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Columbia Association Inc

EIN 52-0823992 · Columbia, MD

Public records raise at least one point you should look into before giving.

LegitimacyCautionRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceNot ratedToo small or too little detailImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

Engage our diverse community, cultivate a unique sense of place and enhance quality of life.

Income
$86.1 million
Spending
$75.4 million
Employees
1,643
Volunteers
3,690
Highest pay
$289,694, senior vice president/cfo/secretary

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. How we rate

Governance

This return does not answer enough of the governance questions to score.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $37.6 million spent. The Community Programs and Services Department operates a variety of facilities and programs to serve the community. During FY25, these programs and services reached more than 2.3 million participants. These facilities and programs include athletic and wellness 1,262,597 visits, golf courses 139,952 visits, swimming pools 497,657 visits, indoor and outdoor tennis 152,331 visits, an ice rink 194,414 visits, a sports/skate park 41,037 visits, licensed before and after school programs 8,366 registrations summer day camps 653 campers, youth and teen center 7,648visits, arts center 5,977 visits, multi-cultural programs 1,233 participants, and Columbia Maryland Archives 182 visits.
  2. $18.2 million spent. The Community Operations Department maintains CAs buildings and facilities, community tot lots, pathways, parks, lakes, and RV storage area and provides landscaping and mowing of these areas for community use. In addition, the Community Operations Department manages CAs environmental stewardship initiatives and fosters community participation in green energy through a solar co-operative and ongoing collaboration with the regional utilities provider. Mowing and general maintenance continue to be prioritized, including repairs and maintenance of tot lots, pathways and pedestrian bridges in the open space. Keeping Columbias open space clean and well maintained continued to be a high priority as people went outdoors to exercise, socialize and maintain their mental wellness safely.
  3. $5.6 million spent. The Village Community Associations serve residents as a key source for programs, information, referral service and covenant enforcement, as well as providing space for meetings and special events 10 village community centers and 14 neighborhood centers. During the year, Columbia Association provided the ten village community centers and fourteen neighborhood centers to use rent-free building facilities to support community operations. No cash or property was transferred. In accordance with IRS guidance, the value of the use of space is not included as a contribution or expense in Parts VIII or IX. Columbia Association continued to pay occupancy-related costs associated with the properties, which are included in Part IX of this return. Columbia Association supports ten village community centers and fourteen neighborhood centers. This support enables residents to conduct civic, educational, recreational, and cultural programs without financial burden. The facilities listed in Schedule I, Part II, are used for village governance, community meetings, youth programs, and cultural events. Since no funds or property were transferred, these activities are not reported as grants or contributions. In accordance with IRS Form 990 instructions, the value of donated use of facilities is not treated as contribution income or grant expense. However, this information is disclosed for transparency as a form of in-kind community assistance. Estimated Fair Market Value Disclosure The estimated fair market rental value of all facilities provided rent-free during FY 2025 was approximately 2,628,534. This figure is presented solely for informational and transparency purposes and is not recognized as revenue or expense on Form 990.
  4. Program Service Expenses 2,339,474, Grants and Allocations 1000, Revenue 216,000. The Communications Marketing Department informs CA residents about the activities and financial information of the organization and the Board as well as educates residents about Columbias vision, history, and purpose.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(4) social welfare organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Caution.

    The IRS master file records contributions to this 501(c)(4) social welfare organization as not deductible.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending April 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 1970.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.