VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-05-15
- IRS object ID
- 201701359349203170
- Schema version
- 2016v3.0
- 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 | 2017-05-15T09:33:02-07:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
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 | 2016-01-01 | 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 | 2017-05-15 | 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 | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | 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 | $131,727 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $71,745 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $45,355 | ProgramServiceRevenueAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $14,627 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $1,790 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $12,837 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $129,937 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $50,102 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $52,644 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $37,969 | OtherExpensesTotalAmt |
| Total Expenses | $140,715 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$10,778 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $76,167 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $65,389 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,637 | BOYAmt |
| EOY | $64,296 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,861 | BOYAmt |
| EOY | $5,203 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,669 | BOYAmt |
| EOY | $33 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,167 | BOYAmt |
| EOY | $69,532 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,143 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,167 | BOYAmt |
| EOY | $65,389 | 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 | $93,616 |
| PHOTOGRAPHY WORKSHOPS | $10,926 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $104,542 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JUDY YEMMA | ||
| President | 5.00 | $0 |
| REBECCA GREGG | ||
| Secretary | 5.00 | $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 |
| 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 | $40,173 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48,194 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $65,969 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,102 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $71,745 | CurrentTaxYearAmt |
| Total | $294,183 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $36,576 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,109 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,811 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,705 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,355 | CurrentTaxYearAmt |
| Total | $199,556 | 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 | $76,749 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $82,303 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $110,780 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $106,807 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $117,100 | CurrentTaxYearAmt |
| Total | $493,739 | 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 | $493,739 | 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 | $16,814 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,931 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,943 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,542 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,627 | CurrentTaxYearAmt |
| Total | $66,857 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $93,563 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $98,234 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $119,723 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,349 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $131,727 | CurrentTaxYearAmt |
| Total | $560,596 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.88070 | PublicSupportCY509Pct |
| Public Support PY509 | 0.88140 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (18 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1009 | Depreciation $847 |
| Other Expenses.1012 | Insurance $2111 |
| Other Expenses.1 | WORKSHOPS $10927 |
| Other Expenses.2 | EXHIBIT EXPENSES $5439 |
| Other Expenses.3 | WEB SITE $3992 |
| Other Expenses.4 | BANK CREDIT CARD FEES $3624 |
| Other Expenses.5 | SUPPLIES $3328 |
| Other Expenses.6 | TELEPHONE $2480 |
| Other Expenses.7 | MARKETING $1873 |
| Other Expenses.8 | GALLERY $1378 |
| Other Expenses.9 | SECURITY $907 |
| Other Expenses.10 | SOFTWARE $552 |
| Other Expenses.11 | MEMBERSHIP $401 |
| Other Expenses.12 | FILING FEES $110 |
| Other Assets.1002 | Furniture and Fixtures - Beginning $189 Furniture and Fixtures - Ending $0 |
| Other Assets.1005 | Accounts Receivable - Beginning $33 Accounts Receivable - Ending $33 |
| Other Assets.1 | OTHER ASSETS - Beginning $4447 OTHER ASSETS - Ending $0 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $4143 |