Columb iaAs soc iat ion Repor t Financial€¦ · Columb iaAs soc iat ion. Columbia Association Table of Contents General Note: Because dollars are rounded to the nearest thousand,

ReportJULY2018

Quarter ended on April 30, 2018FinancialColumbiaAssociation

Columbia Association Table of Contents

General Note: Because dollars are rounded to the nearest thousand, small rounding differences may occur.

Guide to the Financial Report .......................................................................................................................................................... 1 Organization Summary ................................................................................................................................................................... 11

Department of Sport and Fitness Department of Sport and Fitness Summary .......................................................................................................................... 13 Sport and Fitness Administration ............................................................................................................................ 15 Aquatics Summary ................................................................................................................................................... 17 Outdoor Pools ................................................................................................................................................ 19 Swim Center ................................................................................................................................................... 21 Fitness Clubs Summary ........................................................................................................................................... 23 Athletic Club .................................................................................................................................................. 25 Columbia Gym ............................................................................................................................................... 27 Supreme Sports Club ..................................................................................................................................... 29 Golf Club Summary ................................................................................................................................................. 31 Fairway Hills Golf Club ................................................................................................................................. 33 Hobbit’s Glen Golf Club ................................................................................................................................ 35 Haven on the Lake ................................................................................................................................................... 37 Ice Rink ................................................................................................................................................................... 39 Indoor/Outdoor Tennis Clubs .................................................................................................................................. 41 Member Advantage .................................................................................................................................................. 43 SkatePark/SportsPark Summary .............................................................................................................................. 45 SkatePark ....................................................................................................................................................... 47 SportsPark ...................................................................................................................................................... 49

Department of Community Services Department of Community Services Summary .................................................................................................................... 51 Community Services Administration ....................................................................................................................... 53 Art Center ................................................................................................................................................................ 55 Columbia Archives .................................................................................................................................................. 57



Family Life Center Building Lease.......................................................................................................................... 59 Grants – City Wide .................................................................................................................................................. 61 Horse Center ............................................................................................................................................................ 63

Multicultural Programs ............................................................................................................................................ 65 Lakefront Festival .................................................................................................................................................... 67 Volunteer Center and Columbia Community Exchange .......................................................................................... 69 Youth Services Summary ........................................................................................................................................ 71 Camps ......................................................................................................................................................... 73 School Age Services ................................................................................................................................... 75 Youth and Teen Center at the Barn ............................................................................................................ 77

Department of Open Space and Facility Services Department of Open Space and Facility Services Summary ................................................................................................ 79 Open Space and Facility Services Administration ................................................................................................... 81 Open Space Maintenance and Services ................................................................................................................... 83 Landscape Services .................................................................................................................................................. 85 Watershed Management and Improvements ........................................................................................................... 87 Capital Improvements ............................................................................................................................................. 89 Construction Management ....................................................................................................................................... 91

Department of Communications and Marketing Department of Communications and Marketing Summary .................................................................................................. 93 Communications and Marketing Administration ..................................................................................................... 95 Division of Customer and Member Services ........................................................................................................... 97 Division of Branding and Media Production ........................................................................................................... 99



Office of the President Office of the President Summary ........................................................................................................................................ 101 President’s Office ............................................................................................................................................................... 103 General Counsel .................................................................................................................................................................. 105 Internal Audit ...................................................................................................................................................................... 107 Planning and Community Affairs ....................................................................................................................................... 109

Department of Administrative Services Department of Administrative Services Summary ............................................................................................................. 111 Human Resources .............................................................................................................................................................. 113 Information Technology ..................................................................................................................................................... 115 Accounting/Payroll ............................................................................................................................................................. 117 Purchasing ........................................................................................................................................................................... 119 Annual Charge .................................................................................................................................................................... 121 Board of Directors.......................................................................................................................................................................... 125 Village Community Associations .................................................................................................................................................. 129 Capital ............................................................................................................................................................................................. 131 Other Reports ................................................................................................................................................................................. 147

Columbia Association Guide to Using the Quarterly Financial Report

The Columbia Association (CA) operates on a fiscal year (FY) that begins May 1 and ends April 30. Financial results are reported to the CA Board of Directors and the community on a quarterly basis. The first quarter covers the period from May 1 through July 31; the second quarter covers May 1 through October 31; the third quarter covers May 1 through January 31; and the fourth quarter report covers the entire fiscal year. The following pages provide a guide to reading CA’s quarterly Financial Report. Format The first column on the 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 is followed by three sets of four columns. The first set compares the actual results for the period to date to the budget for the same period. For example, the first set of columns for the second quarter Financial Report compares the actual results through October to the budgeted results through October. The second set compares the actual results for the current period to the previous year’s actual results for the same period. For example, the second set of columns for the second quarter Financial Report compares the actual results through October of the current fiscal year to the actual results through October of the prior fiscal year. The third set compares the estimate for the fiscal year to that year’s budget. The sections of the Financial Report are described as follows by tab heading: Organization Summary

- Summary of the approved budget for the fiscal year and any Board-approved adjustments - Graphs that show a high-level summary of the sources and uses of CA’s funds - Summary of cash flows - Graphs that compare major components of income and expenses to the budget and the prior year - Organization-wide summary of the actual financial results as compared to budget and the prior year, as well as a comparison of the

estimate for the entire fiscal year to the budget, as described above in “Format.” The next eight sections, beginning with Department of Sport and Fitness through Village Community Associations contain department financial results compared to budget and the prior year, as described above in “Format.” After the department summary, there is a page for each budget center’s financial results with explanations of line-item budget variances over $25,000 and 25 percent. This requirement does not apply to totals or subtotals. Tabs are as follows:

Department of Sport and Fitness; Department of Community Services; Department of Open Space and Facility Services; Department of Communications and Marketing; Office of the President (includes General Counsel, Internal Audit and Planning and Community Affairs); Department of Administrative Services (consists of Human Resources, Information Technology, Accounting, Payroll, Purchasing and

the Annual Charge Divisions); Board of Directors (contains the costs incurred by the Board members, as well as CA’s expenses that support the Board’s activities); Village Community Associations.

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Capital - Contains several reports regarding capital projects and expenditures, beginning with a summary by category. This is followed by:

- A listing of all of the capital projects that are open (not completed and closed), the financial status and estimated completion dates. - A report of the capital projects that have been completed and are being closed for the quarter. Once a project is closed, it is transferred

to the fixed asset system and depreciation expense begins to be charged for that project. - Status of capital projects over one year old, which provides additional information on these projects.

Other Reports – This section includes the following information:

- Quarterly Marketing Report – including the Communications and Marketing Department’s initiatives during the quarter. - Various Membership Count and Membership Revenue charts and graphs - FY 18 Membership Revenue Allocation Schedule - Payments to vendors in excess of $75,000 - Purchases approved with allowable exceptions to the Purchasing Policy, as well as the total paid to minority business enterprises and

local businesses year-to-date - Turnover Report that presents total voluntary and involuntary departures for each quarter, as well as the number of severance

agreements and the dollar value of those agreements.

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DEFINITIONS

Following is a brief description of the different categories, each income and expense line item and other definitions in the Financial Report: 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 lien. The maximum annual assessment is $0.75 per $100 of assessed value. Since FY 07 through FY 18, the annual charge is based on $0.68 per $100 of assessed value. For purposes of calculating CA’s annual charge, CA’s net asset value is 50 percent of the State’s assessed phased-in value with a 3.5 percent annual cap in FY 17 and FY 18.

Tuition and Enrollment This category includes income from school or camp programs such as Nature and Kidsports Camps, School Age Services, Teen Center programs and Columbia Art Center classes.

Direct Memberships This category contains income from memberships to CA’s recreational facilities that include one facility; such as, 1Fit, Haven on the Lake and 7Day Golf (includes access to Hobbit’s Glen and Fairway Hills).

Fees This category is comprised 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.

Rental Income Income from renting CA facilities or equipment, such as the Family Life Center, TurnHouse Restaurant, PIVOT Physical Therapy, golf carts and ice/roller skates, is included in this category.

Sales Gain (Loss) on Fixed Asset Disposals

The majority of this category is comprised of sales of merchandise at CA facilities, such as the pro shops at the golf course, tennis clubs, athletic clubs, etc. It also includes snack bar sales and ticket sales at the Customer and Member Service Center for non-CA attractions or concerts. 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.

Membership Allocations This category includes income from four new membership types that are allocated to multiple recreational facilities: Play, CA Fit&Play, 5Day Golf&Play and Golf Fit&Play. (See the Other Reports section).

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Operating Expense Categories

Salary and Wages This category includes compensation paid to CA employees excluding annual performance incentives.

Annual Performance Incentives

This category includes compensation paid to team members for annual performance incentives based on the team member significantly exceeding performance goals. The maximum award per person is $500.

Contract Labor The costs paid for independent contractors and temporary labor agencies to supplement CA’s workforce are included in this category.

Payroll Taxes The costs of CA’s portion of Social Security, Medicare and federal and state unemployment taxes for CA employees are included in this category.

Employee Benefits CA’s portion of benefits paid on behalf of employees, such as workers’ compensation, retirement plan contributions, and medical, life, and disability insurance, are included in this category.

Cost of Sales This category includes CA’s cost of merchandise and snack bar food sold at various CA facilities, as well as tickets sold at the Customer and Member Services Center.

Operating Supplies/Expenses This category includes office, copier and computer 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 Sport and Fitness would include athletic supplies, awards and trophies, and chemicals for pools, whereas Community Services would include clay, arts and crafts supplies, and camp equipment.

Insurance The costs of CA’s insurance policies and any payment made from its general liability self-insurance fund are reported in this category. CA’s insurance policies include cyber, property, auto, boiler and machinery, directors’ and officers’ coverage and excess general liability.

Fees CA’s fees are comprised of legal, covenant enforcement, audit, trustee, banking and consulting fees.

Rentals Rental expense includes the expenses related to renting equipment or facilities (for example, CA’s headquarters lease).

Taxes This category includes real estate and personal property taxes on property owned or leased by CA.

Utilities This line item includes gas, electric, water and sewer, and telephone expenses.

Repairs and Maintenance This line item includes parts, supplies, materials and labor to repair or maintain CA’s fixed assets including buildings, vehicles, computers and recreational equipment.

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Assessment Share –Community Association

This category reflects the total CA assessment share allocated to each of Columbia’s 10 village community associations.

Depreciation Depreciation is the method of allocating the total cost of a fixed asset over its estimated economic useful life.

Interest Expense Allocation This line item is comprised of interest expense on CA’s short-and long-term debt, including senior secured bonds, term loans, credit line and leases. Also included is the amortization of debt issuance costs. (See the definition of debt service.)

Allocation of Selling Expenses This category allocates expenses from the Communications and Marketing Selling Expense budget center to the Sport and Fitness facilities. (See the Communications and Marketing Department allocation section.)

Allocation of Department’s Admin.

This category is used within the Departments of Sports and Fitness, Community Services and Open Space and Facility Services to allocate administrative expense to each budget center within each department.

Allocation of Branding and Media Production

Branding and Media Production expenses 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 Communications and Marketing, and departments’ administrative costs). On the Organization Summary page, Branding and Media Production 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 Expenses

Each budget center (except the Communications and Marketing Department and the Office of the President) receives a portion of the administrative expenses from the Department of Administrative Services to show its total net cost. On the “Company Summary” page, the expenses are included in the appropriate Operating Expense category.

Non-Operating Expenses/Contingencies

Expenses that are 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 of Directors, are reported in this category.

Increase/(Decrease) in Net This line represents the excess (deficiency) of total income over total expenses. This is comparable to a for-

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Assets 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.)

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 $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 and/or upgrades to facilities. 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 that are physically used by CA to carry out its operations. CA’s fixed asset categories are buildings and recreational facilities, land improvements, furniture, equipment and other.

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 are CA’s interest in its assets after deducting liabilities. Net deficit is the excess of expenses over revenues that had accumulated from CA’s inception. (See Increase (Decrease) in Net Assets.)

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Organization Summary

FY 18 Operating Budget Adjustments($000's)

Approved Board RevisedFY 18 Approved FY 18Budget Adjustments Budget

Income:Annual Charge 38,548 38,548 Tuition & Enrollment 4,364 4,364 Direct Memberships 2,115 2,115 Fees 6,892 6,892 Rental Income 2,048 2,048 Sales 619 619 Gain (Loss) on Fixed Asset Disposals (419) (419) Other Income 323 323 Membership Allocations 16,802 16,802

Total Income 71,292 - 71,292

Expenses:Salary & Wages 25,517 25,517 Annual Performance Incentives 90 90 Contract Labor 28 28 Payroll Taxes 2,061 2,061 Employee Benefits 3,819 3,819 Cost of Goods Sold 462 462 Operating Supplies/Expenses 5,889 5,889 Insurance 886 886 Fees 4,085 4,085 Rentals 2,112 2,112 Taxes 463 463 Utilities 2,399 2,399 Repairs & Maintenance 5,611 5,611 Community Assoc. Assess. Share 3,239 3,239 Depreciation 9,784 9,784 Interest Expense Allocation 1,040 1,040

Total Expenses 67,485 - 67,485

+(-) in Net Assets from Operations 3,807 3,807

Non-Operating Exp./Contingencies - -

Incr. (Decr.) in Net Assets 3,807 - 3,807

Columbia Association

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Columbia AssociationSummary of Funds, Expenditures and Annual Borrowings

FY 18 ActualAs of April 30, 2018

($000's)

WHERE THE MONEY COMES FROM

$82,053

WHERE THE MONEY IS USED

$82,053

Business Annual Charge$13,597 16.6%

Residential Annual Charge$25,252 30.8%

Community Services Programs

$4,680 5.7%

Sport and Fitness Income$25,697 31.3%

Interest & Other$5,145 6.3%

Borrowings$7,682 9.3%

$82,053

Capital Expenditures$23,774 29.0%

Debt Repayment$1,830 2.2%

Board of Directors$873 1.1%

Open Space and Facility Services$13,622 16.6%

Community Services Programs

$7,457 9.1%

Village Community Associations

$5,291 6.4%

Sport and Fitness Programs & Facilities

$27,236 33.2%

Administrative Services$1,970 2.4%

This data representation is not in accordance with generally accepted accounting principles.

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Columbia Association, Inc.

FY 18 FY 18 VarianceBudget Actual Amount

Total Income 71,292$ 70,630$ (662)$ Total Expenses (67,485) (66,372) (1,113) Net Income 3,807 4,258 451

Add Back: Depreciation (1) 9,784 9,923 139 Net Adjustments (2) 371 3,741 3,370

Cash Generated from Operations/Investment Activities 13,962 17,922 3,960

Cash Required: Long Term Debt Repayment (1,828)$ (1,830)$ (2)$ Capital Projects (3) (17,000) (23,774) (6,774) Subtotal - Cash Required (18,828) (25,604) (6,776)

Cash (Borrowings) (4,866)$ (7,682)$ (2,816)$

Current YearCurrent Est. vs Budget

For the Period Ended April 30, 2018Summary of Cash Flows

Sources and Uses of Cash($000's)

Notes:1. Depreciation expense 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, includingprojects carried forward from previous years.

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Columbia Association Columbia AssociationComparative Analysis of Income Comparative Analysis of Expenses

April 30, 2018 April 30, 2018

oe int dep

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

50,000

55,000

60,000

65,000

70,000

Personnel costs Other expenses Depreciation Interest TotalYear-to-Date-Budget 31,515 25,146 9,784 1,040 67,485Current Year Actual 30,092 25,564 9,923 793 66,372Last Year Actual 29,788 23,766 9,244 979 63,777

Year-to-Date-Budget Current Year Actual Last Year Actual

-

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

50,000

55,000

60,000

65,000

70,000

75,000

Annual Charge Membership Other income TotalYear-to-Date-Budget 38,548 18,917 13,827 71,292Current Year Actual 38,849 18,484 13,297 70,630Last Year Actual 37,122 18,210 13,547 68,879

Year-to-Date-Budget Current Year Actual Last Year Actual

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Columbia Association, Inc. Organization SummaryFourth Quarter Financial Report

For the Period Ended April 30, 2018($000's)

Year-to-Date Year-to-Date Current YearActual vs Budget Actual vs Actual Actual vs Budget

FY 18 FY 18 Variance Variance FY 17 FY 18 Variance Variance FY 18 FY 18 Variance VarianceBudget Actual Amount % Actual Actual Amount % Budget Actual Amount %

Income: Annual Charge 38,548 38,849 301 0.8% 37,122 38,849 1,727 4.7% 38,548 38,849 301 0.8% Tuition & Enrollment 4,364 4,533 169 3.9% 4,269 4,533 264 6.2% 4,364 4,533 169 3.9% Direct Memberships 2,115 3,039 924 43.7% 3,938 3,039 (899) -22.8% 2,115 3,039 924 43.7% Fees 6,892 6,516 (376) -5.5% 6,308 6,516 208 3.3% 6,892 6,516 (376) -5.5% Rental Income 2,048 1,984 (64) -3.1% 1,895 1,984 89 4.7% 2,048 1,984 (64) -3.1% Sales 619 520 (99) -16.0% 598 520 (78) -13.0% 619 520 (99) -16.0% Gain (Loss) on Fixed Asset Disposals (419) (1,170) (751) -179.2% (203) (1,170) (967) -476.4% (419) (1,170) (751) -179.2% Other Income 323 914 591 183.0% 680 914 234 34.4% 323 914 591 183.0% Membership Allocations 16,802 15,445 (1,357) -8.1% 14,272 15,445 1,173 8.2% 16,802 15,445 (1,357) -8.1%

Total Income 71,292 70,630 (662) -0.9% 68,879 70,630 1,751 2.5% 71,292 70,630 (662) -0.9%

Expenses: Salary & Wages 25,517 24,740 (777) -3.0% 24,462 24,740 278 1.1% 25,517 24,740 (777) -3.0% Annual Performance Incentives 90 47 (43) -47.8% 28 47 19 67.9% 90 47 (43) -47.8% Contract Labor 28 27 (1) -3.6% 11 27 16 145.5% 28 27 (1) -3.6% Payroll Taxes 2,061 1,948 (113) -5.5% 1,921 1,948 27 1.4% 2,061 1,948 (113) -5.5% Employee Benefits 3,819 3,330 (489) -12.8% 3,366 3,330 (36) -1.1% 3,819 3,330 (489) -12.8% Cost Of Sales 462 409 (53) -11.5% 493 409 (84) -17.0% 462 409 (53) -11.5% Operating Supplies/Expenses 5,889 5,481 (408) -6.9% 5,184 5,481 297 5.7% 5,889 5,481 (408) -6.9% Insurance 886 623 (263) -29.7% 542 623 81 14.9% 886 623 (263) -29.7% Fees 4,085 5,437 1,352 33.1% 3,764 5,437 1,673 44.4% 4,085 5,437 1,352 33.1% Rentals 2,112 2,231 119 5.6% 2,178 2,231 53 2.4% 2,112 2,231 119 5.6% Taxes 463 453 (10) -2.2% 449 453 4 0.9% 463 453 (10) -2.2% Utilities 2,399 2,193 (206) -8.6% 2,176 2,193 17 0.8% 2,399 2,193 (206) -8.6% Repairs & Maintenance 5,611 5,517 (94) -1.7% 5,807 5,517 (290) -5.0% 5,611 5,517 (94) -1.7% Comm. Assoc. Annual Charge Share Grant 3,239 3,220 (19) -0.6% 3,173 3,220 47 1.5% 3,239 3,220 (19) -0.6% Depreciation 9,784 9,923 139 1.4% 9,244 9,923 679 7.3% 9,784 9,923 139 1.4% Interest Expense Allocation 1,040 793 (247) -23.8% 979 793 (186) -19.0% 1,040 793 (247) -23.8% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production

Total Operating Expenses 67,485 66,372 (1,113) -1.6% 63,777 66,372 2,595 4.1% 67,485 66,372 (1,113) -1.6%

Increase/(Decrease) in Net Assets from Operations 3,807 4,258 451 11.8% 5,102 4,258 (844) -16.5% 3,807 4,258 451 11.8%

Alloc. of Admin. Serv. ExpensesNon-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets 3,807 4,258 451 11.8% 5,102 4,258 (844) -16.5% 3,807 4,258 451 11.8%

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INTENTIONALLY BLANK

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Sport & Fitness

Columbia Association, Inc.DEPARTMENT OF SPORT AND FITNESS SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships 2,115 3,039 924 43.7% 3,938 3,039 (899) -22.8% 2,115 3,039 924 43.7% Fees 6,767 6,128 (639) -9.4% 6,125 6,128 3 0.0% 6,767 6,128 (639) -9.4% Rental Income 1,824 1,736 (88) -4.8% 1,665 1,736 71 4.3% 1,824 1,736 (88) -4.8% Sales 580 494 (86) -14.8% 585 494 (91) -15.6% 580 494 (86) -14.8% Gain (Loss) on Fixed Asset Disposals (413) (1,201) (788) -190.8% (298) (1,201) (903) -303.0% (413) (1,201) (788) -190.8% Other Income 18 56 38 211.1% 97 56 (41) -42.3% 18 56 38 211.1% Membership Allocations 16,802 15,445 (1,357) -8.1% 14,272 15,445 1,173 8.2% 16,802 15,445 (1,357) -8.1%

Total Income 27,693 25,697 (1,996) -7.2% 26,384 25,697 (687) -2.6% 27,693 25,697 (1,996) -7.2%

Expenses: Salary & Wages 11,447 11,231 (216) -1.9% 10,828 11,231 403 3.7% 11,447 11,231 (216) -1.9% Annual Performance Incentives 27 10 (17) -63.0% 5 10 5 100.0% 27 10 (17) -63.0% Contract Labor 9 5 (4) -44.4% 8 5 (3) -37.5% 9 5 (4) -44.4% Payroll Taxes 994 959 (35) -3.5% 921 959 38 4.1% 994 959 (35) -3.5% Employee Benefits 1,283 1,193 (90) -7.0% 1,218 1,193 (25) -2.1% 1,283 1,193 (90) -7.0% Cost Of Sales 451 378 (73) -16.2% 483 378 (105) -21.7% 451 378 (73) -16.2% Operating Supplies/Expenses 1,889 1,837 (52) -2.8% 1,753 1,837 84 4.8% 1,889 1,837 (52) -2.8% Insurance 421 214 (207) -49.2% 189 214 25 13.2% 421 214 (207) -49.2% Fees 486 623 137 28.2% 555 623 68 12.3% 486 623 137 28.2% Rentals 1,124 1,187 63 5.6% 1,188 1,187 (1) -0.1% 1,124 1,187 63 5.6% Taxes 394 416 22 5.6% 411 416 5 1.2% 394 416 22 5.6% Utilities 1,661 1,532 (129) -7.8% 1,554 1,532 (22) -1.4% 1,661 1,532 (129) -7.8% Repairs & Maintenance 2,721 2,430 (291) -10.7% 2,735 2,430 (305) -11.2% 2,721 2,430 (291) -10.7% Comm. Assoc. Annual Charge Share Grant Depreciation 4,659 4,972 313 6.7% 4,449 4,972 523 11.8% 4,659 4,972 313 6.7% Interest Expense Allocation 479 433 (46) -9.6% 514 433 (81) -15.8% 479 433 (46) -9.6% Alloc. of Selling Expenses 1,509 1,290 (219) -14.5% 1,477 1,290 (187) -12.7% 1,509 1,290 (219) -14.5% Alloc. of Department's Admin. Alloc. of Branding and Media Production 1,508 1,444 (64) -4.2% 1,475 1,444 (31) -2.1% 1,508 1,444 (64) -4.2%

Total Operating Expenses 31,062 30,154 (908) -2.9% 29,763 30,154 391 1.3% 31,062 30,154 (908) -2.9%

Increase/(Decrease) in Net Assets from Operations (3,369) (4,457) (1,088) -32.3% (3,379) (4,457) (1,078) -31.9% (3,369) (4,457) (1,088) -32.3%

Alloc. of Admin. Serv. Expenses 2,214 2,054 (160) -7.2% 2,111 2,054 (57) -2.7% 2,214 2,054 (160) -7.2%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (5,583) (6,511) (928) -16.6% (5,490) (6,511) (1,021) -18.6% (5,583) (6,511) (928) -16.6%

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SPORT AND FITNESS ADMINISTRATION

Alloc. of Department's Admin.Variance Amount

Variance %

Year-to-Date Actual vs. Budget (50) -5.9%This Year’s Actual vs. Last Year’s Actual (72) -8.8%

The variance in Fees Expenses versus Budget is primarily due to expenses related to the membership sales transition from the Department of Communications and Marketing to Sport and Fitness. This includes the hiring of a sales consultant and recruiting fees for the membership sales director.

