2026-09-03T15:13:10-07:00 2025-12-31 990 2025-01-01 882592423 TEMPLE OF PRAISE TOP SD CHURCH FELLOWSHIP TEMP 2532875937 12416 BINGHAM AVE E TACOMA WA 98446 Gitau W Munge II Governor 2536325359 2026-08-13 2025 X Non Profit Organization - Church Gitau W Munge II 9509 Waverly Dr SW Lakewood WA 98499 309699 0 X https://topsdcf.org/ X 2016 WA Temple of Praise exists to make disciples of Jesus Christ, proclaim the everlasting gospel, and prepare all people for Christ's soon return through Christ-centered worship, biblical teaching, community service, youth and family ministry, and outreach. 9 7 0 0 0 0 413617 309142 0 0 0 557 0 0 413617 309699 0 19500 0 0 121720 94573 0 0 0 164005 209168 285725 323241 127892 -13542 1505355 1506297 650349 664833 855006 841464 X 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. 1 0 201564 0 0 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. 19500 0 0 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. 19458 0 0 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. 9576 0 0 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. 9576 0 0 250098 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 X 9 7 1 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X X X Gitau W Munge II 2536325359 12416 BINGHAM AVE E TACOMA WA 98446 Daniel M Mwangi Senior Pastor & Co-Chair 40 0 X X X X 0 80400 0 Rahab W Munene Governor 1 1 X 0 0 2000 John W Kimani Governor & Treasurer 2 0 X X X 0 0 0 Gitau W Munge II Governor & Organization Custodian 2 0 X X X 0 0 0 David M Maina Governor 3 3 X X X 0 0 0 Elizabeth W Kamau Governor 0 0 X 0 0 0 Hannah W Wairimu Governor 0 0 X 0 0 0 Jane W Wathiru Governor 0 0 X 0 0 0 George N Njau Governor 0 0 X 0 0 0 0 80400 2000 0 0 0 0 0 0 0 0 0 0 309142 0 309142 0 557 557 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 309699 557 0 0 19500 19500 0 0 80400 80400 13994 13994 179 179 5005 5005 0 1830 1830 0 0 5006 5006 27873 27873 0 0 86353 47096 39257 0 3860 3860 0 4012 4012 0 0 0 Kiambogo Mission and Zion Bus 19458 19458 0 0 Pambazuka Choir ministry activities 6320 6320 0 0 TOPACO, Pathfinder, TOPAYO, & TOPALO ministries' activities 10854 10854 0 0 Development / Facility Improvement Expenses 38597 38597 0 0 0 323241 250098 73143 0 34526 8865 10122 12327 51078 28171 1479045 22111 1409629 1456934 1505355 1506297 20185 42025 0 0 6600 8600 623564 614208 650349 664833 X 0 0 726373 735729 128633 105735 855006 841464 1505355 1506297 -13542 0 0 0 0 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 396655 20852 417507 913786 106897 19822 1000861 0 0 0 0 40855 0 2289 38566 0 0 0 0 1456934 1 Cash bereavement assistance provided to church members and their families following the death of a family member. Ten recipients received assistance during 2025: nine received $2,000 each and one received $1,500. 10 19500 0 Schedule I, Part I, Line 2 TOPSDCF monitored benevolence assistance by verifying the qualifying bereavement or hardship and the recipient's eligibility before approving payment. The church documented the recipient, purpose, amount, date, and method of each disbursement and retained supporting payment records. The Treasurer reconciled the payments to the benevolence ledger, accounting records, and bank activity. Because the assistance consisted of one-time direct cash support to individuals rather than restricted project grants, periodic post-payment reports were not generally required. Any questions, exceptions, or concerns were reviewed by authorized church leadership. Form 990, Header, Line B This amended 2025 Form 990 corrects financial statement classifications and amounts identified during management's reconciliation and verification of the organization's accounting records, bank activity, mortgage records, and fixed-asset information. The amendment includes corrections to 2025 revenue and expense classifications, mortgage principal and interest treatment, bank interest, fixed-asset and building amounts, related balance-sheet accounts, and certain beginning-of-year balances carried forward from the prior year that had been entered incorrectly. The amended return reflects the corrected amounts supported by the organization's reconciled records and supporting documentation. Form 990, Part III, Line 2 During 2025, TOPSDCF undertook a new significant evangelism and mission outreach program known as the Kiambogo Mission. The mission was first conducted in 2025 and was not conducted or reported in 2024. It furthered the church's exempt religious purposes through gospel proclamation, discipleship, and community outreach. Total expenses for the Kiambogo Mission were $17,638. Form 990, Part VI, Section A, Line 2 Pastor Daniel M. Mwangi and Rahab W. Munene, both voting members of the Board of Governors, are spouses and therefore have a family relationship. Form 990, Part VI, Section A, Line 6 TOPSDCF is a membership church composed of baptized members. The organization has no stockholders. Baptized