Liabilities / Assets
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
92nd percentile
Higher net margin than 92% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 12.2% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$96,683
No earlier filing loaded for comparison.
Net Assets
$96,683
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$153,309
No earlier filing loaded for comparison.
Expenses
$62,276
No earlier filing loaded for comparison.
Net Income
$91,033
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- May 30, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $153,309
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 | $143,701 | $61,283 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Yvette Rock | Director | FT | $18,666 | - | $18,666 |
Filing and Contact Details
Filer
- Filer Name
- Live Coal
- EIN
- 88-0996911
- Address
- 840 Blaine Street, Detroit, MI 48202
Signing Officer
- Name
- Yvette Rock
- Title
- Director
- Phone
- 3134025274
- Signed
- 2023-05-30
- Discuss with paid preparer
- Yes
Preparer
- Firm
- By The Numberz CPA PLLC
- Address
- 809 Belfry Terrace, Fairburn, GA 30213
- Preparer
- Nicole Freeman-Kirkland CPA
- Phone
- 5862960771
Supplemental Narrative
Additional Explanations
Amended return information
“Filing Amended return, to removed the marked box showing the organization as a Private Foundation. The organization is a 501C3, and this is the first year for filing a 990. The Amended return reflects the change on Part II, Section B, Line 13.”
Description of other revenue Part I line 8
“Description AmountArt Sales 723Contracted Services 2,245Workshops 6,140”
Description of other expenses Part I line 16
“Description AmountLicense and Permits 620Advertising 616Fundraising 185Administrative 63Travel 5Supplies 1,207Equipment Rental 754Accounting 945Technology 4,938Bank Fees 1,088Office Supplies 3,479Other Expenses 845Payroll Taxes 1,428Workers Comp Insurance 186”
Other changes in net assets or fund balances Part I line 20
“Description AmountPrior Period Adjustments 5,650”
Description of other assets Part II line 24
“Category Beginning of Year End of YearAccounts Receivable 0 5,000”
Raw XML Appendix134 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AmendedReturnInd | 0 | X |
| IRS990EZ/ApplicationPendingInd | 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 | 0 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 90933 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 143701 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 91033 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 24324 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 96683 |
| IRS990EZ/GrossReceiptsAmt | 0 | 153309 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitialReturnInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 750 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 96683 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 96683 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2927 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 18666 |
| 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 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5000 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 5650 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 16359 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 9108 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | foster community development through art |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 500 |
| 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 | 143701 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 61283 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 18666 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 62276 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 61283 |
| IRS990EZ/TotalRevenueAmt | 0 | 153309 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 143701 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 143701 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 18072 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 125629 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 143701 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 143701 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 143701 |
| 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 | Filing Amended return, to removed the marked box showing the organization as a Private Foundation. The organization is a 501C3, and this is the first year for filing a 990. The Amended return reflects the change on Part II, Section B, Line 13. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountArt Sales 723Contracted Services 2,245Workshops 6,140 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description AmountLicense and Permits 620Advertising 616Fundraising 185Administrative 63Travel 5Supplies 1,207Equipment Rental 754Accounting 945Technology 4,938Bank Fees 1,088Office Supplies 3,479Other Expenses 845Payroll Taxes 1,428Workers Comp Insurance 186 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description AmountPrior Period Adjustments 5,650 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Category Beginning of Year End of YearAccounts Receivable 0 5,000 |
| 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 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| 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 | 2023-05-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Live Coal |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIVE |
| ReturnHeader/Filer/EIN | 0 | 880996911 |
| 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/PreparerFirmGrp/PreparerFirmEIN | 0 | 830579924 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | By The Numberz CPA PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 809 Belfry Terrace |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Fairburn |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30213 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5862960771 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-05-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Nicole Freeman-Kirkland CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2023-05-30T12:49:26-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Yvette |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Rock |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $96,683
- Liabilities
- $0
- Net assets
- $96,683
- Revenue
- $153,309
- Expenses
- $62,276
- Net income
- $91,033
| 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 |