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Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSPORT AND FITNESS ADMINISTRATION




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 5 5 100.0% 5 5 100.0% 5 5 100.0% Membership Allocations

Total Income 5 5 100.0% 5 5 100.0% 5 5 100.0%

Expenses: Salary & Wages 569 568 (1) -0.2% 516 568 52 10.1% 569 568 (1) -0.2% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor Payroll Taxes 41 41 36 41 5 13.9% 41 41 Employee Benefits 87 82 (5) -5.7% 79 82 3 3.8% 87 82 (5) -5.7% Cost Of Sales Operating Supplies/Expenses 80 90 10 12.5% 89 90 1 1.1% 80 90 10 12.5% Insurance 7 3 (4) -57.1% 3 3 7 3 (4) -57.1% Fees 18 54 36 200.0% 46 54 8 17.4% 18 54 36 200.0% Rentals 31 53 22 71.0% 43 53 10 23.3% 31 53 22 71.0% Taxes Utilities 2 2 2 2 2 2 Repairs & Maintenance 4 3 (1) -25.0% 5 3 (2) -40.0% 4 3 (1) -25.0% Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation 1 (1) -100.0% 1 (1) -100.0% Alloc. of Selling Expenses Alloc. of Department's Admin. (841) (891) (50) -5.9% (819) (891) (72) -8.8% (841) (891) (50) -5.9% Alloc. of Branding and Media Production

Total Operating Expenses 5 5 100.0% 5 5 100.0% 5 5 100.0%



Increase/(Decrease) in Net Assets

15

INTENTIONALLY BLANK

16

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSAQUATICS SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships 1,166 (1,166) -100.0% Fees 1,194 1,209 15 1.3% 1,213 1,209 (4) -0.3% 1,194 1,209 15 1.3% Rental Income 281 183 (98) -34.9% 214 183 (31) -14.5% 281 183 (98) -34.9% Sales 77 89 12 15.6% 106 89 (17) -16.0% 77 89 12 15.6% Gain (Loss) on Fixed Asset Disposals (25) (270) (245) -980.0% (266) (270) (4) -1.5% (25) (270) (245) -980.0% Other Income 6 4 (2) -33.3% 6 4 (2) -33.3% 6 4 (2) -33.3% Membership Allocations 2,048 2,364 316 15.4% 896 2,364 1,468 163.8% 2,048 2,364 316 15.4%

Total Income 3,581 3,579 (2) -0.1% 3,335 3,579 244 7.3% 3,581 3,579 (2) -0.1%

Expenses: Salary & Wages 2,610 2,621 11 0.4% 2,510 2,621 111 4.4% 2,610 2,621 11 0.4% Annual Performance Incentives 7 6 (1) -14.3% 2 6 4 200.0% 7 6 (1) -14.3% Contract Labor 2 2 100.0% 1 2 1 100.0% 2 2 100.0% Payroll Taxes 240 235 (5) -2.1% 223 235 12 5.4% 240 235 (5) -2.1% Employee Benefits 243 215 (28) -11.5% 202 215 13 6.4% 243 215 (28) -11.5% Cost Of Sales 76 52 (24) -31.6% 58 52 (6) -10.3% 76 52 (24) -31.6% Operating Supplies/Expenses 553 555 2 0.4% 573 555 (18) -3.1% 553 555 2 0.4% Insurance 78 48 (30) -38.5% 43 48 5 11.6% 78 48 (30) -38.5% Fees 89 113 24 27.0% 88 113 25 28.4% 89 113 24 27.0% Rentals 51 38 (13) -25.5% 38 38 51 38 (13) -25.5% Taxes 12 13 1 8.3% 13 13 12 13 1 8.3% Utilities 357 320 (37) -10.4% 356 320 (36) -10.1% 357 320 (37) -10.4% Repairs & Maintenance 395 308 (87) -22.0% 373 308 (65) -17.4% 395 308 (87) -22.0% Comm. Assoc. Annual Charge Share Grant Depreciation 1,091 1,141 50 4.6% 1,025 1,141 116 11.3% 1,091 1,141 50 4.6% Interest Expense Allocation 79 98 19 24.1% 99 98 (1) -1.0% 79 98 19 24.1% Alloc. of Selling Expenses 164 165 1 0.6% 167 165 (2) -1.2% 164 165 1 0.6% Alloc. of Department's Admin. 181 194 13 7.2% 177 194 17 9.6% 181 194 13 7.2% Alloc. of Branding and Media Production 327 314 (13) -4.0% 318 314 (4) -1.3% 327 314 (13) -4.0%


Increase/(Decrease) in Net Assets from Operations (2,972) (2,859) 113 3.8% (2,931) (2,859) 72 2.5% (2,972) (2,859) 113 3.8%

Alloc. of Admin. Serv. Expenses 286 287 1 0.3% 267 287 20 7.5% 286 287 1 0.3%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (3,258) (3,146) 112 3.4% (3,198) (3,146) 52 1.6% (3,258) (3,146) 112 3.4%

17

OUTDOOR POOLS

Increase/(Decrease) in Net AssetsVariance Amount

Variance %

Year-to-Date Actual vs. Budget 190 7.6%This Year’s Actual vs. Last Year’s Actual 158 6.4%

The variance in Direct Membership Income versus the prior year is due to the new membership structure and allocation methodology implemented in FY 18. Beginning in FY 18, “Direct Memberships” represent income related to the CA memberships that involve only one facility; i.e., there are no longer “Aquatics Only” memberships. “Membership Allocations” in FY 18 replaces the “Package Plan Allocation” and includes the income related to the four new memberships: Play, CA Fit&Play, 5 Day Golf&Play, and Golf, Fit&Play. See the FY 18 Membership Revenue Allocation Schedule in the Other Reports section for more detail regarding Direct versus Allocated Memberships. .

18

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSOUTDOOR POOLS




Income: Annual Charge Tuition & Enrollment Direct Memberships 1,049 (1,049) -100.0% Fees 497 490 (7) -1.4% 499 490 (9) -1.8% 497 490 (7) -1.4% Rental Income 171 130 (41) -24.0% 143 130 (13) -9.1% 171 130 (41) -24.0% Sales 68 80 12 17.6% 95 80 (15) -15.8% 68 80 12 17.6% Gain (Loss) on Fixed Asset Disposals (3) (3) -100.0% (12) (3) 9 75.0% (3) (3) -100.0% Other Income 6 4 (2) -33.3% 6 4 (2) -33.3% 6 4 (2) -33.3% Membership Allocations 1,561 1,783 222 14.2% 528 1,783 1,255 237.7% 1,561 1,783 222 14.2%

Total Income 2,303 2,484 181 7.9% 2,308 2,484 176 7.6% 2,303 2,484 181 7.9%

Expenses: Salary & Wages 1,929 1,949 20 1.0% 1,867 1,949 82 4.4% 1,929 1,949 20 1.0% Annual Performance Incentives 5 4 (1) -20.0% 2 4 2 100.0% 5 4 (1) -20.0% Contract Labor 2 2 100.0% 1 2 1 100.0% 2 2 100.0% Payroll Taxes 176 177 1 0.6% 167 177 10 6.0% 176 177 1 0.6% Employee Benefits 138 131 (7) -5.1% 119 131 12 10.1% 138 131 (7) -5.1% Cost Of Sales 46 40 (6) -13.0% 43 40 (3) -7.0% 46 40 (6) -13.0% Operating Supplies/Expenses 432 425 (7) -1.6% 486 425 (61) -12.6% 432 425 (7) -1.6% Insurance 57 38 (19) -33.3% 34 38 4 11.8% 57 38 (19) -33.3% Fees 77 95 18 23.4% 74 95 21 28.4% 77 95 18 23.4% Rentals 39 23 (16) -41.0% 24 23 (1) -4.2% 39 23 (16) -41.0% Taxes 9 11 2 22.2% 11 11 9 11 2 22.2% Utilities 237 222 (15) -6.3% 209 222 13 6.2% 237 222 (15) -6.3% Repairs & Maintenance 271 242 (29) -10.7% 279 242 (37) -13.3% 271 242 (29) -10.7% Comm. Assoc. Annual Charge Share Grant Depreciation 653 670 17 2.6% 696 670 (26) -3.7% 653 670 17 2.6% Interest Expense Allocation 54 66 12 22.2% 75 66 (9) -12.0% 54 66 12 22.2% Alloc. of Selling Expenses 125 124 (1) -0.8% 128 124 (4) -3.1% 125 124 (1) -0.8% Alloc. of Department's Admin. 127 138 11 8.7% 129 138 9 7.0% 127 138 11 8.7% Alloc. of Branding and Media Production 229 223 (6) -2.6% 232 223 (9) -3.9% 229 223 (6) -2.6%





19

SWIM CENTER


Variance %


The variances in Direct Memberships Income and Membership Allocations versus the prior year are due to the new membership structure and allocation methodology implemented in FY 18. The variance in Direct Memberships versus the prior year is due to this membership restructure. In FY 17 the Swim Center was included with Aquatics and received a portion of Package Plan and Package Plan Plus memberships. Beginning in FY 18, Direct Memberships represent income related to the CA memberships that involve only one facility; i.e., there are no longer “Aquatics Only” memberships. The variance in Rental Income versus Budget is primarily due to less than anticipated demand for facility rentals, particularly in relation to SplashDown. The variance in Gain (Loss) on Fixed Asset Disposals Income versus Budget is due to the loss related to the completion of phase II renovations in FY 18 for components such as HVAC/dehumidifier, roofing, locker rooms, etc. “Membership Allocations” in FY 18 replaces the “Package Plan Allocation” and includes the income related to the four new memberships: Play, CA Fit&Play, 5 Day Golf&Play, and Golf, Fit&Play. See the FY 18 Membership Revenue Allocation Schedule in the Other Reports section for more detail regarding Direct versus Allocated Memberships. The variance in Operating Supplies/Expense versus the prior year is primarily due to fewer than usual purchases of miscellaneous operating supplies and less travel and meeting expenses in FY 17. The variance in Utilities Expense versus the prior year is primarily due to energy efficient enhancements and a longer shutdown for the completion of phase II renovations. The variances in Repairs & Maintenance Expense versus Budget and the prior year are primarily the result of less maintenance required due to the completion of the first two phases of renovations. The variance in Depreciation Expense versus the prior year is related to the completion of phase I and II of the Swim Center renovations and the SplashDown replacement.

20

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSWIM CENTER




Income: Annual Charge Tuition & Enrollment Direct Memberships 117 (117) -100.0% Fees 697 719 22 3.2% 714 719 5 0.7% 697 719 22 3.2% Rental Income 110 53 (57) -51.8% 71 53 (18) -25.4% 110 53 (57) -51.8% Sales 9 9 11 9 (2) -18.2% 9 9 Gain (Loss) on Fixed Asset Disposals (25) (267) (242) -968.0% (254) (267) (13) -5.1% (25) (267) (242) -968.0% Other Income Membership Allocations 487 581 94 19.3% 368 581 213 57.9% 487 581 94 19.3%

Total Income 1,278 1,095 (183) -14.3% 1,027 1,095 68 6.6% 1,278 1,095 (183) -14.3%

Expenses: Salary & Wages 681 672 (9) -1.3% 643 672 29 4.5% 681 672 (9) -1.3% Annual Performance Incentives 2 2 2 2 100.0% 2 2 Contract Labor Payroll Taxes 64 58 (6) -9.4% 56 58 2 3.6% 64 58 (6) -9.4% Employee Benefits 105 84 (21) -20.0% 83 84 1 1.2% 105 84 (21) -20.0% Cost Of Sales 30 12 (18) -60.0% 15 12 (3) -20.0% 30 12 (18) -60.0% Operating Supplies/Expenses 121 130 9 7.4% 87 130 43 49.4% 121 130 9 7.4% Insurance 21 10 (11) -52.4% 9 10 1 11.1% 21 10 (11) -52.4% Fees 12 18 6 50.0% 14 18 4 28.6% 12 18 6 50.0% Rentals 12 15 3 25.0% 14 15 1 7.1% 12 15 3 25.0% Taxes 3 2 (1) -33.3% 2 2 3 2 (1) -33.3% Utilities 120 98 (22) -18.3% 147 98 (49) -33.3% 120 98 (22) -18.3% Repairs & Maintenance 124 66 (58) -46.8% 94 66 (28) -29.8% 124 66 (58) -46.8% Comm. Assoc. Annual Charge Share Grant Depreciation 438 471 33 7.5% 329 471 142 43.2% 438 471 33 7.5% Interest Expense Allocation 25 32 7 28.0% 24 32 8 33.3% 25 32 7 28.0% Alloc. of Selling Expenses 39 41 2 5.1% 39 41 2 5.1% 39 41 2 5.1% Alloc. of Department's Admin. 54 56 2 3.7% 48 56 8 16.7% 54 56 2 3.7% Alloc. of Branding and Media Production 98 91 (7) -7.1% 86 91 5 5.8% 98 91 (7) -7.1%


Increase/(Decrease) in Net Assets from Operations (671) (763) (92) -13.7% (663) (763) (100) -15.1% (671) (763) (92) -13.7%

Alloc. of Admin. Serv. Expenses 102 88 (14) -13.7% 82 88 6 7.3% 102 88 (14) -13.7%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (773) (851) (78) -10.1% (745) (851) (106) -14.2% (773) (851) (78) -10.1%

21

INTENTIONALLY BLANK

22

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSFITNESS CLUBS SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships 1,061 1,682 621 58.5% 1,205 1,682 477 39.6% 1,061 1,682 621 58.5% Fees 1,534 1,621 87 5.7% 1,372 1,621 249 18.1% 1,534 1,621 87 5.7% Rental Income 396 363 (33) -8.3% 329 363 34 10.3% 396 363 (33) -8.3% Sales 71 53 (18) -25.4% 40 53 13 32.5% 71 53 (18) -25.4% Gain (Loss) on Fixed Asset Disposals (286) (387) (101) -35.3% 4 (387) (391) -9775.0% (286) (387) (101) -35.3% Other Income 7 44 37 528.6% 59 44 (15) -25.4% 7 44 37 528.6% Membership Allocations 12,462 10,669 (1,793) -14.4% 11,342 10,669 (673) -5.9% 12,462 10,669 (1,793) -14.4%

Total Income 15,245 14,045 (1,200) -7.9% 14,351 14,045 (306) -2.1% 15,245 14,045 (1,200) -7.9%

Expenses: Salary & Wages 4,454 4,421 (33) -0.7% 4,250 4,421 171 4.0% 4,454 4,421 (33) -0.7% Annual Performance Incentives 11 3 (8) -72.7% 3 3 11 3 (8) -72.7% Contract Labor 9 2 (7) -77.8% 4 2 (2) -50.0% 9 2 (7) -77.8% Payroll Taxes 396 378 (18) -4.5% 362 378 16 4.4% 396 378 (18) -4.5% Employee Benefits 472 497 25 5.3% 512 497 (15) -2.9% 472 497 25 5.3% Cost Of Sales 43 32 (11) -25.6% 33 32 (1) -3.0% 43 32 (11) -25.6% Operating Supplies/Expenses 585 455 (130) -22.2% 483 455 (28) -5.8% 585 455 (130) -22.2% Insurance 188 89 (99) -52.7% 78 89 11 14.1% 188 89 (99) -52.7% Fees 194 184 (10) -5.2% 170 184 14 8.2% 194 184 (10) -5.2% Rentals 3 11 8 266.7% 7 11 4 57.1% 3 11 8 266.7% Taxes 213 200 (13) -6.1% 200 200 213 200 (13) -6.1% Utilities 854 795 (59) -6.9% 782 795 13 1.7% 854 795 (59) -6.9% Repairs & Maintenance 1,576 1,371 (205) -13.0% 1,516 1,371 (145) -9.6% 1,576 1,371 (205) -13.0% Comm. Assoc. Annual Charge Share Grant Depreciation 1,552 1,577 25 1.6% 1,472 1,577 105 7.1% 1,552 1,577 25 1.6% Interest Expense Allocation 148 131 (17) -11.5% 160 131 (29) -18.1% 148 131 (17) -11.5% Alloc. of Selling Expenses 1,078 862 (216) -20.0% 1,018 862 (156) -15.3% 1,078 862 (216) -20.0% Alloc. of Department's Admin. 331 341 10 3.0% 317 341 24 7.6% 331 341 10 3.0% Alloc. of Branding and Media Production 592 554 (38) -6.4% 570 554 (16) -2.8% 592 554 (38) -6.4%

Total Operating Expenses 12,699 11,903 (796) -6.3% 11,937 11,903 (34) -0.3% 12,699 11,903 (796) -6.3%

Increase/(Decrease) in Net Assets from Operations 2,546 2,142 (404) -15.9% 2,414 2,142 (272) -11.3% 2,546 2,142 (404) -15.9%

Alloc. of Admin. Serv. Expenses 1,219 1,123 (96) -7.9% 1,148 1,123 (25) -2.2% 1,219 1,123 (96) -7.9%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets 1,327 1,019 (308) -23.2% 1,266 1,019 (247) -19.5% 1,327 1,019 (308) -23.2%

23

ATHLETIC CLUB


Variance %


The variances in Direct Membership Income versus Budget and the prior year are due to the new membership structure implemented in FY 18 and increased sales income related to the CA 1Fit memberships. The variance in Gain (Loss) on Fixed Asset Disposals Income versus Budget is primarily due to timing of planned facility renovations and associated loss for the building components now expected in FY 19. The variances in Operating Supplies/Expenses versus Budget and prior year are due to more effective inventory control and better pricing through the standardization of supplies used throughout the department, as well as a one-month shut down for renovation work in FY 18. The variance in Repairs & Maintenance (R&M) Expenses versus the prior year is primarily due to the replacement of seven HVAC units in phase I renovation work for the Athletic Club. These units are now being maintained under warranty which has reduced R&M.

24

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSATHLETIC CLUB




Income: Annual Charge Tuition & Enrollment Direct Memberships 230 412 182 79.1% 273 412 139 50.9% 230 412 182 79.1% Fees 477 421 (56) -11.7% 404 421 17 4.2% 477 421 (56) -11.7% Rental Income 39 31 (8) -20.5% 34 31 (3) -8.8% 39 31 (8) -20.5% Sales 2 2 2 2 100.0% 2 2 Gain (Loss) on Fixed Asset Disposals (52) (11) 41 78.8% 2 (11) (13) -650.0% (52) (11) 41 78.8% Other Income 5 4 (1) -20.0% 2 4 2 100.0% 5 4 (1) -20.0% Membership Allocations 3,202 2,734 (468) -14.6% 2,926 2,734 (192) -6.6% 3,202 2,734 (468) -14.6%

Total Income 3,903 3,593 (310) -7.9% 3,641 3,593 (48) -1.3% 3,903 3,593 (310) -7.9%

Expenses: Salary & Wages 1,327 1,214 (113) -8.5% 1,242 1,214 (28) -2.3% 1,327 1,214 (113) -8.5% Annual Performance Incentives 3 1 (2) -66.7% 1 1 3 1 (2) -66.7% Contract Labor 1 1 100.0% 1 1 100.0% 1 1 100.0% Payroll Taxes 116 102 (14) -12.1% 104 102 (2) -1.9% 116 102 (14) -12.1% Employee Benefits 109 102 (7) -6.4% 119 102 (17) -14.3% 109 102 (7) -6.4% Cost Of Sales 1 (1) -100.0% 1 (1) -100.0% 1 (1) -100.0% Operating Supplies/Expenses 165 100 (65) -39.4% 140 100 (40) -28.6% 165 100 (65) -39.4% Insurance 33 18 (15) -45.5% 16 18 2 12.5% 33 18 (15) -45.5% Fees 50 40 (10) -20.0% 43 40 (3) -7.0% 50 40 (10) -20.0% Rentals 1 2 1 100.0% 1 2 1 100.0% 1 2 1 100.0% Taxes 50 51 1 2.0% 50 51 1 2.0% 50 51 1 2.0% Utilities 253 226 (27) -10.7% 241 226 (15) -6.2% 253 226 (27) -10.7% Repairs & Maintenance 446 338 (108) -24.2% 461 338 (123) -26.7% 446 338 (108) -24.2% Comm. Assoc. Annual Charge Share Grant Depreciation 466 428 (38) -8.2% 401 428 27 6.7% 466 428 (38) -8.2% Interest Expense Allocation 30 28 (2) -6.7% 34 28 (6) -17.6% 30 28 (2) -6.7% Alloc. of Selling Expenses 274 220 (54) -19.7% 259 220 (39) -15.1% 274 220 (54) -19.7% Alloc. of Department's Admin. 94 89 (5) -5.3% 90 89 (1) -1.1% 94 89 (5) -5.3% Alloc. of Branding and Media Production 169 144 (25) -14.8% 162 144 (18) -11.1% 169 144 (25) -14.8%


Increase/(Decrease) in Net Assets from Operations 316 489 173 54.7% 276 489 213 77.2% 316 489 173 54.7%

Alloc. of Admin. Serv. Expenses 312 287 (25) -8.0% 291 287 (4) -1.4% 312 287 (25) -8.0%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets 4 202 198 4950.0% (15) 202 217 1446.7% 4 202 198 4950.0%

25

COLUMBIA GYM


Variance %


The variances in Direct Membership Income versus Budget and the prior year are due to the new membership structure implemented in FY 18 and increased sales income related to the CA 1Fit memberships. The variances in Gain (Loss) on Fixed Asset Disposals Income versus Budget and the prior year are due to timing of planned facility renovations and associated loss primarily related to the HVAC and roof replacement projects, which closed in FY 18. There were a number of HVAC components (e.g. compressors) that had been purchased in recent years to keep the HVAC units running that could not be used with the new system. The variance in Insurance Expenses versus Budget is primarily due to lower than anticipated general liability expense. An actuarial evaluation was performed at year-end and additional funding was not required.

26

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSCOLUMBIA GYM




Income: Annual Charge Tuition & Enrollment Direct Memberships 350 559 209 59.7% 405 559 154 38.0% 350 559 209 59.7% Fees 614 672 58 9.4% 555 672 117 21.1% 614 672 58 9.4% Rental Income 96 101 5 5.2% 96 101 5 5.2% 96 101 5 5.2% Sales 1 1 1 1 100.0% 1 1 Gain (Loss) on Fixed Asset Disposals (234) (378) (144) -61.5% (378) (378) -100.0% (234) (378) (144) -61.5% Other Income 1 11 10 1000.0% 11 11 100.0% 1 11 10 1000.0% Membership Allocations 4,412 3,781 (631) -14.3% 4,066 3,781 (285) -7.0% 4,412 3,781 (631) -14.3%

Total Income 5,240 4,747 (493) -9.4% 5,122 4,747 (375) -7.3% 5,240 4,747 (493) -9.4%

Expenses: Salary & Wages 1,401 1,492 91 6.5% 1,376 1,492 116 8.4% 1,401 1,492 91 6.5% Annual Performance Incentives 4 1 (3) -75.0% 2 1 (1) -50.0% 4 1 (3) -75.0% Contract Labor Payroll Taxes 119 128 9 7.6% 118 128 10 8.5% 119 128 9 7.6% Employee Benefits 191 181 (10) -5.2% 203 181 (22) -10.8% 191 181 (10) -5.2% Cost Of Sales Operating Supplies/Expenses 194 171 (23) -11.9% 160 171 11 6.9% 194 171 (23) -11.9% Insurance 48 22 (26) -54.2% 20 22 2 10.0% 48 22 (26) -54.2% Fees 86 65 (21) -24.4% 47 65 18 38.3% 86 65 (21) -24.4% Rentals 3 3 100.0% 1 3 2 200.0% 3 3 100.0% Taxes 80 69 (11) -13.8% 71 69 (2) -2.8% 80 69 (11) -13.8% Utilities 225 246 21 9.3% 219 246 27 12.3% 225 246 21 9.3% Repairs & Maintenance 410 322 (88) -21.5% 397 322 (75) -18.9% 410 322 (88) -21.5% Comm. Assoc. Annual Charge Share Grant Depreciation 381 359 (22) -5.8% 327 359 32 9.8% 381 359 (22) -5.8% Interest Expense Allocation 45 39 (6) -13.3% 46 39 (7) -15.2% 45 39 (6) -13.3% Alloc. of Selling Expenses 380 303 (77) -20.3% 363 303 (60) -16.5% 380 303 (77) -20.3% Alloc. of Department's Admin. 98 104 6 6.1% 94 104 10 10.6% 98 104 6 6.1% Alloc. of Branding and Media Production 177 169 (8) -4.5% 170 169 (1) -0.6% 177 169 (8) -4.5%


Increase/(Decrease) in Net Assets from Operations 1,401 1,073 (328) -23.4% 1,508 1,073 (435) -28.8% 1,401 1,073 (328) -23.4%


Increase/(Decrease) in Net Assets 982 693 (289) -29.4% 1,098 693 (405) -36.9% 982 693 (289) -29.4%

27

SUPREME SPORTS CLUB


Variance %


The variances in Direct Membership Income versus Budget and the prior year are primarily due to the new membership structure implemented in FY 18 and increased membership sales income related to the CA 1Fit memberships. The variances in Fees Income versus the prior year are due to increased sales of personal training and roller skate admissions. The variances in Other Income versus Budget and the prior year are due to BGE credits earned related to the BGE Smart Energy program. The variance in Insurance Expense versus Budget is primarily due to lower than anticipated general liability expense. An actuarial evaluation was performed at year-end and additional funding was not required.

28

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSUPREME SPORTS CLUB




Income: Annual Charge Tuition & Enrollment Direct Memberships 481 711 230 47.8% 527 711 184 34.9% 481 711 230 47.8% Fees 443 528 85 19.2% 413 528 115 27.8% 443 528 85 19.2% Rental Income 261 231 (30) -11.5% 199 231 32 16.1% 261 231 (30) -11.5% Sales 68 50 (18) -26.5% 40 50 10 25.0% 68 50 (18) -26.5% Gain (Loss) on Fixed Asset Disposals 2 2 100.0% 2 2 2 2 100.0% Other Income 1 29 28 2800.0% 57 29 (28) -49.1% 1 29 28 2800.0% Membership Allocations 4,848 4,154 (694) -14.3% 4,350 4,154 (196) -4.5% 4,848 4,154 (694) -14.3%

Total Income 6,102 5,705 (397) -6.5% 5,588 5,705 117 2.1% 6,102 5,705 (397) -6.5%

Expenses: Salary & Wages 1,726 1,715 (11) -0.6% 1,632 1,715 83 5.1% 1,726 1,715 (11) -0.6% Annual Performance Incentives 4 1 (3) -75.0% 1 1 100.0% 4 1 (3) -75.0% Contract Labor 9 1 (8) -88.9% 4 1 (3) -75.0% 9 1 (8) -88.9% Payroll Taxes 161 148 (13) -8.1% 140 148 8 5.7% 161 148 (13) -8.1% Employee Benefits 172 214 42 24.4% 190 214 24 12.6% 172 214 42 24.4% Cost Of Sales 42 32 (10) -23.8% 32 32 42 32 (10) -23.8% Operating Supplies/Expenses 226 184 (42) -18.6% 183 184 1 0.5% 226 184 (42) -18.6% Insurance 107 49 (58) -54.2% 42 49 7 16.7% 107 49 (58) -54.2% Fees 58 79 21 36.2% 80 79 (1) -1.3% 58 79 21 36.2% Rentals 2 6 4 200.0% 5 6 1 20.0% 2 6 4 200.0% Taxes 83 80 (3) -3.6% 79 80 1 1.3% 83 80 (3) -3.6% Utilities 376 323 (53) -14.1% 322 323 1 0.3% 376 323 (53) -14.1% Repairs & Maintenance 720 711 (9) -1.3% 658 711 53 8.1% 720 711 (9) -1.3% Comm. Assoc. Annual Charge Share Grant Depreciation 705 790 85 12.1% 744 790 46 6.2% 705 790 85 12.1% Interest Expense Allocation 73 64 (9) -12.3% 80 64 (16) -20.0% 73 64 (9) -12.3% Alloc. of Selling Expenses 424 339 (85) -20.0% 396 339 (57) -14.4% 424 339 (85) -20.0% Alloc. of Department's Admin. 139 148 9 6.5% 133 148 15 11.3% 139 148 9 6.5% Alloc. of Branding and Media Production 246 241 (5) -2.0% 238 241 3 1.3% 246 241 (5) -2.0%


Increase/(Decrease) in Net Assets from Operations 829 580 (249) -30.0% 630 580 (50) -7.9% 829 580 (249) -30.0%


Increase/(Decrease) in Net Assets 341 124 (217) -63.6% 183 124 (59) -32.2% 341 124 (217) -63.6%

29

INTENTIONALLY BLANK

30

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSGOLF CLUB SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships 432 415 (17) -3.9% 838 415 (423) -50.5% 432 415 (17) -3.9% Fees 1,550 1,041 (509) -32.8% 1,235 1,041 (194) -15.7% 1,550 1,041 (509) -32.8% Rental Income 371 377 6 1.6% 363 377 14 3.9% 371 377 6 1.6% Sales 170 172 2 1.2% 182 172 (10) -5.5% 170 172 2 1.2% Gain (Loss) on Fixed Asset Disposals (42) (42) -100.0% (35) (42) (7) -20.0% (42) (42) -100.0% Other Income 1 (1) -100.0% Membership Allocations 1,436 1,518 82 5.7% 866 1,518 652 75.3% 1,436 1,518 82 5.7%

Total Income 3,959 3,481 (478) -12.1% 3,450 3,481 31 0.9% 3,959 3,481 (478) -12.1%

Expenses: Salary & Wages 1,405 1,381 (24) -1.7% 1,356 1,381 25 1.8% 1,405 1,381 (24) -1.7% Annual Performance Incentives 4 (4) -100.0% 4 (4) -100.0% Contract Labor 1 1 100.0% 3 1 (2) -66.7% 1 1 100.0% Payroll Taxes 117 116 (1) -0.9% 115 116 1 0.9% 117 116 (1) -0.9% Employee Benefits 251 207 (44) -17.5% 205 207 2 1.0% 251 207 (44) -17.5% Cost Of Sales 118 128 10 8.5% 140 128 (12) -8.6% 118 128 10 8.5% Operating Supplies/Expenses 302 282 (20) -6.6% 276 282 6 2.2% 302 282 (20) -6.6% Insurance 50 28 (22) -44.0% 24 28 4 16.7% 50 28 (22) -44.0% Fees 61 100 39 63.9% 67 100 33 49.3% 61 100 39 63.9% Rentals 23 25 2 8.7% 21 25 4 19.0% 23 25 2 8.7% Taxes 131 169 38 29.0% 164 169 5 3.0% 131 169 38 29.0% Utilities 130 128 (2) -1.5% 139 128 (11) -7.9% 130 128 (2) -1.5% Repairs & Maintenance 386 344 (42) -10.9% 420 344 (76) -18.1% 386 344 (42) -10.9% Comm. Assoc. Annual Charge Share Grant Depreciation 922 1,180 258 28.0% 1,059 1,180 121 11.4% 922 1,180 258 28.0% Interest Expense Allocation 154 133 (21) -13.6% 165 133 (32) -19.4% 154 133 (21) -13.6% Alloc. of Selling Expenses 149 135 (14) -9.4% 138 135 (3) -2.2% 149 135 (14) -9.4% Alloc. of Department's Admin. 126 142 16 12.7% 131 142 11 8.4% 126 142 16 12.7% Alloc. of Branding and Media Production 225 229 4 1.8% 236 229 (7) -3.0% 225 229 4 1.8%

Total Operating Expenses 4,554 4,728 174 3.8% 4,659 4,728 69 1.5% 4,554 4,728 174 3.8%

Increase/(Decrease) in Net Assets from Operations (595) (1,247) (652) -109.6% (1,209) (1,247) (38) -3.1% (595) (1,247) (652) -109.6%


Increase/(Decrease) in Net Assets (912) (1,525) (613) -67.2% (1,485) (1,525) (40) -2.7% (912) (1,525) (613) -67.2%

31

FAIRWAY HILLS GOLF CLUB


Variance %


The variance in Direct Membership Income versus the prior year is primarily due to the new membership structure implemented in FY18. The variance in Fees Income versus Budget is primarily a result of decreased rounds played due to a wet summer, decreased outing demand and lower than anticipated fee-based programming, such as Foot Golf and the indoor golf range. The variance in Gain (Loss) on Fixed Asset Disposals Income versus Budget is due to the flood in 2017 and the clubhouse renovation in FY 18 resulting in the associated loss. The variance in Employee Benefits Expense versus Budget is due to a vacant full-time position for part of the year, as well as benefit selections of team members. The variance in Depreciation Expenses versus Budget is due to depreciation expenses associated with the bridge replacement from the flood in FY 17 and the timing of capital projects. The Alloc. of Admin. Serv. Expenses is formula driven. See the FY 17/18 Budget document, Allocation Formulas section, for a detailed explanation of the formula.

