2024-05-15T13:26:14-05:00 2023-06-30 390859910 BAKER TILLY US LLP 2055 E WARNER RD STE 101 TEMPE AZ 85284 990 2022-07-01 800835023 TURNING POINT USA INC TURN 8448721776 135 N PENNSYLVANIA ST 1610 INDIANAPOLIS IN 46204 TOM SODEIKA SECRETARY/TREASURER 8448721776 2024-05-14 1 TOM SODEIKA 999009999 0 COLETTE KAMPS CPA P00367616 4808394900 2024-05-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X CHARLES KIRK 85702628 0 X TPUSA.COM X 2012 IN TURNING POINT USA, INC. IS ORGANIZED AND OPERATED EXCLUSIVELY FOR EDUCATIONAL AND CHARITABLE PURPOSES IN ACCORDANCE WITH SECTION 501(C)(3), TO EMPOWER INFORMED CIVIC AND CULTURAL ENGAGEMENT GROUNDED IN AMERICAN EXCEPTIONALISM AND A POSITIVE SPIRIT OF ACTION. TURNING POINT USA GUIDES CITIZENS THROUGH DEVELOPMENT OF KNOWLEDGE, SKILLS, VALUES, AND MOTIVATION, SO THEY CAN MEANINGFULLY ENGAGE IN THEIR COMMUNITIES TO RESTORE TRADITIONAL AMERICAN VALUES LIKE PATRIOTISM, RESPECT FOR LIFE, LIBERTY, FAMILY, AND FISCAL RESPONSIBILITY. 5 4 681 167516 187497 186496 79264002 80629764 1580875 1186992 36138 69172 -238904 -164291 80642111 81721637 12783712 5674773 0 0 17168725 20051434 1761244 2610865 7070698 40141968 63028380 71855649 91365452 8786462 -9643815 26843716 20193662 3284772 6278533 23558944 13915129 X TURNING POINT USA, INC. IS ORGANIZED AND OPERATED EXCLUSIVELY FOR EDUCATIONAL AND CHARITABLE PURPOSES IN ACCORDANCE WITH SECTION 501(C)(3), TO EMPOWER INFORMED CIVIC AND CULTURAL ENGAGEMENT GROUNDED IN AMERICAN EXCEPTIONALISM AND A POSITIVE SPIRIT OF ACTION. TURNING POINT USA GUIDES CITIZENS THROUGH DEVELOPMENT OF KNOWLEDGE, SKILLS, VALUES, AND MOTIVATION, SO THEY CAN MEANINGFULLY ENGAGE IN THEIR COMMUNITIES TO RESTORE TRADITIONAL AMERICAN VALUES LIKE PATRIOTISM, RESPECT FOR LIFE, LIBERTY, FAMILY, AND FISCAL RESPONSIBILITY. 0 0 18937406 1186992 THE TURNING POINT USA EVENTS PROGRAM PROVIDES STUDENTS AND AMERICANS FROM ALL 50 STATES THE UNIQUE EDUCATIONAL OPPORTUNITY TO LEARN FROM TODAY'S LEADING THINKERS, POWERFUL ACTIVISTS, SUCCESSFUL ENTREPRENEURS, AND NATIONAL LEADERS WHO INSPIRE INFORMED CIVIC AND CULTURAL ENGAGEMENT GROUNDED IN AMERICAN EXCEPTIONALISM AND THE NATION'S FOUNDING PRINCIPLES. ADDITIONALLY, THESE EVENTS PROVIDE ATTENDEES THE OPPORTUNITY TO TRAIN ON COMMUNITY OUTREACH AND MOBILIZATION, WHILE ALSO LEARNING FROM ONE ANOTHER AS THEY GATHER WITH THEIR PEERS FROM ALL ACROSS THE COUNTRY, NETWORK WITH COMMUNITY LEADERS, AND ENGAGE WITH HUNDREDS OF LIKEMINDED NONPROFITS. IN THE FISCAL YEAR ENDING 6/30/2023, THE EVENTS PROGRAM HOSTED NUMEROUS REGIONAL AND NATIONAL EVENTS THAT TRAINED AND EDUCATED TENS OF THOUSANDS OF STUDENTS FROM THOUSANDS OF SCHOOLS AND THOUSANDS MORE ATTENDEES FROM EVERY STATE. 