LIVE OAK ART CENTER: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- LIVE OAK ART CENTER (EIN 74-1994667)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-16
- IRS object ID
- 202013219349203811
- Schema version
- 2019v5.1
- 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 | 2020-11-16T10:46:41-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 742805681 | PreparerFirmEIN |
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 | 2019-01-01 | 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 | ROGER WADE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9797328398 | PhoneNum |
| Signature | 2020-11-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WM PIERCE ARTHUR | PreparerPersonNm |
| PTIN | P00402993 | PTIN |
| Phone | 9797325719 | PhoneNum |
| Preparation | 2020-11-16 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 172.13.115.117 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-16 | IPDt |
| IP Tm | 12:21:37 | IPTm |
| Federal Original Submission Id | 7475832020321kfksu2r | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2020-11-16 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C7FA30E116E5AE467DF13321FE32DEC356F08680 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C7FA30E116E5AE467DF13321FE32DEC356F08680 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | 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 | $165,336 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $17,570 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $19,466 | ProgramServiceRevenueAmt |
| Membership Dues | $12,269 | MembershipDuesAmt |
| Investment Income | $7,185 | InvestmentIncomeAmt |
| Fundraising Gross Income | $42,653 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $8,149 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $34,504 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $65,624 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $29,863 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $35,761 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $569 | OtherRevenueTotalAmt |
| Total Revenue | $127,324 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $55,599 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $3,658 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $24,597 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $2,924 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $51,018 | OtherExpensesTotalAmt |
| Total Expenses | $137,796 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$10,472 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $376,734 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $3,745 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $370,007 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,705 | BOYAmt |
| EOY | $96,565 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $282,894 | BOYAmt |
| EOY | $276,327 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $379,599 | BOYAmt |
| EOY | $372,892 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,865 | BOYAmt |
| EOY | $2,885 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,734 | BOYAmt |
| EOY | $370,007 | 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 (2 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| ROGER WADE | ||||
| PRESIDENT | 2.00 | $0 | $0 | $0 |
| SUSAN GLOVER | ||||
| TREASURER | 2.00 | $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 |
| 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 |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN GLOVER | 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 | 9797328398 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
| 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 | $128,981 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $167,395 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $124,557 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $99,301 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51,299 | CurrentTaxYearAmt |
| Total | $571,533 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $128,981 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $167,395 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $124,557 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $99,301 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51,299 | CurrentTaxYearAmt |
| Total | $571,533 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $260,338 | SubstantialContributorsTotAmt |
| Public Support Total170 | $311,195 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $154 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $268 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $733 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $279 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $397 | CurrentTaxYearAmt |
| Total | $1,831 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $573,364 | TotalSupportAmt |
| Public Support CY170 | 0.54280 | PublicSupportCY170Pct |
| Public Support PY170 | 0.52600 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | DINNER | Event1Nm |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | DESCRIPTION AMOUNTDISCOUNT FOR EARLY PAYMENT 1940850 MISC INCOME 52556204 KITCHEN STAFF 25 |
| Description of other expenses Part I line 16 | DESCRIPTION AMOUNT50900 WORKSHOP EXPENSES 5,61751110 ADVERTISING AND PROMOTION 8,36951200 BANK FEES 2,51551520 OTHER MAINTENANCE 57151700 COMPUTER AND INTERNET 61052500 DUES AND SUBSCRIPTIONS 3,15054000 FEES AND LICENSES 75354900 OFFICE SUPPLIES 1,01754915 SUPPLIES 1,629OTHER 26,787 |
| Other changes in net assets or fund balances Part I line 20 | DESCRIPTION AMOUNTBOOK TO TAX ADJUSTMENTS 3,745 |
| Description of total liabilities Part II line 26 | CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS PAYABLE AND ACCRUED 2,865 2,885 |