2026-08-14T05:10:03-06:00 2025-12-31 Michael W Forgerson CPA 24701 Amelia Ln Newhall CA 91321 990 2025-01-01 811198370 CHARITY ON TOP FOUNDATION INC % KATHY SELDERS CHAR 8005691029 177 E COLORADO BLVD STE 200 PASADENA CA 91105 KATHY SELDERS EXECUTIVE DIRECTOR 8005691029 2026-06-30 true MICHAEL FORGERSON CPA P01446456 6617137119 2026-08-14 X 2025 2025-03-06 01:10:19Z DAWN MOORE 177 E COLORADO BLVD Ste 200 PASADENA CA 91105 490996 false X CHARITYONTOP.ORG X 2016 CA CHARITY ON TOP HELPS DONORS GIVE MEANINGFUL GIFTS TO 2.3 MILLION CHARITIES THROUGH DIRECT DONATIONS AND CHARITY ON TOP GIFT CARDS. CHARITY ON TOP ALSO PROVIDES NONPROFIT CONSULTING TO COMPANIES AND NEW CHARITIES, AND OFFERS BENEFITS AND SUPPORT TO OTHER CHARITABLE ORGANIZATIONS. 8 8 0 14 0 0 344940 433853 26458 51410 10623 5733 0 382021 490996 0 0 0 0 46873 568683 541305 568683 541305 -186662 -50309 398398 413615 663176 763741 -264778 -350126 CHARITY ON TOP HELPS DONORS GIVE MEANINGFUL GIFTS TO 2.3 MILLION CHARITIES THROUGH DIRECT DONATIONS AND CHARITY ON TOP GIFT CARDS. CHARITY ON TOP ALSO PROVIDES NONPROFIT CONSULTING TO COMPANIES AND NEW CHARITIES, AND OFFERS BENEFITS AND SUPPORT TO OTHER CHARITABLE ORGANIZATIONS. false false 364787 CHARITY ON TOP GIFT CARDS AND DIRECT DONATIONS SUPPORT THIRD PARTY CHARITIES. CHARITY ON TOP CHARITY GIFT CARDS ARE DESIGNED, PRINTED, LOADED, ACTIVATED AND SHIPPED FROM OUR LOCATION TO THE DONOR/RECIPIENT. RECIPIENTS VISIT THE CHARITY ON TOP WEBSITE TO REDEEM THEIR GIFT CARD FOR THE CHARITY OF THEIR CHOICE. CHARITY ON TOP PROVIDES SUPPORT VIA CHAT, EMAIL AND PHONE. 63100 CHARITY ON TOP PROVIDES FISCAL SPONSORSHIPS AND DONOR ADVISED FUNDS TO INDIVIDUALS AND ORGANIZATIONS PROVIDING CHARITABLE SERVICES. 40503 WITH OVER 40 YEARS OF COMBINED NONPROFIT INDUSTRY EXPERIENCE, CHARITY ON TOP PROVIDES FREE CONSULTING TO THE GIFT CARD INDUSTRY, NEW NONPROFITS, INDIVIDUAL DONORS AND THOSE FORMING NONPROFITS. THIS IS MOSTLY DONE VIA CONFERENCES, TRADE SHOWS, MEETINGS AND CONFERENCE CALLS. 468390 true true false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 13 0 true 0 false false false false false false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true false false false CA X MARCHELLE SELLERS 8005691029 177 E COLORADO BLVD 200 PASADENA CA 91105 X CHERYL SCANNELL BOARD MEMBER 1.00 0.00 X 0 0 0 MAGGIE LEWIS BOARD MEMBER 1.00 0.00 X 0 0 0 TAMARA COE BOARD MEMBER 1.00 0.00 X 0 0 0 KATHY SELDERS EXECUTIVE DIRECTOR 30.00 0.00 X X 0 0 0 SCOTT MOE BOARD DIRECTOR 1.00 0.00 X X 0 0 0 MARGIE WILSON TREASURER 5.00 0.00 X 0 0 0 ROSEY BELL VICE PRESIDENT 1.00 0.00 X 0 0 0 DAWN MOORE PRESIDENT 5.00 0.00 X 0 0 0 0 0 0 0 false false false X 433853 8550 433853 GIFT CARD TRANS FEES 561000 14020 14020 RELATED GIFTCARD INCOME 900099 2934 2934 CONSULTING REVENUE 541610 34456 34456 51410 5733 5733 0 490996 57143 0 0 X 45701 39303 2285 4113 25252 21716 1263 2273 130256 112020 6513 11723 2392 2057 120 215 2321 1996 116 209 1109 954 55 100 1396 1200 70 126 1302 1120 65 117 3866 3325 193 348 CHARITY PLATFORM 98155 84413 4908 8834 CHARITABLE PAYOUTS 20491 20491 CHARITY PAYMENT EXPENSES 63622 54715 3181 5726 FUNDFORALL DAF PROGRAM 73372 63100 3669 6603 72070 61980 3604 6486 541305 468390 26042 46873 