18240055 536528 THE TURNING POINT USA FIELD PROGRAM FULFILLS A CRITICAL ROLE IN TURNING POINT'S MISSION BY EDUCATING, TRAINING, AND MOBILIZING HIGH SCHOOL AND COLLEGE STUDENTS TO ENGAGE IN INFORMED CIVIC AND CULTURAL OUTREACH AND ACTIVISM GROUNDED IN AMERICAN EXCEPTIONALISM AND AMERICA'S FOUNDING PRINCIPLES. TURNING POINT USA FIELD REPRESENTATIVES OPERATE ON OVER 3,000 COLLEGE AND HIGH SCHOOL CAMPUSES ACROSS THE COUNTRY, SUPPORTING THE TURNING POINT MISSION BY PROVIDING INTERACTIVE TRAINING, DISTRIBUTING EDUCATIONAL MATERIALS, AND ENGAGING STUDENTS IN DISCUSSIONS ON TODAY'S MOST PRESSING ISSUES. DURING THE FISCAL YEAR ENDING 6/30/2023, THE FIELD PROGRAM ORGANIZED AND CHARTERED 1,521 CAMPUS CHAPTERS TO FACILITATE THESE ON-CAMPUS EDUCATIONAL EFFORTS AND WAS ALSO ACTIVE ON NEARLY 2,000 MORE HIGH SCHOOL AND COLLEGE CAMPUSES. THE FIELD PROGRAM HOSTED 463 ON-CAMPUS EDUCATIONAL AND ACTIVISM EVENTS THAT WERE ATTENDED BY 50 OR MORE STUDENTS EACH. THE FIELD PROGRAM'S EFFORTS DIRECTLY IMPACTED OVER 160,000 STUDENTS 13241538 113016 TPUSA FAITH IS LEADING A MOVEMENT TO PUSH BACK AGAINST SECULAR TOTALITARIANISM IN AMERICA, ERADICATE WOKEISM FROM THE CHURCH, INSPIRE THE RISE OF STRONG CHURCHES, AND WAKE UP BELIEVERS TO THEIR BIBLICAL RESPONSIBILITY TO FIGHT FOR FREEDOM. TPUSA FAITH EQUIPS CHRISTIANS ACROSS THE NATION WITH THE BIBLICAL, HISTORICAL, AND CONSTITUTIONAL KNOWLEDGE THEY NEED TO TAKE A BOLD STAND FOR LIBERTY AND GOD'S KINGDOM THROUGH TPUSA FAITH COURSES, REGIONAL PASTOR ROUNDTABLES, NATIONAL PASTORS' SUMMITS, AND FREEDOM NIGHT IN AMERICA EVENTS. IN THE FISCAL YEAR ENDING 6/30/2023, TPUSA FAITH COORDINATED WITH OVER 2,400 CHURCH PARTNERS ACROSS THE COUNTRY AND TRAINED OVER 6,000 PASTORS THROUGH PASTORS' SUMMITS AND REGIONAL ROUND TABLES. 30178102 5025229 0 TURNING POINT USA'S OTHER EDUCATIONAL PROGRAMS INCLUDE MEDIA PROGRAMS, CAMPUS LEADERSHIP PROGRAMS (WHICH ARE HOSTED BY TURNING POINT USA'S RELATED ENTITY, AMERICA'S TURNING POINT, WITH GRANTS TOTALING $4,840,008 FROM TURNING POINT USA DURING THE FISCAL YEAR ENDING 6/30/2023), PRODUCTION PROGRAMS, DISTRIBUTION PROGRAMS, DIGITAL MEDIA PROGRAMS, SPECIAL PROJECTS, AND TURNING POINT ACADEMY. TURNING POINT USA ALSO DISTRIBUTES A VERY LIMITED NUMBER OF GRANTS TO UNRELATED NONPROFIT ORGANIZATIONS WITH PROGRAMS THAT ALSO SUPPORT TURNING POINT USA'S MISSION OF INFORMED CIVIC AND CULTURAL ENGAGEMENT GROUNDED IN AMERICAN EXCEPTIONALISM AND AMERICA'S FOUNDING PRINCIPLES. 30178102 5025229 0 80597101 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 150 0 681 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT FL GA HI IL KS KY LA ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X THE ORGANIZATION 8448721776 135 N PENNSYLVANIA ST 1610 INDIANAPOLIS IN 46204 CHARLES KIRK PRESIDENT/CEO 65.00 10.00 X X 289351 99840 3675 TOM SODEIKA SECRETARY & TREASURER 10.00 1.00 X X 0 0 0 DOUG DEGROOTE DIRECTOR 10.00 X 0 0 0 MIKE MILLER DIRECTOR 10.00 X 0 0 0 DAVID ENGLEHARDT DIRECTOR 10.00 X 0 0 0 JUSTIN OLSON ASSISTANT TREASURER 40.00 X 208669 0 0 VERONICA PETERSON ASSISTANT SECRETARY (THRU 4/23) 40.00 