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Operating and Capital
COLUMBIA ASSOCIATION
Budget
FISCAL YEAR 2026
Approved Fiscal Year 2026
Operating and Capital Budget
Chris Fuchs, Dorsey’s Search
Ashley Vaughan, Harper’s Choice
Skye Anderson, Hickory Ridge
Paul Rader, Kings Contrivance
Reginald Avery, Long Reach
Karin Emery, Oakland Mills
Michael Golibersuch, Owen Brown
Eric Greenberg, River Hill
Collin Sullivan, Town Center
Bill Santos, Wilde Lake
Shawn MacInnes, President/CEO, Columbia Association
Columbia Association Board of Directors
Columbia Association
Table of Contents
General Note: Because dollars are rounded to the nearest thousand, small rounding differences may occur.
INTRODUCTION
Transmittal Letter from President/CEO ................................................................................................................................................ i
Strategic Plan ....................................................................................................................................................................................... 1
Budget at a Glance ............................................................................................................................................................................. 18
Organizational Structure .................................................................................................................................................................... 23
Summary of Full-Time Equivalents and Usage ................................................................................................................................. 24
Guide to Using the Budget ................................................................................................................................................................. 26
SECTIONS
Organization Summary ................................................................................................................................................................... 32
Department of Community Programs and Services
Department of Community Programs and Services Summary ............................................................................................. 34
Community Programs and Services Summary ........................................................................................................ 36
Arts and Culture Programs and Services Summary ................................................................................................. 38
Aquatics Summary ................................................................................................................................................... 39
Wellness & Fitness Summary .................................................................................................................................. 40
Sports Summary ....................................................................................................................................................... 41
Youth and Teens Programs and Services Summary ................................................................................................ 42
Department of Community Operations
Department of Community Operations Summary ................................................................................................................ 46
Department of Marketing and Customer Care
Department of Marketing and Customer Care Summary ..................................................................................................... 50
Office of the President
Office of the President Summary .......................................................................................................................................... 54
Department of Administrative Services
Department of Administrative Services Summary ............................................................................................................... 58
Columbia Association
Table of Contents
General Note: Because dollars are rounded to the nearest thousand, small rounding differences may occur.
Board of Directors............................................................................................................................................................................ 64
Village Community Associations .................................................................................................................................................... 66
Capital Budget ................................................................................................................................................................................... 70
Rates................................................................................................................................................................................................... 96
Financial Statements ........................................................................................................................................................................ 108
Summary of Long-Term Debt ......................................................................................................................................................... 110
Allocation Formulas......................................................................................................................................................................... 114
Columbia Association Transmittal Letter
April 15, 2025
Chair Santos, Other members of the Columbia Association Board of Directors and the Columbia community:
I am pleased to present you with the operating and capital budgets for Columbia Association (“CA”) for fiscal year (“FY”) 2026, the 12-
month period from May 1, 2025 to April 30, 2026. The FY 2026 budgets are the product of Board guidance, direct community
engagement and significant staff initiative and effort, reflecting the community’s priorities and values.
The goals of this transmittal letter are to:
●Provide a summary of the community engagement tools and process used to develop the FY 2026 budgets;
●Highlight the major revenue and expense factors, operational outcomes and capital spending reflected in the FY 2026 budgets;
and,
●Share an overview of CA’s current financial condition and longer-term outlook.
Community Engagement in the FY 2026 Budget Process
As we planned for the FY 2026 budget, we evaluated the FY 2025 process and the feedback we received on it, and proposed
changes to the process and schedule, which the CA Board approved in July 2024.
Key elements of the FY 2026 budget process were:
●The Columbia community was again engaged directly and early in the budget process through various tools.
●The CA Board continued to have flexibility over key variables throughout the process.
●Variables such as the annual charge rate and cap and the operating budget “bottom line” parameter were not set by the CA
Board as the starting point to enable the community input to more fully inform those key factors.
●Stakeholder input was solicited online through simple interactive exercises around prioritization and ranking.
●Similarly, the CA Board discussed strategic priorities, desired outcomes for FY 2026 and community input received through the
survey at the September 26, 2024 and October 24, 2024 Board meetings (both recorded and available for viewing on CA’s
website).
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Columbia Association Transmittal Letter
The “pre-budget” materials, based on the strategic priorities selected by the CA Board in October, were presented to the community
and the CA Board at the November 14, 2024 Board meeting, and an online feedback tool was opened for the community from that
point through early December. A virtual community budget information session provided another opportunity for community
engagement on November 18, 2024. The CA Board discussed the pre-budget materials and the Board’s strategic priorities for FY
2026 and their desired outcomes for the fiscal year at their November 14 and December 12, 2024 Board meetings, both of which
also included Resident Speakout opportunities for community participation.
The CA Board’s strategic priorities for the FY 2026 budget are:
●Open Space (“OS”)
●Sustainability (“S”)
●Return on Investment/Value/Utilization, focusing on annual charge payers’ return on investment (“ROI”)
●Affordability/Accessibility, reducing costs to residents, including resident membership costs and annual charge costs (“A”)
●Information Technology (“IT”)
●Data Collection and Analysis (“DC”)
The CA Board received all of this community feedback and, at their December 12, 2024 meeting, provided staff with direction and
guidance used to develop the FY 2026 budget that was approved at their meeting on February 27, 2025.
FY 2026 Operating Budget Overview
The following factors were especially impactful on the draft budget. The letters at the end of each statement indicate which Board
strategic priority is addressed, when applicable.
CA-Wide
•Keeps the annual charge rate at $0.68 per $100 of assessed valuation and the cap at 3.5% A
•Accounts for the January 1, 2025 increase in Howard County’s minimum wage from $15 to $16 per hour, an increase
of almost 7%.
•Reflects the ongoing significant commitment to prioritize ensuring accessibility to and affordability of CA’s programs
and services, especially for Columbia residents. A, ROI
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Columbia Association Transmittal Letter
Community
Programs and
Services
•Explores new resident membership affordability/accessibility opportunities. A, ROI
•Opens all 23 outdoor pools with a full season of swim meets for CNSL on an “operations as usual” basis. ROI, A
•Reflects the reopening of the Columbia Art Center after renovations with fresh class offerings and a new Maker
Space. ROI, A, S
•Anticipates School Age Services opening all sites with 30-45 children at each AM and PM session. ROI, A
•Assumes a modest increase (below inflation) in most membership rates and 3% growth in total members for FY26.
ROI, A
•Includes shift of CA’s Community Engagement Manager from the President’s Office to this department.
DC, ROI
Community
Operations
•Adds a full-time position for a Construction and Facilities Manager to oversee and coordinate facilities maintenance,
capital construction and major renovations. S, ROI
•Funding for expanded levels of tree planting, reforestation and invasive plant removal projects. OS, S, DC
•Includes funding for the development of a natural resources management plan. OS, S, DC, ROI
•Provides funding for a pathway system study. OS, S, DC, ROI, A
•Reflects the development of a utilities management information system and elevated geographic information system
service capacity. OS, S, DC, ROI, A, IT
•Includes funding for two outsourced facility assessment surveys and the yearly dam and pond safety inspections. OS,
S, DC, ROI
•
Supports funding for collaborative efforts in deer management with Howard County. OS, S
Marketing and
Customer Care
•Continues investments in digital communications. S, DC, ROI, A
•Reflects emphasis on addressing a broader set of health and wellness goals in the Columbia community, focusing on
connecting with and nurturing new audiences. DC, ROI, A
•Enables the department to broaden its community engagement impact.
DC, ROI, A
Administrative
Services
●Adds one full-time position to support IT operations and increased support desk needs and reflects the filling of
several long-time vacant positions. IT, DC, ROI
●Includes funding for a full-time staff accountant addition in Accounting. ROI, DC
●Reflects expanded hours for two part-time positions in HR focused on learning and staff development and the
conversion of one part-time HR generalist to full-time primarily focused on HR operations and recruiting. DC, ROI, IT
●Expands funding for external resources to support needed HRIS optimization efforts. DC, ROI, IT, A
●Maintains cyber security emphasis through user training and operating and capital investments. DC, IT, A
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Columbia Association Transmittal Letter
Office of the
President
● Includes funding for an economic impact study. DC, ROI, A
● Also includes funding for a membership structure and pricing study. DC, ROI, A
● Reflects the formal integration of the Communications Division into the President’s Office. DC, ROI, A
● Includes $125,000 for grants in FY 2026. ROI, A
Board of Directors ●Includes funding for stakeholders' receptions, consulting services and Board training. ROI, A
Village Community
Associations
●Includes total financial support for the 10 village community associations of approximately $7.2 million (an increase in
total of $261,000, or 3.8% over the FY 2025 second quarter estimate.
Annual Charge Revenue and Assessed Valuations
Real property in Maryland is assessed on a triennial basis. For residential and commercial property owners subject to CA’s annual
charge, increases in assessed value are phased in equally over three years and the annual increase currently cannot exceed 3.5%
per year. Any decrease in assessed value is fully factored into the first full year after the assessment.
For the 22nd consecutive year, the annual charge rate will be $0.68 per $100 of assessed valuation. The cap will be 3.5%, as it has
been since FY 2017. The maximum allowable rate is $0.75 per $100 of assessed valuation and the legislated maximum cap is 10%.
As reflected in the draft FY 2026 budget, both components of the annual charge formula are significantly below the maximum amounts.
We believe that the new economic uncertainty introduced at the national level with the incoming administration, the extremely high
budget deficit at the state level and indications that inflation has not been controlled should prevail over any desire to change the annual
charge rate or cap at this time.
We remain concerned about the impact on the CA annual charge revenue of the commercial real estate crisis, particularly as it relates
to office and retail space. We continue to process large, multi-year abatements due to commercial property valuation reductions
resulting from appeals. While office space occupancy has been strong in Howard County relative to other areas, the county is not
immune to the effects of remote work on organizations’ need for office space post-COVID, nor to the federal office lease cancellations
occurring under the new administration. We anticipate more of these valuation reductions and have maintained the abatement reserve
to cover them. At the $0.68/$100 rate and 3.5% cap, FY 2026 annual charge income is projected to increase by 3.3% over FY 2025
projected income.
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Columbia Association Transmittal Letter
Membership and User Fee Income
Our long-time goal in pricing our programs and services is to encourage participation to the greatest extent possible. To that end and
to continue the focus and priority on making CA’s programs and services accessible to CA residents in particular, we are planning for
modest increases in most membership rates with generally a greater burden on non-resident rates, depending on the membership
plan. The percentage increases are expected to be below general inflationary increases experienced over the past year.
Staffing and Personnel Costs
A major expense driver for CA is personnel-related costs, accounting for about 47% of total operating expenses projected for FY 2026.
Recruiting for many positions continues to be challenging for CA and for employers in nearly every industry, as unemployment remains
low. The impact of the federal workforce reduction initiatives has yet to be seen in Howard County. The recruitment and selection of
quality staff in conjunction with our retention efforts, including cross-training, DEIB initiatives, effective tools and staff development
opportunities, are critical to CA’s ability to maintain service levels expected by our community and imposed by the organization.
The FY 2026 budget incorporates team member merit pay increases at an average of 4%, compared to 3.5-4% in FY 2025, 3.5% in
FY 2024 and FY 2023 and 3% in FY 2022, following no increases in FY 2021. The FY 2026 budget projects the continuation of CA’s
6% contribution to the 401(k) plan covering eligible CA team members and village employees. (As one of many personnel-related cost
reduction steps due to the pandemic, CA’s contribution was reduced from 6% to 3% in April 2020 through December 2021.) In addition,
beginning in January 2024, plan participation eligibility expanded from CA’s unique and long-standing practice of participation for part-
time team members working 1,000 hours per year to those working 500 hours per year based on a three-year lookback, in accordance
with SECURE Act requirements. Effective January 1, 2025, the “look-back” period for long-term part-time team members working 500
hours per year decreased from three years to two years.
As most are aware, in December 2021, the Howard County Council voted to increase the county minimum wage at higher rates and
more rapidly than the State of Maryland minimum wage scheduled increases. Minimum wage in Howard County is scheduled to
increase again to $16.00 on January 1, 2025, up 7%, within this budget period, bringing the increase in the minimum wage to 36%
since December 2021. The chart below shows the increases and the timing.
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Columbia Association Transmittal Letter
Effective Date
State Hourly Rate
County Hourly Rate
Howard County higher by:
County Year over Year Increase
1.1.2022
$12.50
$12.50
$ -
0%
6%
4.1.2022
$12.50
$14.00
$1.50
12%
12%
1.1.2023
$13.25
$15.00
$1.75
13%
7%
1.1.2024
$14.00
$15.00
$1.00
7%
0%
1.1.2025
$15.00
$16.00
$1.00
7%
7%
FY 2026 Capital Investment Overview
A significant priority in the FY 2026 budget has been ensuring increased funding towards our capital projects impacting our open space
and facilities. The FY 2026 budget includes $14.5 million in capital funding, an 11% increase over the FY 2025 capital budget, which
represented an increase of nearly 63% over the FY 2022 capital budget of $8 million, and a significant step toward the pre-COVID
funding of $15 million. The FY 2026 capital budget enables some investment in facility improvements in addition to the ongoing focus
on safety-related reinvestments, along with projects that further the CA Board’s goals related to open space, sustainability and
environmental sustainability. As of the date of publication, the new administration’s tariffs on global imports are increasing materials
pricing, which may reduce the planned scope of work for some projects.
The FY 2026 capital investment plan is presented in three categories; a practice that has been used very effectively since it was
approved by the CA Board for 2011. Category I capital projects are Board-approved initiatives that include major community-wide
sustainability projects. Category II capital projects, also specifically approved by the Board, include major reinvestments in facilities or
significant projects. Category III capital projects, an inclusive list of improvements and upgrades to facilities, are funded by the
remaining dollars allocated for the capital spending plan.
Highlighted here are some of the more significant FY 2026 capital projects:
•$1,893,000 – Columbia-wide bridge and pathway replacements, including $250,000 for the Lake Elkhorn boardwalk
•$1,000,000 -- Lake Kittamaqundi dredging (additional funding to the previously approved project)
•$850,000 -- Supreme Sports Club renovation - Phase IV
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Columbia Association Transmittal Letter
•$736,000 – Columbia-wide play areas
•$700,000 -- Lakefront Plaza bandshell sound upgrades, lighting and electric upgrades, handrail replacements, etc.
•$500,000 -- Fairway Hills Golf Club irrigation system replacement - Phase 1
•$460,000 -- Wilde Lake Tennis Improvements to Courts 7-11
Major Category III allocations include:
●$1,474,000 for Open Space projects
●$638,000 for village community association projects
●$632,000 for fitness club projects
●$587,000 for Outdoor Pool projects
Outlook
CA is in very sound financial condition. We continue to demonstrate that we can produce a budget and successfully execute against
it, even in the most uncertain times of a global pandemic and now, disruptive economic conditions at the state and national levels, that
impact every aspect of our lives, individually and as a community. We have a solid track record, which incorporates innovative yet
deliberate planning, effective execution and thoughtful review. Our cash position is strong, and we continue to build our cash reserves
for emergencies. The FY 2026 budget includes the addition of $3 million to the emergency cash reserve to continue progress toward
full funding of approximately $18 million targeted for April 30, 2028. We continue to make improvements, manage costs, learn from
experience, and find efficiencies without compromising service delivery.
As the FY 2026 budget was being produced, the State of Maryland was forced to address its $3 billion deficit projected for next year,
with spending reductions and new fees and taxes affecting CA, such as the 3% tax on IT services. The effects of the new
administration’s actions to cut the size of the federal government (a significant factor in our local economy), and to impose tariffs on
global imports, are just beginning to be realized. Wars in Ukraine and the Middle East rage on, and environmental disasters, including
recent wildfires in California, occur with alarming frequency and severity, impacting the supply chain, pricing and insurance coverage.
At the same time, inflation had been moderating from 40-year highs until very recently, and interest rates, which were increased to
rates unseen since the turn of this century, remain higher than anticipated. No rate cuts have occurred to date in 2025.
For many years preceding the pandemic, CA generally experienced solid and consistent income growth, mainly through commercial
development, increases in assessed valuations, and strong community participation in our services, programs and activities. We do
not expect to return to a pre-COVID CA. We do see instead, a repositioned CA, supported by an organization-wide commitment –
Board and staff – to engage our community in continuing to drive the evolution, relevance and quality of our programs, amenities and
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Columbia Association Transmittal Letter
other offerings and deliver them in the most efficient, cost-effective way possible while continually adding value to annual charge
contributors.
Acknowledgements
Each of you as a member of the CA Board of Directors provided strategic guidance essential to the development of a budget for FY
2026 that reflects the community’s priorities within a fiscally responsible framework. It is also important to acknowledge the significant
efforts of CA’s senior leadership team, Accounting Division and managers throughout the organization in this budget’s development.
Additionally, I would like to give a special thanks to all CA team members who continue, with extraordinary commitment, creativity and
energy, the important work of providing quality programs, services and amenities to our residents, members and guests.
Finally, I would like to acknowledge the retirement of Susan Krabbe, Senior Vice President and Chief Financial Officer. Throughout her
27 years at CA, Susan has exemplified leadership, integrity and financial acumen. Her contributions have not only guided our financial
strategy but have also played a crucial role in shaping our organizational culture. Under Susan’s stewardship, we have achieved
significant milestones, navigated challenges, and set a strong financial foundation that will benefit our organization for years to come.
We cannot thank her enough for her service and commitment to Columbia Association and wish her the very best in her retirement.
Respectfully submitted,
Shawn MacInnes
President/CEO
Fiscal Year 2026 Budget
viii
STRATEGIC
PLAN
F Y25
Fiscal Year 2026 Budget
1
Executive Summary
A Framework for the Future
The FY25 Columbia Association (CA) Strategic Plan presents a clear and forward-thinking framework designed to guide the organization’s work
over the next five years. Developed through a robust and inclusive process, the plan reflects extensive input from past strategic planning eorts,
community engagement, a board retreat, leadership team discussions, and individual interviews with CA Board members. It balances continuity
with innovation – ensuring g CA honors its foundational values while evolving to meet the needs of a changing community.
Mission and Vision as the Foundation
At the heart of the Strategic Plan are CA’s Mission and Vision, which clarify the organization’s purpose and long-term aspirations.
•The Mission airms CA’s role: Engage our diverse community, cultivate a unique sense of place and enhance quality of life.
•The Vision paints a picture of the Columbia we aim to help create: A Columbia that is intentionally diverse, committed to wellness,
sustainable, beautiful, connected and resilient.
These statements serve as the foundation from which all strategic decisions, actions, and priorities flow.
Organizing the Work: Focus and Emphasis Areas
To translate vision into action, the plan introduces two key structural elements that create an integrated framework to align daily activities with
broader organizational goals:
•Strategic Focus Areas define the primary categories of CA’s work: Community Connection, Wellness, Environmental Sustainability, and
Resource Resilience. These focus areas reflect the themes that set CA’s long-term direction.
•Strategic Emphasis Areas serve as guiding lenses to be applied across all areas of work. These include Diversity, Equity, Inclusion and
Belonging (DEIB); Modernization; Awareness of Value/Identity; Risk Management; and Aordability/Accessibility.
From Planning to Implementation
The Strategic Plan is designed as a living framework, built to evolve alongside the organization and the community. It supports an annual process
of goal-setting and performance evaluation, enabling CA to remain responsive to emerging needs while staying grounded in long-term priorities.
Building a Stronger, More Connected Columbia
Ultimately, the FY25 Strategic Plan is more than a roadmap – it is a commitment. It reflects CA’s ongoing promise to be a trusted steward of
community resources, a convener of collaboration, and a catalyst for positive change. Through this plan, CA strengthens its ability to deliver
meaningful, measurable impact in the lives of Columbia’s residents and ensures that the community’s values continue to guide its future.
Fiscal Year 2026 Budget
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FY25 CA Strategic Plan
Introduction
What is Strategic Planning?
Strategic planning is a process that helps organizations define their direction, set goals, and identify areas for improvement. It's a forward-
looking process that involves analyzing trends and issues to align an organization's priorities. The goal is to create a plan that will help the
organization achieve its vision and succeed.
Benefits of Strategic Planning
Strategic Planning Helps Organizations:
•Prioritize critical issues and allocate resources eectively
•Align goals and employees on the organization's direction
•Adapt to changing circumstances
•Dierentiate from competitors
•Create direction and structure for making day-to-day decisions
•Take action before problems become crises
Formation of Framework
Development Process:
The framework for this plan was developed after analyzing and evaluating information from various previous strategic planning eorts,
considering the community feedback received throughout, integrating insights from various sources of input, and incorporating more
recently acquired knowledge to create something new. It draws from consensus built during the CA Board Retreat to guide our areas of
focus and strategic emphasis. It also considers input from subsequent interviews with FY2025 Board members and discussions with the
senior leadership team.
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FY25 CA Strategic Plan
Description of Framework
2025 Strategic Plan: Mission, Vision, Strategic Focus Areas, their Components, and Areas of Emphasis
Throughout
Our Mission and Vision form the foundation of the framework. The Mission Statement defines the organization’s purpose and explains
why it exists. It answers stakeholders’ questions about who we serve, what we do and why we do it. The Mission Statement lets people
know who we are and what we value. Our Vision Statement describes what our organization would like to see in the future as a result of
our eorts. It tells people what we want to become.
From that Mission and Vision, we develop strategies on how to achieve our vision. In the framework of this plan, our work is organized
around strategic focus areas and their components. We have also designated areas of emphasis to be considered throughout all of our
work. These areas of emphasis help in achieving the themes associated with our strategic focus areas.
After the plan is approved, we can then proceed to implementation by setting annual goals and work plans with short-term objectives to
get us to our long-term vision. These annual goals will include measurement and metrics not only to assist in gauging our degree of
success, but also to increase our learning so that we can become more eective and have greater positive impact in the community.
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FY25 CA Strategic Plan
Mission
Engage our diverse community, cultivate a unique sense of place and enhance quality of life.
Vision
A Columbia that is intentionally diverse, committed to wellness, sustainable, beautiful, connected and resilient.
Fiscal Year 2026 Budget
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FY25 CA Strategic Plan
From this Mission and Vision, we have designated 4 Strategic Focus Areas. The work which we aspire to do can be summarized
(categorized) within the components of the 4 Strategic Focus Areas. The aim of this work can be reflected in the themes:
•Community Connection
•Wellness
•Environmental Sustainability
•Resource Resilience
These strategic focus areas and their components help us to organize our work. By mapping out the components of these focus areas, we
take stock of the work that needs to be done and get a general idea of what it entails. The strategic focus area titles also provide themes
that set the direction for our organization in the long term. They address the destination we are trying to reach from our Vision. As we look
forward to the next 5 years, themes of Connection, Wellness, Sustainability and Resilience are the aim.