286082 153014 108844 258430 15239 13068 3472 2171 398398 413615 18035 13474 645141 750267 663176 763741 X -264778 -350126 -264778 -350126 398398 413615 X -50309 -35039 0 X false true X true false X 962872 219530 205537 344940 425303 2158182 962872 219530 205537 344940 425303 2158182 935889 1222293 1639 3875 1994 10623 5733 23864 2182046 0.56020 0.56300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15239 13068 2171 2171 DONATIONS DIRECTED FOR PAYOUT 1828 FUNDS NOT YET APPLIED 3671 FUNDS HELD FOR FISCAL SPONSORSHIP 26165 FUTURE CHARITY GIFT CARD PAYOUTS 196818 CHARITY PAYMENTS OUTSTANDING 377294 MAZLO FISCAL SPONSORSHIP 144491 750267 Form 990 governing body review Part VI line 11 A COPY OF THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW AND COMMENT BEFORE FILING. ANY ISSUES OR CONCERNS ARE DISCUSSED PRIOR TO SUBMISSION. Conflict of interest policy compliance Part VI line 12c THE BOARD IS REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. THEY ARE ASKED TO DISCLOSE ANY KNOWN CONFLICTS AT THAT TIME OR AS THEY MAY ARISE THROUIGHOUT THE YEAR. TO DATE, THERE HAVE BEEN NO CONFLICTS OF INTERESTS. Governing documents etc available to public Part VI line 19 GOVERNING DOCUMENTS ARE MAINTAINED BY MARCHELLE SELLERS, A CO-FOUNDER OF THE ORGANIZATION. ANYONE MAY SEE A COPY OF THE DOCUMENTS INCLUDING THE FORM 990 UPON REQUEST. Statement of Revenue Part VIII NOTE REGARDING REVENUE REPORTING CHANGES BEGINNING IN 2022, CHARITY ON TOP FOUNDATION ADOPTED A NEW ACCOUNTING PRACTICE WHEREBY CHARITABLE GIFT CARD SALES AND DONOR-ADVISED FUND CONTRIBUTIONS ARE RECOGNIZED AS FUTURE LIABILITIES RATHER THAN REVENUE. AS A RESULT OF THIS CHANGE, THE FOUNDATIONS REPORTED GROSS REVENUE DECREASED SIGNIFICANTLY, NOW REFLECTING ONLY EARNED INCOME FROM CONSULTING SERVICES, CARD TRANSACTION FEES, ASSOCIATED CARD SERVICES AND INTEREST EARNED. List of other expenses Part IX line 24e PART IX, LINE 24E, OTHER EXPENSES, ARE LISTED ON PAGE ONE OF THE OVERFLOW STATEMENT INCLUDED AS A PART OF THIS FORM 990. Part IX response or note to any line in Part IX NOTE REGARDING CHARITY PAYMENT PROCESSING IN AUGUST 2023, CHARITY ON TOP IMPLEMENTED A NEW PAYMENT PORTAL SYSTEM TO ADDRESS THE HIGH VOLUME OF UNCASHED CHECKS FROM OUR CHARITY PARTNERS. THIS PORTAL ALLOWS CHARITIES TO SECURELY ACCESS AND RETRIEVE THEIR PAYMENTS 24/7. AS PART OF THE PROCESS, CHARITIES ARE CONTACTED AND REQUIRED TO COMPLETE A VERIFICATION PROCEDURE TO CONFIRM THEIR IDENTITY AND AUTHORIZATION TO RECEIVE FUNDS. TO ADDRESS THIS, FIVE CHARITY ON TOP TEAM MEMBERS HAVE BEEN DEDICATED TO OUTREACH AND VERIFICATION EFFORTS. WE CONTINUE TO ENHANCE THE SYSTEM, AND AN INCREASING NUMBER OF Part XI response or note to any line in Part XI LINE 8 - PRIOR PERIOD ADJUSTMENT EXPLANATION DURING 2025, THE ORGANIZATION IDENTIFIED CERTAIN FISCAL SPONSORSHIP AND RESTRICTED FUND BALANCES THAT EXISTED IN PRIOR PERIODS BUT HAD NOT BEEN SEPARATELY CLASSIFIED IN THE ACCOUNTING RECORDS. THE OPENING BALANCES WERE ADJUSTED TO PROPERLY IDENTIFY AND PRESENT THESE AMOUNTS IN THEIR RESPECTIVE FISCAL SPONSORSHIP SUBACCOUNTS. THE ADJUSTMENT REPRESENTS A RECLASSIFICATION OF PREVIOUSLY EXISTING BALANCES AND DOES NOT REFLECT NEW 2025 ACTIVITY OR A CASH DISCREPANCY.