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Nonprofiteer
← COLUMBIA ASSOCIATION INC

Form 990 for tax year 2023

Filed by COLUMBIA ASSOCIATION INC.

Totals

Total revenue
$81,743,447
Total expenses
$73,649,296
Contributions and grants received
$48,005,380
Grants paid
$3,528,035
Program service revenue
$31,291,969
Investment income
$2,182,040
Other revenue
$264,058
Total assets, end of year
$179,130,073
Total liabilities, end of year
$49,404,387
Net assets or fund balances, end of year
$129,725,686
Program services expenses (Part IX)
$62,060,296
Management and general expenses
$11,588,998
Fundraising expenses
$0
Program service expenses (Part III)
$62,060,296

Program services were 84.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $47,788,000

  • 1e · Government grants (contributions)

    $217,380

  • 2a · Program service revenue: Membership Income

    total $18,538,434 · related or exempt $18,538,434

  • 2b · Program service revenue: Fees for Community Programs

    total $9,723,000 · related or exempt $9,723,000

  • 2c · Program service revenue: Tuition and Enrollment

    total $2,992,437 · related or exempt $2,992,437

  • 2d · Program service revenue: Other Program Services

    total $38,098 · related or exempt $38,098

  • 3 · Investment income

    total $2,721,248 · related or exempt $2,721,248

  • 6a · Gross rents

    real property $1,062,300

  • 6b · Less rental expenses

    real property $900,600

  • 6c · Rental income or loss

    real property $161,700

  • 6d · Net rental income or loss

    total $161,700

  • 7a · Gross sales of assets other than inventory

    other assets $79,500

  • 7b · Less cost or other basis and sales expenses

    other assets $618,708

  • 7c · Gain or loss

    other assets -$539,208

  • 7d · Net gain or loss

    total -$539,208

  • 10a · Gross sales of inventory

    $357,019

  • 10b · Cost of goods sold

    $254,661

  • 10c · Net income from sales of inventory

    total $102,358

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,528,035 · program services $3,528,035

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $1,289,220 · program services $563,768 · management and general $725,452

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $27,593,881 · program services $22,880,291 · management and general $4,713,590

  • 8 · Pension plan contributions

    total $1,071,822 · program services $811,085 · management and general $260,737

  • 9 · Other employee benefits

    total $2,582,003 · program services $1,840,286 · management and general $741,717

  • 10 · Payroll taxes

    total $2,331,841 · program services $1,932,307 · management and general $399,534

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $601,369 · program services $230,064 · management and general $371,304

  • 11c · Fees: accounting

    total $39,970 · management and general $39,970

  • 11d · Fees: lobbying

    total $418,049 · management and general $418,049

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $5,170,570 · program services $4,694,433 · management and general $476,137

  • 12 · Advertising and promotion

    total $518,498 · program services $495,060 · management and general $23,438

  • 13 · Office expenses

    total $2,668,852 · program services $2,532,193 · management and general $136,659

  • 14 · Information technology

    total $1,926,019 · program services $197,042 · management and general $1,728,978

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $6,623,148 · program services $5,866,379 · management and general $756,769

  • 17 · Travel

    total $104,321 · program services $103,185 · management and general $1,136

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $59,383 · program services $37,235 · management and general $22,147

  • 20 · Interest

    total $850,929 · program services $827,267 · management and general $23,662

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $12,314,721 · program services $12,091,003 · management and general $223,718

  • 23 · Insurance

    total $1,138,717 · program services $918,622 · management and general $220,095

  • 24a · Other expenses: Vehicle Maintenance

    total $899,084 · program services $897,421 · management and general $1,662

  • 24b · Other expenses: Open Space/Golf Course Materials Maintenance

    total $792,098 · program services $792,098

  • 24e · All other expenses

    total $1,126,766 · program services $822,522 · management and general $304,244

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,455,028 · end of year $4,102,465

