Sandakan Church was established in the year 1927 when Lee Siak Lin received a copy of the Holy Spirit Times from his friend. He then set forth to seek for the Truth in Singapore and was baptised. Susequently he returned to Sandakan together with Elder Chin, Dn John Vun and began to preach the gospel.
The first church was located at Mile 1 Jalan Utara. With the gradual increase of members, Sibuga Church was erected in 1987 and subsequently Elopura Church in 1997 before the old church building at Mile 1 was demolished.