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Nonprofiteer
← COLUMBIA ASSOCIATION INC

Form 990 for tax year 2022

Filed by COLUMBIA ASSOCIATION INC.

Totals

Total revenue
$75,396,080
Total expenses
$68,086,768
Contributions and grants received
$46,876,796
Grants paid
$3,201,102
Program service revenue
$27,996,705
Investment income
-$740,092
Other revenue
$1,262,671
Total assets, end of year
$175,615,475
Total liabilities, end of year
$53,905,493
Net assets or fund balances, end of year
$121,709,982
Program services expenses (Part IX)
$57,213,771
Management and general expenses
$10,872,997
Fundraising expenses
$0
Program service expenses (Part III)
$57,213,771

Program services were 84.0% 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

    $46,210,046

  • 1e · Government grants (contributions)

    $666,750

  • 2a · Program service revenue: Membership Income

    total $16,301,558 · related or exempt $16,301,558

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

    total $9,188,827 · related or exempt $9,188,827

  • 2c · Program service revenue: Tuition and Enrollment

    total $2,471,044 · related or exempt $2,471,044

  • 2d · Program service revenue: Other Program Services

    total $35,276 · related or exempt $35,276

  • 3 · Investment income

    total $1,177,947 · related or exempt $1,177,947

  • 6a · Gross rents

    real property $1,136,759

  • 6c · Rental income or loss

    real property $1,136,759

  • 6d · Net rental income or loss

    total $1,136,759

  • 7a · Gross sales of assets other than inventory

    other assets $246,326

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

    other assets $2,164,365

  • 7c · Gain or loss

    other assets -$1,918,039

  • 7d · Net gain or loss

    total -$1,918,039

  • 10a · Gross sales of inventory

    $382,383

  • 10b · Cost of goods sold

    $256,471

  • 10c · Net income from sales of inventory

    total $125,912

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,201,102 · program services $3,201,102

  • 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 $1,297,677 · program services $544,157 · management and general $753,520

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $24,082,304 · program services $19,620,630 · management and general $4,461,674

  • 8 · Pension plan contributions

    total $968,803 · program services $731,551 · management and general $237,252

  • 9 · Other employee benefits

    total $2,307,532 · program services $1,791,387 · management and general $516,145

  • 10 · Payroll taxes

    total $2,041,740 · program services $1,687,571 · management and general $354,169

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $751,144 · program services $262,744 · management and general $488,400

  • 11c · Fees: accounting

    total $50,436 · management and general $50,436

  • 11d · Fees: lobbying

    total $251,179 · management and general $251,179

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $4,902,745 · program services $4,351,455 · management and general $551,289

  • 12 · Advertising and promotion

    total $518,033 · program services $513,324 · management and general $4,709

  • 13 · Office expenses

    total $2,724,184 · program services $2,557,879 · management and general $166,306

  • 14 · Information technology

    total $1,828,511 · program services $223,086 · management and general $1,605,426

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $6,191,673 · program services $5,441,506 · management and general $750,168

  • 17 · Travel

    total $107,182 · program services $102,090 · management and general $5,092

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $43,818 · program services $31,651 · management and general $12,164

  • 20 · Interest

    total $1,009,275 · program services $980,880 · management and general $28,395

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $12,207,027 · program services $11,982,174 · management and general $224,853

  • 23 · Insurance

    total $1,022,888 · program services $816,928 · management and general $205,960

  • 24a · Other expenses: Vehicle Maintenance

    total $878,623 · program services $877,904 · management and general $720

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

    total $774,436 · program services $774,436

  • 24e · All other expenses

    total $926,456 · program services $721,316 · management and general $205,140

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $427,655 · end of year $5,455,028

  • 2 · Savings and temporary cash investments

    beginning of year $25,518,657 · end of year $28,539,135

  • 4 · Accounts receivable

    beginning of year $3,341,364 · end of year $4,092,638

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,230,972 · end of year $1,105,386

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

    $292,268,282

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

    $166,358,313

  • 10c · Land, buildings and equipment, net

    beginning of year $127,737,474 · end of year $125,909,969

  • 11 · Investments: publicly traded securities

    beginning of year $10,092,603 · end of year $10,226,219

  • 14 · Intangible assets

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

  • 17 · Accounts payable and accrued expenses

    beginning of year $16,253,460 · end of year $13,956,301

  • 19 · Deferred revenue

    beginning of year $5,794,853 · end of year $6,470,437

  • 23 · Secured mortgages and notes payable

    beginning of year $32,371,761 · end of year $33,478,755

  • 27 · Net assets without donor restrictions

    beginning of year $114,215,751 · end of year $121,709,982

Mission and programs · 2022

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 FY23, these programs and services reached more than 2 million participants. These facilities and programs include athletic and wellness 970,000 visits, golf courses 112,000 visits, swimming pools 532,000 visits, indoor and outdoor tennis 134,000 visits, an ice rink 198,000 visits, a sports/skate park 40,000 visits, licensed before and after school programs 973 registrations summer day camps 716 campers, youth and teen center 6,100 visits, arts center 14,200 visits, international exchange and multi-cultural programs 1,000 participants, and Maryland archives 170 visits.

    Expenses $33,605,073 · Grants $4,000 · Revenue $29,087,000

  • 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. Neg. amt. is loss on asset disposals.