32

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSFAIRWAY HILLS GOLF CLUB




Income: Annual Charge Tuition & Enrollment Direct Memberships 43 40 (3) -7.0% 72 40 (32) -44.4% 43 40 (3) -7.0% Fees 979 585 (394) -40.2% 728 585 (143) -19.6% 979 585 (394) -40.2% Rental Income 129 146 17 13.2% 142 146 4 2.8% 129 146 17 13.2% Sales 93 82 (11) -11.8% 101 82 (19) -18.8% 93 82 (11) -11.8% Gain (Loss) on Fixed Asset Disposals (39) (39) -100.0% (35) (39) (4) -11.4% (39) (39) -100.0% Other Income 1 (1) -100.0% Membership Allocations 293 277 (16) -5.5% 278 277 (1) -0.4% 293 277 (16) -5.5%

Total Income 1,537 1,091 (446) -29.0% 1,287 1,091 (196) -15.2% 1,537 1,091 (446) -29.0%

Expenses: Salary & Wages 630 591 (39) -6.2% 612 591 (21) -3.4% 630 591 (39) -6.2% Annual Performance Incentives 2 (2) -100.0% 2 (2) -100.0% Contract Labor Payroll Taxes 53 50 (3) -5.7% 52 50 (2) -3.8% 53 50 (3) -5.7% Employee Benefits 102 71 (31) -30.4% 88 71 (17) -19.3% 102 71 (31) -30.4% Cost Of Sales 67 54 (13) -19.4% 70 54 (16) -22.9% 67 54 (13) -19.4% Operating Supplies/Expenses 108 89 (19) -17.6% 101 89 (12) -11.9% 108 89 (19) -17.6% Insurance 20 13 (7) -35.0% 11 13 2 18.2% 20 13 (7) -35.0% Fees 17 30 13 76.5% 20 30 10 50.0% 17 30 13 76.5% Rentals 10 11 1 10.0% 11 11 10 11 1 10.0% Taxes 54 62 8 14.8% 53 62 9 17.0% 54 62 8 14.8% Utilities 59 58 (1) -1.7% 49 58 9 18.4% 59 58 (1) -1.7% Repairs & Maintenance 163 137 (26) -16.0% 172 137 (35) -20.3% 163 137 (26) -16.0% Comm. Assoc. Annual Charge Share Grant Depreciation 201 303 102 50.7% 253 303 50 19.8% 201 303 102 50.7% Interest Expense Allocation 51 47 (4) -7.8% 53 47 (6) -11.3% 51 47 (4) -7.8% Alloc. of Selling Expenses 27 22 (5) -18.5% 28 22 (6) -21.4% 27 22 (5) -18.5% Alloc. of Department's Admin. 48 51 3 6.3% 49 51 2 4.1% 48 51 3 6.3% Alloc. of Branding and Media Production 85 82 (3) -3.5% 88 82 (6) -6.8% 85 82 (3) -3.5%





33

HOBBIT'S GLEN GOLF CLUB


Variance %

Year-to-Date Actual vs. Budget (229) -36.4%This Year’s Actual vs. Last Year’s Actual 101 10.5%

The variances in Direct Memberships Income and Membership Allocations versus the prior year are primarily due to the new membership structure and allocation methodology implemented in FY 18. In FY 17 Direct Memberships included allocations of Package Plan memberships believed to be related to the value of the amenities provided. In FY 18 Direct Memberships include only pure golf membership income; i.e., 7Day Golf. The variance in Fees Expenses versus Budget is primarily due to the fees for the Clarabridge member experience software, additional tree removal work and for Golf Genius (tournament management software). The variance in Taxes versus Budget is primarily due to the new Clubhouse real estate taxes being higher than anticipated.

34

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSHOBBIT'S GLEN GOLF CLUB




Income: Annual Charge Tuition & Enrollment Direct Memberships 389 375 (14) -3.6% 766 375 (391) -51.0% 389 375 (14) -3.6% Fees 571 456 (115) -20.1% 507 456 (51) -10.1% 571 456 (115) -20.1% Rental Income 242 231 (11) -4.5% 221 231 10 4.5% 242 231 (11) -4.5% Sales 77 90 13 16.9% 81 90 9 11.1% 77 90 13 16.9% Gain (Loss) on Fixed Asset Disposals (3) (3) -100.0% (3) (3) -100.0% (3) (3) -100.0% Other Income Membership Allocations 1,143 1,241 98 8.6% 588 1,241 653 111.1% 1,143 1,241 98 8.6%

Total Income 2,422 2,390 (32) -1.3% 2,163 2,390 227 10.5% 2,422 2,390 (32) -1.3%

Expenses: Salary & Wages 775 790 15 1.9% 744 790 46 6.2% 775 790 15 1.9% Annual Performance Incentives 2 (2) -100.0% 2 (2) -100.0% Contract Labor 1 1 100.0% 3 1 (2) -66.7% 1 1 100.0% Payroll Taxes 64 66 2 3.1% 63 66 3 4.8% 64 66 2 3.1% Employee Benefits 149 136 (13) -8.7% 117 136 19 16.2% 149 136 (13) -8.7% Cost Of Sales 51 74 23 45.1% 70 74 4 5.7% 51 74 23 45.1% Operating Supplies/Expenses 194 193 (1) -0.5% 175 193 18 10.3% 194 193 (1) -0.5% Insurance 30 15 (15) -50.0% 13 15 2 15.4% 30 15 (15) -50.0% Fees 44 70 26 59.1% 47 70 23 48.9% 44 70 26 59.1% Rentals 13 14 1 7.7% 10 14 4 40.0% 13 14 1 7.7% Taxes 77 107 30 39.0% 111 107 (4) -3.6% 77 107 30 39.0% Utilities 71 70 (1) -1.4% 90 70 (20) -22.2% 71 70 (1) -1.4% Repairs & Maintenance 223 207 (16) -7.2% 248 207 (41) -16.5% 223 207 (16) -7.2% Comm. Assoc. Annual Charge Share Grant Depreciation 721 877 156 21.6% 806 877 71 8.8% 721 877 156 21.6% Interest Expense Allocation 103 86 (17) -16.5% 112 86 (26) -23.2% 103 86 (17) -16.5% Alloc. of Selling Expenses 122 113 (9) -7.4% 110 113 3 2.7% 122 113 (9) -7.4% Alloc. of Department's Admin. 78 91 13 16.7% 82 91 9 11.0% 78 91 13 16.7% Alloc. of Branding and Media Production 140 147 7 5.0% 148 147 (1) -0.7% 140 147 7 5.0%


Increase/(Decrease) in Net Assets from Operations (435) (667) (232) -53.3% (786) (667) 119 15.1% (435) (667) (232) -53.3%


Increase/(Decrease) in Net Assets (629) (858) (229) -36.4% (959) (858) 101 10.5% (629) (858) (229) -36.4%

35

HAVEN ON THE LAKE


Variance %


The variances in Direct Membership Income versus Budget and the prior year are due to the growing membership base and more members choosing the inclusive membership option. The variance in Fees Income versus Budget is associated with building our membership base with members choosing the options that include classes, resulting in lower than expected drop-in class participation and greater membership revenue. The variances in Rental Income versus Budget and the prior year are primarily related to the sublease for spa services and an increase in demand for facility rentals related to workshops, conferences and individual events. The variances in Operating Supplies/Expenses versus Budget and the prior year are due to the bad debt expense related to reserve for rental income associated with tenant’s lease. The variance in Repairs & Maintenance Expenses versus the prior year is due to the need for less facility repairs and improvements. The variance in Depreciation Expenses versus Budget is due to adjusting the estimated economic useful life of asset to the original lease term and the related straight-line amortization of lease payments for the duration of the original lease. The Alloc. of Admin. Serv. Expenses is formula driven. See the FY 17/18 Budget document, Allocation Formulas section, for a detailed explanation of the formula.

36

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSHAVEN ON THE LAKE




Income: Annual Charge Tuition & Enrollment Direct Memberships 622 942 320 51.4% 676 942 266 39.3% 622 942 320 51.4% Fees 290 209 (81) -27.9% 180 209 29 16.1% 290 209 (81) -27.9% Rental Income 50 143 93 186.0% 71 143 72 101.4% 50 143 93 186.0% Sales 5 (5) -100.0% 5 (5) -100.0% Gain (Loss) on Fixed Asset Disposals Other Income 12 (12) -100.0% Membership Allocations 264 233 (31) -11.7% 219 233 14 6.4% 264 233 (31) -11.7%

Total Income 1,231 1,527 296 24.0% 1,158 1,527 369 31.9% 1,231 1,527 296 24.0%

Expenses: Salary & Wages 971 957 (14) -1.4% 960 957 (3) -0.3% 971 957 (14) -1.4% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor Payroll Taxes 72 82 10 13.9% 82 82 72 82 10 13.9% Employee Benefits 73 63 (10) -13.7% 64 63 (1) -1.6% 73 63 (10) -13.7% Cost Of Sales 3 (3) -100.0% 3 (3) -100.0% Operating Supplies/Expenses 155 286 131 84.5% 151 286 135 89.4% 155 286 131 84.5% Insurance 22 11 (11) -50.0% 10 11 1 10.0% 22 11 (11) -50.0% Fees 1 15 14 1400.0% 25 15 (10) -40.0% 1 15 14 1400.0% Rentals 1,007 1,044 37 3.7% 1,070 1,044 (26) -2.4% 1,007 1,044 37 3.7% Taxes 2 1 (1) -50.0% 1 1 2 1 (1) -50.0% Utilities 3 3 2 3 1 50.0% 3 3 Repairs & Maintenance 157 122 (35) -22.3% 174 122 (52) -29.9% 157 122 (35) -22.3% Comm. Assoc. Annual Charge Share Grant Depreciation 272 545 273 100.4% 498 545 47 9.4% 272 545 273 100.4% Interest Expense Allocation 52 39 (13) -25.0% 50 39 (11) -22.0% 52 39 (13) -25.0% Alloc. of Selling Expenses 71 82 11 15.5% 73 82 9 12.3% 71 82 11 15.5% Alloc. of Department's Admin. 86 106 20 23.3% 97 106 9 9.3% 86 106 20 23.3% Alloc. of Branding and Media Production 155 172 17 11.0% 175 172 (3) -1.7% 155 172 17 11.0%


Increase/(Decrease) in Net Assets from Operations (1,872) (2,001) (129) -6.9% (2,274) (2,001) 273 12.0% (1,872) (2,001) (129) -6.9%


Increase/(Decrease) in Net Assets (1,970) (2,123) (153) -7.8% (2,367) (2,123) 244 10.3% (1,970) (2,123) (153) -7.8%

37

ICE RINK


Variance %


The variances in Gain (Loss) on Fixed Asset Disposals Income versus Budget and the prior year are due to the disposal of the chiller and related equipment such as cooler towers, dehumidification system, heat wheel, ammonia system condenser and renovation work completed in FY 18. The variance in Membership Allocations versus the prior year is primarily due to the new membership structure and allocation methodology implemented in FY 18. The variance in Insurance Expenses versus Budget is primarily due to lower than anticipated general liability expense. An actuarial evaluation was performed at year-end and additional funding was not required. The variance in Repairs & Maintenance Expense versus Budget is primarily due to the replacement of the compressor monitor panel and mechanical overhaul of the two Zambonis. The variance in Depreciation Expenses versus the prior year is primarily due to the timing of closing the renovation project. The majority of the facility improvement renovation was put in service and depreciation began in the fourth quarter of FY 18 and the balance of the project will be put in service in FY 19.

38

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSICE RINK




Income: Annual Charge Tuition & Enrollment Direct Memberships 2 (2) -100.0% Fees 446 412 (34) -7.6% 451 412 (39) -8.6% 446 412 (34) -7.6% Rental Income 643 611 (32) -5.0% 627 611 (16) -2.6% 643 611 (32) -5.0% Sales 60 42 (18) -30.0% 44 42 (2) -4.5% 60 42 (18) -30.0% Gain (Loss) on Fixed Asset Disposals (38) (216) (178) -468.4% (1) (216) (215) -21500.0% (38) (216) (178) -468.4% Other Income 5 3 (2) -40.0% 3 3 5 3 (2) -40.0% Membership Allocations 89 108 19 21.3% 22 108 86 390.9% 89 108 19 21.3%

Total Income 1,205 960 (245) -20.3% 1,148 960 (188) -16.4% 1,205 960 (245) -20.3%

Expenses: Salary & Wages 387 359 (28) -7.2% 353 359 6 1.7% 387 359 (28) -7.2% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor Payroll Taxes 35 32 (3) -8.6% 31 32 1 3.2% 35 32 (3) -8.6% Employee Benefits 33 27 (6) -18.2% 28 27 (1) -3.6% 33 27 (6) -18.2% Cost Of Sales 40 23 (17) -42.5% 24 23 (1) -4.2% 40 23 (17) -42.5% Operating Supplies/Expenses 55 47 (8) -14.5% 49 47 (2) -4.1% 55 47 (8) -14.5% Insurance 58 25 (33) -56.9% 22 25 3 13.6% 58 25 (33) -56.9% Fees 110 114 4 3.6% 128 114 (14) -10.9% 110 114 4 3.6% Rentals 6 6 100.0% 5 6 1 20.0% 6 6 100.0% Taxes 18 17 (1) -5.6% 17 17 18 17 (1) -5.6% Utilities 159 137 (22) -13.8% 147 137 (10) -6.8% 159 137 (22) -13.8% Repairs & Maintenance 85 111 26 30.6% 141 111 (30) -21.3% 85 111 26 30.6% Comm. Assoc. Annual Charge Share Grant Depreciation 160 133 (27) -16.9% 94 133 39 41.5% 160 133 (27) -16.9% Interest Expense Allocation 6 5 (1) -16.7% 6 5 (1) -16.7% 6 5 (1) -16.7% Alloc. of Selling Expenses 7 8 1 14.3% 2 8 6 300.0% 7 8 1 14.3% Alloc. of Department's Admin. 35 35 33 35 2 6.1% 35 35 Alloc. of Branding and Media Production 64 56 (8) -12.5% 59 56 (3) -5.1% 64 56 (8) -12.5%


Increase/(Decrease) in Net Assets from Operations (48) (175) (127) -264.6% 9 (175) (184) -2044.4% (48) (175) (127) -264.6%



39

INDOOR AND OUTDOOR TENNIS CLUBS


Variance %

Year-to-Date Actual vs. Budget 101 22.1%This Year’s Actual vs. Last Year’s Actual (508) -336.4%

The variance in Direct Memberships Income versus the prior year is primarily due to the new membership structure and allocation methodology implemented in FY 18. Beginning in FY 18, “Direct Memberships” represent income related to the CA memberships that involve only one facility; i.e., there are no longer “Tennis Only” memberships. The variances in Gain (Loss) on Fixed Asset Disposals Income versus Budget and the prior year are due to the closing of the Owen Brown Tennis Bubble including the steel structure, HVAC, oil burner, blower/fan, etc. The variance in Membership Allocations versus the prior year is primarily due to the new membership structure and allocation methodology implemented in FY 18. The variance in Fees Expenses versus Budget is primarily due to architect plans and fees, blueprint plan analysis and all design fees related to the removal and conversion of the Owen Brown Tennis Bubble courts into three outdoor tennis and six pickleball courts. The variances in Repairs & Maintenance Expenses versus Budget and the prior year are due to costs associated with the removal of the Owen Brown Tennis Bubble and related repairs. The variances in Depreciation Expenses versus Budget and the prior year are related to the opening of Long Reach Tennis Club in the fourth quarter of FY 18 and are due to the depreciation savings for the disposal of the bubble and structure noted above, as well as a full year of depreciation being budgeted for the Long Reach Tennis Club.

40

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSINDOOR AND OUTDOOR TENNIS CLUBS




Income: Annual Charge Tuition & Enrollment Direct Memberships 51 (51) -100.0% Fees 1,642 1,540 (102) -6.2% 1,581 1,540 (41) -2.6% 1,642 1,540 (102) -6.2% Rental Income 4 (4) -100.0% 1 (1) -100.0% 4 (4) -100.0% Sales 18 15 (3) -16.7% 15 15 18 15 (3) -16.7% Gain (Loss) on Fixed Asset Disposals (64) (285) (221) -345.3% (285) (285) -100.0% (64) (285) (221) -345.3% Other Income Membership Allocations 227 260 33 14.5% 188 260 72 38.3% 227 260 33 14.5%

Total Income 1,827 1,530 (297) -16.3% 1,836 1,530 (306) -16.7% 1,827 1,530 (297) -16.3%

Expenses: Salary & Wages 848 755 (93) -11.0% 722 755 33 4.6% 848 755 (93) -11.0% Annual Performance Incentives 2 (2) -100.0% 2 (2) -100.0% Contract Labor Payroll Taxes 75 61 (14) -18.7% 59 61 2 3.4% 75 61 (14) -18.7% Employee Benefits 82 77 (5) -6.1% 99 77 (22) -22.2% 82 77 (5) -6.1% Cost Of Sales 13 11 (2) -15.4% 10 11 1 10.0% 13 11 (2) -15.4% Operating Supplies/Expenses 116 95 (21) -18.1% 100 95 (5) -5.0% 116 95 (21) -18.1% Insurance 15 7 (8) -53.3% 6 7 1 16.7% 15 7 (8) -53.3% Fees 1 29 28 2800.0% 14 29 15 107.1% 1 29 28 2800.0% Rentals 4 5 1 25.0% 1 5 4 400.0% 4 5 1 25.0% Taxes 9 8 (1) -11.1% 8 8 9 8 (1) -11.1% Utilities 129 125 (4) -3.1% 102 125 23 22.5% 129 125 (4) -3.1% Repairs & Maintenance 72 127 55 76.4% 71 127 56 78.9% 72 127 55 76.4% Comm. Assoc. Annual Charge Share Grant Depreciation 568 291 (277) -48.8% 185 291 106 57.3% 568 291 (277) -48.8% Interest Expense Allocation 19 15 (4) -21.1% 19 15 (4) -21.1% 19 15 (4) -21.1% Alloc. of Selling Expenses 18 18 19 18 (1) -5.3% 18 18 Alloc. of Department's Admin. 60 54 (6) -10.0% 44 54 10 22.7% 60 54 (6) -10.0% Alloc. of Branding and Media Production 108 87 (21) -19.4% 79 87 8 10.1% 108 87 (21) -19.4%


Increase/(Decrease) in Net Assets from Operations (312) (235) 77 24.7% 298 (235) (533) -178.9% (312) (235) 77 24.7%


Increase/(Decrease) in Net Assets (458) (357) 101 22.1% 151 (357) (508) -336.4% (458) (357) 101 22.1%

41

MEMBER ADVANTAGE


Variance %


The variances in Sales Income versus Budget and the prior year are due to the decision prior to FY 17 to eliminate the merchant gift cards and only sell the remaining inventory on hand. The variance in Membership Allocations versus the prior year is due to the new membership structure and allocation methodology implemented in FY 18. “Membership Allocations” in FY 18 replaces the “Package Plan Allocation” and includes the income related to the four new memberships: Play, CA Fit&Play, 5 Day Golf&Play, and Golf, Fit&Play. See the FY 18 Membership Revenue Allocation Schedule in the Other Reports section for more detail regarding Direct versus Allocated Memberships. The Allocation of Selling Expenses is formula driven. See the FY 17/18 Budget document, Allocation Formulas section, for a detailed explanation of the formula. The Allocation of Administrative Services Expenses is formula driven. See the FY 17/18 Budget document, Allocation Formulas section, for a detailed explanation of the formula.

42

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSMEMBER ADVANTAGE




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales 160 109 (51) -31.9% 185 109 (76) -41.1% 160 109 (51) -31.9% Gain (Loss) on Fixed Asset Disposals Other Income 15 (15) -100.0% Membership Allocations 200 200 649 200 (449) -69.2% 200 200

Total Income 360 309 (51) -14.2% 849 309 (540) -63.6% 360 309 (51) -14.2%

Expenses: Salary & Wages 48 42 (6) -12.5% 43 42 (1) -2.3% 48 42 (6) -12.5% Annual Performance Incentives Contract Labor Payroll Taxes 4 3 (1) -25.0% 3 3 4 3 (1) -25.0% Employee Benefits 11 8 (3) -27.3% 8 8 11 8 (3) -27.3% Cost Of Sales 147 122 (25) -17.0% 209 122 (87) -41.6% 147 122 (25) -17.0% Operating Supplies/Expenses 6 3 (3) -50.0% 4 3 (1) -25.0% 6 3 (3) -50.0% Insurance Fees Rentals Taxes Utilities Repairs & Maintenance Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses 16 14 (2) -12.5% 53 14 (39) -73.6% 16 14 (2) -12.5% Alloc. of Department's Admin. 7 6 (1) -14.3% 8 6 (2) -25.0% 7 6 (1) -14.3% Alloc. of Branding and Media Production 12 10 (2) -16.7% 15 10 (5) -33.3% 12 10 (2) -16.7%

Total Operating Expenses 251 208 (43) -17.1% 343 208 (135) -39.4% 251 208 (43) -17.1%

Increase/(Decrease) in Net Assets from Operations 109 101 (8) -7.3% 506 101 (405) -80.0% 109 101 (8) -7.3%


Increase/(Decrease) in Net Assets 80 76 (4) -5.0% 438 76 (362) -82.6% 80 76 (4) -5.0%

43

INTENTIONALLY BLANK

44

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSKATEPARK/SPORTSPARK SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 111 96 (15) -13.5% 93 96 3 3.2% 111 96 (15) -13.5% Rental Income 79 59 (20) -25.3% 60 59 (1) -1.7% 79 59 (20) -25.3% Sales 19 14 (5) -26.3% 13 14 1 7.7% 19 14 (5) -26.3% Gain (Loss) on Fixed Asset Disposals (1) (1) -100.0% (1) (1) -100.0% (1) (1) -100.0% Other Income 1 (1) -100.0% Membership Allocations 76 93 17 22.4% 90 93 3 3.3% 76 93 17 22.4%

Total Income 285 261 (24) -8.4% 257 261 4 1.6% 285 261 (24) -8.4%

Expenses: Salary & Wages 155 127 (28) -18.1% 118 127 9 7.6% 155 127 (28) -18.1% Annual Performance Incentives 1 1 100.0% 1 1 100.0% 1 1 100.0% Contract Labor Payroll Taxes 14 11 (3) -21.4% 10 11 1 10.0% 14 11 (3) -21.4% Employee Benefits 31 17 (14) -45.2% 21 17 (4) -19.0% 31 17 (14) -45.2% Cost Of Sales 11 10 (1) -9.1% 9 10 1 11.1% 11 10 (1) -9.1% Operating Supplies/Expenses 37 24 (13) -35.1% 28 24 (4) -14.3% 37 24 (13) -35.1% Insurance 3 3 3 3 3 3 Fees 12 14 2 16.7% 17 14 (3) -17.6% 12 14 2 16.7% Rentals 5 5 3 5 2 66.7% 5 5 Taxes 9 8 (1) -11.1% 8 8 9 8 (1) -11.1% Utilities 27 22 (5) -18.5% 24 22 (2) -8.3% 27 22 (5) -18.5% Repairs & Maintenance 46 44 (2) -4.3% 35 44 9 25.7% 46 44 (2) -4.3% Comm. Assoc. Annual Charge Share Grant Depreciation 94 105 11 11.7% 116 105 (11) -9.5% 94 105 11 11.7% Interest Expense Allocation 20 12 (8) -40.0% 15 12 (3) -20.0% 20 12 (8) -40.0% Alloc. of Selling Expenses 6 6 7 6 (1) -14.3% 6 6 Alloc. of Department's Admin. 15 13 (2) -13.3% 12 13 1 8.3% 15 13 (2) -13.3% Alloc. of Branding and Media Production 25 22 (3) -12.0% 23 22 (1) -4.3% 25 22 (3) -12.0%


Increase/(Decrease) in Net Assets from Operations (225) (183) 42 18.7% (192) (183) 9 4.7% (225) (183) 42 18.7%

Alloc. of Admin. Serv. Expenses 23 20 (3) -13.0% 20 20 23 20 (3) -13.0%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (248) (203) 45 18.1% (212) (203) 9 4.2% (248) (203) 45 18.1%

45

SKATEPARK


Variance %


No line-item variance over 25 percent and $25,000.