  • 2 · Savings and temporary cash investments

    beginning of year $28,539,135 · end of year $35,843,674

  • 4 · Accounts receivable

    beginning of year $4,092,638 · end of year $4,547,992

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,105,386 · end of year $1,295,627

  • 10a · Land, buildings and equipment: cost or other basis

    $297,993,785

  • 10b · Land, buildings and equipment: accumulated depreciation

    $175,476,761

  • 10c · Land, buildings and equipment, net

    beginning of year $125,909,968 · end of year $122,517,024

  • 11 · Investments: publicly traded securities

    beginning of year $10,226,219 · end of year $10,536,191

  • 14 · Intangible assets

    beginning of year $287,100 · end of year $287,100

  • 17 · Accounts payable and accrued expenses

    beginning of year $13,956,301 · end of year $15,225,390

  • 19 · Deferred revenue

    beginning of year $6,470,437 · end of year $6,460,465

  • 23 · Secured mortgages and notes payable

    beginning of year $33,478,755 · end of year $27,718,532

  • 27 · Net assets without donor restrictions

    beginning of year $121,709,981 · end of year $129,725,686

Mission and programs · 2023

Mission

Engage our diverse community, cultivate a unique sense of place and enhance quality of life.

Activities or mission (Part I)

Develops and operates recreation and community facilities provides community programs and assistance maintains and develops park land and open space in Columbia, Maryland.

  • The Community Programs and Services Department operates a variety of facilities and programs to serve the community. During FY24, these programs and services reached more than 2.2 million participants. These facilities and programs include athletic and wellness 1,140,168 visits, golf courses 113,023 visits, swimming pools 569,254 visits, indoor and outdoor tennis 150,899 visits, an ice rink 213,156 visits, a sports/skate park 42,357 visits, licensed before and after school programs 7,724 registrations summer day camps 965 campers, youth and teen center 7,547 visits, arts center 14,158 visits, multi-cultural programs 1,028 participants, and Columbia Maryland Archives 160 visits.

    Expenses $36,730,350 · Grants $4,000 · Revenue $30,550,000

  • The Community Operations Department maintains CAs buildings and facilities, community tot lots, pathways, parks, lakes, and RV storage area and provides landscaping and mowing of these areas for community use. In addition, the Community Operations Department manages CAs environmental stewardship initiatives and fosters community participation in green energy through a solar co-operative and ongoing collaboration with the regional utilities provider. Mowing and general maintenance continue to be prioritized, including repairs and maintenance of tot lots, pathways and pedestrian bridges in the open space. The COVID-19 pandemic increased open space usage, resulting in more residents taking advantage of CAs open space. Keeping Columbias open space clean and well maintained continued to be a high priority as people went outdoors to exercise, socialize and maintain their mental wellness safely.

    Expenses $17,965,071 · Revenue $335,000

  • The Village Community Associations serve residents as a key source for programs, information, referral service and covenant enforcement, as well as providing space for meetings and special events 10 village community centers and 14 neighborhood centers. Negative amount is due to a loss on fixed asset disposals.

    Expenses $5,058,104 · Grants $3,311,935 · Revenue -$17,000

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Susan Krabbe

    Senior Vice President/CFO/Secretary

    Total calculated
    $278,469
    From this org
    $254,667
    From related orgs
    $0
    Other
    $23,802
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $254,667
    Bonus
    not reported
    Other
    not reported
    Deferred
    $15,223
    Nontaxable benefits
    $10,349
    Filer's total
    $280,239

  • Lakey Boyd

    President/CEO

    Total calculated
    $263,471
    From this org
    $256,059
    From related orgs
    $0
    Other
    $7,412
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $27,053
    Bonus
    not reported
    Other
    $229,006
    Deferred
    $1,662
    Nontaxable benefits
    $5,834
    Filer's total
    $263,555

