Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Ebb & Flow Arts
EIN 31-1725221 • 501(c)3 • Kula, HI
Profile
To promote and encourage contemporary art by american and international composers and artists in a manner that presents the composer and artist as central figures in american culture; and to serve as an international network for the development of contemporary music and art on the island of maui, in the state of hawaii, and elsewhere.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 25.8% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Balance Sheet
Assets
Up$21,049
Up $1,805 (+9.4%) from 2023
Liabilities
Up$659
Up $421 (+177%) from 2023
Net Assets
Up$20,390
Up $1,384 (+7.3%) from 2023
Revenue
Up$68,893
Up $8,148 (+13%) from 2023
Expenses
Up$67,509
Up $2,108 (+3.2%) from 2023
Net Income
Up$1,384
Up $6,040 (+130%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $21,049
- Liabilities
- $659
- Net assets
- $20,390
- Revenue
- $68,893
- Expenses
- $67,509
- Net income
- $1,384
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2023 to Aug 31, 2024
- Signed
- Nov 27, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $68,893
Mission and Program Overview
Mission
To promote and encourage contemporary art by american and international composers and artists in a manner that presents the composer and artist as central figures in american culture; and to serve as an international network for the development of contemporary music and art on the island of maui, in the state of hawaii, and elsewhere.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| REFER TO ABOVE | - | $48,941 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ROBERT POLLOCK | Exec Directo | PT | $15,180 | - | $15,180 |
| TONY NOVAK-CLIFFORD | President | - | $0 | - | - |
| TONY WALHOLM | Board Mber E | - | $0 | - | - |
| LEAH TINKLEMAN | Immed Past P | - | $0 | - | - |
| LOLLIE GROTH | Treasurer | - | $0 | - | - |
| FUMIKO WELLINGTON | Secretary | - | $0 | - | - |
| TONY VENDETTI | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Ebb & Flow Arts
- EIN
- 31-1725221
- Phone
- 8088761854
- Address
- PO BOX 1081, KULA, HI 96790
Signing Officer
- Name
- Robert Pollock
- Title
- Exec Director
- Phone
- 8088761854
- Signed
- 2024-11-27
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Kawahara Hu Llp
- Address
- 77 HOOKELE ST FL 3, KAHULUI, HI 96732
- Preparer
- Mimi S J Hu
- Phone
- 8082445531
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses travel 5,851 insurance 1,232 artist accommodations 1,685 artist fees 11,500 advertising 4,664 contributions 3,600 meals-business 2,224 outside services 4,882 operating supplies 368 postage 756 printing 2,184 hall rental 425 total 39,371”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 238 198 credit cards payable 0 461”
Form 990-ez, Part III
“To promote and encourage contemporary art by american and international composers and artists in a manner that presents the composer and artist as central figures in american culture; and to serve as an international network for the development of contemporary music and art on the island of maui, in the state of hawaii, and elsewhere.”
Raw XML Appendix155 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/BooksInCareOfDetail/PersonNm | 0 | ROBERT POLLOCK |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8088761854 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 1081 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KULA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96790 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 19244 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 21049 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 68893 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 1384 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 832 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 19244 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 21049 |
| IRS990EZ/GrossReceiptsAmt | 0 | 68893 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 19006 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 20390 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 19006 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 20390 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 10800 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 15180 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ROBERT POLLOCK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TONY NOVAK-CLIFFORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TONY WALHOLM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LEAH TINKLEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | LOLLIE GROTH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | FUMIKO WELLINGTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | TONY VENDETTI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXEC DIRECTO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MBER E |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | IMMED PAST P |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 39371 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE AND ENCOURAGE CONTEMPORARY ART BY AMERICAN AND INTERNATIONAL COMPOSERS AND ARTISTS IN A MANNER THAT PRESENTS THE COMPOSER AND ARTIST AS CENTRAL FIGURES IN AMERICAN CULTURE; AND TO SERVE AS AN INTERNATIONAL NETWORK FOR THE DEVELOPMENT OF CONTEMPORARY MUSIC AND ART ON THE ISLAND OF MAUI, IN THE STATE OF HAWAII, AND ELSEWHERE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | REFER TO ABOVE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 48941 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 16506 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 238 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 659 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 67509 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 48941 |
| IRS990EZ/TotalRevenueAmt | 0 | 68893 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | EBBANDFLOWARTS.ORG |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME 2,966 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 68893 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 60745 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 71792 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 61652 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 53103 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 316185 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 449 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 449 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2966 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 2966 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98930 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 316185 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 68893 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 60745 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 71792 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 61652 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 53103 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 316185 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 319600 |
| 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 | EXPENSES TRAVEL 5,851 INSURANCE 1,232 ARTIST ACCOMMODATIONS 1,685 ARTIST FEES 11,500 ADVERTISING 4,664 CONTRIBUTIONS 3,600 MEALS-BUSINESS 2,224 OUTSIDE SERVICES 4,882 OPERATING SUPPLIES 368 POSTAGE 756 PRINTING 2,184 HALL RENTAL 425 TOTAL 39,371 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 238 198 CREDIT CARDS PAYABLE 0 461 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO PROMOTE AND ENCOURAGE CONTEMPORARY ART BY AMERICAN AND INTERNATIONAL COMPOSERS AND ARTISTS IN A MANNER THAT PRESENTS THE COMPOSER AND ARTIST AS CENTRAL FIGURES IN AMERICAN CULTURE; AND TO SERVE AS AN INTERNATIONAL NETWORK FOR THE DEVELOPMENT OF CONTEMPORARY MUSIC AND ART ON THE ISLAND OF MAUI, IN THE STATE OF HAWAII, AND ELSEWHERE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT POLLOCK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXEC DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8088761854 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EBB & FLOW ARTS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O ROBERT POLLOCK |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EBB& |
| ReturnHeader/Filer/EIN | 0 | 311725221 |
| ReturnHeader/Filer/PhoneNum | 0 | 8088761854 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1081 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KULA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96790 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 844041433 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KAWAHARA HU LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 77 HOOKELE ST FL 3 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KAHULUI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96732 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8082445531 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MIMI S J HU |
| ReturnHeader/ReturnTs | 0 | 2024-12-02T19:02:00-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-08-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.