COLUMBIA ASSOCIATION INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: COLUMBIA ASSOCIATION INC (EIN 52-0823992)
Tax period: 2011-05-01 to 2012-04-30
Filed: 2012-09-17
IRS object ID: 201222619349300222
Schema version: 2011v1.2
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	2012-09-17T13:07:10-00:00	Timestamp
Tax Period End Date	2012-04-30	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2011-05-01	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 No 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	2012-09-14	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Field	Value	IRS element (for citing)
Tax Year	2011	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	62796935	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	1847	TotalNbrEmployees
Total Nbr Volunteers	1495	TotalNbrVolunteers
Total Gross UBI	2603	TotalGrossUBI
Contributions Grants Prior Year	32764929	ContributionsGrantsPriorYear
Contributions Grants Current Year	33543396	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	27338384	ProgramServiceRevenuePriorYear
Program Service Revenue CY	28083259	ProgramServiceRevenueCY
Investment Income Prior Year	54831	InvestmentIncomePriorYear
Investment Income Current Year	16407	InvestmentIncomeCurrentYear
Other Revenue Prior Year	346167	OtherRevenuePriorYear
Other Revenue Current Year	308436	OtherRevenueCurrentYear
Total Revenue Prior Year	60504311	TotalRevenuePriorYear
Total Revenue Current Year	61951498	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	2650508	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	2787783	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	24149768	SalariesEtcPriorYear
Salaries Etc Current Year	25448640	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	27179956	OtherExpensePriorYear
Other Expenses Current Year	26806455	OtherExpensesCurrentYear
Total Expenses Prior Year	53980232	TotalExpensesPriorYear
Total Expenses Current Year	55042878	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	6524079	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	6908620	RevenuesLessExpensesCY
Total Assets BOY	125714972	TotalAssetsBOY
Total Assets EOY	127551539	TotalAssetsEOY
Total Liabilities BOY	66910496	TotalLiabilitiesBOY
Total Liabilities EOY	61838443	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	58804476	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	65713096	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	24588240	Expense
Revenue	24832000	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	10422812	Expense
Revenue	526000	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	9482624	Expense
Grants	2821283	Grants
Revenue	3844000	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	2401150	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	8000	TotalOfOtherProgramServiceRev
Total Program Service Expense	46894826	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
Transaction Related Entity	false	TransactionRelatedEntity
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	1847	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 (22 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	FormerFormer
Andrew Stack
Director	008.00	X	0	0	0
Gregg Schwind
Director	012.00	X	1052	0	0
Shari Zaret
Director	020.00	X	0	0	0
Michael Cornell
Director	020.00	X	844	0	0
Cynthia ASH Coyle
Director	025.00	X	730	0	0
Tom Coale
Director	004.00	X	0	0	0
Alex Hekimian
Director	025.00	X	628	0	0
Philip W Kirsch
Director	018.00	X	0	0	0
Ed Coleman
Director	002.00	X	0	0	0
Suzanne Waller
Director	015.00	X	698	0	0
Phillip Nelson
President and Director	045.00		249265	0	19052	X
Rafia Siddiqui
Former Vice President Chief Financial Officer	045.00		155312	0	9162		X	X
Charles Rhodehamel
Vice President Secretary	045.00		168618	0	22859	X
Robert F Goldman
Vice President	045.00		195595	0	27914	X
Paul Papagjika
Treasurer	045.00		143432	0	21343	X
Susan Krabbe
Vice President Chief Financial Officer	045.00		158390	0	16108	X
Don Van Deusen
Assistant Secretary	045.00		96466	0	5761	X
Sheri Fanaroff
General Counsel	045.00		185466	0	34936		X
Robert Bellamy
Director of Operations	045.00		147593	0	12518	X
Michael Collins
Chief Human Resources Officer	045.00		129533	0	24356		X
Valerie Barnard
Director of Sales Marketing	045.00		141930	0	26615		X
Michelle Miller
Director of Community Services	045.00		137486	0	14283		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1913038	TotalReportableCompFromOrg
Total Other Compensation	234907	TotalOtherCompensation
Number Individuals GT100 K	21	NumberIndividualsGT100K
Formers Listed	true	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	3588983
DLA Piper LLP (US)
PO Box 75190	Baltimore	MD	21275	Legal Services	307168
The Brickman Group
3630 Solutions Center	Chicago	IL	60677	Grounds maintenance and Landscaping Services	256269
Landscapes Unlimited LLC
1201 Aries Dr	Lincoln	NE	68512	Grounds maintenance and Landscaping Services	173842
PAETEC
PO Box 9001111	Louisville	TX	40290	Internet Services	170607

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	10	NumberOfContractorsGT100K
Membership Dues	33449144	MembershipDues
Government Grants	94252	GovernmentGrants
Total Contributions	33543396	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
Membership Income	713940	17137762	17137762
Fees for Community Programs	900099	7142561	7142561
Tuition and Enrollment	624410	3563367	3563367
Other Program Services	423300	239569	236966	2603

