Turning Point USA 
The information on this page was last updated 6/27/2026. If you see errors or omissions, please email: [email protected]
Summary
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.
Contact information
Mailing address:
Turning Point USA
4940 East Beverly Road
Phoenix, AZ 85044
Website: tpusa.com
Phone: 844-872-1776
Email: [email protected]
Organization details
EIN: 800835023
CEO/President: Erika Kirk
Chairman: Erika Kirk
Board size: 5
Founder: Charlie Kirk
Ruling year: 2014
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: No
Member of ECFA since:
Purpose
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.
Mission statement
The organization's mission is to identify, educate, train, and organize students to promote the principles of fiscal responsibility, free markets, and limited government.
Statement of faith
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Advocacy
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 136 of 1420 | 4 of 54 |
| Fund acquisition rating | | 586 of 1420 | 18 of 54 |
| Resource allocation rating | | 100 of 1420 | 7 of 54 |
| Asset utilization rating | | 254 of 1421 | 10 of 54 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 9% | 6% | 6% | 9% | 6% | 6% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 6% | 6% | 6% | 9% | 6% | 6% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 95% | 99% | 99% | 99% | 98% | 99% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 7% | 7% | 6% | 8% | 7% | 7% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 5% | 1% | 1% | 1% | 2% | 1% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 78% | 88% | 89% | 88% | 88% | 89% |
Spending ratio Spending ratio = Total expenses / Total revenue | 96% | 90% | 95% | 112% | 89% | 85% |
Program output ratio Program output ratio = Program services / Total revenue | 73% | 80% | 85% | 99% | 79% | 75% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 4% | 10% | 5% | -12% | 11% | 15% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 12% | 39% | 22% | -69% | 37% | 56% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 11% | 5% | 5% | 4% | 5% | 5% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.06 | 2.75 | 3.08 | 4.52 | 2.68 | 2.90 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.24 | 1.40 | 1.60 | 1.48 | 1.34 | 1.30 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.99 | 3.84 | 4.92 | 6.67 | 3.60 | 3.77 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 9.75 | 4.19 | 2.55 | 2.26 | 6.24 | 8.59 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.07 | 0.24 | 0.39 | 0.44 | 0.16 | 0.12 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 5.81 | 2.38 | 1.48 | 1.00 | 2.80 | 2.82 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 19% | 22% | 32% | 31% | 12% | 9% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 63% | 28% | 22% | 15% | 33% | 31% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $11,259,699 | $9,658,183 | $5,717,483 | $10,772,053 | $6,942,615 |
| Receivables, inventories, prepaids | $15,778,207 | $6,770,554 | $7,946,475 | $9,193,903 | $5,656,236 |
| Short-term investments | $25,994 | $26,976 | $24,428 | $0 | $9,205 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $27,063,900 | $16,455,713 | $13,688,386 | $19,965,956 | $12,608,056 |
| Long-term investments | $0 | $0 | $0 | $0 | $24,145 |
| Fixed assets | $4,423,872 | $3,950,204 | $4,155,902 | $4,089,122 | $2,464,054 |
| Other long-term assets | $6,351,628 | $5,863,951 | $2,349,374 | $2,788,638 | $1,250,161 |
| Total long-term assets | $10,775,500 | $9,814,155 | $6,505,276 | $6,877,760 | $3,738,360 |
| Total assets | $37,839,400 | $26,269,868 | $20,193,662 | $26,843,716 | $16,346,416 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $6,272,460 | $6,405,790 | $6,039,546 | $2,911,424 | $1,182,263 |
| Other current liabilities | $185,190 | $42,970 | $15,046 | $285,966 | $284,757 |
| Total current liabilities | $6,457,650 | $6,448,760 | $6,054,592 | $3,197,390 | $1,467,020 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $1,989,997 | $1,917,974 | $223,941 | $87,382 | $76,917 |
| Total long-term liabilities | $1,989,997 | $1,917,974 | $223,941 | $87,382 | $76,917 |
| Total liabilities | $8,447,647 | $8,366,734 | $6,278,533 | $3,284,772 | $1,543,937 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $12,656,076 | $6,930,035 | $986,833 | $4,756,342 | $5,257,664 |
| With donor restrictions | $16,735,677 | $10,973,099 | $12,928,296 | $18,802,602 | $9,544,815 |
| Net assets | $29,391,753 | $17,903,134 | $13,915,129 | $23,558,944 | $14,802,479 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $114,463,864 | $84,288,135 | $80,629,764 | $79,264,002 | $55,294,507 |
| Program service revenue | $1,696,121 | $886,461 | $1,186,992 | $1,580,875 | $605,166 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $205,224 | $80,334 | $69,172 | $36,138 | $15,088 |
| Other revenue | ($912,716) | ($266,068) | ($164,291) | ($238,904) | ($122,326) |
| Total other revenue | $988,629 | $700,727 | $1,091,873 | $1,378,109 | $497,928 |
| Total revenue | $115,452,493 | $84,988,862 | $81,721,637 | $80,642,111 | $55,792,435 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $91,948,659 | $72,405,772 | $80,597,101 | $63,329,486 | $42,104,032 |
| Management and general | $4,972,365 | $3,660,714 | $3,697,653 | $3,436,044 | $2,181,231 |
| Fundraising | $7,018,250 | $4,928,689 | $7,070,698 | $5,090,119 | $3,192,028 |
| Total expenses | $103,939,274 | $80,995,175 | $91,365,452 | $71,855,649 | $47,477,291 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $11,513,219 | $3,993,687 | ($9,643,815) | $8,786,462 | $8,315,144 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $11,513,219 | $3,993,687 | ($9,643,815) | $8,786,462 | $8,315,144 |
Compensation
| Name | Title | Compensation |
| John McGovern | Manager | $492,357 |
| Charlie Kirk | President/CEO | $390,637 |
| Tyler Bowyer | Former Assistant Secretary | $376,140 |
| Daniel Flood | Manager | $312,705 |
| Justin Olson | Assistant Treasurer/CFO | $270,705 |
| Hutz Hertzberg | Manager | $263,902 |
| Marina Minas | Manager | $250,292 |
| Alexandra Clark | Contributor | $214,720 |
Compensation data as of: 6/30/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 6/27/2026. To update the information below, please email: [email protected]