To sharpen our aim, we have selected five areas of emphasis to be addressed throughout our work. These areas of emphasis are the
lenses through which we approach the work we do. They are key strategies for carrying out the themes of our vision.
•Diversity, Equity, Inclusion and Belonging (DEIB)
•Modernization
•Awareness of Value/Identity
•Risk Management
•Aordability/Accessibility
Along with the Mission and Vision, Strategic Focus Areas, and Emphasis Areas, organizational goals and objectives are the final elements
used to complete the framework of this Strategic Plan. This framework (shown on the following page) will help to guide the organization,
while fostering collaboration and accountability toward shared objectives.
Clear goals facilitate better communication with stakeholders about CA’s organizational strategy and priorities, which fosters
transparency. Using the Mission, Vision, Strategic Focus Areas and emphasis areas as guiding principles, leadership can develop
organizational goals and sta workplans that reflect the themes of the Strategic Plan and serve to further CA’s commitment to the
community.
Additionally, by establishing strategic goals and measurable objectives within this defined plan framework, leadership creates a roadmap
for success while enhancing eectiveness across all levels of the organization.
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FY25 CA Strategic Plan
Strategic Plan Framework
The pages that follow provide further description of the Strategic Focus Areas, the component themes these areas represent, and the
emphasis areas we will address in carrying them out.
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FY25 CA Strategic Plan
Focus Areas & Focus Area Components:
Focus Area: Community Connection
Involved, belonging, valuable community resource, partnership, experiential place to be, community needs (whole life-every stage),
Connected, Cohesive
Community Connection involves coming together on shared work, activities, passions, desires and interests. It is how we interact and
connect on a social level and can be defined as feelings of togetherness, unity and warmth. When a community is connected, positive
dialogue is promoted, trust is created, and resilience among members increases. Members can help each other navigate challenges and
diicult times. We can also come together to celebrate who we are, what we have been able to accomplish and to just have fun enjoying
the unique and rich quality of life that is available in Columbia. Community connection can help people develop a sense of belonging and
can improve mental and physical health.
Other Benefits of Community Connection:
•Equips organization and members with resources
•Increases learning experiences
•Empowers professionals and others with unique expertise to contribute their insights and experiences to decision-making
processes
•Provides people with needed information and support
•Shares the burden of expenditures (helping us to use resources more eiciently)
CA strives to be better connected to its stakeholders and members of the community both professionally and personally for mutually
beneficial and meaningful long-term partnerships, social wellness, inclusion and belonging.
Fiscal Year 2026 Budget
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FY25 CA Strategic Plan
Focus Area Components:
Identify and Establish Relationships:
Constantly evaluate community partnerships - including but not limited to relationships with our Villages, government entities, for-
profit businesses and non-profit organizations - and adjust CA's approach to optimize the organization's eectiveness and reach in
the greater community. Also, consider new relationships that may be beneficial to the community and eorts of the organization,
take stock of missing or weaker relationships that need to be strengthened, and make eorts to establish or stabilize those that align
with CA's mission and vision to develop opportunities for intentional collaboration.
Facilitate Ongoing Communication:
Communicate with stakeholders and community partners regularly to strengthen relationships, build trust, share ideas, provide
feedback and work together more eectively, gain understanding, reduce confusion, keep up to date to allow for timely
identification and resolution of issues before small problems escalate, Inform and be Informed to stay agile and adapt to changes
quickly.
Create Spaces, Places and Occasions to Connect:
Host events in Downtown Columbia and throughout the Columbia Villages that emphasize CA's commitment to serving and
representing our diverse community, foster a sense of belonging, encourage both interpersonal connection and individual
empowerment.
Community Engagement:
Encourage participation throughout CA at all levels and in various areas, including environmental stewardship, wellness and
wellbeing, arts and culture, governance, volunteering, etc., and seek out feedback on not just customer satisfaction but community
wants and needs.
Fiscal Year 2026 Budget
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FY25 CA Strategic Plan
Focus Area: Environmental Sustainability
Resource conscious, green, environmental resource provider; environment sustainability; resiliency in the ecosystem; sustainable, safe,
accessible, and appropriately developed public open space; resilient; compatibility between natural and built environments
The Columbia community was founded on and continues to prioritize environmental stewardship, resource conservation, and the
preservation of green space. The Environmental Sustainability Focus Area advances CA's leadership in protecting local ecosystems,
climate change mitigation, watershed management, and promoting the eicient use of natural resources. Preserving and enhancing the
quality of our environment provides important long-term benefits for our community. Clean air and water, vibrant natural ecosystems, and
a stable climate are fundamental to human health and well-being. The overall goal of this focus area is to provide exceptional
environmental stewardship within CA’s operations and to engage the broader Columbia community in this mission.
Focus Area Components:
Natural Environment:
This includes enhancement and preservation of native trees and other vegetation, watershed management (streams, ponds, and
lakes), wildlife management, and invasive species control.
Built Environment:
Advancing high performance and sustainable facilities, and clean energy infrastructure.
Operations:
This includes integrating environmental sustainability principles in open space maintenance, equipment and vehicle fleet
maintenance, energy supply, and general operating practices as well as community engagement programs.
Fiscal Year 2026 Budget
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FY25 CA Strategic Plan
Focus Area: Wellness
Quality programs, whole life, health, and wellness, comprehensive, holistic, multi-dimensional, community wellness (physical,
intellectual, emotional, social) community sustainability
Wellness, as defined by the Global Wellness Institute, goes beyond the absence of illness, it is the active pursuit of activities, choices, and
lifestyles that lead to a state of holistic health for the individual and for the community. This pursuit encompasses various dimensions,
including physical, social, intellectual, emotional, and environmental wellness, each contributing to an individual's overall well-being and
the well-being of the community.
This holistic approach to wellness is carried throughout the strategic plan. While we address Environmental wellness in the
“Environmental Sustainability” Focus Area and deal with many of the social aspects of wellness in the “Community Connection” Focus
Area, the “Wellness” Focus Area components delve into the internal dimension, speaking to the physical, emotional and intellectual
aspects of wellness.
This focus aims to develop diverse programming and services encompassing the dimensions of wellness across the entire lifespan,
including recreation, fitness, mind/body, arts, and culture, and encourage social and emotional wellness, mental health, knowledge, and
a sense of community.
Focus Area Components:
Physical
Focus on maintaining a healthy body through regular exercise, proper nutrition, sleep, and preventive healthcare.
Emotional
Support individuals’ ability to understand, manage, and express emotions constructively, as well as develop resilience in the face of
challenges.
Intellectual
Encourage learning and mental stimulation. Foster curiosity, creativity, and critical thinking while embracing personal growth and
continuous development.
Fiscal Year 2026 Budget
11
FY25 CA Strategic Plan
Focus Area: Resource Resilience
Thriving in the face of change, financial resource sustainability, long-term financial planning, stability, empowered sta, best-in-class
employer, compelling value proposition for retention and potential candidates, including DEIB.
Resource resilience reflects an organization’s ability to adapt to change, recover from disruptions, and thrive in new circumstances –
demonstrating the expertise and discipline needed to prepare for and respond to challenges, both expected and unexpected. Resource
resilience for CA means that CA will commit to ensuring the long-term sustainability of our finances, physical assets, and people
resources so that the CA programs, services, and facilities our community enjoys and relies upon can be operated and maintained in a
responsible manner.
Organizations that are resource-resilient:
•Anticipate threats
•Adapt continuously
•Protect assets
•Mitigate crises
•Capitalize on opportunities
The Resource Resilience focus area reflects CA’s role as a nonprofit, community services organization stewarding financial, physical and
people resources on behalf of the Columbia community. Being Resource-Resilient enables CA to eectively serve our community and
meet the needs of our team members over the long term. Our success with all other eorts is contingent upon our ability to be resilient
with the resources with which we have been entrusted in fulfillment of our fiduciary responsibility.
Focus Area Components:
Financial Resources
Steward CA’s annual charge funds, revenues from programs and services, and operating and capital expenditures to maximize CA’s
value to the community.
Physical Resources
Provide financial management and planning to accommodate short- and long-term investment in buildings and equipment, land
and natural resources, and open space assets.
People Resources
Foster an environment that values CA’s people resources, employees/team members, volunteers, community partner relationships.
Provide education and training, or information, to enhance the impact they provide the organization.
Fiscal Year 2026 Budget
12
FY25 CA Strategic Plan
Strategic Emphasis Areas:
Strategic Emphasis: Diversity, Equity, Inclusion and Belonging (DEIB)
Diverse participants in leadership roles, initiatives, and programming.
Diversity, equity, inclusion, and belonging are the essence of who we are at CA. Our foundational mission is to foster a community and
workforce where every individual, regardless of their background or ailiation, feels a profound sense of belonging and enjoys an enriched
quality of life.
Diversity, Equity, Inclusion and Belonging (DEIB) has been designated as the first area of Strategic Emphasis to highlight the importance of
promoting the fair treatment and participation of groups that have been underrepresented historically or have been subjected to
discrimination based on their identity and/or disability.
Diversity
Our consideration of Diversity encompasses Race, Ethnicity, Gender, Identity and Ability. Our goal is to ensure inclusivity in all
aspects, including leadership roles, employment, programming, and every other area of our work.
Equity
Equity is the fair and just distribution of resources, opportunities, and access to ensure that everyone has what they need to
succeed. Equity is dierent from equality, which is when everything is distributed evenly among people. Equity recognizes that
people have dierent starting points in life and aims to provide resources and opportunities to help everyone achieve their full
potential.
Inclusion
When we talk about Inclusion, we mean creating a space where everyone, no matter their background or identity, feels welcomed,
valued, and empowered to participate fully. This involves allowing individuals to be their true selves without fear of discrimination or
exclusion.
Belonging
Belonging refers to the feeling of being accepted, valued and blended into the fabric of a group or community. Inclusion involves
having access and being present, but belonging goes beyond by ensuring individuals feel seen, heard and appreciated for who they
are.
Fiscal Year 2026 Budget
13
FY25 CA Strategic Plan
This emphasis will involve recognizing and appreciating our dierences, promoting diversity and inclusion in our actions and decision
making, addressing unconscious bias, ensuring that policies, practices and physical environment are accessible to people with
disabilities, and open communication to create a space where everyone feels comfortable expressing their opinions and concerns
without fear of judgement as well as clear channels for raising concerns related to inclusion.
Strategic Emphasis: Modernization
Change champion, utilizing innovative technology to engage community and employees, disrupting status quo, overcoming legacy
attachments, facilitator and partner, modern, innovative, user-friendly tools for employees and community, utilize technology to
encourage access.
Modernization is a comprehensive strategic emphasis aimed at transforming various facets of the organization to enhance eiciency,
agility, and impact. It involves updating infrastructure, processes, facilities, products, and services to improve overall productivity,
eiciency, and eectiveness of the work CA does. It also involves the use of data and data analytics. This holistic transformation
encompasses all parts of the organization.
Infrastructure and processes
At its core, modernization involves updates to infrastructure, which are crucial for supporting robust, secure, dynamic, and intuitive
advanced technologies and enabling seamless communication across the organization. Modernizing processes involves adopting
new methodologies and tools that streamline operations, reduce redundancies, and improve overall productivity. This could include
implementing automation and embracing agile practices.
Data and Data Analytics
Data plays a pivotal role in modernization eorts. By harnessing the power of data, CA aims to gain valuable insights into its
operations, community and member engagement, and program eectiveness. This data-driven focus will enable informed decision-
making, better resource allocation, and the ability to measure and demonstrate impact. Utilizing data analytics tools will help
identify trends, optimize processes, and enhance program delivery.
Facilities
Facilities modernization focuses on creating a conducive work environment that fosters collaboration, productivity, and team
member well-being. This might involve optimizing workspaces, incorporating smart technologies, and ensuring sustainability.
Fiscal Year 2026 Budget
14
FY25 CA Strategic Plan
Products and Services
When it comes to products and services, modernization means continuously evolving to meet changing community needs and
program experiences. This could involve developing new programs, enhancing existing ones, and adopting digital solutions to
improve service delivery and engagement.
Overall, modernization is not just about adopting new technologies; it's about a holistic transformation that aligns with the organization's
mission and prepares it for future challenges and opportunities. Viewing strategic initiatives through this lens ensures that every aspect of
the organization is optimized for success in a rapidly changing landscape, ultimately enhancing its ability to make a positive impact in the
community.
Strategic Emphasis: Awareness of Value/Identity
Relevant, Desirable, Very Visible, Valued Partner, Enriched Quality of Life, Amenity Value, Community Cohesion/Connections, Assess and
increase people’s awareness, understanding and value perception of CA.
Identity, Awareness, Visibility & Engagement
CA has long been a cornerstone of community life in Columbia, oering a broad array of programs, services, and experiences that
enrich quality of life, foster community connections, and promote health and well-being. Despite these contributions, awareness
and understanding of CA’s full value remain uneven across the diverse populations we serve. The “Awareness of Value / Identity”
strategic emphasis is a deliberate eort to bridge this gap, ensuring CA is recognized as an essential and desirable partner in
enhancing quality of life in Columbia.
By advancing this work, CA seeks to reinforce its relevance in an ever-changing landscape while fostering a shared understanding of
its mission, oerings, and impact. The intent is not merely to raise awareness but to deepen appreciation and engagement,
positioning CA as both a vital resource and an irreplaceable part of Columbia’s identity.
Value
To achieve this, CA should prioritize initiatives that clarify and amplify its value proposition, leveraging communication channels,
partnerships, and experiential opportunities to demonstrate the tangible and intangible benefits of CA membership and services.
This includes telling the stories of how CA positively impacts individuals, families, and neighborhoods while addressing
misperceptions or gaps in understanding that may hinder stronger connections to the organization.
Fiscal Year 2026 Budget
15
FY25 CA Strategic Plan
Successful implementation of this emphasis means that Columbia’s residents and stakeholders will more clearly see the value CA brings
to their lives, whether through the use of facilities and community amenities, innovative programs, community-building events, or
advocacy for Columbia’s vision and values. It will also ensure CA’s identity is consistent, recognizable, and resonates with the aspirations
and priorities of the community.
Strategic Emphasis: Risk Management
Security, safety, protection in case of loss, coverage and sustainability.
CA’s leadership – Board and sta – are responsible for providing safe and eective programs and services to the Columbia community
while maintaining trust, financial stability and operational continuity. Risk management is the systematic process of identifying,
assessing, mitigating and monitoring threats or uncertainties that can aect CA’s ability to achieve these goals. It includes analyzing the
likelihood and impact of risks, developing strategies to minimize harm, and monitoring measures’ eectiveness. We emphasize Risk
Management because strong risk management practices have helped, and will continue to help, CA safeguard people (community
members and sta), physical assets and financial viability. Risk management is a strategy that will make CA resilient in the face of
unforeseen challenges, such as economic downturns, climate-related events and other emergencies. Integrating a risk management
emphasis and best practices into each strategic focus area will help CA to successfully achieve its mission, vision, strategic focus and
goals.
Some examples of how risk management is embedded throughout the organization in the strategic focus areas are:
•Cyber and data protection measures, with a focus on continuous team member training
•Team member training on proper and safe use of equipment, procedures, defensive driving, etc.
•Thoughtful transfer of risk through contracting processes and third-party insurance
•Internal and external audits
•Board participation in the general liability Risk Management Program
•Engagement of external subject matter experts in loss control, risk management, insurance, safety programming, etc.
Fiscal Year 2026 Budget
16
FY25 CA Strategic Plan
Strategic Emphasis: Aordability/Accessibility
Reduced financial and physical barriers to participation, ease of access, consideration of other barriers to participation, Equity, Inclusion,
Diversity in accessibility.
The Aordability and Accessibility Strategic Emphasis underscores the critical importance of eliminating both financial and physical
barriers to ensure equitable access to CA programs. services, and amenities. This focus aims to create an inclusive environment where all
individuals, regardless of their financial situation or physical limitations, can participate in and benefit from the oerings available. By
prioritizing aordability and accessibility, we strive to break down obstacles that may prevent underserved or dierently abled
communities from engaging with these programs. The overarching goal of this emphasis is to promote Equity, aligning with our broader
commitment to diversity, equity, inclusion, and belonging (DEIB). Through these eorts, we aim to create a more inclusive and welcoming
space where every person has the opportunity to thrive and contribute to the community's collective well-being.
Goals & Objectives
Establishing Annual Organizational Goals & Objectives
Setting clear and achievable goals is essential for guiding CA toward fulfilling its Mission and Vision. The framework established in this
strategic plan provides the organization an annual opportunity to assess the needs of the community as they relate to the CA’s Mission
and Vision, Strategic Focus Areas, their Components, and CA’s Areas of Emphasis. This structure will help to guide the organization while
fostering collaboration and accountability toward shared objectives. The Strategic Focus Areas and their Components will serve as
benchmarks against which CA can measure its short- and long-term progress.
Each CA Board will have the opportunity to use the framework in this Strategic Plan to establish goals that are relevant to the current
climate, while remaining consistent with CA’s vision. These goals should be "SMART" --Specific, Measurable, Ambitious but Attainable,
Relevant, and Time-based. By establishing strategic goals and staff work plans with measurable objectives within this defined plan framework,
CA’s leadership creates a roadmap for success while enhancing operational effectiveness across all levels of operation. Lastly, establishing
clearly defined goals and objectives provides the opportunities for CA’s leadership to annually review progress toward these goals and
consistency with the framework of this strategic plan.
Fiscal Year 2026 Budget
17
Columbia Association Budget at a Glance
Financial and operational highlights in FY26 are as
follows:
•The FY26 budget was produced with a continuing focus on increased
community engagement and participation, and on providing the CA
Board with greater flexibility over key variables throughout the
process.
•The FY26 budget results in an increase in net assets of approximately
$3.3 million and $4.9 million in cash used in excess of cash generated
from operations.
•The annual charge rate will remain $0.68 per $100 of assessed
valuation, which is $0.07 below the maximum rate allowed. The cap
will remain at 3.5% for FY26, still significantly below the legislative
maximum of 10%.
•The six strategic priorities approved by the CA Board in October 2024
for the FY26 Budget serve as its focus and framework, reflecting CA’s
ongoing drive to fulfill our mission to engage our diverse community,
cultivate a unique sense of place and enhance quality of life.
•No long-term debt issuances and no usage of the line of credit are
projected for FY26. However, limited short-term borrowing may be
needed in the first quarter of FY27 depending on the timing of annual
charge cash receipts.
•The FY26 budget includes funding for an economic impact study and
a membership study.
•Category I capital projects, Board-supported initiatives with
specifically approved projects, total $825,000 for FY26. These
resources are dedicated to watershed improvements, energy retrofits
and environmental sustainability projects.
•Category II capital projects, also specifically approved by the Board,
total nearly $9.2 million in FY26. The largest single projects include
additional pathway work and pedestrian bridge replacements,
additional funding for Lake Kittamaqundi dredging and Phase IV
renovations for Supreme Sports Club.
•Other Category II projects include, but are not limited to, play area
replacements, Wilde Lake Tennis Courts 7-11 renovations,
improvements to the Downtown Lakefront Plaza, and equipment and
vehicle replacements.
•Category III capital projects, representing periodic maintenance and/or
upgrades to open space and facilities, total $4.5 million in FY26.
•The budget includes total financial support for the 10 village
community associations of $7.2 million, of which the annual charge
share and employee benefits grant funding alone is projected to be
over $3.7 million, an increase of 3% over FY25.
•The FY26 budget includes the personnel expense impact of the 7%
increase in the Howard County minimum wage to $16 from $15,
effective January 1, 2025, approved by County Executive Dr. Calvin
Ball in December 2021.
•The HR (including DEI and L&OD) Draft budget adds one staff
member to address CA-wide recruiting challenges.
•The FY26 IT budget includes funding to engage consulting and
business analyst services to begin an enterprise resource planning
(ERP) modernization initiative and to support the evaluation and
implementation of a new budget management/planning tool as the
current solution reaches end of life in 2025.
•IT will continue to invest in information security through its capital
projects continuing the replacement of unsupported end-of-life
equipment.
•Investments and measures are included to enable Marketing and
Customer Care to broaden its impact, particularly as it relates to
community engagement.
•Outdoor Pools will operate with all 23 pools open from Memorial Day
through Labor Day with the normal August closing rotation and the
full Columbia Neighborhood Swim League season.
•The Art Center reopens after renovations with new class offerings, a
new Maker Space area and new kilns.
•The FY26 budget assumes the offering of School Age Services in 20
schools with 30-45 children per site in both before and after-care
programs.
•The FY26 Community Operations Department budget includes
funding for a natural resources management plan, a pathway study and
two facility assessment surveys, as well as the addition of a
Construction and Facilities Manager position.
•The FY26 budget includes funding for expanded levels of tree
planting, reforestation, and invasive plant removal projects.
•CA will continue to fund its emergency cash reserves with an addition
of $3 million, in alignment with the funding plan approved by the CA
Board in FY22.
