Nonprofit · EIN 58-2034053
TOP OF THE KEY FOUNDATION INC
Tax-exempt · DECATUR, GA 30033
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $176,716 | $174,111 | $2,605 | $2,605 | $0 | $81,423 |
| December 31, 2024 | 990 | $172,692 | $171,160 | $1,532 | $79,918 | $0 | $79,918 |
| December 31, 2023 | 990 | $256,817 | $184,014 | $72,803 | $78,386 | $0 | $78,386 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $176,716
Expenses
- Benefits paid to members
- $14,100
- Compensation of officers, directors and key employees
- $48,000
- Salaries, compensation and benefits (total)
- $48,000
- Professional fees and payments to contractors
- $34,984
- Occupancy
- $61,659
- Other expenses
- $15,368
Balance sheet and other
- Total assets, start of year
- $78,818
- Total assets, end of year
- $2,605
- Total liabilities, end of year
- $0
- Net assets, end of year
- $81,423
- Cash, savings and investments
- $2,605
- Gross receipts
- $176,716
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 |
|---|---|---|---|
| DEBRA MILLER PALMORE | PRRESIDENT | 30 | $22,000 |
| KEENAN PALMORE | MEMBER | 30 | $14,500 |
| KACI PALMORE | BOARD CHAIR | 30 | $11,500 |
| TONI GASKINS | TREASURER | 4 | $0 |
| KARYN STEWART | SECRETARY | 4 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEENAN PALMORE | MEMBER Officer | 30 | $25,000 |
| DEBRA MILLER PALMORE | PRRESIDENT Officer | 40 | $24,000 |
| KACI PALMORE | BOARD CHAIR Officer | 20 | $12,000 |
| TONI GASKINS | TREASURER Officer | 4 | $0 |
| KARYN STEWART | SECRETARY Officer | 4 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA MILLER PALMORE | PRRESIDENT Officer | 40 | $24,000 |
| KACI PALMORE | BOARD CHAIR Officer | 20 | $12,000 |
| KEENAN PALMORE | MEMBER Officer | 20 | $12,000 |
| TONI GASKINS | TREASURER Officer | 1 | $0 |
| KARYN STEWART | SECRETARY Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1962 AZALEA CIR, DECATUR, GA 30033-1936
- In care of
- % DEBORAH MILLER PALMORE
- Mailing address (990-N for 2020)
- 5383 WINDFERN CT, STONE MOUNTAIN GA 30088
- Principal officer (990-N for 2020)
- DEBRA MILLER PALMORE, 5383 WINDFERN COURT, STONE MOUNTAIN GA 30088
- Signed the 990-EZ
- DEBRA MILLER PALMORE, PRESIDENT
- Phone
- (404) 643-0159
- Return prepared by
- HENRY K MITCHELL CPA INC
Mission
CHRISTIAN CENTERED BASKETBALL TRAINING
Program accomplishments
- To train girls and boys in basketball in a Christain enviroment.
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 58-2034053
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N62Z)
- Assets (IRS master file)
- $2,605
- Income (IRS master file)
- $176,716
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $176,716 | $174,111 | $2,605 | IRS |
| 990 | December 2024 | $172,692 | $171,160 | $79,918 | XML |
| 990 | December 2023 | $256,817 | $184,014 | $78,386 | XML |
| 990 | December 2022 | $206,556 | $198,878 | $5,583 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: DEBRA MILLER PALMORE | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: DEBRA Y MILLER-PALMORE | December 31, 2015 | ≤ $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 58-2034053).
Questions about TOP OF THE KEY FOUNDATION INC
- What is the EIN of TOP OF THE KEY FOUNDATION INC?
- The employer identification number (EIN) of TOP OF THE KEY FOUNDATION INC is 58-2034053.
- Is TOP OF THE KEY FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to TOP OF THE KEY FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TOP OF THE KEY FOUNDATION 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 OF THE KEY FOUNDATION 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 OF THE KEY FOUNDATION 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 OF THE KEY FOUNDATION INC?
- The 990-N for 2020 names DEBRA MILLER PALMORE.
- Who are the officers and directors of TOP OF THE KEY FOUNDATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 3 received compensation from the organization, the highest $22,000 (DEBRA MILLER PALMORE, PRRESIDENT).
- How much revenue does TOP OF THE KEY FOUNDATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $176,716, expenses of $174,111 and total assets of $2,605 at year end.
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