X 139855 0 2079 DANIEL FLOOD MANAGER 40.00 8.00 X 222485 44231 10626 MARINA MINAS MANAGER 40.00 X 185569 0 3402 ALEXANDRA CLARK CONTRIBUTOR 40.00 X 163251 0 2861 HUTZ HERTZBERG MANAGER 40.00 X 128923 0 0 JOHN MCGOVERN DIRECTOR OF MAJOR GIFTS 40.00 X 223613 0 0 TYLER BOWYER FORMER ASSISTANT SECRETARY 15.00 30.00 X 153670 79363 7263 1715386 223434 29906 9 1 1 0 MOSAIC EVENT PRODUCTIONS 777 W PINNACLE PEAK RD B103 PHOENIX AZ 85027 EVENT STAGES/LIGHTING/VIDEO PRODUCTION 3884094 RESOURCE ONE 2900 E APACHE ST TULSA OK 74110 PRINTING & PUBLICATION 2938688 ACTIVE ENGAGEMENT 113 E MARKET ST STE 300 LEESBURG VA 20176 DIGITAL EDUCATION & FUNDRAISING 2726416 AMERICAN SOLUTIONS FOR BUSINESS 31 E MINNESOTA AVE GLENWOOD MN 56334 PRINTING & PUBLICATION 1920944 FOX NEWS CHANNEL 1211 AVENUE OF THE AMERICAS NEW YORK NY 10036 ADVERTISING AND PROMOTION 1433121 31 16154203 64475561 3279553 80629764 CONFERENCE & SEMINAR FEES 611600 1186992 1186992 1186992 76297 76297 91000 91000 3275678 37000 3279553 40250 -3875 -3250 -7125 -7125 218400 16154203 661188 -442788 -442788 ADVERTISING INCOME 541800 150285 150285 COMMISSION INCOME 900099 37212 37212 187497 81721637 1186992 187497 -282616 5025229 5025229 649544 649544 591095 166483 303533 121079 17441127 15757447 1166295 517385 618521 558812 41361 18348 1400691 1237872 113492 49327 249651 142121 49930 57600 859736 371127 488609 293647 293647 2610865 2610865 104677 98505 5437 735 9658077 5899881 539628 3218568 1945800 1719616 157660 68524 1319638 1166240 106925 46473 794141 701828 64346 27967 192838 192838 28663788 28359612 304176 1675 1480 136 59 840286 742609 68085 29592 286820 286820 EDUCATIONAL MATERIALS 12053756 12053756 PRINTING AND PUBLICATIO 2955556 2955556 DIGITAL EDUCATION 1497061 1497061 VIDEO PRODUCTION 1299484 1299484 11749 11749 91365452 80597101 3697653 7070698 5740539 2010330 5031514 3707153 8583908 7249615 229489 176018 380506 520842 6271337 2115435 4089122 4155902 24428 2788638 2349374 26843716 20193662 2911424 6039546 285966 15046 87382 223941 3284772 6278533 X 4756342 986833 18802602 12928296 23558944 13915129 26843716 20193662 -9643815 0 X 0 1 X 1 0 X 23820975 39514500 55294507 79264002 80763384 278657368 23820975 39514500 55294507 79264002 80763384 278657368 52486855 226170513 2394 55124 727 1924 167297 227466 3596 33227 49687 187497 274007 5318111 57556 5375667 284534508 3908877 0.79490 0.78300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50607034 77775 5465178 458322 138582 55553083 42680664 11067700 -2871389 124677 145264 50607034 20127640 18934324 5959278 2241162 99416 42680664 7179149 15000000 -345448 1679332 26739 20127630 1782707 6943866 115696 1663120 7179149 1.00000 0 1 1 2363595 330739 2032856 3302817 1473222 1829595 604925 311474 293451 4155902 DEPOSITS 1357525 OTHER ASSETS 48545 INVESTMENT IN SUBSIDIARY 595217 OTHER LONG TERM ASSETS 128000 FINANCE LEASE RIGHT-OF-USE