COLUMBIA ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: COLUMBIA ASSOCIATION INC (EIN 52-0823992)
Tax period: 2012-05-01 to 2013-04-30
Filed: 2013-09-13
IRS object ID: 201332569349300613
Schema version: 2012v2.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule C
Schedule D
Schedule G
Schedule I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-09-13T11:11:16-00:00	Timestamp
Tax Period End Date	2013-04-30	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-05-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	520823992	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Columbia Association Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	COLU	NameControl
Phone	4107153000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10221 Wincopin Circle Room 100	AddressLine1
City	Columbia	City
State	MD	State
ZIP Code	21044	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Paul Papagjika	Name
Title	Treasurer	Title
Date Signed	2013-09-16	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Phillip Nelson President	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	Columbia Association 10221 Wincopin	AddressLine1
City	Columbia	City
State	MD	State
ZIP Code	21044	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	63909725	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.columbiaassociation.com	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1965	YearFormation
State Legal Domicile	MD	StateLegalDomicile
Activity Or Mission Description	The mission of the Columbia Association is to enhance the quality of life for the people living or working in Columbia and to ensure that Columbia remains an open, integrated, and caring community.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	1865	TotalNbrEmployees
Total Nbr Volunteers	1444	TotalNbrVolunteers
Total Gross UBI	3110	TotalGrossUBI
Contributions Grants Prior Year	33543396	ContributionsGrantsPriorYear
Contributions Grants Current Year	34680704	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	28083259	ProgramServiceRevenuePriorYear
Program Service Revenue CY	28113124	ProgramServiceRevenueCY
Investment Income Prior Year	16407	InvestmentIncomePriorYear
Investment Income Current Year	114489	InvestmentIncomeCurrentYear
Other Revenue Prior Year	308436	OtherRevenuePriorYear
Other Revenue Current Year	112070	OtherRevenueCurrentYear
Total Revenue Prior Year	61951498	TotalRevenuePriorYear
Total Revenue Current Year	63020387	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	2787783	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	4524571	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	25448640	SalariesEtcPriorYear
Salaries Etc Current Year	26161005	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	26806455	OtherExpensePriorYear
Other Expenses Current Year	28456879	OtherExpensesCurrentYear
Total Expenses Prior Year	55042878	TotalExpensesPriorYear
Total Expenses Current Year	59142455	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	6908620	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	3877932	RevenuesLessExpensesCY
Total Assets BOY	127551539	TotalAssetsBOY
Total Assets EOY	128940707	TotalAssetsEOY
Total Liabilities BOY	61838443	TotalLiabilitiesBOY
Total Liabilities EOY	59408979	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	65713096	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	69531728	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	The mission of the Columbia Association is to enhance the quality of life for the people living or working in Columbia and to ensure that Columbia remains an open, integrated, and caring communtiy.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	24890497	Expense
Revenue	24983000	Revenue
Description	The Sport Fitness Division runs a variety of athletic facilities for community use. These facilities include athletic clubs, golf courses, swimming pools, tennis courts, an ice rink, a sports park, and other athletic facilities.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	10707089	Expense
Revenue	625000	Revenue
Description	The Open Space Division maintains community tot lots, pathways, parks, lakes, a RV Storage lot, and provides landscaping and mowing of these areas for community use.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	11615730	Expense
Grants	2924571	Grants
Revenue	4216000	Revenue
Description	The Community Services Division operates school age services programs, a volunteer center, day camps, an art center, a teen center, and other programs and facilities for community use.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	1737468	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	241000	TotalOfOtherProgramServiceRev
Total Program Service Expense	48950784	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	1865	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MD	StatesWhereCopyOfReturnIsFiled
Own Website	X	OwnWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Columbia Association	NamePerson
Telephone Number	4107153000	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	10221 Wincopin Cir Ste 100	AddressLine1
City	Columbia	City
State	MD	State
ZIP Code	210443410	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (21 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
Andrew Stack
Director	005.00	X	0	0	0
Gregg Schwind
Director	012.00	X	1206	0	0
Shari Zaret
Director	025.00	X	706	0	0
Michael Cornell
Director	010.00	X	706	0	0
Cynthia ASH Coyle
Director	008.00	X	820	0	0
Tom Coale
Director	006.00	X	1706	0	0
Alex Hekimian
Director	020.00	X	689	0	0
Regina Clay
Director	018.00	X	972	0	0
Ed Coleman
Director	003.00	X	0	0	0
Suzanne Waller
Director	015.00	X	706	0	0
Phillip Nelson
President	045.00		243367	0	19492	X
Charles Rhodehamel
Vice President Secretary	045.00		173590	0	23170	X
Robert F Goldman
Vice President	045.00		201925	0	26388	X
Paul Papagjika
Treasurer	045.00		148079	0	20813	X
Susan Krabbe
Vice President Assistant Secretary	045.00		162861	0	16700	X
Don Van Deusen
Assistant Secretary	045.00		93450	0	5568	X
Sheri Fanaroff
General Counsel	045.00		208143	0	36250		X
Robert Bellamy
Director of Operations	045.00		152393	0	11829		X
Michael Collins
Chief Human Resources Officer	045.00		138194	0	24469		X
Valerie Barnard
Director of Sales Marketing	045.00		142399	0	26976		X
Michelle Miller
Director of Community Services	045.00		141309	0	14911		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1813221	TotalReportableCompFromOrg
Total Other Compensation	226566	TotalOtherCompensation
Number Individuals GT100 K	22	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Cashman Dredging
549 South Street	Quincy	MA	02169	Dredging	908376
DLA Piper LLP (US)
PO Box 75190	Baltimore	MD	21275	Legal Services	364427
The Brickman Group
3630 Solutions Center	Chicago	IL	60677	Landscaping Services	279121
Maryland Technology Group
6478 River Run	Columbia	MD	21044	Computer Technology	290796
Anchor QEA LLC
720 Olive Way 1900	Seattle	WA	98101	Engineering Services	286854

