STRATEGY STUDIO / PUBLIC DATA EXPLORER

VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-09
IRS object ID
202311299349200626
Schema version
2022v5.0
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)
Return2023-05-09T07:50:56-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

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 Phone9166066072ForeignPhoneNum

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
Signature2023-05-09SignatureDt
FieldValueIRS element (for citing)
Tax2022TaxYr
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.viewpointgallery.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$117,471GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$32,765ContributionsGiftsGrantsEtcAmt
Program Service Revenue$32,673ProgramServiceRevenueAmt
Membership Dues$24,340MembershipDuesAmt
Investment Income$242InvestmentIncomeAmt
Fundraising Gross Income$27,451FundraisingGrossIncomeAmt
Special Events Direct Expenses$1,516SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$25,935SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Total Revenue$115,955TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$43,115FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$49,564OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$3,295PrintingPublicationsPostageAmt
Other Expenses Total$34,260OtherExpensesTotalAmt
Total Expenses$130,234TotalExpensesAmt
Excess Or Deficit For Year-$14,279ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$107,971NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$93,692NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$93,116BOYAmt
EOY$79,600EOYAmt

Land And Buildings LandAndBuildingsGrp

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

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$16,063BOYAmt
EOY$15,951EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$112,084BOYAmt
EOY$98,456EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,113BOYAmt
EOY$4,764EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$107,971BOYAmt
EOY$93,692EOYAmt
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$16,400$59,615
Photography Workshops$0$4,106
Student Art Show$0$325
FieldValueIRS element (for citing)
Total Program Service Expenses$64,046TotalProgramServiceExpensesAmt

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
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

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Viewpoint Photographic Art CenterBusinessNameLine1Txt

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$66,290CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$67,276CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$101,813CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$102,398CurrentTaxYearMinus1YearAmt
Current Tax Year$76,714CurrentTaxYearAmt
Total$414,491TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$56,081CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45,522CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$23,865CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$32,190CurrentTaxYearMinus1YearAmt
Current Tax Year$32,204CurrentTaxYearAmt
Total$189,862TotalAmt

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$122,371CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$112,798CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$125,678CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$134,588CurrentTaxYearMinus1YearAmt
Current Tax Year$108,918CurrentTaxYearAmt
Total$604,353TotalAmt

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$604,353PublicSupportTotal509Amt

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$0CurrentTaxYearMinus1YearAmt
Current Tax Year$242CurrentTaxYearAmt
Total$242TotalAmt

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$0CurrentTaxYearMinus1YearAmt
Current Tax Year$242CurrentTaxYearAmt
Total$242TotalAmt

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$16,083CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$16,955CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,627CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,510CurrentTaxYearMinus1YearAmt
Current Tax Year$7,647CurrentTaxYearAmt
Total$65,822TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$138,454CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$129,753CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$140,305CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$145,098CurrentTaxYearMinus1YearAmt
Current Tax Year$116,807CurrentTaxYearAmt
Total$670,417TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.90PublicSupportCY509Pct
Public Support PY5090.89PublicSupportPY509Pct
Investment Income CY0.00InvestmentIncomeCYPct
Investment Income PY0.00InvestmentIncomePYPct
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:| 2018, 16083, Special Events Net| 2019, 16955Special Events Net| 2020, 14627Special Events Net| 2021, 10510Special Events Net| 2022, 7647Special Events Net|ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Big Day of GivingEvent1Nm
Gross Receipts Event1$14,357GrossReceiptsEvent1Amt
Charitable Contri Event1$0CharitableContriEvent1Amt
Gross Revenue Event1$14,357GrossRevenueEvent1Amt
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$485OtherDirectExpensesEvent1Amt
Event2Year End AppealEvent2Nm
Gross Receipts Event2$8,310GrossReceiptsEvent2Amt
Charitable Contri Event2$0CharitableContriEvent2Amt
Gross Revenue Event2$8,310GrossRevenueEvent2Amt
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$663OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$11,890GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$0CharitableContriOtherEventsAmt
Gross Revenue Other Events$11,890GrossRevenueOtherEventsAmt
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$4,106OthDirectExpnssOtherEventsAmt
Gross Receipts Total$34,557GrossReceiptsTotalAmt
Charitable Contributions Tot$0CharitableContributionsTotAmt
Gross Revenue Total Events$34,557GrossRevenueTotalEventsAmt
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$5,254OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$5,254DirectExpenseSummaryEventsAmt
Net Income Summary$29,303NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, line 16| Other Expenses:, Amount:| Bank and Credit Card Fees - $2353 Software - $915 Filing Fees - $291 Insurance - $2910 Alarm Expense - $1077 Office Expense - $692 Telecommunications - $2,373 Tenant Improvements - $3,000 PR Services - $1422 Website - $6,710 Workshop Expenses - $4,106 Advertising - $3696 Gallery Exhibit Expenses - $4715, $34260|
Part II, line 24| Explanation:, BOYAmount:, EOYAmount:| Rent Deposit - $10,192 Furniture & Fixtures - $556 Leasehold Improvements - $5,203, $16063, $15951|
Part II, line 26| Explanation:, BOYAmount:, EOYAmount:| Accounts Payable and Accrued Expenses, $4113, $4764|