46

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSKATEPARK




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 5 2 (3) -60.0% 3 2 (1) -33.3% 5 2 (3) -60.0% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations 2 4 2 100.0% 1 4 3 300.0% 2 4 2 100.0%

Total Income 7 6 (1) -14.3% 4 6 2 50.0% 7 6 (1) -14.3%

Expenses: Salary & Wages 21 10 (11) -52.4% 14 10 (4) -28.6% 21 10 (11) -52.4% Annual Performance Incentives Contract Labor Payroll Taxes 2 1 (1) -50.0% 1 1 2 1 (1) -50.0% Employee Benefits 1 (1) -100.0% Cost Of Sales Operating Supplies/Expenses 7 2 (5) -71.4% 2 2 7 2 (5) -71.4% Insurance 1 1 1 1 1 1 Fees 1 (1) -100.0% 1 (1) -100.0% 1 (1) -100.0% Rentals Taxes Utilities 6 4 (2) -33.3% 6 4 (2) -33.3% 6 4 (2) -33.3% Repairs & Maintenance 6 2 (4) -66.7% 4 2 (2) -50.0% 6 2 (4) -66.7% Comm. Assoc. Annual Charge Share Grant Depreciation 13 12 (1) -7.7% 12 12 13 12 (1) -7.7% Interest Expense Allocation 2 1 (1) -50.0% 1 1 2 1 (1) -50.0% Alloc. of Selling Expenses Alloc. of Department's Admin. 2 1 (1) -50.0% 1 1 2 1 (1) -50.0% Alloc. of Branding and Media Production 3 2 (1) -33.3% 2 2 3 2 (1) -33.3%



Alloc. of Admin. Serv. Expenses 1 (1) -100.0% 1 (1) -100.0%Non-Operating Exp./Contingencies


47

SPORTSPARK


Variance %



48

Columbia Association, Inc. DEPARTMENT OF SPORT AND FITNESSSPORTSPARK




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 106 94 (12) -11.3% 90 94 4 4.4% 106 94 (12) -11.3% Rental Income 79 59 (20) -25.3% 60 59 (1) -1.7% 79 59 (20) -25.3% Sales 19 14 (5) -26.3% 13 14 1 7.7% 19 14 (5) -26.3% Gain (Loss) on Fixed Asset Disposals (1) (1) -100.0% (1) (1) -100.0% (1) (1) -100.0% Other Income 1 (1) -100.0% Membership Allocations 74 89 15 20.3% 89 89 74 89 15 20.3%

Total Income 278 255 (23) -8.3% 253 255 2 0.8% 278 255 (23) -8.3%

Expenses: Salary & Wages 134 117 (17) -12.7% 104 117 13 12.5% 134 117 (17) -12.7% Annual Performance Incentives 1 1 100.0% 1 1 100.0% 1 1 100.0% Contract Labor Payroll Taxes 12 10 (2) -16.7% 9 10 1 11.1% 12 10 (2) -16.7% Employee Benefits 31 17 (14) -45.2% 20 17 (3) -15.0% 31 17 (14) -45.2% Cost Of Sales 11 10 (1) -9.1% 9 10 1 11.1% 11 10 (1) -9.1% Operating Supplies/Expenses 30 22 (8) -26.7% 26 22 (4) -15.4% 30 22 (8) -26.7% Insurance 2 2 2 2 2 2 Fees 11 14 3 27.3% 16 14 (2) -12.5% 11 14 3 27.3% Rentals 5 5 3 5 2 66.7% 5 5 Taxes 9 8 (1) -11.1% 8 8 9 8 (1) -11.1% Utilities 21 18 (3) -14.3% 18 18 21 18 (3) -14.3% Repairs & Maintenance 40 42 2 5.0% 31 42 11 35.5% 40 42 2 5.0% Comm. Assoc. Annual Charge Share Grant Depreciation 81 93 12 14.8% 104 93 (11) -10.6% 81 93 12 14.8% Interest Expense Allocation 18 11 (7) -38.9% 14 11 (3) -21.4% 18 11 (7) -38.9% Alloc. of Selling Expenses 6 6 7 6 (1) -14.3% 6 6 Alloc. of Department's Admin. 13 12 (1) -7.7% 11 12 1 9.1% 13 12 (1) -7.7% Alloc. of Branding and Media Production 22 20 (2) -9.1% 21 20 (1) -4.8% 22 20 (2) -9.1%

Total Operating Expenses 446 408 (38) -8.5% 403 408 5 1.2% 446 408 (38) -8.5%

Increase/(Decrease) in Net Assets from Operations (168) (153) 15 8.9% (150) (153) (3) -2.0% (168) (153) 15 8.9%


Increase/(Decrease) in Net Assets (190) (173) 17 8.9% (170) (173) (3) -1.8% (190) (173) 17 8.9%

49

INTENTIONALLY BLANK

50

Community Services

Columbia Association, Inc.DEPARTMENT OF COMMUNITY SERVICES SUMMARY




Income: Annual Charge Tuition & Enrollment 4,364 4,533 169 3.9% 4,269 4,533 264 6.2% 4,364 4,533 169 3.9% Direct Memberships Fees 34 29 (5) -14.7% 25 29 4 16.0% 34 29 (5) -14.7% Rental Income 76 75 (1) -1.3% 75 75 76 75 (1) -1.3% Sales 27 20 (7) -25.9% 13 20 7 53.8% 27 20 (7) -25.9% Gain (Loss) on Fixed Asset Disposals (6) 6 100.0% (6) 6 100.0% Other Income 49 23 (26) -53.1% 34 23 (11) -32.4% 49 23 (26) -53.1% Membership Allocations

Total Income 4,544 4,680 136 3.0% 4,416 4,680 264 6.0% 4,544 4,680 136 3.0%

Expenses: Salary & Wages 3,390 3,321 (69) -2.0% 3,280 3,321 41 1.3% 3,390 3,321 (69) -2.0% Annual Performance Incentives 8 (8) -100.0% 1 (1) -100.0% 8 (8) -100.0% Contract Labor 5 1 (4) -80.0% 1 1 5 1 (4) -80.0% Payroll Taxes 304 277 (27) -8.9% 268 277 9 3.4% 304 277 (27) -8.9% Employee Benefits 422 371 (51) -12.1% 367 371 4 1.1% 422 371 (51) -12.1% Cost Of Sales 11 16 5 45.5% 10 16 6 60.0% 11 16 5 45.5% Operating Supplies/Expenses 799 665 (134) -16.8% 636 665 29 4.6% 799 665 (134) -16.8% Insurance 58 34 (24) -41.4% 30 34 4 13.3% 58 34 (24) -41.4% Fees 870 972 102 11.7% 584 972 388 66.4% 870 972 102 11.7% Rentals 230 251 21 9.1% 205 251 46 22.4% 230 251 21 9.1% Taxes 4 2 (2) -50.0% 3 2 (1) -33.3% 4 2 (2) -50.0% Utilities 105 78 (27) -25.7% 95 78 (17) -17.9% 105 78 (27) -25.7% Repairs & Maintenance 138 176 38 27.5% 143 176 33 23.1% 138 176 38 27.5% Comm. Assoc. Annual Charge Share Grant Depreciation 188 116 (72) -38.3% 128 116 (12) -9.4% 188 116 (72) -38.3% Interest Expense Allocation 12 11 (1) -8.3% 13 11 (2) -15.4% 12 11 (1) -8.3% Alloc. of Selling Expenses Alloc. of Department's Admin. (41) (41) (39) (41) (2) -5.1% (41) (41) Alloc. of Branding and Media Production 331 308 (23) -6.9% 296 308 12 4.1% 331 308 (23) -6.9%


Increase/(Decrease) in Net Assets from Operations (2,290) (1,878) 412 18.0% (1,605) (1,878) (273) -17.0% (2,290) (1,878) 412 18.0%

Alloc. of Admin. Serv. Expenses 1,066 1,015 (51) -4.8% 948 1,015 67 7.1% 1,066 1,015 (51) -4.8%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (3,356) (2,893) 463 13.8% (2,553) (2,893) (340) -13.3% (3,356) (2,893) 463 13.8%

51

COMMUNITY SERVICES ADMINISTRATION


Variance %



52

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESCOMMUNITY SERVICES ADMINISTRATION




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 4 10 6 150.0% 10 10 100.0% 4 10 6 150.0% Membership Allocations

Total Income 4 10 6 150.0% 10 10 100.0% 4 10 6 150.0%

Expenses: Salary & Wages 404 433 29 7.2% 404 433 29 7.2% 404 433 29 7.2% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% 1 (1) -100.0% Contract Labor Payroll Taxes 29 31 2 6.9% 28 31 3 10.7% 29 31 2 6.9% Employee Benefits 53 52 (1) -1.9% 45 52 7 15.6% 53 52 (1) -1.9% Cost Of Sales Operating Supplies/Expenses 42 24 (18) -42.9% 30 24 (6) -20.0% 42 24 (18) -42.9% Insurance Fees 31 24 (7) -22.6% 21 24 3 14.3% 31 24 (7) -22.6% Rentals 28 29 1 3.6% 28 29 1 3.6% 28 29 1 3.6% Taxes Utilities 3 2 (1) -33.3% 1 2 1 100.0% 3 2 (1) -33.3% Repairs & Maintenance 1 1 1 1 100.0% 1 1 Comm. Assoc. Annual Charge Share Grant Depreciation 1 1 100.0% 5 1 (4) -80.0% 1 1 100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. (588) (587) 1 0.2% (563) (587) (24) -4.3% (588) (587) 1 0.2% Alloc. of Branding and Media Production

Total Operating Expenses 4 10 6 150.0% 10 10 100.0% 4 10 6 150.0%




53

ART CENTER


Variance %



54

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESART CENTER




Income: Annual Charge Tuition & Enrollment 122 102 (20) -16.4% 101 102 1 1.0% 122 102 (20) -16.4% Direct Memberships Fees 7 14 7 100.0% 12 14 2 16.7% 7 14 7 100.0% Rental Income 13 13 13 13 13 13 Sales 24 15 (9) -37.5% 12 15 3 25.0% 24 15 (9) -37.5% Gain (Loss) on Fixed Asset Disposals Other Income 7 (7) -100.0% Membership Allocations

Total Income 166 144 (22) -13.3% 145 144 (1) -0.7% 166 144 (22) -13.3%

Expenses: Salary & Wages 382 393 11 2.9% 388 393 5 1.3% 382 393 11 2.9% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor 1 1 100.0% 1 1 1 1 100.0% Payroll Taxes 33 33 33 33 33 33 Employee Benefits 59 53 (6) -10.2% 53 53 59 53 (6) -10.2% Cost Of Sales 9 13 4 44.4% 8 13 5 62.5% 9 13 4 44.4% Operating Supplies/Expenses 56 68 12 21.4% 69 68 (1) -1.4% 56 68 12 21.4% Insurance 9 5 (4) -44.4% 5 5 9 5 (4) -44.4% Fees 1 6 5 500.0% 6 6 1 6 5 500.0% Rentals 1 1 1 1 100.0% 1 1 Taxes 1 1 1 1 1 1 Utilities 45 24 (21) -46.7% 28 24 (4) -14.3% 45 24 (21) -46.7% Repairs & Maintenance 38 40 2 5.3% 53 40 (13) -24.5% 38 40 2 5.3% Comm. Assoc. Annual Charge Share Grant Depreciation 23 27 4 17.4% 35 27 (8) -22.9% 23 27 4 17.4% Interest Expense Allocation 1 2 1 100.0% 3 2 (1) -33.3% 1 2 1 100.0% Alloc. of Selling Expenses Alloc. of Department's Admin. 61 64 3 4.9% 69 64 (5) -7.2% 61 64 3 4.9% Alloc. of Branding and Media Production 37 36 (1) -2.7% 39 36 (3) -7.7% 37 36 (1) -2.7%

Total Operating Expenses 757 767 10 1.3% 791 767 (24) -3.0% 757 767 10 1.3%

Increase/(Decrease) in Net Assets from Operations (591) (623) (32) -5.4% (646) (623) 23 3.6% (591) (623) (32) -5.4%

Alloc. of Admin. Serv. Expenses 113 115 2 1.8% 119 115 (4) -3.4% 113 115 2 1.8%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (704) (738) (34) -4.8% (765) (738) 27 3.5% (704) (738) (34) -4.8%

55

COLUMBIA ARCHIVES


Variance %



56

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESCOLUMBIA ARCHIVES




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 1 1 1 1 1 1 Rental Income Sales 3 5 2 66.7% 1 5 4 400.0% 3 5 2 66.7% Gain (Loss) on Fixed Asset Disposals Other Income 1 1 100.0% 1 1 1 1 100.0% Membership Allocations

Total Income 4 7 3 75.0% 3 7 4 133.3% 4 7 3 75.0%

Expenses: Salary & Wages 197 182 (15) -7.6% 177 182 5 2.8% 197 182 (15) -7.6% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor 5 (5) -100.0% 5 (5) -100.0% Payroll Taxes 18 15 (3) -16.7% 13 15 2 15.4% 18 15 (3) -16.7% Employee Benefits 41 37 (4) -9.8% 36 37 1 2.8% 41 37 (4) -9.8% Cost Of Sales 1 3 2 200.0% 2 3 1 50.0% 1 3 2 200.0% Operating Supplies/Expenses 38 19 (19) -50.0% 16 19 3 18.8% 38 19 (19) -50.0% Insurance 2 1 (1) -50.0% 1 1 2 1 (1) -50.0% Fees 2 (2) -100.0% Rentals 45 22 (23) -51.1% 21 22 1 4.8% 45 22 (23) -51.1% Taxes Utilities 1 (1) -100.0% 1 (1) -100.0% Repairs & Maintenance 16 1 (15) -93.8% 1 1 16 1 (15) -93.8% Comm. Assoc. Annual Charge Share Grant Depreciation 5 (5) -100.0% 5 (5) -100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 34 27 (7) -20.6% 27 27 34 27 (7) -20.6% Alloc. of Branding and Media Production 21 15 (6) -28.6% 15 15 21 15 (6) -28.6%





57

FAMILY LIFE CENTER BUILDING LEASE


Variance %



58

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESFAMILY LIFE CENTER BUILDING LEASE




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income 44 43 (1) -2.3% 44 43 (1) -2.3% 44 43 (1) -2.3% Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income 44 43 (1) -2.3% 44 43 (1) -2.3% 44 43 (1) -2.3%

Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses Insurance 1 1 1 1 1 1 Fees Rentals Taxes Utilities 2 2 100.0% 1 2 1 100.0% 2 2 100.0% Repairs & Maintenance 4 18 14 350.0% 10 18 8 80.0% 4 18 14 350.0% Comm. Assoc. Annual Charge Share Grant Depreciation 38 35 (3) -7.9% 36 35 (1) -2.8% 38 35 (3) -7.9% Interest Expense Allocation 8 7 (1) -12.5% 8 7 (1) -12.5% 8 7 (1) -12.5% Alloc. of Selling Expenses Alloc. of Department's Admin. 5 6 1 20.0% 6 6 5 6 1 20.0% Alloc. of Branding and Media Production 3 3 3 3 3 3

Total Operating Expenses 59 72 13 22.0% 65 72 7 10.8% 59 72 13 22.0%




59

GRANTS - CITY WIDE


Variance %


The variance in Salary & Wages between FY 18 Actual and last year is due to the 50th Birthday Celebration, Inc. reimbursing CA for a portion of the salary costs associated with the Managing Director. The variance in Fees Expenses between FY 18 and the prior year is due to Board-approved grants to the Downtown Columbia Partnership and Inner Arbor Trust. The Allocation of Administrative Services Expenses is formula-driven. See the FY 17/18 Budget document, Allocation Formulas section, for a detailed explanation of the formula.

60

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESGRANTS - CITY WIDE




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income

Expenses: Salary & Wages 22 25 3 13.6% 60 25 (35) -58.3% 22 25 3 13.6% Annual Performance Incentives Contract Labor Payroll Taxes 1 4 3 300.0% 5 4 (1) -20.0% 1 4 3 300.0% Employee Benefits 1 4 3 300.0% 3 4 1 33.3% 1 4 3 300.0% Cost Of Sales Operating Supplies/Expenses Insurance Fees 629 630 1 0.2% 338 630 292 86.4% 629 630 1 0.2% Rentals Taxes Utilities Repairs & Maintenance Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 60 63 3 5.0% 41 63 22 53.7% 60 63 3 5.0% Alloc. of Branding and Media Production 36 36 23 36 13 56.5% 36 36





61

HORSE CENTER


Variance %


The variances in Fees Expenses versus Budget and the prior year are due to consulting fees for the master plan and facility studies. Depreciation Expenses are under Budget due to delayed projects which include the FY 16 and FY 18 barn roof replacement projects to close in the third quarter of FY 19.

62

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESHORSE CENTER




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income 16 17 1 6.3% 16 17 1 6.3% 16 17 1 6.3% Sales Gain (Loss) on Fixed Asset Disposals (6) 6 100.0% (6) 6 100.0% Other Income Membership Allocations

Total Income 10 17 7 70.0% 16 17 1 6.3% 10 17 7 70.0%

Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 1 1 100.0% 1 1 100.0% 1 1 100.0% Insurance Fees 85 85 100.0% 4 85 81 2025.0% 85 85 100.0% Rentals 1 1 100.0% 1 1 100.0% 1 1 100.0% Taxes Utilities Repairs & Maintenance 6 12 6 100.0% 4 12 8 200.0% 6 12 6 100.0% Comm. Assoc. Annual Charge Share Grant Depreciation 92 33 (59) -64.1% 32 33 1 3.1% 92 33 (59) -64.1% Interest Expense Allocation 2 1 (1) -50.0% 1 1 2 1 (1) -50.0% Alloc. of Selling Expenses Alloc. of Department's Admin. 10 13 3 30.0% 4 13 9 225.0% 10 13 3 30.0% Alloc. of Branding and Media Production 6 7 1 16.7% 2 7 5 250.0% 6 7 1 16.7%



Alloc. of Admin. Serv. Expenses 1 1 1 1 1 1Non-Operating Exp./Contingencies


63

MULTICULTURAL PROGRAMS


Variance %



64

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESMULTICULTURAL PROGRAMS




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 26 12 (14) -53.8% 12 12 26 12 (14) -53.8% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 3 3 100.0% 3 3 100.0% 3 3 100.0% Membership Allocations

Total Income 26 15 (11) -42.3% 12 15 3 25.0% 26 15 (11) -42.3%

Expenses: Salary & Wages 80 85 5 6.3% 75 85 10 13.3% 80 85 5 6.3% Annual Performance Incentives Contract Labor Payroll Taxes 7 6 (1) -14.3% 6 6 7 6 (1) -14.3% Employee Benefits 23 15 (8) -34.8% 16 15 (1) -6.3% 23 15 (8) -34.8% Cost Of Sales Operating Supplies/Expenses 21 40 19 90.5% 21 40 19 90.5% 21 40 19 90.5% Insurance 1 (1) -100.0% 1 (1) -100.0% Fees 5 8 3 60.0% 9 8 (1) -11.1% 5 8 3 60.0% Rentals 22 8 (14) -63.6% 8 8 22 8 (14) -63.6% Taxes Utilities 1 (1) -100.0% 1 (1) -100.0% Repairs & Maintenance Comm. Assoc. Annual Charge Share Grant Depreciation 1 (1) -100.0% 1 (1) -100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 15 16 1 6.7% 14 16 2 14.3% 15 16 1 6.7% Alloc. of Branding and Media Production 9 9 8 9 1 12.5% 9 9



Alloc. of Admin. Serv. Expenses 28 28 23 28 5 21.7% 28 28Non-Operating Exp./Contingencies


65

LAKEFRONT FESTIVAL


Variance %


The variance in Operating Supplies/Expenses versus Budget is because fewer supplies were needed for CA activities associated with the Columbia 50th Birthday Celebration than originally anticipated.

66

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESLAKEFRONT FESTIVAL




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 3 3 100.0% 3 3 100.0% 3 3 100.0% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 2 (2) -100.0% 2 (2) -100.0% Membership Allocations

Total Income 2 3 1 50.0% 3 3 100.0% 2 3 1 50.0%

Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 51 9 (42) -82.4% 10 9 (1) -10.0% 51 9 (42) -82.4% Insurance Fees 109 103 (6) -5.5% 93 103 10 10.8% 109 103 (6) -5.5% Rentals 3 (3) -100.0% 3 (3) -100.0% Taxes Utilities Repairs & Maintenance 3 (3) -100.0% 3 (3) -100.0% Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 15 11 (4) -26.7% 10 11 1 10.0% 15 11 (4) -26.7% Alloc. of Branding and Media Production 9 6 (3) -33.3% 6 6 9 6 (3) -33.3%





67

VOLUNTEER CENTER AND COLUMBIA COMMUNITY EXCHANGE


Variance %


The variance in Salary and Wages between FY 18 Actual and Budget is due to fewer part-time hours than originally anticipated in the Community Exchange and Volunteer Center programs.

68

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESVOLUNTEER CENTER AND COLUMBIA COMMUNITY EXCHANGE




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees (1) (1) -100.0% (1) (1) -100.0% (1) (1) -100.0% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 26 9 (17) -65.4% 26 9 (17) -65.4% 26 9 (17) -65.4% Membership Allocations

Total Income 26 8 (18) -69.2% 26 8 (18) -69.2% 26 8 (18) -69.2%

Expenses: Salary & Wages 158 118 (40) -25.3% 125 118 (7) -5.6% 158 118 (40) -25.3% Annual Performance Incentives Contract Labor Payroll Taxes 13 10 (3) -23.1% 10 10 13 10 (3) -23.1% Employee Benefits 10 15 5 50.0% 12 15 3 25.0% 10 15 5 50.0% Cost Of Sales Operating Supplies/Expenses 25 13 (12) -48.0% 9 13 4 44.4% 25 13 (12) -48.0% Insurance 2 1 (1) -50.0% 1 1 100.0% 2 1 (1) -50.0% Fees 4 1 (3) -75.0% 5 1 (4) -80.0% 4 1 (3) -75.0% Rentals 6 7 1 16.7% 7 7 6 7 1 16.7% Taxes Utilities 1 1 1 1 1 1 Repairs & Maintenance 1 3 2 200.0% 3 3 100.0% 1 3 2 200.0% Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 20 16 (4) -20.0% 17 16 (1) -5.9% 20 16 (4) -20.0% Alloc. of Branding and Media Production 12 9 (3) -25.0% 10 9 (1) -10.0% 12 9 (3) -25.0%





69

INTENTIONALLY BLANK

70

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESYOUTH SERVICES SUMMARY




Income: Annual Charge Tuition & Enrollment 4,242 4,431 189 4.5% 4,168 4,431 263 6.3% 4,242 4,431 189 4.5% Direct Memberships Fees Rental Income 3 2 (1) -33.3% 2 2 3 2 (1) -33.3% Sales Gain (Loss) on Fixed Asset Disposals Other Income 17 (17) -100.0% 17 (17) -100.0% Membership Allocations

Total Income 4,262 4,433 171 4.0% 4,170 4,433 263 6.3% 4,262 4,433 171 4.0%

Expenses: Salary & Wages 2,147 2,085 (62) -2.9% 2,051 2,085 34 1.7% 2,147 2,085 (62) -2.9% Annual Performance Incentives 5 (5) -100.0% 5 (5) -100.0% Contract Labor Payroll Taxes 203 178 (25) -12.3% 173 178 5 2.9% 203 178 (25) -12.3% Employee Benefits 235 195 (40) -17.0% 202 195 (7) -3.5% 235 195 (40) -17.0% Cost Of Sales 1 (1) -100.0% 1 (1) -100.0% Operating Supplies/Expenses 566 491 (75) -13.3% 481 491 10 2.1% 566 491 (75) -13.3% Insurance 43 26 (17) -39.5% 23 26 3 13.0% 43 26 (17) -39.5% Fees 91 115 24 26.4% 106 115 9 8.5% 91 115 24 26.4% Rentals 125 183 58 46.4% 141 183 42 29.8% 125 183 58 46.4% Taxes 3 1 (2) -66.7% 2 1 (1) -50.0% 3 1 (2) -66.7% Utilities 54 49 (5) -9.3% 64 49 (15) -23.4% 54 49 (5) -9.3% Repairs & Maintenance 69 101 32 46.4% 75 101 26 34.7% 69 101 32 46.4% Comm. Assoc. Annual Charge Share Grant Depreciation 29 20 (9) -31.0% 20 20 29 20 (9) -31.0% Interest Expense Allocation 1 1 1 1 1 1 Alloc. of Selling Expenses Alloc. of Department's Admin. 327 331 3 0.9% 337 331 (7) -2.1% 327 331 3 0.9% Alloc. of Branding and Media Production 198 187 (11) -5.6% 190 187 (3) -1.6% 198 187 (11) -5.6%


Increase/(Decrease) in Net Assets from Operations 165 470 306 185.5% 304 470 167 54.9% 165 470 306 185.5%



71

CAMPS


Variance %


The variance in Fees Expenses versus Budget is due to consulting fees for facility assessments. The variance in Rentals Expenses versus Budget is due to renting additional vans for camps and to pool rentals, which are internal charges from Aquatics. The variances in Repairs and Maintenance versus Budget and the prior year are due to painting and asbestos remediation maintenance projects for the Wilde Lake Boathouse and Barn.

