Civic Intelligence

Twilight Courts Inc

EIN 93-0561974 • 501(c)4 • Silverton, OR

Profile

Low income elderly housing

PO Box 311Silverton, OR 97381

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.51x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

2.02x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2023

Net Margin

83rd percentile

41%

Higher net margin than 83% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

86th percentile

$8,933

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2018

Asset Growth

63rd percentile

8.1%

Faster asset growth than 63% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$1,361,511

Down $34,805 (-2.5%) from 2024

Liabilities

Down

$567,674

Down $117,808 (-17%) from 2024

Net Assets

Up

$793,837

Up $83,003 (+12%) from 2024

Operations
Liabilities / Revenue93rd percentileNet Margin83rd percentile

Revenue

Up

$322,740

Up $17,789 (+5.8%) from 2024

Expenses

Down

$239,737

Down $32,669 (-12%) from 2024

Net Income

Up

$83,003

Up $50,458 (+155%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $106,050Liabilities 2010: $48,882Net Assets 2010: $57,1682010Assets 2011: $116,762Liabilities 2011: $41,987Net Assets 2011: $74,7752011Assets 2012: $126,134Liabilities 2012: $36,088Net Assets 2012: $90,0462012Assets 2013: $121,131Liabilities 2013: $31,821Net Assets 2013: $89,3102013Assets 2014: $113,211Liabilities 2014: $22,810Net Assets 2014: $90,4012014Assets 2015: $123,915Liabilities 2015: $26,166Net Assets 2015: $97,7492015Assets 2016: $113,404Liabilities 2016: $11,233Net Assets 2016: $102,1712016Assets 2017: $92,555Liabilities 2017: $11,9832017Assets 2018: $138,861Liabilities 2018: $14,950Net Assets 2018: $123,9112018Assets 2019: $241,643Liabilities 2019: $6,771Net Assets 2019: $234,8722019Assets 2020: $654,235Liabilities 2020: $325,823Net Assets 2020: $328,4122020Assets 2021: $1,192,078Liabilities 2021: $772,835Net Assets 2021: $419,2432021Assets 2022: $1,284,709Liabilities 2022: $749,873Net Assets 2022: $534,8362022Assets 2023: $1,389,236Liabilities 2023: $710,947Net Assets 2023: $678,2892023Assets 2024: $1,396,316Liabilities 2024: $685,482Net Assets 2024: $710,8342024Assets 2025: $1,361,511Liabilities 2025: $567,674Net Assets 2025: $793,8372025

Highlighted filing

2025

Assets$1,361,511
Liabilities$567,674
Net Assets$793,837
Open 2025 Filing

Operations Trend

Revenue Growth67th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $78,175Expenses 2010: $77,130Net Income 2010: $1,0452010Revenue 2011: $86,463Expenses 2011: $68,856Net Income 2011: $17,6072011Revenue 2012: $86,640Expenses 2012: $71,369Net Income 2012: $15,2712012Revenue 2013: $86,677Expenses 2013: $87,413Net Income 2013: -$7362013Revenue 2014: $84,911Expenses 2014: $83,820Net Income 2014: $1,0912014Revenue 2015: $91,803Expenses 2015: $84,455Net Income 2015: $7,3482015Revenue 2016: $90,249Expenses 2016: $85,827Net Income 2016: $4,4222016Revenue 2017: $80,777Expenses 2017: $102,376Net Income 2017: -$21,5992017Revenue 2018: $158,590Expenses 2018: $115,251Net Income 2018: $43,3392018Revenue 2019: $215,302Expenses 2019: $104,942Net Income 2019: $110,3602019Revenue 2020: $210,307Expenses 2020: $116,823Net Income 2020: $93,4842020Revenue 2021: $230,753Expenses 2021: $140,042Net Income 2021: $90,7112021Revenue 2022: $300,448Expenses 2022: $184,855Net Income 2022: $115,5932022Revenue 2023: $351,899Expenses 2023: $208,446Net Income 2023: $143,4532023Revenue 2024: $304,951Expenses 2024: $272,406Net Income 2024: $32,5452024Revenue 2025: $322,740Expenses 2025: $239,737Net Income 2025: $83,0032025