Fiscal Year 2026 Budget
18
Columbia Association Budget at a Glance
APPROVED FY26 OPERATING BUDGET
ANNUAL CHARGE AND INTEREST INCOME USED TO SUPPORT CA'S PROGRAMS AND SERVICES
CASH
INCOME
CASH
OPERATING
EXPENSES
ADMINISTRATIVE
ALLOCATIONS
NET ANNUAL CHARGE AND
INTEREST INCOME USED TO
SUPPORT CA'S PROGRAMS &
SERVICES
Residential Annual Charge 32,144,000 32,144,000
Commercial/Industrial Annual Charge 18,533,000 18,533,000
TOTAL ANNUAL CHARGE 50,677,000 17,000 735,000 49,925,000 100%
INTEREST INCOME / OTHER 1,207,000
1,207,000 100%
COMMUNITY PROGRAMS & SERVICES 34,099,000 34,497,000 3,149,000 (3,547,000) -6.94%
COMMUNITY OPERATIONS 291,000 15,967,000
3,184,000 (18,860,000) -36.88%
MARKETING AND CUSTOMER CARE 164,000 164,000 0.32%
OFFICE OF THE PRESIDENT 3,214,000 (3,214,000) -6.29%
ADMINISTRATIVE SERVICES 9,932,000 (9,416,000) (516,000) -1.01%
BOARD OF DIRECTORS 149,000 1,235,000 (1,384,000) -2.71%
VILLAGE COMMUNITY ASSOCIATIONS 4,679,000 1,113,000 (5,792,000) -11.33%
86,438,000
68,455,000 - 17,983,000 35.17%
Investing/Financing (22,873,000)
Cash Deficit (4,890,000)
Fiscal Year 2026 Budget
19
Columbia Association
Use of Annual Charge and Other Income
FY26 Approved ($000's)
COMMUNITY
OPERATIONS,$18,860
Capital,$14,500
VILLAGECOMMUNITY
ASSOCIATIONS,$5,792
Debt,$5,373
EmergencyReserves,$3,000
$3,547
$3,214
$1,384
$516
ANNUALCHARGE,
$49,925
$1,371
$‐
$6,000
$12,000
$18,000
$24,000
$30,000
$36,000
$42,000
$48,000
$54,000
Income Use
COMMUNITYPROGRAMS&SERVICES
OFFICEOFTHEPRESIDENT
BOARDOFDIRECTORS
ADMINISTRATIVESERVICES
INTERESTINCOME/OTHER
Fiscal Year 2026 Budget
20
Columbia Association
Summary of Funds, Expenditures and Annual Borrowings
FY26 Approved Budget
($000's)
WHERE THE MONEY COMES FROM WHERE THE MONEY IS USED
$86,438 $91,328
Commercial Annual
Charge
$18,533
21.4%
Residential Annual
Charge
$32,144
37.2%
Community Programs &
Services
$34,099
39.4%
Community Operations
$291
0.3%
Interest & Other
$1,371
2.3%
Emergency Cash
Reserves
$3,000
3.3% Capital Expenditures
$14,500
15.9%
Debt Repayment
$5,373
5.9%
Board of Directors
$1,384
1.5%
Community Operations
$19,151
21.0%
Community Programs &
Services
$37,646
41.2%
Village Community
Associations
$5,759
6.3%
Administrative
Services/Other
$4,515
4.9%
This data representation is not in accordance with Generally Accepted Accounting Principles (GAAP).
Fiscal Year 2026 Budget
21
Columbia Association Summary of Cash Flows
Three Years Actual
FY25 FY26
FY22 FY23 FY24Final Apprvd. FY25 Approved
Actual Actual Actual Budget Estimate Budget
Total Income 73,172
$ 75,581$ 81,665$ 83,404$ 84,494$ 86,438$
Total Expenses (62,736)
(68,087) (73,649) (79,876) (77,915) (83,104)
Net Income 10,436 7,494 8,016 3,528 6,579 3,334
A
dd Back: Depreciation (1) 11,835 12,207 12,315 13,517 12,914 13,562
Net Adjustments (2) 776 1,100 969 623 623 1,087
Cash Generated from Operations/Investment
A
ctivities 23,047 20,801 21,300 17,668 20,116 17,983
Cash Required:
Net Sales (Purchases) of Investments
Held by Trustees (1,938)
$ (35)$ -$ -$ -$ -$
Emergency Cash Reserves (3,133) (3,000) (3,000) (3,000) (3,000) (3,000)
Long Term Debt / Capital Leases (4,792) (4,936) (5,081) (5,207) (5,207) (5,373)
Capital Projects (3) (7,128) (7,782) (10,267) (13,000) (13,000) (14,500)
Subtotal - Cash Required (16,991)
(15,753)
(18,348)
(21,207)
(21,207) (22,873)
Cash generated / "used" 6,056$ 5,048$ 2,952$ (3,539)$ (1,091)$ (4,890)$
Approved FY26 Budge
t
Summary of Cash Flows
(Sources and Uses of Cash)
($000's)
Two Years Projected
Notes:
1. Depreciation is added back, because it is a non-cash expense.
2. Net Adjustments represent the year-to-year changes in current assets and current liabilities, eg., accounts
receivable, prepaid expenses, deferred revenue, etc.
3. Budgeted capital projects are the capital projects scheduled to be funded during the year, including
projects carried forward from previous years.
Notes:
1. Depreciation is added back, because it is a non-cash expense.
2. Net Adjustments represent the year-to-year changes in current assets and current liabilities, eg., accounts
receivable, prepaid expenses, deferred revenue, etc.
3. Budgeted capital projects are the capital projects scheduled to be funded during the year, including
projects carried forward from previous years.
Fiscal Year 2026 Budget
22
ColumbiaAssociation
Organizational Structure APRIL 2025
Administrative
Services
Information
Technology
Accounting/
Finance
President/CEO
Board of Directors
Off ice of General Counsel
Off ice of Audit and Advisory
Services
Off ice of the President
Procurement
Sustainability
Facility Services
Parks, Pathways &
Play Areas
Open Space Facilities &
Building Grounds
Communications Division
Community
Programs and
Services
Marketing and
Customer Care
Sports
Aquatics
Wellness/Fitness
Department of
Community
Operations
Community Planner
Event Services
Land Administration
Human Resources,
Diversity and Inclusion
Youth & Teens
Columbia Maryland
Archives
Arts & Culture
Fiscal Year 2026 Budget
23
Columbia Association Summary of Full-Time Equivalents
COVID APPROVED APPROVED
FY14 FY16 FY18 FY20 FY21 FY22 FY23 FY24 FY25 FY26
DEPT. OF COMMUNITY PROGRAMS & SERVICES
Community Programs & Services Administration 12.2 13.0 14.8 11.7 6.4 5.0 5.0 6.0 5.5 6.5
Aquatics (Outdoor Pools and Swim Center) 69.5 78.6 92.0 90.0 36.5 68.2 103.9 105.9 84.3 94.2
Wellness & Fitness (3 fitness centers and Haven prior to FY22) 119.9 133.9 126.1 127.1 61.6 80.6 84.1 97.0 110.6 111.2
Sports (golf, tennis, ice rink, sports/skate park) 88.9 82.4 74.9 94.7 51.2 65.6 62.6 64.4 67.0 64.9
Arts and Culture Programs and Services 11.1 11.0 9.1 12.3 1.6 3.2 4.6 4.6 4.2 5.5
Columbia Maryland Archives 2.5 2.5 3.0 2.8 0.7 1.0 1.5 2.0 2.0 2.0
Youth and Teen Programs and Services 69.1 68.0 76.2 59.6 8.7 26.6 30.9 31.4 34.7 32.7
TOTAL COMMUNITY PROGRAMS & SERVICES 373.2 389.4 396.1 398.2 166.7 250.2 292.6 311.3 308.3 317.0
DEPT. OF COMMUNITY OPERATIONS
Community Operations Administration 1.6 2.0 3.5 3.6
Open Space Facilities and Building Grounds 56.5 63.4 28.8 31.7
Parks, Pathways and Play Areas 1.0 8.9 32.6 28.0
Sustainability 4.0 2.9 6.4 5.8
Facility Services 9.6 2.5 3.8 3.5
Event Services 3.7 1.4
Land Administration 2.8 2.0 3.0 2.0
TOTAL COMMUNITY OPERATIONS 82.1 74.9 71.9 70.1 64.0 63.0 75.5 81.7 81.8 76.0
DEPT. OF MARKETING & CUSTOMER CARE
Communications & Marketing Administration 5.0 2.0 2.8 2.0
Division of Customer Care 7.3 6.7 7.4 9.4
Division of Marketing 4.2 5.0 5.0 5.0
Division of Communications (to Office of the Pres. in FY26) 3.6 4.0
Division of Design & Production 2.7 2.9 3.0 3.0
TOTAL MARKETING & CUSTOMER CARE 19.1 26.3 26.3 20.3 14.5 18.8 19.2 20.2 22.2 19.4
The CA staff currently consists of approximately 258 full-time employees and 712 part-time year-round employees. For purposes of analysis, the number of employees is reported as Full-Time
Equivalents (FTEs). FTEs are determined by projecting the total number of hours to be worked in a year in a specific budget center, and dividing the total by 2,080 (the total number of hours one full-time
person works in a given year).
ESTIMATES PRODUCED DURING ACTUALS
TWO-YEAR BUDGET PROCESSES
BUDGET
Fiscal Year 2026 Budget
24
COVID APPROVED
FY14 FY16 FY18 FY20 FY21 FY22 FY23 FY24 FY25 FY26
OFFICE OF THE PRESIDENT
President's Office 3.0 3.8 2.0 3.5 3.8 2.5 4.5 5.1 4.7 2.8
General Counsel 2.0 2.0 2.6 2.6 1.9 2.5 2.7 2.7 3.0 3.0
Office of Audit and Advisory Services 1.7 1.8 1.8 2.0 1.7 2.0 1.8 2.1 2.0 2.0
Planning and Community Affairs/Community Planner 2.0 2.0 1.0
Division of Communications (from Marketing Dept. in FY26) 4.0
TOTAL OFFICE OF THE PRESIDENT 6.7 9.6 8.4 8.1 7.4 7.0 9.0 9.9 9.7 12.8
DEPT. OF ADMINISTRATIVE SERVICES
Human Resources 20.5 7.8 8.8 10.0 6.6 8.8 8.9 9.7 11.5 11.2
Information Technology incl. above 10.5 11.5 10.6 8.0 8.5 10.8 11.2 14.5 15.5
Accounting/Payroll 22.0 20.2 18.7 17.8 13.5 13.5 13.7 13.6 14.0 15.7
Procurement incl. above incl. above 3.0 3.5 2.6 3.0 3.0 3.3 3.5 3.5
TOTAL ADMINISTRATIVE SERVICES 42.5 38.5 42.0 41.9 30.7 33.8 36.4 37.8 43.5 45.9
TOTAL COLUMBIA ASSOCIATION FTE'S 523.6 538.7 544.7 538.6 283.3 372.8 432.7 460.9 465.5 471.1
Notes: Shaded areas indicate detail is not shown in cases where comparability is lost due to department reporting or structure changes.
ESTIMATES PRODUCED DURING ACTUALS BUDGET
TWO-YEAR BUDGET PROCESSES APPROVED
Fiscal Year 2026 Budget
25
Columbia Association Guide to Using the Budget
The Columbia Association (CA) operates on a fiscal year (FY) that begins May 1 and ends April 30. Therefore, this budget document covers the period May
1, 2025 through April 30, 2026 for the FY26 budget. The budget is prepared on the accrual basis of accounting. The following pages provide a guide to
reading the CA budget.
Department Summary Operating Budget Format The first column on the department numeric pages identifies the income and expense
categories. A definition of each category in this column is included at the end of this guide. The first column on each departmental numeric summary page is
followed by one set of three columns and two sets of four columns. The first set contains the actual results for the past three years. The second set presents the
year-end estimates for FY25 compared to the FY26 Budget. The third set compares the approved FY25 Budget to the FY26 Budget. Each departmental
numeric summary page is followed by a page with columns listing the income and expense amounts budgeted for each division within the department. In the
Department of Community Programs and Services section, numbers for each division are further broken down into budgets for each unit.
Tabs 1 through 13 of the FY26 Budget are described as follows:
Tab 1 - Presents an organization-wide summary of the FY26 Operating Budget in the format described above.
Tabs 2 through 8 - Contain department operating budget information beginning with an overview of the entity's functions and, if applicable, significant
changes in services, relating these changes to CA's strategic initiatives. Tabs 2 through 8 also include the key budget assumptions used in the development of
the budget and explanations of line-item variances over $25,000 and 25% for the FY25 Budget and FY25 Estimate versus FY26 Budget comparisons. The
department operating budget is then broken down into its respective divisions, showing the division's percentage of each income and/or expense category.
Tabs are as follows:
Tab 2 Department of Community Programs and Services
Tab 3 Department of Community Operations
Tab 4 Department of Marketing and Customer Care
Tab 5 Office of the President (also includes General Counsel and Office of Audit and Advisory Services)
Tab 6 Department of Administrative Services (consists of Human Resources, Information Technology, Accounting/Payroll, Procurement and the
Annual Charge divisions)
Tab 7 Board of Directors (contains the costs incurred by the Board members, as well as the expenses that support the Board’s activities)
Tab 8 Village Community Associations
Tab 9 - Contains CA’s FY26 Capital Budget, beginning with summaries by category, followed by detailed descriptions of the Category I and Category II
FY26 capital projects, including cost, project justification and each project’s priority. The priorities are designated as follows:
“L/S” - legal or safety reasons
“$/Q” - produces additional revenue and upgrades quality of service
“Q” - quality of service upgrade but no additional revenue anticipated
Fiscal Year 2026 Budget
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Columbia Association Guide to Using the Budget
Tab 10 - Provides information, including definitions of terms for the rate-setting process and methodology used to establish rates for Community Programs
and Services and Community Operations programs and facilities. The departments list, by facility or program, the rates for FY26 for CA residents (payers of
the annual charge) and non-CA residents (persons who do not pay the annual charge), described on the pages as “CA” and “non-CA.”
Tab 11 - Contains statements of financial position and cash flow statements for the past three years’ actual results and projections for FY25 and FY26.
Tab 12 - Contains a brief summary of CA’s long-term debt. This section also provides the year-end balance for the last three fiscal years, a summary of debt
service by fiscal year, as well as the FY25 Estimate and the FY26 Budget. In addition, the debt-related ratios from the Board’s Long-Term Financial
Management Program are compared to the projected ratios for the FY26 Budget.
Tab 13 - Explains the allocation formulas used in the preparation of the FY26 Operating Budget. This section explains the allocation formulas used to
distribute interest expense and administrative expenses to each budget center, and the allocations of several other types of expenses to various budget centers.
Some examples are provided to demonstrate the allocation methodology for the FY26 Operating Budget. The section also includes the process and allocation
used to distribute funding among the village community associations.
Note - While the organization-wide Increases/(Decreases) in Net Assets are unchanged, the historical data within a department may have been changed
slightly depending on the reclassification of operations from one department to another.
BUDGET DEFINITIONS
Following is a brief description of the different categories, each income and expense line item and other definitions in the Operating Budget:
Income Categories
Annual Charge
This category includes revenue generated from the annual charge and quarterly charges (for new construction and
improvements) on all commercial, industrial and residential properties subject to the CA annual charge. The
maximum annual charge is $0.75 per $100 of assessed value. Since FY07 and projected for the FY26 budget, the
annual charge is based on $0.68 per $100 of assessed value. For purposes of calculating the annual charge, CA’s
net assessed value is 50 percent of the State’s assessed phased-in value with a 3.5 percent annual cap in FY26.
Tuition and Enrollment
This category includes income from youth programs such as School Age Services, Camps, Teen Center programs
and Columbia Art Center classes.
Fiscal Year 2026 Budget
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Columbia Association Guide to Using the Budget
Direct Memberships
This category contains income from memberships to CA’s recreational facilities that include one facility or
activity; such as, 1Fit, and 7Day Golf (includes access to Hobbit’s Glen and Fairway Hills).
Fees Income
This category is comprised mainly of income from daily admission and guest passes to various CA facilities and
programs. Fees for tournaments, leagues, driving range use and lessons are also included, as well as late payment
fees, resident payments for rain gardens and reimbursements for median mowing in open spaces, and registration
and late fees for School Age Services.
Rental Income
Income from renting CA facilities or equipment, such as the Turn House Restaurant, PIVOT Physical Therapy,
golf carts and ice/roller skates, is included in this category.
Net Sales
Gain (Loss) on Fixed Asset
Disposals
The majority of this category is comprised of merchandise sales at CA facilities, such as the pro shops at the golf
clubs, tennis clubs, athletic clubs, etc., net of the cost of that merchandise. It also includes snack bar sales, net of
the cost of those items.
This category is comprised of gains and losses on disposal of fixed assets.
Other Income
This category is comprised of interest earned on invested funds, and other miscellaneous income such as
sponsorships, vending machine and video game revenue. Grants received, such as those received from the
Department of Natural Resources and Maryland Department of Education, are also included in this category.
Membership
Allocations
This category includes income from the four membership types that are allocated to multiple recreational facilities:
Play, CA Fit&Play, 5Day Golf&Play and Golf Fit&Play. (See the Allocation Formulas section).
Operating Expense Categories
Personnel Expenses
This category includes all compensation paid to CA employees, the associated payroll taxes and CA’s portion of
employee benefits. In addition to salaries and wages, this category also includes compensation paid to team
members, if any, for annual performance incentives based on the team member significantly exceeding
performance goals; CA’s portions of Social Security, Medicare and federal and state unemployment taxes for CA
team members; and, CA’s portions of benefits paid on behalf of team members, such as workers’ compensation,
401(k) plan contributions, and medical, life, and disability insurance. This category also includes the costs paid for
independent contractors and temporary labor agencies to supplement CA’s workforce when necessary.
Fiscal Year 2026 Budget
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Columbia Association Guide to Using the Budget
Operating
Supplies/Expenses
This category includes office and copier supplies, as well as printing, education and training, postage,
subscriptions, etc. The type of items contained in the operating supplies/expense line can vary from department to
department depending on the type of program or service each provides. For example, operating supplies/expense
for Community Programs and Services would include chemicals for pools, athletic supplies, awards and trophies,
arts and crafts supplies, and camp equipment.
Technology
Supplies/Expenses
This category includes the cost of software subscriptions, such as the human resources information system, and
services, such as the voice over internet protocol phone service; as well as hardware and software supplies.
Collection and Treasury
Expenses
Credit card processing fees, bank fees, trustee fees and bad debt expense are included in this category.
Fees Expense
CA’s fees are comprised primarily of tree service, land maintenance, legal, covenant enforcement, audit, and
consulting fees.
Comm. Assoc. Annual
Charge Share Grant
This category reflects the total CA annual charge share grant and employee benefits reimbursements provided to
each of Columbia’s 10 Village Community Associations.
Temporary Funding and
Grants Expense
This category includes grants, as well as temporary financial assistance provided to other non-profit organizations.
Rentals
Rentals expense includes the expenses related to renting equipment or facilities (for example, CA’s headquarters
lease).
Utilities
This line item includes gas, electricity, and water and sewer expenses.
Insurance and Taxes
The costs of CA’s commercial insurance policies and payments made from its general liability self-insurance fund
are reported in this category. CA’s insurance policies include cyber/privacy, property, auto, boiler and machinery,
directors’ and officers’ coverage and excess general liability. Personal property taxes and real property taxes are
also included in this category.
Repairs and Maintenance
This line item includes parts, supplies, materials and labor to repair or maintain CA’s fixed assets including
buildings, vehicles, open space improvements and recreational equipment.
Depreciation
When CA builds a facility or purchases equipment (capital expenditure), it has acquired an asset that will be used
to provide services for many years. The value of the asset is its acquisition cost. The number of years an asset is
expected to be in service is known as the "economic useful life." Depreciation expense is the accounting method
that allocates the cost of the capital expenditure to the Statement of Activities over its estimated economic useful
Fiscal Year 2026 Budget
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Columbia Association Guide to Using the Budget
life. The acquisition cost of an asset divided by its economic useful life determines the annual depreciation
expense. CA’s accounting policy is to use a half-year convention (six months’ worth of depreciation in the first
year the asset is placed in service and in the final year of the asset’s economic useful life).
Interest Expense
Allocation
This line item is comprised of interest expense on CA’s short -and long-term debt, including term loans, credit line
and leases. Also included is the amortization of debt issuance costs. (See the definition of debt service.)
Allocation of Customer
Care
This category allocates expenses from the Customer Care Center to the Community Programs and Services
facilities. (See the Marketing and Customer Care Department allocation section.)
Allocation of Department’s
Admin.
This category is used within the departments of Community Programs and Services and Community Operations to
allocate administrative expense to each budget center within each department.
Allocation of Marketing,
Comm., Design &
Production
All other Marketing and Customer Care expenses besides Customer Care are allocated to each CA budget center
based on that budget center’s percentage of CA’s total operating costs (all CA operating costs excluding Office of
the President, Department of Administrative Services with the exception of annual charge, Department of
Marketing and Customer Care, and departments’ administrative costs). On the Organization Summary page, all
allocated expenses are included in the appropriate operating expense categories.
Other Terms
Increase/(Decrease) in Net
Assets from Operations
This line reflects the excess (deficiency) of income over expenses before the administrative expenses allocation
and non-operating expenses/contingencies.
Allocation of
Administrative Services
Expenses
Each budget center (except the Department of Marketing and Customer Care and the Office of the President)
receives a portion of expenses from the Department of Administrative Services to show its total net cost. On the
“Organization Summary” page, these expenses are included in the appropriate Operating Expense category.
Non-Operating
Expenses/Contingencies
Expenses not related to CA’s normal operations (unusual in nature and infrequent), such as repurchasing existing
debt, expenses recognized in connection with discontinued operations, and reserves for potential increases in
insurance premiums, as well as unexpected initiatives undertaken by the Board, are reported in this category.
Increase/(Decrease) in Net
Assets
This line represents the excess (deficiency) of total income over total expenses. This is comparable to a for-profit
organization’s net income; however, because CA is a not-for-profit organization, it cannot distribute its excess
income. If total income exceeds total expenses, then CA’s net assets will increase. If total expenses exceed total
income, then CA’s net assets will decrease. (See the definition of net assets.)
Fiscal Year 2026 Budget
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Columbia Association Guide to Using the Budget
Other Definitions
Assets
Assets are the resources and expenditures that provide a future economic benefit to CA.
Capital – Category I
Capital projects approved by the Board of Directors that are focused on meeting the Board’s strategic goals and
providing improved quality of life venues for Columbia residents. They are specifically identified and approved by
the Board in the budget process and have generally been focused on watershed and environmental projects.
Capital – Category II
Capital projects that are phased, non-recurring or considered to be major re-investments in facilities, as well as
projects that are generally $200,000 or greater and exceed the allocated amount for the program or facility
requesting the project. They are specifically identified and approved by the Board in the budget process.
Capital – Category III
Capital projects that are for periodic maintenance or upgrades to all facilities and amenities. The amount approved
by the Board in the budget process is the total capital parameter less the amounts for both Categories I and II.
Cash Flow
Cash flow represents cash received from or disbursed to support the organization’s activities. Cash flows are
generated from, or used in, operations, financing and investing activities.
Debt Service
CA’s annual principal and interest payments on long-term debt during the fiscal year. (See the interest expense
definition.)
Estimate
The estimate for the fiscal year is an updated forecast of financial results for each budget center, summing
ultimately to an organization-wide estimate, based on actual results to date.
Fixed Assets
Long-term capital assets physically used by CA to carry out its operations. CA’s fixed asset categories are land;
parks, lakes and related improvements; buildings; leasehold improvements; equipment and vehicles, and other.
FTE
FTEs (full-time equivalents) are calculated based on the total number of hours worked in a year divided by 2,080
(the total number of hours one full-time person works in a given year).
Half-Year Convention
A half-year convention is used by CA to determine the first and last year’s depreciation expense for a fixed asset.
It charges a half-year’s worth of depreciation to all fixed assets in the first and last years of their estimated useful
lives and a full year of depreciation for all other years.
Net Assets (Deficit)
Net assets represent CA’s interest in its assets after deducting liabilities. (See Increase/[Decrease] in Net Assets.)