72

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESCAMPS




Income: Annual Charge Tuition & Enrollment 549 652 103 18.8% 517 652 135 26.1% 549 652 103 18.8% Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income 549 652 103 18.8% 517 652 135 26.1% 549 652 103 18.8%

Expenses: Salary & Wages 461 544 83 18.0% 497 544 47 9.5% 461 544 83 18.0% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor Payroll Taxes 52 47 (5) -9.6% 43 47 4 9.3% 52 47 (5) -9.6% Employee Benefits 50 30 (20) -40.0% 38 30 (8) -21.1% 50 30 (20) -40.0% Cost Of Sales Operating Supplies/Expenses 88 105 17 19.3% 83 105 22 26.5% 88 105 17 19.3% Insurance 9 6 (3) -33.3% 5 6 1 20.0% 9 6 (3) -33.3% Fees 47 93 46 97.9% 76 93 17 22.4% 47 93 46 97.9% Rentals 55 85 30 54.5% 61 85 24 39.3% 55 85 30 54.5% Taxes 1 (1) -100.0% 1 (1) -100.0% 1 (1) -100.0% Utilities 4 10 6 150.0% 7 10 3 42.9% 4 10 6 150.0% Repairs & Maintenance 15 58 43 286.7% 31 58 27 87.1% 15 58 43 286.7% Comm. Assoc. Annual Charge Share Grant Depreciation 18 14 (4) -22.2% 15 14 (1) -6.7% 18 14 (4) -22.2% Interest Expense Allocation 1 1 1 1 1 1 Alloc. of Selling Expenses Alloc. of Department's Admin. 74 95 21 28.4% 86 95 9 10.5% 74 95 21 28.4% Alloc. of Branding and Media Production 45 54 9 20.0% 49 54 5 10.2% 45 54 9 20.0%

Total Operating Expenses 921 1,142 221 24.0% 993 1,142 149 15.0% 921 1,142 221 24.0%




73

SCHOOL AGE SERVICES


Variance %


The Rentals Expense variance versus Budget is due to increased costs associated with air conditioning and heat to operate the Before and After School programs at the schools.

74

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESSCHOOL AGE SERVICES




Income: Annual Charge Tuition & Enrollment 3,684 3,777 93 2.5% 3,641 3,777 136 3.7% 3,684 3,777 93 2.5% Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income 3,684 3,777 93 2.5% 3,641 3,777 136 3.7% 3,684 3,777 93 2.5%

Expenses: Salary & Wages 1,547 1,393 (154) -10.0% 1,420 1,393 (27) -1.9% 1,547 1,393 (154) -10.0% Annual Performance Incentives 3 (3) -100.0% 3 (3) -100.0% Contract Labor Payroll Taxes 140 119 (21) -15.0% 119 119 140 119 (21) -15.0% Employee Benefits 168 149 (19) -11.3% 149 149 168 149 (19) -11.3% Cost Of Sales Operating Supplies/Expenses 445 364 (81) -18.2% 376 364 (12) -3.2% 445 364 (81) -18.2% Insurance 29 17 (12) -41.4% 15 17 2 13.3% 29 17 (12) -41.4% Fees 22 14 (8) -36.4% 14 14 22 14 (8) -36.4% Rentals 70 98 28 40.0% 79 98 19 24.1% 70 98 28 40.0% Taxes 1 1 1 1 1 1 Utilities 21 16 (5) -23.8% 16 16 21 16 (5) -23.8% Repairs & Maintenance 8 3 (5) -62.5% 2 3 1 50.0% 8 3 (5) -62.5% Comm. Assoc. Annual Charge Share Grant Depreciation 6 4 (2) -33.3% 3 4 1 33.3% 6 4 (2) -33.3% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 225 209 (16) -7.1% 222 209 (13) -5.9% 225 209 (16) -7.1% Alloc. of Branding and Media Production 136 118 (18) -13.2% 125 118 (7) -5.6% 136 118 (18) -13.2%


Increase/(Decrease) in Net Assets from Operations 863 1,272 409 47.4% 1,100 1,272 172 15.6% 863 1,272 409 47.4%


Increase/(Decrease) in Net Assets 382 840 458 119.9% 668 840 172 25.7% 382 840 458 119.9%

75

YOUTH AND TEEN CENTER AT THE BARN


Variance %



76

Columbia Association, Inc. DEPARTMENT OF COMMUNITY SERVICESYOUTH AND TEEN CENTER AT THE BARN




Income: Annual Charge Tuition & Enrollment 9 2 (7) -77.8% 10 2 (8) -80.0% 9 2 (7) -77.8% Direct Memberships Fees Rental Income 3 2 (1) -33.3% 2 2 3 2 (1) -33.3% Sales Gain (Loss) on Fixed Asset Disposals Other Income 17 (17) -100.0% 17 (17) -100.0% Membership Allocations

Total Income 29 4 (25) -86.2% 12 4 (8) -66.7% 29 4 (25) -86.2%

Expenses: Salary & Wages 139 148 9 6.5% 134 148 14 10.4% 139 148 9 6.5% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor Payroll Taxes 11 12 1 9.1% 11 12 1 9.1% 11 12 1 9.1% Employee Benefits 17 16 (1) -5.9% 15 16 1 6.7% 17 16 (1) -5.9% Cost Of Sales 1 (1) -100.0% 1 (1) -100.0% Operating Supplies/Expenses 33 22 (11) -33.3% 22 22 33 22 (11) -33.3% Insurance 5 3 (2) -40.0% 3 3 5 3 (2) -40.0% Fees 22 8 (14) -63.6% 16 8 (8) -50.0% 22 8 (14) -63.6% Rentals 1 (1) -100.0% Taxes 1 (1) -100.0% 1 (1) -100.0% Utilities 29 23 (6) -20.7% 41 23 (18) -43.9% 29 23 (6) -20.7% Repairs & Maintenance 46 40 (6) -13.0% 42 40 (2) -4.8% 46 40 (6) -13.0% Comm. Assoc. Annual Charge Share Grant Depreciation 5 2 (3) -60.0% 2 2 5 2 (3) -60.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 28 26 (2) -7.1% 29 26 (3) -10.3% 28 26 (2) -7.1% Alloc. of Branding and Media Production 17 15 (2) -11.8% 16 15 (1) -6.3% 17 15 (2) -11.8%





77

INTENTIONALLY BLANK

78

Open Space &Facility Services

Columbia Association, Inc.DEPARTMENT OF OPEN SPACE AND FACILITY SERVICES SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 91 206 115 126.4% 158 206 48 30.4% 91 206 115 126.4% Rental Income 148 167 19 12.8% 155 167 12 7.7% 148 167 19 12.8% Sales 12 (12) -100.0% 12 (12) -100.0% Gain (Loss) on Fixed Asset Disposals 34 34 100.0% 95 34 (61) -64.2% 34 34 100.0% Other Income 173 574 401 231.8% 375 574 199 53.1% 173 574 401 231.8% Membership Allocations

Total Income 424 981 557 131.4% 783 981 198 25.3% 424 981 557 131.4%

Expenses: Salary & Wages 4,325 4,180 (145) -3.4% 4,232 4,180 (52) -1.2% 4,325 4,180 (145) -3.4% Annual Performance Incentives 22 8 (14) -63.6% 1 8 7 700.0% 22 8 (14) -63.6% Contract Labor Payroll Taxes 305 280 (25) -8.2% 286 280 (6) -2.1% 305 280 (25) -8.2% Employee Benefits 961 788 (173) -18.0% 819 788 (31) -3.8% 961 788 (173) -18.0% Cost Of Sales Operating Supplies/Expenses 732 620 (112) -15.3% 587 620 33 5.6% 732 620 (112) -15.3% Insurance 266 227 (39) -14.7% 197 227 30 15.2% 266 227 (39) -14.7% Fees 1,262 2,023 761 60.3% 1,351 2,023 672 49.7% 1,262 2,023 761 60.3% Rentals 212 148 (64) -30.2% 154 148 (6) -3.9% 212 148 (64) -30.2% Taxes 15 7 (8) -53.3% 7 7 15 7 (8) -53.3% Utilities 86 109 23 26.7% 100 109 9 9.0% 86 109 23 26.7% Repairs & Maintenance 1,527 1,832 305 20.0% 1,850 1,832 (18) -1.0% 1,527 1,832 305 20.0% Comm. Assoc. Annual Charge Share Grant Depreciation 3,638 3,514 (124) -3.4% 3,466 3,514 48 1.4% 3,638 3,514 (124) -3.4% Interest Expense Allocation 529 413 (116) -21.9% 509 413 (96) -18.9% 529 413 (116) -21.9% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production 754 751 (3) -0.4% 750 751 1 0.1% 754 751 (3) -0.4%



Alloc. of Admin. Serv. Expenses 2,195 2,236 41 1.9% 2,147 2,236 89 4.1% 2,195 2,236 41 1.9%Non-Operating Exp./Contingencies


79

OPEN SPACE AND FACILITY SERVICES ADMINISTRATION

Alloc. of Department's Admin.Variance Amount Variance %



80

Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICESOPEN SPACE AND FACILITY SERVICES ADMINISTRATION





Total Income

Expenses: Salary & Wages 225 262 37 16.4% 241 262 21 8.7% 225 262 37 16.4% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor Payroll Taxes 14 17 3 21.4% 16 17 1 6.3% 14 17 3 21.4% Employee Benefits 30 27 (3) -10.0% 22 27 5 22.7% 30 27 (3) -10.0% Cost Of Sales Operating Supplies/Expenses 19 24 5 26.3% 24 24 19 24 5 26.3% Insurance 8 8 7 8 1 14.3% 8 8 Fees 3 9 6 200.0% 1 9 8 800.0% 3 9 6 200.0% Rentals 16 10 (6) -37.5% 10 10 16 10 (6) -37.5% Taxes Utilities 1 1 100.0% 1 1 1 1 100.0% Repairs & Maintenance 2 (2) -100.0% 2 (2) -100.0% Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. (318) (358) (40) -12.6% (322) (358) (36) -11.2% (318) (358) (40) -12.6% Alloc. of Branding and Media Production

Total Operating Expenses




81

OPEN SPACE MAINTENANCE AND SERVICES

Increase/(Decrease) in Net AssetsVariance Amount Variance %


Fees Income is greater than Budget and the prior year primarily due to the reimbursement from Howard County for increased roadway median maintenance provided through CA. The variances in Gain (Loss) on Fixed Asset Disposals versus Budget and the prior year are due to trade-in and/or auction proceeds from fully depreciated vehicles and equipment. The variance versus the prior year is due to a greater amount of trade-in and/or auction proceeds on fully depreciated Open Space Maintenance vehicles and/or equipment during FY 17 compared to FY 18. The variance in Other Income versus Budget is due primarily to MD Department of Natural Resources revenue for watershed retrofit projects. The variances in Fees Expenses versus Budget and the prior year are due to an increased volume of contracted hazardous tree removal services, largely resulting from the widespread Emerald Ash Borer infestation, as well as increased contracted grounds maintenance and landscaping services for some CA facilities. The increased contracted maintenance services were partially offset by a decrease in Salary and Wages. The variance in Rentals Expenses versus Budget is due to fewer than anticipated building costs and improvements to the maintenance facility.

82

Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICESOPEN SPACE MAINTENANCE AND SERVICES




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 58 154 96 165.5% 113 154 41 36.3% 58 154 96 165.5% Rental Income 148 167 19 12.8% 155 167 12 7.7% 148 167 19 12.8% Sales 12 (12) -100.0% 12 (12) -100.0% Gain (Loss) on Fixed Asset Disposals 34 34 100.0% 95 34 (61) -64.2% 34 34 100.0% Other Income 95 348 253 266.3% 293 348 55 18.8% 95 348 253 266.3% Membership Allocations

Total Income 313 703 390 124.6% 656 703 47 7.2% 313 703 390 124.6%

Expenses: Salary & Wages 2,322 2,063 (259) -11.2% 2,222 2,063 (159) -7.2% 2,322 2,063 (259) -11.2% Annual Performance Incentives 10 4 (6) -60.0% 1 4 3 300.0% 10 4 (6) -60.0% Contract Labor Payroll Taxes 185 161 (24) -13.0% 174 161 (13) -7.5% 185 161 (24) -13.0% Employee Benefits 607 518 (89) -14.7% 540 518 (22) -4.1% 607 518 (89) -14.7% Cost Of Sales Operating Supplies/Expenses 412 313 (99) -24.0% 296 313 17 5.7% 412 313 (99) -24.0% Insurance 198 155 (43) -21.7% 133 155 22 16.5% 198 155 (43) -21.7% Fees 906 1,601 695 76.7% 944 1,601 657 69.6% 906 1,601 695 76.7% Rentals 166 114 (52) -31.3% 121 114 (7) -5.8% 166 114 (52) -31.3% Taxes 15 7 (8) -53.3% 7 7 15 7 (8) -53.3% Utilities 71 81 10 14.1% 77 81 4 5.2% 71 81 10 14.1% Repairs & Maintenance 983 1,033 50 5.1% 1,033 1,033 983 1,033 50 5.1% Comm. Assoc. Annual Charge Share Grant Depreciation 3,634 3,512 (122) -3.4% 3,464 3,512 48 1.4% 3,634 3,512 (122) -3.4% Interest Expense Allocation 529 413 (116) -21.9% 509 413 (96) -18.9% 529 413 (116) -21.9% Alloc. of Selling Expenses Alloc. of Department's Admin. 235 259 24 10.2% 232 259 27 11.6% 235 259 24 10.2% Alloc. of Branding and Media Production 557 543 (14) -2.5% 539 543 4 0.7% 557 543 (14) -2.5%



Alloc. of Admin. Serv. Expenses 1,625 1,617 (8) -0.5% 1,544 1,617 73 4.7% 1,625 1,617 (8) -0.5%Non-Operating Exp./Contingencies


83

LANDSCAPE SERVICES



The variance in Employee Benefits versus Budget is primarily a result of health care elections related to medical insurance. The variances in Fees Expenses versus Budget and the prior year are due to an increased volume of contracted hazardous tree removal services, largely resulting from the widespread Emerald Ash Borer infestation, as well as increased contracted time and materials for projects along roadways. The variances in Repairs and Maintenance Expenses versus Budget and the prior year are due primarily to an increased volume of site furnishing replacements and other hardscape projects.

84

Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICESLANDSCAPE SERVICES





Total Income

Expenses: Salary & Wages 382 391 9 2.4% 367 391 24 6.5% 382 391 9 2.4% Annual Performance Incentives 2 (2) -100.0% 2 (2) -100.0% Contract Labor Payroll Taxes 23 29 6 26.1% 28 29 1 3.6% 23 29 6 26.1% Employee Benefits 135 86 (49) -36.3% 109 86 (23) -21.1% 135 86 (49) -36.3% Cost Of Sales Operating Supplies/Expenses 42 48 6 14.3% 34 48 14 41.2% 42 48 6 14.3% Insurance 10 10 9 10 1 11.1% 10 10 Fees 203 294 91 44.8% 187 294 107 57.2% 203 294 91 44.8% Rentals 8 3 (5) -62.5% 3 3 8 3 (5) -62.5% Taxes Utilities 5 10 5 100.0% 8 10 2 25.0% 5 10 5 100.0% Repairs & Maintenance 138 183 45 32.6% 136 183 47 34.6% 138 183 45 32.6% Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 22 27 5 22.7% 21 27 6 28.6% 22 27 5 22.7% Alloc. of Branding and Media Production 53 57 4 7.5% 50 57 7 14.0% 53 57 4 7.5%

Total Operating Expenses 1,023 1,138 115 11.2% 952 1,138 186 19.5% 1,023 1,138 115 11.2%

Increase/(Decrease) in Net Assets from Operations (1,023) (1,138) (115) -11.2% (952) (1,138) (186) -19.5% (1,023) (1,138) (115) -11.2%


Increase/(Decrease) in Net Assets (1,176) (1,309) (133) -11.3% (1,095) (1,309) (214) -19.5% (1,176) (1,309) (133) -11.3%

85

WATERSHED MANAGEMENT AND IMPROVEMENTS



The variances in Other Income versus Budget and the prior year are primarily due to MD Department of Natural Resources revenue for watershed retrofit projects. Resident billings are classified as Fees Income and State of Maryland revenue are included in Other Income.

86

Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICESWATERSHED MANAGEMENT AND IMPROVEMENTS




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 33 52 19 57.6% 45 52 7 15.6% 33 52 19 57.6% Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 75 226 151 201.3% 82 226 144 175.6% 75 226 151 201.3% Membership Allocations

Total Income 108 278 170 157.4% 127 278 151 118.9% 108 278 170 157.4%

Expenses: Salary & Wages 164 160 (4) -2.4% 157 160 3 1.9% 164 160 (4) -2.4% Annual Performance Incentives 1 1 1 1 100.0% 1 1 Contract Labor Payroll Taxes 14 12 (2) -14.3% 12 12 14 12 (2) -14.3% Employee Benefits 15 21 6 40.0% 16 21 5 31.3% 15 21 6 40.0% Cost Of Sales Operating Supplies/Expenses 52 37 (15) -28.8% 41 37 (4) -9.8% 52 37 (15) -28.8% Insurance Fees 83 77 (6) -7.2% 93 77 (16) -17.2% 83 77 (6) -7.2% Rentals 6 4 (2) -33.3% 3 4 1 33.3% 6 4 (2) -33.3% Taxes Utilities 1 3 2 200.0% 3 3 1 3 2 200.0% Repairs & Maintenance 198 218 20 10.1% 181 218 37 20.4% 198 218 20 10.1% Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 13 14 1 7.7% 12 14 2 16.7% 13 14 1 7.7% Alloc. of Branding and Media Production 30 29 (1) -3.3% 29 29 30 29 (1) -3.3%





87

CAPITAL IMPROVEMENTS



The variances in Fees Expenses versus Budget and the prior year are primarily due to a decrease in fees related to engineering and survey work associated with the overpasses and underpasses, as most of this work was completed in FY 17.

The variance in Repairs & Maintenance versus Budget is primarily due to expenses associated with bridge repairs, tot lot repairs and major cosmetic repairs to three underpasses.

88

Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICESCAPITAL IMPROVEMENTS





Total Income

Expenses: Salary & Wages 653 616 (37) -5.7% 627 616 (11) -1.8% 653 616 (37) -5.7% Annual Performance Incentives 1 1 1 1 100.0% 1 1 Contract Labor Payroll Taxes 23 9 (14) -60.9% 10 9 (1) -10.0% 23 9 (14) -60.9% Employee Benefits 30 26 (4) -13.3% 30 26 (4) -13.3% 30 26 (4) -13.3% Cost Of Sales Operating Supplies/Expenses 142 160 18 12.7% 143 160 17 11.9% 142 160 18 12.7% Insurance 50 54 4 8.0% 46 54 8 17.4% 50 54 4 8.0% Fees 62 29 (33) -53.2% 122 29 (93) -76.2% 62 29 (33) -53.2% Rentals 11 12 1 9.1% 13 12 (1) -7.7% 11 12 1 9.1% Taxes Utilities 4 9 5 125.0% 9 9 4 9 5 125.0% Repairs & Maintenance 188 384 196 104.3% 477 384 (93) -19.5% 188 384 196 104.3% Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 27 34 7 25.9% 36 34 (2) -5.6% 27 34 7 25.9% Alloc. of Branding and Media Production 65 71 6 9.2% 84 71 (13) -15.5% 65 71 6 9.2%

Total Operating Expenses 1,256 1,405 149 11.9% 1,597 1,405 (192) -12.0% 1,256 1,405 149 11.9%

Increase/(Decrease) in Net Assets from Operations (1,256) (1,405) (149) -11.9% (1,597) (1,405) 192 12.0% (1,256) (1,405) (149) -11.9%

Alloc. of Admin. Serv. Expenses 188 211 23 12.2% 240 211 (29) -12.1% 188 211 23 12.2%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets (1,444) (1,616) (172) -11.9% (1,837) (1,616) 221 12.0% (1,444) (1,616) (172) -11.9%

89

CONSTRUCTION MANAGEMENT



Operating Supplies/Expenses are less than Budget primarily due to less than anticipated fuel, printing, travel, meeting and miscellaneous operating supplies.

90

Columbia Association, Inc. DEPARTMENT OF OPEN SPACE AND FACILITY SERVICESCONSTRUCTION MANAGEMENT




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 3 (3) -107.1% 3 (0) (3) -107.1% Membership Allocations

Total Income 3 (3) -100.0% 3 (0) (3) -100.0%

Expenses: Salary & Wages 579 688 109 18.8% 618 688 70 11.3% 579 688 109 18.8% Annual Performance Incentives 7 2 (5) -71.4% 2 2 100.0% 7 2 (5) -71.4% Contract Labor Payroll Taxes 46 52 6 13.0% 46 52 6 13.0% 46 52 6 13.0% Employee Benefits 144 110 (34) -23.6% 102 110 8 7.8% 144 110 (34) -23.6% Cost Of Sales Operating Supplies/Expenses 65 38 (27) -41.5% 49 38 (11) -22.4% 65 38 (27) -41.5% Insurance 2 (2) -100.0% Fees 5 13 8 160.0% 4 13 9 225.0% 5 13 8 160.0% Rentals 5 5 4 5 1 25.0% 5 5 Taxes Utilities 5 5 2 5 3 150.0% 5 5 Repairs & Maintenance 18 14 (4) -22.2% 23 14 (9) -39.1% 18 14 (4) -22.2% Comm. Assoc. Annual Charge Share Grant Depreciation 4 2 (2) -50.0% 2 2 4 2 (2) -50.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 21 24 3 14.3% 21 24 3 14.3% 21 24 3 14.3% Alloc. of Branding and Media Production 49 51 2 4.1% 48 51 3 6.3% 49 51 2 4.1%


Increase/(Decrease) in Net Assets from Operations (945) (1,004) (59) -6.2% (921) (1,004) (83) -9.0% (945) (1,004) (59) -6.2%



91

INTENTIONALLY BLANK

92

Communications &Marketing

Columbia Association, Inc.DEPARTMENT OF COMMUNICATIONS AND MARKETING SUMMARY




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees 153 153 100.0% 153 153 100.0% 153 153 100.0% Rental Income 6 6 100.0% 6 6 100.0% 6 6 100.0% Sales 6 6 100.0% 6 6 100.0% 6 6 100.0% Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income 165 165 100.0% 165 165 100.0% 165 165 100.0%

Expenses: Salary & Wages 1,600 1,465 (135) -8.4% 1,568 1,465 (103) -6.6% 1,600 1,465 (135) -8.4% Annual Performance Incentives 5 2 (3) -60.0% 2 2 100.0% 5 2 (3) -60.0% Contract Labor Payroll Taxes 129 114 (15) -11.6% 119 114 (5) -4.2% 129 114 (15) -11.6% Employee Benefits 290 238 (52) -17.9% 248 238 (10) -4.0% 290 238 (52) -17.9% Cost Of Sales 14 14 100.0% 14 14 100.0% 14 14 100.0% Operating Supplies/Expenses 1,868 1,860 (8) -0.4% 1,821 1,860 39 2.1% 1,868 1,860 (8) -0.4% Insurance Fees 163 195 32 19.6% 134 195 61 45.5% 163 195 32 19.6% Rentals 208 232 24 11.5% 233 232 (1) -0.4% 208 232 24 11.5% Taxes 2 (2) -100.0% 2 (2) -100.0% Utilities 16 15 (1) -6.3% 13 15 2 15.4% 16 15 (1) -6.3% Repairs & Maintenance 68 61 (7) -10.3% 103 61 (42) -40.8% 68 61 (7) -10.3% Comm. Assoc. Annual Charge Share Grant Depreciation 24 31 7 29.2% 23 31 8 34.8% 24 31 7 29.2% Interest Expense Allocation 1 (1) -100.0% 1 (1) -100.0% Alloc. of Selling Expenses (1,509) (1,290) 219 14.5% (1,477) (1,290) 187 12.7% (1,509) (1,290) 219 14.5% Alloc. of Department's Admin. Alloc. of Branding and Media Production (2,865) (2,772) 93 3.2% (2,785) (2,772) 13 0.5% (2,865) (2,772) 93 3.2%





93

COMMUNICATIONS AND MARKETING ADMINISTRATION


Variance %


The variances in Direct Membership Income and Membership Allocations versus prior year are primarily due to the new membership restructure and resulting change in the allocation methodology in the Lawson Financial Management System: membership revenue is now credited to various facilities directly and the Customer & Member Service Center receives no membership revenue allocation. The variance in Fees Income versus the prior year is related to the change in the membership allocation methodology. The fees for the past-due accounts are reported in the Division of Customer and Member Services. The variances in Fees Expenses versus Budget and prior year are primarily due to a marketing assessment conducted by an outside consultant requested by the President’s office and for consulting fees for interim department leadership.

94

Columbia Association, Inc. DEPARTMENT OF COMMUNICATIONS AND MARKETINGCOMMUNICATIONS AND MARKETING ADMINISTRATION




Income: Annual Charge Tuition & Enrollment Direct Memberships (13,995) 13,995 100.0% Fees (271) 271 100.0% Rental Income Sales (6) 6 100.0% Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations 14,272 (14,272) -100.0%

Total Income

Expenses: Salary & Wages 319 307 (12) -3.8% 281 307 26 9.3% 319 307 (12) -3.8% Annual Performance Incentives Contract Labor Payroll Taxes 23 22 (1) -4.3% 18 22 4 22.2% 23 22 (1) -4.3% Employee Benefits 48 48 42 48 6 14.3% 48 48 Cost Of Sales Operating Supplies/Expenses 39 28 (11) -28.2% 49 28 (21) -42.9% 39 28 (11) -28.2% Insurance Fees 7 87 80 1142.9% 8 87 79 987.5% 7 87 80 1142.9% Rentals 13 15 2 15.4% 14 15 1 7.1% 13 15 2 15.4% Taxes Utilities 1 1 1 1 1 1 Repairs & Maintenance 16 9 (7) -43.8% 32 9 (23) -71.9% 16 9 (7) -43.8% Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. (466) (517) (51) -10.9% (445) (517) (72) -16.2% (466) (517) (51) -10.9% Alloc. of Branding and Media Production

Total Operating Expenses




95

DIVISION OF CUSTOMER AND MEMBER SERVICES

Alloc. of Selling ExpensesVariance Amount

Variance %


The variances in Direct Membership Income and Membership Allocations versus prior year are primarily due to the new membership restructure and resulting change in the allocation methodology in the Lawson Financial Management System: membership revenue is now credited to various facilities directly and the Customer & Member Service Center receives no membership revenue allocation. The variance in Fees Income versus Budget is primarily related to past-due account fees which are not budgeted. The variance in Fees Income versus prior year is related to a management initiative to reduce credit card declines, which has resulted in fewer late fees being charged. The variances in Salary & Wages and Employee Benefits versus the prior year and Budget are primarily due to an organizational staffing change that moved Corporate Sales to Sport & Fitness. The variance in Operating Supplies/Expenses versus the prior year is primarily due to an increase in bad debt expense.

