LIVE OAK ART CENTER: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- LIVE OAK ART CENTER (EIN 74-1994667)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-03
- IRS object ID
- 202343119349201039
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-03T14:34:15-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WM PIERCE ARTHUR CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 297 | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78934 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 741994667 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVE OAK ART CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1014 MILAM ST | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78934 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TORI KRAMR | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9797320543 | PhoneNum |
| Signature | 2023-11-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TORI | PersonFirstNm |
| Person Last | KRAMR | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WM PIERCE ARTHUR | PreparerPersonNm |
| PTIN | P00402993 | PTIN |
| Phone | 9797325719 | PhoneNum |
| Preparation | 2023-11-03 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | LIVEOAKARTCENTER.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $168,799 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $64,930 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $17,287 | ProgramServiceRevenueAmt |
| Membership Dues | $13,177 | MembershipDuesAmt |
| Investment Income | $11,463 | InvestmentIncomeAmt |
| Fundraising Gross Income | $56,216 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $15,540 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $40,676 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $5,489 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,880 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $609 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $237 | OtherRevenueTotalAmt |
| Total Revenue | $148,379 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $37,837 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $4,800 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $24,574 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,350 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $61,427 | OtherExpensesTotalAmt |
| Total Expenses | $129,988 | TotalExpensesAmt |
| Excess Or Deficit For Year | $18,391 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $372,897 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $12,263 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $403,551 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,416 | BOYAmt |
| EOY | $153,763 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $249,494 | BOYAmt |
| EOY | $249,494 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $294 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $374,910 | BOYAmt |
| EOY | $403,551 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,013 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $372,897 | BOYAmt |
| EOY | $403,551 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | ART EDUCATION | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | CONTINOUS FREE ART EXHIBITS; ADULT AND CHILDREN WORKSHOPS | DescriptionProgramSrvcAccomTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (13 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| RENEE LONG | ||||
| PRESIDENT | 2.00 | $0 | $0 | $0 |
| KASEY PEIKERT | ||||
| VICE PRESIDENT | 2.00 | $0 | $0 | $0 |
| TORI KRAMR | ||||
| TREASURER | 2.00 | $0 | $0 | $0 |
| CASEY DALEY | ||||
| SECRETARY | 2.00 | $0 | $0 | $0 |
| CLAYTON BOWEN | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| RONNY DALEY | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| KEVIN DYER | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| AMANDA M KRIDEL | ||||
| 525 WALLACE ST | 2.00 | $0 | $0 | $0 |
| PAIGE SCIBA | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| COURTNEY WIED | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| DAVID FRANEK | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| JANE MELDAHL | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| CARLY HOWLETT | ||||
| EXECUTIVE DIRECTOR | 24.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | Yes (true) | OrganizationHadUBIInd |
| Organization Filed990 T | Yes (true) | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TORI KRAMR | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1014 MILAM ST | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78934 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9797320543 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,301 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,299 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,021 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,982 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $78,107 | CurrentTaxYearAmt |
| Total | $285,710 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,301 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,299 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,021 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,982 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $78,107 | CurrentTaxYearAmt |
| Total | $285,710 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $285,710 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $279 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $397 | CurrentTaxYearMinus3YearsAmt |
| Total | $676 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $286,386 | TotalSupportAmt |
| Public Support CY170 | 0.99760 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99680 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | DINNER | Event1Nm |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | Description AmountUNAPPLIED CASH PAYMENT REVENUE 2540850 MISC INCOME 3740825 REBATE FROM CREDIT CARD 175 |
| Description of other expenses Part I line 16 | Description Amount50900 WORKSHOP EXPENSES 4,59951110 ADVERTISING AND PROMOTION 11,04051520 OTHER MAINTENANCE 89551700 COMPUTER AND INTERNET 1,44552500 DUES AND SUBSCRIPTIONS 1,28854000 FEES AND LICENSES 37054900 OFFICE SUPPLIES 1,15254915 SUPPLIES 5,246OTHER 35,392 |
| Other changes in net assets or fund balances Part I line 20 | Description AmountDEPRECIATION NOT RECORDED ON BOOKS 16,079LOSS ON INVESTMENTS NOT ON TAX RETU (3,816) |
| Description of other assets Part II line 24 | Category Beginning of Year End of YearOTHER ASSETS 0 294 |
| Description of total liabilities Part II line 26 | Category Beginning of Year End of YearACCOUNTS PAYABLE AND ACCRUED 2,013 0 |