2026-04-13T13:45:42-05:00 2025-06-30 161092347 MENGEL METZGER BARR & CO LLP 370 WOODCLIFF DRIVE SUITE 2A FAIRPORT NY 14450 990 2024-07-01 160991020 VISUAL STUDIES WORKSHOP INC VISU 5852040077 36 KING STREET ROCHESTER NY 14608 JESSICA JOHNSTON DIRECTOR 5852040077 2026-04-01 1 0 KATHERINE VANBRAMER P01523969 5854231860 2026-04-02 2024 2025-03-06 01:10:19Z JESSICA JOHNSTON 36 KING STREET ROCHESTER NY 14608 931966 0 X VSW.ORG X 1971 NY TO CONDUCT AN EDUCATIONAL MEDIA ARTS CENTER AND RELATED PROGRAMS. 9 9 5 13 0 0 297724 171642 88336 13976 102438 732181 53532 17004 542030 934803 0 0 0 0 185070 262161 0 0 0 262378 311170 447448 573331 94582 361472 1532580 1908481 43460 14590 1489120 1893891 VSW NURTURES EXPERIMENTAL AND EXPANSIVE APPROACHES TO PHOTOGRAPHY AND MEDIA ARTS, AND BUILDS COMMUNITY AMONG ARTISTS AND THE PUBLIC THROUGH EXHIBITIONS, PUBLICATIONS AND RESIDENCIES. 0 0 492383 96696 VSW PROGRAMS INCLUDE RESIDENCIES, INTERNSHIPS, WORKSHOPS, SCREENINGS, EXHIBITIONS & PUBLICATIONS THAT EXPLORE EXPANSIVE AND EXPERIMENTAL PRACTICES IN PHOTOGRAPHY AND FILM. IN ADDITION, THERE IS A RESEARCH CENTER. ARCHICVES IN BOOKS, MAGAZINES, FILMS AND PHOTOGRAPHS USED FOR RESEARCH. IT IS OPEN TO THE PUBLIC. 492383 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 NY X JESSICA JOHNSTON 5852040077 36 KING STREET ROCHESTER NY 14608 JOAN LYONS PRESIDENT 0.50 X X 0 0 0 ALMUDENA ESCOBAR LOPEZ MEMBER 0.50 X 0 0 0 EVELYNE LEBLANC ROBERGE MEMBER 0.50 X 0 0 0 RICHARD M LEICHT TREASURER 0.50 X X 0 0 0 MIJIN SHIN MEMBER 0.50 X 0 0 0 COLLEN BUZZARD MEMBER 0.50 X 0 0 0 STEPHEN STEFANO MEMBER 0.50 X 0 0 0 JENNIFER BURGER SECRETARY 0.50 X X 0 0 0 SONU JOHAR MEMBER 0.50 X 0 0 0 JESSICA JOHNSTON DIRECTOR, EX OFFICIO 40.00 X 33500 0 0 33500 0 0 0 0 0 1 0 97500 74142 171642 OTHER REVENUE 900099 13976 13976 13976 732181 0 732181 732181 65716 666465 14167 -2837 17004 17004 934803 96696 0 666465 19858 19858 222068 161587 60481 20235 20235 34357 34357 21573 18116 3457 60506 52097 8409 12772 12772 12900 12900 13400 9913 3487 STIPENDS, FEES & COMMIS 49520 45914 3606 MOVING EXPENSES 43325 43325 REPAIRS AND MAINTENANCE 34961 34961 MATERIALS AND SUPPLIES 15885 15885 11971 10463 1508 573331 492383 80948 0 23249 28267 20558 18 70000 35000 926 1314 38010 40847 812701 66191 9732 746510 415507 436992 954598 619533 1532580 1908481 21384 12720 9643 12433 1870 43460 14590 X 1128777 1581891 360343 312000 1489120 1893891 1532580 1908481 361472 43299 0 X X 1 X 0 1 0 X 304195 172360 240301 297724 171642 1186222 376790 208975 140788 88336 13976 828865 680985 381335 381089 386060 185618 2015087 2700 4000 9000 7000 12750 35450 210492 199836 124909 72502 607739 213192 203836 133909 79502 12750 643189 1371898 11096 15334 7780 2795 0 37005 11096 15334 7780 2795 37005 692081 396669 388869 388855 185618 2052092 0.66850 0.59150 0.01800 0.02530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 250000 43299 43299 250000 250000 40840 40840 250000 