Civic Intelligence

Turning Point Endowment Inc.

990 • Fiscal year 2023 • EIN 82-1225311

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

135 N Pennsylvania 1610Indianapolis, IN 46204

(844) 872-1776

Siviq Scores

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

Liabilities / Assets

4th percentile

0.00x

Higher debt load relative to assets than 4% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Liabilities / Revenue

6th percentile

0.02x

Higher debt load relative to revenue than 6% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$392,866

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2023

Asset Growth

59th percentile

9.0%

Faster asset growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-84%

Faster revenue growth than 1% of similar nonprofits.

2023 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2023

Assets

Up

$61,010,081

Up $5,017,300 (+9.0%) from 2022

Net Assets

Up

$60,975,056

Up $5,044,249 (+9.0%) from 2022

Liabilities

Down

$35,025

Down $26,949 (-43%) from 2022

Revenue

Down

$1,980,990

Down $10,643,542 (-84%) from 2022

Expenses

Up

$498,704

Up $99,913 (+25%) from 2022

Net Income

Down

$1,482,286

Down $10,743,455 (-88%) from 2022

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2017: $1,825,019Liabilities 2017: $0Net Assets 2017: $1,825,0192017Assets 2018: $1,782,707Liabilities 2018: $0Net Assets 2018: $1,782,7072018Assets 2019: $7,179,148Liabilities 2019: $0Net Assets 2019: $7,179,1482019Assets 2020: $23,516,605Liabilities 2020: $100Net Assets 2020: $23,516,5052020Assets 2021: $48,133,288Liabilities 2021: $0Net Assets 2021: $48,133,2882021Assets 2022: $55,992,781Liabilities 2022: $61,974Net Assets 2022: $55,930,8072022Assets 2023: $61,010,081Liabilities 2023: $35,025Net Assets 2023: $60,975,0562023Assets 2024: $69,742,379Liabilities 2024: $56,960Net Assets 2024: $69,685,4192024

Highlighted filing

2023

Assets$61,010,081
Liabilities$35,025
Net Assets$60,975,056

Operations Trend

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

$20M$15M$10M$5.0M$0Revenue 2017: $1,825,040Expenses 2017: $21Net Income 2017: $1,825,0192017Revenue 2018: $14,858Expenses 2018: $4,033Net Income 2018: $10,8252018Revenue 2019: $7,006,427Expenses 2019: $1,663,121Net Income 2019: $5,343,3062019Revenue 2020: $16,576,350Expenses 2020: $106,452Net Income 2020: $16,469,8982020Revenue 2021: $19,493,649Expenses 2021: $276,819Net Income 2021: $19,216,8302021Revenue 2022: $12,624,532Expenses 2022: $398,791Net Income 2022: $12,225,7412022Revenue 2023: $1,980,990Expenses 2023: $498,704Net Income 2023: $1,482,2862023Revenue 2024: $3,459,607Expenses 2024: $1,646,928Net Income 2024: $1,812,6792024

Highlighted filing

2023

Revenue$1,980,990
Expenses$498,704
Net Income$1,482,286
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$1,980,990
Mission and Program Overview

Mission

Turning Point Endowment (the Organization) is a non-profit organization. The Organizations mission is to support and benefit Turning Point USA NFPs charitable purposes and long-term vitality.

Turning point endowment is a supporting organization to turning point usa. The organization's mission is to support and benefit turning point usa's charitable purposes and long-term vitality.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$37,646,415$36,731,789▼ $914,626
Investments Other Securities$12,888,957$18,798,178▲ $5,909,221
Land, Buildings, and Equipment, Net$5,323,773$5,421,973▲ $98,200
Cash and Non-Interest-Bearing Accounts$32,654$58,141▲ $25,487
Accounts Receivable$13,600$0▼ $13,600
Total Assets$55,992,781$61,010,081▲ $5,017,300
Other Assets Total$87,382$0▼ $87,382
Liabilities
Accounts Payable and Accrued Expenses$57,724$26,707▼ $31,017
Other Liabilities$4,250$8,318▲ $4,068
Total Liabilities$61,974$35,025▼ $26,949
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$55,930,807$60,975,056▲ $5,044,249
Total Net Assets Fund Balance$55,930,807$60,975,056▲ $5,044,249
Total Liabilities and Net Assets / Fund Balance$55,992,781$61,010,081▲ $5,017,300

