Twilight Courts INC

Not tax-deductible

Silverton, OR501(c)(4)EIN 93-0561974Revenue $323K in FY2025

On file with the IRSPo Box 311, 97381-0311 · Silverton, ORTax-exempt since Oct 1967

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Low income elderly housing

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $93K a year · 32% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 8.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$568K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$323K
+6% vs prior year
Spent
$240K
To programs
100%
Net assets
$794K
By yearFY2020–FY2025
Revenue
$323K
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$210K
FY2021$231K
FY2022$300K
FY2023$352K
FY2024$305K
FY2025$323K
Expenses
$240K
FY2025▼ -12%
Tap a bar for its year
Expenses by fiscal year
FY2020$117K
FY2021$140K
FY2022$185K
FY2023$208K
FY2024$272K
FY2025$240K
Net assets
$794K
FY2025▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$328K
FY2021$419K
FY2022$535K
FY2023$678K
FY2024$711K
FY2025$794K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1967.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $240K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President & CEO
$0Pt VII · Sec A
See Twilight Courts INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Twilight Courts INC is a membership association based in Silverton, OR.

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Provided by the organization

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1 program · $240K · in their own filed words · FY2025
01

Provide housing to low and moderate income elderly persons - 34 one bedroom units

$240Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$323K
Ln 12
Fees for servicesLn 2g$320K
Investment incomeLn 3$3K
Money outPt IX
$240K
Ln 25
Programscol B$240K
Owns and owesPt X
$794K
net assets · Ln 32
Cash and savingsLn 1–2$168K
Total assetsLn 16$1.4M
LiabilitiesLn 26$568K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$320K
Investment incomeLn 3$3K
Gains on assetsLn 7$0
Total revenueLn 12$323K
Assets in detailPt X, end of year
CashLn 1$118K
SavingsLn 2$50K
Cash and savings togetherLn 1–2$168K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.2M
Other assetsLn 15$32K
Total assetsLn 16$1.4M
LiabilitiesLn 26$568K
Net assetsLn 32$794K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$176K$168K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.2M$1.2M
Total assetsLn 16$1.4M$1.4M
LiabilitiesLn 26$685K$568K
Net assetsLn 32$711K$794K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$33K$33K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$388$388
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$117K$117K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$26K$26K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$47K$47K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$3K$3K
All other expensesLn 24e$0
Total functional expensesLn 25$240K$240K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $323K$240K$83K$794K 990 PDF
FY2024 $305K$272K$33K$711K 990 PDF
FY2023 $352K$208K$143K$678K 990 PDF
FY2022 $300K$185K$116K$535K 990 PDF
FY2021 $231K$140K$91K$419K 990 PDF
FY2020 $210K$117K$93K$328K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $322,740 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $302,103$319,576
I-10 Investment incomePrior year $2,848$3,164
I-11 Other revenue$0
I-12 Total revenuePrior year $304,951$322,740
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $272,406$239,737
I-18 Total expensesPrior year $272,406$239,737
I-19 Revenue less expensesPrior year $32,545$83,003
Part VI · Governance 0 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $322,740 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $319,576$319,576
VIII-3 Investment incomeExcluded from tax $3,164$3,164
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $319,576 · Excluded from tax $3,164$322,740
Part IX · Statement of functional expenses $239,737 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management feesPrograms $32,634$32,634
IX-11b Legal feesPrograms $2,750$2,750
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $388$388
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $117,045$117,045
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $26,377$26,377
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $47,131$47,131
IX-23 InsurancePrograms $10,593$10,593
IX-24 Other expenses (24a–d)Programs $2,819$2,819
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $239,737 · Management $0 · Fundraising $0$239,737
Part X · Balance sheet $1,361,511 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $126,186$118,353
X-2 Savings and temporary cash investmentsStart of year $50,000$50,000
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $1,192,109$1,160,944
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $28,021$32,214
X-16 Total assetsStart of year $1,396,316$1,361,511
X-25 Other liabilitiesStart of year $25,810$29,836
X-26 Total liabilitiesStart of year $685,482$567,674
X-32 Total net assets or fund balancesStart of year $710,834$793,837
X-33 Total liabilities and net assetsStart of year $1,396,316$1,361,511
Part XI · Reconciliation of net assets $793,837 net assets at year end
XI-1 Total revenue$322,740
XI-2 Total expenses$239,737
XI-3 Revenue less expenses$83,003
XI-4 Net assets at start of year$710,834
XI-10 Net assets at end of year$793,837

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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