Civic Intelligence

Puzzle Pieces Inc.

990 • Fiscal year 2016 • EIN 45-3042804

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 27, 2017

1512 Frederica StreetOwensboro, KY 42303

(270) 926-7813

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.45x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.41x

Higher debt load relative to revenue than 82% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

85th percentile

29%

Higher net margin than 85% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

98th percentile

252%

Faster asset growth than 98% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

92nd percentile

77%

Faster revenue growth than 92% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$884,374

Up $633,163 (+252%) from 2015

Net Assets

Up

$487,411

Up $280,559 (+136%) from 2015

Liabilities

Up

$396,963

Up $352,604 (+795%) from 2015

Revenue

Up

$966,735

Up $420,958 (+77%) from 2015

Expenses

Up

$686,176

Up $129,003 (+23%) from 2015

Net Income

Up

$280,559

Up $291,955 (+2562%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2013: $115,144Liabilities 2013: $28,414Net Assets 2013: $86,7302013Assets 2014: $269,603Liabilities 2014: $51,355Net Assets 2014: $218,2482014Assets 2015: $251,211Liabilities 2015: $44,359Net Assets 2015: $206,8522015Assets 2016: $884,374Liabilities 2016: $396,963Net Assets 2016: $487,4112016Assets 2017: $970,337Liabilities 2017: $397,348Net Assets 2017: $572,9892017Assets 2018: $1,303,421Liabilities 2018: $574,119Net Assets 2018: $729,3022018Assets 2019: $1,449,076Liabilities 2019: $567,753Net Assets 2019: $881,3232019Assets 2020: $1,017,400Liabilities 2020: $438,230Net Assets 2020: $579,1702020Assets 2021: $1,154,236Liabilities 2021: $128,629Net Assets 2021: $1,025,6072021Assets 2022: $1,214,376Liabilities 2022: $149,533Net Assets 2022: $1,064,8432022Assets 2023: $5,539,474Liabilities 2023: $3,570,931Net Assets 2023: $1,968,5432023Assets 2024: $4,882,509Liabilities 2024: $2,924,451Net Assets 2024: $1,958,0582024

Highlighted filing

2016

Assets$884,374
Liabilities$396,963
Net Assets$487,411

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $263,444Expenses 2013: $209,752Net Income 2013: $53,6922013Revenue 2014: $556,716Expenses 2014: $425,197Net Income 2014: $131,5192014Revenue 2015: $545,777Expenses 2015: $557,173Net Income 2015: -$11,3962015Revenue 2016: $966,735Expenses 2016: $686,176Net Income 2016: $280,5592016Revenue 2017: $1,124,552Expenses 2017: $1,038,974Net Income 2017: $85,5782017Revenue 2018: $1,465,643Expenses 2018: $1,309,330Net Income 2018: $156,3132018Revenue 2019: $1,931,252Expenses 2019: $1,779,231Net Income 2019: $152,0212019Revenue 2020: $2,120,094Expenses 2020: $2,422,247Net Income 2020: -$302,1532020Revenue 2021: $3,167,292Expenses 2021: $2,720,855Net Income 2021: $446,4372021Revenue 2022: $3,702,537Expenses 2022: $3,663,301Net Income 2022: $39,2362022Revenue 2023: $5,433,530Expenses 2023: $4,529,830Net Income 2023: $903,7002023Revenue 2024: $5,706,968Expenses 2024: $5,717,453Net Income 2024: -$10,4852024

Highlighted filing

2016

Revenue$966,735
Expenses$686,176
Net Income$280,559
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 27, 2017
Return Version
2015v3.0
Gross Receipts
$977,880
Mission and Program Overview

Mission

Puzzle pieces, inc. Was created as a non-profit entity for the purpose of providing a safe and structured activity center for individuals who have intellectual disabilities and to promote independence, life skills, community involvement, social interaction, communication, and most importantly to build trusting relationships betweeen clients, staff and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$98,730$596,937▲ $498,207
Accounts Receivable$59,077$144,268▲ $85,191
Cash and Non-Interest-Bearing Accounts$87,332$126,060▲ $38,728
Pledges and Grants Receivable$0$13,034▲ $13,034
Prepaid Expenses and Deferred Charges$1,251$1,854▲ $603
Total Assets$251,211$884,374▲ $633,163
Other Assets Total$4,821$2,221▼ $2,600
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$365,564▲ $365,564
Accounts Payable and Accrued Expenses$44,359$31,399▼ $12,960
Total Liabilities$44,359$396,963▲ $352,604
Net Assets / Fund Balance
Unrestricted Net Assets$160,196$487,331▲ $327,135
Temporarily Rstr Net Assets$46,656$80▼ $46,576
Total Net Assets Fund Balance$206,852$487,411▲ $280,559
Total Liabilities and Net Assets / Fund Balance$251,211$884,374▲ $633,163

Asset Categories

AssetBook ValueDepreciationBasis
Land$252,330-$252,330
Buildings$213,737$4,548$218,285
Leasehold Improvements$55,430$35,298$90,728
Equipment$46,338$14,739$61,077
Other Land Buildings$29,102$1,593$30,695
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott J TuckerPresident
Janie Y TichenorVice President
Amy JacksonDirector
Kelly HarrisDirector
Matt TineryDirector
Dawn ForkerSecretary
Tim Mischel CPATreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$98,210
Program Service Revenue
$723,142
Investment Income
$-3,429
Other Revenue
$148,812
All Other Contributions
$98,210
Change in Net Assets
$280,559

Audited Revenue Reconciliation

Revenue per Audited Statements
$966,735
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,639
Total Revenue per Audited Statements
$974,374
Total Revenue per Form 990
$966,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$569,781
Other Expenses$116,395
Total Fundraising Expense$18,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$412,533$86,057$13,535$512,125
Payroll Taxes$46,413$9,686$1,557$57,656
Occupancy$41,620$7,695$2,410$51,725
Depreciation Depletion$3,804$11,412-$15,216
Interest-$12,415-$12,415
Fees for Services Accounting-$5,580-$5,580
All Other Expenses$1,722$911-$2,633
Office Expenses-$2,493-$2,493
Other Expenses$0$2,345$0$2,345
Conferences and Meetings-$984-$984
Advertising-$147$754$901
Total Functional Expenses$516,411$151,020$18,745$686,176

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$693,815
Expenses per Audited Statements$686,176
Total Expenses per Form 990$686,176
Expenses Not Reported on Form 990$7,639
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$154,065
Fundraising Direct Expenses$7,639
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Color Blast 5k$19,555$19,555$77$19,478
Dinner Banquet$14,643$14,643$2,328$12,315
Total Events$154,065$154,065$7,639$146,426
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The form 990 is given to the board members prior to filing.

Form 990, Part VI, Section C, Line 19

Documents avilable upon request.

Filing and Contact Details

Filer

Filer Name
Puzzle Pieces Inc
EIN
45-3042804
Phone
2709267813
Address
1512 FREDERICA STREET, OWENSBORO, KY 42303

Signing Officer

Name
Amanda Owen
Title
Director
Phone
2709267813
Signed
2017-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amanda Owen
Formed
2011
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
24
Volunteers
100

Preparer

Firm
ALEXANDER & COMPANY CPA'S PSC
Address
2707 BRECKENRIDGE STREET SUITE 1, OWENSBORO, KY 42303
Preparer
Andy Roberts CPA
Phone
2706843237
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Less direct fundraising expenses 7,639.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Less direct fundrasing expense 7,639.

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IRS990/PYSalariesCompEmpBnftPaidAmt0431246
IRS990/PYTotalExpensesAmt0557173
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0545777
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0280559
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0723142
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0247021
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0170176
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0234618
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0159038
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt038243
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0849096
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt077
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt077
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0723142
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0375601
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0325709
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0106935
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01531387
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt077
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02380483
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0970163
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0545777
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0560327
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0265973
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt038243
IRS990ScheduleA/Total509Grp/TotalAmt02380483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0970240
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0545777
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0560327
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0265973
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt038243
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02380560
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0213737
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04548
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0218285
IRS990ScheduleD/EquipmentGrp/BookValueAmt046338
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014739
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061077
IRS990ScheduleD/ExpensesNotReportedAmt07639
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0686176
IRS990ScheduleD/LandGrp/BookValueAmt0252330
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0252330
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt055430
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt035298
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt090728
IRS990ScheduleD/OtherExpensesIncludedAmt07639
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029102
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01593
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030695
IRS990ScheduleD/OtherRevenueAmt07639
IRS990ScheduleD/RevenueNotReportedAmt07639
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0966735
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LESS DIRECT FUNDRAISING EXPENSES 7,639.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LESS DIRECT FUNDRASING EXPENSE 7,639.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0596937
IRS990ScheduleD/TotalExpensesPerForm990Amt0686176
IRS990ScheduleD/TotalRevenuePerForm990Amt0966735
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0974374
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0693815
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07639
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0COLOR BLAST 5K
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DINNER BANQUET
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019555
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014643
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0119867
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0154065
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019555
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014643
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0119867
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0154065
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0146426
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt05234
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07639
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt077
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02328
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt07
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS GIVEN TO THE BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS AVILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt046656
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt080
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0251211
IRS990/TotalAssetsEOYAmt0884374
IRS990/TotalAssetsGrp/BOYAmt0251211
IRS990/TotalAssetsGrp/EOYAmt0884374
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt098210
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt018745
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0151020
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0516411
IRS990/TotalFunctionalExpensesGrp/TotalAmt0686176
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044359
IRS990/TotalLiabilitiesEOYAmt0396963
IRS990/TotalLiabilitiesGrp/BOYAmt044359
IRS990/TotalLiabilitiesGrp/EOYAmt0396963
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0206852
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0487411
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0516411
IRS990/TotalProgramServiceRevenueAmt0723142

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