VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-05-08
- IRS object ID
- 201811289349201601
- Schema version
- 2017v2.2
- 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 | 2018-05-08T14:09:31-07:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202062704 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Barbara L Jicha CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 584 | AddressLine1Txt |
| City | Auburn | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | 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 |
| Signature | 2018-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BARBARA L JICHA | PreparerPersonNm |
| PTIN | P00044289 | PTIN |
| Phone | 5308870609 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | 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 |
| Website Address | www.viewpointgallery.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $129,234 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $68,026 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $41,866 | ProgramServiceRevenueAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $19,342 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $2,387 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $16,955 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $126,847 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $48,302 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $52,668 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,193 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $30,976 | OtherExpensesTotalAmt |
| Total Expenses | $133,139 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$6,292 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $65,389 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $59,097 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,296 | BOYAmt |
| EOY | $55,762 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,203 | BOYAmt |
| EOY | $4,545 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33 | BOYAmt |
| EOY | $58 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,532 | BOYAmt |
| EOY | $60,365 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,143 | BOYAmt |
| EOY | $1,268 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,389 | BOYAmt |
| EOY | $59,097 | 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 GALLERY | $81,876 |
| PHOTOGRAPHY WORKSHOPS | $8,105 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $89,981 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (2 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| REBECCA GREGG | ||
| Secretary | 5.00 | $0 |
| KAREN CONNELL | ||
| Treasurer | 5.00 | $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 |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| 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 STE 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 |
| Form720 Filed | false | Form720FiledInd |
| 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 |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| 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 | $48,194 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $65,969 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $68,102 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $71,745 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,026 | CurrentTaxYearAmt |
| Total | $322,036 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,109 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44,811 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $38,705 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,355 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41,866 | CurrentTaxYearAmt |
| Total | $204,846 | 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 | $82,303 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $110,780 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $106,807 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,100 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $109,892 | CurrentTaxYearAmt |
| Total | $526,882 | 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 | $526,882 | 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 | $15,931 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,943 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,542 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $16,955 | CurrentTaxYearAmt |
| Total | $66,998 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $98,234 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $119,723 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $117,349 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $131,727 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $126,847 | CurrentTaxYearAmt |
| Total | $593,880 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.88720 | PublicSupportCY509Pct |
| Public Support PY509 | 0.88070 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ART AUCTION | Event1Nm |
| Gross Receipts Event1 | $19,342 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $19,342 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $610 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $300 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $1,477 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $19,342 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $19,342 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $610 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $300 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,477 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $2,387 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $16,955 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (16 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1002 | Office Expenses $1817 |
| Other Expenses.1009 | Depreciation $658 |
| Other Expenses.1012 | Insurance $2566 |
| Other Expenses.1 | WORKSHOPS $8105 |
| Other Expenses.2 | EXHIBIT EXPENSES $6192 |
| Other Expenses.3 | BANK CREDIT CARD FEES $5604 |
| Other Expenses.4 | TELEPHONE $2143 |
| Other Expenses.5 | MARKETING $1312 |
| Other Expenses.6 | SECURITY $1008 |
| Other Expenses.8 | EQUIPMENT ($500 EA) $555 |
| Other Expenses.10 | MEMBERSHIP $372 |
| Other Expenses.11 | AWARDS $300 |
| Other Expenses.12 | FILING FEES $185 |
| Other Expenses.13 | WEB SITE $159 |
| Other Assets.1005 | Accounts Receivable - Beginning $33 Accounts Receivable - Ending $58 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $4143 Accounts Payable and Accrued Expenses - Ending $1268 |