STRATEGY STUDIO / PUBLIC DATA EXPLORER

VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-09
IRS object ID
202431309349200508
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-09T05:50:31-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680240653EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VIEWPOINT PHOTOGRAPHIC ART CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Roberta McClellanInCareOfNm
Business Name ControlVIEWBusinessNameControlTxt
Foreign Phone9164412341ForeignPhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12015 J STREETAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP958113124ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJill MoriPersonNm
Person TitleBookkeeperPersonTitleTxt
Signature2024-05-09SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJillPersonFirstNm
Person LastMoriPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresswww.viewpointphotoartcenter.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$144,776GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$43,940ContributionsGiftsGrantsEtcAmt
Program Service Revenue$35,644ProgramServiceRevenueAmt
Membership Dues$27,445MembershipDuesAmt
Investment Income$585InvestmentIncomeAmt
Sale Of Assets Gross$0SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Fundraising Gross Income$37,162FundraisingGrossIncomeAmt
Special Events Direct Expenses$1,378SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$35,784SpecialEventsNetIncomeLossAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Total Revenue$143,398TotalRevenueAmt
Benefits Paid To Or For Members$0BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$0SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$45,615FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$55,573OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$1,382PrintingPublicationsPostageAmt
Other Expenses Total$35,584OtherExpensesTotalAmt
Total Expenses$138,154TotalExpensesAmt
Excess Or Deficit For Year$5,244ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$93,692NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$98,936NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$79,600BOYAmt
EOY$86,494EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$2,905BOYAmt
EOY$2,905EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$15,951BOYAmt
EOY$15,951EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$98,456BOYAmt
EOY$105,350EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,764BOYAmt
EOY$6,414EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$93,692BOYAmt
EOY$98,936EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeViewpoint Photographic Art Center exists to promote the photographic arts in the Sacramento Valley. In conjunction with this mission the organization operates a gallery Viewpoint Gallery that is devoted exclusively to photography.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
Operation of the gallery$24,116$63,132
Photography Workshops$0$3,929
Student Art Show$0$325
FieldValueIRS element (for citing)
Total Program Service Expenses$67,386TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
David Kalb
President1$0$0$0
Kerik Kouklis
Vice President1$0$0$0
Rebecca Gregg
Secretary1$0$0$0
Karen Connell
Treasurer5$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonViewpoint Photographic Art CenterPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12015 J STREETAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP958113124ZIPCd
FieldValueIRS element (for citing)
Phone9164112341PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$67,276CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$101,813CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$102,398CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$76,714CurrentTaxYearMinus1YearAmt
Current Tax Year$96,841CurrentTaxYearAmt
Total$445,042TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$45,522CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$23,865CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$32,190CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$32,204CurrentTaxYearMinus1YearAmt
Current Tax Year$38,143CurrentTaxYearAmt
Total$171,924TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$112,798CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$125,678CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$134,588CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$108,918CurrentTaxYearMinus1YearAmt
Current Tax Year$134,984CurrentTaxYearAmt
Total$616,966TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$616,966PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$242CurrentTaxYearMinus1YearAmt
Current Tax Year$585CurrentTaxYearAmt
Total$827TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$242CurrentTaxYearMinus1YearAmt
Current Tax Year$585CurrentTaxYearAmt
Total$827TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$16,955CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,627CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,510CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,647CurrentTaxYearMinus1YearAmt
Current Tax Year$9,481CurrentTaxYearAmt
Total$59,220TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$129,753CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$140,305CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$145,098CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$116,807CurrentTaxYearMinus1YearAmt
Current Tax Year$145,050CurrentTaxYearAmt
Total$677,013TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.9113PublicSupportCY509Pct
Public Support PY5090.9015PublicSupportPY509Pct
Investment Income CY0.0012InvestmentIncomeCYPct
Investment Income PY0.0004InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePart III - Line 12FormAndLineReferenceDesc
Explanation| Year:, Amount:, Description:| 2019, 16955, Special Events Net| 2020, 14627Special Events Net| 2021, 10510Special Events Net| 2022, 7647Special Events Net| 2023, 9481Special Events Net|ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Big Day of GivingEvent1Nm
Gross Receipts Event1$17,361GrossReceiptsEvent1Amt
Charitable Contri Event1$0CharitableContriEvent1Amt
Gross Revenue Event1$17,361GrossRevenueEvent1Amt
Cash Prizes Event1$0CashPrizesEvent1Amt
Non Cash Prizes Event1$0NonCashPrizesEvent1Amt
Rent Facility Costs Event1$0RentFacilityCostsEvent1Amt
Food And Beverage Event1$0FoodAndBeverageEvent1Amt
Entertainment Event1$0EntertainmentEvent1Amt
Other Direct Expenses Event1$600OtherDirectExpensesEvent1Amt
Event2Year End AppealEvent2Nm
Gross Receipts Event2$10,320GrossReceiptsEvent2Amt
Charitable Contri Event2$0CharitableContriEvent2Amt
Gross Revenue Event2$10,320GrossRevenueEvent2Amt
Cash Prizes Event2$0CashPrizesEvent2Amt
Non Cash Prizes Event2$0NonCashPrizesEvent2Amt
Rent Facility Costs Event2$0RentFacilityCostsEvent2Amt
Food And Beverage Event2$0FoodAndBeverageEvent2Amt
Entertainment Event2$0EntertainmentEvent2Amt
Other Direct Expenses Event2$710OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$9,481GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$0CharitableContriOtherEventsAmt
Gross Revenue Other Events$9,481GrossRevenueOtherEventsAmt
Cash Prizes Other Events$0CashPrizesOtherEventsAmt
Non Cash Prizes Other Events$0NonCashPrizesOtherEventsAmt
Rent Fclty Costs Other Events$0RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events$0FoodAndBeverageOtherEventsAmt
Entertainment Other Events$0EntertainmentOtherEventsAmt
Oth Direct Expnss Other Events$67OthDirectExpnssOtherEventsAmt
Gross Receipts Total$37,162GrossReceiptsTotalAmt
Charitable Contributions Tot$0CharitableContributionsTotAmt
Gross Revenue Total Events$37,162GrossRevenueTotalEventsAmt
Cash Prizes Total Events$0CashPrizesTotalEventsAmt
Non Cash Prizes Total Events$0NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$0RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$0FoodAndBeverageTotalEventsAmt
Entertainment Total Events$0EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$1,377OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$1,377DirectExpenseSummaryEventsAmt
Net Income Summary$35,785NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, line 16| Other Expenses:, Amount:| Software, $253| Bank and Credit Card Fees, $2524| Filing Fees, $247| Alarm Expense, $1264| Office Expenses, $990| Telecommunications, $2066| Exhibit Expenses, $5033| Advertising, $3296| Membership Expenses, $780| Photo Month Expenses, $2893| Website, $9069| Workshop Expenses, $3929| Insurance, $3163| Gallery Operations, $77|
Part II, line 24| Explanation:, BOYAmount:, EOYAmount:| Rent Deposit - $10,192 Furniture & Fixtures - $556 Leasehold Improvements - $5,203, $15951, $15951|
Part II, line 26| Explanation:, BOYAmount:, EOYAmount:| Accounts Payable and Accrued Expenses, $4764, $6414|