America's Turning Point Inc

Overview

Mission

Education of students about the importance of fiscal responsibility, free markets, and capitalism

What it reported doing in 2024

The campus victory project is leading the fight to rebalance campuses as a fair and open marketplace of ideas by educating students on conservative policies and offering leadership training and opportunities that empower young conservative leaders to help shape culture, the marketplace, and society. In the fiscal year ending 6/30/2025, cvp engaged 5,940 students at hundreds of colleges, hosted four leadership training conferences, and trained over 700 student leaders.

Operating model

Revenue model
Affiliate-supported. 100% of the money available for current operations came from contributions from related organizations.
Distribution model
Direct operator. The filing allocates 98% 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.

Nonprofit profile at a glance

EIN
814294120
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2017
Location
Indianapolis, IN, USA
Phone
8448721776
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Economics

Reported finances

Revenue
$9,772,457
Expenses
$10,056,582
Assets
$316,466
Liabilities
$626,259

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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 18
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 94%; rating input score 94
  • Fundraising efficiency: $45.66 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: -2.9%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 1.98; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 34.8% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 44.7% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 24.7% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 96.8% of revenue deployed · 94% of spending went to programs
  • Governance: 3 of 3 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.5M in reported program spending
  • Leadership: top reported pay $391K · 9 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $406K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 annual filings from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 3 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: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.

Leadership & pay

9 people listed

Highest reported compensation

  • CHARLIE KIRK (FORMER PRESIDENT (THRU 2021)): $390,637 total reported compensation
  • TYLER BOWYER (CHIEF OPERATING OFFICER): $376,140 total reported compensation
  • JUSTIN OLSON (ASSISTANT TREASURER): $270,705 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024.