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    <Timestamp>2013-03-26T14:44:26-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>Barbara L Jicha CPA</BusinessNameLine1>
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        <City>Auburn</City>
        <State>CA</State>
        <ZIPCode>95604</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>VIEWPOINT PHOTOGRAPHIC ART CENTER INC</BusinessNameLine1>
      </Name>
      <NameControl>VIEW</NameControl>
      <Phone>9164412341</Phone>
      <USAddress>
        <AddressLine1>2015 J ST</AddressLine1>
        <City>SACRAMENTO</City>
        <State>CA</State>
        <ZIPCode>95814</ZIPCode>
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    </Filer>
    <Officer>
      <Name>KAREN CONNELL</Name>
      <Title>Treasurer</Title>
      <DateSigned>2013-03-26</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>BARBARA L JICHA</Name>
      <Phone>5308870609</Phone>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
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      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>www.viewpointgallery.org</WebSite>
      <Organization501c3 referenceDocumentId="IRS990ScheduleA">X</Organization501c3>
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      <ProgramServiceRevenue>60553</ProgramServiceRevenue>
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      <SpecialEventsNetIncomeLoss>13134</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>122344</TotalRevenue>
      <FeesAndOthPymtToIndContractors>3510</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>61226</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>110</PrintingPublicationsPostage>
      <OtherExpensesTotal>51199</OtherExpensesTotal>
      <TotalExpenses>116045</TotalExpenses>
      <ExcessOrDeficitForYear>6299</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>63082</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>69381</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>51430</BOY>
        <EOY>58696</EOY>
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      <LandAndBuildings>
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        <EOY>8493</EOY>
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      <OtherAssetsTotal>
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        <EOY>2192</EOY>
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      <TotalAssets>
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      <PrimaryExemptPurpose>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>
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          <AddressLine1>4317 RAVENWOOD AVENUE</AddressLine1>
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          <State>CA</State>
          <ZIPCode>95821</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>REBECCA GREGG</PersonName>
        <AddressUS>
          <AddressLine1>6125 STONEHILL</AddressLine1>
          <City>ROCKLIN</City>
          <State>CA</State>
          <ZIPCode>95677</ZIPCode>
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        <Title>Secretary</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHAEL CORLEW</PersonName>
        <AddressUS>
          <AddressLine1>175 BRIGGS RANCH ROAD</AddressLine1>
          <City>FOLSOM</City>
          <State>CA</State>
          <ZIPCode>95630</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
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      <SubjectToProxyTax>false</SubjectToProxyTax>
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      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>KAREN CONNELL</NamePerson>
        <AddressUS>
          <AddressLine1>4317 RAVENWOOD AVENUE</AddressLine1>
          <City>SACRAMENTO</City>
          <State>CA</State>
          <ZIPCode>95821</ZIPCode>
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        <TelephoneNumber>9164814205</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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        <CurrentTaxYear>60552</CurrentTaxYear>
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      <GrossReceiptsFromNonUBI>
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      <ValueOfSvcsFcltsFurnishdByGovt>
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        <CurrentTaxYearMinus3Years>82160</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>96707</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>109206</CurrentTaxYear>
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      <AmtsRecdFromDisqualPersons>
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      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <PublicSupportTotal509>437831</PublicSupportTotal509>
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        <CurrentTaxYearMinus3Years>1240</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>64</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2</CurrentTaxYear>
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      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
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        <CurrentTaxYearMinus3Years>1240</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>64</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>2</CurrentTaxYear>
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        <CurrentTaxYearMinus2Years>21361</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>15842</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>13134</CurrentTaxYear>
        <Total>74173</Total>
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      <TotalSupportTotal>
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        <CurrentTaxYearMinus3Years>107236</CurrentTaxYearMinus3Years>
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        <CurrentTaxYearMinus1Year>112552</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>122342</CurrentTaxYear>
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      <PriorYearSupportPercentage>0.86160</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00850</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.01050</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
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      <EventsInformation>
        <NameOfEvent1>ART AUCTION</NameOfEvent1>
        <GrossReceiptsEvent1>18736</GrossReceiptsEvent1>
        <GrossRevenueEvent1>18736</GrossRevenueEvent1>
        <EntertainmentEvent1>1317</EntertainmentEvent1>
        <OtherDirectExpensesEvent1>4285</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>18736</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>18736</GrossRevenueTotalEvents>
        <EntertainmentTotalEvents>1317</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>4285</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>5602</DirectExpenseSummaryEvents>
        <NetIncomeSummary>13134</NetIncomeSummary>
      </EventsInformation>
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        <ReturnReference>Total Liabilities.2</ReturnReference>
        <Explanation>COMMISSION - Beginning $424 COMMISSION - Ending $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 26.1</Identifier>
        <ReturnReference>Total Liabilities.1</ReturnReference>
        <Explanation>SALES TAX PAYABLE - Beginning $246 SALES TAX PAYABLE - Ending $0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1003</Identifier>
        <ReturnReference>Other Assets.1003</ReturnReference>
        <Explanation>Machinery and Equipment - Beginning $1097 Machinery and Equipment - Ending $495</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part II, Line 24.1002</Identifier>
        <ReturnReference>Other Assets.1002</ReturnReference>
        <Explanation>Furniture and Fixtures - Beginning $2074 Furniture and Fixtures - Ending $1697</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.12</Identifier>
        <ReturnReference>Other Expenses.12</ReturnReference>
        <Explanation>FILING FEES $80</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.10</Identifier>
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        <Explanation>SOFTWARE $216</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.9</Identifier>
        <ReturnReference>Other Expenses.9</ReturnReference>
        <Explanation>EQUIPMENT AND REPAIR $287</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.8</Identifier>
        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>SECURITY $578</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>MEMBERSHIP DEVELOPMENT $890</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>WEB SITE / INTERNET $1090</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>TELEPHONE $1667</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>OFFICE EXPENSE $2347</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>BANK FEES $3318</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>EXHIBIT EXPENSES $7796</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
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        <Explanation>WORKSHOPS $27392</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1012</Identifier>
        <ReturnReference>Other Expenses.1012</ReturnReference>
        <Explanation>Insurance $3901</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1009</Identifier>
        <ReturnReference>Other Expenses.1009</ReturnReference>
        <Explanation>Depreciation $1637</Explanation>
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