VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-07-30
- IRS object ID
- 202012129349200911
- Schema version
- 2019v5.0
- 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 | 2020-07-30T13:29:38-07:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 562477750 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EXECUTIVE RESOURCES FINANCIAL SERVICES INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 57 | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | 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) |
|---|---|---|
| Business Name Control | VIEW | BusinessNameControlTxt |
| Phone | 9164412341 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2015 J Street | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95811 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Karen Connell | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 9164814205 | PhoneNum |
| Signature | 2020-07-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Stephanie Allen | PreparerPersonNm |
| PTIN | P00447179 | PTIN |
| Phone | 5308886691 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2020-11-19 02:30:22Z | 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 | $132,306 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $37,902 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $74,896 | ProgramServiceRevenueAmt |
| Investment Income | $325 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $19,183 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $4,294 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $14,889 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $128,012 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $49,929 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $54,729 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $107 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $27,511 | OtherExpensesTotalAmt |
| Total Expenses | $132,276 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$4,264 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $53,916 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $49,652 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,450 | BOYAmt |
| EOY | $51,237 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,887 | BOYAmt |
| EOY | $3,229 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122 | BOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,459 | BOYAmt |
| EOY | $54,466 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,543 | BOYAmt |
| EOY | $4,814 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,916 | BOYAmt |
| EOY | $49,652 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
|---|---|
| Operation of Galley | $125,851 |
| Photography Workshops | $6,425 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $132,276 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Rebecca Gregg | ||
| Secretary | 1.00 | $0 |
| Kerik Kouklis | ||
| President | 1.00 | $0 |
| Karen Connell | ||
| Treasurer | 5.00 | $0 |
| David Kalb | ||
| Vice President | 1.00 | $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 |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| 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 Suite 101 | AddressLine1Txt |
| City | Sacramento | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95811 | 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 |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
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 | $68,102 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71,745 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $68,026 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $66,290 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $67,276 | CurrentTaxYearAmt |
| Total | $341,439 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,705 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,355 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $41,866 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $56,081 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,522 | CurrentTaxYearAmt |
| Total | $227,529 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $106,807 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $117,100 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $109,892 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $122,371 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $112,798 | CurrentTaxYearAmt |
| Total | $568,968 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $568,968 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,542 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,627 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,955 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,083 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,889 | CurrentTaxYearAmt |
| Total | $73,096 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $117,349 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $131,727 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $126,847 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $138,454 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $127,687 | CurrentTaxYearAmt |
| Total | $642,064 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.88620 | PublicSupportCY509Pct |
| Public Support PY509 | 0.89410 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Annual Fund Raiser | Event1Nm |
| Gross Receipts Event1 | $12,343 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $12,343 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $9 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $2,108 | OtherDirectExpensesEvent1Amt |
| Event2 | Year End Appeal | Event2Nm |
| Gross Receipts Event2 | $6,840 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $6,840 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $2,177 | FoodAndBeverageEvent2Amt |
| Gross Receipts Total | $19,183 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $19,183 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $2,186 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $2,108 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $4,294 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $14,889 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $1513 |
| Other Expenses.1002 | Office Expenses $895 |
| Other Expenses.1009 | Depreciation $658 |
| Other Expenses.1012 | Insurance $2807 |
| Other Expenses.1 | Workshops $6425 |
| Other Expenses.2 | Exhibit Expense $5463 |
| Other Expenses.3 | Bank & Credit Card Fees $2773 |
| Other Expenses.4 | Sales Associates $2400 |
| Other Expenses.5 | Telephone $1981 |
| Other Expenses.6 | Meberships $1268 |
| Other Expenses.7 | Software $755 |
| Other Expenses.8 | Other Financial Operations $408 |
| Other Expenses.9 | Filing Fees $165 |
| Other Assets.1005 | Accounts Receivable - Beginning $122 Accounts Receivable - Ending $0 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $7543 Accounts Payable and Accrued Expenses - Ending $4814 |