Fiscal Year 2026 Budget
31
FY25 Estimate vs. FY26 Budget FY25 Budget vs. FY26 Budget
FY22 FY23 FY24 FY25 FY26 Variance Variance FY25 FY26 Variance Variance
Actual Actual Actual Estimate Budget Amount %Budget Budget Amount %
Income:
Annual Charge 44,818 46,210 47,788 49,064 50,677 1,613 3% 48,880 50,677 1,797 4%
Tuition and Enrollment 1,679 2,471 2,993 2,770 3,040 270 10% 2,740 3,040 300 11%
Direct Memberships 2,699 3,683 4,359 4,656 4,955 299 6% 4,570 4,955 385 8%
Fees Income 6,754 7,397 7,998 8,228 8,415 187 2% 8,327 8,415 88
1%
Rental Income 2,176 3,043 3,069 3,014 2,875 (139)
-5%3,088 2,875 (213)
-7%
Net Sales 72
126 103 131 124 (7)
-5%172 124 (48)
-28%
Gain (Loss) on Fixed Asset Disposals (279)
(1,918) (539) (620)
(521) 99
16% (665)
(521) 144 22%
Other Income 5,253
2,065 1,998 2,208 1,183 (1,025) -46% 1,683
1,183 (500)
-30%
Membership Allocations 10,000
12,504 13,897 15,044 15,690 646 4% 14,609
15,690 1,081 7%
Total Income 73,172 75,581 81,666 84,495 86,438 1,943 2% 83,404 86,438 3,034 4%
Expenses:
Personnel Expenses 28,264 30,698 34,869 35,951 39,361 3,410 9% 36,452 39,361 2,909 8%
Operating Supplies/Expenses 2,375 3,374 3,276 3,448 3,752 304 9% 3,477 3,752 275 8%
Technology Supplies/Expenses 1,486 1,698 1,767 2,391 2,495 104 4% 2,610 2,495 (115)
-4%
Collection and Treasury Expenses 563 765 864 1,033 1,156 123 12% 1,003 1,156 153
15%
Fees 5,008 5,489 5,697 6,570 6,773 203 3% 7,120 6,773 (347)
-5%
Comm. Assoc. Annual Charge Share Grant 3,606 3,062 3,312 3,648 3,725 77
2% 3,679 3,725 46
1%
Temporary Funding and Grants Expense 125 200 110 125 15
14% 110 125 15 14%
Rentals 2,305 2,062 2,203 2,091 1,517 (574)
-27% 2,053 1,517 (536)
-26%
Utilities 1,926 2,121 2,086 2,245 2,277 32
1% 2,259 2,277 18
1%
Insurance and Taxes 1,503 1,629 1,746 2,172 2,510 338
16% 2,319 2,510 191 8%
Repairs and Maintenance 4,143 4,819 5,483 5,719 5,771 52
1% 5,291 5,771 480 9%
Depreciation 11,835 12,207 12,315 12,914 13,562 648
5% 13,517 13,562 45
0%
Interest Expense Allocation 1,182 1,009 851 690 526 (164)
-24% 690 526 (164)
-24%
Alloc. of Customer Care
Alloc. of Department's Admin.
Alloc. of Marketing,Comm.,Design & Production
Total Operating Expenses 64,196 69,058 74,669 78,982 83,550 4,568 6% 80,580 83,550 2,970 4%
Increase/(Decrease) in
Net Assets from Operations 8,976 6,523 6,997 5,513 2,888 (2,625) -48% 2,824 2,888 64 2%
Alloc. of Admin. Serv. Expenses
Non-Operating Exp./Contingencies (1,460) (971)
(1,020)
(1,067) (446)
621 58% (1,054) (446)
608 58%
Increase/(Decrease) in Net Assets 10,436 7,494 8,017 6,580 3,334 (3,246) -49% 3,878 3,334 (544) -14%
Three Years Actual
Approved FY 2026 Operating Budget
($000's)
Fiscal Year 2026 Budget
32
INTENTIONALLY
BLANK
Fiscal Year 2026 Budget
33
Columbia Association Department of Community Programs and Services
Department Summary
The goal for the Department of Community Programs and Services is to engage as
many CA residents as possible in a broad range of state-of-the-art facilities, with a
wide array of quality cultural, wellness and fitness, and community services programs
designed to make living in Columbia an enjoyable and enriching experience. For
facilities that require membership, the rates for residents are significantly lower than
comparable facilities in the area. The Department of Community Programs and
Services includes:
•Arts and Culture Programs and Services
oColumbia Art Center
oMulticultural Programs
•Aquatics
oOutdoor Pools
oColumbia Swim Center
•Wellness & Fitness
oColumbia Athletic Club
oColumbia Gym
oSupreme Sports Club
•Sports
oGolf – Fairway Hills and Hobbit’s Glen
oIce Rink
oIndoor/Outdoor Tennis
oSportsPark and SkatePark
•Youth and Teens Programs and Services
oSchool Age Services
oYouth and Teen Center at the Barn
oCamps
•Columbia Maryland Archives
•Community Engagement
To support the department’s marketing needs and to provide strategic leadership
in meeting those needs, CA’s marketing-related divisions were embedded in this
department effective May 1, 2022 and, effective May 1, 2025, CA’s Community
Engagement Manager will become part of this department.
Serving the full age spectrum and a variety of interests, the Department of
Community Programs and Services operates Columbia’s Art Center, Youth and
Teen Center, Archives, outdoor pools, an indoor swim center with two pools and a
four-story-high waterslide, an indoor NHL-sized ice rink, three outdoor tennis
clubs with pickleball, a stand-alone indoor tennis club with pickleball, and two golf
clubs. The department also operates the SportsPark with miniature golf, batting
cages, a SkatePark, and picnic pavilions; and three large recreation/fitness clubs --
one with indoor tennis courts, one with a roller-skating rink and two with
basketball and volleyball courts. All three fitness clubs feature indoor pools, the
largest of which is at Supreme Sports Club. Howard County’s only commercial
hot-water therapy pool is at Columbia Athletic Club, and the only indoor beach-
entry pool is at Columbia Gym. KidSpace, CA’s dynamic program for children
aged 6 months through 13 years, operates at all three fitness clubs. Children are
welcome for up to two hours a day, seven days a week, while their parents are in
the building.
Programs offered by the Department of Community Programs and Services include
20 licensed before- and after-school care programs and several summer camps that
provide an array of experiences for children. Multicultural Programs offers local
cultural educational opportunities and programs with Columbia’s sister cities in
France, Spain, Ghana, Haiti and China.
Columbia Maryland Archives is a community resource and center for scholarly
research, maintaining a comprehensive collection of materials pertaining to the
history of Columbia as a purposefully developed master planned community.
The three fitness clubs and both golf clubs may be joined individually, and special
CA Fit&Play memberships may be purchased that combine memberships in almost
all of the recreational facilities at significant savings. In FY18, CA introduced the
Play membership to replace the Outdoor Pools and Swim Center membership at the
same price. The Play membership includes the outdoor pools, Swim Center, Tennis,
Ice Rink and Sports and Skate Parks.
To expand access opportunities, 50% discounts on before and after school care
programs, camps and most memberships are extended to CA residents whose
household incomes are limited and meet CA’s income-qualifying guidelines. In
addition, the CA Points Program enables Columbia students to earn free
memberships for themselves and their families through academic performance and
school attendance. Over 2,000 Columbians are receiving discounted or free
memberships through these programs.
CA has reinvested in all of the recreation facilities including the outdoor pools in
the past decade. The results are facilities with equipment, programs, professional
staff and quality of service that collectively surpass any in the region. The outdoor
pools are in better condition and more accessible today than ever before.
Fiscal Year 2026 Budget
34
Columbia Association Department of Community Programs and Services
Department Summary
KEY BUDGET ASSUMPTIONS
•We will continue to manage the staffing levels closely to accommodate the needs
of our members, guests and participants.
•We anticipate a modest increase in most membership rates for FY26, driven in
large part by inflation and minimum wage increases. We expect about 3% growth
in the overall number of members in FY26.
•CA’s Community Engagement Manager will move from the President’s Office to
this department.
•After being closed for renovations for several months in FY25 the Columbia Art
Center will reopen with new class offerings and a new Maker Space area. The
upgraded facility should be a more desirable space for rentals, and the new kiln
will provide a faster firing turnaround for our ceramic students.
•Art Camp will return this summer after the Art Center’s closure for renovations in
the summer of 2024. School Age Services staff will operate multiple sessions of
Camp Extra, Nature Camp and Art Camp.
•Aquatics programming will operate fully with a full season of swim meets.
•Outdoor Pools will operate with all 23 pools open from Memorial Day through
Labor Day applying the normal August closing rotation.
•The Clippers Swim Team is projected to operate at 80% capacity. Age groups up
to 12 years old have waiting lists, while age 13 and older groups are short of full
capacity.
•Fitness club staffing is increasing slightly to accommodate the continued increase
in usage as membership grows.
•The Fitness Training team will implement a 12-week paid personal trainer
apprentice role with two available positions per year at each of the fitness
facilities. The apprentice role has been developed to address skills-based staffing
issues that persist after COVID.
•A part-time fitness club administrator position will be converted to full time to
create efficiencies across the fitness clubs related to invoices, ordering and
administrative tasks.
•Tennis and Pickleball, Golf and the Ice Rink are expected to continue the strong
participation experienced in FY26 with Golf and Tennis slowing slightly from the
tremendous growth in participation over the last several years.
•The SportsPark/SkatePark will continue to operate as a seasonal facility, closing
November 1 and reopening mid-March.
•School Age Services will remain open at 20 schools, with projected participation
averaging 30-45 children per site both before and after school.
•Youth and Teen Center drop-in access will be provided year-round and continue
the use of multiple community partners in programming.
VARIANCES OVER $25,000 AND 25 PERCENT
•The variance in Net Sales versus FY25 Budget is primarily due to the FY25
Budget being too high. When compared to the more current FY25 Estimate, the
FY26 Budget for Net Sales is reasonable.
•The variances in Gain/Loss on Disposals versus FY25 Budget and FY25 Estimate
are primarily related to several golf course projects planned for FY26.
•The variances in Rentals Expense versus FY25 Budget and FY25 Estimate are the
result of the August 2025 expiration of the lease on the Haven on the Lake
facility.
•The variance in Interest Expense Allocation versus FY25 Budget is formula
driven.
•The variances in Non-Operating Exp/Contingencies versus FY25 Budget and
FY25 Estimate are driven by the end of the Haven master lease and sub-lease in
August 2025. This line item is the net sum of expenses related to the Haven
charged to the facility closing reserve that was established in April 2021. In
FY25 and prior years shown, the amounts on this line related to a full fiscal year.
Fiscal Year 2026 Budget
35
Columbia Association Department of Community Programs and Services
Department Summary
FY22 FY23 FY24 FY25 FY26 Variance Variance FY25 FY26 Variance Variance
Actual Actual Actual Estimate Budget Amount %Budget Budget Amount %
Income:
Annual Charge
Tuition and Enrollment 1,679 2,471 2,993 2,770 3,040 270 9.7% 2,740 3,040 300 10.9%
Direct Memberships 2,699 3,683 4,359 4,656 4,955 299
6.4% 4,570 4,955 385
8.4%
Fees Income 6,480 7,134 7,553 7,923 8,119 196
2.5% 8,056 8,119 63
0.8%
Rental Income 1,960 2,680 2,688 2,640 2,491 (149)
-5.6% 2,726 2,491 (235)
-8.6%
Net Sales 64
124 108 130 122 (8)
-6.2% 170
122 (48)
-28.2%
Gain (Loss) on Fixed Asset Disposals (221)
(106) (184) (90)
(327) (237)
-263.3% (216)
(327) (111)
-51.4%
Other Income 877
597 (864) 2
9 7 350.0% 7
9 2 28.6%
Membership Allocations 10,000 12,504 13,897 15,044 15,690 646
4.3% 14,609 15,690 1,081 7.4%
Total Income 23,538 29,087 30,550 33,075 34,099 1,024 3% 32,662 34,099 1,437 4%
Expenses:
Personnel Expenses 15,255 16,861 19,657 19,603 21,324 1,721 9% 19,493 21,324 1,831 9%
Operating Supplies/Expenses 1,190 1,955 1,855 1,776 1,971 195 11% 1,772 1,971 199 11%
Technology Supplies/Expenses 135 134
117 121 102 (19)
-16% 127
102 (25)
-20%
Collection and Treasury Expenses 246 279
296 310 293 (17)
-5%268
293 25 9%
Fees 619 701
739 1,141 1,074 (67)
-6%1,037 1,074 37
4%
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 1,272 1,177 1,193 1,126 561
(565)
-50% 1,115 561
(554)
-50%
Utilities 1,521 1,722 1,699 1,781 1,859 78
4% 1,822 1,859 37
2%
Insurance and Taxes 891 963
1,016 1,276 1,442 166 13% 1,407 1,442 35
2%
Repairs and Maintenance 2,266 2,620 3,152 3,102 3,069 (33)
-1%2,699 3,069 370
14%
Depreciation 6,341 6,230 6,285 6,489 6,405 (84)
-1%6,630 6,405 (225)
-3%
Interest Expense Allocation 597 509
427 356 269 (87)
-24% 360
269 (91)
-25%
Alloc. of Customer Care 913 1,425 1,314 1,291 1,606 315
24% 1,420 1,606 186
13%
Alloc. of Department's Admin.
Alloc. of Marketing,Comm.,Design & Production 1,243 1,118 1,359 1,328 1,373 45 3% 1,363 1,373 10 1%
Total Operating Expenses 32,489 35,694 39,109 39,700 41,348 1,648 4% 39,513 41,348 1,835 5%
Increase/(Decrease) in
Net Assets from Operations (8,951) (6,607) (8,559) (6,625) (7,249) (624) -9% (6,851) (7,249) (398) -6%
Alloc. of Admin. Serv. Expenses 2,151 2,577 2,842 2,969 3,154 185 6% 2,940 3,154 214 7%
Non-Operating Exp./Contingencies (1,460) (971) (1,020) (1,067) (446) 621 58% (1,054) (446) 608 58%
Increase/(Decrease) in Net Assets (9,642) (8,213) (10,381) (8,527) (9,957) (1,430) -17% (8,737) (9,957) (1,220) -14%
FY25 Budget vs. FY26 Budget
FY25 Estimate vs. FY26 Budget
Three Years Actual
DEPARTMENT OF COMMUNITY PROGRAMS & SERVICES
Approved FY 2026 Operating Budget
($000's)
Fiscal Year 2026 Budget
36
Columbia Association Department of Community Programs and Services
($000's)
Community Programs Dept. Admin Arts, Culture & Aquatics Wellness & Fitness Sports Youth and Teens
& Services Summary %Archives %%%%Programs %
Income:
Annual Charge
Tuition and Enrollment 3,040
160 2,880 95%
Direct Memberships 4,955
4,481 90% 474
Fees Income 8,119
14 1,658 1,688 4,691 58% 68
Rental Income 2,491
14 178 540 1,756 70% 3
Net Sales 122
6 3 14 100 82%
Gain (Loss) on Fixed Asset Disposals (327) (48) (63) (216) 66%
Other Income 9
8 89%
Membership Allocations 15,690
3,462 9,602 61% 2,626
Total Income 34,099 194 5,261 16,262 48% 9,432 28% 2,951
Expenses:
Personnel Expenses 21,324 1,193 620 5,479 26% 7,638 36% 4,345 2,049
Operating Supplies/Expenses 1,971 60 49 810 41% 511 26% 364 178
Technology Supplies/Expenses 102 2 6 11 9 76 75%
Collection and Treasury Expenses 293 7 40 43 148 51% 55
Fees 1,074 66 10 397 37% 146 434 40% 20
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 561 49 24 35 358 64% 56 37
Utilities 1,859 2 29 460 926 50% 407 36
Insurance and Taxes 1,442 17 16 217 627 43% 516 36% 50
Repairs and Maintenance 3,069 54 400 1,570 51% 984 32% 61
Depreciation 6,405 118 1,457 2,645 41% 2,166 34% 19
Interest Expense Allocation 269 1 63 94 35% 109 41% 1
Alloc. of Customer Care 1,606 9 256 799 50% 393 150
Alloc. of Department's Admin. (1,389)
36 337 549 370 95
Alloc. of Marketing,Comm.,Design & Production 1,373 36 341 530 39% 370 27% 95
Total Operating Expenses 41,348 1,015 10,303 16,445 40% 10,738 26% 2,846
Increase/(Decrease) in
Net Assets from Operations (7,249) (821) (5,042) 70% (183) (1,306) 105
Alloc. of Admin. Serv. Expenses 3,154 135 425 1,294 41% 786 514
Non-Operating Exp./Contingencies (446)
(446)
Increase/(Decrease) in Net Assets (9,957) (956) (5,467) 55% (1,031) (2,092) (409)
Approved FY 2026 Operating Budget
DEPARTMENT OF COMMUNITY PROGRAMS & SERVICES
Fiscal Year 2026 Budget
37
Columbia Association Department of Community Programs and Services
($000's)
Arts and Culture Programs Columbia Art Center Multicultural Programs Columbia Maryland
& Services Summary %Archives %
Income:
Annual Charge
Tuition and Enrollment 160
160 100%
Direct Memberships
Fees Income 14
14 100%
Rental Income 14
14 100%
Net Sales 6 5 83% 1
Gain (Loss) on Fixed Asset Disposals
Other Income
Membership Allocations
Total Income 194 193 99% 1
Expenses:
Personnel Expenses 620 349 56% 94 176 28%
Operating Supplies/Expenses 49 29
59% 11 9
Technology Supplies/Expenses 6 6
100%
Collection and Treasury Expenses 7 7
100%
Fees 10 4
40% 6 60%
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 24 8
33% 16 67%
Utilities 29 28
97%
Insurance and Taxes 16 12
75% 1 2
Repairs and Maintenance 54 54 100%
Depreciation 118 118
100%
Interest Expense Allocation 1 1
100%
Alloc. of Customer Care 9 9
100%
Alloc. of Department's Admin. 36 23
64% 5 8
Alloc. of Marketing,Comm.,Design & Production 36 23 64% 5 8
Total Operating Expenses 1,015 657 65% 130 225
Increase/(Decrease) in
Net Assets from Operations (821) (464) 57% (130) (224) 27%
Alloc. of Admin. Serv. Expenses 135 101 75% 34 25%
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (956) (565) 59% (130) (258) 27%
ARTS AND CULTURE PROGRAMS & SERVICES
Approved FY 2026 Operating Budget
Fiscal Year 2026 Budget
38
Columbia Association Department of Community Programs and Services
($000's)
Aquatics Outdoor Pools Columbia Swim
Summary %Center %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships
Fees Income 1,658
676 41% 983 59%
Rental Income 178
111 62% 67 38%
Net Sales 3 3 100%
Gain (Loss) on Fixed Asset Disposals (48)
(34)
71% (14)
29%
Other Income
8
8
100%
Membership Allocations 3,462 2,600
75% 862
Total Income 5,261 3,364 64% 1,898 36%
Expenses:
Personnel Expenses 5,479 4,297 78% 1,182
Operating Supplies/Expenses 810
661 82% 149
Technology Supplies/Expenses 11
10 91% 1
Collection and Treasury Expenses 40
36 90% 4
Fees 397
377 95% 20
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 35
35 100%
Utilities 460
268 58% 192 42%
Insurance and Taxes 217
176 81% 41
Repairs and Maintenance 400 303 76% 98
Depreciation 1,457
941 65% 516 35%
Interest Expense Allocation 63
34 54% 30 48%
Alloc. of Customer Care 256
163 64% 93
Alloc. of Department's Admin. 337
252 75% 85
Alloc. of Marketing,Comm.,Design & Production 341 257 75% 85
Total Operating Expenses 10,303 7,810 76% 2,496
Increase/(Decrease) in
Net Assets from Operations (5,042) (4,446) 88% (598)
Alloc. of Admin. Serv. Expenses 425 272 64% 153 36%
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (5,467) (4,718) 86% (751)
AQUATICS
Approved FY 2026 Operating Budget
Fiscal Year 2026 Budget
39
Columbia Association Department of Community Programs and Services
($000's)
Wellness & Fitness Athletic Club Columbia Gym Supreme Haven on the Lake
Summary % % Sports Club % %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships 4,481 1,161 26% 1,699
38% 1,621
36%
Fees Income 1,688
377 818 48% 493 29%
Rental Income 540 39 79 257 48% 165 31%
Net Sales 14
14 100%
Gain (Loss) on Fixed Asset Disposals (63)
(12)
(13)
(38)
60%
Other Income
Membership Allocations 9,602
2,686 28% 3,321 35% 3,596 37%
Total Income 16,262 4,251 26% 5,904 36% 5,943 37% 165
Expenses:
Personnel Expenses 7,638 2,140 28% 2,583 34% 2,915 38%
Operating Supplies/Expenses 511 150 29% 163 32% 198 39%
Technology Supplies/Expenses 9 9 100%
Collection and Treasury Expenses 43 12 28% 16 37% 15 35%
Fees 146 47 32% 51 35% 48 33%
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 358 12 12 15 320 89%
Utilities 926 273 29% 241 26% 412 44%
Insurance and Taxes 627 189 30% 143 295 47%
Repairs and Maintenance 1,570 447 28% 433 28% 689 44%
Depreciation 2,645 746 28% 566 1,067 40% 266
Interest Expense Allocation 94 34 36% 17 37 39% 6
Alloc. of Customer Care 799 214 27% 296 37% 289 36%
Alloc. of Department's Admin. 549 153 28% 160 29% 217 40% 19
Alloc. of Marketing,Comm.,Design & Production 530 153 29% 160 30% 217 41%
Total Operating Expenses 16,445 4,570 28% 4,841 29% 6,423 39% 611
Increase/(Decrease) in
Net Assets from Operations (183) (319) 174% 1,063 (480) 262% (446) 244%
Alloc. of Admin. Serv. Expenses 1,294 341 26% 473 37% 480 37%
Non-Operating Exp./Contingencies (446) (446) 100%
Increase/(Decrease) in Net Assets (1,031) (660) 64% 590 (960) 93%
WELLNESS & FITNESS
Approved FY 2026 Operating Budget
Fiscal Year 2026 Budget
40
Columbia Association Department of Community Programs and Services
($000's)
Sports Fairway Hills Hobbit's Glen Ice Rink Indoor/Outdoor Tennis SportsPark/SkatePark
Summary % % % %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships 474
49 425 90%
Fees Income 4,691
1,351 29% 587 613 2,020 43% 120
Rental Income 1,756
425 463 26% 800 46% 68
Net Sales 100
65 65% 10 17 1 7
Gain (Loss) on Fixed Asset Disposals (216)
(92)
43% (90)
42% (6)
(24)
(5)
Other Income 100%
Membership Allocations 2,626
252
1,431
54% 255
520
170
Total Income 9,432 2,050 2,826 30% 1,680 2,517 360
Expenses:
Personnel Expenses 4,345 1,138 26% 1,497 34% 523 1,001 185
Operating Supplies/Expenses 364 102 28% 151 41% 36 63
13
Technology Supplies/Expenses 76 33 43% 43 57%
Collection and Treasury Expenses 148 45 30% 34 13 52
4
Fees 434 67 177 41% 174 40% 3
14
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 56 15 27% 38 68% 3
Utilities 407 57 74 160 39% 100
16
Insurance and Taxes 516 106 187 36% 149 29% 53
21
Repairs and Maintenance 984 202 499 51% 110 150
23
Depreciation 2,166 392 820 38% 222 582
150
Interest Expense Allocation 109 13 43 39% 12 37
4
Alloc. of Customer Care 393 83 123 31% 44 129
15
Alloc. of Department's Admin. 370 85 137 37% 54 78 16
Alloc. of Marketing,Comm.,Design & Production 370 85 137 37% 54 78
16
Total Operating Expenses 10,738 2,423 3,960 37% 1,554 2,326 477
Increase/(Decrease) in
Net Assets from Operations (1,306) (373) 29% (1,134) 87% 126 191 (117)
Alloc. of Admin. Serv. Expenses 786 178 238 30% 137 205 26% 29
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (2,092) (551) 26% (1,372) 66% (11) (14) (146)
SPORTS
Approved FY 2026 Operating Budget
Fiscal Year 2026 Budget
41
Columbia Association Department of Community Programs and Services
($000's)
Youth and Teens School Age Services Youth and Teen Center Camps
Summary % % %
Income:
Annual Charge
Tuition and Enrollment 2,880
2,620 91% 6 254
Direct Memberships
Fees Income 68
48 71% 20 29%
Rental Income 3
3 100%
Net Sales
Gain (Loss) on Fixed Asset Disposals
Other Income
Membership Allocations
Total Income 2,951 2,668 90% 9 274
Expenses:
Personnel Expenses 2,049 1,700 83% 170 179
Operating Supplies/Expenses 178
139 78% 21 18
Technology Supplies/Expenses
Collection and Treasury Expenses 55
55 100%
Fees 20
5 25% 13 65% 2
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 37
29 78% 8
Utilities 36
8 24 67% 4
Insurance and Taxes 50
40 80% 8 3
Repairs and Maintenance 61
56 92% 5
Depreciation 19
1 17 89% 1
Interest Expense Allocation 1
1 100%
Alloc. of Customer Care 150 135 90% 14
Alloc. of Department's Admin. 95 76 80% 12 7
Alloc. of Marketing,Comm.,Design & Production 95
76 80% 12 7
Total Operating Expenses 2,846 2,264 80% 334 248
Increase/(Decrease) in
Net Assets from Operations 105 404 385% (325) 26
Alloc. of Admin. Serv. Expenses 514 427 83% 50 37
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (409) (23) (375) 92% (11)
YOUTH AND TEENS PROGRAMS AND SERVICES
Approved FY 2026 Operating Budget
Fiscal Year 2026 Budget
42
CAAquatics,FitnessandSports
‐
1,000
2,000
3,000
4,000
5,000
6,000
7,000
SwimCenter OutdoorPools AthleticClub ColumbiaGym Supreme Hobbit'sGolf FairwayGolf RacketSports IceRink
SportsPark
Thousands
ComparativeAnalysisofIncome
ApprovedFY26OperatingBudget
FY26Budget FY25Budget FY25Estimate
Income=Directmemberships+Membershipallocations+Feesincome+Rentalincome
Fiscal Year 2026 Budget
43
CAAquatics,FitnessandSports
0%
50%
100%
150%
200%
250%
300%
SwimCenter OutdoorPools AthleticClub ColumbiaGym Supreme Hobbit'sGolf FairwayGolf RacketSports IceRink
SportsPark
ComparativeAnalysisofOperatingExpensesas%ofIncome
ApprovedFY26OperatingBudget
FY26Budget FY25Budget FY25Estimate
Fiscal Year 2026 Budget
44
INTENTIONALLY
BLANK
Fiscal Year 2026 Budget
45
Columbia Association Department of Community Operations
Department Summary
The Department of Community Operations is responsible for the stewardship of
Columbia’s 3,600 acres of open space, construction and maintenance of capital
improvements in open space and facilities, advancement of CA’s environmental
sustainability priorities, design and implementation of landscape architecture
and hardscape enhancements, and watershed management. The department also
oversees a broad array of community programming in open space. Examples of
services and improvements managed by this department include:
•Turf and forest management for the open space park system
•Maintenance and construction of pathways, bridges, play areas and other
infrastructure throughout open space
•Maintenance of CA’s facilities, and vehicle and equipment fleets
•Oversight of major renovations and HVAC equipment replacements
throughout CA’s facility portfolio
•Installation of solar photovoltaic systems, electric vehicle charging stations
and other sustainability infrastructure
•Implementation of community engagement programs, such as Weed
Warriors, Watershed Stewards, and the Solar Cooperative
•Landscape maintenance and invasive plant species management
•Management of Lakefront Live and other community events
The Department of Community Operations includes:
•Open Space Facilities and Building Grounds
•Parks, Pathways and Play Areas
•Sustainability
•Facility Services
•Event Services
•Land Administration
KEY BUDGET ASSUMPTIONS
The FY26 budget:
•Includes funding for two facility assessment surveys to inform long-term
capital investments.
