PHOENIX, Arizona – After the tragic death of Turning Point USA (TPUSA) founder Charlie Kirk, new claims have surfaced about how the group and its affiliates handle money. Much of the attention centers on Zach De Gregorio, a certified public accountant and the creator of the YouTube channel Wolves and Finance.
In a series of videos, he reviews TPUSA-related IRS filings and points to payments sent to lesser-known companies, including 1Ten LLC. He says the records raise concerns about transparency, possible self-dealing, and how donor dollars are used inside a tax-exempt nonprofit.
Turning Point USA (TPUSA) is a 501(c)(3) group known for campus organizing and large events. De Gregorio says his review of public Form 990 filings shows spending patterns that deserve a closer look. His videos have driven strong reactions online and renewed calls for an independent audit.
De Gregorio is based in Phoenix, Arizona. He describes himself as an independent accountant with work across several industries, including time as a chief financial officer. He holds an active CPA license and has posted on Wolves and Finance since 2015.
His channel often explains complex money stories tied to current events. He has built a large audience across platforms, and his TPUSA videos spread quickly, boosted by commentators such as Jimmy Dore and by ongoing social media debate. He says he is working from public documents, not leaks or inside sources. In his videos, he repeats that he is tracking what the filings show.
Some critics question his intent and point to a whistleblower lawsuit he previously filed against Spaceport America in New Mexico, where he alleged mismanagement and retaliation. That case included fraud claims but did not lead to criminal convictions. Supporters describe him as a watchdog. Detractors, including podcaster Tim Pool, say he is pushing bad information to drive views.
Turning Point USA (TPUSA) Payments to 1Ten LLC
A large share of De Gregorio’s coverage focuses on 1Ten LLC (sometimes written as 110 LLC in reporting). He highlights Form 990 entries showing that Turning Point Action, a related 501(c)(4), paid more than $1.4 million over several years for “social digital media ad placement.” Other reporting suggests total payments from TPUSA-connected groups could be higher, possibly above $4 million.
Critics have also focused on the business address listed for 1Ten LLC: 18521 E Queen Creek Rd in Queen Creek, Arizona. De Gregorio went to the site and filmed what he found. The location appeared to be a strip mall with businesses such as Panda Express and a pet dental clinic. He said he did not see clear signs of 1Ten LLC, such as an office, signage, or a public-facing website.
Public records and online commenters have said the address matches a UPS Store mailbox (Suite 105-503), which is common for remote or small businesses. De Gregorio argues that the way the address appears in filings leaves out important context, and he says that can confuse donors who expect to see a normal office address. He describes the setup as a possible shell-company pattern, though he has not presented proof of money laundering.
Links to Insiders and Conflict Concerns
The debate has grown louder because 1Ten LLC is owned by Arizona State Senator Jake Hoffman, who previously worked as Turning Point USA (TPUSA) communications director. Hoffman has faced past controversy, including a 2020 Facebook ban tied to claims that his earlier company, Rally Forge, ran a “troll farm.”
Rally Forge did extensive work with TPUSA and later rebranded during public scrutiny. Since then, 1Ten has been tied to political advertising work, including for candidates such as Kari Lake.
De Gregorio and other online researchers also point to reported connections between Hoffman and Tyler Bowyer, TPUSA’s former chief operating officer. Bowyer’s personal finances have been a subject of online discussion, including court records that show past wage garnishments for debt. Commenters have also pointed to a later cash purchase of a mansion that happened after payments began flowing to entities linked to the same circle.
The concern raised by critics is straightforward: if insiders or former insiders benefit from vendor contracts, donor money could be routed in ways that look like private benefit. TPUSA has not publicly explained why a vendor with a limited public footprint received such large payments, or how those contracts were reviewed and approved.
Wider Money Questions and Internal Strain
De Gregorio’s videos also flag other issues he views as warning signs. He points to late or amended Form 990 filings that appeared after his first videos gained traction, transfers between related Turning Point USA (TPUSA) entities, and revenue increases that he says deserve attention.
He also claims that Charlie Kirk’s last actions included a memo calling for a full audit and leadership changes, which he frames as a sign of internal concern about oversight. After Kirk’s death at an event in Utah, his widow, Erika Kirk, became CEO.
Some online voices have suggested internal money disputes may tie into broader controversies, although no evidence has been offered linking financial issues to the crime. TPUSA has rejected those claims and has called them conspiracy theories, while urging supporters to stay focused on the organization’s mission.
Some right-leaning critics, including Candace Owens, have also pushed for more openness. Defenders respond that mailbox addresses are common, and they argue that the accusations distract from the work Turning Point USA (TPUSA) does.
Responses and Calls for Accountability
As of this publication, TPUSA has not released a detailed statement responding to De Gregorio’s specific points. Former executives and allies have pushed back online, saying the videos are misleading and that a mailbox address does not prove fraud. No IRS action or state investigation in Arizona has been announced.
De Gregorio says his claims are based on the filings and other public records. He argues that donors should be able to see where money is going and why. His coverage has sparked a split reaction, with some praising the scrutiny and others calling it harmful infighting.
The dispute highlights a familiar tension in the nonprofit world. Tax-exempt groups must follow rules meant to stop private inurement and insider benefits. Large advocacy groups, including TPUSA, often operate through networks of related entities, vendors, and contractors. Heavy spending on media and outreach is common in modern politics, but payments linked to insiders can damage trust fast.
As conservative influencers debate Turning Point USA’s (TPUSA) direction after Kirk, the money questions have not gone away. It is still unclear whether the pressure leads to audits, policy changes, or a public reset. For now, the claims have put TPUSA in an uncomfortable spotlight and raised fresh demands for clear answers about accountability.
Independent observers continue to encourage donors to read public filings for themselves and to support stronger disclosure. In a deeply divided political climate, financial discipline can matter just as much as ideology.
