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    <Timestamp>2012-11-15T12:11:45-06:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>WM PIERCE ARTHUR C P A</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>P O BOX 297</AddressLine1>
        <City>Columbus</City>
        <State>TX</State>
        <ZIPCode>78934</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>741994667</EIN>
      <Name>
        <BusinessNameLine1>LIVE OAK ART CENTER</BusinessNameLine1>
      </Name>
      <NameControl>LIVE</NameControl>
      <USAddress>
        <AddressLine1>1014 MILAM ST</AddressLine1>
        <City>COLUMBUS</City>
        <State>TX</State>
        <ZIPCode>78934</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>THOMAS TRUCHARD</Name>
      <Title>EXECUTIVE DIREC</Title>
      <Phone>9797328398</Phone>
      <DateSigned>2012-11-14</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>WM PIERCE ARTHUR</Name>
      <Phone>9797325719</Phone>
      <DatePrepared>2012-11-15</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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  <ReturnData documentCount="5">
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>LIVEOAKARTCENTERORG</WebSite>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>108673</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>92339</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>4479</ProgramServiceRevenue>
      <InvestmentIncome>482</InvestmentIncome>
      <FundraisingGrossIncome contributionsReportedOnLine1a="31898">7955</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>7708</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>247</SpecialEventsNetIncomeLoss>
      <OtherRevenueTotal>3418</OtherRevenueTotal>
      <TotalRevenue>100965</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>1500</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>23308</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>537</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>14609</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>2918</PrintingPublicationsPostage>
      <OtherExpensesTotal>19525</OtherExpensesTotal>
      <TotalExpenses>62397</TotalExpenses>
      <ExcessOrDeficitForYear>38568</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>151147</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>-1442</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>188273</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>77511</BOY>
        <EOY>76178</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>68717</BOY>
        <EOY>104247</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>5460</BOY>
        <EOY>9306</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>151688</BOY>
        <EOY>189731</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>541</BOY>
        <EOY>1458</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>151147</BOY>
        <EOY>188273</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>ART EDUCATION</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>CONTINUOUS ART EXHIBITS ADULT AND CHILDREN WORKSHOPS ANNUAL JURIED ART SHOW</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>1500</GrantsAndAllocations>
        <ProgramServiceExpenses>61947</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>61947</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LORI AN GOBERT</PersonName>
        <AddressUS>
          <AddressLine1>1402 FRONT ST</AddressLine1>
          <City>COLUMBUS</City>
          <State>TX</State>
          <ZIPCode>78934</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>4</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DIANE CALLEN</PersonName>
        <AddressUS>
          <AddressLine1>1438 CR 208</AddressLine1>
          <City>WEIMAR</City>
          <State>TX</State>
          <ZIPCode>78962</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>3</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TRACEY WEGENHOFT</PersonName>
        <AddressUS>
          <AddressLine1>1236 MILAM</AddressLine1>
          <City>COLUMBUS</City>
          <State>TX</State>
          <ZIPCode>78934</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>2</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>GIGI BOMAN</PersonName>
        <AddressUS>
          <AddressLine1>707 SUMMIT</AddressLine1>
          <City>SCHULENBURG</City>
          <State>TX</State>
          <ZIPCode>78956</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>THOMAS TRUCHARD</PersonName>
        <AddressUS>
          <AddressLine1>P O BOX 44</AddressLine1>
          <City>GLEN FLORA</City>
          <State>TX</State>
          <ZIPCode>77443</ZIPCode>
        </AddressUS>
        <Title>EXECUTIVE DIREC</Title>
        <AvgHoursPerWkDevotedToPosition>30</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <TheBooksAreInCareOf>
        <NamePerson>FRAN WOODALL</NamePerson>
        <AddressUS>
          <AddressLine1>1100 BOWIE ST</AddressLine1>
          <City>COLUMBUS</City>
          <State>TX</State>
          <ZIPCode>78934</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9797328398</TelephoneNumber>
      </TheBooksAreInCareOf>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <OperatingSchool referenceDocumentId="990E">false</OperatingSchool>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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    <IRS990ScheduleA documentId="990A">
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        <CurrentTaxYearMinus3Years>66189</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>73953</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>65773</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>88709</CurrentTaxYear>
        <Total>332349</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>37725</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>66189</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>73953</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>65773</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>88709</CurrentTaxYear>
        <Total>332349</Total>
      </Total170>
      <AmountsSubstContributorsTotal>13245</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>319104</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>2101</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1930</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>320</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>585</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>482</CurrentTaxYear>
        <Total>5418</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>337767</TotalSupport>
      <PublicSupportPertcentage170>0.94470</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.96690</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G">
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        <CharitableContributionsEvent1>8515</CharitableContributionsEvent1>
        <GrossRevenueEvent1>29093</GrossRevenueEvent1>
        <FoodAndBeverageEvent1>5779</FoodAndBeverageEvent1>
        <GrossReceiptsTotal>37608</GrossReceiptsTotal>
        <CharitableContributionsTotal>8515</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>29093</GrossRevenueTotalEvents>
        <FoodAndBeverageTotalEvents>5779</FoodAndBeverageTotalEvents>
        <DirectExpenseSummaryEvents>5779</DirectExpenseSummaryEvents>
        <NetIncomeSummary>23314</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Description of other revenue (Part I, line 8)</Identifier>
        <Explanation>DESCRIPTION AMOUNT RENT OF FACILITIES 3418</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. List of grants and similar amounts paid (Part I, line 10)</Identifier>
        <Explanation>ACTIVITY WORKSHOP SCHOLARSHIPS GRANTEE VARIOUS RELATIONSHIP NONE AMOUNT 1500</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Description of other expenses (Part I, line 16)</Identifier>
        <Explanation>DESCRIPTION AMOUNT ADVERTISING 1122 MERCHANT ACCOUNT FEES AND BANK CHGS 216 EXHIBITS 3220 CONTINUING EDUCATION 204 OFFICE EXPENSE 1935 INSURANCE 3570 TELEPHONE 2174 WORKSHOP EXPENSE 4082 JURIED SHOW EXPENSE 2248 NEWSLETTER 754</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. Other changes in net assets or fund balances (Part I, line 20)</Identifier>
        <Explanation>DESCRIPTION AMOUNT PRIOR YEAR ADJUSTMENTS 1442</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>05. Description of other assets (Part II, line 24)</Identifier>
        <Explanation>BEGINNING CATEGORY OF YEAR END OF YEAR EQUIPMENT 5460 9306</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>06. Description of total liabilities (Part II, line 26)</Identifier>
        <Explanation>BEGINNING CATEGORY OF YEAR END OF YEAR PAYROLL TAXES 541 1458</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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