Field	Value	IRS element (for citing)
Total Program Service Revenue	28083259	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	137510	TotalRevenueColumn
Related Or Exempt Function Income	137510	RelatedOrExemptFunctionIncome

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	133151	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	133151	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	133151	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	53492	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	174595	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-121103	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-121103	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	846127	GrossSalesOfInventory
Cost Of Goods Sold	670842	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	175285	TotalRevenueColumn

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	61951498	TotalRevenueColumn
Related Or Exempt Function Income	28218166	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	2603	UnrelatedBusinessRevenue

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	2775283	Total
Program Services	2775283	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	12500	Total
Program Services	12500	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	1122778	Total
Program Services	447446	ProgramServices
Management And General	675332	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	19519744	Total
Program Services	16561873	ProgramServices
Management And General	2957871	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	828503	Total
Program Services	664288	ProgramServices
Management And General	164215	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	2185373	Total
Program Services	1799768	ProgramServices
Management And General	385605	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1792242	Total
Program Services	1525805	ProgramServices
Management And General	266437	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	450412	Total
Program Services	92793	ProgramServices
Management And General	357619	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	34000	Total
Management And General	34000	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	143693	Total
Management And General	143693	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	2272254	Total
Program Services	1837323	ProgramServices
Management And General	434931	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	394539	Total
Program Services	390125	ProgramServices
Management And General	4414	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3084159	Total
Program Services	2808795	ProgramServices
Management And General	275364	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	834115	Total
Program Services	41858	ProgramServices
Management And General	792257	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	7126607	Total
Program Services	6304502	ProgramServices
Management And General	822105	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	137659	Total
Program Services	104887	ProgramServices
Management And General	32772	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	136728	Total
Program Services	104068	ProgramServices
Management And General	32660	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	2039105	Total
Program Services	2243406	ProgramServices
Management And General	-204301	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	7509498	Total
Program Services	6917887	ProgramServices
Management And General	591611	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	686234	Total
Program Services	604463	ProgramServices
Management And General	81771	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Vehicle Maintenance	371675	368517	3158
Open Space/Golf Course Materials and Maintenance	513266	513266
Loss on Impairment of Fixed Asset - CSS System	77000		77000
Miscellaneous Other Costs/Expenses	995511	775973	219537

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	55042878	Total
Program Services	46894826	ProgramServices
Management And General	8148051	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	63079	BOY
EOY	65475	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	971061	BOY
EOY	699756	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	14250123	BOY
EOY	15292505	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1342717	BOY
EOY	1475399	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	196780164	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	95807933	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	100176019	BOY
EOY	100972231	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	8593373	BOY
EOY	8727573	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	125714972	BOY
EOY	127551539	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	12420854	BOY
EOY	11438088	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	15060605	BOY
EOY	15895289	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	24674470	BOY
EOY	17666469	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	14754567	BOY
EOY	16838597	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	66910496	BOY
EOY	61838443	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	58804476	BOY
EOY	65713096	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	58804476	BOY
EOY	65713096	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	125714972	BOY
EOY	127551539	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	6908620	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
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	84538435	OtherCostOrOtherBasis
Depreciation	48987222	Depreciation
Book Value	35551213	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	562135	OtherCostOrOtherBasis
Depreciation	535694	Depreciation
Book Value	26441	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	23393973	OtherCostOrOtherBasis
Depreciation	16673593	Depreciation
Book Value	6720380	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	71352713	OtherCostOrOtherBasis
Depreciation	29611424	Depreciation
Book Value	41741289	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	100972231	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Line of Credit	Description
Amount	$16,838,597	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	16838597	TotalOfAmounts
Total Revenue	61951498	TotalRevenue
Total Expenses	55042878	TotalExpenses
Excess Or Deficit For Year	6908620	ExcessOrDeficitForYear
Excess Or Deficit Per FS	6908620	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	62563000	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	17269	DonatedSrvcAndUseOfFacilities
Other Revenues	-76609	OtherRevenues
Revenue Not Rptd F990	-59340	RevenueNotRptdF990
Revenue Subtotal	62622340	RevenueSubtotal
Other Revenues Not Included	-670842	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-670842	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	61951498	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	55654000	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	17269	DonatedServicesUseOfFacilities
Losses Reported	-77000	LossesReported
Other Expenses Included	670853	OtherExpensesIncluded
Expenses Not Rptd F990	611122	ExpensesNotRptdF990
Expenses Subtotal	55042878	ExpensesSubtotal
Total Expenses Per Form990	55042878	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
XII	2d	391 Rounding and 77,000 Impairment Loss
XII	4b	Cost of Sales
XIII	2d	Cost of Sales 670,842 and Rounding 11
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 2011, 2010, and 2009 are subject to examination by the IRS and state taxing authorities, generally for three years after they were filed.
XIII	2c	Loss on Impairment

