Turning Point USA
Legal name: Turning Point USA Inc
Overview
Mission
Turning Point USA’s student program exists to educate young people about the importance of limited government, free markets, and freedom.
What it reported doing in 2024
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 6,200 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 6/30/2025, the field program organized and chartered 2,178 campus chapters to facilitate these on-campus educational efforts and was also active on over 4,000 more high school and college campuses in all 50 states. The field program hosted 559 on-campus educational and activism events. The field program's efforts directly impacted millions of students in the fiscal year ending 6/30/2025.
Operating model
- Revenue model
- Donor-supported. 98% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 84% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
Nonprofit profile at a glance
- EIN
- 800835023
- IRS 990 coverage
- 2015–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Phoenix, Arizona, US
- Phone
- (844) 872-1776
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $115,452,493
- Expenses
- $103,939,274
- Assets
- $37,839,400
- Liabilities
- $8,447,647
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 77
- Accountability: 88
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.7%; rating input score 80
- Program expense ratio: 88.5%; rating input score 88
- Fundraising efficiency: $16.31 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 100%; rating input score 100; 48th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 80%; rating input score 80; 26th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10%; rating input score 72; 72nd percentile among comparable filings
- Total-asset coverage ratio: 0.36; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 65; 65th percentile among comparable filings
- Officer compensation ratio: 1.8%; rating input score 59; 59th percentile among comparable filings
Growth
- Program expense growth: 24.7% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 24.5% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 27.4% per year; rating input score 100; 97th percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 79.7% of revenue deployed · 88.5% of spending went to programs
- Governance: 4 of 5 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $91.9M in reported program spending
- Leadership: top reported pay $492K · 13 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $11.9M reported
- Consistency: 41 of 41 current checks pass
- Schedules: 11 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
- Filing history: 10 annual filings from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- Related organizations: 8 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 53/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Sustainability: Officer compensation ratio scored 59/100.
Leadership & pay
13 people listed
Highest reported compensation
- JOHN MCGOVERN (MANAGER): $492,357 total reported compensation
- CHARLIE KIRK (PRESIDENT/CEO): $390,637 total reported compensation
- TYLER BOWYER (FORMER ASSISTANT SECRETARY): $376,140 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024.