ASSETS 16305 OPERATING LEASE RIGHT-OF-USE ASSETS 203782 2349374 OPERATING LEASE LIABILITY 206627 FINANCE LEASE LIABILITY 17314 223941 X PART V, LINE 4: THE ENDOWMENT FUND IS HELD BY THE SUPPORTING ORGANIZATION TO TURNING POINT USA. AMOUNTS ARE APPROPRIATED FROM THIS BOARD-DESIGNATED ENDOWMENT TO SUPPORT THE PROGRAM ACTIVITIES OF TURNING POINT USA. PART X, LINE 2: TURNING POINT USA RECOGNIZES TAX POSITIONS IN THE FINANCIAL STATEMENT WHEN IT IS MORE LIKELY-THAN-NOT THAT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF JUNE 30, 2023, TURNING POINT USA HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. 1 SWITZERLAND 0 0 PROGRAM SERVICES VIDEO PRODUCTION / FILMING 9224 ISRAEL 0 0 PROGRAM SERVICES EXPERIENCE ISRAEL PROGRAM 3951 ISRAEL 0 0 PROGRAM SERVICES EXPERIENCE ISRAEL PROGRAM 32653 0 0 0 0 0 0 45828 0 45828 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X X X X X 1 CLOVERSTONE VENTURES LLC 919 N MARKET ST STE 950 WILMINGTON DE 19801 FUNDRAISING 1 23120329 568605 22551724 BLUE MOUNTAIN STRATEGIES LLC 850 N BURTON RD STE 201 DOVER DE 19904 FUNDRAISING 0 10004912 326123 9678790 AMERICAN PHILANTHROPIC 119 N HIGH ST WEST CHESTER PA 19380 FUNDRAISING 0 6520113 265004 6255109 ACTIVE ENGAGEMENT 113 E MARKET ST STE 300 LEESBURG VA 20176 FUNDRAISING 0 1887859 1176375 711484 GATEWAY COMMUNICATIONS 16805 NE MASON CT PORTLAND OR 97230 FUNDRAISING 0 663228 122754 540475 OLYMPIC MEDIA LLC 2402 POTOMAC AVE UNIT 102 ALEXANDRIA VA 22301 FUNDRAISING 0 190616 39124 151492 SYNERGY DIRECT MARKETING STRATEGIES LLC 480 W TUSCARAWAS AVE BARBERTON OH 44203 FUNDRAISING 0 37222 106275 0 INFOCISION INC 325 SPRINGSIDE DR AKRON OH 44333 FUNDRAISING 0 11553 6606 4947 42435832 2610866 39894021 AL AK AR CA CO CT FL HI IL KS LA MA MS MI MN NV NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI KY GA ME MD MO NH WINTER GALA 16372603 16154203 218400 16116 629497 7575 8000 16372603 16154203 218400 16116 629497 7575 8000 661188 -442788 1 AMERICAN CONSERVATIVE UNION 1199 N FAIRFAX ST STE 500 ALEXANDRIA VA 22314 521294680 501(C)(3) 7500 0 AWARENESS OF TRADITIONAL AMERICAN VALUES AMERICA'S TURNING POINT 756 E MAIN STREET STE C CROWN POINT IL 46307 814294120 501(C)(3) 4840008 0 AWARENESS OF TRADITIONAL AMERICAN VALUES TEXAS DEPARTMENT OF PUBLIC SAFETY 5805 NORTH LAMAR BLVD AUSTIN TX 78752 746000130 GOVT 0 40000 FAIR MARKET VALUE ALL-TERRAIN VEHICLE PUBLIC SAFETY PINAL COUNTY SHERRIF'S OFFICE 971 N JASON LOPEZ CIR BLDG C FLORENCE AZ 85132 866000556 GOVT 0 40000 FAIR MARKET VALUE ALL-TERRAIN VEHICLE PUBLIC SAFETY NATIONAL RELIGIOUS BROADCASTERS 660 N CAPITOL NW STE 210 WASHINGTON DC 20001 221841274 501(C)(3) 15000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES SHADOW WARRIORS PROJECT 15954 JACKSON CREEK PKWY STE B MONUMENT CO 80132 821934568 501(C)(3) 10000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES INTERCOLLEGIATE STUDIES INSTITUTE 3901 