Description of other revenue Part I line 8
“Description AmountArt Sales 202Workshops 156Contracted Income 18,684Discounts (13)Admissions and Events 298”
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
Flat$73,634
Flat from 2024
Net Assets
Flat$68,545
Flat from 2024
Liabilities
Flat$5,089
Flat from 2024
Revenue And Expenses
Revenue
Flat$148,705
Flat from 2024
Expenses
Flat$124,521
Flat from 2024
Net Income
Flat$24,184
Flat from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jan 8, 2025
- Return Version
- 2024v5.0
- 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 Freeman-kirkland CPA
- Phone
- 7349450205
Supplemental Narrative
Additional Explanations
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 Appendix136 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 | 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 | Description AmountArt Sales 202Workshops 156Contracted Income 18,684Discounts (13)Admissions and Events 298 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 | 2 | Description AmountPrior Year Adjustment (1,978) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearAccounts Receivable 1,500 1,301Other Current Assets 4,605 5,124 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other changes in net assets or fund balances Part I line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 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 | 2025-01-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICOLE FREEMAN-KIRKLAND CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-01-25T17:16:58-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed 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