•Includes funding for a Construction and Facilities Manager position to
oversee and coordinate all facilities related maintenance, mechanical
electrical and plumbing activities, capital construction and major
renovations.
•Includes funding for the development of a natural resources management
plan and a pathway study.
•Assumes the continuation of the Lakefront Live, July 4th celebration
programming and other community event support.
•Includes funding for expanded levels of tree planting, reforestation and
invasive plant removal projects.
•Assumes elevated support for trash pick-up, pathway cleaning, and ongoing
maintenance at the three Columbia lakes.
•Includes funding to continue the replacement of benches, trail signage,
bridges and play space improvements.
•Includes continued prioritization of environmental sustainability
programming in CA operations and in the community.
VARIANCES OVER $25,000 AND 25 PERCENT
•The variances in Gain/(Loss) on Fixed Asset Disposals versus the FY25
Budget and Estimate are primarily due to estimated losses on disposals of
CA-wide fixed assets as well as some watershed projects planned in FY26.
•The variances in Other Income versus the FY25 Budget and Estimate are
primarily due to the end of the Jobs That Build grant.
•The variances in Technology Supplies/Expenses versus the FY25 Budget
and Estimate are associated with the development of a utilities management
information system and elevated geographic information system (GIS)
service capacity in FY26.
•The variances in Insurance and Taxes versus the FY25 Budget and Estimate
are driven primarily by expected increases in automobile insurance rates
coupled with newer vehicles in the fleet. General liability insurance expense
increases are also contributing to these variances.
Fiscal Year 2026 Budget
46
Columbia Association Department of Community Operations
FY25 Estimate vs. FY26 Budget FY25 Budget vs. FY26 Budget
FY22 FY23 FY24 FY25 FY26 Variance Variance FY25 FY26 Variance Variance
Actual Actual Actual Estimate Budget Amount %Budget Budget Amount %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships
Fees Income 106 148 163 112 134 22
19.6% 128 134 6 4.7%
Rental Income 216 274 299 290 294 4
1.4% 275 294 19 6.9%
Net Sales
Gain (Loss) on Fixed Asset Disposals 4
(1,654) (324) (425)
(152) 273 64.2% (359)
(152) 207 57.7%
Other Income 15
92 197 147 15 (132)
-89.8% 126
15 (111)
-88.1%
Membership Allocations
Total Income 341 (1,140) 335 124 291 167 135% 170 291 121 71%
Expenses:
Personnel Expenses 5,559 5,691 6,216 6,808 7,430 622 9% 7,038 7,430 392 6%
Operating Supplies/Expenses 493 664 646 664 674 10
2% 668 674 6 1%
Technology Supplies/Expenses 33
11 32 30 113 83 277% 38 113 75 197%
Collection and Treasury Expenses 2
2 2 1 3 2 200% 1 3 2 200%
Fees 2,471 2,876 3,214 3,397 3,330 (67)
-2%3,405 3,330 (75)
-2%
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 156 197 303 232 266 34
15% 237 266 29 12%
Utilities 100 84
82 103 84 (19)
-18% 102 84
(18)
-18%
Insurance and Taxes 331 380 408 553 718 165
30% 539 718 179 33%
Repairs and Maintenance 1,604 1,952 1,993 2,312 2,384 72 3% 2,297 2,384 87 4%
Depreciation 4,189 4,678 4,735 4,955 5,463 508
10% 5,264 5,463 199
4%
Interest Expense Allocation 461 393 334 263 205 (58)
-22% 260 205 (55)
-21%
Alloc. of Customer Care
Alloc. of Department's Admin.
Alloc. of Marketing,Comm.,Design & Production 682 615 708 735 760 25
3% 776 760 (16)
-2%
Total Operating Expenses 16,081 17,543 18,673 20,053 21,430 1,377 7% 20,625 21,430 805 4%
Increase/(Decrease) in
Net Assets from Operations (15,740) (18,683) (18,338) (19,929) (21,139) (1,210) -6% (20,455) (21,139) (684) -3%
Alloc. of Admin. Serv. Expenses 2,413 2,644 2,801 3,008 3,215 207 7% 3,094 3,215 121 4%
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (18,153) (21,327) (21,139) (22,937) (24,354) (1,417) -6% (23,549) (24,354) (805) -3%
Three Years Actual
DEPARTMENT OF COMMUNITY OPERATIONS
Approved FY 2026 Operating Budget
($000's)
Fiscal Year 2026 Budget
47
Columbia Association Department of Community Operations
DEPARTMENT OF COMMUNITY OPERATIONS
($000's)
Community Dept. Admin. Open Space Facilities Parks, Pathways Sustainability Facility Event Land Administration
Operations Summary %& Building Grounds %& Play Areas % % Services %Services % %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships
Fees Income 134
134
100%
Rental Income 294
127 43% 36 51 80 27%
Net Sales
Gain (Loss) on Fixed Asset Disposals (152)
(43)
28% (109)
72%
Other Income 15
15
100%
Membership Allocations
Total Income 291 218 75% (73)
-25% 15 5% 51 18% 80 27%
Expenses:
Personnel Expenses 7,430 496 2,948 40% 2,296 31% 594 462 399 235
Operating Supplies/Expenses 674
10 284 42% 224 33% 41 39 49 29
Technology Supplies/Expenses 113
5 63 56% 5 40 35%
Collection and Treasury Expenses 3
3 100%
Fees 3,330
10 857 26% 1,652 50% 375 112 245 80
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 266
11 142 53% 42 10 29 28 4
Utilities 84
1 66 79% 9 4 3 1 1
Insurance and Taxes 718
23 463 64% 190 26% 29 2 11
Repairs and Maintenance 2,384
1,218 51% 969 41% 153 41 3
Depreciation 5,463 1,563 29% 2,110 39% 1,752 32% 38
Interest Expense Allocation 205
53 26% 71 35% 81 40%
Alloc. of Customer Care
Alloc. of Department's Admin. (551)
208 207 85 20 20 11
Alloc. of Marketing,Comm.,Design & Production 760
287 38% 286 38% 118 28 27 15
Total Operating Expenses 21,430 8,097 38% 8,056 38% 3,305 779 783 415
Increase/(Decrease) in
Net Assets from Operations (21,139) (7,879) 37% (8,129) 38% (3,290) (728) (783) (335)
Alloc. of Admin. Serv. Expenses 3,215 1,215 38% 1,208 38% 496 117 117 62
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (24,354) (9,094) 37% (9,337) 38% (3,786) (845) (900) (397)
Approved FY 2026 Operating Budget
Fiscal Year 2026 Budget
48
INTENTIONALLY
BLANK
Fiscal Year 2026 Budget
49
Columbia Association Department of Marketing & Customer Care
Department Summary
The Marketing & Customer Care (M&CC) Department drives CA’s
mission to inform, engage, and connect the Columbia community with
CA’s programs and services. Through strategic marketing, campaign
implementation, and tailored promotional support, M&CC boosts CA’s
visibility and enhances engagement, generating leads and driving revenue
for memberships, programs, and events. The Marketing team develops and
executes targeted campaigns, creating materials and content that reach and
resonate with diverse audiences. Supported by the Design and Production
division, Marketing ensures brand consistency and delivers high-quality
visuals across digital, print, and in-person platforms to maintain CA’s
brand equity.
Equally essential to M&CC’s mission is the Customer Care team,
dedicated to delivering seamless, satisfying service to CA members and
the wider community. Acting as the welcoming face of CA, Customer
Care professionals provide expert guidance on membership options, assist
with program registration, and offer personalized recommendations based
on member interests. Through phone, email, and in-person support, the
Customer Care team builds lasting relationships, resolving inquiries
promptly and creating a warm, supportive environment that reflects CA’s
commitment to community engagement.
As of FY26*, the Communications division (previously a division within
this department) has been formally integrated into the President’s Office,
while Marketing & Customer Care aligns closely with Community
Programs and Services, ensuring seamless collaboration with CA
programs that benefit from promotional support and customer engagement.
The full list of M&CC Divisions is:
•M&CC Administration
•Customer Care
•Marketing
•Design and Production
KEY BUDGET ASSUMPTIONS
•Marketing strategies and customer engagement are largely reliant
on human capital, along with shared print, design, production and
digital resources.
•M&CC serves as a primary resource for information about CA
programs, activities and community involvement for residents and
businesses.
•Member marketing efforts are focused on connecting with and
nurturing new audiences, with an emphasis on building more robust
customer journeys that address a broader set of health and wellness
goals in the Columbia community.
•Investments and measures are included to enable the department to
broaden its impact, particularly as it relates to community
engagement.
VARIANCES OVER $25,000 AND 25 PERCENT
•The variance in Technology Supplies/Expenses versus the FY25
Budget is primarily due to the consolidation of some software
platform expenses into enterprise coverage, which are included in the
budget for the IT department.
•The variances in Allocation of Department’s Admin expenses versus
the FY25 Estimate and FY25 Budget are formula driven. See the
FY26 Budget document, Allocation Formulas section, for a detailed
explanation of the formula.
*Prior years have been restated to reflect this change for
comparability.
Fiscal Year 2026 Budget
50
Columbia Association Department of Marketing & Customer Care
Department Summary
FY25 Estimate vs. FY26 Budget FY25 Budget vs. FY26 Budget
FY22 FY23 FY24 FY25 FY26 Variance Variance FY25 FY26 Variance Variance
Actual Actual Actual Estimate Budget Amount %Budget Budget Amount %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships
Fees Income 168 115 282 192 162 (30)
-15.6% 143 162 19
13.3%
Rental Income
Net Sales 8
2 (5)
1 2 1 100.0% 2
2
Gain (Loss) on Fixed Asset Disposals
Other Income
Membership Allocations
Total Income 176 117 277 193 164 (29) -15% 145 164 19 13%
Expenses:
Personnel Expenses 1,263 1,532 1,758 1,803 2,008 205 11% 1,857 2,008 151 8%
Operating Supplies/Expenses 536 521 537 491 563 72 15% 512 563 51 10%
Technology Supplies/Expenses 11
77 41 34 13 (21)
-62% 43
13 (30)
-70%
Collection and Treasury Expenses 225 407 505 552 599 47
9% 555 599 44 8%
Fees 86
163 50 10 (10)
-100% 15
(15)
-100%
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 236 208 211 212 179 (33)
-16% 212 179 (33)
-16%
Utilities 6
5
5
5
7
2
40% 8
7
(1)
-13%
Insurance and Taxes 1
Repairs and Maintenance 6
Depreciation 4
3 2
Interest Expense Allocation 3
1 1 1 (1)
-100%
Alloc. of Customer Care (913)
(1,425)
(1,314) (1,291) (1,606) (315)
-24% (1,420) (1,606) (186)
-13%
Alloc. of Department's Admin. (76)
(145)
(103) (106) 106 100% (130) 130
100%
Alloc. of Marketing,Comm.,Design & Production (1,388) (1,347)
(1,693) (1,622) (1,763) (141) -9% (1,652) (1,763) (111) -7%
Total Operating Expenses 89
Increase/(Decrease) in
Net Assets from Operations 176 117 277 104 164 60 58% 145 164 19 13%
Alloc. of Admin. Serv. Expenses
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets 176 117 277 104 164 60 58% 145 164 19 13%
Three Years Actual
DEPARTMENT OF MARKETING AND CUSTOMER CARE
Approved FY 2026 Operating Budget
($000's)
Fiscal Year 2026 Budget
51
Columbia Association Department of Marketing & Customer Care
DEPARTMENT OF MARKETING AND CUSTOMER CARE
($000's)
Marketing & Customer Marketing & Customer Division of Division of Division of
Care Summary Care Administration %Customer Care %Marketing %Design and Production %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships
Fees Income 162
162
100%
Rental Income
Net Sales 2
2
100%
Gain (Loss) on Fixed Asset Disposals
Other Income
Membership Allocations
Total Income 164 164 100%
Expenses:
Personnel Expenses 2,008 437 626 31% 589 29% 356
Operating Supplies/Expenses 563
22 16 517 92% 9
Technology Supplies/Expenses 13
12 92% 1
Collection and Treasury Expenses 599
599 100%
Fees
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 179
16 97 54% 41 25
Utilities 7
1 4 57% 1 1
Insurance and Taxes
Repairs and Maintenance
Depreciation
Interest Expense Allocation
Alloc. of Customer Care (1,606)
(1,606) 100%
Alloc. of Department's Admin. (488)
263 225
Alloc. of Marketing,Comm.,Design & Production (1,763) (1,373) 78% (391)
Total Operating Expenses
Increase/(Decrease) in
Net Assets from Operations 164 164 100%
Alloc. of Admin. Serv. Expenses
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets 164 164 100%
Approved FY 2026 Operating Budget
Fiscal Year 2026 Budget
52
INTENTIONALLY
BLANK
Fiscal Year 2026 Budget
53
Columbia Association Office of the President
Department Summary
The Office of the President consists of the following major functions:
1) the President’s Office; 2) the Office of the General Counsel; 3) the
Office of Audit and Advisory Services; and 4) in FY26, the
Communications Division, formerly in CA’s Communications &
Marketing Department.
The President’s Office provides the vision and leadership for the
organization, manages CA’s staff and works with the Board of Directors to
establish short- and long-term goals and priorities. This Office directs the
Communications Division, formerly a part of CA’s Communications &
Marketing Department, which proactively engages the community through
a variety of channels. The President/CEO is a non-voting member of the
CA Board of Directors and is responsible for the organization’s
implementation and accomplishment of Board-established goals. The
President/CEO also serves as a director on outside boards and participates
in many community events, forums and programs to grow CA’s reputation
as a respected and sought after community partner.
The Office of the General Counsel provides legal guidance to preserve
and protect CA’s assets and to limit its liabilities. Functions include review
and preparation of contracts and other legal documents, litigation
management, delivery of legal opinions to CA’s Board of Directors,
legislative activities, legal advice and guidance on CA's operations,
structure, facilities, property, services and programs, and compliance with
federal, state and local laws and regulations. The General Counsel also is
CA’s Principal Ethics Officer and responsible for enforcement of CA’s
ethics policies.
The Office of Audit and Advisory Services (OAAS) provides
independent, objective assurance and advisory services designed to add
value and improve CA’s operations. Its mission is to assist management
with achieving its objectives by conducting objective, risk-based appraisals
of CA’s activities to assess the effectiveness of internal controls, integrity
of financial reporting, compliance with policies and procedures, and
efficiency of operations. OAAS helps CA accomplish its objectives by
offering a systematic, disciplined approach to evaluate and improve
governance, risk management, and controls.
KEY BUDGET ASSUMPTIONS
●Personnel expenses in the President’s Office support administrative
operations, project management and communications to strengthen CA’s
efforts to engage and communicate with our community.
●The President’s Office includes a full-time Community Planner to
engage with the community from a planning perspective and represent
CA in planning spaces. CA’s Community Engagement Manager has
moved to Community Programs and Services Administration in FY26.
●The General Counsel budget assumes a full-time general counsel, a full-
time assistant general counsel and a full-time support position.
●The Office of Audit and Advisory Services budget assumes two full-
time positions.
●The Community Grants budget consists of $125,000 for grants to
Columbia non-profits.
VARIANCES OVER $25,000 AND 25 PERCENT
•The variance in Operating Supplies/Expenses versus the FY25
Estimate is primarily due to anticipated tuition assistance expense, an
increase in professional dues and subscriptions and increased public
relations expenses.
•The variances in Fees expenses versus FY25 Estimate and FY25
Budget are due to a planned economic impact study and a membership
pricing review, both to be conducted by outside consultants in FY26.
•The variances in Allocation of Department’s Admin expenses versus
the FY25 Estimate and FY25 Budget are formula driven and directly
related to Communications moving from Marketing in FY25 to the
President’s Office in FY26.
