Form990PartVIISectionAGrp/PersonNm8STACY SHERIDAN
IRS990/Form990PartVIISectionAGrp/PersonNm9WILLIAM MONTGOMERY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2292423
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt582212
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt646154
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7140710
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8180983
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt982192
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt53023
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt5Asst Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Management
IRS990/Form990PartVIISectionAGrp/TitleTxt7ADV. FIELD REP.
IRS990/Form990PartVIISectionAGrp/TitleTxt8ADV. STRATEGIC DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9Former Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd0true
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt0644117
IRS990/FundraisingGrossIncomeAmt05279137
IRS990/GainOrLossGrp/SecuritiesAmt045139
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0404021
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0404021
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt07309491
IRS990/GrantsToDomesticOrgsGrp/TotalAmt07309491
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01687909
IRS990/GrossReceiptsAmt030880033
IRS990/GrossSalesOfInventoryAmt048632
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt04523
IRS990/InsuranceGrp/ManagementAndGeneralAmt043952
IRS990/InsuranceGrp/ProgramServicesAmt0181180
IRS990/InsuranceGrp/TotalAmt0229655
IRS990/IntangibleAssetsGrp/BOYAmt040015
IRS990/IntangibleAssetsGrp/EOYAmt011629
IRS990/InterestGrp/ManagementAndGeneralAmt02472
IRS990/InterestGrp/TotalAmt02472
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt02394
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02394
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt02200
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt02200
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0289729
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0243540
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02055645
IRS990/LandBldgEquipCostOrOtherBssAmt02345374
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01642770
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Turning Point USA educates students about the importance of fiscal responsibility, free markets, and capitalism. Through non-partisan debate, dialogue, and discussion, Turning Point USA believes that every young person can be enlightened to true free market values.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0true
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt087378
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02436
IRS990/NetAssetsOrFundBalancesBOYAmt01129023
IRS990/NetAssetsOrFundBalancesEOYAmt04688191
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt045139
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt045139
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt04635020
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt020731
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt020731
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt021743
IRS990/NoncashContributionsAmt01642770
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0267370
IRS990/OccupancyGrp/TotalAmt0267370
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0322321
IRS990/OfficeExpensesGrp/TotalAmt0322321
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt037616
IRS990/OtherAssetsTotalGrp/EOYAmt039951
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1VIDEO PRODUCTION
IRS990/OtherExpensesGrp/Desc2DIGITAL EDUCATION
IRS990/OtherExpensesGrp/Desc3COMPUTER SUPPLIES AND SERVICES
IRS990/OtherExpensesGrp/FundraisingAmt079411
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010370
IRS990/OtherExpensesGrp/ProgramServicesAmt0969504
IRS990/OtherExpensesGrp/ProgramServicesAmt1567068
IRS990/OtherExpensesGrp/ProgramServicesAmt2478439
IRS990/OtherExpensesGrp/ProgramServicesAmt3345127
IRS990/OtherExpensesGrp/TotalAmt01048915
IRS990/OtherExpensesGrp/TotalAmt1567068
IRS990/OtherExpensesGrp/TotalAmt2478439
IRS990/OtherExpensesGrp/TotalAmt3355497
IRS990/OtherLiabilitiesGrp/BOYAmt0918383
IRS990/OtherLiabilitiesGrp/EOYAmt06198
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME-REFUNDS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt038974
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt038974
IRS990/OtherRevenueTotalAmt038974
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0321693
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0260336
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04136312
IRS990/OtherSalariesAndWagesGrp/TotalAmt04718341
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt030351
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020794
IRS990/PayrollTaxesGrp/ProgramServicesAmt0590105
IRS990/PayrollTaxesGrp/TotalAmt0641250
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CHARLES KIRK
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING INCOME
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02012
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt02012
IRS990/ProgSrvcAccomActy2Grp/Desc0The Turning Point USA Events program provides students from all 50 states the unique educational opportunity of learning first hand from thought leaders that have expertise in fiscal responsibility, free markets, and capitalism. Additionally, these events provide students the opportunity to learn from one another as they gather with their peers from all across the country. In the fiscal year ending 6/30/2019, the events program hosted a combined 6,791 attendees at its nine regional and national events.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05268265
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0267738
IRS990/ProgSrvcAccomActy3Grp/Desc0The Turning Point USA Field Program fulfills a critical role in Turning Points mission of educating students about the importance of fiscal responsibility, free markets, and capitalism. Turning Point Field Representatives are on college and high school campuses across the country daily accomplishing this mission by providing interactive instruction and distributing educational materials. During the fiscal year ending 6/30/2019, the field program organized 220 new campus chapters to facilitate these on-campus educational efforts. The field program hosted 169 instructional campus events that were attended by 50 or more students each. The field programs efforts reached 67,287 students in the spring semester of 2019 alone.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03861233
IRS990/ProgSrvcAccomActy3Grp/GrantAmt060108
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010808259
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt051502
IRS990/PYInvestmentIncomeAmt0277
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt07421055
IRS990/PYOtherRevenueAmt014172
IRS990/PYRevenuesLessExpensesAmt0-177113
IRS990/PYSalariesCompEmpBnftPaidAmt03527264
IRS990/PYTotalExpensesAmt010999821
IRS990/PYTotalRevenueAmt010822708
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03559168
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RelatedOrganizationsAmt01965000
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0165
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt023820975
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010808259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt08248059
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04319220
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02052060
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt049248573

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings