Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or
Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
Name of the organization
LOS ANGELES CENTER OF PHOTOGRAPHY
Employer identification number
46-3133016
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations
...........................
g
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 10 above (see instructions))
(iv) Is the organization listed in your governing document?
(v) Amount of monetary support (see instructions)
(vi) Amount of other support (see instructions)
Yes
No
Total
For Paperwork
Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form
990) 2025
Schedule A (Form 990) 2025
Page 2
Part II
Support Schedule for Organizations Described in
Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if
the organization failed to qualify under Part III. If the organization failed to qualify under the
tests listed below, please complete Part III.)
Section A.
Public Support
Calendar year
(or fiscal year beginning in)
(a) 2021
(b) 2022
(c) 2023
(d) 2024
(e) 2025
(f) Total
1
Gifts,
grants, contributions, and membership fees received. (Do not include any "unusual grant.")
..
370,430
286,199
412,548
423,741
450,351
1,943,269
2
Tax revenues
levied for the organization's benefit and either paid to or expended on its behalf
....
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
370,430
286,199
412,548
423,741
450,351
1,943,269
5
The portion of total
contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)
..
0
6
Public support. Subtract line 5 from line 4.
1,943,269
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2021
(b) 2022
(c) 2023
(d) 2024
(e) 2025
(f) Total
7
Amounts from
line 4..
370,430
286,199
412,548
423,741
450,351
1,943,269
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
0
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
0
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
0
11
Total support. Add lines 7 through 10
1,943,269
12
12
13
First 5 years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section
501(c)(3) organization, check this box and stop here
........................................
Section C. Computation of Public Support
Percentage
14
14
100.000 %
15
15
100.000 %
16a
33 1/3% support test—2025.
If the organization did not check the box on line 13, and line 14 is 33
1/3% or more, check this box and stop here. The
organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2024.
If the organization did not check a box on line 13 or 16a, and line 15 is 33
1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2025.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this
box and stop here. Explain in Part VI how the organization meets the
"facts-and-circumstances" test.
The organization qualifies as a publicly supported organization
............
b
10%-facts-and-circumstances test—2024.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or
more, and if the organization meets the "facts-and-circumstances" test, check this box and
stop here. Explain in Part VI how the organization meets the
"facts-and-circumstances" test.
The organization qualifies as a publicly supported organization
............
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and
see
instructions
.....................................................
Schedule A (Form 990) 2025
Schedule A (Form 990) 2025
Page 3
Part III
Support Schedule for Organizations Described in
Section 509(a)(2) (Complete only if you checked the box on line 10 of Part I or if the
organization failed to qualify under Part II. If the organization fails to qualify under the tests
listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal
year beginning in)
(a) 2021
(b) 2022
(c) 2023
(d) 2024
(e) 2025
(f)
Total
1
Gifts,
grants, contributions, and membership fees received. (Do not include any "unusual grants.")
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3
Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge
6
Total. Add lines 1 through 5
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support. (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a)
2021
(b)
2022
(c)
2023
(d)
2024
(e)
2025
(f) Total
9
Amounts from line 6
10a
Gross income from interest,
dividends, payments received on securities loans, rents, royalties and income from similar sources
b
Unrelated business taxable income
(less section 511 taxes) from businesses acquired after June 30, 1975
c
Add lines 10a and 10b
11
Net income from
unrelated business activities not included on line 10b, whether or not the business is regularly carried
on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First 5 years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section
501(c)(3) organization, check this box and stop here.................................................
Section C. Computation of Public
Support Percentage
15
15
16
16
Section D. Computation of
Investment Income Percentage
17
17
18
18
19a
33 1/3% support
tests-2025.
If the organization did not check the box on line 14, and line 15 is more than 33
1/3%, and line 17 is not more
than 33 1/3%, check this box and stop here.
The organization qualifies as a publicly supported organization
.......
b
33
1/3
% support tests—2024.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33
1/3% and line 18 is not more than 33
1/3%, check this box and stop here. The organization
qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
....
Schedule A (Form 990) 2025
Schedule A (Form 990) 2025
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete
Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of
Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and
complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents? If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose, describe the designation. If historic and continuing relationship, explain.
1
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was
described in section 509(a)(1) or (2).
2
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)?
If "Yes," answer lines 3b and 3c below.
3a
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the
public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the
determination.
3b
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes?
If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
4a
Was any supported organization not organized in the United States ("foreign supported organization")?
If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported
organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or
supervised by or in connection with its supported organizations.
4b
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections
501(c)(3) and 509(a)(1) or (2)?
If “Yes,” explain in Part VI what controls the organization used to ensure that all support to
the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
5a
Did the organization add, substitute, or remove any supported organizations during the tax year?
If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers
of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the
organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by
amendment to the organizing document).
5a
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the
organization's organizing document?
5b
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other
than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its
supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing
organization’s supported organizations?
