Nonprofit · EIN 68-0240653
VIEWPOINT PHOTOGRAPHIC ART CENTER INC
Tax-exempt · SACRAMENTO, CA 95811
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $163,929 | $147,117 | $16,812 | $140,534 | $1,933 | $138,601 |
| December 31, 2024 | 990-EZ | $171,501 | $148,648 | $22,853 | $127,548 | $5,759 | $121,789 |
| December 31, 2023 | 990-EZ | $143,398 | $138,154 | $5,244 | $105,350 | $6,414 | $98,936 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $62,490
- Membership dues
- $32,077
- Program service revenue
- $43,601
- Investment income
- $685
- Net income from fundraising events
- $25,076
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $49,200
- Occupancy
- $45,623
- Printing, publications and postage
- $3,822
- Other expenses
- $48,472
- Program services (functional)
- $71,207
Balance sheet and other
- Total assets, start of year
- $127,548
- Total assets, end of year
- $140,534
- Total liabilities, end of year
- $1,933
- Net assets, end of year
- $138,601
- Cash, savings and investments
- $129,176
- Gross receipts
- $163,929
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Kalb | President | 1 | $0 |
| Kerik Kouklis | Vice President | 1 | $0 |
| Rebecca Gregg | Secretary | 1 | $0 |
| Karen Connell | Treasurer | 5 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Kalb | President | 1 | $0 |
| Kerik Kouklis | Vice President | 1 | $0 |
| Rebecca Gregg | Secretary | 1 | $0 |
| Karen Connell | Treasurer | 5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Kalb | President | 1 | $0 |
| Kerik Kouklis | Vice President | 1 | $0 |
| Rebecca Gregg | Secretary | 1 | $0 |
| Karen Connell | Treasurer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2015 J STREET, SACRAMENTO, CA 95811-3124
- In care of
- % ROBERTA MCCLELLAN
- Signed the 990-EZ
- Karen Connell, Treasurer
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0240653 or by the name VIEWPOINT PHOTOGRAPHIC ART CENTER INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
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.
Program accomplishments
- Operation of the galleryExpenses $58,974
- Photography WorkshopsExpenses $4,351
- Photography ExhibitsExpenses $7,882
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 68-0240653
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99Z)
- Assets (IRS master file)
- $140,534
- Income (IRS master file)
- $163,929
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $163,929 | $147,117 | $140,534 | XML |
| 990-EZ | December 2024 | $171,501 | $148,648 | $127,548 | XML |
| 990-EZ | December 2023 | $143,398 | $138,154 | $105,350 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 68-0240653).
Questions about VIEWPOINT PHOTOGRAPHIC ART CENTER INC
- What is the EIN of VIEWPOINT PHOTOGRAPHIC ART CENTER INC?
- The employer identification number (EIN) of VIEWPOINT PHOTOGRAPHIC ART CENTER INC is 68-0240653.
- Is VIEWPOINT PHOTOGRAPHIC ART CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to VIEWPOINT PHOTOGRAPHIC ART CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VIEWPOINT PHOTOGRAPHIC ART CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VIEWPOINT PHOTOGRAPHIC ART CENTER INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VIEWPOINT PHOTOGRAPHIC ART CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of VIEWPOINT PHOTOGRAPHIC ART CENTER INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does VIEWPOINT PHOTOGRAPHIC ART CENTER INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $163,929, expenses of $147,117 and total assets of $140,534 at year end.
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