  • Dennis Mattey

    Interim President/CEO/VP Community Operations

    Total calculated
    $262,425
    From this org
    $247,331
    From related orgs
    $0
    Other
    $15,094
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $247,331
    Bonus
    not reported
    Other
    not reported
    Deferred
    $14,679
    Nontaxable benefits
    $1,765
    Filer's total
    $263,775

  • Dan Burns

    Vice President, Community Programs Services

    Total calculated
    $240,107
    From this org
    $216,741
    From related orgs
    $0
    Other
    $23,366
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $216,741
    Bonus
    not reported
    Other
    not reported
    Deferred
    $13,140
    Nontaxable benefits
    $11,162
    Filer's total
    $241,043

  • Mary L Schwartz

    Treasurer

    Total calculated
    $237,296
    From this org
    $214,991
    From related orgs
    $0
    Other
    $22,305
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $214,991
    Bonus
    not reported
    Other
    not reported
    Deferred
    $12,922
    Nontaxable benefits
    $10,724
    Filer's total
    $238,637

  • Jacqueline Tuma

    Director of Audit and Advisory Services

    Total calculated
    $223,770
    From this org
    $184,097
    From related orgs
    $0
    Other
    $39,673
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $184,097
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,372
    Nontaxable benefits
    $29,861
    Filer's total
    $225,330

  • Monica McMellon-Ajayi

    Director of Human Resources, Diversity Inclusion

    Total calculated
    $214,108
    From this org
    $185,932
    From related orgs
    $0
    Other
    $28,176
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $185,932
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,359
    Nontaxable benefits
    $18,377
    Filer's total
    $215,668

  • Timothy Pinel

    Director of Communications Marketing

    Total calculated
    $201,308
    From this org
    $164,158
    From related orgs
    $0
    Other
    $37,150
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $164,158
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,174
    Nontaxable benefits
    $28,087
    Filer's total
    $202,419

  • Armsby Carbon

    Director of Information Technology

    Total calculated
    $199,858
    From this org
    $179,904
    From related orgs
    $0
    Other
    $19,954
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $179,904
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,934
    Nontaxable benefits
    $10,263
    Filer's total
    $201,101

  • Patrick O'Malley

    Director of Purchasing

    Total calculated
    $186,974
    From this org
    $168,311
    From related orgs
    $0
    Other
    $18,663
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $168,311
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,086
    Nontaxable benefits
    $10,041
    Filer's total
    $188,438

  • Don Van Deusen

    Assistant Secretary

    Total calculated
    $99,777
    From this org
    $94,176
    From related orgs
    $0
    Other
    $5,601
    Hours/week
    45

  • Eric Greenberg

    Director

    Total calculated
    $1,476
    From this org
    $1,476
    From related orgs
    $0
    Other
    $0
    Hours/week
    15

  • Christopher Fuchs

    Director

    Total calculated
    $1,115
    From this org
    $1,115
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Polly Anderson

    Director

    Total calculated
    $1,074
    From this org
    $1,074
    From related orgs
    $0
    Other
    $0
    Hours/week
    15

  • Reginald Avery

    Director

    Total calculated
    $1,074
    From this org
    $1,074
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Andrew Stack

    Director

    Total calculated
    $976
    From this org
    $976
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

  • Alan Klein

    Director

    Total calculated
    $976
    From this org
    $976
    From related orgs
    $0
    Other
    $0
    Hours/week
    12

  • Lindell Eagan

    Director

    Total calculated
    $648
    From this org
    $648
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Dedrick Asante-Muhammad

    Director

    Total calculated
    $623
    From this org
    $623
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Karin Emery

    Director

    Total calculated
    $0
    Hours/week
    10

  • Keith O'Neil Jr

    Director

    Total calculated
    $0
    Hours/week
    6

  • Bill Santos

    Director

    Total calculated
    $0
    Hours/week
    25

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I Line 4a
Lakey Boyd - Total severance benefits provided during the year was 210,286.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
28 January 2025
IRS schema version
2023v6.0
Source object
202520299349301602

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.