If “Yes,” provide detail in Part VI.
6
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor
(defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity
with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7?
If “Yes,” complete Part I of Schedule L (Form 990).
8
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified
persons, as defined in section 4946 (other than foundation managers and organizations described in section
509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which
the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit
from, assets in which the supporting organization also had an interest?
If “Yes,” provide detail in Part VI.
9c
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain
Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)?
If “Yes,” answer line 10b below.
10a
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine
whether the organization had excess business holdings).
10b
Schedule A (Form 990) 2025
Schedule A (Form 990) 2025
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b
and 11c below, the governing body of a supported organization?
11a
b
A family member of a person described on 11a above?
11b
c
A 35% controlled entity of a person described on line 11a or 11b above?
If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or
elect at least a majority of the organization’s directors or trustees at all times during the tax year?
If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the
organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint
and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any,
applied to such powers during the tax year.
1
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that
operated, supervised, or controlled the supporting organization?
If “Yes,” explain in Part VI how providing such benefit
carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting
organization.
2
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of
each of the organization’s supported organization(s)?
If “No,” describe in Part VI how control or management of the
supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s
tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the
Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing
documents in effect on the date of notification, to the extent not previously provided?
1
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s)
or (ii) serving on the governing body of a supported organization?
If "No," explain in Part VI how the organization
maintained a close and continuous working relationship with the supported organization(s).
2
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the
organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year?
If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to
satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of
its supported organization(s)? If "Yes," then in Part VI identify those supported organizations and explain
how these activities directly furthered their exempt purposes, how the organization was responsive to each of its
supported organizations, and how the organization determined that these activities constituted
substantially all of its activities.
2a
b
Did the activities described on line 2a, above, constitute activities that, but for the organization’s
involvement, one or more of the organization’s supported organization(s) would have been engaged in?
If “Yes,” explain in Part VI the reasons for the organization’s position that its supported organization(s)
would have engaged in these activities but for the organization’s involvement.
2b
3
Parent of Supported Organizations. Answer lines 3a, 3b, and 3c below.
a
Are the organization and its supported organization(s) part of an integrated system (for example, a hospital
system)? If “Yes,” provide details in Part VI.
3a
b
Did the organization direct the policies, programs, and activities of each of its supported organizations?
If "Yes," describe in Part VI the role played by the organization in this regard.
3b
c
Did the organization have the power to regularly appoint or elect (and remove) a majority of the officers, directors,
or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3c
Schedule A (Form 990) 2025
Schedule A (Form 990) 2025
Page 6
Part V
Type III Non-Functionally
Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income
(A) Prior Year
(B) Current Year (optional)
1
Net short-term capital gain
1
2
Recoveries of prior-year distributions
2
3
Other gross income (see instructions)
3
4
Add lines 1 through 3
4
5
Depreciation and depletion
5
6
Portion of operating expenses paid or incurred for
production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)
6
7
Other expenses (see instructions)
7
8
Adjusted Net Income (subtract lines 5, 6 and 7 from
line 4)
8
Section B - Minimum Asset Amount
(A) Prior Year
(B) Current Year (optional)
1
Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):
1
a
Average monthly value of securities
1a
b
Average monthly cash balances
1b
c
Fair market value of other non-exempt-use assets
1c
d
Total (add lines 1a, 1b, and 1c)
1d
e
Discount claimed for blockage or other factors
(explain in detail in Part VI):
2
Acquisition indebtedness applicable to non-exempt use assets
2
3
Subtract line 2 from line 1d
3
4
Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).
4
5
Net value of non-exempt-use assets (subtract line 4 from line 3)
5
6
Multiply line 5 by 0.035
6
7
Recoveries of prior-year distributions
7
8
Minimum Asset Amount (add line 7 to line 6)
8
Section C - Distributable
Amount
Current Year
1
Adjusted net income for prior year (from Section A, line 8, Column A)
1
2
Enter
85% of line 1
2
3
Minimum asset amount for prior year (from Section B, line 8, Column A)
3
4
Enter
greater of line 2 or line 3
4
5
Income
tax imposed in prior year
5
6
Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary
reduction (see instructions)
6
7
Schedule A (Form 990) 2025
Schedule A (Form 990) 2025
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions
Current Year
1
Amounts paid to supported organizations to accomplish exempt purposes
1
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
2
3
Administrative expenses paid to accomplish exempt purposes of supported organizations
3
4
Amounts paid to acquire exempt-use assets
4
5
Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)
5
6Total annual distributions. Add lines 1 through 5.
6
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
7
8
Distributable amount for 2025 from Section C, line 6
8
9
Line 7 amount divided by Line 8 amount
9
Section E - Distribution Allocations (see instructions)
(i) Excess Distributions
(ii) Underdistributions Pre-2025
(iii) Distributable Amount for 2025
1
Distributable amount for 2025 from Section C, line 6
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions.