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	12	NumberOfContractorsGT100K
Membership Dues	34004971	MembershipDues
Government Grants	655733	GovernmentGrants
All Other Contributions	20000	AllOtherContributions
Total Contributions	34680704	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
Membership Income	713940	17089791	17089791
Fees for Community Programs	900099	7097848	7097848
Tuition and Enrollment	624410	3783717	3783717
Other Program Services	423300	141768	138658	3110

Field	Value	IRS element (for citing)
Total Program Service Revenue	28113124	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	111797	TotalRevenueColumn
Related Or Exempt Function Income	111797	RelatedOrExemptFunctionIncome

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	143678	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	143678	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	143678	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	47639	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	44947	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	2692	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	2692	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	812783	GrossSalesOfInventory
Cost Of Goods Sold	844391	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-31608	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	63020387	TotalRevenueColumn
Related Or Exempt Function Income	28221811	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	3110	UnrelatedBusinessRevenue

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	4509571	Total
Program Services	4509571	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	15000	Total
Program Services	15000	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1230394	Total
Program Services	652420	ProgramServices
Management And General	577974	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	20305067	Total
Program Services	16272296	ProgramServices
Management And General	4032771	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	933805	Total
Program Services	685527	ProgramServices
Management And General	248278	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1909890	Total
Program Services	1467396	ProgramServices
Management And General	442494	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1781849	Total
Program Services	1457113	ProgramServices
Management And General	324736	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	557643	Total
Program Services	125466	ProgramServices
Management And General	432177	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	39500	Total
Management And General	39500	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	123638	Total
Management And General	123638	ManagementAndGeneral

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	2564417	Total
Program Services	2264442	ProgramServices
Management And General	299975	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	454879	Total
Program Services	451271	ProgramServices
Management And General	3608	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3224746	Total
Program Services	2726206	ProgramServices
Management And General	498540	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1155644	Total
Program Services	18442	ProgramServices
Management And General	1137202	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	7510304	Total
Program Services	6678024	ProgramServices
Management And General	832280	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	158196	Total
Program Services	112657	ProgramServices
Management And General	45539	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	129645	Total
Program Services	81376	ProgramServices
Management And General	48269	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	1455685	Total
Program Services	1252241	ProgramServices
Management And General	203444	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	8311040	Total
Program Services	7629638	ProgramServices
Management And General	681402	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	783112	Total
Program Services	687848	ProgramServices
Management And General	95264	ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Vehicle Maintenance	833800	829029	4771
Open Space/Golf Course Materials and Maintenance	530448	530448
Miscellaneous Other Costs/Expenses	624182	504373	119809