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,858,722$397,538$5,256,260
Land$563,251-$563,251
Other Securities$10,829,580--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$50,607,034$77,775▲ $5,465,178$458,322$55,553,083
2022$42,680,664$11,067,700▼ $2,871,389$124,677$50,607,034
2021$20,127,640$18,934,324▲ $5,959,278$2,241,162$42,680,664
2020$7,179,149$15,000,000▼ $345,448$1,679,332$20,127,630
2019$1,782,707$6,943,866▲ $115,696$1,663,120$7,179,149
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles KirkPresident
Peter TheronDirector
Jim HoldenSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,600
Program Service Revenue
$0
Investment Income
$1,903,215
Other Revenue
$47,175
All Other Contributions
$30,600
Change in Net Assets
$1,482,286
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$498,704
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$197,881--$197,881
Fees for Service Investment Mgmnt Fees-$138,583-$138,583
Depreciation Depletion$132,882--$132,882
Insurance-$21,800-$21,800
Fees for Services Legal-$3,520-$3,520
Fees for Services Accounting-$2,500-$2,500
Office Expenses-$1,538-$1,538
Total Functional Expenses$330,763$167,941$0$498,704
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rent Deposits$4,250
Due to Affiliate$4,068
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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, Section B, Line 11B

The finance committee reviews the 990 forms.

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

The organization does not have any employees. The president listed in form 990, part vii is paid by the supported organization, turning point usa. Compensation for this individual is determined by turning point usa which is done through the use of a compensation committee, comparisons to forms 990 of other organizations, compensation surveys, and is subject to board approval.

Form 990, Part VI, Section C, Line 19

Irs forms 1023 and 990 are made available for public inspection upon request

Filing and Contact Details

Filer

Filer Name
Turning Point Endowment Inc
EIN
82-1225311
Phone
8448721776
Address
135 N PENNSYLVANIA 1610, INDIANAPOLIS, IN 46204

