Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Ebb & Flow Arts C/O Robert Pollock
990EZ • Fiscal year 2023 • EIN 31-1725221
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 25.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Down$19,244
Down $10,347 (-35%) from 2022
Net Assets
Down$19,006
Down $4,656 (-20%) from 2022
Liabilities
Down$238
Down $5,691 (-96%) from 2022
Revenue And Expenses
Revenue
Down$60,745
Down $11,047 (-15%) from 2022
Expenses
Down$65,401
Down $11,083 (-14%) from 2022
Net Income
Up-$4,656
Up $36 (+0.8%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2022 to Aug 31, 2023
- Signed
- Nov 21, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $60,745
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 | - | $41,701 |
| REFER TO ABOVE | - | $3,671 |
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
- 2023-11-21
- 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 3,671 34 insurance 2,200 artist accommodations 2,520 artist fees 15,550 advertising 3,691 contributions 2,425 meals & entertainment 2,034 outside services 1,995 operating supplies 467 postage 672 printing 2,439 hall rental 25 total 37,723”
Form 990-ez, Part II, Line 24
“Fixed assets 763 0 less accumulated depreciation 763 0 total 0 0”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 238 238 unsecured notes and loans payable 1,900 0 credit cards payable 3,791 0”
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.”
Form 990-ez, Part III, Line 31
“REFER TO ABOVE”
Raw XML Appendix163 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 | 29591 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 19244 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 60745 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4656 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 780 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 29591 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 19244 |
| IRS990EZ/GrossReceiptsAmt | 0 | 60745 |
| 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 | 23662 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 19006 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 23662 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 19006 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 10425 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 18.00 |
| 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 | 37723 |
| 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/DescriptionProgramSrvcAccomTxt | 1 | REFER TO ABOVE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 41701 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 3671 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 16473 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5929 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 238 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 65401 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 45372 |
| IRS990EZ/TotalRevenueAmt | 0 | 60745 |
| 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 | 60745 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 71792 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 61652 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53103 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 88698 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 335990 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 449 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 449 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2966 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 2966 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98990 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99040 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 335990 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 60745 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 71792 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 61652 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53103 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 88698 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 335990 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 339405 |
| 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 3,671 34 INSURANCE 2,200 ARTIST ACCOMMODATIONS 2,520 ARTIST FEES 15,550 ADVERTISING 3,691 CONTRIBUTIONS 2,425 MEALS & ENTERTAINMENT 2,034 OUTSIDE SERVICES 1,995 OPERATING SUPPLIES 467 POSTAGE 672 PRINTING 2,439 HALL RENTAL 25 TOTAL 37,723 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FIXED ASSETS 763 0 LESS ACCUMULATED DEPRECIATION 763 0 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 238 238 UNSECURED NOTES AND LOANS PAYABLE 1,900 0 CREDIT CARDS PAYABLE 3,791 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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/ExplanationTxt | 4 | REFER TO ABOVE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| 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 | 2023-11-21 |
| 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 | false |
| 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 | 2023-11-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MIMI S J HU |
| ReturnHeader/ReturnTs | 0 | 2023-11-27T13:38:47-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | ROBERT |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | POLLOCK |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-08-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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
- $19,244
- Liabilities
- $238
- Net assets
- $19,006
- Revenue
- $60,745
- Expenses
- $65,401
- Net income
- -$4,656