VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2013-03-26
- IRS object ID
- 201340859349200009
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-03-26T14:44:26-07:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Barbara L Jicha CPA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680240653 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIEWPOINT PHOTOGRAPHIC ART CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | VIEW | NameControl |
| Phone | 9164412341 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2015 J ST | AddressLine1 |
| City | SACRAMENTO | City |
| State | CA | State |
| ZIP Code | 95814 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAREN CONNELL | Name |
| Title | Treasurer | Title |
| Date Signed | 2013-03-26 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BARBARA L JICHA | Name |
| Phone | 5308870609 | Phone |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Schedule B Not Required | X | ScheduleBNotRequired |
| Web Site | www.viewpointgallery.org | WebSite |
| Organization501c3 | X | Organization501c3 |
| Gross Receipts | 127946 | GrossReceipts |
| Info In Schedule O Part I | X | InfoInScheduleOPartI |
| Contributions Gifts Grants Etc | 9932 | ContributionsGiftsGrantsEtc |
| Program Service Revenue | 60553 | ProgramServiceRevenue |
| Membership Dues | 38723 | MembershipDues |
| Investment Income | 2 | InvestmentIncome |
| Cost Other Basis And Sales Expenses | 0 | CostOtherBasisAndSalesExpenses |
| Fundraising Gross Income | 18736 | FundraisingGrossIncome |
| Special Events Direct Expenses | 5602 | SpecialEventsDirectExpenses |
| Special Events Net Income Loss | 13134 | SpecialEventsNetIncomeLoss |
| Cost Of Goods Sold | 0 | CostOfGoodsSold |
| Total Revenue | 122344 | TotalRevenue |
| Fees And Oth Pymt To Ind Contractors | 3510 | FeesAndOthPymtToIndContractors |
| Occupancy Rent Utilities And Maint | 61226 | OccupancyRentUtilitiesAndMaint |
| Printing Publications Postage | 110 | PrintingPublicationsPostage |
| Other Expenses Total | 51199 | OtherExpensesTotal |
| Total Expenses | 116045 | TotalExpenses |
| Excess Or Deficit For Year | 6299 | ExcessOrDeficitForYear |
| Net Assets Or Fund Balances BOY | 63082 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 69381 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part II | X | InfoInScheduleOPartII |
Cash Savings And Investments CashSavingsAndInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51430 | BOY |
| EOY | 58696 | EOY |
Land And Buildings LandAndBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9151 | BOY |
| EOY | 8493 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3171 | BOY |
| EOY | 2192 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 63752 | BOY |
| EOY | 69381 | EOY |
Sum Of Total Liabilities SumOfTotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 670 | BOY |
Net Assets Or Fund Balances NetAssetsOrFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 63082 | BOY |
| EOY | 69381 | EOY |
| 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. | PrimaryExemptPurpose |
Program Service Accomplishment ProgramServiceAccomplishment (2 entries)
| Description Program Service AccomDescriptionProgramServiceAccom | Grants And AllocationsGrantsAndAllocations |
|---|---|
| PHOTOGRAPHY WORKSHOPS | 27934 |
| OPERATION OF GALLERY | 78127 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | 106061 | TotalProgramServiceExpenses |
Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation |
|---|---|---|---|---|---|---|
| KAREN CONNELL | ||||||
| 4317 RAVENWOOD AVENUE | SACRAMENTO | CA | 95821 | Treasurer | 5.00 | 0 |
| REBECCA GREGG | ||||||
| 6125 STONEHILL | ROCKLIN | CA | 95677 | Secretary | 5.00 | 0 |
| MICHAEL CORLEW | ||||||
| 175 BRIGGS RANCH ROAD | FOLSOM | CA | 95630 | President | 5.00 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRpt |
| Made Changes To Orgnzng Etc Doc | false | MadeChangesToOrgnzngEtcDoc |
| Organization Had UBI | false | OrganizationHadUBI |
| Organization Filed990 T | false | OrganizationFiled990T |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Organization Dissolved Etc | false | OrganizationDissolvedEtc |
| Did Org File Form1120 POL This Year | false | DidOrgFileForm1120POLThisYear |
| Made Loans To From Officers | false | MadeLoansToFromOfficers |
| Initiation Fees And Capital Contri | 0 | InitiationFeesAndCapitalContri |
| Gross Receipts For Public Use | 0 | GrossReceiptsForPublicUse |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTrans |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KAREN CONNELL | NamePerson |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4317 RAVENWOOD AVENUE | AddressLine1 |
| City | SACRAMENTO | City |
| State | CA | State |
| ZIP Code | 95821 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9164814205 | TelephoneNumber |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccount |
| Foreign Office | false | ForeignOffice |
| Maintain Any Donor Advised Funds | false | MaintainAnyDonorAdvisedFunds |
| Does Org Have Hospital | false | DoesOrgHaveHospital |
| Tanning Services Provided | false | TanningServicesProvided |
| Form720 Filed | false | Form720Filed |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction With Control Entity | false | TransactionWithControlEntity |
