TWILIGHT COURTS INC (EIN 930561974) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1967

Legal Domicile

Phone

5035519380

Tax Period

2025-01-01 to 2025-12-31

TWILIGHT COURTS INC, founded in 1967, is a small nonprofit that reported $323K in total revenue in fiscal year 2025. The organization ran a surplus of $83K, a strong 26% operating margin.

Mission

LOW INCOME ELDERLY HOUSING

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $319,576

Investment Income $3,164

Other Revenue $0

TOTAL REVENUE $322,740

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $239,737

Other Expenses $239,737

TOTAL EXPENSES $239,737

Year-over-Year Comparison

	2025	2024	Change
Revenue	$322,740	$304,951	+0.1%
Expenses	$239,737	$272,406	-0.1%
Net Income	$83,003	$32,545	+1.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERTA MALLORY	Treasurer	5.00	Officer Director	$0	$0	$0
JENN TAYLOR	MEMBER	5.00	Director	$0	$0	$0
DIANE LITHERLAND	Secretary	5.00	Officer	$0	$0	$0
ALAN MICKELSON	Vice President	5.00	Officer	$0	$0	$0
WARD FREDERICK	President & CEO	10.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$322,740	$239,737	$1,361,511	$83,003
2024	$304,951	$272,406	$1,396,316	$32,545
2023	$351,899	$208,446	$1,389,236	$143,453
2022	$300,448	$184,855	$1,284,709	$115,593
2021	$230,753	$140,042	$1,192,078	$90,711
2020	$210,307	$116,823	$654,235	$93,484
2019	$215,302	$104,942	$241,643	$110,360

TWILIGHT COURTS INC