Signing Officer

Name
Jim Holden
Title
Secretary/treasurer
Phone
8448721776
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Kirk
Formed
2017
Legal Domicile
In
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Baker Tilly US Llp
Address
2055 E WARNER RD STE 101, TEMPE, AZ 85284
Preparer
Colette Kamps CPA
Phone
4808394900
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The endowment fund is held by the filing organization in support of 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 endowment 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, 2023, turning point endowment had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 470 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt057724
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt026707
IRS990/AccountsReceivableGrp/BOYAmt013600
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TURNING POINT ENDOWMENT IS A SUPPORTING ORGANIZATION TO TURNING POINT USA. THE ORGANIZATION'S MISSION IS TO SUPPORT AND BENEFIT TURNING POINT USA'S CHARITABLE PURPOSES AND LONG-TERM VITALITY.
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt030600
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08448721776
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0135 N PENNSYLVANIA 1610
IRS990/BooksInCareOfDetail/USAddress/CityNm0INDIANAPOLIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046204
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt032654
IRS990/CashNonInterestBearingGrp/EOYAmt058141
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt030600
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01903215
IRS990/CYOtherExpensesAmt0498704
IRS990/CYOtherRevenueAmt047175
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01482286
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0498704
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01980990
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0132882
IRS990/DepreciationDepletionGrp/TotalAmt0132882
IRS990/Desc0TURNING POINT ENDOWMENT IS A SUPPORTING ORGANIZATION TO TURNING POINT USA ("TPUSA"), WHICH IS A 501(C)(3) ENTITY WITH A MISSION TO EDUCATE STUDENTS ABOUT THE IMPORTANCE OF FISCAL RESPONSIBILITY, FREE MARKETS, AND CAPITALISM. THE ORGANIZATION SUPPORTS TPUSA THROUGH CONTRIBUTIONS AND BY MAINTAINING INVESTMENTS TO SUPPORT TPUSA'S LONG-TERM VITALITY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0330763
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02500
IRS990/FeesForServicesAccountingGrp/TotalAmt02500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03520
IRS990/FeesForServicesLegalGrp/TotalAmt03520
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0138583
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0138583
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt074.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt23675
IRS990/Form990PartVIISectionAGrp/PersonNm0PETER THERON
IRS990/Form990PartVIISectionAGrp/PersonNm1JIM HOLDEN
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLES KIRK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2389191
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01980990
IRS990/GrossRentsGrp/RealAmt047175
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt021800
IRS990/InsuranceGrp/TotalAmt021800
IRS990/InvestmentIncomeGrp/ExclusionAmt01903215
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01903215
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt012888957
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt018798178
IRS990/InvestmentsPubTradedSecGrp/BOYAmt037646415
IRS990/InvestmentsPubTradedSecGrp/EOYAmt036731789
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0397538
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05323773
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05421973
IRS990/LandBldgEquipCostOrOtherBssAmt05819511
IRS990/LegalDomicileStateCd0IN
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TURNING POINT ENDOWMENT IS A SUPPORTING ORGANIZATION TO TURNING POINT USA. THE ORGANIZATION'S MISSION IS TO SUPPORT AND BENEFIT TURNING POINT USA'S CHARITABLE PURPOSES AND LONG-TERM VITALITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt055930807
IRS990/NetAssetsOrFundBalancesEOYAmt060975056
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt047175
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt047175
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt03561963
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt055930807
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt060975056
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0197881
IRS990/OccupancyGrp/TotalAmt0197881
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01538
IRS990/OfficeExpensesGrp/TotalAmt01538
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt087382
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt04250
IRS990/OtherLiabilitiesGrp/EOYAmt08318
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHARLES KIRK
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt011043050
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01556832
IRS990/PYOtherExpensesAmt0398791
IRS990/PYOtherRevenueAmt024650
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt012225741
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0398791
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt012624532
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01482286
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt047175
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0800835023
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0TURNING POINT USA
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt04858722
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0397538
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05256260
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0138582
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt050607034
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt077775
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt055553083
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt05465178
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0458322
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0145264
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt042680664
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt011067700
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt050607034
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2871389
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0124677
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt099416
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt020127640
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt018934324
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt042680664
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05959278
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt02241162
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt026739
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt07179149
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt015000000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt020127630
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-345448
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt01679332
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01782707
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt06943866
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt07179149
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0115696
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt01663120
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0563251
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0563251
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14068
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt06968573
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11000025
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt210829580
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FIXED INCOME SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1COMMON STOCK
IRS990ScheduleD/OtherSecuritiesGrp/Desc2LIMITED PARTNERSHIPS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUND IS HELD BY THE FILING ORGANIZATION IN SUPPORT OF TURNING POINT USA. AMOUNTS ARE APPROPRIATED FROM THIS BOARD-DESIGNATED ENDOWMENT TO SUPPORT THE PROGRAM ACTIVITIES OF TURNING POINT USA.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TURNING POINT ENDOWMENT 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, 2023, TURNING POINT ENDOWMENT HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05421973
IRS990ScheduleD/TotalBookValueSecuritiesAmt018798178
IRS990ScheduleD/TotalLiabilityAmt08318
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0389191
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt03675
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHARLES KIRK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0392866
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. THE PRESIDENT LISTED IN FORM 990, PART VII IS PAID BY THE SUPPORTED ORGANIZATION, TURNING POINT USA, AND ANOTHER AFFILIATE ORGANIZATION. COMPENSATION FOR THIS INDIVIDUAL IS DETERMINED BY TURNING POINT USA WHICH IS DONE THROUGH THE USE OF A COMPENSATION COMMITTEE, COMPARISONS TO FORMS 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS, AND IS SUBJECT TO BOARD APPROVAL.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE REVIEWS THE 990 FORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. THE PRESIDENT LISTED IN FORM 990, PART VII IS PAID BY THE SUPPORTED ORGANIZATION, TURNING POINT USA. COMPENSATION FOR THIS INDIVIDUAL IS DETERMINED BY TURNING POINT USA WHICH IS DONE THROUGH THE USE OF A COMPENSATION COMMITTEE, COMPARISONS TO FORMS 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS, AND IS SUBJECT TO BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IRS FORMS 1023 AND 990 ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0TURNING POINT USA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1TURNING POINT USA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TURNING POINT USA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1TURNING POINT ACTION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2AMERICA'S TURNING POINT INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0800835023
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1464331510
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2814294120
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION OF STUDENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EDUCATION OF STUDENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2EDUCATION OF STUDENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0135 N PENNSYLVANIA ST SUITE 1610
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1135 N PENNSYLVANIA ST SUITE 1610
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2135 N PENNSYLVANIA ST SUITE 1610
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0INDIANAPOLIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1INDIANAPOLIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2INDIANAPOLIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd046204
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd146204
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd246204
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt051000
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0TURNING POINT ACTION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt055992781

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings