Temple of Praise Top Sd Church Fellowship
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $309,699
- Spending
- $323,241
- Spent on programs
- 77%
- Reserves
- -22.8 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 0
- Highest pay
- $80,400, senior pastor & co-chair
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 33 out of 100. Higher than 5% of charities in its peer group (religion, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
10 of 20It owes 44% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
0 of 15Income fell 25% on the year before.
Spending floor
15 of 1577% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 56 out of 100. Higher than 42% of charities in its peer group (religion, $250k to $1m).
Independent board
25 of 257 of 9 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $201,564 spent. 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.
- $19,500 spent. 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.
- $19,458 spent. 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.
- $9,576 spent. 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.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 2023.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.