Columbia Association Inc (EIN 520823992) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1965

Legal Domicile

Principal Officer

Shawn Maclnnes

Tax Period

2024-05-01 to 2025-04-30

Columbia Association Inc, founded in 1965, is a mid-sized nonprofit that reported $86.1M in total revenue in fiscal year 2024. Expenses of $75.4M left a modest 12% surplus.

Mission

Develops and operates recreation and community facilities provides community programs and assistance maintains and develops park land and open space in Columbia, Maryland.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $49,431,584

Program Service Revenue $33,347,288

Investment Income $2,087,211

Other Revenue $1,193,685

TOTAL REVENUE $86,059,768

Expense Breakdown

Grants Paid $3,737,757

Salaries & Benefits $35,456,653

Fundraising Expenses $0

Program Expenses $63,714,944

Other Expenses $36,232,534

TOTAL EXPENSES $75,426,944

Year-over-Year Comparison

	2024	2023	Change
Revenue	$86,059,768	$81,743,447	+0.1%
Expenses	$75,426,944	$73,649,296	+0.0%
Net Income	$10,632,824	$8,094,151	+0.3%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

1643

Volunteers

3690

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,187,856

Total Directors

$11,552

Key Employees

$472,128

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Susan Krabbe	Senior Vice President/CFO/Secretary	045.00	Officer	$265,211	$24,483	$289,694
John Kuchno	General Counsel/Assistant Secretary	045.00	Officer	$231,194	$24,403	$255,597
Dan Burns	Vice President, Community Programs Services	045.00	Key Emp	$229,656	$24,150	$253,806
Mary L Schwartz	Treasurer	045.00	Officer	$223,249	$22,805	$246,054
Jacqueline Tuma	Director of Audit and Advisory Services	045.00	Highest	$194,322	$38,122	$232,444
Monica McMellon-Ajayi	Director of Human Resources, Diversity Inclusion	045.00	Highest	$194,885	$28,500	$223,385
Jeremy Scharfenberg	Vice President of Community Operations	045.00	Key Emp	$179,403	$38,919	$218,322
Armsby Carbon	Director of Information Technology	045.00	Highest	$194,416	$20,573	$214,989
Dennis Mattey	Interim President/CEO/VP Community Operations	045.00	Officer	$206,130	$7,852	$213,982
Timothy Pinel	Director of Communications Marketing	045.00	Highest	$171,151	$37,548	$208,699
Leslie Barnett	Assistant Director, Community Programs Services	045.00	Highest	$173,286	$20,548	$193,834
Shawn Maclnnes	President/CEO	045.00	Officer	$179,092	$3,437	$182,529
Lakey Boyd	President/CEO	N/A		$109,714	$0	$109,714
Polly Anderson	Director	015.00	Director	$1,508	$0	$1,508
Reginald Avery	Director	008.00	Director	$1,508	$0	$1,508
Eric Greenberg	Director	010.00	Director	$1,508	$0	$1,508
Christopher Fuchs	Director	010.00	Director	$1,508	$0	$1,508
Collin Sullivan	Director	010.00	Director	$1,138	$0	$1,138
Michael Golibersuch	Director	010.00	Director	$1,138	$0	$1,138
Ashley Vaughan	Director	010.00	Director	$1,138	$0	$1,138
Karin Emery	Director	008.00	Director	$1,138	$0	$1,138
Paul Rader	Director	010.00	Director	$968	$0	$968
Bill Santos	Director	008.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$86,059,768	$75,426,944	$182,228,197	$10,632,824
2024	$81,743,447	$73,649,296	$179,130,073	$8,094,151
2023	$75,396,080	$68,086,768	$175,615,475	$7,309,312
2022	$73,239,829	$62,735,752	$168,635,825	$10,504,077
2021	$54,648,506	$51,738,724	$161,724,749	$2,909,782

Columbia Association Inc