CENTERVILLE RD WILMINGTON DE 19807 236050131 501(C)(3) 10000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES THE AMERICAN CAUSE 11321 HUNT FARM LN OAKTON VA 22123 953310190 501(C)(3) 10000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES NATIONAL SCHOOL BOARDS LEADERSHIP COUNCIL 4255 NICHOLSON RD CLARKSVILLE OH 45113 882120816 501(C)(3) 10000 0 AWARENESS OF TRADITIONAL AMERICAN VALUES VINDEX MEDIA PO BOX 284 OTTAWA KS 66067 881417989 501(C)(3) 7500 0 AWARENESS OF TRADITIONAL AMERICAN VALUES 8 2 GRANTS TO STUDENTS 558 536528 GRANTS TO ORGANIZERS WITHIN COMMUNITIES OF FAITH 93 113016 PART I, LINE 2: TPUSA'S GRANTMAKING ACTIVITIES ARE GOVERNED BY A WRITTEN GRANT POLICY APPROVED BY THE BOARD WHICH REQUIRES GRANT APPLICANTS TO SUBMIT WRITTEN APPLICATIONS WHICH ARE REVIEWED BY A SPECIALIZED GRANT COMMITTEE AND THAT ANY INDIVIDUAL GRANTEES ARE SELECTED IN AN OBJECTIVE, NONDISCRIMINATORY MANNER. TPUSA REQUIRES ALL GRANTEES, BOTH ORGANIZATIONS AND INDIVIDUALS, TO PROVIDE ONGOING AND FINAL REPORTING ON THE USE OF THE FUNDS TO ENSURE THAT THE USE OF THE FUNDS CONTRIBUTED IMPORTANTLY TO TPUSA'S EDUCATIONAL PURPOSES AND IN ACCORDANCE WITH SECTION 501(C)(3) X X 1 1 X X X X 0 0 0 1 0 0 0 1 0 CHARLES KIRK PRESIDENT/CEO 289351 99840 0 0 0 0 0 0 3675 0 293026 99840 0 0 DANIEL FLOOD MANAGER 222485 44231 0 0 0 0 0 0 10626 0 233111 44231 0 0 TYLER BOWYER FORMER ASSISTANT SECRETARY 153670 79363 0 0 0 0 0 0 2146 5117 155816 84480 0 0 JOHN MCGOVERN DIRECTOR OF MAJOR GIFTS 223613 0 0 0 0 0 0 0 0 0 223613 0 0 0 JUSTIN OLSON ASSISTANT TREASURER 208669 0 0 0 0 0 0 0 0 0 208669 0 0 0 MARINA MINAS MANAGER 185569 0 0 0 0 0 0 0 3402 0 188971 0 0 0 ALEXANDRA CLARK CONTRIBUTOR 162951 0 300 0 0 0 0 0 2861 0 166112 0 0 0 PART I, LINE 1A IN CERTAIN CIRCUMSTANCES, THE ORGANIZATION PAID FOR FIRST CLASS AND/OR CHARTER TRAVEL FOR THE CEO, COO, AND OTHER TPUSA EMPLOYEES WHEN NECESSARY IN ORDER TO ENSURE THE UNINTERRUPTED SUCCESS OF THE ORGANIZATION'S MISSION. THERE IS A BOARD-APPROVED POLICY IN PLACE REGARDING FIRST CLASS AND CHARTER TRAVEL WHICH OUTLINES THE CIRCUMSTANCES WHEN SUCH TRAVEL IS CONSIDERED REASONABLE AND CUSTOMARY OR NECESSARY FOR LOGISTICAL REASONS. THE POLICY ALSO REQUIRES APPROPRIATE SUBSTANTIATION. FOR THE CEO AND MANAGEMENT, TURNING POINT MAINTAINS A WAGE AND SALARY SCALE THAT IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. A COMPARATIVE MARKET ANALYSIS IS COMPLETED ON A PERIODIC BASIS BASED UPON INFORMATION PROVIDED BY REPUTABLE OUTSIDE SOURCES. ANY RECOMMENDED CHANGES TO THE SCALE ARE BROUGHT TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THIS SCALE INCLUDES VARIOUS CATEGORIES THAT TRANSLATE TO ALL PAID POSITIONS IN THE ORGANIZATION. PART I, LINE 5 THE DIRECTOR OF MAJOR GIFTS LISTED ON PART VII HAS A COMPENSATION AGREEMENT THAT INCLUDES A COMMISSION BASED ON THE INCOME THAT HE RAISES FOR THE ORGANIZATION, BUT NOT BASED ON