Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.13x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 31.1% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Down$53,548
Down $43,135 (-45%) from 2022
Net Assets
Down$46,339
Down $50,344 (-52%) from 2022
Liabilities
Up$7,209
Up $7,209 from 2022
Revenue And Expenses
Revenue
Up$179,406
Up $26,097 (+17%) from 2022
Expenses
Up$229,750
Up $167,474 (+269%) from 2022
Net Income
Down-$50,344
Down $141,377 (-155%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Apr 5, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $179,567
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 | $122,392 | $229,750 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Yvette Rock | Director | FT | $55,754 | - | $55,754 |
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
- 2024-04-05
- 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
Description of other revenue Part I line 8
“Description AmountArt Sales 1,189Workshops 897Contracted Income 47,591Discounts (126)”
Description of other expenses Part I line 16
“Description AmountLicense and Permits 230Advertising 848Supplies 8,365Administrative 30Travel 264Other Business Expense 120Capital Expense 12,748Accounting 4,484Technology 14,102Equipment 692Office Supplies 10,185Other Expenses 9,455Payroll Taxes 3,898Bank and Merchant Fees 462Fiduciary Fee 800Program Supplies 236Workers Comp Insurance 532Parking Tolls 2”
Description of other assets Part II line 24
“Category Beginning of Year End of YearAccounts Receivable 5,000 1,500Other Current Assets 0 4,605”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearAccounts Payable 0 4,002Payroll Tax Liabilities 0 3,207”
Raw XML Appendix138 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/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 | 90933 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 46082 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 126205 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 161 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -50344 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 98149 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 96683 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 53548 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | -161 |
| IRS990EZ/GrossReceiptsAmt | 0 | 179567 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 750 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 1361 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 96683 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 46339 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 96683 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 46339 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 12653 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 55754 |
| 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 | 5000 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6105 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 67453 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 49551 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Foster community development through art |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 544 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 3811 |
| 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 | 122392 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 229750 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 50951 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 7209 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 229750 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 229750 |
| IRS990EZ/TotalRevenueAmt | 0 | 179406 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 179406 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 143701 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 323107 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 107882 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 215225 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 179406 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 143701 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 323107 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 323107 |
| 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 | Description AmountArt Sales 1,189Workshops 897Contracted Income 47,591Discounts (126) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountLicense and Permits 230Advertising 848Supplies 8,365Administrative 30Travel 264Other Business Expense 120Capital Expense 12,748Accounting 4,484Technology 14,102Equipment 692Office Supplies 10,185Other Expenses 9,455Payroll Taxes 3,898Bank and Merchant Fees 462Fiduciary Fee 800Program Supplies 236Workers Comp Insurance 532Parking Tolls 2 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearAccounts Receivable 5,000 1,500Other Current Assets 0 4,605 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearAccounts Payable 0 4,002Payroll Tax Liabilities 0 3,207 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| 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 | 2024-04-05 |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| 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 | 2024-05-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Nicole Freeman-Kirkland CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2024-05-11T15:53:50-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Yvette |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Rock |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $53,548
- Liabilities
- $7,209
- Net assets
- $46,339
- Revenue
- $179,406
- Expenses
- $229,750
- Net income
- -$50,344
| 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 |