96

Columbia Association, Inc. DEPARTMENT OF COMMUNICATIONS AND MARKETINGDIVISION OF CUSTOMER AND MEMBER SERVICES




Income: Annual Charge Tuition & Enrollment Direct Memberships 13,995 (13,995) -100.0% Fees 153 153 100.0% 271 153 (118) -43.5% 153 153 100.0% Rental Income Sales 4 4 100.0% 6 4 (2) -33.3% 4 4 100.0% Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations (14,272) 14,272 100.0%

Total Income 157 157 100.0% 157 157 100.0% 157 157 100.0%

Expenses: Salary & Wages 490 362 (128) -26.1% 517 362 (155) -30.0% 490 362 (128) -26.1% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor Payroll Taxes 42 31 (11) -26.2% 41 31 (10) -24.4% 42 31 (11) -26.2% Employee Benefits 86 41 (45) -52.3% 67 41 (26) -38.8% 86 41 (45) -52.3% Cost Of Sales Operating Supplies/Expenses 580 692 112 19.3% 546 692 146 26.7% 580 692 112 19.3% Insurance Fees 6 5 (1) -16.7% 8 5 (3) -37.5% 6 5 (1) -16.7% Rentals 119 129 10 8.4% 135 129 (6) -4.4% 119 129 10 8.4% Taxes 1 (1) -100.0% 1 (1) -100.0% Utilities 8 8 7 8 1 14.3% 8 8 Repairs & Maintenance 1 (1) -100.0% 1 (1) -100.0% 1 (1) -100.0% Comm. Assoc. Annual Charge Share Grant Depreciation 13 2 (11) -84.6% 1 2 1 100.0% 13 2 (11) -84.6% Interest Expense Allocation 1 (1) -100.0% 1 (1) -100.0% Alloc. of Selling Expenses (1,509) (1,290) 219 14.5% (1,477) (1,290) 187 12.7% (1,509) (1,290) 219 14.5% Alloc. of Department's Admin. 161 177 16 9.9% 154 177 23 14.9% 161 177 16 9.9% Alloc. of Branding and Media Production





97

DIVISION OF BRANDING AND MEDIA PRODUCTION

Alloc. of Branding and Media ProductionVariance Amount

Variance %


The variance in Fees Expense versus Budget is due to less than expected use of an outside public relations firm.

98

Columbia Association, Inc. DEPARTMENT OF COMMUNICATIONS AND MARKETINGDIVISION OF BRANDING AND MEDIA PRODUCTION




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income 6 6 100.0% 6 6 100.0% 6 6 100.0% Sales 2 2 100.0% 2 2 100.0% 2 2 100.0% Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income 8 8 100.0% 8 8 100.0% 8 8 100.0%

Expenses: Salary & Wages 791 796 5 0.6% 770 796 26 3.4% 791 796 5 0.6% Annual Performance Incentives 4 2 (2) -50.0% 2 2 100.0% 4 2 (2) -50.0% Contract Labor Payroll Taxes 64 61 (3) -4.7% 60 61 1 1.7% 64 61 (3) -4.7% Employee Benefits 156 149 (7) -4.5% 139 149 10 7.2% 156 149 (7) -4.5% Cost Of Sales 14 14 100.0% 14 14 100.0% 14 14 100.0% Operating Supplies/Expenses 1,249 1,140 (109) -8.7% 1,226 1,140 (86) -7.0% 1,249 1,140 (109) -8.7% Insurance Fees 150 103 (47) -31.3% 118 103 (15) -12.7% 150 103 (47) -31.3% Rentals 76 88 12 15.8% 84 88 4 4.8% 76 88 12 15.8% Taxes 1 (1) -100.0% 1 (1) -100.0% Utilities 7 6 (1) -14.3% 5 6 1 20.0% 7 6 (1) -14.3% Repairs & Maintenance 51 52 1 2.0% 70 52 (18) -25.7% 51 52 1 2.0% Comm. Assoc. Annual Charge Share Grant Depreciation 11 29 18 163.6% 22 29 7 31.8% 11 29 18 163.6% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. 305 340 35 11.5% 291 340 49 16.8% 305 340 35 11.5% Alloc. of Branding and Media Production (2,865) (2,772) 93 3.2% (2,785) (2,772) 13 0.5% (2,865) (2,772) 93 3.2%





99

INTENTIONALLY BLANK

100

Office of the President

Columbia Association, Inc.OFFICE OF THE PRESIDENT SUMMARY





Total Income

Expenses: Salary & Wages 1,122 1,145 23 2.0% 1,129 1,145 16 1.4% 1,122 1,145 23 2.0% Annual Performance Incentives 18 21 3 16.7% 17 21 4 23.5% 18 21 3 16.7% Contract Labor 7 (7) -100.0% 7 (7) -100.0% Payroll Taxes 72 72 72 72 72 72 Employee Benefits 178 166 (12) -6.7% 169 166 (3) -1.8% 178 166 (12) -6.7% Cost Of Sales Operating Supplies/Expenses 104 92 (12) -11.5% 78 92 14 17.9% 104 92 (12) -11.5% Insurance 12 6 (6) -50.0% 6 6 12 6 (6) -50.0% Fees 301 761 460 152.8% 401 761 360 89.8% 301 761 460 152.8% Rentals 52 66 14 26.9% 63 66 3 4.8% 52 66 14 26.9% Taxes 1 (1) -100.0% 1 (1) -100.0% Utilities 6 9 3 50.0% 8 9 1 12.5% 6 9 3 50.0% Repairs & Maintenance 4 (4) -100.0% 4 (4) -100.0% Comm. Assoc. Annual Charge Share Grant Depreciation 8 (8) -100.0% 8 (8) -100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production


Increase/(Decrease) in Net Assets from Operations (1,885) (2,338) (453) -24.0% (1,943) (2,338) (395) -20.3% (1,885) (2,338) (453) -24.0%



101

PRESIDENT'S OFFICE


Variance %



102

Columbia Association, Inc. OFFICE OF THE PRESIDENT PRESIDENT'S OFFICE





Total Income

Expenses: Salary & Wages 316 350 34 10.8% 345 350 5 1.4% 316 350 34 10.8% Annual Performance Incentives 15 20 5 33.3% 17 20 3 17.6% 15 20 5 33.3% Contract Labor Payroll Taxes 18 20 2 11.1% 21 20 (1) -4.8% 18 20 2 11.1% Employee Benefits 31 38 7 22.6% 36 38 2 5.6% 31 38 7 22.6% Cost Of Sales Operating Supplies/Expenses 61 53 (8) -13.1% 42 53 11 26.2% 61 53 (8) -13.1% Insurance 3 3 3 3 3 3 Fees 10 3 (7) -70.0% 17 3 (14) -82.4% 10 3 (7) -70.0% Rentals 13 15 2 15.4% 14 15 1 7.1% 13 15 2 15.4% Taxes Utilities 3 4 1 33.3% 4 4 3 4 1 33.3% Repairs & Maintenance 4 (4) -100.0% 4 (4) -100.0% Comm. Assoc. Annual Charge Share Grant Depreciation 4 (4) -100.0% 4 (4) -100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





103

GENERAL COUNSEL


Variance %


The variances in Fees Expenses versus Budget and the prior year are primarily due to an unusual number of administrative agency complaints and litigation matters in FY 18.

104

Columbia Association, Inc. OFFICE OF THE PRESIDENT GENERAL COUNSEL





Total Income

Expenses: Salary & Wages 345 349 4 1.2% 347 349 2 0.6% 345 349 4 1.2% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor 7 (7) -100.0% 7 (7) -100.0% Payroll Taxes 21 20 (1) -4.8% 20 20 21 20 (1) -4.8% Employee Benefits 54 52 (2) -3.7% 51 52 1 2.0% 54 52 (2) -3.7% Cost Of Sales Operating Supplies/Expenses 15 12 (3) -20.0% 14 12 (2) -14.3% 15 12 (3) -20.0% Insurance 3 3 3 3 3 3 Fees 206 708 502 243.7% 359 708 349 97.2% 206 708 502 243.7% Rentals 13 22 9 69.2% 20 22 2 10.0% 13 22 9 69.2% Taxes Utilities 2 3 1 50.0% 2 3 1 50.0% 2 3 1 50.0% Repairs & Maintenance Comm. Assoc. Annual Charge Share Grant Depreciation 2 (2) -100.0% 2 (2) -100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production


Increase/(Decrease) in Net Assets from Operations (669) (1,169) (500) -74.7% (816) (1,169) (353) -43.3% (669) (1,169) (500) -74.7%


Increase/(Decrease) in Net Assets (669) (1,169) (500) -74.7% (816) (1,169) (353) -43.3% (669) (1,169) (500) -74.7%

105

INTERNAL AUDIT


Variance %



106

Columbia Association, Inc. OFFICE OF THE PRESIDENT INTERNAL AUDIT





Total Income

Expenses: Salary & Wages 223 228 5 2.2% 209 228 19 9.1% 223 228 5 2.2% Annual Performance Incentives 1 (1) -100.0% 1 (1) -100.0% Contract Labor Payroll Taxes 17 17 16 17 1 6.3% 17 17 Employee Benefits 41 36 (5) -12.2% 31 36 5 16.1% 41 36 (5) -12.2% Cost Of Sales Operating Supplies/Expenses 11 11 7 11 4 57.1% 11 11 Insurance Fees 28 28 7 28 21 300.0% 28 28 Rentals 13 14 1 7.7% 14 14 13 14 1 7.7% Taxes Utilities 1 1 1 1 1 1 Repairs & Maintenance Comm. Assoc. Annual Charge Share Grant Depreciation 2 (2) -100.0% 2 (2) -100.0% Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





107

PLANNING AND COMMUNITY AFFAIRS


Variance %


The variance in Fees Expense versus Budget is primarily due to lower than anticipated expenditures on consultant fees associated with various planning projects.

108

Columbia Association, Inc. OFFICE OF THE PRESIDENT PLANNING AND COMMUNITY AFFAIRS





Total Income

Expenses: Salary & Wages 238 218 (20) -8.4% 228 218 (10) -4.4% 238 218 (20) -8.4% Annual Performance Incentives 1 1 1 1 100.0% 1 1 Contract Labor Payroll Taxes 16 15 (1) -6.3% 15 15 16 15 (1) -6.3% Employee Benefits 52 40 (12) -23.1% 51 40 (11) -21.6% 52 40 (12) -23.1% Cost Of Sales Operating Supplies/Expenses 17 16 (1) -5.9% 15 16 1 6.7% 17 16 (1) -5.9% Insurance 6 (6) -100.0% 6 (6) -100.0% Fees 57 22 (35) -61.4% 18 22 4 22.2% 57 22 (35) -61.4% Rentals 13 15 2 15.4% 15 15 13 15 2 15.4% Taxes 1 (1) -100.0% 1 (1) -100.0% Utilities 1 1 100.0% 1 1 1 1 100.0% Repairs & Maintenance Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





109

INTENTIONALLY BLANK

110

Administrative Services

Columbia Association, Inc.DEPARTMENT OF ADMINISTRATIVE SERVICES SUMMARY




Income: Annual Charge 38,548 38,849 301 0.8% 37,122 38,849 1,727 4.7% 38,548 38,849 301 0.8% Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 83 249 166 200.0% 160 249 89 55.6% 83 249 166 200.0% Membership Allocations

Total Income 38,631 39,098 467 1.2% 37,282 39,098 1,816 4.9% 38,631 39,098 467 1.2%

Expenses: Salary & Wages 3,626 3,396 (230) -6.3% 3,424 3,396 (28) -0.8% 3,626 3,396 (230) -6.3% Annual Performance Incentives 10 6 (4) -40.0% 4 6 2 50.0% 10 6 (4) -40.0% Contract Labor 7 21 14 200.0% 2 21 19 950.0% 7 21 14 200.0% Payroll Taxes 256 246 (10) -3.9% 255 246 (9) -3.5% 256 246 (10) -3.9% Employee Benefits 685 574 (111) -16.2% 545 574 29 5.3% 685 574 (111) -16.2% Cost Of Sales 1 1 100.0% 1 1 100.0% 1 1 100.0% Operating Supplies/Expenses 458 386 (72) -15.7% 282 386 104 36.9% 458 386 (72) -15.7% Insurance 69 80 11 15.9% 65 80 15 23.1% 69 80 11 15.9% Fees 741 428 (313) -42.2% 411 428 17 4.1% 741 428 (313) -42.2% Rentals 286 345 59 20.6% 334 345 11 3.3% 286 345 59 20.6% Taxes 39 25 (14) -35.9% 24 25 1 4.2% 39 25 (14) -35.9% Utilities 517 439 (78) -15.1% 400 439 39 9.8% 517 439 (78) -15.1% Repairs & Maintenance 773 712 (61) -7.9% 658 712 54 8.2% 773 712 (61) -7.9% Comm. Assoc. Annual Charge Share Grant Depreciation 373 439 66 17.7% 359 439 80 22.3% 373 439 66 17.7% Interest Expense Allocation (68) (139) (71) -104.4% (155) (139) 16 10.3% (68) (139) (71) -104.4% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production (4) (2) 2 50.0% (11) (2) 9 81.8% (4) (2) 2 50.0%


Increase/(Decrease) in Net Assets from Operations 30,863 32,141 1,278 4.1% 30,685 32,141 1,456 4.7% 30,863 32,141 1,278 4.1%

Alloc. of Admin. Serv. Expenses (7,226) (7,020) 206 2.9% (6,823) (7,020) (197) -2.9% (7,226) (7,020) 206 2.9%Non-Operating Exp./Contingencies

Increase/(Decrease) in Net Assets 38,089 39,161 1,072 2.8% 37,508 39,161 1,653 4.4% 38,089 39,161 1,072 2.8%

111

HUMAN RESOURCES


Variance %


The variance in Employee Benefits versus Budget is primarily a result of health care elections related to medical insurance, as well as delayed 401(k) eligibility due to turnover and the timing of not having a full-time team member in place.

112

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESHUMAN RESOURCES





Total Income

Expenses: Salary & Wages 745 662 (83) -11.1% 753 662 (91) -12.1% 745 662 (83) -11.1% Annual Performance Incentives 2 2 1 2 1 100.0% 2 2 Contract Labor 2 21 19 950.0% 2 21 19 950.0% 2 21 19 950.0% Payroll Taxes 57 49 (8) -14.0% 58 49 (9) -15.5% 57 49 (8) -14.0% Employee Benefits 161 118 (43) -26.7% 106 118 12 11.3% 161 118 (43) -26.7% Cost Of Sales 1 1 100.0% 1 1 100.0% 1 1 100.0% Operating Supplies/Expenses 96 74 (22) -22.9% 69 74 5 7.2% 96 74 (22) -22.9% Insurance Fees 40 39 (1) -2.5% 55 39 (16) -29.1% 40 39 (1) -2.5% Rentals 62 74 12 19.4% 71 74 3 4.2% 62 74 12 19.4% Taxes Utilities 4 2 (2) -50.0% 2 2 4 2 (2) -50.0% Repairs & Maintenance Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





113

INFORMATION TECHNOLOGY


Variance %


The variances in Operating Supplies/Expenses versus Budget and the prior year are associated with lower than anticipated miscellaneous operating supplies, PC hardware and software, travel and meeting, and employee development expenses. There was a delay in hardware purchases with our contracted vendor due to a recent acquisition. The variance in Fees Expense versus Budget is primarily due to a delay in acquiring a new phone system and related computer consulting costs.

114

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESINFORMATION TECHNOLOGY





Total Income

Expenses: Salary & Wages 943 831 (112) -11.9% 855 831 (24) -2.8% 943 831 (112) -11.9% Annual Performance Incentives 2 1 (1) -50.0% 1 1 100.0% 2 1 (1) -50.0% Contract Labor 5 (5) -100.0% 5 (5) -100.0% Payroll Taxes 58 59 1 1.7% 64 59 (5) -7.8% 58 59 1 1.7% Employee Benefits 158 119 (39) -24.7% 124 119 (5) -4.0% 158 119 (39) -24.7% Cost Of Sales Operating Supplies/Expenses 210 75 (135) -64.3% 119 75 (44) -37.0% 210 75 (135) -64.3% Insurance 8 10 2 25.0% 9 10 1 11.1% 8 10 2 25.0% Fees 297 92 (205) -69.0% 92 92 297 92 (205) -69.0% Rentals 75 94 19 25.3% 90 94 4 4.4% 75 94 19 25.3% Taxes 24 7 (17) -70.8% 12 7 (5) -41.7% 24 7 (17) -70.8% Utilities 504 430 (74) -14.7% 393 430 37 9.4% 504 430 (74) -14.7% Repairs & Maintenance 763 702 (61) -8.0% 643 702 59 9.2% 763 702 (61) -8.0% Comm. Assoc. Annual Charge Share Grant Depreciation 373 439 66 17.7% 359 439 80 22.3% 373 439 66 17.7% Interest Expense Allocation 1 9 8 800.0% 16 9 (7) -43.8% 1 9 8 800.0% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





115

ACCOUNTING/PAYROLL


Variance %


The variance in Operating Supplies/Expenses versus Budget is primarily due to fewer purchases of office supplies and less travel and meeting and employee development expenses than anticipated. The variance in Fees Expenses versus Budget is primarily related to lower expenses than anticipated for system modifications, banking services and miscellaneous consulting fees.

116

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESACCOUNTING/PAYROLL




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 1 1 100.0% 1 1 100.0% 1 1 100.0% Membership Allocations

Total Income 1 1 100.0% 1 1 100.0% 1 1 100.0%

Expenses: Salary & Wages 1,664 1,630 (34) -2.0% 1,554 1,630 76 4.9% 1,664 1,630 (34) -2.0% Annual Performance Incentives 5 2 (3) -60.0% 3 2 (1) -33.3% 5 2 (3) -60.0% Contract Labor Payroll Taxes 120 118 (2) -1.7% 114 118 4 3.5% 120 118 (2) -1.7% Employee Benefits 318 283 (35) -11.0% 270 283 13 4.8% 318 283 (35) -11.0% Cost Of Sales Operating Supplies/Expenses 143 102 (41) -28.7% 93 102 9 9.7% 143 102 (41) -28.7% Insurance 61 70 9 14.8% 56 70 14 25.0% 61 70 9 14.8% Fees 404 297 (107) -26.5% 264 297 33 12.5% 404 297 (107) -26.5% Rentals 129 155 26 20.2% 152 155 3 2.0% 129 155 26 20.2% Taxes 15 18 3 20.0% 12 18 6 50.0% 15 18 3 20.0% Utilities 9 7 (2) -22.2% 5 7 2 40.0% 9 7 (2) -22.2% Repairs & Maintenance 10 10 15 10 (5) -33.3% 10 10 Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation 6 6 100.0% 15 6 (9) -60.0% 6 6 100.0% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





117

PURCHASING


Variance %



118

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESPURCHASING




Income: Annual Charge Tuition & Enrollment Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income Membership Allocations

Total Income

Expenses: Salary & Wages 274 273 (1) -0.4% 262 273 11 4.2% 274 273 (1) -0.4% Annual Performance Incentives 1 1 1 1 100.0% 1 1 Contract Labor Payroll Taxes 21 20 (1) -4.8% 19 20 1 5.3% 21 20 (1) -4.8% Employee Benefits 48 54 6 12.5% 45 54 9 20.0% 48 54 6 12.5% Cost Of Sales Operating Supplies/Expenses 9 15 6 66.7% 1 15 14 1400.0% 9 15 6 66.7% Insurance Fees Rentals 20 22 2 10.0% 21 22 1 4.8% 20 22 2 10.0% Taxes Utilities Repairs & Maintenance Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production





119

ANNUAL CHARGEVariance Amount

Variance %

Year-to-Date Actual vs. Budget 301 0.8%This Year’s Actual vs. Last Year’s Actual 1,727 4.7%

The variances in Other Income versus Budget and the prior year are due to interest collected on annual charge billings and investment income. The variances in Operating Supplies/Expenses versus Budget and the prior year are due to increases in the allowance for aged and/or uncollectable accounts as a result of a court ruling that could impact the annual charge collection and statute of limitations. The Interest Expense Allocation is formula-driven. See the FY 17/18 Budget document, Allocation Formulas section, for a detailed explanation of the formula.

120

Columbia Association, Inc. DEPARTMENT OF ADMINISTRATIVE SERVICESANNUAL CHARGE




Income: Annual Charge 38,548 38,849 301 0.8% 37,122 38,849 1,727 4.7% 38,548 38,849 301 0.8% Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals Other Income 83 248 165 198.7% 160 248 88 55.0% 83 248 165 198.7% Membership Allocations

Total Income 38,631 39,097 466 1.2% 37,282 39,097 1,815 4.9% 38,631 39,097 466 1.2%

Expenses: Salary & Wages Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses 120 120 100.0% 120 120 100.0% 120 120 100.0% Insurance Fees Rentals Taxes Utilities Repairs & Maintenance Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation (69) (154) (85) -123.2% (186) (154) 32 17.2% (69) (154) (85) -123.2% Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production (4) (2) 2 50.0% (11) (2) 9 81.8% (4) (2) 2 50.0%

Total Operating Expenses (73) (36) 37 50.7% (197) (36) 161 81.7% (73) (36) 37 50.7%

Increase/(Decrease) in Net Assets from Operations 38,704 39,133 429 1.1% 37,479 39,133 1,654 4.4% 38,704 39,133 429 1.1%


Increase/(Decrease) in Net Assets 38,236 38,677 441 1.2% 37,085 38,677 1,592 4.3% 38,236 38,677 441 1.2%

121

INTENTIONALLY BLANK

122

Board of Directors

INTENTIONALLY BLANK

123

BOARD OF DIRECTORS


Variance %



124

Columbia Association, Inc.BOARD OF DIRECTORS





Total Income

Expenses: Salary & Wages 7 2 (5) -71.4% 2 2 7 2 (5) -71.4% Annual Performance Incentives Contract Labor Payroll Taxes 1 (1) -100.0% 1 (1) -100.0% Employee Benefits Cost Of Sales Operating Supplies/Expenses 39 21 (18) -46.2% 27 21 (6) -22.2% 39 21 (18) -46.2% Insurance 30 34 4 13.3% 28 34 6 21.4% 30 34 4 13.3% Fees 33 19 (14) -42.4% 4 19 15 375.0% 33 19 (14) -42.4% Rentals 1 1 100.0% 1 1 100.0% 1 1 100.0% Taxes 1 (1) -100.0% 1 (1) -100.0% 1 (1) -100.0% Utilities Repairs & Maintenance 3 1 (2) -66.7% 1 1 3 1 (2) -66.7% Comm. Assoc. Annual Charge Share Grant Depreciation Interest Expense Allocation Alloc. of Selling Expenses Alloc. of Department's Admin. Alloc. of Branding and Media Production 6 4 (2) -33.3% 4 4 6 4 (2) -33.3%





125

INTENTIONALLY BLANK

126

Village CommunityAssociations

INTENTIONALLY BLANK

127

VILLAGE COMMUNITY ASSOCIATIONS


Variance %


The variances in Fees Expenses versus Budget and the prior year are due to higher consulting and legal fees in FY 18 related to CA's support of the Architectural Resource Committee and provision of legal services to support the villages with enforcement of their covenants.

128

Columbia Association, Inc. VILLAGE COMMUNITY ASSOCIATIONSVILLAGE COMMUNITY ASSOCIATIONS




Income: Annual Charge Tuition & Enrollment Direct Memberships Fees Rental Income Sales Gain (Loss) on Fixed Asset Disposals (3) (3) -100.0% (3) (3) -100.0% (3) (3) -100.0% Other Income 12 12 100.0% 14 12 (2) -14.3% 12 12 100.0% Membership Allocations

Total Income 9 9 100.0% 14 9 (5) -35.7% 9 9 100.0%

Expenses: Salary & Wages (1) 1 100.0% Annual Performance Incentives Contract Labor Payroll Taxes Employee Benefits Cost Of Sales Operating Supplies/Expenses Insurance 30 28 (2) -6.7% 27 28 1 3.7% 30 28 (2) -6.7% Fees 229 416 187 81.7% 324 416 92 28.4% 229 416 187 81.7% Rentals 1 1 100.0% 1 1 1 1 100.0% Taxes 7 3 (4) -57.1% 3 3 7 3 (4) -57.1% Utilities 8 11 3 37.5% 6 11 5 83.3% 8 11 3 37.5% Repairs & Maintenance 377 305 (72) -19.1% 317 305 (12) -3.8% 377 305 (72) -19.1% Comm. Assoc. Annual Charge Share Grant 3,239 3,220 (19) -0.6% 3,173 3,220 47 1.5% 3,239 3,220 (19) -0.6% Depreciation 894 851 (43) -4.8% 819 851 32 3.9% 894 851 (43) -4.8% Interest Expense Allocation 87 75 (12) -13.8% 98 75 (23) -23.5% 87 75 (12) -13.8% Alloc. of Selling Expenses Alloc. of Department's Admin. 41 41 39 41 2 5.1% 41 41 Alloc. of Branding and Media Production 270 267 (3) -1.1% 271 267 (4) -1.5% 270 267 (3) -1.1%


Increase/(Decrease) in Net Assets from Operations (5,182) (5,209) (27) -0.5% (5,063) (5,209) (146) -2.9% (5,182) (5,209) (27) -0.5%

Alloc. of Admin. Serv. Expenses 924 924 891 924 33 3.7% 924 924Non-Operating Exp./Contingencies


129

INTENTIONALLY

BLANK

130

Capital

CURRENTAPPROVED EXPENDITURES YEAR TOBUDGET - THROUGH DATE REMAINING

THROUGH 4/30/2018 4/30/2018 COMMITMENTS BALANCE

Capital Projects Approved in FY 2011-2018:Category I Projects 8,168$ 6,700$ 659$ 809$ Category II Projects 24,634$ 19,476$ 2,489$ 2,669$ Category III Projects 3,667$ 2,213$ 651$ 803$

Subtotal - Capital Projects Approved in FY 2011-2018 36,469$ 28,389$ 3,799$ 4,281$

Less: Projects closing in the fourth quarter of FY 2018 1,692$ 1,570$ 122$

TOTAL 34,777$ 26,819$ 3,799$ 4,159$

Projects projected to close in the first quarter of FY 2019 3,585$ 2,509$ 482$ 594$ -$

Projects projected to close later in FY 2019 31,192$ 24,310$ 3,317$ 3,565$

TOTAL - active projects as of April 30, 2018 34,777$ 26,819$ 3,799$ 4,159$

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. Specifically identified and approved by the Board in the budget process.

Category II - Capital projects that are phased, non-recurring or considered to be major re-investments in facilities, as well as projectsthat are $200,000 or greater and exceed the allocated amount for the program or facility requesting the project. Specificallyidentified and approved by the Board in the budget process.

Category III - Capital projects that are for periodic maintenance and/or upgrades to facilities. Amount approved by the Board in thebudget process is the total capital parameter less the amounts for both Categories I and II.

Note: Projects are added/deleted to this report throughout the fiscal year.

