VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-04-21
- IRS object ID
- 202231119349200218
- Schema version
- 2021v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-04-21T12:46:37-04:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680240653 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIEWPOINT PHOTOGRAPHIC ART CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Roberta McClellan | InCareOfNm |
| Business Name Control | VIEW | BusinessNameControlTxt |
| Foreign Phone | 9166066072 | ForeignPhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2015 J STREET | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 958113124 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jill Mori | PersonNm |
| Person Title | Bookkeeper | PersonTitleTxt |
| Signature | 2022-04-21 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.viewpointgallery.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $134,588 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $58,112 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $26,842 | ProgramServiceRevenueAmt |
| Membership Dues | $30,403 | MembershipDuesAmt |
| Fundraising Gross Income | $19,231 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $14,350 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $4,881 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $120,238 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $41,980 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $51,672 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $334 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $18,358 | OtherExpensesTotalAmt |
| Total Expenses | $112,344 | TotalExpensesAmt |
| Excess Or Deficit For Year | $7,894 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $100,077 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $107,971 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,247 | BOYAmt |
| EOY | $93,116 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,905 | BOYAmt |
| EOY | $2,905 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,063 | BOYAmt |
| EOY | $16,063 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,215 | BOYAmt |
| EOY | $112,084 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,138 | BOYAmt |
| EOY | $4,113 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,077 | BOYAmt |
| EOY | $107,971 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | ViewpointPhotographicArtCenterexiststopromotethephotographicartsintheSacramentoValley.Inconjunctionwiththismission,theorganizationoperatesagalleryViewpointGallerythatisdevotedexclusivelytophotography. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Operationofthegallery | $15,000 | $62,110 |
| PhotographyWorkshops | $0 | $3,285 |
| StudentArtShow | $0 | $325 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $65,720 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (13 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| David Kalb | ||||
| President | 1.00 | $0 | $0 | $0 |
| Kerik Kouklis | ||||
| Vice President | 1.00 | $0 | $0 | $0 |
| Rebecca Gregg | ||||
| Secretary | 1.00 | $0 | $0 | $0 |
| Karen Connell | ||||
| Treasurer | 5.00 | $0 | $0 | $0 |
| N A | ||||
| N A | 0 | $0 | $0 | $0 |
| N A | ||||
| N A | 0 | $0 | $0 | $0 |
| N A | ||||
| N A | 0 | $0 | $0 | $0 |
| N A | ||||
| N A | 0 | $0 | $0 | $0 |
| N A | ||||
| N A | 0 | $0 | $0 | $0 |
| N A | ||||
| N A | 0 | $0 | $0 | $0 |
| None | ||||
| N A | 0 | $0 | $0 | $0 |
| None | ||||
| N A | 0 | $0 | $0 | $0 |
| N A | ||||
| N A | 0 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Karen Connell | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2015 J STREET | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 958113124 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9164814205 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $68,026 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,290 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $67,276 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $101,813 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $102,398 | CurrentTaxYearAmt |
| Total | $405,803 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,866 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $56,081 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45,522 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,865 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,190 | CurrentTaxYearAmt |
| Total | $199,524 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $109,892 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $122,371 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $112,798 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,678 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $134,588 | CurrentTaxYearAmt |
| Total | $605,327 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $605,327 | PublicSupportTotal509Amt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,083 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,955 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,510 | CurrentTaxYearAmt |
| Total | $73,064 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $124,781 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $138,454 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,753 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $140,305 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $145,098 | CurrentTaxYearAmt |
| Total | $678,391 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.89 | PublicSupportCY509Pct |
| Public Support PY509 | 0.89 | PublicSupportPY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part III - Line 12 | FormAndLineReferenceDesc |
| Explanation | | Year:, Amount:, Description:| 2017, 14889.0000, Special Events Net| 2018, 16083Special Events Net| 2019, 16955Special Events Net| 2020, 14627Special Events Net| 2021, 10510Special Events Net| | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Big Day of Giving | Event1Nm |
| Gross Receipts Event1 | $21,696 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $0 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $21,696 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $0 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $0 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $0 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $770 | OtherDirectExpensesEvent1Amt |
| Event2 | Year End Appeal | Event2Nm |
| Gross Receipts Event2 | $5,300 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $0 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $5,300 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $0 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $0 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $0 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $0 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $0 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $2,487 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $8,583 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $0 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $8,583 | GrossRevenueOtherEventsAmt |
| Cash Prizes Other Events | $0 | CashPrizesOtherEventsAmt |
| Non Cash Prizes Other Events | $0 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $0 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $0 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Oth Direct Expnss Other Events | $511 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $35,579 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $0 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $35,579 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $0 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $0 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $0 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $0 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,768 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,768 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $31,811 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 16 | | Other Expenses:, Amount:| Bank Fees - $ 2475 Software - $1219 Filing Fees - $251 Insurance - $2696 Alarm - $571 Office Expenses - $466 Telecommunications - $2280 Marketing - $2410 Training - $260 Website - $5730, $18358| |
| Part II, line 24 | | Explanation:, BOYAmount:, EOYAmount:| Rent Deposit - $10,192 Furniture & Fixtures - $556 Leasehold Improvements - $5,203 Accounts Receivable - $112, $16063, $16063| |
| Part II, line 26 | | Explanation:, BOYAmount:, EOYAmount:| Accounts Payable and Accrued Expenses, $4138, $4113| |