Fiscal Year 2026 Budget
54
Columbia Association Office of the President
FY25 Estimate vs. FY26 Budget FY25 Budget vs. FY26 Budget
FY22 FY23 FY24 FY25 FY26 Variance Variance FY25 FY26 Variance Variance
Actual Actual Actual Estimate Budget Amount %Budget Budget Amount %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships
Fees Income
Rental Income
Net Sales
Gain (Loss) on Fixed Asset Disposals (28) (1)
(3)
(2)
-200.0% (3)
(3)
Other Income
Membership Allocations
Total Income (28) (1) (3) (2) -200% (3) (3)
Expenses:
Personnel Expenses 1,633 1,904 1,980 2,197 2,146 (51) -2% 2,174 2,146 (28) -1%
Operating Supplies/Expenses 92
108 118 155 212 57 37% 176 212 36 20%
Technology Supplies/Expenses 41
1 8 11 22 11 100% 14 22 8 57%
Collection and Treasury Expenses
Fees 786 718 744 612 1,176 564 92% 976 1,176 200 20%
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense 125 200 110 125 15
14% 110 125 15 14%
Rentals 159 112 124 117 99
(18)
-15% 111 99
(12)
-11%
Utilities 5
3 3 4 4 5 4 (1)
-20%
Insurance and Taxes 13 19 31 29 28 (1) -3% 32 28 (4) -13%
Repairs and Maintenance 43
Depreciation 36
34 29 34 42 8 24% 42 42
Interest Expense Allocation 2
2 1 1 1 1
Alloc. of Customer Care
Alloc. of Department's Admin. 75 145 102 106 (106) -100% 130 (130) -100%
Alloc. of Marketing,Comm.,Design & Production (759)
(575)
(580) (655)
(599) 56 9% (727) (599) 128 18%
Total Operating Expenses 2,124 2,596 2,761 2,721 3,256 535 20% 3,044 3,256 212 7%
Increase/(Decrease) in
Net Assets from Operations (2,124) (2,624) (2,761) (2,722) (3,259) (537) -20% (3,047) (3,259) (212) -7%
Alloc. of Admin. Serv. Expenses
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (2,124) (2,624) (2,761) (2,722) (3,259) (537) -20% (3,047) (3,259) (212) -7%
Three Years Actual
OFFICE OF THE PRESIDENT
Approved FY 2026 Operating Budget
($000's)
Fiscal Year 2026 Budget
55
Columbia Association Office of the President
Office of the President's General Office of Audit & Division of Grants
President Summary Office %Counsel %Advisory Services %Communications %Community Wide %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships
Fees Income
Rental Income
Net Sales
Gain (Loss) on Fixed Asset Disposals (3) (3) 100%
Other Income
Membership Allocations
Total Income (3) (3)
100%
Expenses:
Personnel Expenses 2,146 695 32% 585 27% 428 439
Operating Supplies/Expenses 212 91 43% 28 9 85 40%
Technology Supplies/Expenses 22 2 20 91%
Collection and Treasury Expenses
Fees 1,176 276 770 65% 80 50
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense 125 125 100%
Rentals 99 58 59% 25 25% 16
Utilities 4 1 25% 250% 1 25%
Insurance and Taxes 28 8 29% 17 61% 3
Repairs and Maintenance
Depreciation 42 42 100%
Interest Expense Allocation 1 1
100%
Alloc. of Customer Care
Alloc. of Department's Admin.
Alloc. of Marketing,Comm.,Design & Production (599)
42 (641)
107%
Total Operating Expenses 3,256 1,171 36% 1,427 44% 535 125
Increase/(Decrease) in
Net Assets from Operations (3,259) (1,171) 36% (1,427) 44% (535) (3) (125)
Alloc. of Admin. Serv. Expenses
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (3,259) (1,171) 36% (1,427) 44% (535) (3) (125)
Approved FY 2026 Operating Budget
OFFICE OF THE PRESIDENT
($000's)
Fiscal Year 2026 Budget
56
INTENTIONALLY
BLANK
Fiscal Year 2026 Budget
57
Columbia Association Department of Administrative Services
Department Summary
The Department of Administrative Services consists of the Accounting,
Payroll and the Annual Charge teams (“Finance”), Human Resources,
Information Technology, Procurement and CA’s risk management and
financial analysis functions.
Administrative Services manages CA’s economic, human capital and
technology resources with careful strategic and tactical planning and sound
financial leadership. CA’s activities vary broadly; thus, the nature and
scope of transactions processed, recorded and analyzed by the department
is significant.
Finance is responsible for:
•All accounting functions;
•Treasury and cash management;
•Payroll and employee benefits administration;
•Financial reporting and analysis;
•Short- and long-term financial planning;
•Administration of the risk management program, including the
self- insurance programs for general liability and workers’
compensation;
•Audits; and,
•Long- and short-term financing.
Human Resources (HR) supports team members through compensation
and benefits management, employee relations, learning and
organizational development, and helps to assure compliance with
employment-related policies, procedures, laws and regulations. HR’s
goal is to make CA’s employer value proposition the best in Howard
County through team member engagement, compensation and benefits
programs and up-to-date tools. HR manages a human resources
information system, providing team members convenient self-service
access to their employment data in one system. HR is responsible for
leading the organization in diversity, equity, inclusion and belonging
education and initiatives.
Information Technology (IT) provides leadership and planning for the
effective, secure and informed use of technology, and the thoughtful
exploration of new technologies. IT continually assesses current and
future challenges facing CA and provides secure solutions that will create
real and affordable value for the entire organization.
Procurement is responsible for CA’s contract administration and
purchasing functions that enable fair, open and competitive
opportunities for all to do business with CA. The team leads the
organization in identifying and increasing opportunities for CA to
purchase goods and services from minority-owned, women-owned and
disabled-owned businesses. The Procurement team also negotiates and
administers contracts and provides related training and support CA-
wide.
The Annual Charge is a foundational component of CA’s financial
structure. The maximum annual rate that CA is permitted to charge is
$0.75 per $100 of assessed valuation, which is calculated as 50% of the
State of Maryland Department of Assessments and Taxation’s assessed
phased-in value subject to a 10% cap for real estate tax purposes on all
taxable residential, commercial and industrial property. In the FY26
Budget, the annual charge rate will remain $0.68 per $100 of assessed
valuation, which is $0.07 lower than the maximum rate allowed. The
Board of Directors has maintained the cap of 3.5% for FY26,
significantly below the 10% maximum. Properties subject to the CA
annual charge are included in six of Howard County’s tax districts. The
total assessed valuation projected for FY26 is $17.6 billion.
Fiscal Year 2026 Budget
58
Columbia Association Department of Administrative Services
KEY BUDGET ASSUMPTIONS
●HR strategies, team staffing and expenditures are based on human
capital, workforce planning and economic factors that impact CA's
ability to operate. The HR (including DEIB and L&OD) budget
includes an additional full-time equivalent focused on staff and
manager development, recruiting and DEIB initiatives.
●HR, in partnership with IT and Accounting, will continue to lead
optimization initiatives for the Human Resources Information System
(HRIS).
●IT will continue to invest in information security through its capital
projects targeting the replacement of unsupported end-of-life
equipment.
●IT will implement a new unified communications and phone service
solution as CA is in the last year of its current five-year contract with
the incumbent provider.
●The FY26 IT budget includes funding to engage consulting and
business analyst services for the early stage of the enterprise resource
planning (ERP) modernization initiative and to support the evaluation
and implementation of a new budget management/planning tool as the
current solution reaches end of life in 2025.
●The FY26 budget for IT reflects the addition of one full-time support
team position and the filling of several vacant positions at higher-than-
expected talent acquisition costs due to market conditions.
●The budget for the Procurement Division includes the part-time
administrative position eliminated in FY20 as part of CA’s COVID
response. The additional help will support the three-person team’s
outreach to minority-owned, women-owned, and disabled-owned
vendors.
●Accounting will fill an open full-time risk manager position and add a
staff-level accountant to support the growing number of fixed assets
and general payables transactions.
•The annual charge gross billing is expected to increase by
approximately 3.3% over the FY25 estimate, and offsetting credits and
abatements will approximate those anticipated in FY25.
●Interest rates are expected to continue to decline in FY26, impacting
CA’s investment income on self-insurance trust funds, as well as
annual charge and operations cash balances.
●The FY26 budget does not anticipate the use of the line of credit in
FY26. However, some very short-term borrowing may be needed in
the first quarter of FY27 depending on the timing of annual charge
cash receipts.
VARIANCES OVER $25,000 AND 25 PERCENT
•The variances in Other Income versus the FY25 Budget and Estimate
are due to anticipated decreases in interest rates and investment
balances in FY26.
•The reductions in Fees Expenses versus the FY25 Budget and
Estimate are due primarily to IT professional services anticipated in
FY25 to support the implementation of the new CRM, that are not
expected to continue in FY26.
•The variances in Collection and Treasury Expenses versus the FY25
Budget and FY25 Estimate are primarily due to increasing credit card
terminal and processing fees associated with the new customer
relationship management application contract and increasing credit
card transaction volume.
Fiscal Year 2026 Budget
59
Columbia Association Department of Administrative Services
FY25 Estimate vs. FY26 Budget FY25 Budget vs. FY26 Budget
FY22 FY23 FY24 FY25 FY26 Variance Variance FY25 FY26 Variance Variance
Actual Actual Actual Estimate Budget Amount %Budget Budget Amount %
Income:
Annual Charge 44,818 46,210 47,788 49,064 50,677 1,613 3.3% 48,880 50,677 1,797 3.7%
Tuition and Enrollment
Direct Memberships
Fees Income
Rental Income 89 82 84 89 5 6.0% 87 89 2 2.3%
Net Sales
Gain (Loss) on Fixed Asset Disposals (2) (30) (2) (1) (2) (1) -100.0% (2) (2)
Other Income 4,353 1,371
2,653 2,028 1,154 (874)
-43.1% 1,550 1,154
(396)
-25.5%
Membership Allocations
Total Income 49,169 47,640 50,521 51,175 51,918 743 1% 50,515 51,918 1,403 3%
Expenses:
Personnel Expenses 4,551 4,708 5,257 5,540 6,454 914 16% 5,890 6,454 564 10%
Operating Supplies/Expenses 49
108 91
301 278 (23)
-8%292 278 (14)
-5%
Technology Supplies/Expenses 1,265 1,474 1,570 2,192 2,245 53 2% 2,389 2,245 (144) -6%
Collection and Treasury Expenses 89
77 61 171 260 89 52% 180 260 80 44%
Fees 824 570 508 1,082 898 (184) -17% 1,359 898 (461) -34%
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 483 369 372 403 412 9
2% 377 412 35 9%
Utilities 285 300 291 343 323 (20)
-6%318 323 5
2%
Insurance and Taxes 134 132 140 161 165 4
2% 180 165 (15)
-8%
Repairs and Maintenance 7
7 12 15 15 100% 15 15 100%
Depreciation 218 217 216 251 288 37
15% 321 288 (33)
-10%
Interest Expense Allocation 33
28 23 17 12 (5)
-29% 15
12 (3)
-20%
Alloc. of Customer Care
Alloc. of Department's Admin.
Alloc. of Marketing,Comm.,Design & Production 1
4 4 5 4 (1)
-20%
Total Operating Expenses 7,938 7,990 8,542 10,465 11,354 889 8% 11,326 11,354 28 0%
Increase/(Decrease) in
Net Assets from Operations 41,231 39,650 41,979 40,710 40,564 (146) 0% 39,189 40,564 1,375 4%
Alloc. of Admin. Serv. Expenses (6,393) (7,055) (7,600) (8,165) (8,727) (562) -7% (8,357) (8,727) (370) -4%
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets 47,624 46,705 49,579 48,875 49,291 416 1% 47,546 49,291 1,745 4%
Three Years Actual
DEPARTMENT OF ADMINISTRATIVE SERVICES
Approved FY 2026 Operating Budget
($000's)
Fiscal Year 2026 Budget
60
Columbia Association Department of Administrative Services
Administrative Human Information Accounting/ Procurement Annual Charge
Services Summary Resources %Technology %Payroll %Division % %
Income:
Annual Charge 50,677 50,677 100%
Tuition and Enrollment
Direct Memberships
Fees Income
Rental Income 89
89 100%
Net Sales
Gain (Loss) on Fixed Asset Disposals (2)
(2)
100%
Other Income 1,154 1099 95% 55
Membership Allocations
Total Income 51,918 (2) 1,188 50,732 98%
Expenses:
Personnel Expenses 6,454 1,650 26% 2,185 34% 2,151 33% 468
Operating Supplies/Expenses 278
145 52% 65 44 14 10
Technology Supplies/Expenses 2,245
14 2,211 98% 20
Collection and Treasury Expenses 260
160 62% 100 38%
Fees 898
156 235 26% 504 56% 3
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals 412 107 26% 123 30% 148 36% 33
Utilities 323
3 313 97% 6 1
Insurance and Taxes 165
18 147 89%
Repairs and Maintenance 15
15 100%
Depreciation 288
196 68% 92 32%
Interest Expense Allocation 12
10 83% 2
Alloc. of Customer Care
Alloc. of Department's Admin.
Alloc. of Marketing,Comm.,Design & Production 4
4 100%
Total Operating Expenses 11,354 2,075 5,356 47% 3,269 29% 536 117
Increase/(Decrease) in
Net Assets from Operations 40,564 (2,075) (5,358) (2,081) (536) 50,615 125%
Alloc. of Admin. Serv. Expenses (8,727) 736
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets 49,291 (2,075) (5,358) (2,081) (536) 49,879 101%
DEPARTMENT OF ADMINISTRATIVE SERVICES
Approved FY 2026 Operating Budget
($000's)
Fiscal Year 2026 Budget
61
Columbia Association Department of Administrative Services
Annual Charge
OVERVIEW
This section includes the Annual Charge income that is billed to all
commercial and residential properties subject to the CA annual charge, as well
as “Other Income,” which is primarily interest income earned on investments.
The total projected FY26 full cash values by district, after the expected
reassessment and new construction, are as follows:
Projected % of Total
Assessed Valuation Assessments
District 2 766,285,000 4.4%
District 5 14,643,000 0.1%
District 6 1,071,727,000 6.1%
District 12 235,566,000 1.3%
District 15 7,871,322,000 44.7%
District 16 7,651,811,000 43.4%
TOTAL 17,611,354,000 100.0%
VARIANCES OVER $25,000 AND 25 PERCENT
•None.
The following chart compares Annual Charge revenue by district for the
FY25 Estimate, FY25 Budget and FY26 Budget:
FY25
FY25
FY26
District
Estimate
Budget
Budget
2
2,311,000
2,303,000
2,380,000
5
42,000
41,000
43,000
6
3,325,000
3,350,000
3,408,000
12
678,000
679,000
696,000
15
23,146,000
23,193,000
23,864,000
16
20,803,000
20,714,000
21,466,000
Abatements
(1,037,000)
(1,400,000).
(1,180,000)
Total Revenue
49,268,000
48,880,0000
50,677,000
Key:
District 2: Dorsey’s Search
District 5: Various parcels on the west side of Route 29
District 6: Gateway and various parcels on the east side of Route 29
District 12: Oakland Ridge Industrial Park
District 15: West side of Route 29
District 16: East side of Route 29
Fiscal Year 2026 Budget
62
INTENTIONALLY
BLANK
Fiscal Year 2026 Budget
63
Columbia Association Board of Directors
SUMMARY
Columbia Association’s (CA) highest governing body is the Board of
Directors. The Board establishes the policies and financial parameters that
guide CA. The 11-member Board of Directors is comprised of 10 Columbia
Council representatives -- one elected from each of the 10 villages in
Columbia. CA’s President/CEO is also a non-voting member of the Board of
Directors. Columbia Council representatives are elected to one- or two-year
terms, depending on the village they represent, and the elections take place in
April.
One of the Board’s responsibilities is to approve the CA budget. For FY26,
as in recent years, the process focused on engaging the community more
directly and earlier and on providing the CA Board more flexibility over key
variables. This process includes multiple opportunities for public input
through online stakeholder survey/prioritization tools, special dedicated
public sessions, pre-budget work sessions and a virtual community budget
hearing.
CA’s first Board of Directors consisted of seven members, all of whom were
appointed representatives of the developer of Columbia, Howard Research
and Development Corporation. However, the Articles of Incorporation
provided that control of CA would be gradually transferred to the residents as
Columbia’s population grew. In 1982, CA completed the final phase of that
process, and complete control of the CA Board was formally transferred to
the community-elected representatives on March 31, 1982.
KEY BUDGET ASSUMPTIONS
•FY26 Operating Supplies/Expenses include funding for meeting expenses
and stakeholders’ receptions. The education and training budget for FY26
is less than FY25 due to a strategic planning retreat in FY25 that will not
be repeated in FY26.
VARIANCES OVER $25,000 AND 25 PERCENT
•The variances in Fees expense versus the FY25 Estimate and the FY25
Budget are primarily related to strategic planning consulting costs that
were incurred in FY25 and are not expected in FY26.
Fiscal Year 2026 Budget
64
Columbia Association Board of Directors
SUMMARY
FY25 Estimate vs. FY26 Budget FY25 Budget vs. FY26 Budget
FY22 FY23 FY24 FY25 FY26 Variance Variance FY25 FY26 Variance Variance
Actual Actual Actual Estimate Budget Amount %Budget Budget Amount %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships
Fees Income
Rental Income
Net Sales
Gain (Loss) on Fixed Asset Disposals
Other Income
Membership Allocations
Total Income
Expenses:
Personnel Expenses 4 2
Operating Supplies/Expenses 6
9 21 55 47 (8)
-15% 51
47 (4)
-8%
Technology Supplies/Expenses 1
Collection and Treasury Expenses
Fees 7
192 208 41 12 (29)
-71% 50
12 (38)
-76%
Comm. Assoc. Annual Charge Share Grant
Temporary Funding and Grants Expense
Rentals
Utilities 1
Insurance and Taxes 82
78 82 80 85 5 6% 85 85
Repairs and Maintenance
Depreciation 8
8 8 4 1 (3)
-75% 5
1 (4)
-80%
Interest Expense Allocation
Alloc. of Customer Care
Alloc. of Department's Admin.
Alloc. of Marketing,Comm.,Design & Production 5
12 13 7 5 (2)
-29% 8
5 (3)
-38%
Total Operating Expenses 113 301 333 187 150 (37) -20% 199 150 (49) -25%
Increase/(Decrease) in
Net Assets from Operations (113) (301) (333) (187) (150) 37 20% (199) (150) 49 25%
Alloc. of Admin. Serv. Expenses 858 932 997 1,124 1,236 112 10% 1,225 1,236 11 1%
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (971) (1,233) (1,330) (1,311) (1,386) (75) -6% (1,424) (1,386) 38 3%
Three Years Actual
BOARD OF DIRECTORS
Approved FY 2026 Operating Budget
($000's)
Fiscal Year 2026 Budget
65
Columbia Association Village Community Associations
Summary
OVERVIEW
CA provides a grant to each of the 10 Village Community Associations for
the purpose of providing day-to-day services, village covenant enforcement
and operations of the CA-owned community buildings (currently 10 village
community centers and 14 neighborhood centers). The Village Community
Associations serve residents as a key source of programs, information,
referral services and village covenant enforcement, as well as providing
opportunities for meetings and special events. The Village Community
Associations provide CA with their annual budgets, quarterly financial
reports and audited financial statements. The Department of Community
Operations works closely with the Village Community Associations on the
repairs and maintenance of CA’s community and neighborhood center
buildings. CA’s Office of the General Counsel provides support with respect
to village covenant enforcement. CA’s Office of Audit and Advisory
Services and multiple Administrative Services teams provide assistance with
Village Community Association employee benefits, commercial insurance
coverage, accounting and financial reporting matters, etc.
KEY BUDGET ASSUMPTIONS
•Community Association Annual Charge Share Grant expense consists
of the annual charge share grant and the reimbursements to the villages
for the employer portion of their group benefits expenses. The FY26
share grant total is $3,536,700; a 3% increase over the amount being
disbursed in FY25. The increase in group benefits expense in FY26 is
expected to be approximately 2%.
•Repairs and Maintenance is a significant line item for the Village
Community Associations. It is assumed that these expenses will be
relatively flat from FY25 to FY26.
VARIANCES OVER $25,000 AND 25 PERCENT
•The variances in Gain (Loss) on Fixed Asset Disposals in the FY26
Budget versus the FY25 Budget and FY25 Estimate are due to disposal
losses related to the Historic Oakland HVAC and elevator projects as
well as a roof project at Claret Hall expected to be completed in FY25.
•The variances in Other Income versus the FY25 Estimate are due to the
higher fees recovered in judgements on covenant cases in FY25.
Fiscal Year 2026 Budget
66
Columbia Association Village Community Associations
Summary
FY25 Estimate vs. FY26 Budget FY25 Budget vs. FY26 Budget
FY22 FY23 FY24 FY25 FY26Variance Variance FY25 FY26 Variance Variance
Actual Actual Actual Estimate Budget Amount %Budget Budget Amount %
Income:
Annual Charge
Tuition and Enrollment
Direct Memberships
Fees Income
Rental Income
Net Sales
Gain (Loss) on Fixed Asset Disposals (60)
(99) (29)
(104)
(38) 66
63.5% (87)
(38)
49 56.3%
Other Income 8 4 12 30 5 (25) -83.3% 5 5 100.0%
Membership Allocations
Total Income (52) (95)
(17) (74) (33) 41 55% (87) (33) 54 62%
Expenses:
Personnel Expenses
Operating Supplies/Expenses 10
9 8 6 6 5 6 1 20%
Technology Supplies/Expenses 3
(3)
-100%
Collection and Treasury Expenses
Fees 217 270 234 287 283 (4)
-1%278 283 5
2%
Comm. Assoc. Annual Charge Share Grant 3,606 3,062 3,312 3,648 3,725 77
2% 3,679 3,725 46
1%
Temporary Funding and Grants Expense
Rentals
Utilities 8
7 5 9 (9)
-100% 5
(5)
-100%
Insurance and Taxes 52
56 69 73 71 (2)
-3%78
71 (7)
-9%
Repairs and Maintenance 216 240 325 305 303 (2) -1% 294 303 9 3%
Depreciation 1,039 1,038 1,040 1,181 1,363 182 15% 1,255 1,363 108 9%
Interest Expense Allocation 87
76 65 52 39 (13)
-25% 52
39 (13)
-25%
Alloc. of Customer Care
Alloc. of Department's Admin.
Alloc. of Marketing,Comm.,Design & Production 217 178 193 203 219 16
8% 227 219 (8)
-4%
Total Operating Expenses 5,452 4,936 5,251 5,767 6,009 242 4% 5,873 6,009 136 2%
Increase/(Decrease) in
Net Assets from Operations (5,504) (5,031) (5,268) (5,841) (6,042) (201) -3% (5,960) (6,042) (82) -1%
Alloc. of Admin. Serv. Expenses 971 901 959 1,064 1,121 57 5% 1,098 1,121 23 2%
Non-Operating Exp./Contingencies
Increase/(Decrease) in Net Assets (6,475) (5,932) (6,227) (6,905) (7,163) (258) -4% (7,058) (7,163) (105) -1%
Three Years Actual
VILLAGE COMMUNITY ASSOCIATIONS
Approved FY 2026 Operating Budget
($000's)
Fiscal Year 2026 Budget
67
FY 2026 Community Association Annual Charge Share Grant
Dorsey's Harper's Hickory Kings Long Oakland Owen River Town Wilde
Search Choice Ridge Contrivance Reach Mills Brown Hill Center Lake Total
FY26 Annual Charge Share Grant*
Community Association $303,172 $366,360 $328,190 $317,348 $522,059 $359,282 $345,813 $306,438 $316,858 $371,190 $3,536,711
*Includes formula-driven Annual Charge Share only. Excludes CA reimbursements, if any, to villages for employee benefits costs.
