Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Live Coal
EIN 88-0996911 • 501(c)3 • Detroit, MI
Profile
Foster community development through art
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.05x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Up$73,634
Up $20,086 (+38%) from 2023
Liabilities
Down$5,089
Down $2,120 (-29%) from 2023
Net Assets
Up$68,545
Up $22,206 (+48%) from 2023
Revenue
Down$148,705
Down $30,701 (-17%) from 2023
Expenses
Down$124,521
Down $105,229 (-46%) from 2023
Net Income
Up$24,184
Up $74,528 (+148%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $73,634
- Liabilities
- $5,089
- Net assets
- $68,545
- Revenue
- $148,705
- Expenses
- $124,521
- Net income
- $24,184
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.74 | $0.05 | $0.69 | $1.49 | $1.25 | $0.24 |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.54 | $0.07 | $0.46 | $1.79 | $2.30 | $0.50 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.97 | $0.00 | $0.97 | $1.53 | $0.62 | $0.91 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Aug 31, 2024
- Signed
- Jan 8, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $148,705
Mission and Program Overview
Mission
Provided art education services in schools and non-profit orgs;create a playground for children in our early childhood literacy and creative program, and youth employment program
Foster community development through art
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Conducted art education in 3 Detroit Public Schools,impacting over 500 students, Hosted 3 art exhibits. Colloborated with Brightmoor Maker Space for community art classes | $127,500 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Yvette Rock | Director | FT | $55,000 | - | $55,000 |
Filing and Contact Details
Filer
- Filer Name
- Live Coal
- EIN
- 88-0996911
- In Care Of
- % Yvette Rock
- Address
- 840 Blaine Street, Detroit, MI 48202
Signing Officer
- Name
- Yvette Rock
- Title
- Director
- Phone
- 3134025274
- Signed
- 2025-01-08
- Discuss with paid preparer
- Yes
Preparer
- Firm
- By The Numberz CPA PLLC
- Address
- 1762 Temple Avenue, Atlanta, GA 30337
- Preparer
- Nicole Gillyard CPA
- Phone
- 7349450205
Supplemental Narrative
Additional Explanations
Amended return information
“Original return filed with incorrect period. Return should have been filed as a short year return with period 1/1/24-8/31/2024. Filing amendment to make the correction .”
Description of other revenue Part I line 8
“Description AmountArt Sales 202Workshops 156Contracted Income 18,684Discounts (13)Admissions and Events 298”
Description of other expenses Part I line 16
“Description AmountEmployer Taxes 3,008Advertising 2,821Supplies and Materials 17,801Event Expense 536Travel 387Meals 252Merchant Fees 41Accounting 1,046Professional Development 35Office Supplies 15,246”
Other changes in net assets or fund balances Part I line 20
“Description AmountPrior Year Adjustment (1,978)”
Description of other assets Part II line 24
“Category Beginning of Year End of YearAccounts Receivable 1,500 1,301Other Current Assets 4,605 5,124”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearAccounts Payable 4,002 0Payroll Tax Liabilities 3,207 2,412Loan from Live Coal Gallery 0 2,009Loan from Officer 0 69Other 0 599”
Raw XML Appendix139 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | Yvette Rock |
| CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt | 0 | Compensated by W2 and contract work |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AmendedReturnInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Yvette Rock |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3134025274 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 840 Blaine Street |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Detroit |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48202 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 46082 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 65628 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 128720 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 24184 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 35645 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 53548 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 73634 |
| IRS990EZ/GrossReceiptsAmt | 0 | 148705 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 1361 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 1581 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 658 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 46339 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 68545 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 46339 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 68545 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 11742 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 55000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Yvette Rock |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6105 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6425 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -1978 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 41173 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 19327 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Foster community development through art |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Conducted art education in 3 Detroit Public Schools,impacting over 500 students, Hosted 3 art exhibits. Colloborated with Brightmoor Maker Space for community art classes |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 127500 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 35961 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 7209 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 5089 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 124521 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 148705 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 129378 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 179406 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 143701 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 452485 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 19327 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 19327 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 295793 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 156692 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 129378 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 179406 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 143701 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 452485 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 471812 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Original return filed with incorrect period. Return should have been filed as a short year return with period 1/1/24-8/31/2024. Filing amendment to make the correction . |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountArt Sales 202Workshops 156Contracted Income 18,684Discounts (13)Admissions and Events 298 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description AmountEmployer Taxes 3,008Advertising 2,821Supplies and Materials 17,801Event Expense 536Travel 387Meals 252Merchant Fees 41Accounting 1,046Professional Development 35Office Supplies 15,246 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description AmountPrior Year Adjustment (1,978) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Category Beginning of Year End of YearAccounts Receivable 1,500 1,301Other Current Assets 4,605 5,124 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Category Beginning of Year End of YearAccounts Payable 4,002 0Payroll Tax Liabilities 3,207 2,412Loan from Live Coal Gallery 0 2,009Loan from Officer 0 69Other 0 599 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Amended return information |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other changes in net assets or fund balances Part I line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | YVETTE ROCK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3134025274 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-01-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Live Coal |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIVE |
| ReturnHeader/Filer/EIN | 0 | 880996911 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Yvette Rock |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 840 Blaine Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Detroit |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48202 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 830579924 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | By The Numberz CPA PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1762 Temple Avenue |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Atlanta |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30337 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7349450205 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-31 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICOLE GILLYARD CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-01-31T16:47:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-08-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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