Nonprofit · EIN 57-0943691
LIVE OAK COUNSELING CENTER
Tax-exempt · COLUMBIA, SC 29205
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $503,715 | $274,518 | $229,197 | $390,778 | $0 | $390,778 |
| December 31, 2024 | 990 | $238,121 | $223,676 | $14,445 | $161,581 | $0 | $161,581 |
| December 31, 2023 | 990 | $208,958 | $193,501 | $15,457 | $149,129 | $1,993 | $147,136 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $260,065
- Program service revenue
- $243,650
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $55,845
- Other salaries and wages
- $165,177
- Salaries, compensation and benefits (total)
- $240,235
- Professional fundraising fees
- $0
- Accounting fees
- $1,050
- Occupancy
- $5,887
- Depreciation
- $7,302
- Program services (functional)
- $239,009
- Management and general (functional)
- $33,509
- Fundraising (functional)
- $2,000
Balance sheet and other
- Total assets, start of year
- $161,581
- Total assets, end of year
- $390,778
- Total liabilities, end of year
- $0
- Net assets, end of year
- $390,778
- Land, buildings and equipment
- $218,414
- Gross receipts
- $503,715
- Employees
- 8
- Year formed
- 1991
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nancy H Smith | Executive director Trustee or director, Officer | 20 | $55,845 |
| Carolyn Click | Chair Trustee or director, Officer | 1 | $0 |
| Ed Black | Director Trustee or director | 1 | $0 |
| David Meadow | Treasurer Trustee or director, Officer | 1 | $0 |
| Caroline Kearns | Director Trustee or director | 1 | $0 |
| Audrey Shifflett | Director Trustee or director | 1 | $0 |
| Karin Brockelman | Director Trustee or director | 1 | $0 |
| Perry Crosthwaite | Director Trustee or director | 1 | $0 |
| Jimmy Long | Director Trustee or director | 1 | $0 |
| Jennifer Raley | Director Trustee or director | 1 | $0 |
| Elizabeth Taylor | Director Trustee or director | 1 | $0 |
| Ruth Roberts | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nancy H Smith | Executive director Trustee or director, Officer | 20 | $55,265 |
| Ed Black | Director Trustee or director | 1 | $0 |
| Caroline Kearns | Director Trustee or director | 1 | $0 |
| Audrey Shifflett | Director Trustee or director | 1 | $0 |
| Karin Brockelman | Director Trustee or director | 1 | $0 |
| Perry Crosthwaite | Director Trustee or director | 1 | $0 |
| Jimmy Long | Director Trustee or director | 1 | $0 |
| Jennifer Raley | Director Trustee or director | 1 | $0 |
| Elizabeth Taylor | Director Trustee or director | 1 | $0 |
| Ruth Roberts | Director Trustee or director | 1 | $0 |
| Carolyn Click | Chair Trustee or director, Officer | 1 | $0 |
| David Meadow | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nancy H Smith | Executive director Officer | 20 | $51,062 |
| Jimmy Long | Director Trustee or director | 1 | $0 |
| David Beitz | Director Trustee or director | 1 | $0 |
| Karen Coker | Director Trustee or director | 1 | $0 |
| Kim OQuinn | Director Trustee or director | 1 | $0 |
| Elizabeth Taylor | Director Trustee or director | 1 | $0 |
| Karin Brockelman | Director Trustee or director | 1 | $0 |
| Ed Black | Director Trustee or director | 1 | $0 |
| MaryAnne Massey | Chair Trustee or director | 1 | $0 |
| David Meadow | Treasurer Trustee or director | 1 | $0 |
| Audrey Shifflett | Director Trustee or director | 1 | $0 |
| Carolyn Click | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 600 KING ST, COLUMBIA, SC 29205-2313
- In care of
- % NANCY H SMITH
- Principal officer (990 for 2025)
- Nancy H Smith, 600 King Street, Columbia, SC 29205
- Signed the 990
- NANCY H SMITH, Executive director
- Phone
- (803) 256-1033
- Website
- liveoakcounselingcenter.org
- Return prepared by
- Theodore H Reading II CPA PA
Mission
Provide counseling based on christian principles
Program accomplishments
- Provided counseling based on christian principlesExpenses $239,009
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0943691
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F30Z)
- Assets (IRS master file)
- $390,778
- Income (IRS master file)
- $503,715
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $503,715 | $274,518 | $390,778 | IRS |
| 990 | December 2024 | $238,121 | $223,676 | $161,581 | IRS |
| 990 | December 2023 | $208,958 | $193,501 | $149,129 | XML |
| 990 | December 2022 | $227,554 | $194,545 | $131,679 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0943691).
Questions about LIVE OAK COUNSELING CENTER
- What is the EIN of LIVE OAK COUNSELING CENTER?
- The employer identification number (EIN) of LIVE OAK COUNSELING CENTER is 57-0943691.
- Is LIVE OAK COUNSELING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1992.
- Are donations to LIVE OAK COUNSELING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVE OAK COUNSELING CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIVE OAK COUNSELING CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIVE OAK COUNSELING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LIVE OAK COUNSELING CENTER?
- The 990 for the year ended December 31, 2025 names Nancy H Smith.
- Who are the officers and directors of LIVE OAK COUNSELING CENTER?
- The 990 for the year ended December 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $55,845 (Nancy H Smith, Executive director).
- How much revenue does LIVE OAK COUNSELING CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $503,715, expenses of $274,518 and total assets of $390,778 at year end.
Other nonprofits in COLUMBIA
- LEXINGTON-RICHLAND ALCOHOL & DRUG ABUSE COUNCIL INC EIN 57-0510076 · last filed 990 for 2025
- FIRST PRESBYTERIAN CHURCH COUNSELING CENTER INC EIN 57-1031104 · last filed 990 for 2025
- PATHWAYS TO HEALING EIN 57-0763120 · last filed 990 for 2025
- WORK IN PROGRESS INC EIN 57-0946855 · last filed 990 for 2024
- WOMENS SHELTER EIN 57-0934329 · last filed 990 for 2025
- SOUTH CAROLINA ASSOCIATION OF ALCOHOLISM & DRUG ABUSE COUNSELORS EIN 58-2315279 · last filed 990 for 2025
- FEDERATION OF FAMILIES OF SOUTH CAROLINA EIN 57-1092757 · last filed 990 for 2023
- COMMUNITY WELLNESS OUTREACH EIN 86-3673280 · last filed 990 for 2026
All nonprofits in COLUMBIA · South Carolina · Mental health and crisis intervention