LIVE OAK ART CENTER (EIN 741994667) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1986

Legal Domicile

Principal Officer

BETTY HOVIS

Tax Period

2018-01-01 to 2018-12-31

LIVE OAK ART CENTER, founded in 1986, is a small nonprofit in the Arts, Culture & Humanities sector that reported $136K in total revenue in fiscal year 2018. Revenue decreased 19% compared to the prior year. Net assets of $377K represent 33 months of operating reserves.

Mission

ART EDUCATION THROUGH CONTINUOUS ART EXHIBITS; ADULT AND CHILDRENS WORKSHOPS; ANNUAL JURIED SHOW.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2018)

Revenue Breakdown

Contributions & Grants $112,176

Program Service Revenue $4,193

Investment Income $279

Other Revenue $18,944

TOTAL REVENUE $135,592

Expense Breakdown

Grants Paid $0

Salaries & Benefits $58,049

Fundraising Expenses $0

Program Expenses $74,288

Other Expenses $80,542

TOTAL EXPENSES $138,591

Year-over-Year Comparison

	2018	2017	Change
Revenue	$135,592	$167,014	-0.2%
Expenses	$138,591	$145,628	0.0%
Net Income	$-2,999	$21,386	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BONNIE ROBERTS	DIRECTOR	2.00	Director	$0	$0	$0
AMANDA DANNING	DIRECTOR	2.00	Director	$0	$0	$0
CINDY STEPHENS	DIRECTOR	2.00	Director	$0	$0	$0
TOM VINING	DIRECTOR	2.00	Director	$0	$0	$0
ROGER WADE	VICE PRESIDENT	2.00	Officer	$0	$0	$0
MARILYN WADE	TREASURER	2.00	Officer	$0	$0	$0
BETTY HOVIS	PRESIDENT	6.00	Officer	$0	$0	$0
SUSAN GLOVER	SECRETARY	2.00	Officer	$0	$0	$0
SHAWN ROBERTS	EXECUTIVE DIRECTOR	24.00	Key Emp	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2018	$135,592	$138,591	$379,599	$-2,999

LIVE OAK ART CENTER