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        <BusinessNameLine1Txt>WM PIERCE ARTHUR CPA</BusinessNameLine1Txt>
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        <AddressLine1Txt>P O BOX 297</AddressLine1Txt>
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        <StateAbbreviationCd>TX</StateAbbreviationCd>
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      <PreparerPersonNm>WM PIERCE ARTHUR</PreparerPersonNm>
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      <IPTm>12:21:37</IPTm>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>LIVEOAKARTCENTER.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>17570</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>19466</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>12269</MembershipDuesAmt>
      <InvestmentIncomeAmt>7185</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>42653</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>8149</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>34504</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>65624</GrossSalesOfInventoryAmt>
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      <GrossProfitLossSlsOfInvntryAmt>35761</GrossProfitLossSlsOfInvntryAmt>
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      <TotalRevenueAmt>127324</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>55599</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3658</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>24597</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2924</PrintingPublicationsPostageAmt>
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      <NetAssetsOrFundBalancesEOYAmt>370007</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>370007</EOYAmt>
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      <PrimaryExemptPurposeTxt>ART EDUCATION</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>CONTINOUS FREE ART EXHIBITS; ADULT AND CHILDREN WORKSHOPS</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>ROGER WADE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN GLOVER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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          <AddressLine1Txt>1014 MILAM ST</AddressLine1Txt>
          <CityNm>COLUMBUS</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
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      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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        <CurrentTaxYearMinus2YearsAmt>124557</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>99301</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus2YearsAmt>124557</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>99301</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>51299</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus3YearsAmt>268</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>733</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>279</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>397</CurrentTaxYearAmt>
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        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDISCOUNT FOR EARLY PAYMENT 1940850 MISC INCOME 52556204 KITCHEN STAFF 25</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>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</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTBOOK TO TAX ADJUSTMENTS 3,745</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS PAYABLE AND ACCRUED 2,865 2,885</ExplanationTxt>
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