Nonprofit · EIN 46-4918653
TOP CHRISTIAN LIFE CENTER INC
Also known as TOP ACADEMY
Tax-exempt (reinstated) · DELAND, FL 32720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $135,531 | $128,771 | $6,760 | $0 | – | $6,760 |
| December 31, 2024 | 990-EZ | $166,677 | $149,936 | $16,741 | $0 | – | $16,741 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $135,531
- Program service revenue
- $0
- Investment income
- $0
Expenses
- Benefits paid to members
- $2,094
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $89,584
- Professional fees and payments to contractors
- $13,094
- Occupancy
- $19,904
- Printing, publications and postage
- $4,095
- Program services (functional)
- $25,984
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- –
- Net assets, end of year
- $6,760
- Gross receipts
- $135,531
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES HENRY L JR | PRESIDENT | 20 | $0 |
| JAMES MARKESHA L | TREASURER | 20 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES HENRY L JR | PRESIDENT | 20 | $78,261 |
| JAMES MARKESHA L | TREASURER | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 330 S THOMPSON AVE, DELAND, FL 32720-5321
- Mailing address (990-N for 2021)
- 330 SOUTH THOMPSON STREET, DELAND FL 32720
- Principal officer (990-N for 2021)
- HENRY L JAMES JR, 330 SOUTH THOMPSON STREET, DELAND FL 32720
- Signed the 990-EZ
- HENRY L JAMES JR, PRESIDENT
- Phone
- (386) 279-6445
- Return prepared by
- PINNACLE SIGNATURE GROUP INC
Mission
THE PRIMARY PURPOSE OF THIS ORGANZIATION IS TO PROVIDE EDUCATIONAL AND LEARNING EXPERIENCES FOR LOW INCOME FAMILIES AND YOUTH
Program accomplishments
- FULL YEAR EDUCATIONAL PROGRAM FOCUSED ON YOUTH DEVELOPMENT AND ADOLENCES LEARNINGExpenses $25,984 · grants $25,984
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 46-4918653
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B05)
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $135,531
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- August 7, 2018
- Reinstated
- Effective July 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $135,531 | $128,771 | $0 | XML |
| 990-EZ | December 2024 | $166,677 | $149,936 | $0 | XML |
| 990-N for 2021 Officer: HENRY L JAMES JR | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: HENRY L JAMES JR | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-4918653).
Questions about TOP CHRISTIAN LIFE CENTER INC
- What is the EIN of TOP CHRISTIAN LIFE CENTER INC?
- The employer identification number (EIN) of TOP CHRISTIAN LIFE CENTER INC is 46-4918653.
- Is TOP CHRISTIAN LIFE CENTER INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective July 15, 2018.
- Are donations to TOP CHRISTIAN LIFE CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TOP CHRISTIAN LIFE CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of TOP CHRISTIAN LIFE CENTER INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TOP CHRISTIAN LIFE CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of TOP CHRISTIAN LIFE CENTER INC?
- The 990-N for 2021 names HENRY L JAMES JR.
- Who are the officers and directors of TOP CHRISTIAN LIFE CENTER INC?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does TOP CHRISTIAN LIFE CENTER INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $135,531, expenses of $128,771 and total assets of $0 at year end.
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