THE OVERALL REVENUES OF THE ORGANIZATION. HIS COMPENSATION IS BASED ON A FIXED FORMULA AMOUNT THAT HE RECEIVES IN RETURN FOR THE SERVICES THAT HE PROVIDES. PART I, LINE 7 A PORTION OF ALEXANDRA CLARK'S COMPENSATION AND A PORTION OF VERONICA PETERSON'S COMPENSATION WAS A DISCRETIONARY PERFORMANCE BONUS THAT WAS A NONFIXED PAYMENT. X 78 3199553 FAIR MARKET VALUE X ALL TERRAIN VEHICLES 2 80000 0 1 1 PART I, COLUMN (B): THE NUMBER IN PART I, COLUMN B REPRESENTS THE NUMBER OF INDIVIDUAL DONATIONS. PART I, LINE 32B: AN INVESTMENT BROKERAGE FIRM HOUSE RECEIVES AND LIQUIDATES DONATED INVESTMENTS AFTER THEY ARE DONATED. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE 990 FORMS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, BOARD MEMBERS AND KEY STAFF, ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. THE INTENT OF COMPLETING THIS FORM IS TO DISCLOSE ANY INTERESTS THAT COULD POSE A POTENTIAL CONFLICT. ANY POTENTIAL CONFLICTS THAT ARE IDENTIFIED ARE REVIEWED BY THE BOARD'S GOVERNANCE COMMITTEE , WITH RELEVANT MEMBERS RECUSING THEMSELVES ON MATTERS THAT DIRECTLY AFFECT THEM. SIGNED FORMS ARE MAINTAINED IN THE INDIVIDUAL BOARD MEMBER'S FILE. MANAGEMENT STAFF ARE ALSO REQUIRED TO COMPLETE THESE FORMS AND ARE SECURED IN A SEPARATE FILE. FORM 990, PART VI, SECTION B, LINE 15 CEO AND MANAGEMENT: TURNING POINT MAINTAINS A WAGE AND SALARY SCALE THAT IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. A COMPARATIVE MARKET ANALYSIS IS COMPLETED ON A PERIODIC BASIS BASED UPON INFORMATION PROVIDED BY REPUTABLE OUTSIDE SOURCES. ANY RECOMMENDED CHANGES TO THE SCALE ARE BROUGHT TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THIS SCALE INCLUDES VARIOUS CATEGORIES THAT TRANSLATE TO ALL PAID POSITIONS IN THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 IRS FORMS 1023 AND 990 ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST TURNING POINT ENDOWMENT INC 135 N PENNSYLVANIA ST SUITE 1610 INDIANAPOLIS IN 46204 821225311 SUPPORTING ORGANIZATION TO TURNING POINT USA IN 501(C)(3) LINE 12A, I TURNING POINT USA 0 TURNING POINT ACTION INC 135 N PENNSYLVANIA ST SUITE 1610 INDIANAPOLIS IN 46204 464331510 EDUCATION OF STUDENTS IN 501(C)(4) TURNING POINT USA 0 AMERICAS TURNING POINT INC 135 N PENNSYLVANIA ST SUITE 1610 INDIANAPOLIS IN 46204 814294120 EDUCATION OF STUDENTS IN 501(C)(3) LINE 7 TURNING POINT USA 0 TPUSA MERCH LLC 4940 E BEVERLY RD PHOENIX AZ 85044 881674081 SALE OF TPUSA MERCHANDISE AZ TURNING POINT USA INC C 100 100 1.00000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 TURNING POINT ENDOWMENT INC P 11740 REIMBURSEMENT OF EVENT EXPENSES TURNING POINT ACTION INC Q 664572 REIMBURSEMENT OF EVENT EXPENSES AMERICA'S TURNING POINT INC B 4846085 DONATIONS AMERICA'S TURNING POINT INC Q 95414 REIMBURSEMENT OF EXPENSES TPUSA MERCH LLC B 328194 CAPITAL CONTRIBUTION TPUSA MERCH LLC P 36340 REIMBURSEMENT FOR TPUSA MERCHANDI