Civic Intelligence

Twilight Courts Inc

990 • Fiscal year 2024 • EIN 93-0561974

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 24, 2025

Organization ProfileN/A
PO Box 311Silverton, OR 97381

(503) 873-6158

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.49x

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

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

2.25x

Higher debt load relative to revenue than 94% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

11%

Higher net margin than 52% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

0.5%

Faster asset growth than 35% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-13%

Faster revenue growth than 15% of similar nonprofits.

2024 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$1,396,316

Up $7,080 (+0.5%) from 2023

Net Assets

Up

$710,834

Up $32,545 (+4.8%) from 2023

Liabilities

Down

$685,482

Down $25,465 (-3.6%) from 2023

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin52nd percentile

Revenue

Down

$304,951

Down $46,948 (-13%) from 2023

Expenses

Up

$272,406

Up $63,960 (+31%) from 2023

Net Income

Down

$32,545

Down $110,908 (-77%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2024

Assets$1,396,316
Liabilities$685,482
Net Assets$710,834
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$304,951
Expenses$272,406
Net Income$32,545
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 24, 2025
Return Version
2024v5.0
Gross Receipts
$304,951
Mission and Program Overview

Mission

Low income elderly housing

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,233,268$1,192,109▼ $41,159
Rtn Earn Endowment Incm Other Fnds$677,449$709,994▲ $32,545
Cash and Non-Interest-Bearing Accounts$86,883$126,186▲ $39,303
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$1,389,236$1,396,316▲ $7,080
Other Assets Total$19,085$28,021▲ $8,936
Liabilities
Mortgage Notes Payable Secured by Investment Property$694,072$659,672▼ $34,400
Other Liabilities$16,875$25,810▲ $8,935
Total Liabilities$710,947$685,482▼ $25,465
Net Assets / Fund Balance
Total Net Assets Fund Balance$678,289$710,834▲ $32,545
Total Liabilities and Net Assets / Fund Balance$1,389,236$1,396,316▲ $7,080

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,143,656$269,969$1,413,625
Leasehold Improvements$31,880$73,240$105,120
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 Pay62nd percentile

Board Members and Trustees

NameTitle
Ward FrederickPresident & CEO
Alan MickelsonVice President
Paula MorganSecretary
Robin MalloryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$302,103
Investment Income
$2,848
Other Revenue
$0
Change in Net Assets
$32,545
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$272,406
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$138,340--$138,340
Depreciation Depletion$46,607--$46,607
Fees for Services Management$30,322--$30,322
Interest$29,178--$29,178
Insurance$24,235--$24,235
Fees for Services Accounting$3,019--$3,019
Office Expenses$255--$255
Other Expenses$50--$50
Total Functional Expenses$272,406$0$0$272,406
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$25,810
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
5038736158
Address
PO BOX 311, SILVERTON, OR 97381

Signing Officer

Name
Ward Frederick
Title
President & CEO
Signed
2025-02-24
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Or
Voting Board Members
4
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
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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/TotalFunctionalExpensesGrp/ProgramServicesAmt0272406
IRS990/TotalFunctionalExpensesGrp/TotalAmt0272406
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0710947
IRS990/TotalLiabilitiesEOYAmt0685482
IRS990/TotalLiabilitiesGrp/BOYAmt0710947
IRS990/TotalLiabilitiesGrp/EOYAmt0685482
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0678289
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0710834
IRS990/TotalProgramServiceExpensesAmt0272406
IRS990/TotalProgramServiceRevenueAmt0302103
IRS990/TotalRevenueGrp/ExclusionAmt02848
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0302103
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0304951
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01389236
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01396316
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 311
IRS990/USAddress/CityNm0SILVERTON
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097381
IRS990/VotingMembersGoverningBodyCnt04
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/SignatureDt02025-02-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TWILIGHT COURTS INC
ReturnHeader/Filer/BusinessNameControlTxt0TWIL
ReturnHeader/Filer/EIN0930561974
ReturnHeader/Filer/PhoneNum05038736158
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 311
ReturnHeader/Filer/USAddress/CityNm0SILVERTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/ReturnTs02025-02-25T10:51:33-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,396,316
Liabilities
$685,482
Net assets
$710,834
Revenue
$304,951
Expenses
$272,406
Net income
$32,545
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