Skip to content
Nonprofiteer
← COLUMBIA ASSOCIATION INC

Form 990 for tax year 2024

Filed by COLUMBIA ASSOCIATION INC.

Totals

Total revenue
$86,059,768
Total expenses
$75,426,944
Contributions and grants received
$49,431,584
Grants paid
$3,737,757
Program service revenue
$33,347,288
Investment income
$2,087,211
Other revenue
$1,193,685
Total assets, end of year
$182,228,197
Total liabilities, end of year
$41,747,833
Net assets or fund balances, end of year
$140,480,364
Program services expenses (Part IX)
$63,714,944
Management and general expenses
$11,712,001
Fundraising expenses
$0
Program service expenses (Part III)
$63,714,944

Program services were 84.5% 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

    $49,266,194

  • 1e · Government grants (contributions)

    $165,390

  • 2a · Program service revenue: Membership Income

    total $20,011,036 · related or exempt $20,011,036

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

    total $10,372,489 · related or exempt $10,372,489

  • 2c · Program service revenue: Tuition and Enrollment

    total $2,889,506 · related or exempt $2,889,506

  • 2d · Program service revenue: Other Program Services

    total $74,257 · related or exempt $74,257

  • 3 · Investment income

    total $2,700,259 · related or exempt $2,700,259

  • 6a · Gross rents

    real property $1,083,391

  • 6c · Rental income or loss

    real property $1,083,391

  • 6d · Net rental income or loss

    total $1,083,391

  • 7a · Gross sales of assets other than inventory

    other assets $51,308

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

    other assets $664,356

  • 7c · Gain or loss

    other assets -$613,048

  • 7d · Net gain or loss

    total -$613,048

  • 10a · Gross sales of inventory

    $316,176

  • 10b · Cost of goods sold

    $205,882

  • 10c · Net income from sales of inventory

    total $110,294

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,737,757 · program services $3,737,757

  • 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 $1,451,958 · program services $349,694 · management and general $1,102,264

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $27,742,578 · program services $22,957,971 · management and general $4,784,606

  • 8 · Pension plan contributions

    total $1,281,872 · program services $998,374 · management and general $283,498

  • 9 · Other employee benefits

    total $2,565,361 · program services $2,023,118 · management and general $542,243

  • 10 · Payroll taxes

    total $2,414,884 · program services $1,966,319 · management and general $448,565

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $476,690 · program services $361,343 · management and general $115,347

  • 11c · Fees: accounting

    total $41,169 · management and general $41,169

  • 11d · Fees: lobbying

    total $101,718 · management and general $101,718

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $5,435,349 · program services $4,969,372 · management and general $465,976

  • 12 · Advertising and promotion

    total $633,536 · program services $544,615 · management and general $88,921

  • 13 · Office expenses

    total $3,499,851 · program services $3,310,852 · management and general $188,999

  • 14 · Information technology

    total $2,213,886 · program services $259,609 · management and general $1,954,277

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $6,694,969 · program services $5,852,122 · management and general $842,847

  • 17 · Travel

    total $109,628 · program services $96,756 · management and general $12,872

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $151,413 · program services $78,508 · management and general $72,905

  • 20 · Interest

    total $690,294 · program services $671,180 · management and general $19,115

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $12,296,284 · program services $12,058,276 · management and general $238,008

  • 23 · Insurance

    total $1,422,158 · program services $1,212,143 · management and general $210,016

  • 24a · Other expenses: Vehicle Maintenance

    total $1,007,451 · program services $1,007,217 · management and general $234

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

    total $879,469 · program services $879,469

  • 24e · All other expenses

    total $578,669 · program services $380,249 · management and general $198,421

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,102,465 · end of year $2,513,784

  • 2 · Savings and temporary cash investments

    beginning of year $35,843,674 · end of year $39,877,936

  • 4 · Accounts receivable

    beginning of year $4,547,992 · end of year $4,514,837

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,295,627 · end of year $582,047

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

    $308,654,204

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

    $185,197,497

  • 10c · Land, buildings and equipment, net

    beginning of year $122,517,025 · end of year $123,456,707

  • 11 · Investments: publicly traded securities

    beginning of year $10,536,191 · end of year $10,995,786

  • 14 · Intangible assets

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

  • 17 · Accounts payable and accrued expenses

    beginning of year $15,225,390 · end of year $12,967,149

  • 19 · Deferred revenue

    beginning of year $6,460,465 · end of year $7,054,132

  • 23 · Secured mortgages and notes payable

    beginning of year $27,718,532 · end of year $21,726,552

  • 27 · Net assets without donor restrictions

    beginning of year $129,725,687 · end of year $140,480,364

Mission and programs · 2024

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 FY25, these programs and services reached more than 2.3 million participants. These facilities and programs include athletic and wellness 1,262,597 visits, golf courses 139,952 visits, swimming pools 497,657 visits, indoor and outdoor tennis 152,331 visits, an ice rink 194,414 visits, a sports/skate park 41,037 visits, licensed before and after school programs 8,366 registrations summer day camps 653 campers, youth and teen center 7,648visits, arts center 5,977 visits, multi-cultural programs 1,233 participants, and Columbia Maryland Archives 182 visits.

    Expenses $37,554,536 · Grants $1,700 · Revenue $33,672,000

  • 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. 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 $18,196,459 · Revenue $105,000

  • 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. During the year, Columbia Association provided the ten village community centers and fourteen neighborhood centers to use rent-free building facilities to support community operations. No cash or property was transferred. In accordance with IRS guidance, the value of the use of space is not included as a contribution or expense in Parts VIII or IX. Columbia Association continued to pay occupancy-related costs associated with the properties, which are included in Part IX of this return.

