What does TPUSA's most recent IRS Form 990 (2025) list for board members and key compensation?
Executive summary
There is no TPUSA-specific 2025 Form 990 in the materials provided, so a direct roster and dollar-by-dollar compensation list from that return cannot be produced here; the available sources explain which names and compensation items a 2025 Form 990 would be expected to include and where to look for TPUSA’s filed returns (or recently digitized returns) once released. The IRS instructions make clear that every current officer, director and key employee must be listed and that Schedule J and Part VII capture detailed compensation for those above reporting thresholds [1] [2].
1. What the requested question actually asks — and what the sources do and do not contain
The user’s request seeks two concrete facts: the list of board members that TPUSA reported on its most recent 2025 Form 990, and the “key compensation” amounts shown on that same filing; the supplied documents do not include an actual TPUSA 2025 Form 990 PDF or a ProPublica record for the 2025 filing within this dataset, so there is no source here that enumerates TPUSA’s board members or compensation figures for 2025 [3]. What the available material does provide are the IRS form and instruction set that define who must be listed and what compensation thresholds trigger more detailed reporting [4] [5] [6].
2. What a 2025 Form 990 would be expected to list for board members and compensation (IRS rules)
Under the 2025 Form 990 instructions, an organization must list all current officers, directors and trustees who served at any time during the tax year on Part VII, Section A, whether or not they received compensation; key employees and the five highest-compensated employees above statutory thresholds are also listed (the “key employee” definition involves duties and a $150,000 compensation test for reporting) [6] [7]. The IRS guidance further requires disclosure of the organization’s five highest compensated employees earning more than $100,000 and up to 20 key employees if they meet the criteria, and Schedule J must be used for persons with compensation above reporting thresholds to supply supplemental details on compensation practices and benefit types [1] [2] [8].
3. How compensation is broken out on Form 990 and where to look for TPUSA’s numbers
Form 990 splits compensation into columns for base pay, bonuses, deferred compensation, nontaxable benefits and other reportable categories; Schedule J provides expanded disclosure on severance, retirement, and other supplemental pay for those above the Schedule J trigger (generally executive compensation over reporting thresholds) [2] [9]. For anyone seeking TPUSA’s actual 2025 reported board roster and compensation, the public search paths are the IRS’s Form 990 database and third‑party aggregators such as ProPublica’s Nonprofit Explorer, which host digitized IRS returns where available; the ProPublica entry for Turning Point USA exists in the Nonprofit Explorer system, but the supplied snapshot does not include a 2025 document [3].
4. Limits, caveats and likely reasons filings or data might not be available yet
Form 990 filings can reflect calendar or fiscal years and are filed with various processing times; the IRS’s 2025 Form 990 guidance notes filing requirements for returns covering calendar year 2025 or fiscal years beginning in 2025 and that organizations must follow reporting conventions tied to their fiscal year [5]. Because third‑party databases and IRS public releases can lag processing and because organizations sometimes file amended returns, the absence of a 2025 TPUSA PDF in the provided sources cannot be taken as evidence that TPUSA did or did not report specific board members or compensation—only that the documents needed to answer the user’s narrow question are not included in these materials [3] [5]. Stakeholders seeking immediate precision should consult the IRS’s public filer search or ProPublica’s repository for the specific TPUSA filing once it has been posted.