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	59142455	Total
Program Services	48950784	ProgramServices
Management And General	10191671	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	65475	BOY
EOY	86062	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	699756	BOY
EOY	507013	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	15292505	BOY
EOY	13058247	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1475399	BOY
EOY	1425438	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	204554425	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	99910944	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	100972231	BOY
EOY	104643481	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	8727573	BOY
EOY	8901866	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	318600	BOY
EOY	318600	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	127551539	BOY
EOY	128940707	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	11438088	BOY
EOY	12744433	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	15895289	BOY
EOY	13372938	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	17666469	BOY
EOY	11857443	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	16838597	BOY
EOY	21434165	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	61838443	BOY
EOY	59408979	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	65713096	BOY
EOY	69531728	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	65713096	BOY
EOY	69531728	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	127551539	BOY
EOY	128940707	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	3877932	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	-59300	ReconciliationUnrealizedInvest
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Included On FS	false	IncludedOnFS

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	16932908	OtherCostOrOtherBasis
Book Value	16932908	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	86720037	OtherCostOrOtherBasis
Depreciation	51660204	Depreciation
Book Value	35059833	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	575006	OtherCostOrOtherBasis
Depreciation	547558	Depreciation
Book Value	27448	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	25006163	OtherCostOrOtherBasis
Depreciation	18440408	Depreciation
Book Value	6565755	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	75320311	OtherCostOrOtherBasis
Depreciation	29262774	Depreciation
Book Value	46057537	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	104643481	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

DescriptionDescription
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Federal income taxes
Line of Credit	$21,434,165

Field	Value	IRS element (for citing)
Total Of Amounts	21434165	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	63824000	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-59300	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	18112	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	-41188	RevenueNotRptdF990
Revenue Subtotal	63865188	RevenueSubtotal
Other Revenues Not Included	-844801	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-844801	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	63020387	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	60006000	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	18112	DonatedServicesUseOfFacilities
Other Expenses Included	845433	OtherExpensesIncluded
Expenses Not Rptd F990	863545	ExpensesNotRptdF990
Expenses Subtotal	59142455	ExpensesSubtotal
Total Expenses Per Form990	59142455	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
X	1	The Association adopted the guidance provided Accounting for Uncertainty in Income Taxes FASB ASC 740-10 on January 1, 2009. Management has determined that the Association has no material uncertain tax positions that would require recognition under the guidance. The federal and state income tax returns of the Association for 2012, 2011, 2010, and 2009 are subject to examination by the IRS and state taxing authorities, generally for 3 years after they were filed.
XI	4b	Cost of Sales 844,391 and Rounding 410
XII	2d	Cost of Sales 844,391 and Rounding 1,042