    Expenses $5,624,475 · Grants $3,610,307 · Revenue $10,000

As filed on the 2024 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
    $289,694
    From this org
    $265,211
    From related orgs
    $0
    Other
    $24,483
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $265,211
    Bonus
    not reported
    Other
    not reported
    Deferred
    $15,847
    Nontaxable benefits
    $10,406
    Filer's total
    $291,464

  • John Kuchno

    General Counsel/Assistant Secretary

    Total calculated
    $255,597
    From this org
    $231,194
    From related orgs
    $0
    Other
    $24,403
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $231,194
    Bonus
    not reported
    Other
    not reported
    Deferred
    $6,036
    Nontaxable benefits
    $19,760
    Filer's total
    $256,990

  • Dan Burns

    Vice President, Community Programs Services

    Total calculated
    $253,806
    From this org
    $229,656
    From related orgs
    $0
    Other
    $24,150
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $229,656
    Bonus
    not reported
    Other
    not reported
    Deferred
    $13,867
    Nontaxable benefits
    $12,011
    Filer's total
    $255,534

  • Mary L Schwartz

    Treasurer

    Total calculated
    $246,054
    From this org
    $223,249
    From related orgs
    $0
    Other
    $22,805
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $223,249
    Bonus
    not reported
    Other
    not reported
    Deferred
    $13,421
    Nontaxable benefits
    $10,747
    Filer's total
    $247,417

  • Jacqueline Tuma

    Director of Audit and Advisory Services

    Total calculated
    $232,444
    From this org
    $194,322
    From related orgs
    $0
    Other
    $38,122
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $194,322
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,839
    Nontaxable benefits
    $27,873
    Filer's total
    $234,034

  • Monica McMellon-Ajayi

    Director of Human Resources, Diversity Inclusion

    Total calculated
    $223,385
    From this org
    $194,885
    From related orgs
    $0
    Other
    $28,500
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $194,885
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,783
    Nontaxable benefits
    $18,307
    Filer's total
    $224,975

  • Jeremy Scharfenberg

    Vice President of Community Operations

    Total calculated
    $218,322
    From this org
    $179,403
    From related orgs
    $0
    Other
    $38,919
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $179,403
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,078
    Nontaxable benefits
    $28,758
    Filer's total
    $219,239

  • Armsby Carbon

    Director of Information Technology

    Total calculated
    $214,989
    From this org
    $194,416
    From related orgs
    $0
    Other
    $20,573
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $194,416
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,790
    Nontaxable benefits
    $10,043
    Filer's total
    $216,249

  • Dennis Mattey

    Interim President/CEO/VP Community Operations

    Total calculated
    $213,982
    From this org
    $206,130
    From related orgs
    $0
    Other
    $7,852
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $206,130
    Bonus
    not reported
    Other
    not reported
    Deferred
    $7,644
    Nontaxable benefits
    $909
    Filer's total
    $214,683

  • Timothy Pinel

    Director of Communications Marketing

    Total calculated
    $208,699
    From this org
    $171,151
    From related orgs
    $0
    Other
    $37,548
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $171,151
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,554
    Nontaxable benefits
    $27,915
    Filer's total
    $209,620

  • Leslie Barnett

    Assistant Director, Community Programs Services

    Total calculated
    $193,834
    From this org
    $173,286
    From related orgs
    $0
    Other
    $20,548
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $173,286
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,465
    Nontaxable benefits
    $11,559
    Filer's total
    $195,310

  • Shawn Maclnnes

    President/CEO

    Total calculated
    $182,529
    From this org
    $179,092
    From related orgs
    $0
    Other
    $3,437
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $139,591
    Bonus
    $20,000
    Other
    $19,501
    Deferred
    not reported
    Nontaxable benefits
    $4,174
    Filer's total
    $183,266

  • Lakey Boyd

    President/CEO

    Total calculated
    $109,714
    From this org
    $109,714
    From related orgs
    $0
    Other
    $0

    Schedule J breakdown matched by us

    Base
    $109,714
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $109,714

  • Polly Anderson

    Director

    Total calculated
    $1,508
    From this org
    $1,508
    From related orgs
    $0
    Other
    $0
    Hours/week
    15

  • Reginald Avery

    Director

    Total calculated
    $1,508
    From this org
    $1,508
    From related orgs
    $0
    Other
    $0
    Hours/week
    8

  • Eric Greenberg

    Director

    Total calculated
    $1,508
    From this org
    $1,508
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Christopher Fuchs

    Director

    Total calculated
    $1,508
    From this org
    $1,508
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Collin Sullivan

    Director

    Total calculated
    $1,138
    From this org
    $1,138
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Michael Golibersuch

    Director

    Total calculated
    $1,138
    From this org
    $1,138
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Ashley Vaughan

    Director

    Total calculated
    $1,138
    From this org
    $1,138
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Karin Emery

    Director

    Total calculated
    $1,138
    From this org
    $1,138
    From related orgs
    $0
    Other
    $0
    Hours/week
    8

  • Paul Rader

    Director

    Total calculated
    $968
    From this org
    $968
    From related orgs
    $0
    Other
    $0
    Hours/week
    10

  • Bill Santos

    Director

    Total calculated
    $0
    Hours/week
    8

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 109,714.

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
2024
Filed
8 January 2026
IRS schema version
2024v5.2
Source object
202630149349301133

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.