Fiscal Year 2026 Budget
68
INTENTIONALLY
BLANK
Fiscal Year 2026 Budget
69
Columbia Association
FY26 Appro
ved
Capital Al locations
Columbia-Wide Building Energy Retrofits
Going Green Projects
Columbia-Wide Water Quality Improvements
Watershed Improvement Projects
Columbia-Wide Bridge and Pathway Replacements
Columbia-Wide HVAC Systems
Columbia-Wide Parking Lot Repaving
Columbia-Wide Play Areas
Columbia-Wide Watershed Stabilization
Community Operations Center Electrical Upgrades
Community Operations Equipment and Vehicles
Community Programs and Services Vehicle and Other Upgrades
Fairway Hills Golf -Irrigation System Replacement -Phase 1
Hobbit's Glen Golf - Bridge and Pathway Replacements and Pond Improvements
Ice Rink - Slab Replacement (first of three annual funding requests for the total
project amount of $900,000 by FY28)
Lake Elkhorn Boardwalk Replacement
Lakefront Plaza Bandshell Sound, Lighting and Electric, etc.
Lakefront Plaza Electric and Lighting Upgrades
Lakefront Plaza Handrail Replacements
Lake Kittamaqundi Dredging
Supreme Sports Club Renovation -- Phase IV
Technology Implementations & Refresh
Wilde Lake Tennis Improvements to Courts 7-11
L/S Legal or Safety reasons
$/Q Produces additional revenue and upgrades quality of service
Q Quality of service upgrade but no additional revenue anticipated
150,000 Q
200,000 Q
75,000 Q
400,000 Q
1,643,000 L/S
300,000 Q
250,000 L/S
736,000 L/S
450,000 L/S
250,000 Q
675,000 L/S
400,000 L/S, $/Q
500,000 Q
350,000 L/S
300,000 Q
250,000 L/S
200,000 Q
200,000 L/S
300,000 L/S
1,000,000 Q
850,000 $/Q
100,000 Q
460,000 L/S, $/Q
Fiscal Year 2026 Budget
70
Fiscal Year 2026 Budget
71
Fiscal Year 2026 Budget
72
Fiscal Year 2026 Budget
73
Fiscal Year 2026 Budget
74
Fiscal Year 2026 Budget
75
Fiscal Year 2026 Budget
76
Fiscal Year 2026 Budget
77
Fiscal Year 2026 Budget
78
Fiscal Year 2026 Budget
79
Fiscal Year 2026 Budget
80
Fiscal Year 2026 Budget
81
Fiscal Year 2026 Budget
82
Fiscal Year 2026 Budget
83
Fiscal Year 2026 Budget
84
Fiscal Year 2026 Budget
85
Fiscal Year 2026 Budget
86
Fiscal Year 2026 Budget
87
Fiscal Year 2026 Budget
88
Fiscal Year 2026 Budget
89
Fiscal Year 2026 Budget
90
Fiscal Year 2026 Budget
91
Fiscal Year 2026 Budget
92
Fiscal Year 2026 Budget
93
Replacement/New
Strategic Issues Addressed
Community Value Added
Organizational Value Added
Locations
Fiscal Year 2026 Budget
94
Fiscal Year 2026 Budget
95
Columbia Association Department of Community Programs and Services
Rates
The membership rate-setting process begins each year with a competitive market
survey of other facilities in the area. That survey and other considerations were used
to establish the non-resident rates in CA’s FY26 Budget. In addition, operational
price increases resulting from inflation and an additional minimum wage increase
effective January 1, 2025 have driven increases to some, primarily non-resident,
membership rates beyond the traditional average 3%. Since minimum wage increases
impact CA’s community programs and services more than almost anything else in
the organization, we aligned most of the increase needed in revenue with the
facilities and programs incurring the greater cost, rather than burdening the entire
community with the mandated increase.
The CA Board of Directors has established the goal of offering significant
membership discounts to CA residents who pay both the annual charge and
membership fees. This maximizes resident participation while also producing a fair
contribution towards operating expenses.
Non-resident rates are set as close to market rates as possible to maximize revenues
from non-residents.
Special efforts continue to be made to ensure that memberships are extremely
affordable to Columbia residents. In FY25, income-qualified CA residents earning as
much as $97,750 for a family of four were able to buy a 1Fit without golf, for $46.50
per month, a 50% discount off of the standard resident rate. And, in an effort to
make CA’s facilities even more accessible to the community, the program is
continued in this budget that gives a 50% discount to individuals earning up to
$68,450 and families of four earning up to $97,750 (FY25 earning amounts - Income
Qualified guidelines are based on annual HUD guidelines released in April of each
year.
In FY25 and projected to continue in the FY26 budget to help to achieve our
strategic priority of making CA’s programs accessible, we continue our active
marketing of the CA Points Program, which we have expanded to more Columbia
schools. The CA Points Program enables Columbia students to earn free
memberships for themselves and their families, through academic performance and
school attendance.
Fiscal Year 2026 Budget
96
Columbia Association Department of Community Programs and Services
Rates
DEFINITION OF TERMS
CA RESIDENT RATES: These are the special prices charged to persons residing full-time on properties subject to CA’s annual charge.
ASSOCIATE RATES: Full-time, non-resident employees of businesses located on CA-assessed property may purchase individual memberships for themselves at the CA
resident price. This includes persons who own, but do not reside in, CA-assessed property. They also may apply the credit for an individual membership toward the purchase of a
non-resident, two-member or family membership.
NON-RESIDENT RATES: These are prices charged to those who live or work on property that is not subject to CA’s annual charge.
NEW MEMBER RATE: This is the full membership price established annually by CA for both CA and non-CA recreational memberships. Discounts and credits are applied
against this rate.
RENEWAL DISCOUNTED PRICE: This is a discounted price on membership established annually by CA, which is available to current members who commit to continue their
membership before its expiration date. This price does not apply if there is any lapse or change in the membership.
INCOME-QUALIFIED DISCOUNT: Persons residing on properties or employed full-time by businesses that are subject to the CA annual charge, who meet income-qualified
guidelines and verification procedures, can receive a 50 percent discount, based on income, off of the “New Member” rate when purchasing or renewing any membership.
SENIOR DISCOUNT: Persons aged 65 years or older can receive a 10 percent discount off the applicable “New Member” rate for which they are eligible.
CA BOARD: Members of the CA Board of Directors receive a complimentary individual CA Fit&Play membership.
CA STAFF: Part-time CA staff members receive a complimentary individual CA Fit&Play. Full-time CA staff members receive a complimentary family CA Fit&Play
membership. Both are exclusive of group fitness class pre-registration privileges.
TWO-MEMBER: Two adults or an adult and child living under the same roof.
FAMILY: A family is defined as up to two adults and their tax-dependent children under the age of 26 plus senior parents ages 65 and over living at the same address.
Fiscal Year 2026 Budget
97
Columbia Association Department of Community Programs and Services
Rates
DISCOUNT POLICY
The Columbia Association reserves the right to determine the documents and procedures it will use to verify conditions (such as, but not limited to, residency, income and
family), which affect a person’s rate.
It is the policy of the Columbia Association that no more than one discount will be applied when a membership is purchased or renewed. In addition, it is the policy of the
Columbia Association to apply the discount that gives the member the lowest possible price for which they are eligible.
Fiscal Year 2026 Budget
98
Columbia Association
Department of Community Programs and Services
Rates
Facility
CA Non-CA CA Non-CA CA Non-CA CA Non-CA CA Non-CA
CA Fit&Play*
New Member Rate
Family 136$ 205$ 140$ 211$ 2.9% 2.9% 4$ 6$ 48$ 72$
Two Member 122$ 171$ 125$ 176$ 2.5% 3.0% 3$ 5$ 36$ 62$
Individual 98$ 117$ 100$ 121$ 2.5% 3.7% 2$ 4$ 29$ 52$
Renewal Contract Rate
Family 118$ 192$ 122$ 199$ 3.4% 3.6% 4$ 7$ 51$ 84$
Two Member 112$ 169$ 115$ 174$ 2.3% 3.2% 3$ 5$ 31$ 64$
Individual 85$ 107$ 87$ 111$ 2.5% 3.7% 2$ 4$ 26$ 48$
1Fit*
New Member Rate
Family 93$ 167$ 96$ 172$ 2.8% 3.3% 3$ 5$ 32$ 65$
Two Member 86$ 129$ 88$ 133$ 2.4% 2.8% 2$ 4$ 25$ 43$
Individual 68$ 91$ 70$ 95$ 3.1% 4.1% 2$ 4$ 25$ 45$
Renewal Contract Rate
Family 88$ 148$ 91$ 153$ 3.3% 3.4% 3$ 5$ 35$ 60$
Two Member 84$ 127$ 86$ 131$ 2.6% 2.9% 2$ 4$ 26$ 44$
Individual 66$ 85$ 68$ 89$ 3.4% 4.7% 2$ 4$ 27$ 48$
Play*
New Member Rate
Family 45$ 83$ 46$ 86$ 3.2% 3.6% 1$ 3$ 17$ 36$
Two Member 38$ 78$ 39$ 81$ 2.1% 3.8% 1$ 3$ 10$ 36$
Individual 31$ 64$ 32$ 67$ 4.0% 4.7% 1$ 3$ 15$ 36$
Renewal Contract Rate
Family 38$ 75$ 39$ 78$ 2.1% 4.0% 1$ 3$ 10$ 36$
Two Member 32$ 73$ 33$ 76$ 3.7% 4.1% 1$ 3$ 14$ 36$
Individual 26$ 58$ 27$ 61$ 3.8% 5.2% 1$ 3$ 12$ 36$
Annual Dollar
SPORT AND FITNESS APPROVED RATES
Approved Percentage Monthly Dollar
Increase / (Decrease)FY25 FY26 Increase / (Decrease) Increase / (Decrease)
Fiscal Year 2026 Budget
99
Facility
CA Non-CA CA Non-CA Non-CA CA Non-CA CA Non-CA
7Day Golf*
New Member Rate
Family 457$ 574$ 466$ 591$ 1.9% 3.0% 9$ 17$ 105$ 204$
Two Member 457$ 574$ 466$ 591$ 1.9% 3.0% 9$ 17$ 105$ 204$
Individual 363$ 441$ 370$ 456$ 2.0% 3.4% 7$ 15$ 86$ 180$
Renewal Contract Rate
Family 373$ 516$ 382$ 532$ 2.3% 3.1% 9$ 16$ 103$ 192$
Two Member 373$ 516$ 382$ 532$ 2.3% 3.1% 9$ 16$ 103$ 192$
Individual 302$ 402$ 309$ 416$ 2.2% 3.5% 7$ 14$ 80$ 168$
5Day Golf&Play*
New Member Rate
Family 390$ 456$ 398$ 472$ 1.9% 3.5% 8$ 16$ 91$ 192$
Two Member 390$ 456$ 398$ 472$ 1.9% 3.5% 8$ 16$ 91$ 192$
Individual 258$ 315$ 264$ 329$ 2.4% 4.4% 6$ 14$ 74$ 168$
Renewal Contract Rate -$ -$
Family 362$ 407$ 370$ 423$ 2.3% 3.9% 8$ 16$ 99$ 192$
Two Member 362$ 407$ 370$ 423$ 2.3% 3.9% 8$ 16$ 99$ 192$
Individual 231$ 268$ 237$ 282$ 2.5% 5.2% 6$ 14$ 69$ 168$
Golf, Fit&Play*
New Member Rate
Family 473$ 611$ 482$ 627$ 1.9% 2.7% 9$ 16$ 106$ 195$
Two Member 473$ 611$ 482$ 627$ 1.9% 2.7% 9$ 16$ 106$ 195$
Individual 380$ 495$ 387$ 509$ 1.9% 2.7% 7$ 14$ 86$ 163$
Renewal Contract Rate
Family 421$ 551$ 430$ 567$ 2.1% 3.0% 9$ 16$ 106$ 197$
Two Member 421$ 551$ 430$ 567$ 2.1% 3.0% 9$ 16$ 106$ 197$
Individual 346$ 446$ 353$ 460$ 2.1% 3.2% 7$ 14$ 86$ 173$
Increase / (Decrease) Increase / (Decrease)
Approved Percentage Monthly Dollar Annual Dollar
CA
FY 25 FY 26 Increase / (Decrease)
Fiscal Year 2026 Budget
100
Columbia Association Department of Community Programs and Services
Rates
ADMISSION FEES
CHILD ADMISSION: This fee applies to persons 15 years of age or younger.
GUEST ADMISSION: Guests are defined as non-members who come to CA membership facilities on an occasional basis at the invitation of a member.
Guests may be Columbia or non-Columbia residents. All guests must be accompanied by a member.
Play, 1Fit, 5Day Golf&Play and 7Day Golf memberships are given one free guest visit each month. CA Fit&Play and Golf Fit&Play
memberships receive two free guest visits each month. These are administered electronically through the system. In addition,
discounted electronically administered guest admission “books” are sold at many membership facilities and the CA Customer Care
Center. If a member has used their two free guest passes and does not have a guest admission “book,” the member’s guest will be
charged the daily admission fee.
MONTHLY GUEST
ADMISSION: Long-term guests may purchase a 90-day 1Fit membership. Any individual may only purchase two 90-day 1Fit memberships per
year.
DAILY RESIDENT
ADMISSION: Non-member residents may access the Aquatics, Wellness & Fitness and Sports facilities on a daily basis. A daily admission fee will
be charged to CA residents who are not members and have a Columbia Card or, as described above, to guests of members. A
Columbia Card can be obtained at the CA Customer Care Center for resident non-members wishing to access the facilities on a daily
basis. The CA Customer Care Center is in the CA Headquarters Building at 6310 Hillside Court.
GENERAL ADMISSION: Non-residents may access the Aquatics, Wellness & Fitness and Sports facilities on a daily basis by paying a general admission fee.
This general admission fee is considerably higher than the guest/Columbia Cardholder fee.
Fiscal Year 2026 Budget
101
Columbia Association Department of Community Programs and Services
Rates
APPROVED FEES/ADMISSIONS
Columbia* General Columbia* General Percentage Increase Percentage
Card Holders & Admission Card Holders & Admission Card Holders & Increase
Guest of Members/ FY25 Fees Guest of Members/ FY26 Fees Guest of Members/ General Admission
FY25 Fees FY26 Fees Increase / (Decrease)
OUTDOOR POOLS
Monday - Thursday Adult 8.00 24.00 8.00 24.00 - -
Child 6.00 19.00 6.00 19.00 - -
Friday -Sunday and Holidays Adult 10.00 34.00 10.00 34.00 - -
to include Memorial Day, Juneteenth, Child 7.00 27.00 7.00 27.00 - -
July 4th and Labor day
ATHLETIC CLUB Adult 18.00 29.00 18.00 29.00 - -
Child 10.00 19.00 10.00 19.00 - -
SUPREME SPORTS CLUB Adult 18.00 29.00 18.00 29.00 - -
Child 10.00 19.00 10.00 19.00 - -
SWIM CENTER Adult 18.00 29.00 18.00 29.00 - -
Child 10.00 19.00 10.00 19.00 - -
Splashdown CA Fit&Play Free n/a Free n/a - -
Member (including Free n/a Free n/a - -
former PP Members)
Resident 12.00 n/a 12.00 n/a - -
Non-resident n/a 19.00 n/a 19.00 - -
TENNIS Adult 18.00 29.00 18.00 29.00 - -
Child 10.00 19.00 10.00 19.00 - -
COLUMBIA GYM Adult 18.00 29.00 18.00 29.00 - -
Child 10.00 19.00 10.00 19.00 - -
*Residents without memberships are welcome to use facilities on a daily fee basis. A Columbia Card is required for these rates; Columbia Cards are issued free of charge at the
Customer and Member Service Center. Proof of Columbia residency is required.
Fiscal Year 2026 Budget
102
Columbia Association Department of Community Programs and Services
Rates
FY25 FY26
Percentage
Increase / (Decrease)
HOBBIT'S GLEN
9 Hole 18 Hole 9 Hole 18 Hole 9 Hole 18 Hole
GOLF
Public Weekday n/a n/a n/a n/a n/a n/a
Weekend n/a n/a n/a n/a n/a n/a
Fees for Columbia Cardholders,
Other Members
and Guests of Members Weekday 38.00 72.00 40.00 74.00 5.3% 2.8%
(including green fees) Weekend 46.00 77.00 48.00 79.00 4.3% 2.6%
WE - Midday n/a 71.00 n/a n/a n/a n/a
WE - Twilight n/a 68.00 n/a n/a n/a n/a
Junior Monday-Thursday 21.00 25.00 23.00 27.00
Junior Friday-Sunday 23.00 29.00 25.00 31.00
CA Fit&Play Green Weekday 32.00 58.00 34.00 60.00 6.3% 3.4%
Fees (excluding former PP Weekend 36.00 66.00 38.00 68.00 5.6% 3.0%
Members)
WE - Midday n/a 60.00 n/a n/a n/a n/a
WE - Twilight n/a 57.00 n/a n/a n/a n/a
Junior 19.00 23.00 21.00 25.00 10.5% 8.7%
Weekday**
Junior 23.00 25.00 25.00 27.00 8.7% 8.0%
Weekend**
Cart Rental (two people) 22.00 44.00 23.00 45.00 4.5% 2.3%
*Includes Fridays
**Non-peak hours on weekdays after 3:00 p.m.
Fiscal Year 2026 Budget
103
Columbia Association Department of Community Programs and Services
Rates
Percentage
FY25 FY26 Increase / (Decrease)
FAIRWAY HILLS
GOLF 9 Hole 18 Hole 9 Hole 18 Hole 9 Hole 18 Hole
Public Weekday 26.00 35.00 28.00 37.00 7.7% 5.7%
Weekend* 31.00 43.00 33.00 45.00 6.5% 4.7%
WE - Midday n/a 30.00 n/a n/a n/a n/a
WE - Twilight n/a 25.00 n/a n/a n/a n/a
Fees for Columbia Cardholders,
Other Members
and Guests of Members Weekday 25.00 34.00 27.00 36.00 8.0% 5.9%
(including green fees) Weekend* 30.00 40.00 32.00 42.00 6.7% 5.0%
WE - Midday n/a 28.00 n/a 30.00 n/a 7.1%
WE - Twilight n/a 16.00 n/a 18.00 n/a 12.5%
CA Fit&Play Green Weekday 23.00 28.00 25.00 30.00 8.7% 7.1%
Fees (excluding former PP Weekend* 27.00 34.00 29.00 36.00 7.4% 6%
Members)
WE - Midday n/a 23.00 n/a 25.00 n/a 8.7%
WE - Twilight n/a 18.00 n/a 20.00 n/a 11.1%
Junior 15.00 21.00 17.00 23.00 13.3% 10%
Weekday**
Junior 17.00 23.00 19.00 25.00 11.8% 8.7%
Weekend
Cart Rental (two people) 22.00 44.00 23.00 45.00 4.5% 2.3%
*Includes Fridays
**Non-peak hours on weekdays after 3:00 p.m.
Fiscal Year 2026 Budget
104
Columbia Association
Department of Community Programs and Services
Rates
Percentage
ATHLETIC CLUB INDOOR TENNIS COURT FEES FY25 FY26 Increase / (Decrease)
(All prices per person) Fees Per Hour Fees Per Hour
All Times 11.25 Doubles 11.50 Doubles 2.2%
22.50 Singles 23.00 Singles 2.2%
Juniors: Mon. - Fri. (Walk-on Only) 2:00 p.m. - 4:00 p.m. 6.25 Doubles 6.50 Doubles 4.0%
12.50 Singles 13.00 Singles 4.0%
NON-PRIME SPECIAL
Mon. - Fri. (Walk-on Only) 12:00 - 3:00 p.m. 8.75 Doubles 9.00 Doubles 2.9%
17.50 Singles 18.00 Singles 2.9%
RACQUET CLUB AT HOBBIT'S GLEN
All Time - Doubles - -
- Singles - -
Long Reach
TENNIS CLUB All Time 11.25 Doubles 11.50 Doubles 2.2%
22.50 Singles 23.00 Singles 2.2%
Non prime 12-3 pm Mon-Fri 8.75 Doubles 9.00 Doubles 2.9%
17.50 Singles 18.00 Singles 2.9%
Junior 12-2 pm Mon-Fri 6.25 Doubles 6.50 Doubles 4.0%
12.50 Singles 13.00 Singles 4.0%
SPORTSPARK
Miniature Golf F&P, P, 5G&P, GF&P mbrs Free Free -
Residents Card - Adult 9.00 9.25 2.8%
Resident Card- Child 8.00 8.25 3.1%
Non-Members - Adult 9.75 10.25 5.1%
Non-Members - Child 9.00 9.25 2.8%
Other CA members - Adult 8.00 8.25 3.1%
Other CA members - Child 7.00 7.25 3.6%
Batting Cages Residents/Members 2.50 2 Token 3.00 2 Token 20.0%
7.00
6 Tokens
7.00
6 Tokens
-
10.50 11 Tokens 11.00 11 Tokens 4.8%
Non-Residents/Non-Members 3.00 1 Token 3.25 1 Token 8.3%
7.00 5 Tokens 7.25 5 Tokens 3.6%
11.00 10 Tokens 11.25 10 Tokens 2.3%
Fiscal Year 2026 Budget
105
Columbia Association
Department of Community Programs and Services
Rates
ICE RINK / ROLLER RINK
Play/CA Fit&Play/5G&P/GF&P Free Free -
Other CA Members 9.00 9.00 -
Residents/Non-Members 10.00 10.00 -
Non-Residents/Non-Members 10.00 11.00 10.0%
SKATE PARK
Play/CA Fit&Play/5G&P/GF&P Free Free
Residents/Non-Members 5.00 5.00 -
Non-Residents/Non-Members 6.00 6.00 -
School Age Services FY25 FY26
registration Fee 55.00 55.00 -
Before and After School Care 527.00 535.00 1.5%
Tier 2 School Morning Care 211.00 215.00 1.9%
Tier 2 School After Care 326.00 330.00 1.2%
Tier 3 School Before OR After Care 268.50 272.50 1.5%
Camps FY25 FY26
Registration Fee 50.00 50.00 -
Camp Fee All CA Members/ Columbia Card Holder 336.00 350.00 4.2%
Non-Residents 346.00 360.00 4.0%
Fiscal Year 2026 Budget
106
Columbia Association Department of Community Operations
Rates
COMMUNITY OPERATIONS APPROVED RATES
Percentage
FY24 FY25 FY26 Increase / (Decrease)
Facility CA Non-CA CA Non-CA CA Non-CA CA Non-CA
RV Storage Park
20' x 10' Space 490.00$ n/a* 504.00$ n/a* $519.00 n/a* 3.0% n/a
30' x 12' Space 882.00$ n/a* 908.00$ n/a* $935.00 n/a* 3.0% n/a
40' x 12' Space 1,176.00$ n/a* 1,210.00$ n/a* $1,246.00 n/a* 3.0% n/a
Lake Elkhorn Pavilion/Gazebo
Hourly Rate (4hr min) 55.00$ hr. 100.00$ hr. 55.00$ hr. 100.00$ 57.00$ hr. 103.00$ 3.6% 3.0%
Admin/Cleaning Fee 100.00$ 100.00$ 100.00$ 100.00$
Columbia DogPark
Annual 45.00$ 100.00$ 55.00$ 105.00$ 57.00$ 108.00$ 3.6% 2.9%
*Due to limited capacity, the RV Storage Park facility rental is available only to residents at this time.