COLUMBIA ASSOCIATIONCAPITAL BUDGET SUMMARY - $ in 000's

131

*Proposed Capital Projects Close Outs**Project Capitalized

Original Current Proposed Expend. Year To EstimatedCapital Projects Proj Fiscal Approved Approved Budget Revised Through Date Remain Completion

Category I, II and III Projects Code Year Budget Budget Revisions Budget 04/30/18 Commitment Balance Date

CATEGORY I PROJECTS

WL-Phase I - Dredging & Sediment Eng. RT4 2011 75 75 75 63 12 04/19 WL-Phase II - Dredging & Sediment Eng. RT5 2011 100 100 100 90 10 04/19 Watershed Retrofit - LE-RRI-020 * RU4 2011 118 348 348 348 0 04/18

Maint Facility - Stormwater Detention Pond SE6 2014 58 90 90 86 3 1 08/18

Watershed Improvements Projects P02-15-3 2015 440 316 316 249 40 27 04/19

Columbia Wide - Water Quality P02-16-1 2016 75 175 75 250 147 52 51 04/19 Watershed Improvements Projects P02-16-3 2016 410 410 410 276 11 123 04/19

Going Green Energy Initiatives $200K GGP-17 2017 SportsPark - LED & Controls Upgrade * GGP-17-8 2017 30 30 30 28 2 04/18 CG - Electric Vehicle Charging Station * GGP-17-13 2017 10 10 10 5 5 04/18

Building Energy Retrofits $200K BER-17 2017 HG Maint Fac - Radiant Heat Upgrade BER-17-13 2017 19 19 19 17 2 0 06/18

SC Repairs & Splashdown Replacement** Z17-17-1 2017 2,100 2,100 2,100 2,089 11 0 12/18 WL-Maintenance Dredging Land Modif P02-17-3 2017 1,000 1,000 -125 875 750 44 81 06/18

Going Green Energy Initiatives $200K GGP-18 2018 Aqu-Dorsey Search Pool-LED/Solar Inst * GGP-18-11 2018 40 40 40 39 1 04/18

Building Energy Retrofits $200K BER-18 2018 TSSC - Exhaust Fan Upgrade * BER-18-1 2018 11 11 11 9 2 04/18 AC - HVAC Upgrade ** BER-18-4 2018 5 15 15 8 5 2 08/18 TSSC - Economizer Upgrade * BER-18-6 2018 15 15 15 13 2 04/18 TSSC - LED Upgrade * BER-18-7 2018 13 13 13 12 1 04/18 Aqu-Dickinson Pool - Solar Installation * BER-18-8 2018 21 21 21 19 2 04/18

Swim Center Repairs ** Z17-18-1 2018 2,900 2,900 2,900 2,308 465 127 12/18 Columbia Wide Pathway Connectivity P02-18-1 2018 150 150 150 118 32 07/18 Watershed Improvements Projects P02-18-2 2018 330 330 50 380 26 26 328 12/18

Subtotal Category I 7,920 8,168 0 8,168 6,700 659 809

Columbia Association, Inc.Capital Budget - Current Projects

Category I, II and III Projects - Beginning FY 2011April 30, 2018

(000's)

132






(000's)

CATEGORY II PROJECTS

Hickory Ridge Park - Planning, Design SF7 2014 150 150 150 48 102 Pending

AC - Exterior Renovations Z02-15-1 2015 180 180 180 4 176 0 01/19 Haven on the Lake - Construction Funds** Z18-15-1 2015 5,219 5,219 5,219 5,113 3 103 01/19 OM - Pushcart Pond Engineering P02-15-7 2015 30 30 30 2 6 22 10/18 Hickory Ridge Park, Phase I P02-15-8 2015 200 200 200 200 Pending

SC - Engineering & Construction Serv ** Z11-16-3 2016 150 150 150 94 3 53 12/18 CG - Roofing ** Z04-16-1 2016 350 350 350 307 43 0 08/18 FHGC - Outing Pavilion ** Z06-16-1 2016 50 50 50 38 9 3 01/19 Horse Center - Barn Roof Replacement Z08-16-1 2016 243 243 243 4 22 217 12/18 Sales & Marketing-Internal Digital Signa ** M02-16-1 2016 200 200 200 170 6 24 07/18 HC - Village Signs Planning Funds * P02-16-4 2016 20 35 35 26 9 04/18 IT - Enterprise Network Enhancements ** A03-16-1 2016 150 150 150 57 8 85 06/18 TC - Signage P02-16-8 2016 46 46 46 5 41 Pending

FHGC - Facility Improvements, Plan Fun* Z06-17-1 2017 75 75 75 74 1 04/18 Horse Center - Barn Roof, Phase II Z08-17-1 2017 350 350 350 349 1 12/18 IT Improvements, Phase I A03-17-1 2017 150 150 150 150 Pending LR Tennis Facility - Construction Funds ** Z10-17-1 2017 8,000 8,000 8,000 7,335 661 4 12/18 LR - Waiting Spring Pond, Plan Funds * P02-17-5 2017 70 70 70 70 0 04/18 OM - Pushcart Pond - Construction Funds P02-17-6 2017 300 300 300 300 10/18 Open Space - Sediment Placement Site P02-17-7 2017 500 500 500 427 40 33 10/18

AC - Facility Improvements Const Funds** Z02-18-1 2018 2,100 2,100 2,100 1,887 206 7 01/19 CG - HVAC Projects, Phase II ** Z04-18-1 2018 300 300 300 289 11 08/18 CG - Roof, Additional Section ** Z04-18-2 2018 100 100 100 11 86 3 08/18 OSM - Vehicles and Equipment ** P02-18-3 2018 335 335 335 234 97 4 06/18 FHGC - Facility Improvements Const Fd ** Z06-18-1 2018 350 350 350 313 6 31 01/19 Harper's Choice Village - Sign Repl. P02-18-4 2018 80 80 80 42 18 20 11/18 Horse Ctr - Barn Roof Repl, Phase III Z08-18-1 2018 375 375 375 5 327 43 12/18 IR - Facility Improvements, Const Funds** Z09-18-1 2018 2,400 2,400 2,400 2,258 141 1 12/18 Long Reach Stonehouse - Roofing B08-18-2 2018 350 350 350 9 5 336 Pending LR - Waiting Spring Pond P02-18-5 2018 575 575 575 10 14 551 12/18 Long Reach Tennis Facility ** Z10-18-1 2018 500 500 500 237 220 43 12/18 Maintenance Fac - Sprinkler System P04-18-1 2018 222 222 222 12 210 12/18 Pathway Renovations P02-18-6 2018 348 348 348 309 39 07/18

133






(000's)

CA Wide - HVAC Unit Repl - $300K CAW-18 2018 WL - FRNC - Controls Upgrade CAW-18-1 2018 5 5 5 5 08/18 HC - Kahler Hall - HVAC Replacement * CAW-18-4 2018 55 55 55 47 8 04/18 HC - Kahler Hall - Controls Upgrade * CAW-18-5 2018 6 6 6 6 0 04/18 TC - Oakland Manor HVAC Design * CAW-18-6 2018 25 25 25 24 1 04/18 SportsPark - HVAC CAW-18-7 2018 50 50 50 43 7 08/18 Maintenance Facility - HVAC Controls * CAW-18-8 2018 10 10 10 9 1 04/18

Subtotal Category II 24,619 24,634 0 24,634 19,476 2,489 2,669

134






(000's)

CATEGORY III PROJECTS

Fitness Clubs TSSC - Upper Level Fitness Area Design Z16-18-5 2018 27 27 27 23 4 0 08/18 AC - Pool Dectron Repairs ** Z02-18-6 2018 25 30 30 20 10 08/18 CG - Body Pump Equipment * Z04-18-5 2018 6 6 6 5 1 04/18 TSSC - Pool Dehum Blower Motor/Wheel Z16-18-10 2018 5 5 5 5 0 08/18 TSSC - Structure Design, Upper Level * Z16-18-11 2018 8 8 8 8 0 04/18 TSSC - RTU #9 Fan Motor, Blade Z16-18-12 2018 4 4 4 2 1 1 08/18 TSSC - Studio 1 GF Stereo * Z16-18-13 2018 10 10 10 10 0 04/18 CG - Moisture Remediation Design Z04-18-8 2018 7 7 7 6 1 12/18 TSSC - Free Weight Rm Floor, Phase 1 Z16-18-14 2018 10 10 10 1 8 1 12/18 CG - Pool Chemical Controller * Z04-18-10 2018 3 3 3 3 0 04/18 TSSC - Lower Level Locker Rm Upgrade** Z16-18-15 2018 114 114 114 101 6 7 07/18 TSSC-Upper Level Fitness Area Structu ** Z16-18-16 2018 59 59 59 53 1 5 07/18 TSSC - Personal Training Stretching Area Z16-18-17 2018 72 72 72 36 22 14 08/18 TSSC - Security Lockers Z16-18-18 2018 5 5 5 4 1 09/18 TSSC - Washer Z16-18-19 2018 11 11 11 10 1 05/18 TSSC - Entertainment Lighting, Skate Z16-18-20 2018 9 9 9 9 0 09/18 TSSC - TRX Tactical Box/Tower/Straps Z16-18-21 2018 9 9 9 9 0 07/18 TSSC - Matrix Treadmills Z16-18-22 2018 20 20 20 20 0 09/18 TSSC - Octane Ellipticals Z16-18-23 2018 16 16 16 16 0 06/18 CG - Security Lockers Z04-18-11 2018 10 10 10 10 0 09/18 CG - Octane Ellipticals Z04-18-12 2018 15 15 15 15 0 06/18 CG - Flooring Z04-18-13 2018 11 11 11 11 0 09/18 TSSC - Dumbbell Line/Racks Z16-18-24 2018 15 15 15 15 0 09/18 CG - Potable Hot Water Tank Z04-18-14 2018 5 5 5 5 0 08/18

Haven on the Lake Steam Room Drain * Z18-18-1 2018 17 17 17 17 0 04/18 Hydrorider Aqua Bikes * Z18-18-2 2018 10 10 10 10 0 04/18

Golf Courses HG/FH - Border Collie ** Z07-17-11 2017 7 7 7 4 1 2 06/18 HG - Heavy Duty Utility Vehicle * Z07-18-7 2018 29 21 21 21 0 04/18 HG Maint Fac - Infrared Heater * Z07-18-8 2018 11 11 11 9 2 04/18 HG - Ventrac Snow Removal Attachmen** Z07-18-9 2018 19 19 19 16 2 1 06/18 HG - Pathway Renovation #13 Z07-18-10 2018 78 78 78 17 21 40 08/18 FH - Tunnel Pathway Renovation Z06-18-5 2018 25 25 25 14 6 5 08/18

135






(000's)

Ice Rink Skate Flooring Z09-18-6 2018 54 54 54 54 11/18

Indoor/Outdoor Tennis OB - Pickleball Ct Conversion Design Z10-18-4 2018 6 6 6 4 2 07/18 AC - Office Heat Z10-18-5 2018 5 5 5 5 09/18 RCHG - Outdoor Furniture Z10-18-6 2018 7 7 7 4 3 0 06/18 RCHG - Courtside Benches Z10-18-7 2018 4 4 4 4 0 06/18 OB - Pickleball Ct Conversion Z10-18-8 2018 59 59 59 58 1 07/18

Aquatics PL - Bath House Roof * Z11-18-13 2018 10 10 10 8 2 04/18 RB - Splash Pad Planning Funds Z11-18-14 2018 25 25 25 3 22 12/18 PL - Shade Structure Design Fees * Z11-18-16 2018 4 4 4 4 0 04/18 Aquatics Storage Cage Expansion Z11-18-17 2018 5 5 5 3 2 0 09/18

SkatePark/SportsPark SkatePark - Skate Ramps Z14-18-1 2018 30 30 30 26 4 0 07/18 SportsPark - Tot Lot Refurbishment Z15-18-3 2018 18 18 18 10 8 07/18

Horse Center Barn Roof Replacement DR9 2014 120 120 120 93 26 1 12/18 Facility Assessment Upgrades Z08-17-3 2017 26 26 26 19 7 12/18

Swim Center Entrance Canopy, Phase I Z17-18-3 2018 174 174 174 2 172 12/18

136






(000's)

Village Community Associationand Community Services Buildings and Equipment

KC - Amherst Hse - HVAC Screen Desig* B08-17-6 2017 11 11 11 10 1 04/18 OM - Other Barn - Lighting Design PF B08-17-17 2017 13 13 13 3 10 0 08/18 TC - Oakland - Veranda Sprinkler Design B08-17-22 2017 20 20 20 18 1 1 08/18 OM - Other Barn - Roof Repl Design * B08-17-23 2017 4 4 4 4 0 04/18 OM - Teen Center - Roof Repl Design * B08-17-24 2017 4 4 4 4 0 04/18 OM - Teen Center - ADA Platform Lift * B08-17-35 2017 40 40 40 34 6 04/18 OM - Other Barn - ADA Platform Lift * B08-17-36 2017 40 40 40 37 3 04/18 KC - Amherst Hse - Mech Screen Wall * B08-17-37 2017 18 18 18 18 0 04/18 TC - Oakland Manor - Sprinkler Rm Exp * B08-17-38 2017 15 15 15 12 3 04/18 RH - Meeting Rm - Kitchen Finish Upgr * B08-17-39 2017 25 25 25 22 3 04/18 HC - Kahler Hall - Kitchen Fan B08-18-4 2018 6 6 6 3 3 08/18 OM - Other Barn - Fire Exit Door/Hardware B08-18-5 2018 4 4 4 2 2 07/18 RH - Meeting Rm - Kitchen Design PF * B08-18-10 2018 14 14 14 12 2 04/18 TC - Oakland Manor - Veranda Dry Sprin* B08-18-11 2018 20 20 20 17 3 04/18 HC - Kahler Hall - Roof Repl Design B08-18-12 2018 22 22 22 1 17 4 10/18 WL - Slayton Hse - Roof Repl Design B08-18-13 2018 23 23 23 16 3 4 10/18 DS - Linden Hall - Roof * B08-18-14 2018 62 62 62 44 18 04/18 HC - Kahler Hall - Ballroom Floor Refinish B08-18-15 2018 11 11 11 2 9 0 06/19 OM - Other Barn - Bulkhead Lighting * B08-18-16 2018 9 11 11 6 5 04/18 OM - Other Barn-Elect Sys Upgrades, PI B08-18-17 2018 25 25 25 22 3 06/18 RH - Meeting Rm - Roof B08-18-18 2018 28 28 28 1 21 6 06/18 OM - Other Barn - Roof B08-18-19 2018 57 57 57 2 43 12 06/18 OM - Teen Center - Roof B08-18-20 2018 57 57 57 1 43 13 06/18 TC - Lakefront Audio Equipment * B08-18-21 2018 5 5 5 4 1 04/18 OM - Other Barn - Silo Flooring B08-18-22 2018 6 6 6 2 4 0 07/18 OM - Other Barn-Elect Sys Upgrades, PII B08-18-23 2018 40 40 40 24 14 2 06/18 TC - Oakland Manor Ballroom Lighting B08-18-24 2018 21 21 21 15 6 08/18 RH - Mtg Rm - Plumbing/Elect Reconfig * B08-18-25 2018 10 10 10 6 4 04/18 RH - Meeting Room Flooring * B08-18-26 2018 10 10 10 10 0 04/18 TC - Oakland Manor Electrical Panel B08-18-28 2018 11 11 11 2 9 09/18 RH - Claret Hall - Security System B08-18-29 2018 7 7 7 7 08/18 DS - Dorsey Hall - Trash Enclosure Fence B08-18-30 2018 6 6 6 6 08/18

137






(000's)

Open Space Facilities, Amenitiesand Improvements

HRVC - Planning Funds, Open Space SB3 2013 14 14 14 6 8 Pending RH - CG Drainage - Plan Funds P02-16-23 2016 10 15 15 12 3 0 07/18 Columbia Wide - Tot Lots P02-18-7 2018 150 150 150 123 27 07/18 Columbia Wide - Pathways * P02-18-8 2018 205 221 221 218 3 04/18 Columbia Wide - Bridges P02-18-9 2018 240 240 240 212 28 07/18 WL - Columbia Rd Overpass Renovation* P02-18-10 2018 180 95 95 94 1 04/18 LR - Glass Moon Stream Restoration * P02-18-13 2018 65 65 65 65 0 04/18 Columbia Wide - Parking Lot Renovations P02-18-17 2018 250 250 250 143 54 53 07/18 OB - L. Elkhorn Dock Deck Renovation P02-18-18 2018 95 145 145 99 46 06/18 OB - Neighborhood Center Sign * P02-18-21 2018 11 11 11 10 1 04/18 Maint Facility - ADA Restroom Tile P04-18-2 2018 13 13 13 4 9 06/18 WL - Slayton House Plaza Renovation * P02-18-22 2018 20 20 20 19 1 04/18 TC - Vantage Park Plaza Renovation P02-18-23 2018 20 20 20 10 7 3 07/18 Watershed Mgmt - Handheld Fluoromete* P02-18-24 2018 3 3 3 3 0 04/18 Maint Facility - Break Rm Upgrades P04-18-3 2018 15 15 15 1 13 1 07/18 Columbia Wide - Hilti Diamond Grinders * P02-18-25 2018 6 6 6 5 1 04/18

138






(000's)

Administrative Services/Building and Equipment HQ - Lobby Sound Attenuation Panels * A03-18-1 2018 13 13 13 9 4 04/18 HQ - Lobby Security Cameras * A03-18-2 2018 8 8 8 5 3 04/18

Communications & Marketing Apple MacBook Computer * M02-18-1 2018 5 5 5 5 0 04/18

Company Wide Contingency 150K DR9 2017 TSSC - Water Main - Sprinkler * DR9-17-2 2017 75 75 75 57 18 04/18 Horse Center - Sanitary Sewer Service DR9-17-3 2017-18 58 153 153 104 49 06/18

Horse Center-Shaving Bldg Improvemen* DR9-18-1 2018 13 13 13 11 2 04/18 AC - Hot Water Heat Exchanger * DR9-18-2 2018 4 4 4 4 0 04/18

ADA Compliance Funding TSSC - ADA Changing Room-Pool Deck** Z16-17-3 2017 51 51 51 27 4 20 07/18 OB - L. Elkhorn Pavilion ADA Accessibility P02-18-19 2018 200 200 200 83 85 32 06/18

Subtotal Category III 3,587 3,667 0 3,667 2,213 651 803

Subtotal Category I, II and III 36,126 36,469 0 36,469 28,389 3,799 4,281

Total Company Current Projects 36,126 36,469 0 36,469 28,389 3,799 4,281

139

Original Current Proposed Expend. Year To

Proj Fiscal Approved Approved Budget Revised Through Date Remain

Capital Projects Code Year Budget Budget Revisions Budget 04/30/18 Commitment Balance

Category I, II and III Projects

Watershed Retrofit - LE-RRI-020 RU4 2011 118 348 (348) (348) 0SportsPark - LED & Control Upgrade GGP-17-8 2017 30 30 (30) (28) (2)CG - Electric Vehicle Changing Station GGP-17-13 2017 10 10 (10) (5) (5)Aqu-Dorsey Search Pool - LED/Solar Inst GGP-18-11 2018 40 40 (40) (39) (1)TSSC - Exhaust Fan Upgrade BER-18-1 2018 11 11 (11) (9) (2)TSSC - Economizer Upgrade BER-18-6 2018 15 15 (15) (13) (2)TSSC - LED Upgrade BER-18-7 2018 13 13 (13) (12) (1)Aqu-Dickinson Pool - Solar Installation BER-18-8 2018 21 21 (21) (19) (2)HC - Village Signs Planning Funds P02-16-4 2016 20 35 (35) (26) (9)FHGC - Facility Improvements, Plan Funds Z06-17-1 2017 75 75 (75) (74) (1)LR - Waiting Spring Pond, Plan Funds P02-17-5 2017 70 70 (70) (70) 0HC - Kahler Hall - HVAC Replacement CAW-18-4 2018 55 55 (55) (47) (8)HC - Kahler Hall - Controls Upgrade CAW-18-5 2018 6 6 (6) (6) 0TC - Oakland Manor HVAC Design CAW-18-6 2018 25 25 (25) (24) (1)Maintenance Facility - HVAC Controls CAW-18-8 2018 10 10 (10) (10) 0CG - Body Pump Equipment Z04-18-5 2018 6 6 (6) (5) (1)TSSC - Structure Design, Upper Level Z16-18-11 2018 8 8 (8) (8) 0TSSC - Studio 1 GF Stereo Z16-18-13 2018 10 10 (10) (10) 0CG - Pool Chemical Controller Z04-18-10 2018 3 3 (3) (3) 0HOTL - Steam Room Drain Z18-18-1 2018 17 17 (17) (17) 0HOTL - Hydrorider Aqua Bikes Z18-18-2 2018 10 10 (10) (10) 0HGGC - Heavy Duty Utility Vehicle Z07-18-7 2018 29 21 (21) (21) 0HGGC - Maint Fac - Infrared Heater Z07-18-8 2018 11 11 (11) (9) (2)Aqu - PL Bath House Roof Z11-18-13 2018 10 10 (10) (8) (2)Aqu - PL Shade Structure Design Fees Z11-18-16 2018 4 4 (4) (4) 0KC - Amherst Hse - HVAC Screen Design B08-17-6 2017 11 11 (11) (10) (1)OM - Other Barn - Roof Repl Design B08-17-23 2017 4 4 (4) (4) 0OM - Teen Center - Roof Repl Design B08-17-24 2017 4 4 (4) (4) 0OM - Teen Center - ADA Platform Lift B08-17-35 2017 40 40 (40) (34) (6)OM - Other Barn - ADA Platform Lift B08-17-36 2017 40 40 (40) (37) (3)KC - Amherst Hse - Mech Screen Wall B08-17-37 2017 18 18 (18) (18) 0


Capital Budget - Closed Projects

April 30, 2018

(000's)

140

Original Current Proposed Expend. Year To

Proj Fiscal Approved Approved Budget Revised Through Date Remain

Capital Projects Code Year Budget Budget Revisions Budget 04/30/18 Commitment Balance


Capital Budget - Closed Projects

April 30, 2018

(000's)

TC - Oakland Manor - Sprinkler Rm Exp B08-17-38 2017 15 15 (15) (12) (3)RH - Meeting Rm - Kitchen Finish Upgrade B08-17-39 2017 25 25 (25) (22) (3)RH - Meeting Rm - Kitchen Design Plan B08-18-10 2018 14 14 (14) (12) (2)TC - Oakland Manor - Veranda Dry Sprink B08-18-11 2018 20 20 (20) (17) (3)DS - Linden Hall Roof B08-18-14 2018 62 62 (62) (44) (18)OM - Other Barn - Bulkhead Lighting B08-18-16 2018 9 11 (11) (6) (5)TC - Lakefront Audio Equipment B08-18-21 2018 5 5 (5) (4) (1)RH - Meeting Room Plumbing/Electrical B08-18-25 2018 10 10 (10) (6) (4)RH - Meeting Room Flooring B08-18-26 2018 10 10 (10) (10) 0Columbia Wide Pathways P02-18-8 2018 205 221 (221) (218) (3)WL - Columbia Rd Overpass Renovation P02-18-10 2018 180 95 (95) (94) (1)LR - Glass Moon Stream Restoration P02-18-13 2018 65 65 (65) (65) 0OB - Neighborhood Center Sign P02-18-21 2018 11 11 (11) (10) (1)WL - Slayton House Plaza Renovation P02-18-22 2018 20 20 (20) (19) (1)Watershed Mgmt - Handheld Fluorometer P02-18-24 2018 3 3 (3) (3) 0Columbia Wide - Hilti Diamond Grinders P02-18-25 2018 6 6 (6) (5) (1)Adm Svc - HQ Lobby Sound Panels A03-18-1 2018 13 13 (13) (9) (4)Adm Svc - HQ Lobby Security Cameras A03-18-2 2018 8 8 (8) (5) (3)C&M - Apple MacBook Computer M02-18-1 2018 5 5 (5) (5) 0TSSC - Water Main - Sprinkler DR9-17-2 2017 75 75 (75) (57) (18)Horse Ctr - Shaving Bldg Improvements DR9-18-1 2018 13 13 (13) (11) (2)AC - Hot Water Heat Exchanger DR9-18-2 2018 4 4 (4) (4) 0

Total Company Closed Projects 1,522 1,692 0 (1,692) (1,570) 0 (122)

141

FACILITY PROJECT YEARCURRENT

APPROVED BUDGET

REMAINING BALANCE STATUS ESTIMATED COMPLETION

DATE

ADMINISTRATIVE SERVICES

Administrative Services A03-16-1 Enterprise Network Enhancements 16 150,000$ 85,000$ This project is for the design and implementation of a secure andreliable network infrastructure throughout CA 6/18

Administrative Services A03-17-1 IT Improvements, Phase I 17 150,000$ 150,000$ This project is for the design and implementation of security andwireless solutions for remaining facilities Pending

COMMUNICATIONS & MARKETING

Sales & Marketing M02-16-1 Internal Digital Signage 16 200,000$ 24,000$ The digital signage project will focus on consistent and currentmessaging across CA facilities to team members and the public 7/18

COMMUNITY SERVICES

Kings ContrivanceB08-17-6 Amherst House HVAC Screen Design 17 11,000$ 1,000$

Complete Complete

Oakland MillsB08-17-17 Other Barn, Lighting Design Planning

Funds17 13,000$ -$

Project set to begin January 2018. Engineer to approve completedwork per contract 8/18

Town CenterB08-17-22 Oakland Manor, Veranda Sprinkler

Design17 20,000$ 1,000$

Construction ongoing. Architect/engineer to approve completed workper contract 8/18

Oakland MillsB08-17-23 Other Barn Roof Replacement

Design17 4,000$ -$

Complete Complete

Oakland MillsB08-17-24 Teen Center Roof Replacement

Design17 4,000$ -$

Complete Complete

Oakland MillsB08-17-35 Teen Center, ADA Platform Lift 17 40,000$ 6,000$

Complete Complete

Oakland MillsB08-17-36 Other Barn, ADA Platform Lift 17 40,000$ 3,000$

Complete Complete

Kings ContrivanceB08-17-37 Amherst House, Mechanical Screen

Wall17 18,000$ -$

Complete Complete

Town CenterB08-17-38 Oakland Manor, Sprinkler Room

Expansion17 15,000$ 3,000$

Complete Complete

River HillB08-17-39 Meeting Room, Kitchen Finish

Upgrades17 25,000$ 3,000$

Complete Complete

THE COLUMBIA ASSOCIATION, INC.STATUS OF CAPITAL PROJECTS OVER ONE YEAR OLD

FOURTH QUARTER FY 2018APRIL 30, 2018

142


APPROVED BUDGET


DATE



OPEN SPACE AND FACILITY SERVICES

Watershed Projects RT4 WL Phase I, Dredging and Sediment Engineering

11 75,000$ 12,000$ Will be requesting approval to move these funds to Phase II 4/19

Watershed Projects RT5 WL Phase II, Dredging and Sediment Engineering

11 100,000$ 10,000$ Will be requesting approval to use these funds for shorelinestabilization along the north west shoreline adjacent to the completeddredge project area

4/19

Watershed Projects RU4 Watershed Retrofit - LE-RR1-020 11 348,000$ -$ Complete Complete

Hickory Ridge SB3 Hickory Ridge Park, Planning Funds 13 14,000$ 8,000$ The project is currently on hold pending further discussions with Kimcoregarding long term plans for the village center Pending

