VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-14
- IRS object ID
- 201421349349201562
- Schema version
- 2013v3.1
- 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 | 2014-05-14T08:33:43-07:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Barbara L Jicha CPA | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 584 | AddressLine1 |
| City | Auburn | City |
| State | CA | State |
| ZIP Code | 95604 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | 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 | BusinessNameLine1 |
| 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 ST | AddressLine1 |
| City | SACRAMENTO | City |
| State | CA | State |
| ZIP Code | 95811 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN CONNELL | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2014-05-14 | 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 | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | 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 | $101,668 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $11,901 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $34,109 | ProgramServiceRevenueAmt |
| Membership Dues | $36,293 | MembershipDuesAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $19,365 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $3,434 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $15,931 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $98,234 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $510 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $53,242 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $384 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $32,240 | OtherExpensesTotalAmt |
| Total Expenses | $86,376 | TotalExpensesAmt |
| Excess Or Deficit For Year | $11,858 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $73,727 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $85,585 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,749 | BOYAmt |
| EOY | $78,018 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,835 | BOYAmt |
| EOY | $7,177 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,484 | BOYAmt |
| EOY | $943 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,068 | BOYAmt |
| EOY | $86,138 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,341 | BOYAmt |
| EOY | $553 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,727 | BOYAmt |
| EOY | $85,585 | 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 | $62,430 |
| PHOTOGRAPHY WORKSHOPS | $6,488 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $68,918 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JEFF REDMAN | ||
| 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 |
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 | AddressLine1 |
| City | SACRAMENTO | City |
| State | CA | State |
| ZIP Code | 95811 | ZIPCode |
| 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 | $37,547 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $44,611 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $48,654 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $40,173 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,194 | CurrentTaxYearAmt |
| Total | $219,179 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,602 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $52,096 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $60,552 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $36,576 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,109 | CurrentTaxYearAmt |
| Total | $230,935 | 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 | $85,149 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $96,707 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $109,206 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,749 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,303 | CurrentTaxYearAmt |
| Total | $450,114 | 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 | $450,114 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $64 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Total | $69 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $64 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2 | CurrentTaxYearMinus2YearsAmt |
| Total | $69 | 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 | $21,361 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,842 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,134 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,814 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,931 | CurrentTaxYearAmt |
| Total | $83,082 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $106,574 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $112,552 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $122,342 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $93,563 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $98,234 | CurrentTaxYearAmt |
| Total | $533,265 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.84410 | PublicSupportCY509Pct |
| Public Support PY509 | 0.82980 | PublicSupportPY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00240 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ART AUCTION | NameOfEvent1Amt |
| Gross Receipts Event1 | $19,365 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $19,365 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $273 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $3,161 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $19,365 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $19,365 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $273 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,161 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,434 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $15,931 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (20 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1002 | Office Expenses $2917 |
| Other Expenses.1008 | Interest $39 |
| Other Expenses.1009 | Depreciation $1199 |
| Other Expenses.1012 | Insurance $3852 |
| Other Expenses.1 | WORKSHOPS $6488 |
| Other Expenses.2 | EXHIBIT EXPENSES $5822 |
| Other Expenses.3 | BANK CREDIT CARD FEES $3840 |
| Other Expenses.4 | FIELD TRIP $2200 |
| Other Expenses.5 | TELEPHONE $2077 |
| Other Expenses.6 | EQUIPMENT $1296 |
| Other Expenses.7 | MEMBERSHIP $866 |
| Other Expenses.8 | SECURITY $492 |
| Other Expenses.9 | SOFTWARE $390 |
| Other Expenses.11 | DONATION $300 |
| Other Expenses.12 | SCHOLARSHIP $250 |
| Other Expenses.13 | WEB SITE $157 |
| Other Expenses.14 | FILING FEES $55 |
| Other Assets.1002 | Furniture and Fixtures - Beginning $1320 Furniture and Fixtures - Ending $943 |
| Other Assets.1003 | Machinery and Equipment - Beginning $164 Machinery and Equipment - Ending $0 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $1341 Accounts Payable and Accrued Expenses - Ending $553 |