3
Excess distributions carryover, if any, to 2025:
a
From 2020.......
b
From 2021.......
c
From 2022.......
d
From 2023.......
e
From 2024.......
fTotal of lines 3a through e
g
Applied to underdistributions of prior years
h
Applied to 2025 distributable amount
i
Carryover from 2020 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2025 from Section D, line 6:
$
a
Applied to underdistributions of prior years
b
Applied to 2025 distributable amount
c
Remainder. Subtract lines 4a and 4b from line 4.
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in
Part VI. See instructions.
6
Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI.
See instructions.
7 Excess distributions carryover to 2026. Add lines 3j and 4c.
8
Breakdown of line 7:
a
Excess from 2021.....
b
Excess from 2022.....
c
Excess from 2023.....
d
Excess from 2024.....
e
Excess from 2025.....
Schedule A (Form 990) (2025)
Schedule A (Form 990) 2025
Page 8
Part VI
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A,
lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C,
line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, 3b, and 3c; Part V, line 1; Part V,
Section B, line 1e; Part V Section D, lines 5 and 7; and Part V, Section E, lines 2, 5, and 6. Also complete this
part for any additional information. (See instructions).
Facts And Circumstances Test
Return Reference
Explanation
Schedule A (Form 990) 2025
Additional Data
Software ID:
25022934
Software Version:
2025v4.1
-
TIN:
SCHEDULE O (Form 990) (Rev. January 2025) Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
LOS ANGELES CENTER OF PHOTOGRAPHY
Employer identification number
46-3133016
Return Reference
Explanation
Form 990, Part VI, Section B, Line 11b
part vi, line 11b: form 990 is emailed to directors for review prior to filing.
Form 990, Part VI, Section B, Line 12c
directors disclsoe any conflicts of interest, if any at board meetings.
Form 990, Part VI, Section B, Line 15a
compensation compared to similar art teachers.
Form 990, Part VI, Section C, Line 19
No documents available to the public.
Statement Note 1
Los Angeles Center of Photography 2025 Accomplishments:2025 was marked by the impact of events external to our community on our members and home in DTLA. Despite the challenges, it was also a year of expansion and growth. In January, our members, students, faculty and artists were severely impacted by the wildfires. In response, LACP shifted its programming and joined forces with retailers and vendors in SoCal to organize gear drives for photographers who lost access to their livelihood. We received donations from across the country, which supported working photographers, as well as students at Pali High--who needed cameras to complete their culminating projects. We also organized webinars to help photographers digitize and archive their works, as well as the exhibition We3 LA by faculty and staff, which became a space for convening and connection. LACP expanded afterschool programs in South and East LA with the support of the Sugarshack Fund and offered scholarships for 15 teens and emerging photographers to participate in workshops and professional development opportunities. We then launched an ambitious undertaking: Reservoir: Loneliness, Photography and Well-Being, a generator designed to incubate new works responding to the global mental health crisis. 37 invited artists from across the world and 6 international mentors came together to address growing societal and personal isolation through photography. Their exhibition opened at LACP in January 2026 before traveling to other locations.LACP expanded its physical home and took on the second floor of its building, to further amplify community offerings, events, exhibitions and public programs. Those included new professional development opportunities like LA Reviews, a locally focused portfolio reviews event, or Portfolio Walks for our members. LACPs 2025 summer camps expanded to include 7 workshops for teens, welcoming 44 teens to our home in Little Tokyo. Throughout the year, LACP organized approximately 90 classes in person and online, engaging over 900 people from Los Angeles and across the country and the world. LACP also organized and produced 12 exhibitions in its home in DTLA, online and in partnership with other organizations in LA County. LACP hosted the group exhibitionTransitory Reverberations by LACPs Street Collective (LASC), and the international curated group exhibition Expand and Contract: AI and Alternative Processes, tackling pressing questions about image production in this moment. The solo show Matthew Finley: Lost and Found marked the launch of a new artist book and also featured an open call for LGBTQ+ artists from across the world, focusing on queer joy, at LACPs second floor gallery. We ended the year with the show Glowing Earth: A Century of Photography, Immigration and Resilience in Little Tokyo, presenting works by the photographic pioneers of our neighborhood, starting with 1910s, and exploring how those earlier moments continue to inspire contemporary work. The exhibition featured a public art installation by Mike Saijo in collaboration with Yvette Marthell on Azusa St., and a project y this years winner of the Alime Smithson Next Generation Award, Emilene Orozco. Outside of our home in DTLA, we introduced a partnership with the Huntington Library and Gardens, offering bespoke workshops at their breathtaking campus. We also partnered once more with the Helms Design District for Thresholds, the annual street photography month-long nighttime projection of juried images. We collaborated again with the Laemmle Theatres, bringing the curated exhibition The Worlds Greatest: Photography on and Off Stages to their NoHo location. LACP also joined the LA Time Festival of Books at USC for the first time, expanding further the reach of visual storytelling to new audiences.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.