VIEWPOINT PHOTOGRAPHIC ART CENTER INC: Form 990EZ, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- VIEWPOINT PHOTOGRAPHIC ART CENTER INC (EIN 68-0240653)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-05-13
- IRS object ID
- 201341339349202869
- Schema version
- 2012v2.0
- 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) |
|---|---|---|
| Timestamp | 2013-05-13T14:24:44-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | 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 | 2012-01-01 | 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 | 2013-05-13 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BARBARA L JICHA | Name |
| PTIN | P00044289 | PTIN |
| Phone | 5308870609 | Phone |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | 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 | 93563 | GrossReceipts |
| Info In Schedule O Part I | X | InfoInScheduleOPartI |
| Contributions Gifts Grants Etc | 4820 | ContributionsGiftsGrantsEtc |
| Program Service Revenue | 36576 | ProgramServiceRevenue |
| Membership Dues | 35353 | MembershipDues |
| Cost Other Basis And Sales Expenses | 0 | CostOtherBasisAndSalesExpenses |
| Fundraising Gross Income | 16814 | FundraisingGrossIncome |
| Special Events Direct Expenses | 2993 | SpecialEventsDirectExpenses |
| Special Events Net Income Loss | 13821 | SpecialEventsNetIncomeLoss |
| Cost Of Goods Sold | 0 | CostOfGoodsSold |
| Total Revenue | 90570 | TotalRevenue |
| Fees And Oth Pymt To Ind Contractors | 555 | FeesAndOthPymtToIndContractors |
| Occupancy Rent Utilities And Maint | 54767 | OccupancyRentUtilitiesAndMaint |
| Printing Publications Postage | 1489 | PrintingPublicationsPostage |
| Other Expenses Total | 29413 | OtherExpensesTotal |
| Total Expenses | 86224 | TotalExpenses |
| Excess Or Deficit For Year | 4346 | ExcessOrDeficitForYear |
| Net Assets Or Fund Balances BOY | 69381 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 73727 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part II | X | InfoInScheduleOPartII |
Cash Savings And Investments CashSavingsAndInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58696 | BOY |
| EOY | 65749 | EOY |
Land And Buildings LandAndBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8493 | BOY |
| EOY | 7835 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2192 | BOY |
| EOY | 1484 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69381 | BOY |
| EOY | 75068 | EOY |
Sum Of Total Liabilities SumOfTotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1341 | EOY |
Net Assets Or Fund Balances NetAssetsOrFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 69381 | BOY |
| EOY | 73727 | 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 | 6360 |
| OPERATION OF GALLERY | 65194 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | 71554 | TotalProgramServiceExpenses |
Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (3 entries)
| TitleTitle | Avg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPosition | CompensationCompensation |
|---|---|---|
| KAREN CONNELL | ||
| Treasurer | 5.00 | 0 |
| REBECCA GREGG | ||
| Secretary | 5.00 | 0 |
| JUDY YEMMA | ||
| 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 |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
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 | 40726 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 37547 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 44611 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 48654 | CurrentTaxYearMinus1Year |
| Current Tax Year | 40173 | CurrentTaxYear |
| Total | 211711 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 41434 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 47602 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 52096 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 60552 | CurrentTaxYearMinus1Year |
| Current Tax Year | 36576 | CurrentTaxYear |
| Total | 238260 | 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 | 82160 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 85149 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 96707 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 109206 | CurrentTaxYearMinus1Year |
| Current Tax Year | 76749 | CurrentTaxYear |
| Total | 449971 | 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 | 449971 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1240 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 64 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2 | CurrentTaxYearMinus1Year |
| Total | 1309 | 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 | 1240 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 64 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2 | CurrentTaxYearMinus1Year |
| Total | 1309 | 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 Minus4 Years | 23836 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 21361 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 15842 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 13134 | CurrentTaxYearMinus1Year |
| Current Tax Year | 16814 | CurrentTaxYear |
| Total | 90987 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 107236 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 106574 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 112552 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 122342 | CurrentTaxYearMinus1Year |
| Current Tax Year | 93563 | CurrentTaxYear |
| Total | 542267 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.82980 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.84790 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00240 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00850 | 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 | 16814 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 16814 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 2866 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 127 | FoodAndBeverageEvent1 |
| Gross Receipts Total | 16814 | GrossReceiptsTotal |
| Gross Revenue Total Events | 16814 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 2866 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 127 | FoodAndBeverageTotalEvents |
| Direct Expense Summary Events | 2993 | DirectExpenseSummaryEvents |
| Net Income Summary | 13821 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (16 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990-EZ, Part II, Line 26.1001 | Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $1341 |
| Form 990-EZ, Part II, Line 24.1003 | Other Assets.1003 | Machinery and Equipment - Beginning $495 Machinery and Equipment - Ending $164 |
| Form 990-EZ, Part II, Line 24.1002 | Other Assets.1002 | Furniture and Fixtures - Beginning $1697 Furniture and Fixtures - Ending $1320 |
| Form 990-EZ, Part I, Line 16.12 | Other Expenses.12 | FILING FEES $60 |
| Form 990-EZ, Part I, Line 16.11 | Other Expenses.11 | DONATION $375 |
| Form 990-EZ, Part I, Line 16.10 | Other Expenses.10 | SOFTWARE $501 |
| Form 990-EZ, Part I, Line 16.9 | Other Expenses.9 | SECURITY $542 |
| Form 990-EZ, Part I, Line 16.7 | Other Expenses.7 | EQUIPMENT AND REPAIR $649 |
| Form 990-EZ, Part I, Line 16.5 | Other Expenses.5 | TELEPHONE $1914 |
| Form 990-EZ, Part I, Line 16.4 | Other Expenses.4 | BANK CREDIT CARD FEES $3276 |
| Form 990-EZ, Part I, Line 16.3 | Other Expenses.3 | WEB SITE / INTERNET $3543 |
| Form 990-EZ, Part I, Line 16.2 | Other Expenses.2 | EXHIBIT EXPENSES $5652 |
| Form 990-EZ, Part I, Line 16.1 | Other Expenses.1 | WORKSHOPS $6360 |
| Form 990-EZ, Part I, Line 16.1012 | Other Expenses.1012 | Insurance $3840 |
| Form 990-EZ, Part I, Line 16.1009 | Other Expenses.1009 | Depreciation $1366 |
| Form 990-EZ, Part I, Line 16.1002 | Other Expenses.1002 | Office Expenses $1335 |