250000 86005 86005 250000 250000 49469 -49469 250000 250000 70945 70945 250000 0 0 50320 50320 690125 8295 681830 48023 42127 5896 24233 15769 8464 746510 BOOKS AND PRINTS COLLECTION 619533 619533 FUNDS HELD FOR OTHERS 1870 1870 X 978102 43299 43299 934803 0 934803 573331 0 573331 0 573331 PART III, LINE 4: THE ORGANIZATION HAS A LARGE COLLECTION OF BOOKS AND PRINTS WHICH WERE PURCHASED OR DONATED OVER ITS LIFETIME. THE COLLECTION IS BEING UTILIZED FOR RESEARCH PURPOSES BY ARTISTS AND OTHER ORGANIZATIONS. THE ORGANIZATION BELIEVES THE MARKET VALUE OF THE COLLECTION EXCEEDS THE HISTORICAL COST VALUE REFLECTED IN THESE FINANCIAL STATEMENTS. PART V, LINE 4: THE ENDOWMENT FUND IS A DONOR-RESTRICTED PERPETUAL ENDOWMENT FUND PERMANENTLY RESTRICTED AND THE INCOME IS INTENDED TO BE USED TO INCREASE VISUAL STUDIES WORKSHOP ARTIST PROJECTS. PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE ORGANIZATION FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND NEW YORK STATE. THE ORGANIZATION'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO POTENTIAL REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE ORGANIZATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. 0 0 0 0 0 0 0 0 0 SCHEDULE J, PART II, LINE 1 JESSICA JOHNSTON WAS PARTIALLY COMPENSATED BY SUNY BROCKPORT FOR HER ROLE AS DIRECTOR OF THE ORGANIZATION, WITH HER W-2 ISSUED BY SUNY BROCKPORT. FOR THE CALENDAR YEAR ENDING DECEMBER 31, 2024, HER TOTAL COMPENSATION WAS $78,152, OF WHICH $44,652 WAS PAID BY SUNY BROCKPORT. THE REMAINING $33,500 WAS FUNDED BY THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, PROVIDED TO THE BOARD AND FILED UPON APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD, WORKING WITH BROCKPORT, APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR WHEN THE CONTRACT IS REVIEWED AND APPROVED. OTHER KEY STAFF POSITIONS ARE APPROVED WHEN WE REVIEW THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 TO THE EXTENT PRACTICABLE, THE ORGANIZATION MAKES ACCESSIBLE TO THE PUBLIC UPON REQUEST PERTAINING TO ITS MISSION, CURRENT ACTIVITIES, MOST RECENT FINANCIAL REPORTS, CURRENT YEAR BUDGET AND ITS MOST RECENT INDEPENDENT AUDIT REPORT (UNLESS EXEMPT UNDER POL 87 FROM THE REFORM ACT.) FORM 990, PART XII, LINE 2C THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS. FORM 990, PART VIII, LINE 7C, COLUMN (D) EFFECTIVE OCTOBER 30, 2024, THE ORGANIZATION ENTERED INTO AN AGREEMENT FOR THE SALE OF ITS BUILDING. THE SALES PRICE WAS APPROXIMATELY $1,050,000 AND RESULTED IN A NET GAIN OF APPROXIMATELY $666,000 FOR THE YEAR ENDED JUNE 30, 2025. FURTHER, AS THE SALE OF THE BUILDING WAS PROCESSED, THE ORGANIZATION EXECUTED A PURCHASE FOR A DIFFERENT, SMALLER FACILITY, EFFECTIVE NOVEMBER 18, 2024. THE PURCHASE PRICE WAS APPROXIMATELY $500,000. RELOCATING TO A SMALLER, MORE COST-EFFECTIVE SPACE ALIGNS WITH THE ORGANIZATION'S FORWARD PLAN AS IT CONTINUES OPERATIONS WITHOUT THE SUNY BROCKPORT CONTRACT.