Maintenance Facility SE6 Stormwater Detention Pond 14 90,000$ 1,000$ Project is underway 8/18

Hickory Ridge SF7 Hickory Ridge Park, Planning and Design

14 150,000$ 102,000$ The project is currently on hold pending further discussions with Kimcoregarding long term plans for the village center Pending

Watershed Projects P02-15-3 Watershed Improvements Projects 15 316,000$ 27,000$ Phantom Court, Long Look and Dog Park are complete. Facilitysandfilter replacement designed. Construction pending redline of SDPand grading permit

4/19

Oakland Mills P02-15-7 Pushcart Pond, Engineering 15 30,000$ 22,000$ Engineering started fall 2017 10/18

Hickory Ridge P02-15-8 Hickory Ridge Park, Phase 1 15 200,000$ 200,000$ The project is currently on hold pending further discussions with Kimcoregarding long term plans for the village center Pending

Columbia Wide P02-16-1 Columbia Wide Water Quality 16 250,000$ 51,000$ Several projects are in permit stage. Construction to follow oncepermits have been granted 4/19

Watershed Projects P02-16-3 Watershed Improvements Projects 16 410,000$ 123,000$ Replacement of the sand filter at the maintenance facility is beingdelayed due to lengthy County approval and permit processes 4/19

Harper's Choice P02-16-4 Village Signs, Planning Funds 16 35,000$ 9,000$ Complete Complete

Town Center P02-16-8 Signage 16 46,000$ 41,000$ This project is still pending. It is a project set up to cooperate withdown town signage and we are still waiting on HRD and they said theyare making progress

Pending

River Hill P02-16-23 Columbia Gym Drainage, Planning Funds

16 15,000$ -$ Design is complete. Construction is pending. Project to remain openfor any unforseen conditions during construction 7/18

Going Green Energy Initiatives

GGP-17-8 SportsPark LED & Controls Upgrade 17 30,000$ 2,000$ Complete Complete

143


APPROVED BUDGET


DATE



Going Green Energy Initiatives

GGP-17-13 Columbia Gym - Electric Vehicle Charging Station

17 10,000$ 5,000$ Complete Complete

Building Energy Retrofits BER-17-13 HG Maintenance Facility Radiant Heat Upgrade

17 19,000$ -$ Construction on-going 6/18

Wilde Lake P02-17-3 Wilde Lake Maintenance Dredging Land Modifications

17 875,000$ 81,000$ Project is complete except for planting the wetland bench which shouldbe planted in the spring, weather pending 6/18

Long Reach P02-17-5 Waiting Spring Pond Planning Funds 17 70,000$ -$ Complete Complete

Oakland Mills P02-17-6 Pushcard Pond Construction Funds 17 300,000$ 300,000$ Waiting for completion of sediment placement site before movingforward 10/18

Open Space P02-17-7 Sediment Placement Site 17 500,000$ 33,000$ Construction is underway 10/18

SPORT AND FITNESS

Horse Center DR9 Barn Roof Replacement 14 120,000$ 1,000$ Design complete, roof replacement is currently underway 12/18

Athletic Club Z02-15-1 Exterior Renovations 15 180,000$ -$ Project is on-going 1/19

Haven on the Lake Z18-15-1 Construction Funds 15 5,219,000$ 103,000$ Project is largely capitalized. Future facility alterations pending 1/19

Swim Center Z11-16-3 Engineering & Construction Services 16 150,000$ 53,000$ Project is in design phase and currently underway 12/18

Columbia Gym Z04-16-1 Roofing 16 350,000$ -$ Project is largely capitalized 8/18

Fairway Hills Golf Course Z06-16-1 Outing Pavilion 16 50,000$ 3,000$ Project is largely capitalized 1/19

Horse Center Z08-16-1 Barn Roof Replacement 16 243,000$ 217,000$ Roof replacement is currently underway 12/18

Swim Center Z17-17-1 Repairs and Splashdown Replacement

17 2,100,000$ -$ Project is largely capitalized 12/18

Fairway Hills Golf Course Z06-17-1 Facility Improvements Planning Funds


144


APPROVED BUDGET


DATE



Horse Center Z08-17-1 Barn Roof Replacement, Phase II 17 350,000$ 1,000$ Roof replacement is currently underway 12/18

Long Reach Z10-17-1 Tennis Facility Construction Funds 17 8,000,000$ 4,000$ Project is largely capitalized 12/18

Hobbit's Glen/Fairway Hills Golf Courses

Z07-17-11 Border Collie 17 7,000$ 2,000$ Project is largely capitalized 6/18

Horse Center Z08-17-3 Facility Assessment Upgrades 17 26,000$ 7,000$ Scope of work and cost estimates being priced out 12/18

Company Wide Contingency

DR9-17-2 Supreme Sports Club Water Main - Sprinkler


Company Wide Contingency

DR9-17-3 Horse Center - Sanitary Sewer Service

17-18 153,000$ 49,000$ Work almost complete, final invoices pending 6/18

ADA Compliance Funding Z16-17-3 Supreme Sports Club - ADA Changing Room, Pool Deck

17 51,000$ 20,000$ Project is largely capitalized 7/18

Total 21,722,000$ 1,782,000$

145

INTENTIONALLY BLANK

146

Other Reports

Quarter 4 – Spring 2018 Communications & Marketing Update

Events: Communications and Marketing (C&M) provided branding, marketing and promotion support for several significant events led by Community Services and Sports and Fitness divisions, including Archiving the Arts, Exploring Sister Cities and the Long Reach Tennis Club Grand Opening Ceremony.

Display: Digital signage installation was completed at Hobbit’s Glen Golf Club, Fairway Hills Golf Club, and Long Reach Tennis Club. Environmental graphics were designed and installed at Supreme Sports Club.

Member Services: The CMSC team collaborated with the Sport and Fitness team to smoothly transition Columbia Athletic Club members to other CA facilities during construction closure. Additionally, the team contributed significantly toward the successful initiative to reduce declined credit cards.

Media Relations: Notable press interactions included ongoing coverage of CA's neighborhood centers study by the Baltimore Sun, Columbia Flier, Business Monthly and Nonprofit Quarterly. Several local publications provided positive press on the new tennis center opening and The Athletic Club’s temporary closure for renovations. Social media provided excellent coverage of tree planting collaborations between the Open Spaces team and several community partners. Spokes Magazine covered bicycling in Columbia.

Publications: Columbia Celebrates 50, A Celebration Summary Report, a 48‐page, color book, was released, showcasing dozens of superbly branded materials that set the look and tone of the event.

Website: Overall Columbiaassociation.org pageviews grew 120.76% in Q4 2018 compared to Q4 2017, 121.75% Q4 compared with Q3. Columbiafit.org (our main lead generating page) pageviews grew 362.69% in Q4 2018 compared to Q4 2017 and 92.89%% Q4 compared with Q3. Notably, a Play membership email blast (in April) resulted in double the open rates and increased click through rates. Major updates to golf web pages were deployed.

Video: Several new videos were published including How to Engage Mature Adults to Volunteer, Archiving the Arts - Celebrating the Legacy of the Women of Columbia., and Explore Columbia Sister Cities: 5 Countries in 4 Hours at the Mall in Columbia.

Strategy: C&M began the transition to digital/online marketing tactics, replacing monthly print ads in the Columbia Flier with targeted digital ads (incorporating videos) and targeted email blasts through the Baltimore Sun. Early results are encouraging.

147

20,450

20,877

20,271

20,122 20,088

20,000

21,000

22,000

FY17 Qtr 4 FY18 Qtr 1 FY18 Qtr 2 FY18 Qtr 3 FY18 Qtr 4

FY17 and FY18 Total Membership Numbers by Quarter

4,515

4,555

4,667

4,629 4,633

4,400

4,525

4,650


FY17 and FY18 Membership Revenue by Quarter

148

CA Resident Membership

Non-Resident Membership

Total Memberships Columbia Cards

FY17 Qtr 4 13,399 7,051 20,450 3,336

FY18 Qtr 1 13,360 7,517 20,877 3,676

FY18 Qtr 2 13,083 7,188 20,271 3,751

FY18 Qtr 3 12,949 7,173 20,122 3,741

FY18 Qtr 4 12,899 7,189 20,088 3,745

2,000

4,000

6,000

8,000

10,000

12,000

14,000


CA Resident/Nonresident and Columbia Cards by Quarter

CA Resident Membership

Nonresident Membership

Columbia Cards

149

FY 18 Membership Plan Count Detail

FY17 Qtr 4 FY18 Qtr 1 FY 18 Qtr 2 FY 18 Qtr 3 FY 18 Qtr 4 FY18 Qtr 3 vs. FY18 Qtr 4

Incr/(Decr) Play 3,112 4,055 3,898 3,855 3,963 108 1 Fit- Supreme Sports Club 664 820 994 1,191 1,278 87 1 Fit- Columbia Gym 451 529 600 704 814 110 1 Fit- Athletic Club

416 511 582 687

714 27

5 Day Golf & Play 63 64 67 70 3 7 Day Golf 119 114 109 118 9 Golf Fit & Play 103 111 109 116 7 Daily Golf 74 71 65 60 (5) Subtotal: Golf 267 359 360 350 364 14 CA Fit & Play1 15,097 14,120 13,375 12,820 12,399 (421) Haven on the Lake 443 483 462 515 556 41

Total Memberships 20,450 20,877 20,271

20,122 20,088 (34)

Columbia Cards 3,336 3,676 3,751

3,741 3,745 4 Haven Add ons 1,275 1,294 1,224 1,139 1,122 (17)

1- Employee memberships are included in CA Fit & Play. See the following page for quarterly counts.

150

1Income Qualified prior to FY18 included CA points memberships.

0

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500


CA Points, Employee Memberships, Income Qualified Memberships and Haven on the Lake Memberships

Haven on the Lake

CA Points

Employee

Income Qualified

Income Qualified1 Employee CA Points Haven on the Lake

FY17 Qtr 4 2,202 1,061 587 13

FY18 Qtr 1 1,636 1,035 619 1

FY18 Qtr 2 1,581 935 625 0

FY18 Qtr 3 1,589 961 615 0

FY18 Qtr 4 1,597 992 609 0

151

Columbia AssociationFY 18 Membership Revenue Allocation ScheduleActual Amounts vs Budget as of April 30, 2018

Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual Budget ActualTOTAL

BUDGETTOTAL

ACTUAL % Variance

Outdoor Pools 728,631 1,061,651 823,703 710,667 7,100 6,257 1,301 4,936 1,560,735 1,783,511 14.3%

Swim Center 286,122 412,949 198,515 164,976 2,429 2,099 314 1,207 487,380 581,230 19.3%

Athletic Club 3,132,607 2,677,543 4,913 18,415 64,025 38,190 3,201,545 2,734,149 -14.6%

Columbia Gym 4,322,985 3,705,874 6,724 25,170 81,900 50,369 4,411,609 3,781,413 -14.3%

Supreme Sports Club 4,680,025 4,027,515 7,295 27,429 161,850 99,044 4,849,170 4,153,988 -14.3%

Fairway Hills Golf Club 271,109 228,429 12,089 13,937 9,335 34,876 292,533 277,242 -5.2%

Hobbit's Glen Golf Club 951,854 812,191 108,804 120,602 82,560 307,826 1,143,218 1,240,619 8.5%

Haven on the Lake 245,922 215,738 393 1,388 17,225 15,704 263,540 232,830 -11.7%

Ice Rink 48,802 70,013 40,001 38,071 306 241 10 21 89,119 108,346 21.6%

Indoor/Outdoor Tennis Clubs 107,949 157,213 117,779 101,524 1,515 1,289 19 41 227,262 260,066 14.4%

Member Advantage 200,000 199,992 200,000 199,992 0.0%

SkatePark 2,251 3,501 2,251 3,501 55.5%

SportsPark 43,265 63,012 30,371 25,381 306 241 10 21 73,952 88,654 19.9%

Total 1,217,020 1,768,339 14,814,871 12,707,909 132,549 144,665 112,874 421,329 325,000 203,308 200,000 199,992 16,802,314 15,445,541 -8.1%

Notes:* The membership budget model anticipated including new Golf, Fit&Play sales only. Actual revenue includes Package Plan/Package Plan Plus memberships with Golf (transitioned May 1)

ALLOCATED REVENUEPLAY CA Fit&Play 5Day Golf&Play Golf, Fit&Play * KidSpace Member Advantage

0.0% -8.1%45.3% -14.2% 9.1% 273.3% -37.4%

152

Q1CA MODEL EXPECTED

COUNT ACTUAL COUNT COUNT VARIANCECA MODEL FORECAST

$000 ACTUAL $000$ VARIANCE over/(under)

%

PLAY 3,000 4,055 1,055 $270.0 $371.7 $101.7 37.7%1FIT 1,000 1,860 860 $212.4 $312.2 $99.8 47.0%CA FIT&PLAY 14,543 13,085 ‐1,458 $3,963.7 $3,317.4 ‐$646.4 ‐16.3%5 DAY GOLF&PLAY 58 63 5 $35.0 $36.8 $1.8 5.1%7 DAY GOLF 121 119 ‐2 $111.2 $108.8 ‐$2.4 ‐2.2%GOLF, FIT&PLAY 30 103 73 $27.0 $102.0 $75.1 278.2% Sub‐Total 18,752 19,285 533 $4,619.3 $4,248.9 ‐$370.4 ‐8.0%Haven on the Lake $101.8 $204.5Kidspace $81.3 $51.8Member Advantage $0.0 $50.0

$4,802.4 $4,555.2 ‐$247.2 ‐5.1%

Q2 PLAY 2,770 3,898 1,128 $270.0 $483.9 $213.9 79.2%1FIT 1,045 2,176 1,131 $212.4 $380.3 $167.9 79.0%CA FIT&PLAY 14,750 12,440 ‐2,310 $3,963.7 $3,225.0 ‐$738.7 ‐18.6%5 DAY GOLF&PLAY 58 64 6 $35.0 $35.5 $0.5 1.3%7 DAY GOLF 121 114 ‐7 $111.2 $104.1 ‐$7.1 ‐6.4%GOLF, FIT&PLAY 30 111 81 $27.0 $104.7 $77.7 288.0% Sub‐Total 18,774 18,803 29 $4,619.3 $4,333.5 ‐$285.8 ‐6.2%Haven on the Lake $101.8 $232.1Kidspace $81.3 $51.0Member Advantage $0.0 $50.0

$4,802.4 $4,666.6 ‐$135.8 ‐2.8%

Q3 PLAY 2,650 3,855 1,205 $270.0 $472.7 $202.7 75.1%1FIT 1,060 2,582 1,522 $212.4 $457.6 $245.2 115.4%CA FIT&PLAY 14,875 11,859 ‐3,016 $3,963.7 $3,112.6 ‐$851.1 ‐21.5%5 DAY GOLF&PLAY 58 67 9 $35.0 $34.2 ‐$0.8 ‐2.4%7 DAY GOLF 121 109 ‐12 $111.2 $99.5 ‐$11.7 ‐10.5%GOLF, FIT&PLAY 30 109 79 $27.0 $104.1 $77.1 285.8% Total 18,794 18,581 ‐213 $4,619.3 $4,280.7 ‐$338.6 ‐7.3%Haven on the Lake $101.8 $248.4Kidspace $81.3 $50.4Member Advantage $0.0 $50.0

$4,802.4 $4,629.5 ‐$172.9 ‐3.6%

MEMBERSHIP BENCHMARKS MEASUREMENT REPORTFISCAL YEAR 2018

153

MEMBERSHIP BENCHMARKS MEASUREMENT REPORTFISCAL YEAR 2018

Q4CA MODEL EXPECTED

COUNT ACTUAL COUNT COUNT VARIANCECA MODEL FORECAST

$000 ACTUAL $000$ VARIANCE over/(under)

%

PLAY 2,600 3,963 1,363 270.0$ $440.1 $170.1 63.0%1FIT 1,095 2,806 1,711 212.4$ $531.8 $319.4 150.4%CA FIT&PLAY 14,875 11,407 ‐3,468 3,963.7$ $3,052.9 ‐$910.8 ‐23.0%5 DAY GOLF&PLAY 58 70 12 35.0$ $38.1 $3.1 8.7%7 DAY GOLF 121 118 ‐3 111.2$ $102.9 ‐$8.3 ‐7.4%GOLF, FIT&PLAY 30 116 86 27.0$ $110.4 $83.4 309.1% Total 18,779 18,480 ‐299 $4,619.3 $4,276.2 ‐$343.1 ‐7.4%Haven on the Lake $101.8 $256.6Kidspace $81.3 $50.1Member Advantage $0.0 $50.0

$4,802.4 $4,632.9 ‐$169.5 ‐3.5%TOTAL FY 2018 PLAY 2,750 3,963 1,213 $1,079.8 $1,768.3 $688.5 63.8%1FIT 1,051 2,806 1,755 $849.6 $1,681.9 $832.3 98.0%CA FIT&PLAY 14,797 11,407 ‐3,390 $15,855.0 $12,707.9 ‐$3,147.1 ‐19.8%5 DAY GOLF&PLAY 58 70 12 $140.2 $144.7 $4.5 3.2%7 DAY GOLF 121 118 ‐3 $444.7 $415.2 ‐$29.5 ‐6.6%GOLF, FIT&PLAY 30 116 86 $107.9 $421.3 $313.4 290.3% Total 18,807 18,480 ‐327 $18,477.2 $17,139.3 ‐$1,337.9 ‐7.2%Haven on the Lake $407.2 $941.6Kidspace $325.2 $203.3Member Advantage $0.0 $200.0

$19,209.6 $18,484.2 ‐$725.4 ‐3.8%

154

COLUMBIA ASSOCIATION, INC.VENDOR REPORT

PAYMENTS IN EXCESS OF $75,000

VENDORCUMULATIVE AMOUNT PAID DESCRIPTION

Aquatic Weed Harvester Comp 79,211 Aquatic Weed HarvesterASU Commercial Cleaning 143,337 Janitorial Services - Columbia Gym, Athletic Club, Hobbits Glen

Atlantida Builders, Inc. 93,819 Wilde Lake Boat House renovations

Autlex Electric 501,150 Electrical work - various facilities

Automotive Rentals 134,932 Vehicle maintenance and repair servicesBank of America 987,797 Procurement card transactionsBarton Malow Company 2,646,917 Swim Center Construction Management Services

Bayland Consultants & Design 202,402 Engineering and Design Services Lake Sediment Management Plans

BGE 1,163,536 Utility Provider - Electricity/Natural GasBroadview Networks 78,499 High speed telecommunication serviceChesapeake Skating School 104,081 Ice Skating LessonsChrysalis 167,262 Printing and Mailing Services

Clarabridge, Inc. 110,466 Customer Experience Management SoftwareClover Acquisitions, LLC 1,001,242 Haven on the Lake lease payments

Comcast Spotlight 149,981 Commercials -- MarketingCrawford Advisors, LLC 3,018,177 Employee insurance premiums and broker feesCSI Software 99,162 Commercial off the shelf Membership softwareCWPS, Inc. 153,776 Unified communication upgrade

DG Solar Lessee II, LLC 277,693 Solar EnergyDLA Piper US LLP 610,831 Legal servicesDLL Finance LLC 159,679 Golf Cart Lease Downtown Columbia Partnership 210,000 Operating GrantEcotone, Inc. 85,250 Jackson Pond Weir repairElevator Technologies, Inc. 89,601 Handicap lift - Kahler HallEmjay Engineering and Constrution 238,208 HVAC servicesEngineering & Technical Con. 77,200 Roof Engineering and Design ServicesEnvironmental Maintenance 709,705 Landscaping Services including mowing/trimming

Eplus Technology, Inc. 101,310 Digital SignageExpense Reduction Analysts 118,050 Merchant Card Fee ServicesFidelity Investments 1,371,644 Employer/employee 401(k) pension contributions and service fees Fidelity Mechanical Service 703,757 HVAC Maintenance and Repair ServicesFord & Harrison LLP 224,651 Legal servicesFP 6310 Hillside Center, LLC 293,957 Headquarters building lease

FP 6315 Hillside Center, LLC 352,582 Headquarters building lease

April 30, 2018

The following schedule reflects the cumulative amount paid year to date to individual vendors of $75,000 or more through April 30, 2018. In a number of instances the cumulative total was the result of several smaller purchases. Any fourth quarter purchase exceptions are included in the "Purchase Orders Approved with Exceptions" report for the fourth quarter.

The schedule excludes payments made to governmental authorities (e.g. taxes, permits), and grants approved in the annual budget (e.g. Village Associations, the Columbia Foundation, etc.).

155


PAYMENTS IN EXCESS OF $75,000April 30, 2018

Fresh Look 163,756 Painting Services- various facilities

Gaudreau, Inc. 89,024 Architectural services - facility assessmentsGMC Contractors, Inc. 104,958 Concrete services throughout Columbia

Golf Irrigation Services, Inc 155,839 Hobbit's Glen Golf Club irrigation servicesGTM Architects 247,225 Architectural Services Long Reach Tennis Club

Guernsey Office Products, Inc. 205,378 Janitorial Supplies

Harford Alarm 125,066 Security System Upgrades and Monitoring Services

Hometown Landscape & Lawn 197,992 Slayton House Exterior Plaza Renovation

Infor (US), Inc. 179,940 Lawson software maintenance

Inner Arbor Trust, Inc. 121,000 Inner Arbor trust grant

IPC USA 193,480 Supply of Diesel Fuel & Gasoline

Jacobsen A Textron Company 143,930 Golf Course Equipment, Mowers, Roller

Jeffrey Brown Contracting 171,204 Construction services underpasses

Johnson Health Tech, Inc. 86,183 Matrix Fitness Equipment

Joseph Heil Company, Inc. 226,598 Water Line Services - multiple facilities

Just Solutions. Inc 77,848 Lake Elkhorn Pavilion Improvements

KCI Technologies, Inc. 90,767 Engineering services - dam inspections

Kolb Electric, Inc. 124,159 Electrical Services

Lake Services, Inc. 654,432 Wilde Lake Dredging services

Laurel Sand & Gravel, Inc. 205,185 Asphalt products

Level Land, Inc. 171,076 Sediment site construction

Lewis Contractors 6,162,691 Construction Services - multiple locations

Life Fitness, Inc. 163,245 Fitness Equipment and Repair

Marsh USA, Inc. 752,684 Commercial insurance premiums and broker fees

Members Today 225,314 Direct Mail Services for Marketing and Communications

Miles & Stockbridge P.C. 319,180 Legal services

Morgan Keller, Inc. 3,756,509 Construction services at Ice Rink and Athletic Club

NJR & Associates, LLC 87,460 Boundary Survey Services

Office Care 235,029 Janitorial services - Supreme Sports Club

Onix Network Corporation 115,556 Google licenses

Paetec 80,895 Telephone and Internet Services

Patrice Milani Exercise Equipment 117,807 Repair and maintenance to fitness equipment

Payne Landscaping Co. 438,232 General contracting services - various facilities

156


PAYMENTS IN EXCESS OF $75,000April 30, 2018

Pearl Pool Renovation 255,923 Outdoor Pool Renovations - Various Pools

PowerPlan Coporation 107,500 Budget system software

Redmiles Services, Inc. 177,698 Tree removal and trimming

Redmiles Tree Service 254,998 Tree removal services

Reliance Fire Protection 83,286 Fire protection repair and maintenance services

RRMM Architects, PC 285,579 Architectural services at the Athletic Club

SCP Distributors LLC 82,597 Outdoor pool supplies

Seasonair, Inc. 96,645 HVAC units -- Columbia Gym

Siteone Landscape Supply 76,742 Fertilizer, Pesticides

Staples Business Advantage 143,178 Office supplies

Stevens Builders, Inc. 143,872 Bryant Woods and Dickinson Pool Bath House upgrades

Sysco Baltimore 242,779 Food for resale - Swim Center, and SAS program foods

The Baltimore Sun 508,037 Advertising and recruiting

The Lukmire Partnership 163,225 Athletic Club design services

Tree Services, Inc 281,543 Tree removal services

Turf Equipment & Supply, Inc. 196,063 TORO equipment and repair parts

USA Commercial Cleaning Servies 112,641 Janitorial services at Athletic Club and Columbia Gym

Verizon 121,989 Local telephone service provider

Village Gardeners, Inc. 212,500 Columbia rain gardens

W.B. Mason Company, Inc. 90,791 Coffee Supplies

Windstream 204,281 Telecommunication services

Total 36,491,374

157

THE COLUMBIA ASSOCIATION, INC.PURCHASES APPROVED WITH EXCEPTIONS DURING THE

FOURTH QUARTER OF FY 18

VENDORDEPARTMENTS/

CAPITAL PROJECTEXCEPTION

AMOUNT EXCEPTION JUSTIFICATION

-

EMERGENCY PURCHASES

Total Emergency Purchases -

OTHER EXCEPTIONSContinental Pools Aquatics 20,000.00 Outdoor Pool repair services that exceed the competitive bid

threshold.Paul Gleichauf & Assoc. Communications

and Marketing43,200.00 Professional consulting services to the Communications and

Marketing Department due to a vacancy in the department.

A PLUS Power Washing Service

Aquatics 22,425.00 An Invitation for bid for power washing services of the outdoor pools was sent to 35 firms and no bids were received.

Susquehanna Landscaping

Aquatics 16,890.00 An Invitation for bid for cleaning of the outdoor pools was sent to 35 firms and no bids were received.

Total Other Exceptions 102,515.00

April 30, 2018

158

THE COLUMBIA ASSOCIATION, INC.PURCHASES APPROVED WITH EXCEPTIONS DURING THE

FOURTH QUARTER OF FY 18April 30, 2018

SUMMARY

Dollar AmountNumber of of Purchase

Purchase Orders Orders

Purchase Orders Approved by the Board with Exceptions 0 0

Percentage of Purchase Orders Approved by the Board During the Quarter 0.0% 0.0%

Other Purchase Orders Approved with Exceptions During the Quarter 4 102,515.00

Percentage of Other Purchase Orders Approved During the Quarter 0.4% 0.5%

Total Purchase Orders Approved with Exceptions During the Quarter 4 102,515.00

Percentage of Total Purchase Orders Approved During the Quarter 0.4% 0.5%

Total Purchase Orders Approved During the Quarter 1,103 18,771,389.00

Total paid to Minority Business Enterprises through fourth quarter FY 18 $1,490,543 = 4.4%

Total paid to Local Businesses through fourth quarter FY 18 $7,569,287 = 22.5%

159

Turnover Report 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total Terminations

FY 18 Total Severance

AmountTotal Departures 40 75 60 63 238

# Voluntary 37 69 58 57 221# Involuntary 3 6 2 6 17

# Severance 0 0 0 3 3$ Severance -$ -$ - 120,160$ 120,160$

Turnover Report for the Quarter Ended April 30, 2018

160

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Columb iaAs soc iat ion Repor t Financial€¦ · Columb iaAs soc iat ion. Columbia Association Table of Contents General Note: Because dollars are rounded to the nearest thousand,