| Engage Political Cmpgn Activities | false | EngagePoliticalCmpgnActivities |
| Engage In Lobbying Activities | false | EngageInLobbyingActivities |
| Operating School | false | OperatingSchool |
| Trnsfrs Exempt Non Char Related Org | false | TrnsfrsExemptNonCharRelatedOrg |
| Related Org Section527 Org | false | RelatedOrgSection527Org |
| Part VI Of Comp Of Highest Paid Empl | NONE | PartVIOfCompOfHighestPaidEmpl |
| Part VIA Hghst Paid Cntrct Prof Ser | NONE | PartVIAHghstPaidCntrctProfSer |
| Filed Schedule A | true | FiledScheduleA |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 27303 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 40726 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 37547 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 44611 | CurrentTaxYearMinus1Year |
| Current Tax Year | 48654 | CurrentTaxYear |
| Total | 198841 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 37306 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 41434 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 47602 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 52096 | CurrentTaxYearMinus1Year |
| Current Tax Year | 60552 | CurrentTaxYear |
| Total | 238990 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 64609 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 82160 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 85149 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 96707 | CurrentTaxYearMinus1Year |
| Current Tax Year | 109206 | CurrentTaxYear |
| Total | 437831 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 437831 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3084 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1240 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 64 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2 | CurrentTaxYear |
| Total | 4393 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3084 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1240 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 64 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 3 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2 | CurrentTaxYear |
| Total | 4393 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 23836 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 21361 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15842 | CurrentTaxYearMinus1Year |
| Current Tax Year | 13134 | CurrentTaxYear |
| Total | 74173 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 67693 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 107236 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 106574 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 112552 | CurrentTaxYearMinus1Year |
| Current Tax Year | 122342 | CurrentTaxYear |
| Total | 516397 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.84790 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.86160 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00850 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01050 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ART AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 18736 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 18736 | GrossRevenueEvent1 |
| Entertainment Event1 | 1317 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 4285 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 18736 | GrossReceiptsTotal |
| Gross Revenue Total Events | 18736 | GrossRevenueTotalEvents |
| Entertainment Total Events | 1317 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 4285 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 5602 | DirectExpenseSummaryEvents |
| Net Income Summary | 13134 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (17 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990-EZ, Part II, Line 26.2 | Total Liabilities.2 | COMMISSION - Beginning $424 COMMISSION - Ending $0 |
| Form 990-EZ, Part II, Line 26.1 | Total Liabilities.1 | SALES TAX PAYABLE - Beginning $246 SALES TAX PAYABLE - Ending $0 |
| Form 990-EZ, Part II, Line 24.1003 | Other Assets.1003 | Machinery and Equipment - Beginning $1097 Machinery and Equipment - Ending $495 |
| Form 990-EZ, Part II, Line 24.1002 | Other Assets.1002 | Furniture and Fixtures - Beginning $2074 Furniture and Fixtures - Ending $1697 |
| Form 990-EZ, Part I, Line 16.12 | Other Expenses.12 | FILING FEES $80 |
| Form 990-EZ, Part I, Line 16.10 | Other Expenses.10 | SOFTWARE $216 |
| Form 990-EZ, Part I, Line 16.9 | Other Expenses.9 | EQUIPMENT AND REPAIR $287 |
| Form 990-EZ, Part I, Line 16.8 | Other Expenses.8 | SECURITY $578 |
| Form 990-EZ, Part I, Line 16.7 | Other Expenses.7 | MEMBERSHIP DEVELOPMENT $890 |
| Form 990-EZ, Part I, Line 16.6 | Other Expenses.6 | WEB SITE / INTERNET $1090 |
| Form 990-EZ, Part I, Line 16.5 | Other Expenses.5 | TELEPHONE $1667 |
| Form 990-EZ, Part I, Line 16.4 | Other Expenses.4 | OFFICE EXPENSE $2347 |
| Form 990-EZ, Part I, Line 16.3 | Other Expenses.3 | BANK FEES $3318 |
| Form 990-EZ, Part I, Line 16.2 | Other Expenses.2 | EXHIBIT EXPENSES $7796 |
| Form 990-EZ, Part I, Line 16.1 | Other Expenses.1 | WORKSHOPS $27392 |
| Form 990-EZ, Part I, Line 16.1012 | Other Expenses.1012 | Insurance $3901 |
| Form 990-EZ, Part I, Line 16.1009 | Other Expenses.1009 | Depreciation $1637 |