Nonprofit · EIN 93-0561974
TWILIGHT COURTS INC
Tax-exempt · SILVERTON, OR 97381
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $322,740 | $239,737 | $83,003 | $1,361,511 | $567,674 | $793,837 |
| December 31, 2024 | 990 | $304,951 | $272,406 | $32,545 | $1,396,316 | $685,482 | $710,834 |
| December 31, 2023 | 990 | $351,899 | $208,446 | $143,453 | $1,389,236 | $710,947 | $678,289 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $319,576
- Investment income
- $3,164
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $2,750
- Occupancy
- $117,045
- Depreciation
- $47,131
- Program services (functional)
- $239,737
Balance sheet and other
- Total assets, start of year
- $1,396,316
- Total assets, end of year
- $1,361,511
- Total liabilities, end of year
- $567,674
- Net assets, end of year
- $793,837
- Land, buildings and equipment
- $1,160,944
- Gross receipts
- $322,740
- Employees
- 0
- Year formed
- 1967
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERTA MALLORY | Treasurer Trustee or director, Officer | 5 | $0 |
| JENN TAYLOR | MEMBER Trustee or director | 5 | $0 |
| DIANE LITHERLAND | Secretary Officer | 5 | $0 |
| ALAN MICKELSON | Vice President Officer | 5 | $0 |
| WARD FREDERICK | President & CEO Officer | 10 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBIN MALLORY | Treasurer Trustee or director | 5 | $0 |
| PAULA MORGAN | Secretary Trustee or director | 5 | $0 |
| ALAN MICKELSON | Vice President Trustee or director | 5 | $0 |
| WARD FREDERICK | President & CEO Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBIN MALLORY | Treasurer Trustee or director | 5 | $0 |
| PAULA MORGAN | Secretary Trustee or director | 5 | $0 |
| ALAN MICKELSON | Vice President Trustee or director | 5 | $0 |
| WARD FREDERICK | President & CEO Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 311, SILVERTON, OR 97381-0311
- Signed the 990
- WARD FREDERICK, President & CEO
- Phone
- (503) 551-9380
- Return prepared by
- RANDY MITCHELL CPA PC
Mission
LOW INCOME ELDERLY HOUSING
Program accomplishments
- PROVIDE HOUSING TO LOW AND MODERATE INCOME ELDERLY PERSONS - 34 ONE BEDROOM UNITSExpenses $239,737
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 93-0561974
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,361,511
- Income (IRS master file)
- $322,740
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $322,740 | $239,737 | $1,361,511 | XML |
| 990 | December 2024 | $304,951 | $272,406 | $1,396,316 | XML |
| 990 | December 2023 | $351,899 | $208,446 | $1,389,236 | XML |
| 990 | December 2022 | $300,448 | $184,855 | $1,284,709 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 93-0561974).
Questions about TWILIGHT COURTS INC
- What is the EIN of TWILIGHT COURTS INC?
- The employer identification number (EIN) of TWILIGHT COURTS INC is 93-0561974.
- Is TWILIGHT COURTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1967.
- Are donations to TWILIGHT COURTS INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does TWILIGHT COURTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of TWILIGHT COURTS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TWILIGHT COURTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of TWILIGHT COURTS INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does TWILIGHT COURTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $322,740, expenses of $239,737 and total assets of $1,361,511 at year end.
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