Schedule G IRS990ScheduleG

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (16 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance
Dorsey's Search Community Assoc
4765 Dorsey Hall Drive	Ellicott City	MD	21043	521279142	C4	199239	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Harper's Choice Community Association
5440 Old Tucker Row	Columbia	MD	21044	520993424	C4	314215	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Hickory Ridge Community Association
6175 Sunny Spring	Columbia	MD	21044	521145609	C4	206036	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Kings Contrivance Community Association
7251 Eden Brook Drive	Columbia	MD	21046	521183017	C4	188011	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Long Reach Community Association
8775 Cloudleap Court	Columbia	MD	21045	237165259	C4	317051	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Oakland Mills Community Association
5851 Robert Oliver Place	Columbia	MD	21046	237350490	C4	339374	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Owen Brown Community Association
6800 Cradlerock Way	Columbia	MD	21045	521020415	C4	293527	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
River Hill Community Association
6020 Daybreak Circle	Clarksville	MD	21029	521821283	C4	220246	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Town Center Community Association
5430 Vantage Point Road	Columbia	MD	21044	521002415	C4	207356	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Wilde Lake Community Association
10451 Twin Rivers Road	Columbia	MD	21044	520997150	C4	292819	Conducting day-to-day services, covenant enforcement, and operations of the community buildings.
Columbia Foundation
10227 Wincopin Circle	Columbia	MD	21044	520937644	C3	75000	Promote the social welfare of the people of Columbia.
Columbia Festival of the Arts
5575 Sterrett Place	Columbia	MD	21044	521599803	C3	95000	Promote the social welfare of the people of Columbia.
Howard County Parks and Recs
7120 Oakland Mills Rd	Columbia	MD	21046	526000965	GOVT	6500	Promote the social welfare of the people of Columbia.
The Economic Development Authority
6751 Columbia Gateway Drive	Columbia	MD	21046	521854917		15000	Promote the social welfare of the people of Columbia.
Neighbor Ride Inc
8905 Route 108 suite 115	Columbia	MD	21045	320123282	C3	6000	Promote the social welfare of the people of Columbia.
Director of Finance of Howard County
PO BOX 2748	Ellicott City	MD	21041	526002300	GOVT	30000	Promote the social welfare of the people of Columbia.

Field	Value	IRS element (for citing)
Total Nbr Of Other Organizations	16	TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	Spirit of Columbia Scholarships	TypeOfGrant
Number Of Recipients	5	NumberOfRecipients
Amount Of Cash Grant	12500	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	true	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 (12 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Bonus Filing OrgBonusFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg
Phillip Nelson
235818	13447	13228	8324	270817	8445
Rafia Siddiqui
155312			9162	164474	10815
Charles Rhodehamel
162040	6578	10176	14603	193397	9803
Robert F Goldman
187879	7716	11887	18308	225790	11710
Paul Papagjika
137476	5956	8788	13941	166161	9075
Susan Krabbe
151640	6750	9548	8391	176329	8946
Don Van Deusen
94039	2427	5761	641	102868
Sheri Fanaroff
177818	7648	11552	25591	222609	10955
Robert Bellamy
140910	6683	8931	5369	161893	8859
Michael Collins
119068	10465	7873	17644	155050
Valerie Barnard
136530	5400	8681	18858	169469
Michelle Miller
131143	6343	8282	7396	153164	8057

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	I	Identifier
Return Reference	4a	ReturnReference
Explanation	Rafia Siddiqui - Amount paid during the year - 100,432. Severance benefits were provided in consideration for the release of all possible claims - 193,425.	Explanation

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	70364	AmountOfTransaction
Description Of Transaction	Employment	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990 Part VI	11a	The 990 is presented to the Audit Committee and accepted by the Board.
Form 990 Part VI	15a/15b	Periodically, CA has a compensation study for all team members to ensure salaries are consistent with market conditions.
Form 990 Part VI	19	The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Additionally, the financial statements and governing documents are on our website.
Form 990 Part III	4d	Program Service Expenses 999,331, Grants and allocations 0, Revenue 8,000. The Communications and 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	4d	Program Service Expenses 1,401,819 Grants and allocations 0 Revenue 0 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 III Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 2,401,150, Grants and allocations 0, Revenue 8,000 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 Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 0, Grants and allocations 0, Revenue 0 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 III, Line 4d Program Service Expenses 2,401,150, Grants and allocations 0, Revenue 8,000 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 0, Grants and allocations 0, Revenue 0 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/15b 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 The governing documents, conflict of interest policy, and financial statements are available to the public upon request. Additionally, the financial statements and governing documents are on our website. Form 990 Part III Line 4d Program Service Expenses 999,331, Grants and allocations 0, Revenue 8,000. The Communications and 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 1,401,819 Grants and allocations 0 Revenue 0 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.