VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-04-22
- IRS object ID
- 202101129349200705
- Schema version
- 2020v4.0
- 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 | 2021-04-22T09:52:44-04:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | 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 | Karen Connell | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2021-04-22 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | 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 | $137,261 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $45,000 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $26,433 | ProgramServiceRevenueAmt |
| Membership Dues | $29,391 | MembershipDuesAmt |
| Investment Income | $70 | InvestmentIncomeAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $36,367 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $1,820 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $34,547 | SpecialEventsNetIncomeLossAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $135,441 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $36,862 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $37,371 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $894 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $24,719 | OtherExpensesTotalAmt |
| Total Expenses | $99,846 | TotalExpensesAmt |
| Excess Or Deficit For Year | $35,595 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $49,652 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $85,247 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,237 | BOYAmt |
| EOY | $86,480 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,229 | BOYAmt |
| EOY | $2,905 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,466 | BOYAmt |
| EOY | $89,385 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,814 | BOYAmt |
| EOY | $4,138 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,652 | BOYAmt |
| EOY | $85,247 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | Viewpoint 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 (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Operation of the gallery | $0 | $96,926 |
| Photography Workshops | $0 | $4,730 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $101,656 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Kerik Kouklis | ||
| President | 1.00 | $0 |
| David Kalb | ||
| Vice President | 1.00 | $0 |
| Rebecca Gregg | ||
| Secretary | 1.00 | $0 |
| Karen Connell | ||
| Treasurer | 5.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Karen Connell | BusinessNameLine1Txt |
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) |
|---|---|---|
| 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 |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $71,745 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $68,026 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,290 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $67,276 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $101,813 | CurrentTaxYearAmt |
| Total | $375,150 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $45,355 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $41,866 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,081 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,865 | CurrentTaxYearAmt |
| Total | $212,689 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $117,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $109,892 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $122,371 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $112,798 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $125,678 | CurrentTaxYearAmt |
| Total | $587,839 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $587,839 | PublicSupportTotal509Amt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11,512 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,889 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,083 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,955 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,627 | CurrentTaxYearAmt |
| Total | $74,066 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $128,612 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $124,781 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $138,454 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $129,753 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $140,305 | CurrentTaxYearAmt |
| Total | $661,905 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.89 | PublicSupportCY509Pct |
| Public Support PY509 | 0.89 | PublicSupportPY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | false | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
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:| 2016, 11512.0000, Special Events, Net| 2017, 14889Special Events, Net| 2018, 16083Special Events, Net| 2019, 16955Special Events, Net| 2020, 14627Special Events, Net| | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Annual Fundraiser | Event1Nm |
| Gross Receipts Event1 | $8,944 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $0 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $8,944 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $0 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $0 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $0 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $338 | OtherDirectExpensesEvent1Amt |
| Event2 | Year End Appeal | Event2Nm |
| Gross Receipts Event2 | $8,187 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $0 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $8,187 | 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 | $705 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Other Events | $19,236 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $0 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $19,236 | 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 | $777 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $36,367 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $0 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $36,367 | 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 | $1,820 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $1,820 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $34,547 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, line 16 | | Other Expenses:, Amount:| Advertising and Promotion, $6217| Bank & Credit Card Fees, $2121| Depreciation, $657| Exhibit Expense, $4295| Filing Fee, $105| Bookkeeping Software, $755| Website, $209| Other Financial Operations, $705| Telephone, $2230| Workshops, $4730| Insurance, $2695| |
| Part II, line 26 | | Explanation:, BOYAmount:, EOYAmount:| Accounts Payable and Accrued Expenses, $4814, $4138| |