    Expenses $16,927,581 · Revenue -$1,139,000

  • 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 $4,758,328 · Grants $3,062,102 · Revenue -$95,000

As filed on the 2022 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
    $345,210
    From this org
    $317,582
    From related orgs
    $0
    Other
    $27,628
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $245,516
    Bonus
    $2,500
    Other
    $69,566
    Deferred
    $18,996
    Nontaxable benefits
    $10,402
    Filer's total
    $346,980

  • Dan Burns

    Vice President, Community Programs Services

    Total calculated
    $286,625
    From this org
    $260,574
    From related orgs
    $0
    Other
    $26,051
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $209,077
    Bonus
    $2,500
    Other
    $48,998
    Deferred
    $15,771
    Nontaxable benefits
    $11,212
    Filer's total
    $287,558

  • Dennis Mattey

    Interim President/CEO/VP Community Operations

    Total calculated
    $284,952
    From this org
    $269,085
    From related orgs
    $0
    Other
    $15,867
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $216,003
    Bonus
    $2,500
    Other
    $50,582
    Deferred
    $15,867
    Nontaxable benefits
    $1,656
    Filer's total
    $286,608

  • Mary L Schwartz

    Treasurer

    Total calculated
    $283,307
    From this org
    $258,393
    From related orgs
    $0
    Other
    $24,914
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $207,129
    Bonus
    $2,500
    Other
    $48,763
    Deferred
    $15,530
    Nontaxable benefits
    $10,702
    Filer's total
    $284,624

  • Lakey Boyd

    President/CEO

    Total calculated
    $275,276
    From this org
    $239,754
    From related orgs
    $0
    Other
    $35,522
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $239,754
    Bonus
    not reported
    Other
    not reported
    Deferred
    $9,181
    Nontaxable benefits
    $27,571
    Filer's total
    $276,506

  • Jacqueline Tuma

    Director of Audit and Advisory Services

    Total calculated
    $261,134
    From this org
    $223,007
    From related orgs
    $0
    Other
    $38,127
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $180,002
    Bonus
    $2,500
    Other
    $40,504
    Deferred
    $13,482
    Nontaxable benefits
    $26,131
    Filer's total
    $262,619

  • Monica McMellon-Ajayi

    Director of Human Resources, Diversity Inclusion

    Total calculated
    $247,332
    From this org
    $216,009
    From related orgs
    $0
    Other
    $31,323
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $178,025
    Bonus
    $2,500
    Other
    $35,484
    Deferred
    $13,253
    Nontaxable benefits
    $19,600
    Filer's total
    $248,862

  • Michael Aniton

    General Counsel

    Total calculated
    $223,492
    From this org
    $221,951
    From related orgs
    $0
    Other
    $1,541
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $219,451
    Bonus
    $2,500
    Other
    not reported
    Deferred
    $1,541
    Nontaxable benefits
    $1,361
    Filer's total
    $224,853

  • Patrick O'Malley

    Director of Purchasing

    Total calculated
    $215,955
    From this org
    $196,014
    From related orgs
    $0
    Other
    $19,941
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $162,812
    Bonus
    $2,500
    Other
    $30,702
    Deferred
    $11,726
    Nontaxable benefits
    $9,655
    Filer's total
    $217,395

  • Leslie Barnett

    Assistant Director, Community Programs Services

    Total calculated
    $206,623
    From this org
    $184,040
    From related orgs
    $0
    Other
    $22,583
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $151,413
    Bonus
    $2,500
    Other
    $30,127
    Deferred
    $11,203
    Nontaxable benefits
    $12,804
    Filer's total
    $208,047

  • Don Van Deusen

    Assistant Secretary

    Total calculated
    $114,008
    From this org
    $107,598
    From related orgs
    $0
    Other
    $6,410
    Hours/week
    45

  • Virginia Thomas

    Director

    Total calculated
    $1,444
    From this org
    $1,444
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

  • Janet Evans

    Director

    Total calculated
    $1,444
    From this org
    $1,444
    From related orgs
    $0
    Other
    $0
    Hours/week
    15

  • Eric Greenberg

    Direrctor

    Total calculated
    $1,444
    From this org
    $1,444
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

  • Andrew Stack

    Director

    Total calculated
    $944
    From this org
    $944
    From related orgs
    $0
    Other
    $0
    Hours/week
    9

  • Lin Eagan

    Director

    Total calculated
    $844
    From this org
    $844
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

  • Dick Boulton

    Director

    Total calculated
    $804
    From this org
    $804
    From related orgs
    $0
    Other
    $0
    Hours/week
    15

  • Kevin Fitzgerald

    Director

    Total calculated
    $0
    Hours/week
    5

  • Brian England

    Director

    Total calculated
    $0
    Hours/week
    18

  • Alan Klein

    Director

    Total calculated
    $0
    Hours/week
    12

  • Bill Santos

    Director

    Total calculated
    $0
    Hours/week
    15

  • Joshua Friedman

    Director

    Total calculated
    $0
    Hours/week
    6

  • Shari Zaret

    Director

    Total calculated
    $0
    Hours/week
    25

  • Keith O'Neil Jr

    Director

    Total calculated
    $0
    Hours/week
    6

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

Answered no

  • 4a · Severance or change-of-control payment
  • 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 II
Schedule J, Column ii Bonus incentive compensation indicates amounts distributed to each person listed from Employee Retention Tax Credit grant funds. These amounts are not included in Part II, Column i.
Part II
Schedule J, Column iii Other reportable compensation indicates amounts paid in calendar year 2022 to individuals for repayment of wages cut for full hours worked in calendar year 2020. These amounts are not included in Part II, Column i.

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
2022
Filed
30 January 2024
IRS schema version
2022v5.0
Source object
202400319349301015

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

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