** All 30’ and 40’ spots are now 12’ wide to improve usability.
Fiscal Year 2026 Budget
107
Columbia Association Statements of Financial Position
($000)
FY25 FY26
FY22 FY23 FY24 Final Apprvd. FY25 Approved
Actual
Actual
Actual
Budget
Estimate
Budget
Cash, cash equivalents, including restricted cash $20,813 $25,861 $28,813 $21,332 $27,722 $22,832
Emergency cash reserves 5,133 8,133 11,133 14,133 14,133 17,133
Accounts receivable, net 3,341 4,093 4,548 4,810 4,870 5,121
Prepaid expenses and other assets 1,233 1,104 1,296 1,250 1,425 1,442
Self insurance funds 10,092 10,227 10,536 10,512 10,647 10,771
Property, facilities and equipment, net 127,737 120,651 117,984 118,276 117,450 117,867
Operating lease right-of-use assets, net 4,762 4,178 3,400 3,678 3,178
Finance lease right-of-use assets, net 497 355 230 216 73
Intangible assets, net 287 287 287 287 287 287
Total assets $168,636 $175,615 $179,130 $174,230 $180,428 $178,704
Accounts payable and other accrued expenses 16,254 13,957 15,225 14,175 15,272 15,658
Operating lease liabilities 0 6,003 5,291 4,849 4,878 4,314
Deferred revenue 5,795 6,470 6,461 7,293 6,754 7,247
Term debt:
Term loans 31,752 26,994 22,085 17,016 17,016 11,786
Capital lease obligations 620 482 343 204 204 61
Total term debt 32,372 27,476 22,428 17,220 17,220 11,847
Total liabilities 54,421 53,906 49,405 43,537 44,124 39,066
Net assets:
Unrestricted 114,215 121,709 129,725 130,693 136,304 139,638
Total net assets 114,215 121,709 129,725 130,693 136,304 139,638
Total liabilities and net assets $168,636 $175,615 $179,130 $174,230 $180,428 $178,704
Notes: 1. The statements of financial position for FY22 through FY24 are from the audited financial statements.
2. The statement of financial position labeled "FY25 Estimate" is projected using the current estimate.
3. The statement of financial position for FY26 is projected using the FY26 budget.
LIABILITIES AND NET ASSETS
Three Years Actual Two Years Projected
ASSETS
Fiscal Year 2026 Budget
108
Columbia Association
Cash Flow Statements
($000)
FY25
FY26
FY22
FY23
FY24
Final Apprvd.
FY25
Approved
Actual
Actual
Actual
Budget
Estimate
Budget
CASH FLOWS FROM OPERATING ACTIVITIES:
Change in net assets $10,436 $7,494 $8,016 $3,528 $6,579 $3,334
Adjustments to reconcile change in net assets to net cash flows
provided by operating activities -
Depreciation 11,835 12,207 12,315 13,517 12,914 13,562
Bad debt expense 8 100 122 100 215 229
Amortization of deferred financing costs 46 40 33 27 27 19
Loss (gain) on disposal of fixed assets 279 1,918 539 665 620 521
Unrealized loss (gain) on marketable securities 68 (100) 78
Changes in the measurement of leases 1,241 (128) 64 87 (64)
Changes in assets and liabilities:
(Increase) decrease in accounts receivable (1,002) (852) (577) (480) (537) (480)
(Increase) decrease in prepaid expenses and other assets 84 129 (192) (17) (129) (17)
(Decrease) increase in accounts payable and other accrued expenses (703) (2,297) 1,268 171 47 386
Increase (decrease) in deferred revenue and refundable advance 1,925 675 (9) 93 293 493
Net cash flows provided by operating activities 22,976 20,555 21,465 17,668 20,116 17,983
CASH FLOWS FROM INVESTING ACTIVITIES:
Net purchases and proceeds from sale of investments held by trustees (1,938) (35) (245)
Purchases of property, facilities and equipment (7,128) (7,782) (10,267) (13,000) (13,000) (14,500)
Proceeds from sale of equipment and intangible assets 71 246 80
Net cash flows used in investing activities (8,995) (7,571) (10,432) (13,000) (13,000) (14,500)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (repayments) borrowings under lines of credit
Capital lease obligations - net (137) (138) (139) (139) (139) (143)
Term loan proceeds net of principal payments (4,655) (4,798) (4,942) (5,068) (5,068) (5,230)
Net cash flows provided by (used in) financing activities (4,792) (4,936) (5,081) (5,207) (5,207) (5,373)
9,189 8,048 5,952 (539) 1,909 (1,890)
CASH AND CASH EQUIVALENTS, beginning of year 16,757 25,946 33,994 36,004 39,946 41,855
CASH AND CASH EQUIVALENTS, end of year
25,946
33,994
39,946
35,465
41,855
39,965
Emergency Cash Reserves - Cumulative
(5,133)
(8,133)
(11,133)
(14,133)
(14,133)
(17,133)
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH
$20,813
$25,861
$28,813
$21,332
$27,722
$22,832
Notes: (1) Parentheses "()" indicate a reduction in cash.
Three Years Actual Two Years Projected
NET INCREASE/DECREASE IN CASH AND CASH EQUIVALENTS
Fiscal Year 2026 Budget
109
Columbia Association Long-Term Debt
CA’s long-term debt consists of two conventional loans and leases. Loan funds are used
for capital expenditures ranging from the construction of new facilities, such as the Long
Reach Tennis Center, to renovations and major repairs of swimming pools, pathways, tot
lots, plazas, village community centers and neighborhood centers.
At the end of FY20, CA had one term loan with an outstanding balance of $20.3 million.
As a result of the COVID-19 pandemic and the mandated closure of all fitness facilities,
schools and camps, CA entered into an agreement for a second term loan on June 25,
2020 in the amount of $20 million. The proceeds from this loan were used largely to pay
off the then existing line of credit balance of approximately $17.5 million. On the same
date, CA entered into a three-year revolving line of credit agreement also for $20 million
beginning September 15, 2020, with the condition that CA maintain a minimum $3
million cash balance. The line of credit agreement renewed for $30 million in July
2023. Currently, outstanding balances on the line of credit, if any, bear interest at the
360-day SOFR rate plus 1.15%. Additionally, CA pays quarterly an unused
commitment fee of 10 basis points of the principal amount of the line of credit that is
unused.
In this section of the budget, three schedules provide detail regarding the components
of CA’s long-term debt, debt service by year and the principal and interest budgeted
to be paid in FY26. After the scheduled principal repayments are made, total long-
term debt is estimated to be $11.8 million at April 30, 2026.
The CA Board of Directors approved a Long-Term Financial Management Program
beginning in FY12, which includes three target ratios CA should achieve related to
long-term debt. In the FY26 budget, all three ratios are projected to be met as follows:
FY26
Target
Ratios
FY26
Ratios
Pos(Neg)
Variance
Debt Service as a % of Revenue <.20 .07 .13
Debt Service as a % of Annual Charge
Revenue
<.50 .12 .38
Total Debt as a % of Total Assets <.45 .07 .38
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Columbia Association Long-Term Debt
Description Interest Maturity Balance at FY26 New FY26 Principal Balance at FY26
Rate Date 5/1/25 Debt Repayment 4/30/26 Interest
2014 Term Loan 3.630% 7/1/2029 10,238,000 -(2,267,000) 7,971,000 339,000
2020 Term Loan 2.500% 7/1/2027 6,816,000 - (2,982,000) 3,834,000 136,000
Loan Issuance Cost (38,000) -20,000 (18,000)
Finance Leases Various Various 204,000 -(143,000) 61,000 1,000
TOTAL LONG-TERM DEBT
17,220,000 -(5,372,000) 11,848,000 476,000
Amortization of Debt Issuance Costs 50,000
and Credit Line Interest
Total Projected Interest Expense, FY26 526,000
Summary of Long-Term Debt Outstanding
FY26 Approved Budget
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Columbia Association Long-Term Debt
History of Long-Term Debt Outstanding
FY21 FY22 FY23 FY24 FY25 FY26
Actual Actual Actual Actual Estimate Budget
2014 Term Loan, net of deferred 18,469,000 16,522,000 14,500,000 12,402,000 10,223,000 7,962,000
financing costs
2020 Term Loan, net of deferred 17,892,000 15,230,000 12,494,000 9,682,000 6,793,000 3,825,000
financing costs
Finance Leases 757,000 618,000 471,000 343,000 204,000 61,000
Total Outstanding Long-
Term Debt
37,118,000 32,370,000 27,465,000 22,427,000 17,220,000 11,848,000
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Columbia Association
Long-Term Debt
Fiscal Total Debt
Year Principal Interest Principal Interest Service
FY26 2,267,000 339,000 2,982,000 136,000 5,724,000
FY27 2,352,000 254,000 3,058,000 61,000 5,725,000
FY28 2,440,000 166,000 776,000 3,000 3,385,000
FY29 2,532,000 75,000 2,607,000
FY30 648,000 4,000 652,000
10,239,000
838,000
6,816,000
200,000
18,093,000
Summary of Debt Service
FY26 Budget
2014 Financing
Note: Total Debt Service is calculated based on the payment schedules of the existing term loans at 7/1/20.
2020 Financing
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Columbia Association Allocation Formulas
Department of Community Services and Programs
Membership Allocation
Income from the sale of certain memberships is associated directly with one Community Programs and Services facility (1Fit and 7Day Golf), while the majority
of membership income is allocated to the facilities based on a usage/value allocation. The membership allocations occur in plans where members enjoy the
benefit of multiple facilities. Membership revenue is allocated monthly based on a combination of usage or “visits” and the relative market value of the activity
(such as tennis versus golf) included in the membership plan. Each component is weighted as 50% of the total. The membership allocations are updated
quarterly based on a rolling 12 month history of visits.
In FY26, five plans are projected to be sold -- Play, CA Fit & Play (with and without KidSpace), 5Day Golf &Play, and Golf, Fit & Play -- which will be
allocated to the various Community Programs and Services facilities as noted on the following page.
Columbia Association
FY25
Estimate
FY26
Budget
Variance
Amount
Variance
%
Play
3,132,922 3,321,600 188,678
6%
CA Fit&Play
9,443,450 10,002,400 558,950
6%
CA Fit&Play with Kid
S
pace
1,449,956 1,426,200 (23,756)
-
2%
5Day Golf&Play
435,067 386,000 (49,067)
-
11%
Golf, Fit&Play
582,673 554,000 (28,673)
-
5%
Total
15,044,068
15,690,200
646,132
4%
*Recent membership sales involving golf are trending more towards the 7 Day Golf direct membership, as opposed to allocated memberships including golf.
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Columbia Association Allocation Formulas
Department of Community Services and Programs
Membership Allocation
FY25
Estimate
FY26
Budget
FY25
Estimate
FY26
Budget
FY25
Estimate
FY26
Budget
FY25
Estimate
FY26
Budget
FY25
Estimate
FY26
Budget
TOTAL FY25
Estimate
TOTAL FY26
Budget
Variance
Amount
Variance
%
Outdoor Pools 1,780,586 1,896,600 520,760 560,200 120,764 124,100 17,019 15,100 3,911 3,900 2,443,040 2,599,900 156,860 6%
Swim Center 665,819 700,900 132,218 140,000 13,392 12,800 8,753 7,700 636 600 820,818 862,000 41,182 5%
Columbia Athletic Club 2,255,495 2,390,600 282,377 276,700 19,449 18,300 2,557,321 2,685,600 128,279 5%
Columbia Gym 2,731,151 2,900,700 396,973 392,200 29,274 28,200 3,157,398 3,321,100 163,702 5%
Supreme Sports Club 2,903,784 3,060,800 523,852 509,200 26,972 25,500 3,454,608 3,595,500 140,892 4%
Fairway Hills Golf Club 141,651 150,000 18,766 18,500 39,590 35,100 50,692 48,200 250,699 251,800 1,101 0%
Hobbit's Glen Golf Club 576,749 610,100 75,065 74,200 357,192 316,900 451,739 429,300 1,460,745 1,430,500 (30,245) -2%
Ice Rink 195,037 206,000 37,769 40,000 7,218 7,100 1,688 1,500 241,712 254,600 12,888 5%
Indoor/Outdoor Tennis Clubs 369,057 388,600 115,543 120,000 4,331 4,300 7,705 6,600 496,636 519,500 22,864 5%
SkatePark 6,225 6,600 6,225 6,600 375 6%
SportsPark 116,198 122,900 28,330 30,000 7,218 7,100 3,120 3,100 154,866 163,100 8,234 5%
Total 3,132,922 3,321,600 9,443,450 10,002,400 1,449,956 1,426,200 435,067 386,000 582,673 554,000 15,044,068 15,690,200 646,132 4%
ALLOCATED REVENUECA Fit&Play with KidspacePlay CA Fit&Play 5Day Golf&Play Golf, Fit&Play
1. Variances between budgets and between budgeted and estimated results may occur when the actual sales of each type of membership differs from the budget; when actual visits to the facilities
differ from projected visits; and/or when actual prices differ from projected prices through rate changes and discounts.
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Columbia Association Allocation Formulas
Village Allocation
The CA Board approved a new Annual Charge Share Grant Model on November 9, 2017, based on the recommendations of a work team composed of two
village managers (selected by the 10 village managers) and two CA staff members, chaired by the CA Director of Planning and Community Affairs. The
approved model is easy to understand, simple to calculate and is based on data that is quantifiable and transparent.
Annual Charge Share Grant Model Components
The Annual Charge Share Grant Model formula has the following components:
1. Association Mission Share
2. Facility Credit
Association Mission Share
The Association Mission Share component addresses the costs a village incurs to carry out its mission. Mission includes creating community cohesion
through communication, events, advocacy and information referral; architectural covenant enforcement; and village elections. Each village incurs a base group
of relatively fixed expenses that are not dependent on its size or other characteristics; such as operating supplies, insurance, business costs, fees, donations and
taxes. Each village also has compensation expense related to a village manager. But each village also incurs costs related to covenant enforcement, special
events and newsletters. The primary driver of covenant enforcement expenses is the number of properties in the village. The primary driver of expenses related
to special events and newsletters is the population of a village.
Facility Credit
The Facility Credit is an amount allocated to each village to help defray many of the costs that they incur in managing CA community buildings, so that they
can provide free or below-market rental space for various civic organizations and annual charge-paying residents of Columbia. Expenses anticipated and included
in the calculation of the Facility Credit are janitorial, utilities and repairs and maintenance. The primary driver of these expenses used in the Facility Credit
calculation is the total building square footage in each village.
Calculations
The base group expenses were calculated using three years of village expenditures (2015-2017) per their year-end financial statements. For each expense
category (fees, operating expenses, etc.) the highest and lowest village amounts were removed, and an average of the remaining eight village expenses was
calculated.
The village manager compensation source was a 2016 independent salary study. The amount used was the 50th percentile amount plus 401(k) expense and
payroll tax expense. This total was progressed at a 3% annual increase.
Covenant enforcement expense is the compensation for the village covenant enforcement responsibilities. The formula calculates the average covenant
advisor expense per annual charge property using the 2016 independent salary study 50th percentile amount for a full-time covenant advisor salary plus 401(k)
expense and payroll tax expense (progressed at a 3% annual increase) divided by the total number of village properties multiplied by a village’s total number of
annual charge properties.
Population-related expenses, special events and newsletters, were based on a three-year village average, after excluding the highest and lowest amounts. A
“per person” expense was then calculated by dividing this expense average by the total estimated village population per Howard County’s Summer 2017
statistics and methodology for estimating village population. The “per person” amount multiplied by each village’s 2017 estimated population is their allocated
amount for these expenses.
The Facility Credit is based on a three-year average of total village expenditures for janitorial, utilities, and repairs and maintenance divided by the total
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Columbia Association Allocation Formulas
Village Allocation
square footage of all village facilities to calculate an average expense per square foot. This is then multiplied by the village square footage for the Community
and Neighborhood Centers in each village.
Implementation
The new Annual Charge Share Grant Model resulted in an increased annual allocation to some villages and a decreased annual allocation to others. For this
reason, the work team recommended, and the CA Board approved, a three-year phase-in of the new allocation amount at each village. For example, if a village’s
new FY19 allocation was $3,000 less than its FY18 allocation, that village received the FY18 amount less $1,000 in FY19 (ignoring any inflation adjustment);
the FY18 amount less $2,000 in FY20 (ignoring any inflation adjustment) and the FY18 amount less $3,000 in FY21 (ignoring any inflation adjustment).
The originally approved FY21 Budget Annual Charge Share Grant amount, calculated per the model described above, was reduced by 8.58% in the final
approved FY21 Budget, before the application of a Facility Credit reduction. This calculated credit was reduced by approximately 9% due to mandated facilities
closures and an expected lower level of facilities-related expenses. The overall reduction was commensurate with the reduction of the CA Annual Charge net
revenue budget that was made in anticipation of increased abatements as a result of closures and economic stress caused by COVID-19.
In FY22, amounts were paid out to each village over and above their budgeted quarterly payments to address shortfalls due to the impact of COVID-19.
The FY26 Budget Annual Charge Share Grant amount (excluding benefits) represents a 3% increase over the FY25 Budget amount.
The work team recommended, and the CA Board approved, that this Annual Charge Share Grant Model be reviewed in five years. However, the key formula
variables, i.e., village population, property count, and square footage of the neighborhood and community buildings were to be reviewed every two years (prior to
the beginning of FY21 and FY23) and adjusted where necessary.
Update for FY26
The Village Community Associations are contemplating possible changes to the grant allocation formula, since the five-year review cycle has expired. The
allocation formula described above and included in the FY26 budget document is the formula in place as of the publication date of this document; no changes
were made before this document was published.
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Columbia Association Allocation Formulas
Interest Expense
Organization-wide interest expense is allocated to each budget center based on the fixed asset purchases during a 15-year rolling period. The 15-year
period is consistent with the term of the financing obtained in June 2014. Interest expense is allocated to the cost centers that acquired or constructed
new assets during this period. The line of credit is used for cash flow needs between fixed rate financings. The Finance Division continually evaluates
CA’s cash needs and the fixed income market and executed a second term loan in the amount of $20 million at a favorable borrowing rate of 2.5% in
early FY21.
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Columbia Association Allocation Formulas
Department of Marketing and Customer Care
The Department of Marketing and Customer Care allocates expenses by the following two methods:
•Customer Care Allocation – This method allocates the Customer Care expenses to each Community Programs and Services division that
generates membership, fee and/or tuition income.
•Allocations of Marketing, Design and Production – This method allocates the expenses of these two divisions to Community Programs and
Services, Community Operations, Annual Charge, President’s Office, Board of Directors and Village Community Associations.
Each of the methods noted above is described in detail below.
General Note: Because dollars are rounded to the nearest thousand, small rounding differences may occur.
CUSTOMER CARE ALLOCATION
The Customer Care Allocation is incurred in support of CA’s facilities and customers of the Department of Community Programs and Services.
Since each facility benefits from the services provided by this service center, its expenses are allocated to this department’s facilities.
"Facility Y" Direct Memberships + Membership Allocations + Fees + Tuition and Enrollment Income
Community Programs and Services Total Membership + Fees + Tuition and Enrollment Income
X
Total Customer Care
Expenses
MARKETING, DESIGN & PRODUCTION ALLOCATIONS
The expenses of these two divisions are allocated to each CA budget center based on that budget center’s percentage of CA’s total operating
costs. CA’s total operating costs are all CA operating costs including, beginning in FY24, the President’s Office (continuing to exclude other
divisions in the Office of the President), Department of Administrative Services with the exception of Annual Charge, Department of Marketing and
Customer Care, and department administrative costs). Even though the Communications Division is now within the President’s Office, the expenses
continue to be allocated in accordance with the Marketing, Design & Production allocations and continue to be included with that line item.
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Columbia Association Allocation Formulas
Department Administrative
The Departments of Community Programs and Services, Community Operations, and Marketing and Customer Care each incur administrative
expenses that directly support their respective department's operations. Accordingly, these administrative expenses are allocated to all of the budget
centers within their department. Within each department, its administrative expenses are allocated to each budget center based on that budget center's
percentage of the department's total expenses before any other allocations.
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Columbia Association Allocation Formulas
Administrative Expenses
CA's administrative expenses are divided into two categories consisting of specific support and indirect expenses.
To determine the amount of expenses to allocate to specific support, estimates were made of the Office of the President and Department of
Administrative Services employees’ time and expenses that are devoted to each budget center. The remaining percentage of administrative
expenses represents the indirect expenses. After estimating the time and expenses, a specific support percentage of total administrative expenses is
calculated for the applicable budget centers. The specific support is allocated to these budget centers first; then the indirect expenses are allocated
to various budget centers. An estimated 15.46% of the Office of the President and the Department of Administrative Services’ salaries and
expenses will be spent on specific support. The allocation of indirect expenses plus the direct expense allocations, ranging from 60% to 75% of
administrative expenses per year, is allocated to other budget centers, and between 25% and 40% remains with Administrative Services, due to the
complexities of the organization.
The composition and allocation method of each category is as follows:
Specific Support consists of costs incurred in direct support of CA activities. These percentages, multiplied by the administrative expenses, are
allocated directly to the following budget centers.
CA Board of Directors 8.38%
Annual Charge 4.96%
Architectural Resource Committee* 1.52%
School Age Services 0.60%
* This allocation appears directly on the Village Community Associations budget center page.
Indirect represents the remaining costs not directly associated with a particular activity (i.e. paying invoices, processing payroll, posting
transactions). These costs are allocated to Community Programs and Services’ Aquatics, Wellness and Fitness and Sports divisions by multiplying
their total revenues by 8% (excluding gain/loss on asset disposals), based on a previously benchmarked range for the fitness industry. The indirect
support for the divisions of Arts and Culture, Columbia Archives and Youth and Teens, the Department of Community Operations, Annual Charge
and Board of Directors is calculated by multiplying their total operating expenses by 15%, based on a benchmark for nonprofit organizations.
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