Highlighted filing

2025

Revenue$322,740
Expenses$239,737
Net Income$83,003
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,361,511
Liabilities
$567,674
Net assets
$793,837
Revenue
$322,740
Expenses
$239,737
Net income
$83,003
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.36$0.57$0.79$0.32$0.24$0.08
2024Detailed filing. Detailed filing data is available for this year.$1.40$0.69$0.71$0.30$0.27$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.71$0.68$0.35$0.21$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.28$0.75$0.53$0.30$0.18$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.77$0.42$0.23$0.14$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.33$0.33$0.21$0.12$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.24$0.01$0.23$0.22$0.10$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.12$0.16$0.12$0.04
2017Summary only. Only limited summary data is available for this year.$0.09$0.01$0.08$0.10$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$0.09$0.09$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.03$0.10$0.09$0.08$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.02$0.09$0.08$0.08$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.12$0.03$0.09$0.09$0.09$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.04$0.09$0.09$0.07$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.04$0.07$0.09$0.07$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.05$0.06$0.08$0.08$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 5, 2026
Return Version
2025v4.0
Gross Receipts
$322,740
Mission and Program Overview

Mission

Low income elderly housing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,192,109$1,160,944▼ $31,165
Rtn Earn Endowment Incm Other Fnds$709,994$792,997▲ $83,003
Cash and Non-Interest-Bearing Accounts$126,186$118,353▼ $7,833
Savings and Temporary Cash Investments$50,000$50,000→ $0
Cap Stk Tr Prin Current Funds$840$840→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,396,316$1,361,511▼ $34,805
Other Assets Total$28,021$32,214▲ $4,193
Liabilities
Mortgage Notes Payable Secured by Investment Property$659,672$537,838▼ $121,834
Other Liabilities$25,810$29,836▲ $4,026
Total Liabilities$685,482$567,674▼ $117,808
Net Assets / Fund Balance
Total Net Assets Fund Balance$710,834$793,837▲ $83,003
Total Liabilities and Net Assets / Fund Balance$1,396,316$1,361,511▼ $34,805

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,096,526$317,099$1,413,625
Leasehold Improvements$47,845$73,240$121,085
Equipment$598$28,203$28,801
Other Land Buildings$4,475$7,042$11,517
Land$11,500-$11,500
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Ward FrederickPresident & CEO
Alan MickelsonVice President
Jenn TaylorMember
Diane LitherlandSecretary
Roberta MalloryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$319,576
Investment Income
$3,164
Other Revenue
$0
Change in Net Assets
$83,003
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$239,737
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$117,045--$117,045
Depreciation Depletion$47,131--$47,131
Fees for Services Management$32,634--$32,634
Interest$26,377--$26,377
Insurance$10,593--$10,593
Fees for Services Legal$2,750--$2,750
Office Expenses$388--$388
Other Expenses$200--$200
Total Functional Expenses$239,737$0$0$239,737
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Deposits$29,836
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Twilight Courts Inc
EIN
93-0561974
Phone
5035519380
Address
PO BOX 311, SILVERTON, OR 97381

Signing Officer

Name
Ward Frederick
Title
President & CEO
Signed
2026-03-05
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Randy Mitchell CPA Pc
Address
309 N First St, Silverton, OR 97381
Preparer
Randall E Mitchell CPA
Phone
5038732310
Raw XML Appendix335 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0709994
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0792997
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01096526
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0317099
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01413625
IRS990ScheduleD/EquipmentGrp/BookValueAmt0598
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028203
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028801
IRS990ScheduleD/LandGrp/BookValueAmt011500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt047845
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt073240
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0121085
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04475
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07042
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011517
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029836
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01160944
IRS990ScheduleD/TotalLiabilityAmt029836
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01396316
IRS990/TotalAssetsEOYAmt01361511
IRS990/TotalAssetsGrp/BOYAmt01396316
IRS990/TotalAssetsGrp/EOYAmt01361511
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0239737
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239737
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0685482
IRS990/TotalLiabilitiesEOYAmt0567674
IRS990/TotalLiabilitiesGrp/BOYAmt0685482
IRS990/TotalLiabilitiesGrp/EOYAmt0567674
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0710834
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0793837
IRS990/TotalProgramServiceExpensesAmt0239737
IRS990/TotalProgramServiceRevenueAmt0319576
IRS990/TotalRevenueGrp/ExclusionAmt03164
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0319576
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0322740
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01396316
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01361511
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 311
IRS990/USAddress/CityNm0SILVERTON
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097381
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WARD FREDERICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TWILIGHT COURTS INC
ReturnHeader/Filer/BusinessNameControlTxt0TWIL
ReturnHeader/Filer/EIN0930561974
ReturnHeader/Filer/PhoneNum05035519380
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 311
ReturnHeader/Filer/USAddress/CityNm0SILVERTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097381
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931122378
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RANDY MITCHELL CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0309 N First St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Silverton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097381
ReturnHeader/PreparerPersonGrp/PhoneNum05038732310
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDALL E MITCHELL CPA
ReturnHeader/ReturnTs02026-03-06T15:25:06-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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