members participate in congregational and church business meetings and have the right to elect or appoint members of the Board of Governors in accordance with the church's governing documents. Form 990, Part VI, Section A, Line 7a TOPSDCF has a congregation of baptized members. In accordance with the church's governance structure and governing documents, eligible baptized members elect the voting members of the Board of Governors. Form 990, Part VI, Section A, Line 7b Certain governance decisions are subject to congregational approval, including approval of the annual operating budget. Baptized members exercise their voting rights at duly called congregational or church business meetings in accordance with the church's governing documents. Form 990, Part VI, Section B, Line 11b TOPSDCF's Treasurer prepared the 2025 Form 990 using the church's accounting records, bank reconciliations, departmental financial schedules, payroll and contractor records, and supporting documentation. A draft of the return and the supporting financial summaries was circulated electronically to the Board of Governors and the Church Board for review. Reviewers were given an opportunity to verify the reported revenue, expenses, program activities, governance information, compensation, and required schedules and to submit questions or corrections. The Treasurer reviewed all comments against the supporting records and revised the return as necessary. Before filing, the complete final Form 990 was provided to all voting members of the Board of Governors. A public-inspection copy was also circulated to church members for transparency and comment. Form 990, Part VI, Section B, Line 15 Compensation for the Senior Pastor, who served as the organization's top management official, was reviewed and approved by disinterested members of the Board of Governors. The interested individual did not participate in the deliberation or vote. The Board considered compensation information for comparable pastoral and executive positions at similarly situated churches and religious organizations. The comparability information reviewed, the persons participating, the deliberation, and the final compensation decision were documented contemporaneously in the Board's meeting minutes. This process was last undertaken in 2025. Form 990, Part VI, Section C, Line 18 TOPSDCF makes its Form 990 available for public inspection on the organization's website and provides copies upon request. In addition, a public-inspection copy is circulated electronically to church members through the church's WhatsApp forum. Contributor names and addresses reported on Schedule B are omitted from publicly distributed copies as permitted by law. Form 990, Part VI, Section C, Line 19 During 2025, TOPSDCF made its governing documents and written conflict-of-interest policy available to the public upon request. Financial statements and annual financial summaries were presented to the Board of Governors and the congregation, circulated electronically to church members through the church's WhatsApp forum, and made available to the public upon request. Copies could be inspected at the church or provided electronically. TOPSDCF respectfully requests relief from any late-filing penalty. TOPSDCF is a small church with limited administrative and accounting resources. During preparation of the 2025 Form 990, the Treasurer determined that substantial reconciliation and verification were necessary before the return could be completed accurately. The required work included reconciling checking and savings activity, separately tracked ministry and departmental funds, prior-year obligations, payroll and contractor payments, foreign mission expenditures, mortgage activity, fixed assets, and the proper classification of program-service and administrative expenses. After the preliminary reconciliation was completed, the draft return and supporting financial schedules were circulated to the Board of Governors and the Church Board for review. Questions and discrepancies identified during that review required additional examination of bank statements, accounting ledgers, departmental records, and supporting documents. Additional time was therefore required to verify the figures, resolve the classifications, and correct the return before filing. The delay was not due to willful neglect or intentional disregard of the filing obligation. The responsible officers continued working in good faith to prepare a complete and accurate return and proceeded with filing once the records and required disclosures were sufficiently verified. To prevent recurrence, TOPSDCF has centralized responsibility for annual tax compliance, established periodic bank and departmental-fund reconciliations, implemented earlier internal review deadlines, and will timely request an extension whenever additional preparation or verification time may be required.