Temple of Praise Top Sd Church Fellowship

Nonprofit profile at a glance

EIN
882592423
IRS 990 coverage
2023–2025
Forms available
Form 990 2025
Location
Tacoma, WA, USA
Phone
2532875937
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$309,699
Expenses
$323,241
Assets
$1,506,297
Liabilities
$664,833

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • Daniel M Mwangi (Senior Pastor & Co-Chair): $80,400 total reported compensation
  • Rahab W Munene (Governor): $2,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 94
  • Accountability: 56
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 77.4%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 23rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.4%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 4.66; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 93.3% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: -8.1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 77.4% of spending went to programs
  • Governance: 7 of 9 board members independent · 2 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $250K in reported program spending
  • Leadership: top reported pay $80K · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.