Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
TURNING POINT USA INC
 
Employer identification number

80-0835023
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
Yes
 
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023
Page 2

Schedule J (Form 990) 2023
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1JOHN MCGOVERN
MANAGER 		(i)

(ii)		 175,048
-------------
0 		245,661
-------------
35,960 		0
-------------
0 		0
-------------
0 		0
-------------
0 		420,709
-------------
35,960 		0
-------------
0
2CHARLES KIRK
PRESIDENT/CEO 		(i)

(ii)		 285,929
-------------
99,840 		0
-------------
0 		0
-------------
0 		0
-------------
0 		4,724
-------------
0 		290,653
-------------
99,840 		0
-------------
0
3DANIEL FLOOD
MANAGER 		(i)

(ii)		 259,815
-------------
50,001 		9,394
-------------
0 		0
-------------
0 		0
-------------
0 		11,840
-------------
0 		281,049
-------------
50,001 		0
-------------
0
4HUTZ HERTZBERG
MANAGER 		(i)

(ii)		 264,946
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		0
-------------
0 		264,946
-------------
0 		0
-------------
0
5JUSTIN OLSON
ASSISTANT TREASURER 		(i)

(ii)		 183,033
-------------
61,695 		0
-------------
0 		0
-------------
0 		0
-------------
0 		4,774
-------------
0 		187,807
-------------
61,695 		0
-------------
0
6MARINA MINAS
MANAGER 		(i)

(ii)		 222,100
-------------
0 		10,000
-------------
0 		0
-------------
0 		0
-------------
0 		4,453
-------------
0 		236,553
-------------
0 		0
-------------
0
7ALEXANDRA CLARK
CONTRIBUTOR 		(i)

(ii)		 163,660
-------------
0 		450
-------------
0 		0
-------------
0 		0
-------------
0 		3,788
-------------
0 		167,898
-------------
0 		0
-------------
0
Schedule J (Form 990) 2023
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Schedule J (Form 990) 2023
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
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 AND ALL RELEVANT EXPENSES ARE APPROVED BY THE BOARD OF DIRECTORS. 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 BONUS BASED ON THE INCOME THAT HE RAISES FOR THE ORGANIZATION, BUT NOT BASED ON THE OVERALL REVENUES OF THE ORGANIZATION.
PART I, LINE 7 A PORTION OF THE COMPENSATION FOR DAN FLOOD, MARINA MINAS AND ALEXANDRA CLARK WAS A DISCRETIONARY PERFORMANCE BONUS THAT WAS A NONFIXED PAYMENT.
Schedule J (Form 990) 2023

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