Schedule G IRS990ScheduleG

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (18 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
Dorsey's Search Community Association
4765 Dorsey Hall Drive Ellicott Cit	Ellicott City	MD	21042	521020415	C4	203724	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Harper's Choice Community Association
5440 Old Tucker Row Columbia MD 210	Columbia	MD	21044	520993424	C4	321344	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Hickory Ridge Community Association
6175 Sunny Spring Columbia MD 21044	Columbia	MD	21044	521145609	C4	210525	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Kings Contrivance Community Association
7251 Eden Brook Dr Columbia MD 2104	Columbia	MD	21046	521183017	C4	193319	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Long Reach Community Association
8775 Cloudleap Ct Columbia MD 21045	Columbia	MD	21045	237165259	C4	320971	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Oakland Mills Community Association
5851 Robert Oliver Pl Columbia MD 2	Columbia	MD	21046	237350490	C4	346931	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Owen Brown Community Association
6800 Cradlerock Way Columbia MD 210	Columbia	MD	21045	521020415	C4	282709	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
River Hill Community Association
6020 Daybreak Circle Clarksville MD	Clarksville	MD	21029	521821283	C4	226810	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Town Center Community Association
5430 Vantage Point Road Columbia MD	Columbia	MD	21044	521002415	C4	206030	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Wilde Lake Community Association
10451 Twin Rivers Rd Columbia MD 21	Columbia	MD	21044	520997150	C4	312708	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Columbia Foundation
10227 Wincopin Circle Colulmbia MD	Columbia	MD	21044	520937644	C3	85000	Promote the social welfare of the people of Columbia.
Columbia Festival of the Arts
5575 Sterrett Pl Columbia MD 21044	Columbia	MD	21044	521599803	C3	105000	Promote the social welfare of the people of Columbia.
The Economic Development Authority
6751 Columbia Gateway Dr Columbia M	Columbia	MD	21046	521854917	C3	20000	Promote the social welfare of the people of Columbia.
Howard County Community College
10901 Little Patuxent Pkwy Columbia	Columbia	MD	21044	520900106	C3	15000	Promote the social welfare of the people of Columbia.
Neighbor Ride Inc
5570 Sterrett Pl Suite 102 Columbia	Columbia	MD	21044	320123282	C3	10000	Promote the social welfare of the people of Columbia.
Director Of Finance Of Howard County
6751 Gateway Drive 204 Columbia MD	Columbia	MD	21046	526000965	GOVT	25000	Promote the social welfare of the people of Columbia.
Director Of Finance Of Howard County
7120 Oakland Mills Rd Columbia MD 2	Columbia	MD	21046	526002300	GOVT	13000	Promote the social welfare of the people of Columbia.
Inner Arbor Trust Inc
10630 Little Patuxent Pkwy Century	Columbia	MD	21044	462748824	C3	1600000	Develop and maintain a centralized multi-arts facility in Columbia

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	6	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	12	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	Spirit of Columbia Scholarships	TypeOfGrant
Number Of Recipients	6	NumberOfRecipients
Amount Of Cash Grant	15000	AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	I	Identifier
Return Reference	2	ReturnReference
Explanation	Financial reports are provided by the grantee, which are reviewed.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (10 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Bonus Filing OrgBonusFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg
Phillip Nelson
President	229920	13447	13607	8431	265405
Charles Rhodehamel
Vice President Secretary	166782	6808	10441	14687	198718
Robert F Goldman
Vice President	193695	8230	12192	16509	230626
Paul Papagjika
Treasurer	141987	6092	8993	13228	170300
Susan Krabbe
Vice President Assistant Secretary	155495	7366	9859	8196	180916
Sheri Fanaroff
General Counsel	186473	21670	11675	26866	246684
Robert Bellamy
Director of Operations	145692	6701	9184	4235	165812
Michael Collins
Chief Human Resources Officer	133006	5188	8368	17283	163845
Valerie Barnard
Director of Sales Marketing	136598	5801	8734	19392	170525
Michelle Miller
Director of Community Services	134822	6487	8551	7693	157553

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	Brenda DeCesare	NamePerson

Field	Value	IRS element (for citing)
Relationship	Spouse of Officer Robert Goldman	Relationship
Amount Of Transaction	74729	AmountOfTransaction
Description Of Transaction	Employment	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

ExplanationExplanation
Form 990, Part III, Line 4d Program Service Expenses 892,372, Grants and allocations 0, Revenue 2,000 The Communications Marketing Division informs CA residents about the activities and financial information of the organization and the Board as well as educates residents about Columbias vision, history, and purpose.
Form 990, Part III, Line 4d Program Service Expenses 845,096, Grants and allocations 0, Revenue 239,000 The Community Building and Sustainability Service Bureau is responsible for positioning the Columbia Association for the future, in terms of community connectivity, resource conservation and enhancement, prudent and efficient energy use, and sustainable practices all pointed toward the environment, the community, and financial achievability.
Form 990 Part VI Section B Line 11a The 990 is presented to the Audit Committee and accepted by the Board.
Form 990 Part VI Section B Line 15a/b Periodically, CA has a compensation study for all team members to ensure salaries are consistent with market conditions.
Form 990 Part VI Section C Line 19 Periodically, CA has a compensation study for all team members to ensure salaries are consistent with market conditions.