Nonprofit · EIN 88-2592423
TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP
Also known as CHURCH
Tax-exempt · TACOMA, WA 98446
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 (amended) | $309,699 | $323,241 | -$13,542 | $1,506,297 | $664,833 | $841,464 |
| December 31, 2024 | 990 | $413,617 | $285,725 | $127,892 | $1,290,657 | $719,373 | $571,284 |
| December 31, 2023 | 990 | $368,851 | $160,695 | $208,156 | $1,290,657 | $855,912 | $434,745 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $309,142
- Program service revenue
- $0
- Investment income
- $557
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $19,500
- Compensation of officers, directors and key employees
- $80,400
- Other salaries and wages
- $13,994
- Salaries, compensation and benefits (total)
- $94,573
- Professional fundraising fees
- $0
- Accounting fees
- $1,830
- Occupancy
- $86,353
- Program services (functional)
- $250,098
- Management and general (functional)
- $73,143
Balance sheet and other
- Total assets, start of year
- $1,505,355
- Total assets, end of year
- $1,506,297
- Total liabilities, end of year
- $664,833
- Net assets, end of year
- $841,464
- Land, buildings and equipment
- $1,456,934
- Gross receipts
- $309,699
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2016
- State of legal domicile
- WA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Daniel M Mwangi | Senior Pastor & Co-Chair Trustee or director, Institutional trustee, Officer, Key employee | 40 | $0 | $80,400 | $0 |
| Rahab W Munene | Governor Trustee or director | 1 | $0 | $0 | $2,000 |
| John W Kimani | Governor & Treasurer Trustee or director, Institutional trustee, Officer | 2 | $0 | $0 | $0 |
| Gitau W Munge II | Governor & Organization Custodian Trustee or director, Institutional trustee, Officer | 2 | $0 | $0 | $0 |
| David M Maina | Governor Trustee or director, Institutional trustee, Officer | 3 | $0 | $0 | $0 |
| Elizabeth W Kamau | Governor Trustee or director | 0 | $0 | $0 | $0 |
| Hannah W Wairimu | Governor Trustee or director | 0 | $0 | $0 | $0 |
| Jane W Wathiru | Governor Trustee or director | 0 | $0 | $0 | $0 |
| George N Njau | Governor Trustee or director | 0 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel M Mwangi | Senior Pastor & Co-Chair Trustee or director, Officer | 12 | $79,200 |
| John W Kimani | Governor & Co-Chair Trustee or director, Officer | 2 | $0 |
| Gitau W Munge II | Treasurer Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Daniel M Mwangi | Senior Pastor Key employee | 40 | $79,200 |
Address and contacts
- Address (IRS master file)
- 12416 BINGHAM AVE E, TACOMA, WA 98446-4339
- In care of
- % GITAU W MUNGE II
- Principal officer (990 for 2025)
- Gitau W Munge II, 9509 Waverly Dr SW, Lakewood, WA 98499
- Signed the 990
- Gitau W Munge II, Governor
- Phone
- (253) 287-5937
- Website
- https://topsdcf.org/
Mission
TOPSDCF exists to proclaim the everlasting gospel of Jesus Christ, make disciples, and prepare people for Christ's soon return through Christ-centered worship, biblical teaching, service, and outreach.
Program accomplishments
- Worship, Pastoral Care, and Discipleship. TOPSDCF conducted regular worship services, biblical teaching, pastoral care, prayer ministry, music ministry, and media-supported delivery of worship and religious instruction during 2025. These activities furthered the church's religious mission by proclaiming the gospel, making disciples, and providing spiritual support to members, visitors, families, and the surrounding community.Expenses $201,564
- Benevolence and Compassion Ministry. TOPSDCF administered $19,500 in benevolence assistance during 2025 to provide financial support in connection with bereavement needs affecting members and families in the church community. The ministry helped the congregation respond to loss in an organized and compassionate manner and furthered the church's religious and charitable purposes.Expenses $19,500
- Evangelism and Mission Outreach. During 2025, TOPSDCF conducted gospel outreach through the Kiambogo Mission and Zion Bus initiatives. These activities furthered the church's religious mission through gospel proclamation, discipleship, community outreach, and mission support.Expenses $19,458
- Children, Youth, and Fellowship Ministries. TOPSDCF operated TOPACO, Pathfinder, TOPAYO, and TOPALO programs during 2025. These ministries provided Bible-based education, discipleship, fellowship, service activities, and leadership-development opportunities for children, youth, and participating church members.Expenses $9,576
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 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
- 88-2592423
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X21)
- Assets (IRS master file)
- $1,260,557
- Income (IRS master file)
- $307,166
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $309,699 | $323,241 | $1,506,297 | XML |
| 990 | December 2024 | $413,617 | $285,725 | $1,290,657 | IRS |
| 990 | December 2023 | $368,851 | $160,695 | $1,290,657 | XML |
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 88-2592423).
Questions about TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP
- What is the EIN of TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP?
- The employer identification number (EIN) of TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP is 88-2592423.
- Is TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP 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 TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP 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 TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP?
- The 990 for the year ended December 31, 2025 names Gitau W Munge II.
- Who are the officers and directors of TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $309,699, expenses of $323,241 and total assets of $1,506,297 at year end.
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